2017-05-10T10:30:55-05:00 2016-06-30 941254756 HOOD & STRONG LLP 275 BATTERY ST STE 900 SAN FRANCISCO CA 94111 990 2015-07-01 770185734 OSHMAN FAMILY JEWISH COMMUNITY CENTER OSHM 6502238600 3921 FABIAN WAY PALO ALTO CA 94303 MARK HOLTZMAN CFO 6502238600 2017-05-09 1 MAGA E KISRIEV P01008919 4157810793 2015 2021-01-29 14:40:06Z ZACHARY BODNER 3921 FABIAN WAY PALO ALTO CA 94303 33389262 0 X WWW.PALOALTOJCC.ORG X 1960 CA THE OSHMAN FAMILY JCC UNITES JEWISH INSTITUTIONS AND WORKS FOR THE BETTERMENT OF THE COMMUNITY. 22 21 317 150 0 0 7930371 12984374 17182504 19100922 116017 76766 415922 559142 25644814 32721204 225709 156302 0 0 9259913 11541348 0 0 1349716 14888318 16371594 24373940 28069244 1270874 4651960 126424954 130377105 45700451 45029704 80724503 85347401 X THE OSHMAN FAMILY JEWISH COMMUNITY CENTER IS A 21ST CENTURY JEWISH NEIGHBORHOOD THAT STRENGTHENS AND INTEGRATES OUR JEWISH COMMUNITY AS WE ENRICH LIVES, BUILD COMMUNITY, AND INSPIRE JEWISH JOURNEYS. 0 0 8684097 0 9792634 FITNESS AND SPORTS PROGRAMS:THE OFJCC STRIVES TO ENHANCE FITNESS AND HEALTH FOR ALL BACKGROUNDS AND LEVELS IN OUR STATE OF THE ART FACILITIES. THE FITNESS AND SPORTS PROGRAMS PROMOTE ACTIVE AND HEALTHY LIFESTYLES BY ENCOURAGING PHYSICAL ACTIVITY AND FOSTERING RELATIONSHIPS THROUGH SPORTS LEAGUES, SWIMMING PROGRAMS AND EXERCISE CLASSES FOR ALL AGES. CENTER MEMBERS MAY CHOOSE TO PARTICIPATE IN A PILATES CLASS, BRUSH UP ON THEIR STROKE WITH AN AQUATICS EXPERT OR DE-STRESS WITH MEDITATION, YOGA OR MASSAGE. THE ON-SITE NUTRITIONIST, PHYSICAL THERAPIST AND PERSONAL TRAINERS PROVIDE LONG-TERM TOOLS THAT ALLOW INDIVIDUALS TO IMPROVE THEIR QUALITY OF LIFE. OVER 4,000 FAMILIES BELONG TO THE SPORTS AND WELLNESS CENTER. 5676615 136797 5668982 EARLY CHILDHOOD EDUCATION PROGRAMS:THE EARLY CHILDHOOD DEPARTMENT AND PROGRAMS SERVES APPROXIMATELY 275 CHILDREN FROM THE AGES OF TWO YEARS TO FIVE YEARS. CLASSES ARE LED BY EARLY CHILDHOOD PROFESSIONALS WHO HELP PROVIDE OPPORTUNITIES FOR EACH CHILD TO WORK ON MASTERY OF THE PHYSICAL, INTELLECTUAL, SOCIAL AND EMOTIONAL TASKS THAT ARE APPROPRIATE TO HIS OR HER INDIVIDUAL LEVEL OF DEVELOPMENT. TOTS PROGRAMS ARE AVAILABLE FOR TODDLERS. PROGRAMS ALSO INCLUDE PARENT EDUCATION, AFTER SCHOOL ENRICHMENT PROGRAMS, EXTENDED DAY PROGRAMS FOR CHILDREN OF WORKING PARENTS AND FAMILY PROGRAMMING AT HOLIDAY TIMES. 1555349 19505 1139854 SUMMER CAMP PROGRAMS:WEEKLY SUMMER CAMP SESSIONS FOR YOUTH. SOME ARE TARGETED SPECIAL FOCUS CAMP SESSIONS. APPROXIMATELY 900 CHILDREN ATTEND EACH SUMMER. 5739445 0 2499452 OTHER PROGRAMS INCLUDE CLUB J (AFTER SCHOOL PROGRAM), CULTURAL ARTS EVENTS, ISRAELI PROGRAMS, RENTAL REVENUES, AND CAFE SALES. 5739445 0 2499452 21655506 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 106 0 1 317 1 0 0 0 0 0 1 1 0 0 0 0 X 22 21 1 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 1 0 CA X MARK HOLTZMAN 6502238600 3921 FABIAN WAY PALO ALTO CA 94303 SUSAN STEINER SAAL PRESIDENT 1.00 X X 0 0 0 LAUREN BERMAN FIRST VICE PRESIDENT 1.00 X X 0 0 0 ORLI RINAT VICE PRESIDENT 1.00 X X 0 0 0 NICOLE RUBIN TREASURER 1.00 X X 0 0 0 CRAIG SEIDEL SECRETARY 1.00 X X 0 0 0 SHARON LESLIE IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 LAWRENCE SEEFF AT-LARGE MEMBER 1.00 X 0 0 0 CAROL SAAL HONORARY LIFETIME MEMBER 1.00 X 0 0 0 SHARON ASHKENAZI BOARD MEMBER 1.00 X 0 0 0 MICHELE BOAL BOARD MEMBER 1.00 X 0 0 0 JAY HIRSH BOARD MEMBER (THRU 6/30/16) 1.00 X 0 0 0 SHERYL KLEIN BOARD MEMBER (THRU 6/30/16) 1.00 X 0 0 0 YASMIN LUKATZ BOARD MEMBER 1.00 X 0 0 0 LEV MASS BOARD MEMBER 1.00 X 0 0 0 ADAM NASH BOARD MEMBER 1.00 X 0 0 0 BARBARA OSHMAN BOARD MEMBER 1.00 X 0 0 0 ALIZA PELEG BOARD MEMBER 1.00 X 0 0 0 RIC RUDMAN BOARD MEMBER 1.00 X 0 0 0 LOREN SAXE BOARD MEMBER 1.00 X 0 0 0 RICHARD SEILER BOARD MEMBER 1.00 X 0 0 0 SARA SMIRIN BOARD MEMBER 1.00 X 0 0 0 GREG WALDORF BOARD MEMBER 1.00 X 0 0 0 HILARY WEISFELD BOARD MEMBER 1.00 X 0 0 0 TED ZAGAT BOARD MEMBER 1.00 X 0 0 0 ZACHARY BODNER CEO 40.00 X 346546 0 25921 SALLY FLINCHBAUGH COO 40.00 X 202875 0 13153 MARK HOLTZMAN CFO 40.00 X 195843 0 8275 SALLY PORUSH CHIEF PEOPLE OFFICER 40.00 X 178759 0 7763 MIRIAM SELLS CHIEF MARKETING OFFICER 40.00 X 172642 0 20501 SETH LESLIE CDO 40.00 X 148379 0 11518 SIBEL MECIT CONTROLLER (THRU 4/28/16) 40.00 X 137198 0 11645 ELIZABETH JAROSLOW ECE DIRECTOR (THRU 6/8/16) 40.00 X 134285 0 6429 YEVGENY VINOKUR IT DIRECTOR 40.00 X 122886 0 10754 RONIT WIDMANN-LEVY ARTS & CULTURE DIRECTOR 40.00 X 103317 0 5500 1742730 0 121459 10 0 1 0 MEDIFIT PO BOX 460 MADISON NJ 07940 FITNESS CENTER MGMT 4177028 CROTHALL HEALTHCARE 13028 COLLECTION CENTER DRIVE CHICAGO IL 60693 MAINTENANCE, FACILITIES MANAGEMENT 1380845 SCIENTIFIC ART STUDIO INC 500 B STREET RICHMOND CA 94801 CONSTRUCTION 955860 HIGHCOM SECURITY 1900 WEBSTER STREET B OAKLAND CA 94612 SECURITY SERVICES 532045 DOUGLAS PARKING LLC 1721 WEBSTER STREET OAKLAND CA 94612 VALET PARKING 342011 6 442035 12542339 12984374 MEMBERSHIP DUES (FITNESS) 624110 7081029 7081029 EARLY CHILDHOOD EDUCATION 624110 5668982 5668982 SPORTS & WELLNESS 624110 2711605 2711605 CLUB J AFTER SCHOOL 624110 1266115 1266115 SUMMER CAMP REVENUE 624110 1139854 1139854 1233337 1233337 19100922 76766 76766 1069169 458544 610625 610625 610625 158031 442035 209514 -51483 -51483 32721204 19100922 0 635908 X 156302 156302 1877459 448946 1256913 171600 7705807 6453137 977442 275228 167655 135965 20793 10897 1069332 891809 18277 159246 721095 602121 74631 44343 555917 528818 18327 8772 85225 85225 75050 75050 5431044 5029470 162046 239528 419541 289016 119024 11501 249379 175480 56349 17550 168196 118503 36171 13522 1745003 1426853 237864 80286 65033 51441 2881 10711 7416 5399 1850 167 1093193 1093193 3111392 2236044 653391 221957 149250 107552 31125 10573 PROGRAM ACTIVITIES 787243 760586 26657 PROGRAM FOOD EXPENSE 597265 590548 6717 PERFORMERS & INSTRUCTOR 545575 544515 1060 PROGRAM SUPPLIES 424034 410570 13464 861838 692431 143470 25937 28069244 21655506 5064022 1349716 2522989 3704639 2867450 3534307 5157738 11978356 678905 514702 320988 269322 131942120 23604889 109647323 108337231 4410150 1990257 40722 40722 778689 7569 126424954 130377105 1233039 1948560 1694765 1603153 42772647 41477991 45700451 45029704 X 63473990 61174343 16635363 23557908 615150 615150 80724503 85347401 126424954 130377105 4651960 -29062 0 X 0 1 X 1 0 X 5263592 2619538 4696945 7930371 12984374 33494820 12313155 14565280 16152068 17182504 19100922 79313929 17576747 17184818 20849013 25112875 32085296 112808749 305920 942896 388085 1156943 1023220 3817064 0 305920 942896 388085 1156943 1023220 3817064 108991685 1859180 1230239 882560 1159227 1145935 6277141 1859180 1230239 882560 1159227 1145935 6277141 802011 541854 181897 122102 158031 1805895 20237938 18956911 21913470 26394204 33389262 120891785 0.90160 0.87330 0.05190 0.08020 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2011 AMOUNT: $ 716,796. 2012 AMOUNT: $ 430,633. 2013 AMOUNT: $ 116,831. FUNDRAISING EVENTS - 2011 AMOUNT: $ 76,356. 2012 AMOUNT: $ 111,221. 2013 AMOUNT: $ 65,066. 2014 AMOUNT: $ 122,102. 2015 AMOUNT: $ 158,031. GAMING ACTIVITIES - 2011 AMOUNT: $ 8,859. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 615150 615150 615150 615150 630000 -14850 615150 557500 72500 630000 1958338 253500 1654338 557500 0.00000 1.00000 0.00000 0 0 23113785 23113785 104021932 21176100 82845832 71445 19536 51909 1221758 881359 340399 3513200 1527894 1985306 108337231 X 33203898 -29062 -156302 -185364 33389262 -668058 -668058 32721204 28581000 668058 668058 27912942 156302 156302 28069244 PART V, LINE 4: THE JCC HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT WILL ULTIMATELY PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS. PART X, LINE 2: THE OFJCC HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE. IN ADDITION, THE OFJCC HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE OFJCC COULD BE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, IF ANY, GENERATED BY ITS BUSINESS OPERATIONS NOT RELATED TO ITS EXEMPT STATUS. MANAGEMENT EVALUATED THE OFJCC'S TAX POSITIONS AND CONCLUDED THAT THE OFJCC HAD MAINTAINED ITS TAX EXEMPT STATUS AND HAD NOT TAKEN UNCERTAIN TAX PROVISIONS 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 EXPENSES RECLASSIFIED TO EXPENSES -156,302. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSIFIED TO REVENUE -458,544. FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE -209,514. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES RECLASSIFIED TO REVENUE 458,544. FUNDRAISING EXPENSES RECLASSIFIED TO REVENUE 209,514. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP EXPENSES RECLASSIFIED TO EXPENSES 156,302. ANNUAL GALA 552585 413035 139550 43179 51320 86480 1701 ARTS BRAVURA 47481 29000 18481 11445 15000 389 600066 442035 158031 43179 62765 101480 2090 209514 -51483 1 PRESCHOOL AND CAMP SCHOLARSHIPS 44 156302 PART I, LINE 2: THROUGH THE DONATIONS OF SOME OF OUR GENEROUS SUPPORTERS, OFJCC HAS BEEN ABLE TO ESTABLISH A FUND-A-NEED PROGRAM. SCHOLARSHIPS ARE AWARDED FOR OUR AWARD WINNING PRESCHOOL AND OUR SUMMER DAY CAMP. SCHOLARSHIPS ARE BASED ON NEED ONLY AND ARE AWARDED BY OUR FINANCIAL AID COMMITTEE UPON REVIEW OF MATERIALS SUBMITTED, I.E. APPLICATIONS, TAX RETURNS, W-2S, ETC. THE MAXIMUM SCHOLARSHIP IS 50% OF FEES OR TUITION. FOR SINGLE PARENT HOUSEHOLDS OR IN CASES WHERE BOTH PARENTS ARE EMPLOYED, BUT THE FAMILY STILL QUALIFIES FOR FINANCIAL AID, SCHOLARSHIPS ARE ALSO AWARDED FOR OUR AFTER-CARE PROGRAMS. IF ONE PARENT IS NOT WORKING, WE GENERALLY DO NOT OFFER ASSISTANCE FOR AFTER-CARE. X X X 0 0 0 0 0 0 0 0 0 ZACHARY BODNER CEO 311546 0 35000 0 0 0 16000 0 9921 0 372467 0 0 0 SALLY FLINCHBAUGH COO 202875 0 0 0 0 0 6086 0 7067 0 216028 0 0 0 MARK HOLTZMAN CFO 195843 0 0 0 0 0 5875 0 2400 0 204118 0 0 0 SALLY PORUSH CHIEF PEOPLE OFFICER 178759 0 0 0 0 0 5363 0 2400 0 186522 0 0 0 MIRIAM SELLS CHIEF MARKETING OFFICER 172642 0 0 0 0 0 6906 0 13595 0 193143 0 0 0 SETH LESLIE CDO 148379 0 0 0 0 0 4451 0 7067 0 159897 0 0 0 A CALIFORNIA ENTERPRISE DEVELOPMENT AUTHORITY 352273601 2013-03-13 45655000 REFINANCE 2007 BONDS 0 0 0 A 2882353 45655000 30231 2013 1 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 0 0 0 0 0 1 A 1 FORM 990, PART VI, SECTION A, LINE 2 SHARON LESLIE AND SETH LESLIE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 8B CERTAIN COMMITTEES TOOK MINUTES AND DOCUMENTED ACTIONS. FORM 990, PART VI, SECTION B, LINE 11 THE OFJCC ACCOUNTING FIRM FORWARDED THE FORM 990 TO THE CFO PRIOR TO FILING. THE CFO IN TURN POSTED THE DOCUMENT TO THE BOARD'S SECURE WEB PORTAL FOR BOARD MEMBERS. BOARD MEMBERS WERE ENCOURAGED TO REVIEW THE FORM 990 PRIOR TO ITS FILING, AND FORWARD ANY QUESTIONS THEY MAY HAVE TO THE CFO. THE CFO REFERRED THE QUESTIONS BACK TO THE ACCOUNTING FIRM WHEN NEEDED. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, ARE COVERED UNDER THE CONFLICT OF INTEREST (COI) POLICY. CONFLICT OF INTEREST IS MONITORED AND REVIEWED REGULARLY AT THE BOARD LEVEL. THE SENIOR MANAGEMENT TEAM CONSTANTLY LOOKS FOR CONFLICTS AND RAISES TO THE BOARD. IN CASE OF ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST OCCURS, THE INTERESTED PERSON SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS AND THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION SHALL BE TAKEN. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF CEO IS DETERMINED USING COMPARABILITY DATA AND BOARD MEMBERS VOTE ON THE COMPENSATION PACKAGE. HR PERFORMS SALARY SURVEYS FOR OTHER SENIOR MANAGEMENT POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF TIME SET FORTH IN SEC. 6104(D). FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 501,968. MANAGEMENT AND GENERAL EXPENSES 138,857. FUNDRAISING EXPENSES 46,428. TOTAL EXPENSES 687,253. OUTSIDE LABOR: PROGRAM SERVICE EXPENSES 4,527,502. MANAGEMENT AND GENERAL EXPENSES 23,189. FUNDRAISING EXPENSES 193,100. TOTAL EXPENSES 4,743,791. ICON LLC 3921 FABIAN WAY PALO ALTO CA 94303 475623076 TECHNOLOGY & INNOVATION CA 261511 233625 OSHMAN FAMILY JEWISH COMMUNITY CENTER