2017-03-31T08:46:43-05:00 2016-06-30 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2015-07-01 520607909 JEWISH COMMUNITY SERVICES INC JEWI 4104669200 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 JONATHAN DAVIDOV TREASURER 4104669200 2017-03-30 1 JULIA FLANNERY CPA P00928918 4102469300 2015 2021-01-29 14:40:06Z JOAN GRAYSON COHEN 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 16049645 0 X WWW.JCSBALTIMORE.ORG X 1942 MD JEWISH COMMUNITY SERVICES (JCS) IS A COMPREHENSIVE NON-PROFIT HUMAN SERVICE AGENCY WHICH PROVIDES A BROAD RANGE OF SERVICES THAT MEET THE DIVERSE, MULTI-DIMENSIONAL NEEDS OF INDIVIDUALS AND FAMILIES THROUGHOUT CENTRAL MARYLAND. SERVICES PROVIDED ADDRESS MENTAL HEALTH, SUPPORTS FOR INDIVIDUALS WITH SPECIAL NEEDS, ECONOMIC SUFFICIENCY AND COMMUNITY CONNECTION. 25 25 294 200 585 0 12901501 13680736 1928243 1879200 57600 41286 160177 243105 15047521 15844327 2111687 2541524 0 0 10145806 10498724 0 0 263321 2228927 2419765 14486420 15460013 561101 384314 9110352 9110424 1364774 1342227 7745578 7768197 X PLEASE REFER TO SCHEDULE O. 0 0 3862663 21231 208557 PLEASE REFER TO SCHEDULE O. SPECIAL NEEDS SERVICES 2971465 2497399 PLEASE REFER TO SCHEDULE O. FINANCIAL ASSISTANCE 2232490 1341541 PLEASE REFER TO SCHEDULE O. THERAPY AND MENTAL HEALTH SERVICES 1804709 11610 112273 COMMUNITY CONNECTIONS:ACCESS SERVICES: THESE PROGRAMS SERVE AS THE CRITICAL GATEWAY TO THE AGENCY. ACCESS SPECIALISTS AND INTAKE CLINICIANS PROVIDE THE INITIAL DOOR TO SERVICES AND ASSIST THE COMMUNITY WITH LINKAGE TO THE SPECIFIC PROGRAMS AND SERVICES THEY NEED. DURING FY 2016, STAFF ANSWERED ABOUT 4,000 REQUESTS FOR INFORMATION AND REFERRAL AND PROVIDED ABOUT 940 IN DEPTH INTAKES FOR JCS SERVICES. IN ADDITION TO PROVIDING ACCESS SERVICE ON-SITE, JCS IN ENGAGED IN AN INNOVATIVE PROGRAM WHEREBY STAFF LOCATED IN PHYSICIAN OFFICES CAN HELP VULNERABLE PATIENTS ACCESS NEEDED SOCIAL SERVICES. PREVENTION 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 9,000 IN-PERSON CONTACTS A YEAR AND ABOUT 2,000 FOLLOWERS PER MONTH OF SPECIALLY DESIGNED WEB-SITES.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 200 VOLUNTEERS PROVIDED OVER 8,000 HOURS OF VOLUNTEER SERVICES. VOLUNTEER HOURS ARE VALUED AT $170,000 TO JCS. CONSULTATION SERVICES AND SUPPORT GROUPS ARE ALSO PROVIDED TO MAINTAIN AND ENCOURAGE THE HEALTHY GROWTH AND DEVELOPMENT OF CHILDREN AND FAMILIES AND TO ADDRESS LIFE CYCLE ISSUES INCLUDING BEREAVEMENT. CARE MANAGEMENT: CARE MANAGERS (CERTIFIED NURSES AND SOCIAL WORKERS) SUPPORT INDIVIDUALS IN THEIR DESIRE TO LIVE IN THEIR OWN HOMES OR OTHER SETTINGS WITH AS MUCH INDEPENDENCE, SAFETY AND DIGNITY AS POSSIBLE TOWARD MAXIMIZING THE QUALITY OF LIFE. CONSULTATIONS, ASSESSMENTS AND/OR ONGOING CARE MANAGEMENT SERVICES WERE PROVIDED TO 50 INDIVIDUALS IN FY 2016. 1580892 11185 280663 SERVICE COORDINATIONSERVICE COORDINATION IS A LABOR INTENSIVE SERVICE PROVIDED TO ABOUT 2,000 HOUSEHOLDS ANNUALLY 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. 1359589 99 42421 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 825 INDIVIDUALS ANNUALLY. 4745190 22894 435357 13811808 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 1 278 0 1 294 1 0 0 0 0 0 0 0 0 0 0 X 25 25 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X JOAN ROTH CHIEF ADMINISTRATIVE OFFICER 4108437387 5750 PARK HEIGHTS AVE BALTIMORE MD 21215 RONALD ATTMAN PRESIDENT 10.00 X X 0 0 0 ALLISON J MAGAT FIRST VICE PRESIDENT 10.00 X X 0 0 0 JONATHAN N DAVIDOV VP/SECRETARY/TREASURER 5.00 X X 0 0 0 MICHAEL SAXON VP/ASST TREASURER 5.00 X X 0 0 0 JOEL T FINK VICE PRESIDENT 5.00 X X 0 0 0 ELIZABETH G JACOBS VICE PRESIDENT 5.00 X X 0 0 0 PATRICIA C ATTMAN MD DIRECTOR 2.00 X 0 0 0 JESSICA BRONFEIN DIRECTOR 2.00 X 0 0 0 DAVID L CARP DIRECTOR 2.00 X 0 0 0 MATTHEW L COHEN DIRECTOR 2.00 X 0 0 0 STEVEN CZINN MD DIRECTOR 2.00 X 0 0 0 DAVID E FINK ESQ DIRECTOR 2.00 X 0 0 0 HOWARD C GARTNER 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 JESSICA E HAY GREENBERG ESQ DIRECTOR 2.00 X 0 0 0 ORLEE ENGLER KAHN ESQ DIRECTOR 2.00 X 0 0 0 JUDY MORRISON DIRECTOR 2.00 X 0 0 0 ROB PAYMER DIRECTOR 2.00 X 0 0 0 MARK E PRESSMAN DIRECTOR 2.00 X 0 0 0 CALLA B SAMUELS ESQ DIRECTOR 2.00 X 0 0 0 LYNN B SASSIN ESQ DIRECTOR 2.00 X 0 0 0 BEN SHIFRIN DIRECTOR 2.00 X 0 0 0 ELAINE SNYDER DIRECTOR 2.00 X 0 0 0 HAREL TURKEL DIRECTOR 2.00 X 0 0 0 BARBARA GRADET EXECUTIVE DIRECTOR (THRU 6/30/16) 50.00 X 295930 0 29543 JOAN ROTH CHIEF ADMIN. OFFICER 40.00 X 154676 0 29621 KAREN NETTLER DIR. COMM. ENGAGEMENT 40.00 X 154291 0 28556 RUTH KLEIN DIR. MENTAL HEALTH 40.00 X 128426 0 5823 733323 0 93543 4 0 1 0 RTM ENTERPRISE INC 1403 POMEROY AVENUE ABINGDON MD 21009 BUILDING CONTRACTORS 114303 1 6443905 3768287 3468544 13680736 COUNSELING FEES 624100 1136003 1136003 CONSULTATION FEES 900099 384991 384991 HOUSING FEES 624200 160257 160257 PSYCHIATRY FEES 624100 113082 113082 GROUP FEES 900099 66128 66128 18739 18739 1879200 6068 585 5483 240536 205318 35218 35218 35218 OTHER 900099 153697 100214 53483 REIMBURSEMENTS 900099 88363 4996 83367 RELIEF REFUNDS 900099 1045 1045 243105 15844327 1985455 585 177551 2541524 2541524 645761 387456 64576 193729 7787172 7140996 628951 17225 254891 234389 20502 1224730 1104105 100117 20508 586170 524339 48144 13687 3082 207 2875 51500 5500 46000 65069 65069 603480 539128 63169 1183 30772 5908 24864 79751 14603 65148 334004 267203 60121 6680 688201 604704 75147 8350 127315 117276 10039 9194 8119 1075 68172 64031 4141 113408 31308 82100 PROGRAM EXPENSES 134313 134313 SUBSCRIPTIONS AND DUES 111504 86699 22846 1959 15460013 13811808 1384884 263321 2272 2272 1035633 512895 1100583 1708741 41399 33784 1393919 1010657 310498 383262 33533 36135 6311493 6143532 274941 289803 9110352 9110424 971965 819796 392809 522431 1364774 1342227 X 3439537 3514381 3961491 3880837 344550 372979 7745578 7768197 9110352 9110424 384314 -361695 0 X 0 1 X 1 0 X 11127398 11346702 12112933 12901501 13680736 61169270 11127398 11346702 12112933 12901501 13680736 61169270 61169270 20770 9879 25640 15750 6068 78107 222431 369245 321412 202298 243105 1358491 62605868 8838425 0.97710 0.97700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 65856 388092 401680 52268 0 6311493 397739 -390483 59053 116164 6143532 6111889 363508 -31390 53408 79106 6311493 4839000 809180 775271 311562 6111889 4020298 532162 522788 236248 4839000 331264 3848591 -85025 74532 4020298 0.50160 0.06070 0.43770 1 0 1393919 1010657 383262 383262 INVESTMENT IN JEWISH COMMUNITY INVESTMENT FUND 6143532 F 6143532 X 8973658 -361695 -361695 9335353 65069 6443905 6508974 15844327 15394944 0 15394944 65069 65069 15460013 PART IV, LINE 1B: THE ORGANIZATION IS INVOLVED IN THE MANAGEMENT OF THE ASSETS OF INDIVIDUALS. ASSETS BEING HELD BY THE ORGANIZATION ARE $52,268 AND $65,856 AT JUNE 30, 2016 AND 2015, RESPECTIVELY. PART V, LINE 4: THE ASSOCIATED JEWISH CHARITIES OF BALTIMORE, AN UNRELATED ENTITY, HOLDS THE ENDOWMENT FOR THE BENEFIT OF THE JCS. DRAWS FROM JCS'S ENDOWMENTS ARE USED TO SUPPORT THE PROGRAMMATIC AND ADMINISTRATIVE NEEDS OF THE AGENCY AND TO PROVIDE DIRECT ASSISTANCE TO CLIENTS. ENDOWMENTS MAY SUPPORT OPERATIONS FALLING WITHIN THE REGULAR POLICIES AND PROCESS OF THE AGENCY OR MAY SUPPORT CLIENTS IN MEETING EXTRA-ORDINARY NEEDS. SOME DESIGNATED FUNDS ALSO PROVIDE COLLEGE SCHOLARSHIPS WHICH ARE AWARDED ACCORDING TO AN OPEN, COMPETITIVE PROCESS. 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, 2013. PART XI, LINE 4B - OTHER ADJUSTMENTS: APPROPRIATIONS FROM THE ASSOCIATED 6,443,905. 1 SUBSIDIZED PERSONAL CARE 194 1709290 DISABILITIES PROGRAMS 29 21329 SUBSIDIZED TRANSPORTATION 25 19904 SCHOOL/CAMP SUBSIDIES 27 65547 EMERGENCY ASSISTANCE - HOLOCAUST SURVIVORS 48 40442 GENERAL CASH ASSISTANCE 262 579235 FOOD CERTIFICATES 242 94592 FMV FOOD CERTIFICATES & FOOD BAGS IMMIGRANT RESETTLEMENT 11 11185 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 EVERY THREE MONTHS BY THE WORKER 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 X X X 0 1 0 0 0 0 0 0 0 BARBARA GRADET EXECUTIVE DIRECTOR (THRU 6/30/16) 282103 0 8116 0 5711 0 25600 0 3943 0 325473 0 0 0 JOAN ROTH CHIEF ADMIN. OFFICER 150229 0 3000 0 1447 0 6388 0 23233 0 184297 0 0 0 KAREN NETTLER DIR. COMM. ENGAGEMENT 149856 0 3000 0 1435 0 6333 0 22223 0 182847 0 0 0 PART I, LINE 4B BARBARA GRADET PARTICIPATES IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. THE AMOUNT SET ASIDE FOR HER, BUT NOT VESTED IS INCLUDED IN SCHEDULE J, PART II, COLUMN C. $15,000 WAS CONTRIBUTED TO THE PLAN DURING THE YEAR. FORM 990, PART III. LINE 1 THROUGH THE PROGRAMS AND SERVICES OF JEWISH COMMUNITY SERVICES, FAMILIES AND INDIVIDUALS WILL BE SUPPORTED IN MEETING BASIC NEEDS FOR ECONOMIC SUFFICIENCY; IN LIVING INDEPENDENTLY, IN ACHIEVING MENTAL HEALTH AND COMPETENCE; AND IN FEELING SUPPORTED BY AND CONNECTED TO THE JEWISH COMMUNITY IN WAYS THAT ARE MEANINGFUL TO THEM. 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 50 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 35 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 540 HOUSEHOLDS DURING FY 2016. IN ADDITION, WITHIN ITS FINANCIAL ASSISTANCE PROGRAM, JCS SUBSIDIZES PERSONAL CARE SERVICES WHICH HELP ELDERLY, FRAIL INDIVIDUALS REMAIN IN THEIR HOMES. DURING FY 2016, 194 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 2016, THERAPY STAFF SAW APPROXIMATELY 2,000 CLIENTS. ABOUT 560 INDIVIDUALS WERE SEEN BY PSYCHIATRY STAFF AND 30 RECEIVED PSYCHIATRIC REHABILITATION SERVICES. FORM 990, PART VI, SECTION A, LINE 2 RONALD ATTMAN AND PARTICIA ATTMAN HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE EXECUTIVE DIRECTOR AND CHIEF ADMINISTRATIVE OFFICER WILL SIGN THE AGENCY'S TAX RETURNS 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 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.