2023-05-14T09:42:59-05:00 2022-06-30 221478099 COHNREZNICK LLP 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2021-07-01 131624060 JEWISH CHILD CARE ASSOCIATION OF NEW YORK JEWI 9178084800 858 EAST 29TH STREET BROOKLYN NY 11210 CHARLES FIGLIOZZI CPA CFO 9178084820 2023-05-15 1 CHARLES FIGLIOZZI CPA 999009999 LORI ROTHE YOKOBOSKY CPA P01273422 2122970400 2023-05-12 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JCCA RONALD RICHTER 858 EAST 29TH STREET BROOKLYN NY 11210 111473561 0 X JCCANY.ORG X 1822 NY JEWISH CHILD CARE ASSOCIATION OF NEW YORK (JCCA) HELPS ABUSED, NEGLECTED AND TRAUMATIZED CHILDREN HEAL PHYSICALLY AND EMOTIONALLY THROUGH COMPASSIONATE, QUALITY CARE. 21 21 1281 290 34658 8590 25340952 39353161 58294020 56413140 4329340 3039577 608691 347755 88573003 99153633 204000 216750 0 0 57265571 58813336 0 0 1184935 28937607 27938664 86407178 86968750 2165825 12184883 129020546 117254307 51772510 40284584 77248036 76969723 X JCCA'S MISSION IS TO PROVIDE THE HIGHEST QUALITY CHILD WELFARE AND MENTAL HEALTH SERVICES TO NEW YORK'S NEEDIEST AND MOST VULNERABLE CHILDREN AND FAMILIES TO ENSURE THAT THEIR SAFETY, PERMANENCY AND WELL-BEING LEADS TO A LIFE OF STABILITY AND PROMISE. WE ARE GUIDED BY THE JEWISH MANDATE OF TIKKUN OLAM THE RESPONSIBILITY OF EVERY PERSON TO MAKE THE WORLD A BETTER PLACE. OUR HIGHLY TRAINED, DEDICATED STAFF WORKS IN PARTNERSHIP WITH FAMILIES TO BUILD ON THEIR STRENGTHS, PRESERVE THE FAMILY WHEN POSSIBLE AND HELP CREATE NEW FAMILIES WHEN NECESSARY, SO THAT ALL CHILDREN MAY THRIVE THROUGH EXPERIENCING THE BENEFITS OF A HEALTHY FAMILY AND BELONGING TO A COMMUNITY OF SUPPORT. JCCA PROVIDES AN EXTENSIVE ARRAY OF CHILD WELFARE (FOSTER CARE, RESIDENTIAL, CARE MANAGEMENT, TREATMENT, PREVENTIVE SERVICES), MENTAL HEALTH, EDUCATION, AND YOUTH AND FAMILY SUPPORT SERVICES A FAMILY-CENTERED, STRENGTHS-BASED, DATA-INFORMED APPROACH HAS BEEN AT THE CORE OF THE AGENCY'S PRACTICE FOR MANY YEARS. 0 0 53705006 216750 37135303 CHILD WELFARE SERVICES FOSTER HOME SERVICES - THERE WERE 114 ADMISSIONS, 83 SUCCESSFUL DISCHARGES TO BIRTH PARENTS OR KINSHIP HOMES AND 23 ADOPTIONS.CAMPUS SERVICES - 354 CLIENTS WERE SERVED. 10 CLIENTS WERE STEPPED DOWN TO A COMMUNITY SETTING.CFTSS - 1524 YOUTHS WERE ENROLLED. 72% OF THE CHILDREN WERE ENROLLED IN PSYCHOSOCIAL REHABILITATION AND COMMUNITY PSYCHIATRIC SUPPORT SERVICES.HCBS -303 YOUTHS WERE ENROLLED. 15836767 16808033 MENTAL HEALTH AND PREVENTIVE SERVICES - 536 FAMILIES WERE SERVED AND 356 CASES WERE CLOSED, WITH 97% AVOIDING FOSTER CARE PLACEMENT. HEALTH HOMES - MAINTAINED AN AVERAGE OF 1037 ELIGIBLE MEMBERS, WITH AVERAGE MONTHLY INTAKE OF 25 MEMBERS.BROOKLYN FAMILIES TOGETHER - 109 UNDUPLICATED CLIENTS SERVED. 76 CASES COMPLETED. 740370 1826457 LEAP FAIR FUTURES WAS ABLE TO ASSIGN 205 YOUTHS TO COACH. 332 YOUTHS WHO WERE NOT COACHED RECEIVED ACADEMIC AND CARE SERVICES FROM SPECIALISTSA AND OTHER STAFF. CITY'S FIRST READERS SERVED 326 CHILDREN AGES 0-5 IN FY22. 664535 660479 EDUCATION & SINGULAR LEAP PROGRAMFAIR FUTURES WAS ABLE TO ASSIGN 167 YOUTHS TO COACH. 315 YOUTHS WHO WERE NOT COACHED RECEIVED ACADEMIC AND CARE SERVICES FROM SPECIALISTSA AND OTHER STAFF. CITY'S FIRST READERS SERVED 326 CHILDREN AGES 0-5 IN FY22. 664535 660479 70946678 1 1 0 1 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 1 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 118 0 1 1281 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 NY X CHARLES FIGLIOZZI CPA 9178084820 858 EAST 29TH STREET BROOKLYN NY 11210 ANDREW MERKIN OUTGOING TRUSTEE 1.00 X 0 0 0 ANDREW SOMMERS VICE PRESIDENT/TREASURER 1.00 X X 0 0 0 BARBARA MANN TRUSTEE 1.00 X 0 0 0 BARBARA SALMANSON BOARD CHAIR 1.00 1.00 X X 0 0 0 BARRY EDINBURG TRUSTEE 1.00 X 0 0 0 BRYCE MARKUS VICE PRESIDENT 1.00 1.00 X X 0 0 0 DAVID PERETZ TRUSTEE 1.00 X 0 0 0 DEAN LEAVITT TRUSTEE 1.00 X 0 0 0 DIANE ABBEY TRUSTEE 1.00 X 0 0 0 JUDY MESSINA VICE PRESIDENT/SECRETARY 1.00 X X 0 0 0 LAUREN BERSON SUGARMAN TRUSTEE 1.00 X 0 0 0 LEONARD ELMAN OUTGOING TRUSTEE 1.00 X 0 0 0 LOUIS JAFFE PRESIDENT 1.00 X X 0 0 0 MARINA RABINOVICH TRUSTEE 1.00 X 0 0 0 MATTHEW RUSSMAN TRUSTEE 1.00 X 0 0 0 MICHAEL KATZ TRUSTEE 1.00 X 0 0 0 OPHIR BARONE VICE PRESIDENT 1.00 X X 0 0 0 SANDRA JORDAN TRUSTEE 1.00 X 0 0 0 STANLEY BARSHAY TRUSTEE 1.00 X 0 0 0 STEPHANIE SPIEGEL TRUSTEE 1.00 1.00 X 0 0 0 STEPHEN SOKOLOFF TRUSTEE 1.00 X 0 0 0 WENDY KLEINMAN TRUSTEE 1.00 1.00 X 0 0 0 WILLIAM MUTTERPERL TRUSTEE 1.00 X 0 0 0 CHARLES FIGLIOZZI CFO 30.00 5.00 X 314211 0 40059 JACQUELINE SHERMAN CHIEF LEGAL AND ADMIN OFFICER 30.00 5.00 X 341648 0 48300 RONALD RICHTER CHIEF EXECUTIVE OFFICER 30.00 5.00 X 605325 0 91308 JOANNA KIBEL-GAGNE DEPUTY CFO 30.00 5.00 X 192778 0 38983 LORRAINE STEPHENS SENIOR VP 30.00 5.00 X 193063 0 1150 NATALIE FEIN COO 30.00 5.00 X 241596 0 35770 RAY BARBIERI CPO 30.00 5.00 X 260157 0 1442 TANYA HACKEL CDO 30.00 5.00 X 189440 0 37407 2338218 0 294419 64 0 1 0 RINGO LLC 445 BROADHOLLOW ROAD STE 119 MELVILLE NY 11747 EMPLOYMENT SERVICES 2370852 STREAMLINE HEALTHCARE SOLUTIONS LLC 510 E BUTLER CT KALAMAZOO MI 49007 PLATFORM DEVELOPMENT SERVICES 594805 ABOUT THE WORK LLC 40 EXCHANGE PLACE STE 1708 NEW YORK NY 10005 PROJECT MANAGEMENT 472772 COHNREZNICK LLP 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 AUDIT AND TAX 407812 CAMBRIDGE ASSOCIATES LLC 437 MADISON AVENUE NEW YORK NY 10022 INVESMENT ADVISORY 281250 14 638184 32457339 6257638 39353161 FOSTER HOME SERVICES 624200 33305952 33305952 OTHER FEE FOR SERVICES 624200 16225811 16225811 ADMINISTRATIVE FEES 624200 4622165 4622165 MEDICAID 624200 1838259 1838259 ED SUPPORT PROGRAM 624200 420953 420953 56413140 1091362 34658 1056704 465290 0 465290 465290 465290 13211479 881222 12125196 19290 1086283 861932 1948215 1948215 40775 638184 175442 -134667 -134667 DISABILITY REIMBURSEMENT 900099 17132 17132 17132 99153633 56430272 34658 3335542 216750 216750 1184515 82866 1101649 44383218 37498547 6253103 631568 1528018 1263979 242775 21264 7020248 5915512 1005022 99714 4697337 3885644 746323 65370 407036 138508 267084 1444 413413 140678 271268 1467 125000 125000 804707 804707 4141967 2426183 1578613 137171 12749 3150 9244 355 1730430 1386922 287101 56407 785615 598110 142530 44975 3140646 2882664 249897 8085 210491 181063 29183 245 101881 47005 53015 1861 497713 493364 4065 284 1547223 1358567 173953 14703 PAYMENTS TO PROVIDERS 7960434 7959434 1000 REPAIRS AND MAINTENANCE 2313363 2011769 297784 3810 CHILDREN'S ACTIVITIES 1438775 1374568 14794 49413 BAD DEBT 920000 920000 1387221 956395 385027 45799 86968750 70946678 14837137 1184935 19197383 11473288 1079806 5824906 224991 250753 20903213 19593788 2267512 2957918 42270312 35468764 3847503 6801548 53689289 43602111 26274040 25312388 1536809 1437607 129020546 117254307 10363234 9306175 2258730 2455064 39150546 28523345 51772510 40284584 X 72305719 68641424 4942317 8328299 77248036 76969723 129020546 117254307 X 12184883 -13171016 707820 X 0 1 X 1 1 1 X 17266898 18335905 20652890 25340952 39353161 120949806 17266898 18335905 20652890 25340952 39353161 120949806 427622 120522184 893069 1283504 1294063 891520 1521994 5884150 34658 34658 76101 31018 37540 152770 17132 314561 127183175 302562731 0.94760 0.94240 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: DISABILITY REIMBURSEMENT - 2017 AMOUNT: $ 48,401. 2018 AMOUNT: $ 1,768. 2019 AMOUNT: $ 14,270. 2020 AMOUNT: $ 10,104. 2021 AMOUNT: $ 17,132. FUNDRAISING REVENUE - 2017 AMOUNT: $ 27,700. 2018 AMOUNT: $ 29,250. 2019 AMOUNT: $ 23,270. INSURANCE RECOVERY - 2020 AMOUNT: $ 142,666. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 125000 125000 0 PART II-B, LINE 1: JCCA ENGAGED CONSULTANTS TO LOBBY ON THEIR BEHALF. 7554421 4195615 -607470 349474 10793092 6213875 893539 1078906 631899 7554421 6407706 84793 -62471 20000 196153 6213875 4987621 1657241 102075 339231 6407706 4920355 28803 161049 122586 4987621 0.22836 0.21263 0.55901 0 0 48474 48474 31649608 28637720 3011888 7494955 6668104 826851 3077275 162940 2914335 6801548 ALTERNATIVE INVESTMENTS 25312388 F 25312388 DEFERRED RENT 132786 POST RETIREMENT PLAN LIABILITY 2746770 DUE TO JCCA EDENWALD 12331048 DUE TO THIRD PARTIES 13312741 28523345 X 114778860 -13171016 29600950 16429934 98348926 804707 804707 99153633 108856637 22718136 22718136 86138501 804707 25542 830249 86968750 PART V, LINE 4: THE ENDOWMENT FUNDS ARE SET UP AS 5 SEPARATE FUNDS WITH SEPARATE USES AND ARE AS FOLLOWS: SCHOLARSHIP FUNDS - THE SCHOLARSHIP FUNDS WERE SET UP TO DISTRIBUTE SCHOLARSHIPS TO YOUTHS IN JCCA PROGRAMS BASED ON ESTABLISHED GUIDELINES. SCHOLARSHIPS ARE TO BE USED FOR POST SECONDARY EDUCATION. SCHOLARSHIP FUNDS ARE USED AT AN APPROVED WITHDRAWAL RATE TO HELP INSURE THEIR EXISTENCE FOR THE LONG TERM. FLORENCE JOSEPH FUND - THE FUND SHALL BE USED TO SUPPORT PAID INTERNSHIPS FOR YOUNG PEOPLE IN PROFESSIONAL FIRMS AND OTHER FIRMS PROVIDING PERSONAL SERVICES, BUSINESSES, CULTURAL ORGANIZATIONS, ADVOCACY AND COMMUNITY GROUPS AND OTHER SETTINGS WHERE EMPLOYEES ARE GIVEN THE OPPORTUNITY TO ACQUIRE MARKETABLE SKILLS. TWO TOGETHER ENDOWMENT FUND - THE INCOME OF THE FUND IS TO BE USED FOR THE SOLE AND EXCLUSIVE PURPOSES OF THE TWO TOGETHER PROGRAM, A REMEDIAL READING PROGRAM. OBERNDORF FUND - THE INCOME OF THE FUND IS TO BE USED FOR THE PSYCHIATRIC TREATMENT OF THE CHILDREN WHO MAY BE UNDER ITS CARE. WORKING CAPITAL FUND - THE PROCEEDS FROM THE SALE OF PROPERTY OWNED BY THE AGENCY WAS DESIGNATED BY THE BOARD TO BE SET ASIDE FOR WORKING CAPITAL NEEDS. PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY JCCA ("THE AGENCY") AND HAS CONCLUDED THAT, AS OF JUNE 30, 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF LIABILITY (OR ASSET) OR DISCLOSURE TO THE CONSOLIDATING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION REVENUE 34,690,389. INTERCOMPANY ELIMINATIONS -5,063,897. FUNDRAISING EXPENSES -25,542. PART XII, LINE 2D - OTHER ADJUSTMENTS: RELATED ORGANIZATION EXPENSES 27,782,033. INTERCOMPANY ELIMINATIONS -5,063,897. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 25,542. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 INVESTMENTS 20713159 0 0 0 0 0 0 20713159 0 20713159 1 0 0 0 1 0 PART III ACCOUNTING METHOD: GALA 678959 638184 40775 5132 50053 25187 47016 48054 678959 638184 40775 5132 50053 25187 47016 48054 175442 -134667 1 SCHOLARSHIPS 37 216750 PART I, LINE 2: THE DIRECTOR OF SCHOLARSHIP PROGRAMS MONITORS THE SCHOLARSHIPS AND FOLLOWS UP WITH THE YOUTHS AS TO THE PROGRESS AND GRADES DURING THE SEMESTER(S) FOR WHICH THEY ARE GIVEN A SCHOLARSHIP. SHE REPORTS THIS INFORMATION TO THE SCHOLARSHIP COMMITTEE. TUITION AND LIVING EXPENSES DISCRIPTION: THE ORGANIZATION'S SCHOLARSHIP PROGRAM IS AVAILABLE TO STUDENTS WHO ARE UNDER THE CARE OF THE ORGANIZATION WHO PLAN TO SEEK EDUCATION OR TRAINING BEYOND THE REGULARLY BUDGETED EXPENSES. STUDENTS WHO HAVE BEEN IN CARE WITH THE ORGANIZATION FOR A MINIMUM OF ONE YEAR, OR WHO HAVE LEFT THE ORGANIZATION WITHIN FIVE YEARS, MAY APPLY FOR SCHOLARSHIP PROGRAM ASSISTANCE. APPLICANTS WHO ARE UNDER 21 YEARS OLD MAY APPLY FOR ASSISTANCE FOR ACADEMIC EDUCATION OR VOCATIONAL TRAINING THROUGH AGE 24. EXCEPTIONS MAY BE MADE IF SPECIAL CIRCUMSTANCES WARRANT. THE BOARD OF TRUSTEES ASSIGNS THE OVERSIGHT OF THE SCHOLARSHIP PROGRAM TO THE EDUCATION AND SCHOLARSHIP COMMITTEE, COMPOSED OF BOARD MEMBERS AND SOME NON-TRUSTEES WITHIN ITS BUDGET, THIS COMMITTEE WILL MAKE THE FINAL DECISIONS RELATIVE TO 1) THE AMOUNT OF EACH GRANT, AND 2) THE DISTRIBUTION AND UTILIZATION OF FUNDS. X X X X X 0 1 0 0 0 0 0 1 0 RONALD RICHTER CHIEF EXECUTIVE OFFICER 555487 0 49064 0 774 0 40000 0 51308 0 696633 0 0 0 JACQUELINE SHERMAN CHIEF LEGAL AND ADMIN OFFICER 334519 0 6715 0 414 0 21300 0 27000 0 389948 0 0 0 CHARLES FIGLIOZZI CFO 307137 0 6300 0 774 0 0 0 40059 0 354270 0 0 0 NATALIE FEIN COO 236681 0 4518 0 397 0 0 0 35770 0 277366 0 0 0 RAY BARBIERI CPO 245383 0 14000 0 774 0 0 0 1442 0 261599 0 0 0 JOANNA KIBEL-GAGNE DEPUTY CFO 188355 0 4009 0 414 0 0 0 38983 0 231761 0 0 0 TANYA HACKEL CDO 185190 0 4002 0 248 0 0 0 37407 0 226847 0 0 0 LORRAINE STEPHENS SENIOR VP 188849 0 3800 0 414 0 0 0 1150 0 194213 0 0 0 PART I, LINE 4B RONALD RICHTER & JACQUELINE SHERMAN PARTICIPATE IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. PART I, LINE 7 INCLUDED ON SCHEDULE J, PART II, COLUMN B(II) REPRESENTS EMPLOYEE BONUSES BASED ON INDIVIDUAL AND ORGANIZATIONAL PERFORMANCE METRICS. THESE PAYMENTS ARE SUBJECT TO FINAL BOARD APPROVAL. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOESN'T HAVE ANY COMMITTEES THAT CAN ACT OF BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PREPARED BY A CPA FIRM FROM AUDITED FINANCIAL STATEMENTS AND TRIAL BALANCE, AS WELL AS, FROM INFORMATION THE ORGANIZATION'S CONTROLLER PROVIDES IN A TAX ORGANIZER. THE CPA FIRM FURNISHES A DRAFT FORM 990 WHICH IS REVIEWED BY THE CONTROLLER AND MANAGEMENT. AFTER APPROVAL, THE CONTROLLER PROVIDES AN ELECTRONIC COPY OF FORM 990 TO THE FULL BOARD WITH AN OPPORTUNITY TO REVIEW AND COORDINATE ANY APPROPRIATE CHANGES TO FORM 990 BEFORE IT IS FINALIZED AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C INDIVIDUAL TRUSTEES AND OFFICERS ARE MADE AWARE OF THE CONFLICT OF INTEREST POLICY AND ARE OBLIGATED TO SELF DISCLOSE ANY POTENTIAL ISSUES THAT COULD CREATE A CONFLICT. ANNUAL DISCLOSURE FORMS ARE REQUIRED TO BE SIGNED ANNUALLY AND ARE MAINTAINED BY THE AGENCY. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO INCLUDES AN INDEPENDENT REVIEW OF TOTAL CASH COMPENSATION AND BENEFITS REVIEW FOR THE CEO AND EXECUTIVE POSITIONS USING COMPETITIVE MARKET ANALYSIS. THIS WAS DONE BY AN INDEPENDENT COMPENSATION CONSULTANT. THE ORGANIZATION ALSO EXAMINED 990'S OF OTHER ORGANIZATIONS. THIS IS NOT FORMALLY DOCUMENTED IN THE ORGANIZATION'S BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE BY REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN ACCUMULATED BENEFIT OBLIGATION 707,820. JCCA FAMILY SERVICES LLC 858 E 29TH ST BROOKLYN NY 11210 383951528 INACTIVE NY 0 0 JEWISH CHILD CARE ASSOCIATION OF NEW YORK INC JCCA EDENWALD INC 858 EAST 29TH STREET BROOKLYN NY 11210 237314995 RESIDENTIAL CARE NY 501(C)(3) LINE 10 JEWISH CHILD CARE ASSOCIATION OF NEW YORK 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 JCCA EDENWALD INC N 465290 PER CONTRACT