2020-07-15T07:20:07-05:00 2019-06-30 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2018-07-01 520607909 JEWISH COMMUNITY SERVICES INC JEWI 4104669200 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 MARK PRESSMAN TREASURER 4104669200 2020-07-13 1 JULIA FLANNERY P00928918 4102469300 73.213.141.28 2020-07-13 12:25:57 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 4EE6A31F760B3C5EA0809148B0E883CC4242B14C 2018 2020-11-06 18:47:13Z JOAN GRAYSON COHEN ESQ 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 17095309 0 X WWW.JCSBALTIMORE.ORG X 1942 MD THROUGH THE PROGRAMS AND SERVICES OF JCS, FAMILIES AND INDIVIDUALS WILL BE SUPPORTED IN MEETING BASIC NEEDS FOR ECONOMIC SUFFICIENCY; IN LIVING INDEPENDENTLY; IN ACHIEVING MENTAL HEALTH AND COMPETENCE; IN FEELING SUPPORTED BY AND CONNECTED TO THE JEWISH COMMUNITY IN WAYS THAT ARE MEANINGFUL TO THEM. 26 26 297 200 0 0 14660792 15187314 1551225 1379292 295662 197311 92091 91648 16599770 16855565 2713466 4015697 0 0 10502428 10646944 0 0 0 2483845 2594367 15699739 17257008 900031 -401443 10915446 10071515 1764154 1316756 9151292 8754759 X THROUGH THE PROGRAMS AND SERVICES OF JCS, FAMILIES AND INDIVIDUALS WILL BE SUPPORTED IN MEETING BASIC NEEDS FOR ECONOMIC SUFFICIENCY; IN LIVING INDEPENDENTLY; IN ACHIEVING MENTAL HEALTH AND COMPETENCE; IN FEELING SUPPORTED BY AND CONNECTED TO THE JEWISH COMMUNITY IN WAYS THAT ARE MEANINGFUL TO THEM. 0 0 4255086 4015697 14007 PLEASE REFER TO SCHEDULE O. FINANCIAL ASSISTANCE 3994606 204803 PLEASE REFER TO SCHEDULE O. SPECIAL NEEDS SERVICES 2558922 1057790 PLEASE REFER TO SCHEDULE O. MENTAL HEALTH 1881070 57184 COMMUNITY CONNECTIONSPREVENTION EDUCATION: STAFF WORKS TO EDUCATE THE COMMUNITY ABOUT THE EFFECTS OF RISKY BEHAVIOR AND PROVIDES APPROPRIATE SUPPORTS TO REDUCE THE INCIDENCE OF RISKY BEHAVIORS INCLUDING USE OF ALCOHOL AND OTHER DRUGS, HIV EXPOSURE, BULLYING, EATING DISORDERS, ETC. THE JOIN FOR TEENS PROGRAM REACHES OUT TO "AT RISK" TEENS TO PROVIDE RESOURCES, SAFE RECREATIONAL ACTIVITIES AND PROGRAMS TO REDUCE THE INCIDENTS OF RISKY BEHAVIORS. IN-PERSON PROGRAMS RESULT IN ABOUT 3,700 IN-PERSON CONTACTS A YEAR.COMMUNITY ENGAGEMENT: VOLUNTEER PROGRAMS MEET CLIENT AND AGENCY NEEDS BY PROVIDING AND SUPPORTING MEANINGFUL VOLUNTEER OPPORTUNITIES AND PLACEMENTS. SOME SERVICES INCLUDE THE BIG BROTHER/BIG SISTER MATCH PROGRAM, MITZVAH MOBILITY (A DRIVER SERVICE FOR THE ELDERLY AND FRAIL) AND PRO-BONO PROFESSIONAL SERVICES. ABOUT 95 VOLUNTEERS PROVIDED ROUGHLY 7,135 HOURS OF VOLUNTEER SERVICES. VOLUNTEER HOURS ARE VALUED AT $206,000 TO JCS. CONSULTATION AND OUTREACH SERVICES AND SUPPORT GROUPS RESULTED IN ABOUT IN-PERSON COMMUNITY 1,287 CONTACTS AIMED AT MAINTAINING AND ENCOURAGING THE HEALTHY GROWTH AND DEVELOPMENT OF CHILDREN AND FAMILIES AND TO ADDRESS LIFE CYCLE ISSUES INCLUDING BEREAVEMENT. 1379709 6484 SERVICE COORDINATIONSERVICE COORDINATION IS A LABOR INTENSIVE SERVICE PROVIDED TO ABOUT 1,260 HOUSEHOLDS EACH YEAR THAT CONSISTS OF ARRANGING, COORDINATING, MONITORING AND ADVOCATING FOR THE FULL ARRAY OF SERVICES NECESSARY TO MEET THE CLIENT'S NEEDS. SERVICE COORDINATION ENCOMPASSES A RANGE OF CONCRETE AND SUPPORTIVE SERVICES, WHICH MAY INCLUDE BUT ARE NOT LIMITED TO: ADVOCACY, INFORMATION AND REFERRAL, ASSESSMENT, CLIENT EDUCATION, BUDGETING AND FINANCIAL MANAGEMENT/ASSISTANCE, SERVICE COORDINATION AS WELL AS ASSISTANCE WITH HOUSING, TRANSPORTATION, OR IN-HOME SERVICES. THESE SERVICES ARE DESIGNED TO FOSTER INDEPENDENCE AND SUPPORT THE CLIENT'S HIGHEST POSSIBLE LEVEL OF FUNCTIONING. OFTEN TIMES SERVICE COORDINATION CAN ONLY BE EFFECTIVE WHEN SUPPORTIVE COUNSELING OR THERAPY IS A CRITICAL COMPONENT IN THIS PROCESS. 1320198 57057 CAREER SERVICESCAREER SERVICES HELPS EMPOWER INDIVIDUALS TO ACHIEVE AND MAINTAIN ECONOMIC SELF-SUFFICIENCY THROUGH EMPLOYMENT AND/OR ENTREPRENEURSHIP. CAREER COACHING, JOB DEVELOPMENT, CAREER ASSESSMENTS AND RESUME SERVICES ARE PROVIDED TO INDIVIDUALS SEEKING EMPLOYMENT OR A CHANGE OF JOBS. JOB COACHING, SUPPORTIVE SERVICES AND SPECIALIZED ASSESSMENTS ARE ALSO PROVIDED FOR INDIVIDUALS WITH SPECIAL NEEDS. CAREER SERVICES PROVIDES SERVICES FOR ABOUT 765 INDIVIDUALS ANNUALLY. 4580977 120725 15389591 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 259 0 1 297 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X HEATHER GARRETT CAO 4104669200 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 ALLISON J MAGAT PRESIDENT 10.00 X X 0 0 0 JONATHAN N DAVIDOV FIRST VICE PRESIDENT 10.00 X X 0 0 0 CALLA B SAMUELS ESQ VICE PRESIDENT 5.00 X X 0 0 0 HAREL TURKEL VICE PRESIDENT 5.00 X X 0 0 0 JOEL T FINK VICE PRESIDENT-AT-LARGE 5.00 X X 0 0 0 MARK E PRESSMAN TREASURER 5.00 X X 0 0 0 JUDY MORRISON SECRETARY 5.00 X X 0 0 0 JESSICA BRONFEIN DIRECTOR 2.00 X 0 0 0 DAVID L CARP DIRECTOR 2.00 X 0 0 0 JAN H K CARDIN ESQ DIRECTOR 2.00 X 0 0 0 STEVEN J CZINN MD DIRECTOR 2.00 X 0 0 0 DAVID E FINK ESQ DIRECTOR 2.00 X 0 0 0 ELLEN K GOLD DIRECTOR 2.00 X 0 0 0 MARK J GOLDENBERG ESQ DIRECTOR 2.00 X 0 0 0 ELIZABETH G JACOBS DIRECTOR 2.00 X 0 0 0 ORLEE ENGLER KAHN ESQ DIRECTOR 2.00 X 0 0 0 ANDREW RAZUMOVSKY DIRECTOR 2.00 X 0 0 0 RUSSELL L MARGOLIS MD DIRECTOR 2.00 X 0 0 0 MICHAEL S SAPPERSTEIN CPA DIRECTOR 2.00 X 0 0 0 BARBARA E SCHLAFF ESQ DIRECTOR 2.00 X 0 0 0 BEN SHIFRIN DIRECTOR 2.00 X 0 0 0 HOLLY VANDERWALDE PHD DIRECTOR 2.00 X 0 0 0 RON ATTMAN IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 BONNIE STAINMAN DIRECTOR 2.00 X 0 0 0 MICHAEL SAXON DIRECTOR 2.00 X 0 0 0 JOY SHILLMAN DIRECTOR 2.00 X 0 0 0 JOAN G COHEN EXECUTIVE DIRECTOR 50.00 X 266682 0 37614 JOAN ROTH CHIEF ADMIN. OFFICER 50.00 X 124879 0 35060 RUTH KLEIN DIR. MENTAL HEALTH/SPECIAL 50.00 X 140031 0 6273 531592 0 78947 3 0 1 0 THE ASSOCIATED JEWISH COMMUNITY FEDERAT 101 WEST MOUNT ROYAL AVENUE BALTIMORE MD 21201 MAINTENANCE, HR, IT SERVICES 1040070 PERSONAL HOME CARE 10 CROSSROADS DRIVE SUITE 110 OWINGS MILLS MD 21215 HOME CARE PAYMENTS 412836 2 6744138 4393073 4050103 15187314 COUNSELING FEES 624100 986558 986558 HOUSING FEES 624200 116629 116629 CONTRIBUTION TO CARE 900099 75501 75501 PSYCHIATRY FEES 624100 74268 74268 GROUP FEES 900099 57641 57641 68695 68695 1379292 105957 105957 331098 239744 91354 91354 91354 REIMBURSEMENTS 900099 91541 18033 73508 OTHER 900099 107 107 91648 16855565 1397325 0 270926 4015697 4015697 415379 362771 52608 8249309 7204284 1045025 273728 239125 34603 1093769 955501 138268 614759 536842 77917 3733 105 3628 53595 1510 52085 22636 22636 469417 387922 81495 19368 14326 5042 113608 32441 81167 151027 133752 17275 662689 521051 141638 167786 140681 27105 75767 73098 2669 103818 23580 80238 PROGRAM EXPENSES 435315 435315 CLIENT ROOM AND BOARD 266039 266039 CLIENT SERVICES 25165 25165 STAFF RECRUITMENT 18887 16926 1961 5517 3460 2057 17257008 15389591 1867417 0 2282 2282 1290366 473786 1217774 1071453 33688 37780 1510702 1207662 349553 303040 35146 37904 7853400 7725657 133237 419613 10915446 10071515 1108282 1178502 655872 138254 1764154 1316756 X 4701449 4485469 3995314 0 454529 4269290 9151292 8754759 10915446 10071515 -401443 4910 0 X 0 1 X 1 0 X 12901501 13680736 13458812 14660792 15187314 69889155 12901501 13680736 13458812 14660792 15187314 69889155 69889155 15750 6068 3672 85717 105957 217164 202298 243105 157512 92091 91648 786654 70892973 8576005 0.98580 0.98300 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 68933 441904 469090 41747 0 7853400 14769 174782 317294 7725657 6457775 1097508 561096 262979 7853400 6143532 447347 799429 547174 385359 6457775 6311493 397739 -390483 59053 116164 6143532 6111889 363508 -31390 53408 79106 6311493 0.56860 0.43140 1 0 1510702 1207662 303040 303040 INVESTMENT IN JEWISH COMMUNITY INVESTMENT FUND 7725657 F 7725657 X 16837839 4910 4910 16832929 22636 22636 16855565 17234372 0 17234372 22636 22636 17257008 PART IV, LINE 1B: THE FUNDS ARE NOT THE PROPERTY OF JEWISH COMMUNITY SERVICES (JCS). JCS IS THE REPRESENTATIVE PAYEE FOR A NUMBER OF CLIENTS RECEIVING SOCIAL SECURITY. THE FUNDS ARE THE PROPERTY OF THE CLIENTS, CONSEQUENTLY NOT REFLECTED ON JCS'S BALANCE SHEET. PART V, LINE 4: UNRESTRICTED FUNDS ARE GENERALLY APPLIED TO THE MAINTENANCE OF JCS' ADMINISTRATIVE AND OCCUPANCY INFRASTRUCTURE. TEMPORARILY RESTRICTED ENDOWMENTS SUPPORT PROGRAMMING AND DIRECT CLIENT SERVICES IN ACCORDANCE WITH THE RESTRICTIONS NOTED IN THE FUND'S DOCUMENTS. PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS POLICY, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT IT HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2016. 1 SUBSIDIZED PERSONAL CARE - HOLOCAUST SURVIVORS 221 2696801 0 SUBSIDIZED PERSONAL CARE - GENERAL 96 651523 0 GENERAL ASSISTANCE 195 511512 0 SUBSIDIZED TRANSPORTATION 24 13690 0 SCHOOL/CAMP SUBSIDIES 14 35076 0 EMERGENCY ASSISTANTCE - HOLOCAUST SURVIVORS 14 15971 0 FOOD CERTIFICATES 163 0 64297 FMV FOOD CERTIFICATES PROGRAM RELATED SUBSIDIZED EXPENSES 43 26827 0 PART I, LINE 2: THE PRIMARY MEANS OF MONITORING FINANCIAL ASSISTANCE EXPENDITURES IS THROUGH THE JCS FINANCIAL ASSISTANCE RECORD. FOR ONGOING ASSISTANCE, RECORDS ARE REVIEWED AT LEAST EVERY THREE MONTHS BY THE SERVICE COORDINATOR WITH HIS/HER SUPERVISOR AND ACT AS TOOLS FOR PLANNING FUTURE FINANCIAL INDEPENDENCE. AGGREGATED DATA IS COLLECTED MONTHLY AND SHARED PERIODICALLY WITH FUNDERS TO CONTRIBUTE TO THE UNDERSTANDING OF FINANCIAL NEED IN THE JEWISH COMMUNITY. X 1 1 X X X 0 0 0 0 0 0 0 1 0 JOAN G COHEN EXECUTIVE DIRECTOR 242829 0 19553 0 4300 0 10724 0 26890 0 304296 0 0 0 JOAN ROTH CHIEF ADMIN. OFFICER 120194 0 2521 0 2164 0 5257 0 29803 0 159939 0 0 0 PART I, LINE 1A STAFF ARE PROVIDED WITH AN OPTIONAL MEMBERSHIP TO THE JEWISH COMMUNITY CENTER AS AN EMPLOYEE TAXABLE BENEFIT. PART I, LINE 7 THE EXECUTIVE DIRECTOR (AND OTHER EXECUTIVE AND NON-EXECUTIVE STAFF) RECEIVE A YEAR-END BONUS BASED ON PERFORMANCE AS ASSESSED BY A PERFORMANCE REVIEW WHICH ENCOMPASSES A BROAD VARIETY OF FACTORS. FORM 990, PART III, LINE 4A SPECIAL NEEDS SERVICES THE SPECIAL NEEDS SERVICE CONSISTS OF THREE PROGRAMS: THE ALTERNATIVE LIVING UNITS (ALU), WHICH PROVIDE 24-HOUR RESIDENTIAL SERVICES FOR UP TO 29 INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES; SUPPORTED LIVING PROGRAM, WHICH OFFERS SUPPORTIVE SERVICES (BUDGETING, SOCIALIZATION, ETC) TO INDIVIDUALS WITH ABOUT 63 INDIVIDUALS WITH BOTH COGNITIVE AND PHYSICAL DISABILITIES IN THEIR HOMES; AND THE SPECIAL NEEDS CASE MANAGEMENT/THERAPY PROGRAM, WHICH OFFERS COUNSELING AND CASE MANAGEMENT SERVICES TO ABOUT 25 INDIVIDUALS AND FAMILIES OF INDIVIDUALS WITH BOTH DEVELOPMENTAL AND PHYSICAL DISABILITIES. DEPENDING UPON THE NATURE AND SEVERITY OF THE DISABILITY, THESE SERVICES ARE PROVIDED IN CLIENTS' HOMES AND IN THE COMMUNITY. THE PROGRAM'S OBJECTIVE IS TO ENABLE CLIENTS TO IMPROVE AND MAINTAIN SELF-SUFFICIENCY AND QUALITY OF LIFE. FORM 990, PART III, LINE 4B FINANCIAL ASSISTANCE SERVICES JCS PROVIDES FINANCIAL ASSISTANCE TO INDIVIDUALS AND FAMILIES TO ENABLE THEM TO ARRIVE AT GOALS THAT HELP THEM MOVE TOWARDS FINANCIAL SELF-SUFFICIENCY. THESE GOALS ARE DEVELOPED BY AND AGREED UPON BY THE INDIVIDUAL/FAMILY AND THE JCS STAFF. JCS PROVIDES FINANCIAL ASSISTANCE IN A SENSITIVE MANNER THAT PRESERVES THE DIGNITY OF APPLICANTS WHILE PROVIDING ACCOUNTABILITY FOR THE DISBURSEMENT OF THESE COMMUNITY FUNDS. FINANCIAL ASSISTANCE IS FREQUENTLY PROVIDED ON AN EMERGENCY BASIS YET OCCASIONALLY, ON-GOING FINANCIAL AID IS NECESSARY. FINANCIAL ASSISTANCE IS ONLY PROVIDED AS PART OF A COMPREHENSIVE PLAN DRAWN UP TOGETHER BY THE SOCIAL WORKER/CASE MANAGER AND THE CLIENT THAT INCLUDES BOTH SHORT-TERM AND LONG-TERM GOALS. IN TOTAL, ASSISTANCE WAS PROVIDED TO ABOUT 305 HOUSEHOLDS DURING FY 2019. IN ADDITION, WITHIN ITS FINANCIAL ASSISTANCE PROGRAM, JCS SUBSIDIZES PERSONAL CARE SERVICES WHICH HELP ELDERLY, FRAIL INDIVIDUALS REMAIN IN THEIR HOMES. DURING FY 2019, 317 INDIVIDUALS RECEIVED THIS ASSISTANCE. FORM 990, PART III, LINE 4C THERAPY AND MENTAL HEALTH SERVICES THE THERAPY PROGRAM PROVIDES MENTAL HEALTH AND THERAPEUTIC SERVICES TO AGENCY CLIENTS. IN ADDITION TO OFFICE-BASED SERVICES, SERVICES MAY BE PROVIDED IN CLIENTS' HOMES AND IN THE COMMUNITY. THE PROGRAM'S OBJECTIVE IS TO ENABLE CLIENTS TO IMPROVE AND MAINTAIN SELF-SUFFICIENCY AND QUALITY OF LIFE. PSYCHIATRY SERVICES AND HOME BASED PSYCHIATRIC REHABILITATION SERVICES ARE ALSO PROVIDED. DURING FY 2019, THERAPY STAFF SAW APPROXIMATELY 1,100 CLIENTS. ABOUT 220 INDIVIDUALS WERE SEEN BY PSYCHIATRY STAFF AND 42 RECEIVED PSYCHIATRIC REHABILITATION SERVICES. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND CHIEF ADMINISTRATIVE OFFICER WILL REVIEW THE AGENCY'S TAX RETURN PRIOR TO FILING WITH THE IRS. THE AUDIT SUB-COMMITTEE OF THE BUDGET AND ADMINISTRATION COMMITTEE, WILL REVIEW THE FORM 990 BEFORE IT IS SENT TO THE BOARD OF DIRECTORS AND TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH TRUSTEE, OFFICER, COMMITTEE MEMBER AND EMPLOYEE IN A POSITION TO INFLUENCE OR VOTE ON JEWISH COMMUNITY SERVICES ("JCS") POLICY OR EXPENDITURES (A "KEY INDIVIDUAL") SHALL COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE TO FULLY AND COMPLETELY DISCLOSE THE MATERIAL FACTS ABOUT ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THE DISCLOSURE STATEMENT SHALL BE COMPLETED UPON HIS/HER ASSOCIATION WITH THE AGENCY, AND SHALL BE UPDATED ANNUALLY THEREAFTER. THE CONFLICT OF INTEREST STATEMENTS SHALL BE FILED WITH THE OFFICIAL CORPORATE RECORDS OF THE AGENCY. WITH RESPECT TO ANY PROPOSED CONTRACT OR OTHER TRANSACTION BETWEEN JCS AND ONE OR MORE KEY INDIVIDUALS, FAMILY MEMBERS, OR RELATED ENTITIES, WHICH IS CONSIDERED BY THE BOARD OF DIRECTORS, THE OFFICERS, OR ANY COMMITTEE OF JCS FOR AUTHORIZATION, APPROVAL OR RATIFICATION, THE FOLLOWING RULES SHALL APPLY: 1. FULL DISCLOSURE, IN WRITING, OF THE RELATIONSHIP OR INTEREST SHALL BE MADE BY THE KEY INDIVIDUAL TO THE PRESIDENT OF THE BOARD AND TO THE CHAIRMAN OF ANY COMMITTEE ACTING ON THE CONTRACT OR TRANSACTION. 2. THE CONTRACT OR TRANSACTION SHALL BE CONSIDERED PROPERLY AUTHORIZED, APPROVED OR RATIFIED ONLY IF THERE IS A FAVORABLE VOTE OF A MAJORITY OF JCS TRUSTEES, OFFICERS OR COMMITTEE MEMBERS (WHICHEVER GROUP IS ACTING ON THE CONTRACT OR TRANSACTION) PRESENT AND VOTING AT SUCH MEETING. THE PERSON HAVING A CONFLICT SHALL VACATE THE ROOM IN WHICH THE MATTER IS BEING VOTED UPON AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER, OTHER THAN TO BE AVAILABLE TO PRESENT FACTUAL INFORMATION OR RESPOND TO QUESTIONS. 3. THE KEY INDIVIDUAL WHO HAS SUCH A RELATIONSHIP OR INTEREST SHALL NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM FOR THE PURPOSE OF VOTING UPON THE CONTRACT OR TRANSACTION AT ANY MEETING. 4. THE MINUTES OF THE MEETING SHALL REFLECT THAT THE CONFLICT DISCLOSURE WAS MADE, THE VOTE TAKEN, AND WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION OF THE KEY INDIVIDUAL. IF THE BOARD OF DIRECTORS HAS REASON TO BELIEVE THAT AN INTERESTED PARTY HAS FAILED TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST, IT SHALL INFORM THE PERSON OF THE BASIS FOR SUCH BELIEF AND TAKE THE APPROPRIATE ACTION. THE CHIEF ADMINISTRATIVE OFFICER AND CHAIR OF THE BOARD BUDGET AND ADMINISTRATION COMMITTEE ARE RESPONSIBLE FOR MAKING SURE THAT THIS POLICY IS COMPLIED WITH IF A CONFLICT ARISES WITH AN INTERESTED PARTY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED AND DOCUMENTED BY THE JCS BOARD PRESIDENT, GENERALLY IN CONSULTATION WITH THE FIRST VICE-PRESIDENT, AND REVIEWED BY THE ASSOCIATED'S INDEPENDENT COMPENSATION COMMITTEE. IN ORDER TO ASSURE THAT THE COMPENSATION IS APPROPRIATE TO THE POSITION, INDEPENDENT COMPARABLE COMPENSATION DATA IS REFERENCED. WITHIN GENERAL GUIDELINES SET BY JCS' BOARD OF DIRECTORS, THE EXECUTIVE DIRECTOR DETERMINES AND DOCUMENTS THE COMPENSATION OF OTHER EXECUTIVE STAFF (THE CAO AND THE OUTCOME AREA DIRECTORS). EXECUTIVE STAFF COMPENSATION IS REVIEWED BY THE JCS BOARD PRESIDENT. IN ORDER TO ASSURE THAT THE COMPENSATION IS APPROPRIATE TO THE POSITION, INDEPENDENT COMPARABLE COMPENSATION DATA IS REFERENCED. FORM 990, PART VI, SECTION C, LINE 19 THE FOLLOWING DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST DURING REGULAR BUSINESS HOURS FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D): - GOVERNING DOCUMENTS - CONFLICT OF INTEREST POLICY - AUDITED FINANCIAL STATEMENTS. UNAUDITED ESTIMATED STATEMENTS MAY BE PROVIDED TO SELECT FUNDERS.