2011-08-15T10:32:01-05:00 2010-09-30 RSM McGladrey Inc 80 City Square Boston MA 021293742 990 2009-10-01 042104356 jewish family & children's service inc JEWI 7816475327 1430 main street waltham MA 02451 rsm mcgladrey inc 7816475327 2011-08-15 1 6179129000 2009 2016-02-24 21:20:13Z SEYMOUR j FRIEDLAND 1430 main street waltham MA 02451 24850993 0 X www.jfcsboston.org X 1922 MA JEWISH FAMILY & CHILDREN'S SERVICE ("JF&CS") CARES FOR INDIVIDUALS AND FAMILIES BY PROVIDING EXCEPTIONAL HUMAN SERVICE AND HEALTH CARE PROGRAMS, GUIDED BY JEWISH TRADITIONS OF SOCIAL RESPONSIBILITY, COMPASSION, AND RESPECT FOR ALL MEMBERS OF THE COMMUNITY. 41 41 643 1500 -4940 -4940 4193962 4429603 18688122 19969976 257544 262905 -27879 -74386 23111749 24588098 39412 479401 0 18154460 18649101 0 790126 4575328 4812772 22769200 23941274 342549 646824 24604583 26633955 1948023 2036588 22656560 24597367 JEWISH FAMILY & CHILDREN'S SERVICE CARES FOR INDIVIDUALS AND FAMILIES BY PROVIDING EXCEPTIONAL HUMAN SERVICE AND HEALTH CARE PROGRAMS, GUIDED BY JEWISH TRADITIONS OF SOCIAL RESPONSIBILITY, COMPASSION, AND RESPECT FOR ALL MEMBERS OF THE COMMUNITY. 0 0 9402992 448698 11761617 HOME CARE/HOME HEALTH vna: JF&CS has the most extensive continuum of services for seniors throughout Greater Boston. We offer comprehensive, compassionate geriatric care to help senior adults live healthy, independent, and meaningful lives. Our services include support and education for the transitions of aging as well as short and long-term care, geriatric care management, mental health counseling, and support for people with Parkinson's and their caregivers. The JF&CS Home Care program has been providing non-certified homemaking and personal care homemaking services since 1975. Working under contracts with state-funded Aging Senior Access Points (ASAPs), the goal of the program is to allow seniors to maintain independence in their own homes for as long as possible. Workers assist with house-keeping tasks such as shopping, laundry, and meal preparation, and also provide personal care including assistance with dressing and bathing. Services are provided to elderly and/or disabled clients who meet income eligibility guidelines established by the ASAPs. JF&CS VNA has been proud to offer Medicare-certified home health services since 1985. Whether delivering services after a hospitalization or directly from a community setting, JF&CS is able to respond with an integrated continuum of quality care that allows patients to remain safely in their homes and in the community for as long as possible. To be eligible for home health services, patients must be homebound and have a physician order for services. JF&CS can work directly with the patient's physician to establish eligibility. If eligible, services are covered by Medicare and MassHealth. JF&CS can also bill most other private insurance and managed care plans.for the year ended september 30, 2010, jf&cs made 314,571 visits to the elderly in the greater boston area. 4279428 30703 4088547 services for people with DISABILITIES: JF&CS programs for people with disabilities are grounded in the belief that all people should live with dignity in the community and enjoy the rights afforded their peers regardless of their differences. Services reflect the values of individual autonomy, community inclusion, and care continuity. JF&CS programs also make it possible for people with disabilities to maintain a Jewish home and participate in cultural and religious activities in the manner that is most meaningful for them.For the year ended September 30, 2010, JF&CS provided services to 2,028 clients in ten distinct areas of service to individuals with disabilities. 846570 421947 the CENTER FOR EARLY RELATIONShip SUPPORT/HEALTHY FAMILIES: The Center for Early Relationship Support (CERS) is a center of excellence for direct services, training, supervision, and consultation that focus on the earliest infant-parent relationship. The Center promotes the healthy development of families at the earliest stages with programs for new parents. We offer advice, support, and consultations on parenting issues including infant care, feeding, sleep, and postpartum depression.Healthy Families provides services for young parents. This program offers free home visits and group support for young parents who are under 21 years old and their families. Parents develop a special relationship with a home visitor who provides support to the family, information on child development, and access to community resources. Families may receive services until their child's third birthday. The program serves 23 Massachusetts communities. Within these 23 communities, JF&CS served 1,336 clients for the year ended September 30, 2010. 5011770 3699089 The Resources You Need. The Compassion You Deserve.For almost 150 years, JF&CS has been Greater Boston's leading and trusted provider of comprehensive human services. JF&CS helps people of all faiths, races, and ages with the challenges of life.A caring presence in 100 communities we serve, we're proud to be the place that new mothers, young families, people with disabilities, fragile elders, and the chronically poor can turn to for vital and personalized services. 5011770 3699089 19540760 1 1 0 0 0 0 0 1 1 1 0 1 0 0 1 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 67 0 643 1 1 1 0 0 0 0 1 1 0 0 0 41 41 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X A keene metzger cfo 7816475327 1430 Main Street Waltham MA 02451 AMY BLOOMSTONE 5.00 X X 0 0 0 HARVEY GREENBERG 5.00 X X 0 0 0 MARK LEVY 5.00 X X 0 0 0 JAMES LITTON 5.00 X X 0 0 0 ELIZABETH ROSEN 5.00 X 0 0 0 DAVID SCHECHTER 5.00 X X 0 0 0 BETH L BACKER 5.00 X 0 0 0 NEAL BALKOWitSCH 5.00 X 0 0 0 MARK BELSKY MD 5.00 X 0 0 0 PATRICIA BERENSON 5.00 X 0 0 0 CINDY GOLDMAN BLOTNER 5.00 X 0 0 0 MARGOT DAVIS 5.00 X 0 0 0 JON DORFMAN 5.00 X 0 0 0 GERALD FELDMAN 5.00 X 0 0 0 LISA HEYISON 5.00 X 0 0 0 MELISSA WEINER JANFAZA 5.00 X 0 0 0 JULIE RIVEN JAYE 5.00 X 0 0 0 STEWART KARGER 5.00 X 0 0 0 HENRY KAY 5.00 X 0 0 0 ALAN E LIPKIND 5.00 X 0 0 0 DEBRA MILGRAM 5.00 X 0 0 0 BILL MILLER 5.00 X 0 0 0 ROBIN NEITERMAN 5.00 X 0 0 0 DALE OKONOW 5.00 X 0 0 0 SYLVIA PERLMAN PHD 5.00 X 0 0 0 ALAN PINSHAW MD 5.00 X 0 0 0 JAMES RAbB MD 5.00 X 0 0 0 MAXINE ROSENTHAL 5.00 X 0 0 0 LISA RUBINSTEIN 5.00 X 0 0 0 BETH SCHLAGER 5.00 X 0 0 0 ERIC SILVERMAN 5.00 X 0 0 0 SUSAN FLORENCE-SMITH 5.00 X 0 0 0 DONNA STEIN 5.00 X 0 0 0 ANDREW C SUCOFF 5.00 X 0 0 0 ELINOR SVENSON 5.00 X 0 0 0 JACKIE WEINSTEIN 5.00 X 0 0 0 JAMIE WEINTRAUB 5.00 X 0 0 0 donald wertlieb 5.00 X 0 0 0 candice wolk 5.00 X 0 0 0 joyce zakim 5.00 X 0 0 0 matthew rosenthal 5.00 X 0 0 0 SEYMOUR j FRIEDLAND 36.00 X 316301 0 56434 A KEENE METZGER 36.00 X 162057 0 39536 RIMMA ZELFAND 36.00 X 164907 0 28078 ELLEN LASH 36.00 X 138907 0 35449 ELIZABETH CLOSS 36.00 X 125678 0 46607 NATASHA GINSBERG 63.00 X 120383 0 33742 IRA SCHOR 36.00 X 130287 0 13969 1158520 0 253815 7 0 1 0 MCGLADREY & pULLEN LlP 80 CITY SQUARE BOSTON MA 02129 ACCOUNTING SERVICES 103438 1 579883 3849720 4429603 service fee income 624100 14010320 14010320 grant income 624100 3024317 3024317 government contracts 624100 2863800 2863800 rental income from cli 532000 71539 71539 19969976 26794 -4940 31734 5585 5585 5585 5585 236111 236111 236111 236111 181700 579883 262895 -81195 -81195 other income 900099 1224 1224 1224 24588098 19971200 -4940 192235 448698 448698 30703 30703 709757 709757 14671162 12681243 1625249 364670 115077 98858 13990 2229 2082119 1834083 206688 41348 1070986 920042 130202 20742 84484 84484 103200 8400 94800 129982 24028 36942 69012 593836 387835 175901 30100 80505 60480 12186 7839 176232 132395 26676 17161 141121 106018 21361 13742 934904 854149 67058 13697 305508 229515 46244 29749 44566 33480 6746 4340 3075 3075 249257 190669 51063 7525 family assistance 643365 636516 6849 communications 196329 147493 29718 19118 program supplies 185884 185884 meals 173495 130339 26261 16895 bad debt expense 160039 160039 606990 399932 75099 131959 23941274 19540760 3610388 790126 1410680 948147 31154 28420 1329145 787460 2537876 2666293 43730 65479 366014 361315 4435540 2690609 1710449 1744931 15308347 17782445 1867188 2249465 24604583 26633955 1524790 1593102 280425 338091 6764 3551 136044 101844 1948023 2036588 X 14766699 17182818 6147453 5830572 1742408 1583977 22656560 24597367 24604583 26633955 X 0 1 1 X 1 1 X 5554740 4364523 4744958 4193962 4429603 23287786 5554740 4364523 4744958 4193962 4429603 23287786 788613 22499173 96379 125240 160184 55113 32379 469295 776666 901634 668626 166601 181700 2695227 26452308 95029209 0.85060 0.84370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 3480359 17263 128457 100432 329093 3196554 3334472 40929 104958 3480359 0.49550 0.50450 1 0 2573364 1095162 1478202 6625 6557 68 1731149 1455781 275368 124402 133109 -8707 1744931 JEWISH COMMUNITY ENDOWMENT POOL, LP 17782445 F 17782445 other assets and deposits 50229 beneficial interest in charitable remainder trust 1079373 due from jewish family and children's foundation 1119682 swap valuation 181 2249465 24588098 23941274 646824 1218509 75474 1293983 1940807 26114965 1218509 45463 1263972 24850993 -262895 -262895 24588098 24174158 262895 262895 23911263 30011 30011 23941274 Part IV, Line 2b: THE ORGANIZATION OPERATES THE NEW AMERICAN PROGRAM THAT RECEIVES FUNDS FROM INDIVIDUALS SPONSORING THE SETTLEMENT OF EMIGRANTS FROM COUNTRIES COMPROMISING THE FORMER SOVIET UNION AND DISBURSES THESE MONIES TO THE EMIGRANTS UPON THEIR ARRIVAL. THE ORGANIZATION ALSO OPERATES A GUARDIANSHIP ACCOUNT AND HOLDS WARD FUNDS CENTRALLY UNTIL THEY CAN BE DISBURSED TO INDIVIDUAL CLIENT ACCOUNTS. THE ORGANIZATION ALSO OPERATES A REP-PAYEE ACCOUNT FOR SOME CLIENTS WITH DISABILITIES AND HOLDS THOSE CLIENT FUNDS CENTRALLY UNTIL THEY CAN BE DISBURSED TO INDIVIDUAL CLIENT ACCOUNTS. AS OF SEPTEMBER 30, 2010 THE ORGANIZATION HAD PAID ON BEHALF OF ITS CLIENTS AMOUNTS TOTALING $3,551 THAT WAS OWED BACK TO JF&CS BY ITS CLIENTS. Part V, Line 4: Description of Intended Use of Endowment Funds: THE ORGANIZATION USES ITS ENDOWMENT FUNDS TO SUPPORT ITS MISSION. Part X: Description of Uncertain Tax Positions Under FIN 48: THE ORGANIZATION HAS IMPLEMENTED THE GUIDANCE FOR INCOME TAXES IN ACCORDANCE WITH ASC TOPIC 740, AS IT RELATES TO "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES", WHICH CLARIFIES THE TREATMENT OF THE ORGANIZATION'S POSITION OF ACCOUNTING FOR INCOME TAXES RECOGNIZED IN THE FINANCIAL STATEMENTS. THE GUIDANCE ALSO PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT STANDARD FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF AN INCOME TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN THE TAX RETURN. IN ADDITION, IT PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. THE PROVISIONS ARE TO BE APPLIED TO ALL TAX POSITIONS UPON INITIAL APPLICATION OF THIS STANDARD, AND ONLY TAX POSITIONS THAT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE MAY BE RECOGNIZED OR CONTINUE TO BE RECOGNIZED UPON ADOPTION OF THIS APPLICATION. BASED ON APPLYING THE EFFECT OF THESE PROVISIONS, THERE WILL BE NO IMPACT TO THE FINANCIAL STATEMENTS REQUIRING AN ADJUSTMENT TO THE OPENING BALANCE OF NET ASSETS FOR THE ADOPTION OF THIS APPLICATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S., FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2006. Part XI, Line 8 - Other Adjustments: loss on impairment of goodwill: -10000. change in beneficial interest in charitable remainder trust: 85474. Part XII, Line 2d - Other Adjustments: loss on impairment of goodwill: -10000. change in beneficial interest in charitable remainder trust: 85474. allowance for uncollectible pledges netted with revenue per fs: -30011. Part XII, Line 4b - Other Adjustments: fundraising expense reported on form 990, part viii, line 8b: -262895. Part XIII, Line 2d - Other Adjustments: fundraising expense reported on form 990, part viii, line 8b: 262895. Part XIII, Line 4b - Other Adjustments: allowance for uncollectible pledges netted with revenue per fs: 30011. Part V, Line 1f: a reclass of endowment funds of $329,093 is included in administrative expenses. 1 Russia & the Newly Independent States PROGRAM SERVICES EDUCATIONAL ASSISTANCE, PARENTAL SUPPORT AND THERAPIES FOR HANDICAPPED INDIVIDUALS 30703 0 0 30703 Russia & the Newly Independent States educational assistance, parental support and therapies for handicapped individuals 30703 WIRE TRANSFER 1 Procedure for Monitoring Grants Outside the U.S.: Schedule F, Part I, Line 2: 1) AN ANNUAL BUDGET IS CREATED PRIOR TO THE START OF EACH NEW FISCAL YEAR. THIS BUDGET IS SHARED WITH JF&CS AND MONITORED QUARTERLY. 2) THERE IS ON-GOING CONTACT AND COMMUNICATION THROUGH OUT THE YEAR WITH THE FOREIGN ORGANIZATION. 3) THE FOREIGN ORGANIZATION IS REQUIRED TO SUBMIT PROJECT REPORTS TO JF&CS SEVERAL TIMES A YEAR AND IS REQUIRED TO SUBMIT DETAILS ON ANY QUESTIONS RAISED BY THOSE PROJECT REPORTS. 4) AT LEAST TWICE A YEAR, AN INDIVIDUAL ASSOCIATED WITH THE PROGRAM MAKES AN ON-SITE VISIT TO THE ORGANIZATION TO MONITOR THE PROGRAM. ANY CONCERNS RAISED WOULD BE FORWARDED TO JF&CS IF THE PERSON DOING THE ON-SITE MONITORING IS NOT AN EMPLOYEE OF JF&CS. BENEFIT DINNER 577530 438430 139100 420 110876 86988 CHAI DINNER 99645 61845 37800 45095 4268 2 84408 79608 4800 7275 7973 761583 579883 181700 420 163246 99229 262895 -81195 1 HOMELESSNESS PREVENTION AND RAPID REHOUSING 96 448698 Procedure for Monitoring Grants in the U.S.: Part I, Line 2: Schedule I, Part I, Line 2: THE ORGANIZATION AWARDS ASSISTANCE TO INDIVIDUALS BASED ON INCOME-BASED ELIGIBILITY TEST. TO GUARANTEE THAT THE FUNDS ARE USED FOR THE PURPOSE THAT THEY ARE INTENDED FOR, THE ASSISTANCE CHECKS ARE MADE PAYABLE TO EITHER THE LANDLORD OR THE UTILITY THAT THE INDIVIDUAL OWES THE ASSITANCE TO. X X X 0 0 0 0 0 0 0 0 0 SEYMOUR j FRIEDLAND 306285 0 10016 0 0 0 22000 0 34434 0 372735 0 0 0 A KEENE METZGER 157505 0 4552 0 0 0 19339 0 20197 0 201593 0 0 0 RIMMA ZELFAND 160354 0 4553 0 0 0 24571 0 3507 0 192985 0 0 0 ELLEN LASH 121574 0 17333 0 0 0 24017 0 11432 0 174356 0 0 0 ELIZABETH CLOSS 109434 0 16244 0 0 0 17682 0 28925 0 172285 0 0 0 NATASHA GINSBERG 120383 0 0 0 0 0 12392 0 21350 0 154125 0 0 0 X 11 106094 FAIR MARKET VALUE 0 0 0 Method for Determining Number of Contributors: Part I, Column (b): THE NUMBER OF CONTRIBUTORS REPORTED IS THE NUMBER OF gifts RECEIVED. Form 990, Part VI, Section B, line 11 The draft Form 990 is approved by an officer on behalf of the board. Once JCFS's Form 990 is finalized, JF&CS made the form available to the full board of directors for review prior to its filing. In order to assure the confidentiality of sensitive donor information included in the report, the Form 990 will be made available on the agency's website, in a secured location that only the board members will have access to. The purpose of the review is to assure that all JF&CS Board members have the opportunity to know: 1. What is being filed on the due date; 2. How the agency describes itself, its mission and major programs accomplishments; 3. And how it answers key questions related to compliance with the requirements of the IRS. The purpose of the Board review is not for individual members to grant approval, but to be aware of what is being filed. The Finance Committee and Executive Committee have authorized an officer of the Board of Directors to approve the report on the Board's behalf. Below is the logistics of the review: 1. on or about August 5, Board members will be notified that a read only copy of the Form 990 is available for review on the secured website. Board members will be provided with instructions on how to access the website. The website will track which Board members access the website to review the Form 990. 2. The Form 990 will remain on this website until it filed with the IRS. In addition, copies will be available for review at the next full meeting of the Board on September 20, 2011. 3. Finance or other staff are available to answer any questions that the Board may have about the Form 990. Form 990, Part VI, Section B, line 12c Annually an updated handbook is mailed to every member of the Board of Directors. Included in the handbook is a description of the organization's related party policies and guidelines. every Board Member AND DIRECTOR is required to sign aN ANNUAL transaction form. This form consists of nine specific questions that require a "Yes" of "No" answer. For all "Yes" answers, details about the transaction must be provided. Form 990, Part VI, Section B, line 15 The compensation committee consists of the Board President, Treasurer and two Past Presidents. They set base compensation by using comparability data through the Association of Jewish Family and Children Services (AJFCS) which compares JF&CS to seven other Jewish Family and Children Service organizations. The Executive Staff is evaluated on Management Performance Review (MPR) and organizational and performance goals are set by the CEO and than sent to the Compensation Committee for input and/or approval. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, the form 990 and financial statements available to the public upon request. in addition, the form 990 is available via guidestar and the massachusetts attorney general's website. JEWISH FAMILY AND CHILDREN'S FOUNDATION INC 1430 MAIN STREET WALTHAM MA 02451 233124450 HOLDS BUSINESS PROPERTY MA 501(c)(3) Line 11b, II N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 JEWISH FAMILY AND CHILDREN'S FOUNDATION O 369205