2011-05-06T15:26:07-05:00 2010-06-30 LOEB & TROPER LLP 655 THIRD AVENUE 12TH FLOOR NEW YORK NY 10017 990 2009-07-01 135564937 JEWISH BOARD OF Family & children's SERVICES INC JEWI 2125829100 135 West 50th Street New York NY 10020 RONALD F RIES CPA 2125829100 2011-05-05 1 FREDERICK H ROTHMAN 2128674000 2009 2016-02-24 21:20:13Z X RONALD F RIES CPA 135 West 50th Street New York NY 10020 193916134 0 X www.jbfcs.org X 1921 NY THE JEWISH BOARD OF FAMILY AND CHILDREN'S SERVICES, INC OFFERS A NETWORK OF 175 (SEE SCHEDULE O) COMMUNITY-BASED PROGRAMS, RESIDENTIAL FACILITIES AND DAY TREATMENT CENTERS. OUR PROGRAMS REACH MORE THAN 65,000 PEOPLE OF ALL RELIGIOUS, ETHNIC AND ECONOMIC BACKGROUNDS. WE OFFER ADVANCED MENTAL HEALTH CARE AND HUMAN SERVICES TO HELP ALL NEW YORKERS LIVE BETTER AT EVERY STAGE IN LIFE. OUR RESIDENTIAL TREATMENT PROGRAMS PROVIDE A SUPPORTIVE ENVIRONMENT FOR CHILDREN WITH BEHAVIORAL DISORDERS. AS AN ALTERNATIVE TO RESIDENTIAL PLACEMENT, JBFCS RUNS DAY TREATMENT PROGRAMS FOR EMOTIONALLY DISTURBED CHILDREN. MORE THAN 10,000 NEW YORKERS RECEIVE COUNSELING AND WE PROVIDE DAY TREATMENT AND RESIDENTIAL SERVICES TO ADULTS LIVING WITH SEVERE MENTAL ILLNESS, JBFCS IS ALSO A RESIDENTIAL PROVIDER OF DOMESTIC VIOLENCE SERVICES. ALL OUR WORK IS MADE POSSIBLE BY A HIGHLY COMMITTED STAFF AND DEVOTED CORPS OF VOLUNTEERS WHO WORK IN BOTH LEADERSHIP POSITIONS AND IN DIRECT SERVICES. 69 69 2253 2050 0 0 45561180 45970985 103715353 104096185 41840740 1949790 588401 4682386 191705674 156699346 7512882 8496961 0 105964613 107927426 88696 54986 864704 36706444 37857710 150272635 154337083 41433039 2362263 207347334 210063705 102507443 99557654 104839891 110506051 The Jewish Board of Family and Children's Services provides a comprehensive network of mental health and social services to promote well-being, resilience and self-sufficiency for individuals and families in need in the New York metropolitan area. (See Schedule O) As leaders in the field of human services, we proudly serve people of all faiths, races and cultures. 175 social services programs. 1 mission. To get help to those who need it. 0 0 81222907 6774134 66845180 RESIDENTIAL: JBFCS operates residential centers for emotionally and developmentally disturbed adults, adolescents and children, group homes, domestic violence shelters and substance abuse programs. JBFCS served approximately 970 children in our children's residences with continuous treatment over longer stays compared to previous years. This includes both individual and group treatment. We served over 935 adults in our adult residences with similar treatment at differing levels from the prior year. At any point in time, approximately 1,100 clients sleep in our facilities each night. 49933602 1720377 37077380 OUTPATIENT: JBFCS provides day treatment and continuing day treatment for children, adults and families with persistent emotional and social problems. JBFCS serves over 230 clients in our children's day treatment facilities, 500 in our early childhood programs, over 14,000 in our counseling centers and over 670 in our continuing day treatment facilities. We serve approximately 900 clients in our preventive services facilities where we provide all types of therapeutic and diagnostic levels of evaluation and care. We also serve over 25,000 clients in our Jewish outreach and community service programs with issues including alcoholism, drugs, bereavement, and other individual and community based issues. 1302824 2450 173625 EVALUATION AND EDUCATION: JBFCS provides training and evaluation to providers of service to our consumers, and evaluation of service results. 132459333 1 1 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 416 0 1 2253 1 0 1 CJ 0 0 0 1 1 0 0 0 69 69 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X Ronald F Ries 2125829100 135 West 50th Street NEW YORK NY 10020 SEYMOUR ASKIN JR 1.00 X X 0 0 0 DAVID EDELSON 2.00 X X 0 0 0 MICHAEL EPSTEIN 2.00 X X 0 0 0 DAVID EVERETT 1.00 X X 0 0 0 STEVEN FASMAN 2.00 X X 0 0 0 JOHN HERRMANN 1.00 X X 0 0 0 LYNN KROLL 1.00 X X 0 0 0 NORMAN LEBEN 1.00 X X 0 0 0 FRANCES LEVY 2.00 X X 0 0 0 DAVID LINDAU 1.00 X X 0 0 0 ANTHONY MANN 4.00 X X 0 0 0 DAVID MOORE 1.00 X X 0 0 0 LAURIE SPRAYREGEN 3.00 X X 0 0 0 JAMIE STECHER 2.00 X X 0 0 0 ALICE TISCH 1.00 X X 0 0 0 JEAN TROUBH 3.00 X X 0 0 0 FREDRIC YERMAN 1.00 X X 0 0 0 BETH ANISMAN 2.00 X 0 0 0 STEPHANIE BERNHEIM 1.00 X 0 0 0 LAUREN BLOOM 1.00 X 0 0 0 LORRAINE CORTES-VAZQUEZ 1.00 X 0 0 0 JOYCE COWIN 1.00 X 0 0 0 LORI FIFE 1.00 X 0 0 0 JOHN FINLEY 1.00 X 0 0 0 JULIE FRANKLIN 1.00 X 0 0 0 SUSAN FRIEDMAN 1.00 X 0 0 0 ALANA FRUMKES 1.00 X 0 0 0 JEFFREY GERTLER 1.00 X 0 0 0 JANET GINSBERG 3.00 X 0 0 0 ROGER GOLDMAN 1.00 X 0 0 0 HARRIET GRUBER 1.00 X 0 0 0 RON JACOBS 1.00 X 0 0 0 STEPHEN JACOBS 1.00 X 0 0 0 ANDREW KAPLAN 1.00 X 0 0 0 EDWARD KIRSHENBAUM X 0 0 0 DAVID KLEGER 1.00 X 0 0 0 DOUGLAS KORN 1.00 X 0 0 0 PAUL KRONISH 1.00 X 0 0 0 HORTENSE LANDAU 1.00 X 0 0 0 DANIEL LEFFELL 1.00 X 0 0 0 ARTHUR LEONARD 1.00 X 0 0 0 CAROL LEVIN 1.00 X 0 0 0 MARK LEVY 1.00 X 0 0 0 JENNY LYSS 1.00 X 0 0 0 BARBARA PECK 1.00 X 0 0 0 BRADFORD PECK 1.00 X 0 0 0 DAVID PORTNY 2.00 X 0 0 0 LORING PRATT 2.00 X 0 0 0 MARK RACHESKY 1.00 X 0 0 0 STEPHEN REINER 1.00 X 0 0 0 LORI REINSBERG 2.00 X 0 0 0 MICHAEL ROSEN 1.00 X 0 0 0 JOSHUA RUBENSTEIN 1.00 X 0 0 0 RABBI PETER RUBINSTEIN 1.00 X 0 0 0 LISA SCHIFF 1.00 X 0 0 0 IRA SCHUMAN 1.00 X 0 0 0 ERICA SCHWARTZ 2.00 X 0 0 0 JODI SCHWARTZ 1.00 X 0 0 0 JEAN SHAFIROFF 1.00 X 0 0 0 JOHN SOLOMON 1.00 X 0 0 0 KAREN SPAR KASNER 1.00 X 0 0 0 KEITH STEIN 1.00 X 0 0 0 EMILY STEINMAN 1.00 X 0 0 0 DAVID SWEET 1.00 X 0 0 0 SUE TOFEL 1.00 X 0 0 0 ADAM USDAN 1.00 X 0 0 0 RENEE WARD 1.00 X 0 0 0 RENEE WARREN 1.00 X 0 0 0 EILEEN WEILER JUDELL 1.00 X 0 0 0 TED WENGROFSKY X 0 0 0 CATHY ZISES 1.00 X 0 0 0 PAUL LEVINE 35.00 X 379216 0 142219 RONALD RIES 35.00 X 313839 0 109941 THOMAS HAMILL 35.00 X 174494 0 25679 SUSAN BEAR 35.00 X 204965 0 95312 MICHAEL BROCHSTEIN 35.00 X 155012 0 46444 CAROL DAVIDSON 35.00 X 326231 0 42354 RICHARD GERSH 35.00 X 193648 0 45322 ELLEN JOSEM 35.00 X 219991 0 100886 KATHLEEN McGLADE 35.00 X 179658 0 47889 PAULA G PANZER 35.00 X 176157 0 52849 MARY PENDER GREENE 35.00 X 152991 0 72048 LEONARDO RODRIGUEZ 35.00 X 247948 0 85519 ALAN SISKIND 35.00 X 0 0 0 DEVORA THAU 35.00 X 183579 0 52612 SUSAN WIVIOTT 35.00 X 258644 0 53441 ROBERT ABRAMOVITZ 35.00 X 847142 0 27384 JOHN J CONNORS 35.00 X 191521 0 33335 ELDON DUMMIT III 35.00 X 225408 0 24384 MARY LINCOLN 35.00 X 192737 0 60357 ANGELA SMITH 35.00 X 213462 0 17560 4836643 0 1135535 59 0 1 0 BENCHMARK BUILDERS 237 WEST 35TH STREET NEW YORK NY 10010 CONSTRUCTION 4225261 PRECISE MECHANICAL 110 NOEL STREET STATEN ISLAND NY 10312 CONSTRUCTION 1318168 ULTIMATE PSYCHOLOGICAL 271 NORTH AVENUE NEW ROCHELLE NY 10801 CONSULTATION & EVALUATION 626937 BKSK ARCHITECTS LLP 28 WEST 25TH STREET NEW YORK NY 10010 ARCHITECTS 542863 ALTERNATE STAFFING 4918 FT HAMILTON PARKWAY BROOKLYN NY 10017 PERSONNEL-SOCIAL SERVICES 542684 25 7308074 1290394 32854305 4518212 245749 45970985 Medicare/Medicaid paym 624100 88207987 88207987 Agency and Individual 624100 9137621 9137621 Fees and contracts fro 624100 6080577 6080577 Union Free School Dist 624100 670000 670000 104096185 1430007 1430007 1960868 202094 1758774 1758774 1758774 36925922 326014 36190364 541789 735558 -215775 519783 519783 265105 1290394 282541 -17436 -17436 Incentive Fee 624100 2500000 2500000 All other revenue 624100 441048 441048 2941048 156699346 104096185 0 6632176 8496961 8496961 4823950 1912505 2476105 435340 79481910 71871011 7406642 204257 3794648 3339624 429635 25389 12237056 10985112 1249208 2736 7589862 6676158 857342 56362 199608 14173 164710 20725 529130 4030 525100 194794 194794 50545 50545 54986 54986 399032 399032 4384187 3669163 713151 1873 372431 54081 318350 5552457 4735254 774615 42588 434106 19734 412122 2250 12745898 10200016 2545750 132 1035330 951967 80741 2622 291501 238209 51275 2017 1236659 404048 832611 3958867 3116016 840903 1948 1767503 1638402 122836 6265 Repairs and Maintenance 1802853 1708705 93195 953 Bad debt 1054978 1054978 Service assessment fee 1047565 1047565 Miscellaneous expense 305829 48874 254524 2431 Workers expense 170682 155521 13929 1232 323755 117226 205931 598 154337083 132459333 21013046 864704 2691761 1429223 11360771 11281353 5554831 3644799 22339713 22996309 2290000 2290000 3264109 4009516 168868280 66151162 96708968 102717118 39780559 52269063 8356622 6926324 15000000 2500000 207347334 210063705 28904405 31002800 2765708 3148399 27330000 25325000 296214 354344 7826128 7479028 21800000 11800000 13584988 20448083 102507443 99557654 X 72927709 79154900 21204958 20643927 10707224 10707224 104839891 110506051 207347334 210063705 X 0 1 1 X 1 1 X 37337399 43683859 48206053 45561180 45970985 220759476 37337399 43683859 48206053 45561180 45970985 220759476 1140215 219619261 2831233 2806057 2698427 2020551 3390875 13747143 193600 1573954 6354028 364473 3206153 11692208 246198827 496911551 0.89200 0.90410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 50545 0 0 50545 0 Part IV, Supplemental Information: PartII-B, Line 1(b) The Organization has a Public Affairs staff. This group advocates on our behalf with legislators at the Federal, NY State and NY City level on behalf of the governmental funding we rely on for our programs. This group works with our outside lobbying firm on these initiatives. We also coordinate advocacy efforts with other peer agencies through several industry coalitions in which we are a member. 0 1 11947673 724882 201287 12471268 11947673 11947673 0.14000 0.86000 0 0 37407752 37407752 95441059 47323680 48117379 2546026 2336927 209099 21925453 16490555 5434898 11547990 11547990 102717118 Due to Government Agencies 20448083 20448083 156699346 154337083 2362263 4731171 -1427274 3303897 5666160 162201650 4731171 898789 271378 5901338 156300312 399034 399034 156699346 155108216 898789 271378 1170167 153938049 399034 399034 154337083 Part IV, Line 2b: The escrow accounts represent liability balances for PNA (Personal Need Assistance) funds received from SSA and/or the clients, and funds which have been set aside into "burial" accounts. Part XI, Line 8 - Other Adjustments: Decrease in pension and post-retirement benefit funded status. Part XII, Line 2d - Other Adjustments: Rental Expense: 202094. LTD Insurance Refund: 69284. Part XIII, Line 2d - Other Adjustments: Rental Expenses: 202094. LTD Insurance Refund: 69284. PART X, LINE 2: EFFECTIVE JULY 1, 2009, JBFCS ADOPTED THE PROVISION PERTAINING TO UNCERTAIN TAX POSITIONS (ASC TOPIC 740) AND HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. Central America and the Caribbean Investments 0 0 0 X X X X X X X 1 SAE and Associates Consulting on Grant Writing 0 0 49000 -49000 49000 -49000 NY Gala Project 724793 661268 63525 124225 The JBFCS Bike Ride 561675 561675 76929 5 269031 67451 201580 81387 1555499 1290394 265105 282541 282541 -17436 1 Financial assistance to individuals 1785 8496961 Other Information: Part IV: JBFCS provides financial assistance on behalf of clients in our programs. Program managers monitor that funds are disbursed in accordance with program purpose and guidelines. No funds are disbursed directly to clients. X X X 0 1 0 0 0 0 0 1 0 PAUL LEVINE 320355 0 0 0 58861 0 110649 0 31570 0 521435 0 40186 0 RONALD RIES 301461 0 0 0 12378 0 98633 0 11308 0 423780 0 0 0 THOMAS HAMILL 151994 0 22500 0 0 0 2371 0 23308 0 200173 0 0 0 SUSAN BEAR 173476 0 0 0 31489 0 69764 0 25548 0 300277 0 24902 0 MICHAEL BROCHSTEIN 152062 0 0 0 2950 0 26911 0 19533 0 201456 0 0 0 CAROL DAVIDSON 284655 0 35625 0 5951 0 32346 0 10008 0 368585 0 0 0 RICHARD GERSH 188623 0 0 0 5025 0 16135 0 29187 0 238970 0 0 0 ELLEN JOSEM 214535 0 0 0 5456 0 71618 0 29268 0 320877 0 0 0 KATHLEEN McGLADE 172113 0 0 0 7545 0 39606 0 8283 0 227547 0 0 0 PAULA G PANZER 175512 0 0 0 645 0 22426 0 30423 0 229006 0 0 0 MARY PENDER GREENE 150369 0 0 0 2622 0 61878 0 10170 0 225039 0 0 0 LEONARDO RODRIGUEZ 223880 0 0 0 24068 0 64011 0 21508 0 333467 0 18555 0 DEVORA THAU 178789 0 0 0 4790 0 27514 0 25098 0 236191 0 0 0 SUSAN WIVIOTT 231736 0 0 0 26908 0 44982 0 8459 0 312085 0 21171 0 ROBERT ABRAMOVITZ 37598 0 0 0 809544 0 27226 0 158 0 874526 0 791326 0 JOHN J CONNORS 151998 0 0 0 39523 0 18152 0 15183 0 224856 0 0 0 ELDON DUMMIT III 171000 0 0 0 54408 0 20157 0 4227 0 249792 0 0 0 MARY LINCOLN 153809 0 0 0 38928 0 37261 0 23096 0 253094 0 0 0 ANGELA SMITH 178062 0 0 0 35400 0 9838 0 7722 0 231022 0 0 0 Part I, Line 4a Paul Levine 32,826 Ronald Ries 30,450 Susan Wiviott 23,700 Leonardo Rodriquiz 22,600 Ellen Josem 22,600 Susan Bear 18,000 Kathleen McGlade 17,300 Robert Abramovitz 3,791 Mary Pender-Greene 15,300 Part I, Line 7 The Executive Compensation Committee approved certain bonuses based on performance. These are not contractual nor are they based on any formula or tied to specific results of operations. Supplemental Information Part III Robert Abramovitz retired during the year and received a $791,326 pay-out from deferred compensation plans. Dormitory Authority of the State of New York 146000293 64983UJ50 2003-10-02 18125713 See Schedule O 1 0 1227039 1227039 1140902 7735402 2007 1 0 1 1 0 0 0 0 1 0.00000 0.00000 0.00000 1 0 0 0 0 1 0 X 2 245749 Fair market value 0 1 1 Method for Determining Number of Contributors: Part I, Column (b): TWO DONATIONS OF STOCK FROM 2 SEPARATE CONTRIBUTORS. Third Party Use: Part I, Line 32b: DONORS ARE INSTRUCTED TO TRANSFER STOCK DONATIONS INTO A BROKERAGE ACCOUNT MAINTAINED BY THE ORGANIZATION. STOCK IS SUBSEQUENTLY SOLD AND CASH IS DEPOSITED INTO THE REGULAR OPERATING BANK ACCOUNTS OF THE ORGANIZATION. Form 990, Part VI, Section A, line 2 Barbara Peck and Brad Peck - family relationship. Emily Steinman and Fred Yerman - family relationship. If any issue comes up that present conflicts those people recuse themselves from discussion and vote. Form 990, Part VI, Section B, line 11 Fiscal staff prepares the form 990 and it is reviewed by management. The return is sent to our independent auditing firm for review. It then is reviewed by the Audit Committee for correctness and completeness of information. All Board members receive a copy of the final draft. Sufficient time is granted for any and all questions/inquires of The Board prior to filing. Form 990, Part VI, Section B, line 12c All Board Members and Senior staff with Agency wide responsibilities complete a conflict of interest form each year. Any indications of potential or reported conflicts of interest are reviewed by the Audit Committee, discussed with the individuals involved and resolved. If conflicts are evident all steps are taken to remove the conflict whether it requires a change in a staff person's responsibilities or position, or a Board member resigning or at a minimum recusing themselves from conflicted issues. Form 990, Part VI, Section B, line 15 Compensation is evaluated and reviewed annually by independent consultants and approved by the Executive compensation committee. This was last done in 2010. Form 990, Part VI, Section C, line 19 Governing documents, conflict of interest policy and financial statements are made available to the public upon request. Form 990, part XI, line 2c The Organization has used the same oversight of the audit as last year. Schedule K Supplental Information Schedule K, Part I - Line A(f)- "Description of Purpose" The $17,555,000 Dormitory Authority of the State of New YOrk, Jewish Board of Family and Children's Services, Inc. Insured Revenue Bonds (the "Series 2003 Bonds") were issued for the following purposes: Schedule K, Part 1 - Line A(f) - "Description of Purpose" the $17,555,000 dormitory authority of the State of New York, Jewish Board of Family and Children's Services, Inc. Insured revenue bonds, series 2003 (the "Series 2003 Bonds") were issued for the following purpose: a) Pay for the costs of acquiring, constructing, renovating, repairing, equipping, purchasing or otherwise providing for eight of the Jewish Family and Children's services, Inc. facilities; b) Pay for the acquisition and installation of computer equipment and software for the Jewish Family and Children's Services, Inc. headquarters building and various satellite offices; c)Current refund the $4,220,000 aggregate outstanding amount of the County of Westchester Industrial Development Agency Civic Facility Revenue Bonds (1992 Jewish Board of Family and Children's services, Inc. Project), which were issued on January 12, 1993 (the "Refunded Bonds");d)Pay costs of issuance of the Series 2003 Bonds including the premium for bond issuance, and underwriter's discount; e) Fund a Debt Service Reserve Fund; f)To refinance the projects financed by the Refunded Books. Schedule K, Part II, Line 5 - "Issuance of Proceeds" The cost of issuance paid with bond proceeds are as follows: Underwriter's discount - $164,662.50 Trustee Counsel - $3,000 Bond Counsel - $93,000 Rating Agency - $15,000 Official Statement Printing - $11,500 Financial Statement Preparation - $7,500 TEFRA Notice - $15,231.20 Defeasance Opinion - $7,000 Enforceability Opinion - $3,500 Financial Advisor - $38,414.26 Miscellaneous Costs - $3,706.30 Total - $362,514.26 -Bond Insurance Premium - $778,387.84 Schedule K, Part 1 - Line A(g) - "Defeased" The Jewish Board of Family and Children's Services, Inc. ("JBFCS") established an irrevocable defeasance escrow as a remedial action in connection with its sale of facilities financed by proceeds of the Bonds to provide for the redemption of non-qualified Bonds on July 1, 2013 which constitutes a portion of the outstanding Bonds. The defeased bonds were actually retired in 2009. Schedule K, Part II - Generally A. In completing Part II lines 1,2 and 3, JBFCS looked only at balances remaining on deposit on June 30, 2010, the end of the reporting period, not cumulative amounts as of october 2, 2003, the date of issuance of the bonds. B. JBFCS excluded "disposition proceeds" to the extent included in the definition of "proceeds" under Section 1.141-1(b) of the Treasury Regulations. C. JBFCS included replacement proceeds only in Part II, line 2 D. Set forth below are the cumulative sources and uses of Bond proceeds, investment proceeds and equity from JBFCS: -Sources- Issue Price........................................ $18,125,713.40 Construction Fund Earning........................... 237,908.68 Debt Service Reserve Fund Earnings.................. 201,615.82 JBFCS Equity........................................ 103,585.74 Total: $18,668,823.64 -Uses- Current Refunding................................... $8,275,894.97 Project Fund Expenses, including soft cost.......... 7,735,401.85 Debt Service Reserve Fund........................... 1,227,038.98 Debt Service Reserve Fund Earnings to Debt Service Fund 186,000.00 Bond Insurance Premium................................. 778,387.84 JBFCS Equity for Costs of Issuance..................... 103,585.74 Bond Proceeds for Cost of Issuance..................... 362,514.26 Total: $18,668,823.64 Shield of David Inc 144-61 Roosevelt Avenue Flushing NY NY 11354 131740041 Provides educational &other services to develpomentally disabled individuals NY 501(c)(3) 2 N/A Pelican Health Corp 120 West 57th Street New York NY 10019 133969383 Health Care Services - dormant corp. NY N/A C 582 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0