2017-03-10T12:20:56-06:00 2016-06-30 420714325 RSM US LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 606063392 990 2015-07-01 362167757 Jewish Child and Family Services JEWI 3123574800 216 West Jackson Boulevard No 800 Chicago IL 60606 Vince Everson Chief Financial Officer 3123574800 2017-02-16 1 Marek Rozowicz P01616027 3126343400 2015 2021-01-29 14:40:06Z See Attached Howard Sitron 216 West Jackson Boulevard No 800 Chicago IL 60606 31588932 0 X www.jcfs.org X 1893 IL Jewish Child and Family Services (JCFS) provides vital, individualized, results-driven, therapeutic and supportive services for thousands of children, adults and families of all backgrounds each year, facing challenges with life transitions, mental health, developmental/intellectual disability and basic human need. 41 41 521 621 0 0 14150201 13319699 14722006 16265693 397701 118521 1177214 675038 30447122 30378951 1974454 1315169 0 0 21357477 21685496 0 0 793496 7375186 7660590 30707117 30661255 -259995 -282304 28449068 34216131 5197791 5552729 23251277 28663402 X Jewish Child and Family Services (JCFS) provides vital, individualized, results-driven, therapeutic and supportive services for thousands of children, adults and families of all backgrounds each year, facing challenges with life transitions, mental health, developmental/intellectual disability and basic human need. 0 0 10725024 292309 3012154 Counseling and Support - Jewish Child & Family Services offers short- and long-term therapy and case management services for adults, children, couples and families, provided by masters and doctorate level clinicians at eight metropolitan Chicago locations. Relying on compassion as a key ingredient in the therapeutic process, the JCFS counseling staff promotes personal growth for its clients in response to a variety of situations, including: anxiety, depression, illness and loss, mental health, family conflict, life transitions and more. 5875130 5015 4653507 Special Education - The Therapeutic Day School is designed to meet the needs of students with behavioral and emotional disorders and provides an atmosphere that helps to alleviate these behaviors. Many students, who have adjusted poorly within a traditional academic setting and the community at large, feel grateful to finally be understood by their teachers. At JCFS' Therapeutic Day School we create opportunities for success with: State-aligned curriculum plus meaningful collaboration between school personnel, parents and mental health professionals for a comprehensive and individualized education; Support for Transitions at Every Stage, whether the next step is elementary, junior high, high school, college or establishing oneself in the community as a young adult; Low Student to Teacher Ratio, with no more than eight children per class; State-of-the-Art Facility, with computers in every classroom, a gymnasium and more. JCFS also offers a Yeshiva Program that serves Jewish children with emotional disorders who are interested in participating in Jewish studies. The JCFS Therapeutic Day School serves over 120 students annually in grades K-12 and is accredited and licensed by the North Central Association, Commission on Accreditation and School Improvement (NCA CASI) and the Illinois State Board of Education. In addition to working with the Chicago Public Schools, the school works in conjunction with suburban school districts from the North Shore, Lake County and the Western suburbs. 5959695 100644 4964803 Child Welfare: Residential and Group Homes - JCFS has a long standing relationship with DCFS to support their needs to care for youth who have been abused and neglected and have emotional issues as a result of that trauma. The residential staff, at our five homes, provides the stability and case management support necessary for young adults who are ready to help themselves stabilize their lives. Our homes treat children and adolescents with a wide range of clinical disorders, including mood disorders, ADHD, oppositional behaviors and developmental disorders. Each home has a master's level clinician who provides individual, group and family therapy when appropriate. We also assume an advocacy role within the larger systems, which affect the children and their families. We strive to provide multidisciplinary care, as each resident's medical, educational, psychiatric and recreational needs are assessed and met through a combination of community and JCFS resources. 2928075 917127 3025962 Foster Care 1187115 74 609267 Therapeutic Pediatric Services 4115190 917201 3635229 26675039 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 189 0 1 521 1 0 0 0 0 0 1 1 0 0 0 1 0 X 41 41 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X Vince Everson CFO 3126732714 216 West Jackson Boulevard Suite Chicago IL 60606 Daniel Wander Chairman 5.00 X X 0 0 0 H Debra Levin Immediate Past Chairman 2.00 X X 0 0 0 Susan Schulman Vice Chair 2.00 0.00 X X 0 0 0 Benn Feltheimer Vice Chair 2.00 0.00 X X 0 0 0 Milton Zimmerman Vice Chair 2.00 0.00 X X 0 0 0 Martha Glass Vice Chair 2.00 0.00 X X 0 0 0 Neil Posner Vice Chair 2.00 0.00 X X 0 0 0 Linda Kellough Secretary 2.00 0.00 X X 0 0 0 Alan Alport Treasurer 2.00 0.00 X X 0 0 0 Toby Bernstein At Large Executive Committee member 2.00 0.00 X X 0 0 0 Lisa Lavin At Large Executive Committee member 2.00 0.00 X X 0 0 0 Karen L Levine At Large Executive Committee member 2.00 0.00 X X 0 0 0 Abby Strauss Board Member 1.00 0.00 X 0 0 0 Andrew M Glick Board Member 1.00 0.00 X 0 0 0 Andrew Poticha Board Member 1.00 0.00 X 0 0 0 Barbara Gaffen Board Member 1.00 0.00 X 0 0 0 Benjamin Riback Board Member 1.00 0.00 X 0 0 0 Cheri Grossman Board Member 1.00 0.00 X 0 0 0 David Strulowitz Board Member 1.00 0.00 X 0 0 0 Denise Hoeflich Board Member 1.00 0.00 X 0 0 0 Harry Huzenis Board Member 1.00 0.00 X 0 0 0 Howard S Suskin Board Member 1.00 0.00 X 0 0 0 Jane Best Board Member 1.00 0.00 X 0 0 0 Jane Strauss Board Member 1.00 0.00 X 0 0 0 Jennifer Lucas Board Member 1.00 0.00 X 0 0 0 Jerrold Marks Board Member (Term Ended 9/1/15) 1.00 0.00 X 0 0 0 John Daniels Board Member 1.00 0.00 X 0 0 0 Laurie Price Board Member 1.00 0.00 X 0 0 0 Marci Friedman Board Member 1.00 0.00 X 0 0 0 Mark S Levy Board Member 1.00 0.00 X 0 0 0 Melissa Pryor Board Member 1.00 0.00 X 0 0 0 Mickey G Lefton Board Member 1.00 0.00 X 0 0 0 Mitchell Kaufman Board Member 1.00 0.00 X 0 0 0 Patricia N Gillman Board Member 1.00 0.00 X 0 0 0 Rabbi Elisha M Prero Board Member 1.00 0.00 X 0 0 0 Robert Ferencz Board Member 1.00 0.00 X 0 0 0 Sharona Palmer Board Member 1.00 0.00 X 0 0 0 Stanley Friedall MD Board Member 1.00 0.00 X 0 0 0 Stephen Ballis Board Member 1.00 0.00 X 0 0 0 Susan Duman Board Member 1.00 0.00 X 0 0 0 Thomas Giller Board Member 1.00 0.00 X 0 0 0 Thomas Korman Board Member (Term Ended 9/1/15) 1.00 0.00 X 0 0 0 Victoria Stender Board Member 1.00 0.00 X 0 0 0 Howard Sitron President/CEO 30.00 10.00 X 253916 0 49008 Vince Everson Vice President/CFO 30.00 10.00 X 142540 0 14823 Margaret Vimont Executive VP & COO 40.00 X 143875 0 47116 Shirley Maeir VP & Chief HRO 40.00 X 139631 0 11807 Stacy Shor VP & Chief Development Off 40.00 X 116304 0 24275 Toni Myckowiak Controller 40.00 X 109143 0 39427 Sandra Spicher Principal 40.00 X 107016 0 16601 1012425 0 203057 9 0 1 0 RSM US LLP 1 S Wacker Dr Ste 800 Chicago IL 60606 Audit Services 107299 1 296384 13023315 121845 13319699 Residential Services 623990 4964803 4964803 Education Services 624100 4653507 4653507 Foster Care 624100 3025962 3025962 Counseling and Support 624100 3012154 3012154 Therapeutic Pediatric Services 624100 609267 609267 16265693 3673 3673 1248880 1134032 114848 114848 114848 25825 296384 65949 -40124 -40124 26100 10000 16100 16100 Management Services to JVS 900099 630000 630000 69062 69062 699062 30378951 16265693 0 793559 1315169 1315169 460287 460287 16526439 14750590 1315783 460066 679942 640817 19085 20040 2492410 2215278 207856 69276 1526418 1347141 137149 42128 71605 9920 61685 96113 96113 1073511 772939 292000 8572 140554 71507 2184 66863 1317175 1234762 49598 32815 673328 493715 166337 13276 3047332 2753018 241522 52792 433206 409922 17561 5723 180101 106524 54416 19161 271977 165142 104051 2784 Membership Dues 83827 70101 13726 271861 222381 49480 30661255 26675039 3192720 793496 122149 1014238 3176024 2989143 28738 20527 54001 84047 6130001 4783433 923043 1346568 23013643 27831657 1131470 929951 28449068 34216131 2494094 2328955 304072 653010 250000 0 2149625 2570764 5197791 5552729 X 12417337 17764752 2380198 2336527 8453742 8562123 23251277 28663402 28449068 34216131 X -282304 -413014 6107443 X 0 1 X 1 0 X 26833054 26011655 14617751 14150201 13319699 94932360 26833054 26011655 14617751 14150201 13319699 94932360 94932360 56362 79232 89889 134783 3673 363939 10033 98259 420353 1202122 699062 2429829 97726128 48575929 0.97140 0.98030 X Schedule A, Part II, Line 10, Explanation of Other Income: Miscellaneous - 2011 Amount: $ 10,033. 2012 Amount: $ 98,259. 2013 Amount: $ 420,353. 2014 Amount: $ 1,202,122. 2015 Amount: $ 699,062. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14395770 6152640 -443815 926617 19177978 15005495 190516 87061 887302 14395770 13408132 309397 2164442 876476 15005495 12675332 437774 1181883 886857 13408132 13341979 129727 42534 838908 12675332 0.50300 0.44650 0.05050 0 1 1 2071264 1444310 626954 4058737 3339123 719614 1346568 Endowment Foundation Assets 19111507 F JFMC Pooled Endowment Portfolio, LLC 8720150 F 27831657 Due to Jewish Federation of Metropolitan Chicago 1111740 Merger Loan Due to Jewish Federation of Metropolitan Chicago 1396524 Deferred Compensation Payable 62500 2570764 X Part V, Line 4: The endowment funds held by JCFS and by the JCFS Endowment Foundation were established to support the Agency's operations and its various programs. Part X, Line 2: The Agency, an Illinois nonprofit corporation, is exempt from income taxes under Section 501(c)(3) of the Internal Revenue code and applicable state law, except for taxes pertaining to unrelated business income, if any. The accounting standard on accounting for uncertainty in income taxes 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 guidance, the Agency may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Agency and various positions related to the potential sources of unrelated business taxable income (UBTI). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities during the periods covered by these financial statements. The Agency files form 990 in the U.S. federal jurisdiction and the State of Illinois, and is generally no longer subject to examination by the Internal Revenue Service for years before 2013. Bowling Event 221981 203031 18950 9563 23875 16604 Musical Concert 100228 93353 6875 2250 4115 9542 322209 296384 25825 11813 27990 26146 65949 -40124 26100 5000 5000 0 26100 5000 5000 10000 16100 IL 0 JCFS operates a raffle in connection with the annual fundraising event. Raffles are licensed by the municipality where the raffle was operated and the fundraising event held (Northbrook, IL). 0 1 0 1.00000 Toni Myckowiak 216 W Jackson Boulevard Suite 700 Chicago IL 60606 0 Stacey Shor 945 Plans fundraising events, solicits donors, and supervises other development staff. X 0 1 Foster Care Board, Clothing, Allowance, Other 139 904064 13063 FMV Clothing, Toys, School Supplies Counseling & Support Rent, Utilities, Medical, Other 281 142378 68064 FMV Clothing, Toys, School Supplies Residential Program Clothing, Allowance, Other 70 80414 20230 FMV Clothing, Toys, School Supplies Camp Scholarships 95 19906 Education Scholarships 18 59225 Refugee Assistance 7 7825 Part I, Line 2: Requests for client scholarships are presented by clinical staff to a committee that may include program directors, board members or community representatives for approval based on financial need, family circumstances and other relevant factors, as well as the donor's restrictions on funds used to pay the scholarships. Requests for client financial assistance are recommended by clinical staff to their clinical supervisor for approval based on financial need. X X X X 0 0 0 0 0 0 0 0 0 Howard Sitron President/CEO 251044 0 0 0 2872 0 38649 0 10359 0 302924 0 0 0 Vince Everson Vice President/CFO 142493 0 0 0 47 0 7506 0 7317 0 157363 0 0 0 Margaret Vimont Executive VP & COO 143583 0 0 0 292 0 29560 0 17556 0 190991 0 0 0 Shirley Maeir VP & Chief HRO 139359 0 0 0 272 0 11256 0 551 0 151438 0 0 0 Robert Bloom Former Executive Director Personal Income Taxes Owed Connected With Deferred Compensation Agreement X 71308 20527 0 1 1 20527 X 101357 Fair Market Value X 7 6301 Proceeds from Sale X 3 14187 Proceeds from Sale 0 0 0 1 Part I, Column (b): Denotes the number of items contributed. Part I, Line 32b: JCFS contracts with Charitable Auto Resources to administer and operate the vehicle donation program. Form 990, Part I, Item C DBA: Jewish Children's Bureau DBA: Jewish Family and Community Service Form 990, Part VI, Section A, line 2 Karen Levine and Melissa Pryor have a business relationship. H. Debra Levin and Howard Suskin have a business relationship. Cheri Grossman and Harry Huzenis have a business relationship. Form 990, Part VI, Section A, line 6 Per JCFS' by-laws, every person who is a member of the Jewish Federation of Metropolitan Chicago shall be a member of JCFS. There are no other members. Form 990, Part VI, Section A, line 7a A member of the JCFS has no voting rights except the right to vote for the election or removal of directors. Form 990, Part VI, Section A, line 7b JCFS is an affiliate of the Jewish Federation of Metropolitan Chicago. In accordance with their affiliation agreement, JCFS may not negotiate any merger or material transfer of assets without approval of the Jewish Federation, and in the event of any liquidation of JCFS, the net proceeds are to be distributed to the Jewish Federation. Form 990, Part VI, Section B, line 11 After the annual Form 990 is reviewed by the Chief Financial Officer and Controller it is then distributed to the Agency's Chief Executive Officer and the Agency's Audit Committee for their review and comments. The Audit Committee's review is done on behalf of the entire Board of Directors, pursuant to a motion that was passed by the Board delegating this responsibility to the Audit Committee. The return is then uploaded to a secure page of the organization's website which is accessible only by its Board members prior to its being filed with the IRS. Form 990, Part VI, Section B, line 12c Each year, officers, directors, and key employees complete a questionnaire to disclose any business transactions or relationships he or a family member may have had with the Agency or any of its officers, directors, or key employees. A subcommittee of the Executive Committee, appointed by the President of the Board, reviews the responses and when necessary refers any conflict of interest to the Executive Committee for appropriate recommendation. Form 990, Part VI, Section B, line 15 Pursuant to a motion approved by the Agency's Board of Directors, the Executive Committee of the Board is responsible for the annual review and approval of salaries for officers and key employees. The determination of the appropriate level of compensation includes a review of compensation levels for the equivalent positions at comparable organizations. In addition, the President of the Jewish Federation of Metropolitan Chicago reviews and approves the Agency's Chief Executive Officer's compensation each year. Form 990, Part VI, Section C, line 19 The Agency provides the public access to its annual audit report through a link on its web site (www.jcfs.org). Paper copies of the audit report are provided upon request for the same period of disclosure as set forth in IRC Section 6104(d). The Agency does not make available to the general public its governing documents or its conflict of interest policy. Form 990, Part XI, line 9: Change in Endowment Foundation Net Assets -379,379. Increase in Net Assets From Acquisition of Hebrew Immigrant Aid Society 6,486,822. Form 990, Part XI, Line 9 Changes in Net Assets, Detail In accordance with the terms of the Agreement and Plan of Merger between JCFS and the Hebrew Immigrant Aid Society of Chicago (HIAS), JCFS in effect acquired HIAS net assets, effective June 30, 2016 (the transaction). JCFS is the surviving corporation and HIAS ceased to exist. HIAS was an affiliated nonprofit social service agency whose mission was to guide Jewish immigrants and others through the immigration process to gain citizenship in the United States. The entities determined that they could better serve the community and realize greater efficiencies by coordinating their activities. Form 990, Part I, Line 6, Total Number of Volunteers: Volunteers provide a wide range of services at JCFS through both one-time and ongoing activities. One-time volunteer opportunities include holiday toy sorting, coat shopping, school supplies sorting, and helping at our annual benefit event. Committed, ongoing volunteers have a variety of roles including serving as mentors, tutors, and childcare helpers at the residential group homes and foster parent trainings. Jewish Child and Family Services Endowment Foundation 30 South Wells Suite 4049 Chicago IL 60606 364310911 Investing Endowment Funds of JCFS IL 501(c)(3) Line 11a, I N/A 0 North Shore Auxiliary of Jewish Child and Family Services 216 West Jackson Boulevard Suite 80 Chicago IL 60606 366110543 Raising Funds for JCFS Programs IL 501(c)(3) Line 11a, I N/A 0 Jewish Vocational Service & Employment Center 216 West Jackson Boulevard Suite 70 Chicago IL 60606 362167762 Improving Life Through Employment and Productivity IL 501(c)(3) Line 7 JCFS 1 Jewish Vocational Service Endowment Foundation 30 South Wells Suite 4049 Chicago IL 60606 364310811 Investing Endowment Funds of JVS IL 501(c)(3) Line 11a, I N/A 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 0 Jewish Vocational Service & Employment Center L 630000 Contracted Value Jewish Vocational Service & Employment Center Q 78079 Contracted Value