2020-07-14T15:27:58-07:00 2019-06-30 135381590 BDO USA LLP 32125 Solon Road Cleveland OH 44139 990 2018-07-01 340714441 JEWISH FAMILY SERVICE ASSOCIATION OF CLEVELAND OHIO JEWI 2165042600 29125 Chagrin Blvd Pepper Pike OH 44122 Susan Bichsel President and CEO 2165042600 2020-07-14 1 Jacob Cook P01240455 4402488787 2020-07-14 104.129.196.213 2018 2021-01-29 14:40:06Z X Susan Bichsel 29125 Chagrin Blvd Pepper Pike OH 44122 28549454 0 X WWW.JFSA-CLEVELAND.ORG X 1907 OH JFSA provides solutions to individuals and families to help build connections and empowers them to realize their potential 67 66 704 239 0 0 7263264 10692468 17479065 17643090 126103 177231 13561 36665 24881993 28549454 1988740 1487264 0 0 18567372 18794866 0 0 298787 3894210 3712127 24450322 23994257 431671 4555197 29489506 35615815 7713077 9659495 21776429 25956320 X JFSA is dedicated to providing individuals and families with solutions to face life's challenges with confidence 1 0 14611126 1033090 13834743 Achieving Potential: empowers individuals with mental illness and developmental disabilities to achieve greater independence and inclusivity. Also empowers youth and strengthens the roles young adults play in the community. 2781200 2943793 Caring at Home: Provides in-home medical care through a staff of nurses, physical therapists, and other skilled professionals and home health aides who provide personal and household solutions to give individuals and family members confidence in their independence. 2230207 362706 860553 Older Adults: Provides support into homes with kosher home delivered meals, transportation, Lifeline emergency help and volunteers that provide companionship and assistance to better the lives of clients. In addition, supports and honors Holocaust survivors through social, medical,and financial assistance. 714255 91468 4001 Strengthening Families: Provides services that strengthen families in the Jewish community by helping them achieve self-sufficiency in the face of financial crisis, homelessness, or domestic abuse. Also empowers youth and strengthens the role teens and young adults play in the community. 714255 91468 4001 20336788 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 1 90 0 704 1 0 0 0 0 0 0 0 0 0 0 0 0 X 67 66 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OH X David Hlavac VP and CFO 2165042600 29125 Chagrin Blvd Pepper Pike OH 44122 Dan Zelman Chair 2.00 8 X X 0 0 0 David Rosenberg Vice Chair 1 4 X X 0 0 0 Michael Weiner Vice Chair 1 4 X X 0 0 0 Michael Klein Treasurer 1 4 X X 0 0 0 Michael Guggenheim Assistant Treasurer 1 4 X X 0 0 0 Dara Yanowitz Secretary 1 4 X X 0 0 0 Trish Adler Director 0.25 1 X 0 0 0 Marilyn Bedol Director 0.25 1 X 0 0 0 Gary Bilchik Director 0.25 1 X 0 0 0 Eileen Blattner Director 0.25 1 X 0 0 0 Robert Blattner Director 0.25 1 X 0 0 0 Cynthia Bruml Director 0.3 0.1 X 0 0 0 Carol Burg Director 0.25 1 X 0 0 0 Ethan Cohen Director 0.25 1 X 0 0 0 Philip Cohen Director 0.25 1 X 0 0 0 Bonnie Cole Director 0.25 1 X 0 0 0 Sandor Ginsburg Director 0.25 1 X 0 0 0 Boris Gliner Director 0.25 1 X 0 0 0 David Goldberg Director 0.25 1 X 0 0 0 Sandy Goldman Director 0.25 1 X 0 0 0 Allan Goldner Director 0.25 1 X 0 0 0 Sally Good Director 0.25 1 X 0 0 0 Sidney Good Director 0.25 1 X 0 0 0 Herbert Goulder Director 0.25 1 X 0 0 0 Alvin Gray Director 0.25 1 X 0 0 0 Richard Halle Director 0.25 1 X 0 0 0 Kent Hayes Director 0.25 1 X 0 0 0 John Herman Director 0.25 1 X 0 0 0 Michelle Hirsch Director 0.25 1 X 0 0 0 Harvey Kotler Immediate Past Chair 0.25 1 X 0 0 0 Donald Jacobson Director 0.25 1 X 0 0 0 Suellen Kadis Director 0.25 1 X 0 0 0 Dolores Kleinman Director 0.25 1 X 0 0 0 Andrew Kohn Director 0.25 1 X 0 0 0 Robert Immerman Director 0.25 1 X 0 0 0 Marvin Lader Director 0.25 1 X 0 0 0 Sherelynn Lehman Director 0.25 1 X 0 0 0 Arthur Mayers Director 0.25 1 X 0 0 0 Daniel Messeloff Director 0.25 1 X 0 0 0 Chuck Mintz Director 0.25 1 X 0 0 0 Patricia Mintz Director 0.25 1 X 0 0 0 Karen Newborn Director 0.25 1 X 0 0 0 Wendi Pavlofsky Director 0.25 1 X 0 0 0 Allan Pearl Director 0.25 1 X 0 0 0 Heidi Perla Director 0.25 1 X 0 0 0 Shari Perlmuter Director 0.25 1 X 0 0 0 Michael Peterman Director 0.25 1 X 0 0 0 Kevin Robertson Director 0.25 1 X 0 0 0 Charles Rosenberg Director 0.25 1 X 0 0 0 Larry Rothstein Director 0.25 1 X 0 0 0 Robert Schwartz Director 0.25 1 X 0 0 0 Eric Shapiro Dicector 0.25 1 X 0 0 0 James Spira Director 0.25 1 X 0 0 0 Myrna Spira Director 0.25 1 X 0 0 0 Eleanor Steigman Director 0.25 1 X 0 0 0 David Strauss Director 0.25 1 X 0 0 0 Terri Steinler Director 0.25 1 X 0 0 0 Will Sukenik Director 0.25 1 X 0 0 0 Eric Synenberg Director 0.25 1 X 0 0 0 Sally Wagner Director 0.25 1 X 0 0 0 Philip Wasserstrom Director 0.25 1 X 0 0 0 Sally Wertheim Director 0.25 1 X 0 0 0 John Wirtshafter Director 0.25 1 X 0 0 0 Jonathon Wise Director 0.25 1 X 0 0 0 William Wortzman Director 0.25 1.0 X 0 0 0 Richard Zelin Director 0.25 1 X 0 0 0 Susan Bichsel President & CEO 40 20 X X 195770 97885 37319 David Hlavac Vice President and CFO 40 20 X 113654 56827 22821 Timothy Williams Chief Information Officer 40 20 X 89043 44521 30359 Thierry Riek Director of Planning and Performance 40 20 X 71455 35727 35200 Deana Couture Psychiatrist 60.00 0 X 118648 0 20458 Debbie Chickering Executive Director- Achieving Potential 53 7 X 92538 12262 13827 Karen Tindel Director of Revenue Cycle Management 40 20 X 69053 34527 13478 750161 281749 173462 3 0 1 0 0 3482614 0 0 0 701496 6508358 0 10692468 Achieving Potential 900099 13834743 13834743 0 0 Older Adults 900099 860553 860553 0 0 Caring at Home 900099 2943793 2943793 0 0 Strengthening Families 900099 4001 4001 0 0 0 0 0 0 17643090 137274 0 0 137274 0 0 0 0 0 0 0 0 0 0 0 39957 0 0 0 39957 39957 0 0 39957 0 Miscellaneous Income 900099 36665 0 0 36665 0 0 0 0 36665 28549454 17643090 0 213896 1487264 1487264 353618 353618 15594558 13590008 1800701 203849 349370 182958 156623 9789 1601398 1401298 196385 3715 895922 744321 136202 15399 126271 21874 104397 18215 18215 141462 141462 352494 325348 25990 1156 110973 74479 30600 5894 724987 599027 118659 7301 286131 234609 37358 14164 584858 378962 192710 13186 411625 392079 18470 1076 213691 186847 26844 165407 137191 28216 Staff Recruitment and Development 68992 47698 21024 270 Supplies 348373 347974 228 171 Bad Debt 38897 90588 -71103 19412 Miscellaneous and All Other Expenses 119751 94263 22083 3405 23994257 20336788 3358682 298787 2576402 3182928 2930210 4764165 1681927 1749093 335549 122809 11346431 2748642 4056988 8597789 8930256 8151861 2046424 2086485 6931750 6960685 29489506 35615815 1577153 2405274 271098 251212 58560 0 5806266 7003009 7713077 9659495 X 7224913 7450925 7868256 11496682 6683260 7008713 21776429 25956320 29489506 35615815 X 4555197 205302 0 0 0 -580608 X 0 1 X 1 0 X 7362043 6622853 7337155 7263264 7209864 35795179 0 0 0 0 0 0 0 0 0 0 0 0 7362043 6622853 7337155 7263264 7209864 35795179 35795179 88820 87721 99707 126103 137274 539625 0 0 0 0 0 0 45250 21909 13888 13561 36665 131273 36466077 90257452 0.98160 0.98177 X Schedule A, Part II, Line 10 Miscellaneous Income RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 13289825 374223 236662 0 492378 0 13408332 13056630 149472 568399 0 484676 0 13289825 11649745 439067 1317288 0 349470 0 13056630 10719381 1457075 -289440 0 237271 0 11649745 10407611 519290 4656 0 212176 0 10719381 0.16 0.15 0.69 1 0 0 246576 246576 0 1599148 1297695 301453 0 363947 268709 95238 0 1388343 1182238 206105 0 7748417 0 7748417 8597789 JFC Main Investment Fund 2896415 F JFC MAP Fund 322913 F JFC Money Fund 3819901 F Other Cash and Investments 1112632 F 8151861 Student Loans 2086485 C 2086485 Assets Held By Jewish Community Federation of Cleveland 6560945 Computer Software, Net 148528 Custodial Assets 251212 6960685 0 Accrued Pension Liabiity 3578334 Due to Jewish Community Care at Home 2261500 Due to Independent Montefiore Shelter Home 515663 Due to Planned Lifetime Assistance Network 513507 Due to Jewish Family Services of Akron Ohio 134005 7003009 X Schedule D, Part IV, Line 2b Custodial Funds are maintained by the organization as part of the services provided for clients Schedule D, Part V, Line 4 The earnings from endowment funds are intended to be used to provide services to Achieving Potential,Caring at Home, Strengthening Families and Empowering Youths programs Schedule D, Part X, Line 2 - The Internal Revenue Service has ruled that JFSA, CAH, HSH, PLN and AKR qualify under Section 501(c)(3) of the Internal Revenue Code and are, therefore, not subject to tax on activities related to their exempt purposes under present federal income tax laws. The Association has not been classified as a private foundation within the meaning of Section 509(a) and does qualify for deductible contributions. CCR is a for-profit single-member limited liability partnership and treated as a disregarded entity for federal tax purposes. Income tax filings are subject to audit by various taxing authorities. In evaluating the Association's activities, management believes its position of tax-exempt status is appropriate based on current facts and circumstances and there have been no uncertain positions taken related to recording income taxes. Management has assessed that there are no activities unrelated to the purpose of the Association and therefore no tax is to be recognized. It is the policy of the Association to include in operating expenses penalties and interest assessed by income taxing authorities. Included in operating expense for the year ended June 30, 2019 is a proposed Internal Revenue Service (IRS) penalty of $226,800. A majority of this penalty is associated with the timing of the filing of Form 1095-C (employer provided health insurance offer and coverage). A response requesting abatement of the proposed penalty has been submitted to the IRS. There are no material penalties or interest from taxing authorities included in operating expense for the year ended June 30, 2018. In February 2020 the Internal Revenue Service (IRS) communicated to the organization the penalty will not be assessed. 1 Achieving Potential Program - Financial Assistance 13 7615 4094 FMV Clothing Achieving Potential Program- College Financial Aid 220 1021381 FMV Older Adults Program- Financial Assistance 794 362706 FMV Strengthening Families Program - Financial Assistance 59 91468 FMV Schedule I, Part I, Line 2 Criteria for financial assistance is established and documented for each program. Compliance with established criteria is the responsibility of the program director and his/her designee. Expenses are paid directly to the vendors on behalf of the clients and on occasion paid directly to some clients. X X X X 0 1 0 0 0 0 0 0 0 Susan Bichsel President & CEO 178672 89336 9144 4572 7953 3977 0 0 24879 12440 220648 110325 David Hlavac Vice President and CFO 109765 54883 3889 1944 0 0 0 0 15214 7607 128868 64434 Timothy Williams Chief Information Officer 85876 42938 3166 1583 0 0 0 0 20239 10121 109281 54642 Schedule J, Part I, Line 3 See Form 990, Schedule O, Part VI, Section B, Line 15 Schedule J, Part I, Line 4 Susan Bichsel participated in deferred compensation plan - $7,000 Will Sukenik Board Member 289355 Organization leased space at fair market value from company owned by board member 0 Form 990, Part III, Line 2 Intermediate Care Facility and Alzheimer programs were initiated during the fiscal year. Income and expenses for these programs are included in Achieving Potential and Older Adults Programs. Form 990, Part VI, Section A, Line 2 Eileen Blattner, Robert Blattner - family relationship; Sally Good, Sidney Good - family relationship; Patricia Mintz, Chuck Mintz- family relationship; Myrna Spira, James Spira-family relationship Form 990, Part VI, Section B, Line 11b A copy of the Form 990 is reviewed by the Board Treasurer, CEO, and CFO before filing. The Treasurer communicates his or her review to various board committees and the board. The form 990 is available to all board members upon request. Form 990, Part VI, Section B, Line 12c A copy of the written conflict of interest policy is sent to each officer, board member and key employee annually. Each person is required to review the policy and acknowledge in writing that he or she has done so. In addition, annually, each person completes a disclosure form identifying relationships, positions, or circumstances relating to actual or potential conflicts of interest as defined in the policy. Also, the Conflicts of Interest Policy is annually reviewed at a meeting of the Board of Directors. Form 990, Part VI, Section B, Line 15 The compensation of the officers and key employees of the organization is determined and paid by Jewish Family Service Association. The Compensation Committee of Jewish Family Service Association's Board of Directors evaluates the performance of the organization's President and CEO and determines the compensation utilizing market comparability information. Other officers and key employees' compensation is determined by the results of performance evaluations, market comparability information, financial condition of the organization and reviewed and approved by the Compensation Committee. Form 990, Part VI, Section C, Line 19 The organization's financial statements are consolidated in the Consolidated Financial Statements of the Jewish Family Service Association of Cleveland Ohio and its subsidiaries and made public as part of Jewish Family Service Association's annual report. The governing documents and conflict of interest policy are not made available to the public. Form 990, Part XI, Line 9 Change in Unfunded Pension Liability and consolidation entries Mesila Cleveland LLC 29125 Chagrin Blvd Pepper Pike OH 44122 273780493 Provides financial counseling OH 0 0 Jewish Family Service Association Center for Cognition and Recovery LLC 3659 South Green Road Suite 315 Beachwood OH 44122 271148439 National dissemination of CET OH 57472 455761 Jewish Family Service Association Jewish Community Care at Home 29125 Chagrin Blvd Pepper Pike OH 44122 341861745 In Home Services OH 501(c)(3) 12 Jewish Family Service Association of Cleveland Ohio 1 Independent Montefiore Shelter Home 29125 Chagrin Blvd Pepper Pike OH 44122 340845389 Provide emergency and temporary housing with on-site client services to Jewish homeless OH 501(c)(3) 7 Jewish Family Service Association of Cleveland Ohio 1 Planned Lifetime Assistance Network of Northeast Ohio 29125 Chagrin Blvd Pepper Pike OH 44122 341621291 Help those challenged by chronic mental illness progress in their recovery OH 501(c)(3) 10 Jewish Family Service Association of Cleveland Ohio 1 Jewish Family Service of Akron Ohio 750 White Pond Drive Akron OH 44320 340714444 Enhance mental,emotional,and social well being of individuals and families OH 7 501(c)(3) Jewish Family Service Association of Cleveland Ohio 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 1 1 1 1 Jewish Community Care at Home o 1440032 Jewish Community Care at Home s 3993959