2011-11-15T15:22:21-06:00 2010-12-31 Tonneson & Company CPAs PC 401 Edgewater Place Suite 300 Wakefield MA 018806208 990 2010-01-01 042104351 Jewish Community Center of the North Shore JEWI 7816318330 4 Community Road Marblehead MA 01945 Jeff Kasten 7816318330 2011-11-11 1 Cynthia P Almquist 7812459999 2011-11-11 2010 2016-03-07 17:11:31Z Jeff Kasten 4 Community Road Marblehead MA 01945 7130334 0 X www.jccns.org X 1912 MA Refer to Schedule O, Page 27The Jewish Community Center of the North Shore (JCCNS) is committed to being the central gathering place for Jewish life, learning and culture, offering enriching experiences to strengthen Jewish identity. It strives to enhance all members' social, physical, educational and spiritual lives. The JCCNS is an essential resource dedicated to participating in and contributing to the welfare of the whole community. 25 25 281 100 0 0 452063 456723 3340711 2872487 1260 3347756 205386 142714 3999420 6819680 210470 86263 0 0 2921728 2432076 0 0 32140 1874820 1597030 5007018 4115369 -1007598 2704311 2296455 3996026 2083248 1055930 213207 2940096 X Refer to Schedule O, Page 27The Jewish Community Center of the North Shore (JCCNS) is committed to being the central gathering place for Jewish life, learning and culture, offering enriching experiences to strengthen Jewish identity. It strives to enhance all members' social, physical, educational and spiritual lives. The JCCNS is an essential resource dedicated to participating in and contributing to the welfare of the whole community. 0 0 1602227 41494 1168752 Early Childhood Program - provides early childhood day care, pre-school education and recreation services for children aged 1 to 12. 1174167 15269 1329048 Physical Education Program - provides a full range of recreational, educational and health related programs for the entire community. 560017 28479 294662 Camping Program - provides full day-care camping for children aged 1 to 12. 125121 1021 80025 Other Programs - provides cultural, arts and creative programs in music, visual arts, lectures and education classes. 125121 1021 80025 3461532 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 22 0 1 281 1 0 0 0 0 0 1 1 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X Jeff Kasten Treasurer 7816318330 4 Community Road Marblehead MA 01945 Lisa Nagel 5.00 X X 0 0 0 John Gilberg 5.00 X X 0 0 0 Jessica Black 5.00 X X 0 0 0 Jeff Kasten 5.00 X X 0 0 0 Betsy Rooks 5.00 X X 0 0 0 Stephen Hamelburg 2.00 X 0 0 0 Maria Samiljan 2.00 X 0 0 0 Michael Eschelbacher 2.00 X 0 0 0 Carrie Berger 2.00 X 0 0 0 Ina-Lee Block 2.00 X 0 0 0 Shari Cashman 2.00 X 0 0 0 Rachel Dicker 2.00 X 0 0 0 Virginia Dodge 2.00 X 0 0 0 Rabbi Aaron Fine 2.00 X 0 0 0 Debra Gansenberg 2.00 X 0 0 0 Gary Groth 2.00 X 0 0 0 Richard Kessel 2.00 X 0 0 0 Darren Klein 2.00 X 0 0 0 Michael Lunder 2.00 X 0 0 0 Rob Schuller 2.00 X 0 0 0 Cheryl Schwartz 2.00 X 0 0 0 John D Smidt 2.00 X 0 0 0 Pauline Spirito 2.00 X 0 0 0 Susan Weinstein 2.00 X 0 0 0 Sara Winer 2.00 X 0 0 0 Irving Block 2.00 X 0 0 0 Robert Harris 2.00 X 0 0 0 Diane Knopf 2.00 X 0 0 0 Anita Mehiman 2.00 X 0 0 0 Joe Ossoff 2.00 X 0 0 0 Barbara Schneider 2.00 X 0 0 0 Joe Sontz 2.00 X 0 0 0 Jack Stahl 2.00 X 0 0 0 Julie Newburg 40.00 X 70183 0 0 70183 0 0 0 0 0 0 Russo Construction Company 40 Endicott Street Peabody MA 01960 Construction Contractor 102108 1 156574 300149 456723 Early Childhood 624410 1168752 1168752 Membership Dues 713940 989980 989980 Camping 713940 294662 294662 Physical Education 713940 179666 179666 Health and Fitness Cen 713940 159402 159402 80025 80025 2872487 8410 8410 73810 73810 73810 73810 3650000 310654 3339346 3339346 3339346 Other Member Services 713940 68904 68904 68904 6819680 2872487 0 3490470 86263 86263 70183 70183 2003048 1910605 86635 5808 107839 97085 10370 384 251006 217076 32718 1212 18755 18755 43820 43820 93899 72081 21039 779 22886 18094 4621 171 23994 23994 655566 495331 154512 5723 2910 2256 631 23 131692 94818 35557 1317 298277 214761 80533 2983 Supplies and Program ex 216058 208088 7685 285 Miscellaneous 37053 26845 9844 364 National dues 25318 18229 6836 253 Fundraising fees 12838 12838 Payroll fees 11013 11013 2951 2951 4115369 3461532 621697 32140 236430 2316809 417924 357145 47727 15534 7638646 6594456 1354951 1044190 239423 262348 2296455 3996026 527665 203199 875311 774894 679922 77837 350 0 2083248 1055930 X -408320 2255874 621527 684222 213207 2940096 2296455 3996026 X 2704311 22578 X 0 1 1 X 0 X 2197295 2051372 2017440 1582492 1446703 9295302 2307749 2648644 2776167 2251909 1938681 11923150 4505044 4700016 4793607 3834401 3385384 21218452 0 0 0 21218452 128983 133815 113506 83595 82220 542119 128983 133815 113506 83595 82220 542119 76537 85804 83720 87894 12730 346685 4710564 4919635 4990833 4005890 3480334 22107256 0.95980 0.95460 0.02450 0.02440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 78402 78402 6556253 5742627 813626 894370 744129 150241 109621 107700 1921 1044190 Vanguard Index Trust 208835 F State of Israel Bonds 53513 F 262348 6819680 4115369 2704311 22578 22578 2726889 6842258 22578 22578 6819680 0 6819680 4115369 0 4115369 0 4115369 Description of Uncertain Tax Positions Under FIN 48: Part X: In determining the recognition of uncertain tax positions, the Center applies a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with taxing authorities. As of December 31, 2010, the Center has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. 1 Grants for membership scholarships are given to members in need that meet the Center's criteria. Employees, their spouses and their dependents receive a discount towards their membership. 100 86263 Book Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: The Center monitors the use of grants for membership scholarships by evaluating the overall need of all members and distributing the funds based on their need. Form 990, Part VI, Section B, line 11 The Center's Board of Directors are responsible for overseeing the preparation of IRS Form 990 (990). The 990 and its supporting schedules was prepared by the public accounting firm, Tonneson + Company (Tonneson), responsible for auditing the Center's financial statements. Tonneson's work was based on information provided to them during the course of the audit by the Center's accounting department, plus additional work requested specific to the 990. Form 990, Part VI, Section B, line 12c The Conflict of Interest Policy is reviewed annually at the initial meeting of the Board of Directors following the Center's annual meeting. All new and returning key individuals are provided with a copy of the policy. These individuals are responsible for disclosing any possible conflict of interest at the earliest practicable time. Form 990, Part VI, Section B, line 15 The Board of Directors is responsible for reviewing and approving the compensation of the Center's Executive Director. As part of their review, they evaluate various criteria including, but not limited to, the Center's goals and objectives, the performance of the staff, and comparative third-party compensation data. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy and financial statements are immediately made available to the public by calling the Center's office, walking into the Center's office or mailing in a request to the Center. Also, the financial statements are made available to the public through the Massachusetts Attorney General's office/website and Guidestar. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: Net unrealized gains on investments: 22,578.