2018-11-09T14:31:01-06:00 2017-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2017-01-01 430681477 JEWISH COMMUNITY CENTER OF ST LOUIS JEWI 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 LYNN WITTELS PRESIDENT/CEO 3144325700 2018-10-30 1 JEFF PARKER P00970069 3149254300 67.137.57.251 2018-10-30 14:22:38 CD P B9410AED5E3544F88E7F1364350661432485FF60 3EEEC8B090C07D7EECF61F1A8A191FC1967D2E7A 2017 2019-02-21 02:37:17Z LYNN WITTELS 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 33436431 0 X WWW.JCCSTL.COM X 1952 MO TO PROVIDE HEALTH AND WELFARE SERVICES TO THE ST. LOUIS COMMUNITY 33 33 1089 1966 0 0 12399386 22095359 9768135 9165475 -318529 501312 393775 431919 22242767 32194065 500171 450259 0 0 12875214 12031852 0 0 648586 11814034 10627414 25189419 23109525 -2946652 9084540 78049552 73349304 18251466 3538916 59798086 69810388 X THE ST. LOUIS JEWISH COMMUNITY CENTER ENRICHES LIVES, BUILDS COMMUNITY, PROMOTES INCLUSIVITY AND CREATES MEANINGFUL JEWISH EXPERIENCES. 0 0 3489891 231702 2736952 EARLY CHILDHOOD EDUCATION - THE JCC EARLY CHILDHOOD CENTER, IN PARTNERSHIP WITH OUR FAMILIES, IS COMMITTED TO PROVIDING QUALITY CARE AND EDUCATION THAT EMBRACES THE DEVELOPMENT OF CHILDREN'S MIND, BODY AND SOUL. WE STIMULATE THE MINDS OF YOUNG CHILDREN THROUGH AN INNOVATIVE AND INDIVIDUALIZED CURRICULUM IMPLEMENTED BY A WELL-TRAINED STAFF IN A SAFE, NURTURING, AND DEVELOPMENTALLY APPROPRIATE ENVIRONMENT. CHILDREN DEVELOP THEIR BODIES AND ARE ENCOURAGED TO ADOPT HEALTHY LIFESTYLE HABITS THROUGH A PHYSICAL EDUCATION PROGRAM THAT UTILIZES THE BEST OF THE JCC'S RESOURCES IN FITNESS, RECREATION, AND AQUATICS. THE SOUL IS NURTURED THROUGH LIVING JEWISH VALUES AND JEWISH EXPERIENCES IN AN ENVIRONMENT THAT APPRECIATES AND RESPECTS THE DIVERSITY OF THE CHILDREN AND THEIR FAMILIES PARTICIPATING IN OUR PROGRAM. IN 2017, THE EARLY CHILDHOOD CENTER SERVED OVER 250 CHILDREN BETWEEN BOTH JCC LOCATIONS. RECOGNIZING THAT NOT ALL FAMILIES CAN AFFORD HIGH QUALITY CARE AND EDUCATION FOR THEIR CHILDREN, THE JCC PROVIDED OVER $275,000 IN FINANCIAL ASSISTANCE TO OUR FAMILIES. BOTH FACILITIES ARE ACCREDITED BY MISSOURI VOLUNTARY ACCREDIATION AND UTILIZE THE PROJECT CONSTRUCT CURRICULUM. 2337318 81310 2527998 CAMP SABRA - CAMP SABRA IS THE PREMIER JEWISH RESIDENT CAMP IN NORTH AMERICA BUILDING UPON OUR RICH TRADITIONS WHICH BEGAN IN 1938. SABRA IS A MAGICAL COMMUNITY THAT FOSTERS LIFE-LONG FRIENDSHIPS, JEWISH IDENTITY, AND ENCOURAGES SOCIAL AND PHYSICAL GROWTH. SABRA ACCOMPLISHES THIS BY EMPLOYING HIGHLY QUALIFIED, WELL-TRAINED STAFF WHO UTILIZE OUR UNIQUE FACILITIES TO PROVIDE THESE EXPERIENCES. OUR FAMILIES CONTINUE TO TELL US THROUGH SURVEYS WHICH BENCHMARK OUR PERFORMANCE AGAINST OTHER CAMPS THAT OUR PROGRAMMING (OUTDOOR ADVENTURE/EDUCATION, CULTURAL PROGRAMMING, WATER AND LAND SPORTS) AND STAFF QUALITY IS SUPERIOR TO OTHER CAMPS. IN 2017, CAMP SABRA SERVED NEARLY 750 CHILDREN FROM 22 DIFFERENT STATES ACROSS THE COUNTRY AND 3 FOREIGN COUNTRIES. RECOGNIZING THE IMPORTANCE OF A CAMP EXPERIENCE FOR ALL CHILDREN, REGARDLESS OF ECONOMIC RESOURCES - THE JCC PROVIDED OVER $118,000 IN FINANCIAL ASSISTANCE TO MAKE THE SABRA EXPERIENCE MORE ACCESSIBLE TO EVERYONE. CAMP SABRA CONTINUES TO WORK WITH COMMUNITY PARTNERS SUCH AS THE UNIVERSITY OF MISSOURI AND THE MISSOURI CHILDREN'S BURN CAMP TO PROVIDE MEANINGFUL EXPERIENCES NOT JUST FOR SUMMER CAMPERS, BUT FOR THE COMMUNITY AT LARGE AS WELL. CAMP SABRA IS ACCREDITED BY THE AMERICAN CAMPING ASSOCIATION. 8002766 78273 2014541 HEALTH AND WELLNESS - THE JCC FITNESS DEPARTMENT SERVES A POPULATION AS DIVERSE AS ST LOUIS ITSELF. WE HAVE ALL AGES, RELIGIONS, ETHNICITIES REPRESENTED IN A COMMON GOAL OF SELF IMPROVEMENT AND FOSTERING A STRONGER COMMUNITY. WHETHER PARTICIPATING IN THE 850 PLUS GROUP EXERCISE CLASSES THAT WE OFFER EVERY MONTH, GROUP PERSONAL TRAINING, OR THE PRIVACY OF A ONE-ON-ONE PERSONAL TRAINING SESSION, THE JCC EXCELS AT PROVIDING A RELEVANT, COMFORTABLE, AND CUTTING EDGE ENVIRONMENT. WE SERVE OVER 16 THOUSAND MEMBERS, AND AVERAGE OVER 50 THOUSAND SCANS PER MONTH. WHILE WE CATER TO MANY CLIENTS, WE EMPHASIZE INDIVIDUALITY THROUGH OUR PRIVATE CONSULTATIONS FOR EVERY MEMBER, OUR PERSONALIZED ATTENTION WE PROVIDE THROUGH OUR ONLINE TOOLS, AND THE POINTS WE AWARD OUR MEMBERS THROUGH OUR JCC MEMBER REWARDS PROGRAM. WE HAVE FRIENDLY RESPONSIVE STAFF THAT CARES ABOUT YOUR EXPERIENCE. WE ALSO MAKE SURE THAT OUR MEMBERS' CHILDREN HAVE A GREAT TIME IN OUR KID'S ZONE OR GAME ZONE AREAS. WE AFFECT SO MANY LIVES ON A DAILY BASIS. THIS CAN BE WITNESSED DAILY IN THE FITNESS CENTER WHERE YOU WILL SEE YOUNG AND OLD, PHYSICALLY CHALLENGED AND THE PHYSICAL ELITE, RICH AND POOR, TRAINING SIDE BY SIDE WORKING TOWARDS THE COMMON GOAL OF A HEALTHIER, HAPPIER INDIVIDUAL. 5399391 58974 2103096 ALL OTHER PROGRAMS INCLUDING JEWISH COMMUNITY LIFE, SENIOR ADULT SERVICES, DAY CAMP, AND CULTURAL ARTS.THE MISSION OF THE J DAY CAMPS IS TO PROVIDE A FUN, SAFE, AND INCLUSIVE COMMUNITY FOR ALL CAMPERS AND STAFF. THROUGH INNOVATIVE PROGRAMMING OUR EXPERT STAFF PROMOTES PHYSICAL AND EMOTIONAL DEVELOPMENT AND IMPARTS UNIVERSAL JEWISH VALUES. THE J DAY CAMPS' ENRICHING EXPERIENCE ALLOWS ITS PARTICIPANTS TO DEVELOP VALUABLE SKILLS, MEANINGFUL FRIENDSHIPS AND LIFELONG MEMORIES. IN 2017, THE J DAY CAMPS SERVED NEARLY 1,000 CHILDREN AGES 3-15 BETWEEN BOTH OF OUR FACILITIES IN CHESTERFIELD AND CREVE COEUR. WE OFFER TRADITIONAL DAY CAMPS, SPORTS CAMPS, ARTS CAMPS, PRESCHOOL CAMPS, STEM CAMPS AND OTHER SPECIALTY CAMPS. EACH SUMMER, THE JCC (WITH ASSISTANCE FROM THE PRODUCTIVE LIVING BOARD OF ST. LOUIS COUNTY) IS ABLE TO PROVIDE SHADOW COUNSELORS AT NO ADDITIONAL COST TO PARENTS SO THAT CHILDREN WITH DEVELOPMENTAL AND PHYSICAL DISABILITIES CAN PARTICIPATE IN OUR PROGRAMS. CONSISTENT WITH THE JCC MISSION, WE ALSO ALLOCATE OVER $45,000 IN FINANCIAL ASSISTANCE TO MAKE THE DAY CAMP EXPERIENCE MORE ACCESSIBLE TO EVERYONE. THE J DAY CAMPS ARE ONE OF A HANDFUL OF DAY CAMPS IN THE ST. LOUIS COMMUNITY ACCREDITED BY THE AMERICAN CAMPING ASSOCIATION.THE JCC HAS A RICH TRADITION IN BRINGING JEWISH CULTURAL OPPORTUNITIES TO ITS MEMBERS AND THE ST. LOUIS COMMUNITY. IN MAINTAINING THAT LONG STANDING TRADITION, THE FOCUS OF THE ROSWELL AND WILMA MESSING CULTURAL ARTS DEPARTMENT HAS BEEN ON THEATRE, FILM AND LITERATURE. THE ST. LOUIS JEWISH BOOK FESTIVAL ALLOWS PROMINENT AUTHORS TO SHOWCASE THEIR LATEST WORKS AND LETS THE READERS GET UP CLOSE AND PERSONAL. OVER THIRTY-FIVE AUTHORS VISIT THE FESTIVAL THROUGHOUT THE YEAR WITH A CONCENTRATION DURING JEWISH BOOK MONTH, A TEN DAY PERIOD. IT IS ONE THE LARGEST ATTENDED JEWISH BOOK FESTIVALS IN THE COUNTRY WITH AUDIENCES OF MORE THAN 6,000 ANNUALLY. OUR NEW JEWISH THEATRE HAS WON TWELVE KEVIN KLINE AWARDS AND FIVE THEATER CIRCLE AWARDS (RECOGNIZING OUTSTANDING ACHIEVEMENT IN PROFESSIONAL THEATRE IN THE GREATER ST. LOUIS AREA) -- CAPTURING MANY HIGH HONOR AWARDS SUCH AS OUTSTANDING ACTRESS, OUTSTANDING SUPPORTING ACTOR AND OUTSTANDING DIRECTOR OF A PLAY. THIS PROGRAM PRODUCES A FULL SEASON OF FIVE SHOWS ANNUALLY WHICH ARE SEEN BY MORE THAN 6,000 AUDIENCE MEMBERS. THE ST. LOUIS JEWISH FILM FESTIVAL BRINGS POIGNANT FILMS AND FILMMAKERS, AS THEY RELATE TO JEWISH VALUES, CULTURE AND/OR HISTORY AND IS ATTENDED BY OVER 2,500 ANNUALLY. THE J'S YOUTH THEATRE PROGRAM INTRODUCES THE FUN OF PERFORMING IN FRONT OF A LIVE AUDIENCE WHILE TEACHING ST. LOUIS CHILDREN ALL ABOUT DRAMA, COSTUMING AND THEATRICS. THEATRE UNLIMITED, A PROGRAM DESIGNED FOR ADULTS WITH DISABILITIES, HAS BROUGHT THE EXCITEMENT OF THEATRICAL PERFORMING TO LIFE! PARTICIPANTS ACT, SING, DANCE AND SHINE ON CENTER STAGE, ALL IN A BARRIER-FREE SETTING. THE GESHER MUSIC FESTIVAL OF EMERGING ARTISTS IS A CULTURAL OFFERING OF CHAMBER MUSIC. THE JCC ALSO PROVIDES JEWISH EDUCATIONAL AND OUTREACH PROGRAMS THROUGH ITS RUTH & HAROLD SHER CENTER OF JEWISH LIFE AND NISHMAH: THE ST. LOUIS JEWISH WOMEN'S PROJECT WHICH ENRICH SOULS, MINDS AND SPIRITS TO THOUSANDS MORE COMMUNITY MEMBERS ANNUALLY. 5399391 58974 2103096 19229366 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 67 0 1 1089 1 0 0 0 0 0 1 1 0 0 0 0 X 33 33 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JEWISH COMMUNITY CENTER 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 63146 FELICIA MALTER BOARD CHAIR 1.00 X X 0 0 0 ELI ABELES VICE CHAIR 1.00 X X 0 0 0 CYNTHIA ALBIN VICE CHAIR 1.00 X X 0 0 0 STUART BLOCK VICE CHAIR 1.00 X X 0 0 0 W TED ISAACS VICE CHAIR 1.00 X X 0 0 0 THOM KUHN SECRETARY 1.00 X X 0 0 0 DEBBIE LEFTON ASST SECRETARY 1.00 X X 0 0 0 TED FLOM TREASURER 1.00 X X 0 0 0 ARTHUR WEISS ASST TREASURER 1.00 X X 0 0 0 MARC ALPER DIRECTOR 1.00 X 0 0 0 MEREDITH BERGER DIRECTOR 1.00 X 0 0 0 MARK CANTOR DIRECTOR 1.00 X 0 0 0 JEFFREY COHEN DIRECTOR 1.00 X 0 0 0 MIKE FERMAN DIRECTOR 1.00 X 0 0 0 SHANON FORSETER DIRECTOR 1.00 X 0 0 0 MARK GELLMAN DIRECTOR 1.00 X 0 0 0 ISABEL GOLDSTEIN DIRECTOR 1.00 X 0 0 0 ART HANDMAN DIRECTOR 1.00 X 0 0 0 DAVID KAISER DIRECTOR 1.00 X 0 0 0 CAROLE LEVIN DIRECTOR 1.00 X 0 0 0 STEVE MYERS DIRECTOR / EXECUTIVE COMMITTEE 1.00 X 0 0 0 DEBBIE POLINSKY DIRECTOR 1.00 X 0 0 0 BRIAN PULTMAN DIRECTOR 1.00 X 0 0 0 JUDY ROSENTHAL DIRECTOR 1.00 X 0 0 0 JANE RUBIN DIRECTOR 1.00 X 0 0 0 ANDY SANDLER DIRECTOR 1.00 X 0 0 0 JUDITH SCISSORS DIRECTOR 1.00 X 0 0 0 LORI SHEINBEIN DIRECTOR 1.00 X 0 0 0 GREG SIWAK DIRECTOR 1.00 X 0 0 0 BRAD SNITZER DIRECTOR / EXECUTIVE COMMITTEE 1.00 X 0 0 0 JULIE STERN DIRECTOR 1.00 X 0 0 0 CINDY WALLACH DIRECTOR / EXECUTIVE COMMITTEE 1.00 X 0 0 0 MARC WALLIS DIRECTOR 1.00 X 0 0 0 LYNN WITTELS PRESIDENT & CEO 40.00 X 304781 0 18163 304781 0 18163 1 0 1 0 EXPRESS FOOD SERVICE LLC 12545 OLIVE BLVD SUITE 191 ST LOUIS MO 63141 FOOD SERVICE 394516 SEE CONSTRUCTION 60 BEACON ROAD ELDON MO 65026 CONSTRUCTION 283758 RICOH USA INC PO BOX 660342 DALLAS TX 75266 PRINT SERVICES 237648 US FOODSERVICE PO BOX 502059 ST LOUIS MO 63150 FOOD SERVICE 205766 ABM PO BOX 74008829 CHICAGO IL 60674 JANITORIAL SERVICES 198058 10 838944 6309943 116682 14829790 385494 22095359 EARLY CHILDHOOD 900099 2736952 2736952 CAMP SABRA 900099 2527998 2527998 HEALTH & WELLNESS 900099 2014541 2014541 DAY CAMP 900099 757353 757353 JEWISH COMMUNITY LIFE 900099 448012 448012 680619 680619 9165475 55818 55818 214807 0 214807 214807 214807 1559477 1113983 445494 445494 445494 128383 116682 128383 0 MISCELLANEOUS 900099 217112 217112 217112 32194065 9382587 0 716119 450259 450259 322944 64588 129178 129178 9358873 8407849 724056 226968 163531 143105 14411 6015 1506487 1318309 132762 55416 680017 595075 59928 25014 36681 15002 21665 14 45500 18609 26874 17 51435 27261 20939 3235 1067450 436574 630467 409 165288 87605 67287 10396 402309 226503 149980 25826 2454653 2307072 144371 3210 296578 263858 31365 1355 5016 2659 2042 315 259837 241648 18189 2858740 2658628 200112 176196 165603 10363 230 FOOD 890916 798747 22571 69598 MISCELLANEOUS 513101 266625 216641 29835 SUPPLIES 468357 283983 180326 4048 BANK & CREDIT CARD FEES 284927 151014 115992 17921 650430 298790 312054 39586 23109525 19229366 3231573 648586 7644 7042 2005469 2247076 11292235 7549904 456652 355736 185777 300915 83288081 30613334 54105438 52674747 8001424 9182364 331101 301731 1663812 729789 78049552 73349304 1135868 1253144 1489753 1562257 12321562 410526 3304283 312989 18251466 3538916 X 43134616 56036800 12041182 9127101 4622288 4646487 59798086 69810388 78049552 73349304 X 9084540 687667 384232 -144137 X X 0 1 X 1 0 X 34236943 12033571 13648189 12399386 22095359 94413448 23108383 11655222 9182466 9768135 9165475 62879681 57345326 23688793 22830655 22167521 31260834 157293129 18892795 4087471 1388305 1157302 5776358 31302231 0 18892795 4087471 1388305 1157302 5776358 31302231 125990898 394129 354706 326346 296726 270625 1642532 394129 354706 326346 296726 270625 1642532 1189664 263136 118940 165037 217112 1953889 58929119 24306635 23275941 22629284 31748571 160889550 0.78310 0.79410 0.01020 0.01270 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2015 AMOUNT: $ 118,940. 2016 AMOUNT: $ 165,037. 2017 AMOUNT: $ 217,112. FORGIVENESS OF DEBT - 2013 AMOUNT: $ 1,189,664. 2014 AMOUNT: $ 263,136. 5368990 24199 659561 6052750 5030419 25067 313504 5368990 5134038 54689 -158308 5030419 4974740 39962 119336 5134038 4551017 92460 331263 4974740 0.76760 0.23240 1 0 2596648 2596648 71501865 24094151 47407714 364386 362603 1783 7812013 6152580 1659433 1013169 4000 1009169 52674747 ACCRUED PENSION 312989 312989 32764270 687667 384232 1071899 31692371 51435 450259 501694 32194065 22607831 0 22607831 51435 450259 501694 23109525 PART V, LINE 4: USED AS REQUIRED BY DONOR INTENTIONS AND JCC SPENDING POLICIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED TO EXPENSE 450,259. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED FROM REVENUE 450,259. J'LA FUNDRAISING GALA 167109 103431 63678 15000 48077 10522 13332 LIP SYNC LIVE 77956 13251 64705 12048 15279 11700 2425 245065 116682 128383 15000 12048 63356 22222 15757 128383 0 1 SCHOLARSHIPS-CAMP SABRA 62 81310 SCHOLARSHIPS-DAY CAMP 46 41604 SCHOLARSHIPS-EARLY CHILDHOOD 97 231702 SCHOLARSHIPS-HEALTH & WELLNESS 217 78273 SCHOLARSHIPS-JEWISH COMMUNITY LIFE 10 2754 SCHOLARSHIPS-SENIOR ADULT 6 13972 SCHOLARSHIPS-CULTURAL ARTS 4 644 HAGA25563 - 10/03/18 12:15PM WORKSHEET SCHEDULE I PART I, LINE 2: THE JEWISH COMMUNITY CENTER HAS A SCHOLARSHIP PROGRAM BY WHICH PEOPLE APPLY FOR NEED BASED SCHOLARSHIPS FOR MEMBERSHIP, EARLY CHILDHOOD, DAY/RESIDENT CAMP AND OTHER PROGRAMS. X X X X 0 0 0 0 0 0 0 1 0 LYNN WITTELS PRESIDENT & CEO 263956 0 27500 0 13325 0 0 0 18163 0 322944 0 0 0 PART I, LINE 7 THE ORGANIZATION PAID PERFORMANCE BASED BONUSES. X 1 365474 FAIR MARKET VALUE X AUCTION ITEMS 27 14420 FAIR MARKET VALUE X RADIO SPOTS FOR JEWISH BOOK FESTIVAL 1 5000 FAIR MARKET VALUE X SODA AND WATER BOTTLES 1200 600 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 ALL BOARD MEMBERS ARE INDEPENDENT. NONE OF THE BOARD MEMBERS RECEIVED COMPENSATION FOR BEING ON THE BOARD. HOWEVER, THERE ARE SOME FAMILY RELATIONSHIPS. ANDY SANDLER AND MONTE SANDLER - FAMILY RELATIONSHIP GREG SIWAK, TODD SIWAK & MARTY OBERMAN - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 IS PREPARED AND REVIEWED BY JCC STAFF AND EXTERNAL AUDITOR, IT IS SHARED WITH THE AUDIT COMMITTEE AND THEN THE BOARD OF DIRECTORS PRIOR TO THE FINAL FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE JCC BOARD SIGNS AND DISCLOSES A CONFLICT OF INTEREST POLICY. WE ALSO HAVE AN EMPLOYEE CONFLICT OF INTEREST POLICY. WE FOLLOW THE GUIDELINES ESTABLISHED IN THOSE POLICIES WHEN A POTENTIAL CONFLICT OF INTEREST ARISES. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO IS BY CONTRACT PER APPROVAL BY THE EXECUTIVE COMMITTEE WHO ARE ALL INDEPENDENT WITH REGARDS TO THIS PROCESS. THE CONTRACT AMOUNT IS DETERMINED BY COMPARING COMPENSATION PLANS OF ORGANIZATIONS SIMILAR IN SIZE, FUNCTION, AND GEOGRAPHIC AREA. THE COMPENSATION FOR OTHER OFFICERS (CFO) IS BASED ON SEVERAL FACTORS, INCLUDING MARKET CONDITIONS, SCOPE OF RESPONSIBILITY AND PERFORMANCE. THESE REVIEWS WERE LAST CONDUCTED IN 2015. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST BY CONTACTING THE EXECUTIVE OFFICES OF THE JEWISH COMMUNITY CENTER. FORM 990, PART XI, LINE 9: NET PERIODIC PENSION GAIN/(LOSS) -144,137. FORM 990, PAGE 12, PART XII, LINE 2C IT IS THE POLICY OF THE JCC TO ARRANGE FOR AN ANNUAL AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS TO BE CONDUCTED BY AN INDEPENDENT ACCOUNTING FIRM. THE INDEPENDENT ACCOUNTING FIRM SELECTED BY THE JCC WILL BE REQUIRED TO COMMUNICATE DIRECTLY WITH THE ORGANIZATION'S AUDIT COMMITTEE UPON THE COMPLETION OF THEIR AUDIT. IN ADDITION, MEMBERS OF THE AUDIT COMMITTEE ARE AUTHORIZED TO INITIATE COMMUNICATION DIRECTLY WITH THE INDEPENDENT ACCOUNTING FIRM. AUDITED FINANCIAL STATEMENTS, INCLUDING THE AUDITOR'S OPINION THEREON, WILL BE SUBMITTED AND PRESENTED TO THE AUDIT COMMITTEE BY THE INDEPENDENT ACCOUNTING FIRM. AFTER THE FINANCIAL STATEMENTS HAVE BEEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE, THE AUDIT CHAIR PRESENTS IT TO THE BOARD OF DIRECTORS. THE MEMBERSHIP OF THE JCC AUDIT COMMITTEE, SIZE OF COMMITTEE AND TENURE OF MEMBERS SHALL BE DETERMINDED IN ACCORDANCE WITH THE AUDIT COMMITTEE CHARTER AND THE JCC BY-LAWS. THE AUDIT COMMITTEE WILL ASSIST THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE IN FULFILLING ITS OVERSIGHT RESPONSIBILITY BY MONITORING: 1. THE OVERALL SYSTEMS OF INTERNAL CONTROL AND RISK MITIGATION; 2. THE INTEGRITY OF THE FINANCIAL STATEMENTS OF THE JEWISH COMMUNITY CENTER; 3. COMPLIANCE BY THE JCC WITH LEGAL AND REGULATORY REQUIREMENTS AND ETHICAL STANDARDS; AND 4. THE INDEPENDENCE AND PERFORMANCE OF THE JCC'S INDEPENDENT AUDITORS. IN FULFILLING THESE DUTIES AND RESPONSIBILITIES, THE AUDIT COMMITTEE IS ENTITLED TO EXAMINE ANY AND ALL DOCUMENTS WITHIN THE CONTROL OF THE JCC AND ITS EMPLOYEES. IN ADDITION, THE AUDIT COMMITTEE SHALL HAVE THE AUTHORITY TO CONTRACT WITH INDEPENDENT CONTRACTORS IN THE FULFILLMENT OF THE COMMITTEE'S RESPONSIBILITIES. THESE PROCEDURES ARE CONSISTENT WITH PRIOR YEARS.