2017-02-15T18:25:57-06:00 2016-06-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2015-07-01 943227260 JEWISH COMMUNITY CENTER OF SAN FRANCISCO JEWI 4152921230 3200 CALIFORNIA STREET SAN FRANCISCO CA 94118 ADRIAN BREITFELD CFO 4152921232 2017-02-15 1 MAGA E KISRIEV P01008919 4157810793 2015 2021-01-29 14:40:06Z ADRIAN BREITFELD 3200 CALIFORNIA STREET SAN FRANCISCO CA 94118 58430014 0 X WWW.JCCSF.ORG X 1877 CA THE JCCSF SERVES THE NEEDS OF THE SAN FRANCISCO JEWISH COMMUNITY. 21 20 767 530 -50201 -63470 4756122 4440232 29071209 29427153 1709060 2905531 385318 247806 35921709 37020722 623152 644338 0 0 23756801 24089185 0 0 1479488 15413540 14112467 39793493 38845990 -3871784 -1825268 77659768 70205471 10885544 9668858 66774224 60536613 X THE MISSION OF THE JEWISH COMMUNITY CENTER OF SAN FRANCISCO (JCCSF) IS TO ENRICH LIFE, BUILD JEWISH IDENTITY, PROMOTE THE DEVELOPMENT OF MEANINGFUL BONDS WITHIN OUR COMMUNITY, AND TO FACILITATE CONNECTIONS WITH ISRAEL AND JEWS WORLDWIDE. THE JCCSF IS THE JEWISH GATEWAY AND NEIGHBORHOOD WHERE ALL ARE WELCOME. IT PROVIDES QUALITY EXPERIENCES THROUGH A MIX OF FORMAL AND INFORMAL JEWISH EDUCATIONAL, RECREATIONAL, AND CULTURAL ACTIVITIES. PEOPLE OF ALL AGES, FAITHS AND BACKGROUNDS ARE INVITED TO PARTICIPATE AT THEIR LEVEL OF INTEREST AND ENCOURAGED TOWARD HIGHER LEVELS OF INVOLVEMENT IN JEWISH LIFE AND IN THE COMMUNITY AT LARGE. 0 0 9314880 44898 12607592 THE KORET CENTER FOR HEALTH, FITNESS & SPORT AT THE JCCSF PROMOTES HEALTH AND WELLNESS BY PROVIDING FITNESS, AQUATICS, SPORTS, AND EDUCATION PROGRAMS FOR PEOPLE OF ALL AGES. WITH EXCEPTIONAL FACILITIES AND OUTSTANDING PROFESSIONALS, THE PROGRAM IS DEDICATED TO HELPING INDIVIDUALS IMPROVE THEIR PERSONAL FITNESS, HEALTH, AND LIFESTYLE. THE KORET CENTER FOR HEALTH, FITNESS & SPORT PROMOTES AND BUILDS COMMUNITY BY ENGAGING PEOPLE IN CLASSES, SPORTS AND RECREATIONAL ACTIVITIES IN WHICH THEY CAN MEET AND HAVE FUN WITH 13,500 CENTER MEMBERS AND ANOTHER 5,000 COMMUNITY MEMBERS WHO SHARE THEIR INTERESTS. 7491696 424529 7250369 THE CLAUDE & LOUISE ROSENBERG EARLY CHILDHOOD EDUCATION PROGRAM ENRICHES THE LIVES OF OVER 400 YOUNG CHILDREN AND THEIR FAMILIES BY PROVIDING A VARIETY OF OPPORTUNITIES FOR LEARNING, GROWTH AND EXPLORATION IN A JEWISH SETTING. THE PROGRAM'S REGGIO EMILIA-INSPIRED APPROACH TO EARLY CHILDHOOD EDUCATION FOSTERS STRONG RELATIONSHIPS BETWEEN CHILDREN, TEACHERS, AND PARENTS. THIS APPROACH SUPPORTS AND ENRICHES FAMILY LIFE AND JEWISH COMMUNITY LIFE THROUGH PARENT/BABY/TODDLER GROUPS, PARENT EDUCATION, FAMILY EDUCATION, SOCIAL PROGRAMS, AND HOLIDAY CELEBRATIONS. 6626226 348 1689516 THE GOLDMAN CENTER FOR ADULT LIVING AND LEARNING; THE TAUBE-KORET CENTER FOR JEWISH PEOPLEHOOD; THE FRIEND CENTER FOR THE ARTS; AND THE KRITZER/ROSS EMIGRE PROGRAM PROVIDE ADULTS WITH QUALITY EXPERIENCES THROUGH A MIX OF FORMAL AND INFORMAL JEWISH EDUCATIONAL, RECREATIONAL, AND CULTURAL ACTIVITIES. PEOPLE OF ALL AGES ARE INVITED TO PARTICIPATE AT THEIR LEVEL OF INTEREST AND ENCOURAGED TOWARD HIGHER LEVELS OF INVOLVEMENT IN JEWISH LIFE AND IN THE COMMUNITY AT LARGE. DAILY OFFERINGS INCLUDE CLASSES RANGING FROM FINE ARTS, COOKING, MUSIC, DANCE, CERAMICS, FOREIGN LANGUAGE STUDY, AND CAREER DEVELOPMENT TO AN INTERNATIONAL TRAVEL PROGRAM, AND MUCH MORE. OVER 20,000 INDIVIDUALS ATTEND THE ARTS & IDEAS PERFORMANCES AND LECTURES ANNUALLY. IN ADDITION, THE JCCSF SERVES MORE THAN 17,000 HOT LUNCHES, SIX DAYS A WEEK AND PROVIDES OTHER FREE AND LOW-COST DAYTIME PROGRAMMING FOR LOW-INCOME SENIORS ANNUALLY. 8138988 174563 7992228 THE HAVURAH YOUTH CENTER PROVIDES AN AFTERSCHOOL ENRICHMENT PROGRAM FOR CHILDREN IN SAN FRANCISCO THAT MEETS MONDAY-FRIDAY AND SCHOOL HOLIDAYS. ANCILLARY SERVICES INCLUDE ONSITE PARKING, DAYENU GIFT SHOP, ANDCOMMUNITY TABLE (CAF) SALES. 8138988 174563 7992228 31571790 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 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 1 135 0 1 767 1 1 1 0 0 0 0 1 1 0 0 0 0 X 21 20 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X ADRIAN BREITFELD 4152921232 3200 CALIFORNIA STREET SAN FRANCISCO CA 94118 WARREN BROWNER MD MPH CHAIR 3.00 X X 0 0 0 MARK W BERNSTEIN VICE CHAIR 3.00 X X 0 0 0 SHANA PENN VICE CHAIR 3.00 X X 0 0 0 SUSAN LOWENBERG VICE CHAIR 3.00 X X 0 0 0 HOLLY HAGENS TREASURER 3.00 X X 0 0 0 STEVE GOODMAN SECRETARY 3.00 X X 0 0 0 SOPHIE ROSS IMMEDIATE PAST PRESIDENT 3.00 X 0 0 0 JENNIFER HYMES BATTAT DIRECTOR 3.00 X 0 0 0 RON BELLER DIRECTOR 3.00 X 0 0 0 BOB FIELDS DIRECTOR 3.00 X 0 0 0 BENJAMIN FRIEND DIRECTOR 3.00 X 0 0 0 JODI SHERMAN JAHIC DIRECTOR 3.00 X 0 0 0 JOSHUA JOSEPH DIRECTOR 3.00 X 0 0 0 DAVID KATZNELSON DIRECTOR 3.00 X 0 0 0 SASHA KOVRIGA DIRECTOR 3.00 X 0 0 0 ERIC PROSNITZ DIRECTOR 3.00 X 0 0 0 PHILIP SCHLEIN DIRECTOR 3.00 X 0 0 0 VIC SHER DIRECTOR 3.00 X 0 0 0 LARA EDELBAUM SUNSHINE DIRECTOR 3.00 X 0 0 0 ROB WOLFSON DIRECTOR 3.00 X 0 0 0 MARCI GLAZER CHIEF EXECUTIVE OFFICER 40.00 X X 335714 0 15855 ADRIAN BREITFELD CHIEF FINANCIAL OFFICER 40.00 X 226745 0 18310 CRAIG A SALGADO CHIEF OPERATING OFFICER 40.00 X 184765 0 19475 LLOYD SACKS VICE PRESIDENT OF DEVELOPMENT 40.00 X 206270 0 21638 RACHEL BRODIE CHIEF JEWISH OFFICER 40.00 X 180641 0 16406 BETHANNE DOYLE CHIEF EXPERIENCE OFFICER 40.00 X 182313 0 20379 CHRIS B SUNDBLAD DIRECTOR OF BUILDING OPS & SECURITY 40.00 X 163990 0 31297 NATHANIEL BERGSON-MICHELSON DIRECTOR OF BUSINESS INTELLIGENCE 40.00 X 149528 0 9459 1629966 0 152819 19 0 1 0 XANTRION 651 THOMAS L BERKLEY WAY OAKLAND CA 94612 IT SUPPORT 544509 TRACTION SALES AND MARKETING INC 2700 PRODUCTION WAY 5TH FLOOR BURNABY CA V5A 0C2 CONSULTING 489343 WORLD PASSAGE LTD 93 OLD YORK ROAD SUITE 1-525 JENKINTOWN PA 190463925 TRAVEL 339350 MEDIFIT COMMUNITY SERVICES LLC 25 HANOVER RD BLDG A FLORHAM PARK NJ 07932 FITNESS CENTER MANAGEMENT 275120 HIGHCOM SECURITY SERVICES 1900 WEBSTER STREET B OAKLAND CA 94612 SECURITY SERVICES 269323 9 X 476032 294430 3669770 123864 4440232 PROGRAM REVENUE 900099 27298377 27298377 AUX/OTHER PROG RELATED 900099 2128776 2128776 29427153 828792 828792 342103 47092 108562 108562 233541 -61470 172071 -61470 233541 23082567 21005828 2076739 2076739 2076739 131844 476032 186340 -54496 -54496 6410 0 6410 6410 OTHER REVENUE 900099 112552 112552 ADVERTISING 541800 11269 11269 123821 37020722 29539705 -50201 3090986 X 644338 644338 1043524 463401 405967 174156 18124604 15397472 2121467 605665 734906 589223 112739 32944 2561551 2327141 174881 59529 1624600 1390507 182474 51619 181412 27971 107499 45942 59300 59300 85637 85637 2848308 1844392 853559 150357 672092 545413 81128 45551 1005840 781798 195064 28978 3129526 2334502 724860 70164 133561 109099 18913 5549 200407 156312 29979 14116 57083 48920 7992 171 2067332 1771704 289426 6202 268910 109703 53069 106138 PROGRAM SUPPLIES/EXP. 2620254 2575280 22359 22615 TEMP AGENCY PERSONNEL 416099 319320 94998 1781 PENSION PLAN TERM. 53445 53445 PROGRAM EVENTS 5757 5728 23 6 307504 129566 119933 58005 38845990 31571790 5794712 1479488 2482936 672414 1018168 361127 93796 113422 24500 16857 465480 732593 70700788 24680481 47577592 46020307 25010773 20421595 532023 1863156 454500 4000 77659768 70205471 2899651 2008030 2568765 2544161 2416667 5116667 3000461 0 10885544 9668858 X 52330560 48398157 4881954 2576156 9561710 9562300 66774224 60536613 77659768 70205471 -1825268 -4412343 0 X 0 1 X 1 0 X 4983380 4876821 4962878 4756122 4440232 24019433 4983380 4876821 4962878 4756122 4440232 24019433 2471960 21547473 3428661 2557998 1185568 1348106 1170895 9691228 0 0 0 0 352368 980425 149234 182034 138254 1802315 35512976 138887811 0.60670 0.56780 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: INCOME FROM SPECIAL EVENTS - 2011 AMOUNT: $ 120,416. 2012 AMOUNT: $ 106,147. 2013 AMOUNT: $ 145,609. 2014 AMOUNT: $ 177,973. 2015 AMOUNT: $ 131,844. ADVERTISING - 2011 AMOUNT: $ 31,852. MISCELLANEOUS - 2011 AMOUNT: $ 197,175. GAMING REVENUE - 2011 AMOUNT: $ 2,925. 2012 AMOUNT: $ 4,425. 2013 AMOUNT: $ 3,625. 2014 AMOUNT: $ 4,061. 2015 AMOUNT: $ 6,410. GAIN ON INTEREST RATE SWAP TERMINATION - 2012 AMOUNT: $ 850,876. GROSS SALES OF INVENTORY - 2012 AMOUNT: $ 18,977. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 398321 X X 0 20121779 590 -1496042 925935 17700392 20489698 11698 470185 849802 20121779 17937623 8876 3339367 796168 20489698 15574526 105552 2835282 577737 17937623 16341577 298138 -312572 752617 15574526 0.33320 0.54020 0.12660 0 0 2104375 2104375 63482295 20564380 42917915 4644406 3731815 912591 469712 384286 85426 46020307 X 32097764 -4412343 2235 -644338 -5054446 37152210 85637 -217125 -131488 37020722 38335375 2235 217125 219360 38116015 85637 644338 729975 38845990 PART X, LINE 2: THE CENTER IS A TAX EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND THE CALIFORNIA TAX CODE. THE CENTER'S CURRENT ACCOUNTING POLICY IS TO EVALUATE UNCERTAIN TAX POSITIONS. ACCORDINGLY, A LOSS CONTINGENCY IS RECOGNIZED WHEN IT IS PROBABLE THAT A LIABILITY HAS BEEN INCURRED AS OF THE DATE OF THE FINANCIAL STATEMENTS AND THE AMOUNT OF THE LOSS CAN BE REASONABLY ESTIMATED. MANAGEMENT EVALUATED THE CENTER'S TAX POSITION AND CONCLUDED THAT THE CENTER HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIP RECLASSIFIED TO EXPENSES -644,338. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSIFIED TO REVENUE -217,125. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSIFIED TO REVENUE 217,125. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP RECLASSIFIED TO EXPENSES 644,338. SHOWCASE 498663 459172 39491 7084 4178 39712 51888 11727 STAR GALA 109213 16860 92353 33650 6470 21269 4174 6188 607876 476032 131844 40734 10648 60981 56062 17915 186340 -54496 SCHEDULE G, PART II, LINE 11, NET INCOME SUMMARY: NOTE THE NET INCOME SUMMARY SUBTRACTS DONOR CONTRIBUTIONS (LINE 2) ASSOCIATED WITH EACH FUNDRAISING EVENT AND ONLY INCLUDES REVENUE EARNED FROM THESE EVENTS (FOR EXAMPLE, AUCTION ITEMS). DIRECT EXPENSES MAY ONLY BE APPLIED TO GROSS INCOME (LINE 3) WHICH, FOR THE PURPOSES OF THIS SCHEDULE G, EXCLUDES DONOR CONTRIBUTIONS (LINE 2). THEREFORE, PLEASE LOOK TO THE GROSS RECEIPTS AMOUNTS AS PRESENTED (LINE 1) TO UNDERSTAND THE TOTAL REVENUE RAISED BY EACH EVENT. 1 SCHOLARSHIPS 478 644338 PART I, LINE 2: SCHOLARSHIPS ARE GRANTED FOR PARTICIPATION IN JCCSF SPONSORED PROGRAMS ONLY. ACCOUNTING MONITORS ALL SCHOLARSHIP ACTIVITY. PART III, COLUMN (B): NUMBER REPRESENTS THE TOTAL NUMBER OF SCHOLARSHIPS GIVEN. X X X X 0 0 0 0 0 0 0 0 0 MARCI GLAZER CHIEF EXECUTIVE OFFICER 335264 0 0 0 450 0 15855 0 0 0 351569 0 0 0 ADRIAN BREITFELD CHIEF FINANCIAL OFFICER 226445 0 0 0 300 0 11385 0 6925 0 245055 0 0 0 CRAIG A SALGADO CHIEF OPERATING OFFICER 184315 0 0 0 450 0 12078 0 7397 0 204240 0 0 0 LLOYD SACKS VICE PRESIDENT OF DEVELOPMENT 205964 0 0 0 306 0 11833 0 9805 0 227908 0 0 0 RACHEL BRODIE CHIEF JEWISH OFFICER 180174 0 0 0 467 0 9009 0 7397 0 197047 0 0 0 BETHANNE DOYLE CHIEF EXPERIENCE OFFICER 173538 0 0 0 8775 0 9682 0 10697 0 202692 0 0 0 CHRIS B SUNDBLAD DIRECTOR OF BUILDING OPS & SECURITY 163300 0 0 0 690 0 20600 0 10697 0 195287 0 0 0 NATHANIEL BERGSON-MICHELSON DIRECTOR OF BUSINESS INTELLIGENCE 149243 0 0 0 285 0 8842 0 617 0 158987 0 0 0 X 10 78458 FAIR MARKET VALUE X AUCTION PRIZES 75 45406 FAIR MARKET VALUE 0 0 1 1 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS REFLECTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. SCHEDULE M, PART I, LINE 25: JCCSF RECEIVED NONCASH DONATIONS FROM MORE THAN 100 DONORS FOR FUNDRAISING EVENTS AS AUCTION PRIZES. THESE ITEMS INCLUDED SPORTS TICKETS, GIFT CERTIFICATES, WINE, ETC. PART I, LINE 32B: THE JCCSF UTILIZES A THIRD PARTY TO MANAGE ALL VEHICLE DONATIONS. CHARITABLE ADULT RIDES & SERVICES, INC. HANDLES ACCEPTING, PROCESSING, AND SELLING ALL DONATED VEHICLES. JCCSF RECEIVES 70% OF THE NET SALE AMOUNT. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE AMENDED TO REFLECT THE CHANGE OF DIRECTORS TO 19 FROM 21. ALSO, MEMBERS OF THE EXECUTIVE COMMITTEE, INCLUDING MEMBERS-AT-LARGE, WERE CONFERRED OFFICERS RIGHTS AND STANDING. FORM 990, PART VI, SECTION B, LINE 11 THE TAXPAYER'S ACCOUNTING FIRM FORWARDED THE FORM 990 TO THE CFO AND CONTROLLER WHO REVIEWED THE RETURN IN DETAIL. THEREAFTER, THE RETURN WAS PROVIDED TO BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING THE FORM 990; ANY QUESTIONS WERE DIRECTED TO THE CFO OR CONTROLLER. THE CFO AND CONTROLLER OR THE ACCOUNTING FIRM ADDRESSED QUESTIONS FROM THE BOARD. A PHONE CONFERENCE WAS HELD WITH BOARD MEMBERS AND THE ACCOUNTING FIRM TO DISCUSS ANY POTENTIAL ISSUES. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS REVIEWED WITH ALL NEW HIRES DURING ORIENTATION. THE JCCSF IS COMMITTED TO MAINTAINING THE HIGHEST STANDARDS OF CONDUCT AND PROMPTLY INVESTIGATES AND RESPONDS TO ANY FRAUDULENT OR MISUSE OF JCCSF RESOURCES AND PROPERTY, AND ANY INAPPROPRIATE CONDUCT. THE JCCSF CONTINUOUSLY ENFORCES THE POLICY AND REINFORCES THE COMMITMENT TO STANDARDS OF CONDUCT BY TAKING TIMELY AND APPROPRIATE CORRECTIVE ACTION. ANY POTENTIAL CONFLICTS ARE REVIEWED BY THE JCCSF BOARD PRESIDENT. IF A POTENTIAL CONFLICT EXISTS, THE BOARD, MINUS THE INTERESTED PERSON, MAKES A DETERMINATION WHETHER AN ACTUAL CONFLICT OF INTEREST EXISTS. IF AN ACTUAL CONFLICT EXISTS, THE INTERESTED PERSON WILL BE ASKED TO EITHER LEAVE THE ROOM OR REFRAIN FROM PARTICIPATION DURING ANY PART OF RELATED DISCUSSIONS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE DETERMINES AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR AND CFO THROUGH THE USE OF COMPARABILITY DATA. ALL DELIBERATIONS AND DECISIONS ARE DOCUMENTED AND MAINTAINED BY THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE JCCSF HAS AUDITED FINANCIALS ON THE WEBSITE AND IN OUR ANNUAL REPORT. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE FURNISHED FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D) AS REQUESTED. FORM 990, PART VIII, LINE 2A: PROGRAM REVENUE COMPRISES OF THE FOLLOWING: PROGRAM REVENUE $14,690,785 FITNESS CENTER PROGRAM REVENUE $12,607,592 TOTAL TO FORM 990, PART VIII, LINE 2A $27,298,377 FORM 990, PART IX, LINE 24B: THE CENTER PARTICIPATED IN THE JEWISH COMMUNITY FEDERATION'S (THE "JCF") MULTIPLE EMPLOYER PENSION PLAN. THE PLAN PROVIDED DEFINED BENEFITS TO ALL ELIGIBLE EMPLOYEES. THE JCF, TOGETHER WITH ALL AFFILIATED AGENCIES DECIDED TO TERMINATE THE PLAN. THE PLAN WAS FROZEN EFFECTIVE DECEMBER 31, 2007. ON DECEMBER 17, 2014, THE CENTER'S BOARD PASSED A RESOLUTION TO TERMINATE ITS PARTICIPATION IN THE PLAN AND AS A RESULT AGREED TO PAY THE TERMINATION PAYMENT TO SETTLE THE OBLIGATION IN FULL. THIS OBLIGATION OF $3,053,906 WAS PAID IN FULL AS OF DECEMBER 21, 2015.