2017-04-24T15:10:30-05:00 2016-06-30 221478099 COHNREZNICK LLP 1301 AVENUE OF THE AMERICAS NEW YORK NY 10019 990 2015-07-01 131624060 JEWISH CHILD CARE ASSOCIATION Of New York Inc JEWI 9178084800 858 East 29Th Street Brooklyn NY 11210 Ronald Richter ceo 9178084800 2017-04-21 1 THOMAS LANNING P00851654 2122970400 2015 2017-02-10 21:41:12Z JCCA Ronald Richter 858 East 29Th Street Brooklyn NY 11210 123361599 0 X jccany.org X 1823 NY THE ORGANIZATION IS A COMPREHENSIVE CHILD CARE AGENCY THAT OFFERS SERVICES RANGING FROM FAMILY DAY CARE AND PREVENTIVE PROGRAMS TO EXTENDED RESIDENTIAL CARE. 28 28 1942 778 0 0 21091015 18610084 71703775 70140115 5646225 6591168 9124 397842 98450139 95739209 101000 121330 0 0 64311387 64169818 0 0 1522746 33533274 33327443 97945661 97618591 504478 -1879382 85162215 79725711 30028173 33498245 55134042 46227466 X THE ORGANIZATION IS A COMPREHENSIVE CHILD CARE AGENCY THAT OFFERS SERVICES RANGING FROM FAMILY DAY CARE AND PREVENTIVE PROGRAMS TO EXTENDED RESIDENTIAL CARE AT NEARLY 200 YEARS OLD, JEWISH CHILD CARE ASSOCIATION (JCCA) IS ONE OF THE OLDEST AND LARGEST CHILD AND FAMILY CARING AGENCIES IN THE NATION, PROVIDING SERVICES TO OVER 16,000 CHILDREN AND FAMILY MEMBERS EACH YEAR THROUGHOUT THE GREATER NEW YORK CITY REGION, INCLUDING LONG ISLAND AND WESTCHESTER COUNTY. JCCA PROVIDES AN EXTENSIVE ARRAY OF CHILD WELFARE (FOSTER CARE, RESIDENTIAL TREATMENT, PREVENTIVE SERVICES), MENTAL HEALTH, ADOPTION, EDUCATION, AND YOUTH AND FAMILY SUPPORT SERVICES A FAMILY-CENTERED, STRENGTHS-BASED, DATA-INFORMED APPROACH HAS BEEN AT THE CORE OF THE AGENCY'S PRACTICE FOR MANY YEARS. JCCA'S MISSION IS BASED ON THE UNIVERSAL MANDATE WITHIN THE JEWISH TRADITION OFTIKKUN OLAM- THE RESPONSIBILITY OF EVERY PERSON TO WORK TO MAKE THE WORLD A BETTER PLACE, AND THE BELIEF THAT ALL CHILDREN DESERVE TO GROW UP HOPEFUL. 0 0 64009110 64189569 Child Welfare Services Foster Home Services - 806 children were served. 70% of these children were either reunited with their families or adopted.Campus Services- 255 youth were served. JCCA saw a 35% increase from FY 2015 in the number of children who were reunified with a parent or relative. 12293625 5388130 Mental Health and Preventive Services - 99% of the families served avoided foster care placement. 6600085 1036433 SERVICES IN THE JEWISH COMMUNITYPartners in Caring - 243 families were served and 996 individual counseling sessions were provided. Kesher Youth Center- 78 teenagers served and received emotional, vocational, and academic support. Fitness Teens Program- 100% of the 20 participants achieved their health goals. 948374 121330 16151 Education Brooklyn Democracy Academy - 226 at risk teenagers were provided with a safe and supportive academic environment in which to earn their high school diploma. 45 students received a high school diploma in 2016 and 71% of these graduates earned a Regents diploma. 948374 121330 16151 83851194 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 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 296 0 1 1942 1 0 0 0 0 0 1 1 0 0 0 0 X 28 28 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X ronald richter 9178084800 858 East 29Th Street Brooklyn NY 11210 Andrew Sommers Vice President/Treasurer 1.00 X X 0 0 0 Arthur Maslow Trustee 1.00 1.00 X 0 0 0 Barbara Mann Trustee 1.00 X 0 0 0 Barbara Salmanson President 1.00 1.00 X X 0 0 0 Bernard Buchholz Trustee 1.00 X 0 0 0 Daniel Ganitsky Trustee 1.00 X 0 0 0 Daun Paris outgoing Trustee 1.00 X 0 0 0 Dean Leavitt Trustee 1.00 X 0 0 0 Diane Abbey Trustee 1.00 X 0 0 0 Dovid Frankel Trustee 1.00 X 0 0 0 Ellen Forrest Trustee 1.00 X 0 0 0 Howard Blitman Trustee 1.00 1.00 X 0 0 0 Jay Bialsky Trustee 1.00 X 0 0 0 Joan Levin Trustee 1.00 X 0 0 0 Judith Messina Vice President/Secretary 1.00 X X 0 0 0 Leonard Elman Trustee 1.00 X 0 0 0 Louis Jaffe Trustee 1.00 X 0 0 0 Marina Rabinovich Trustee 1.00 X 0 0 0 Martin Rosenman Trustee 1.00 X 0 0 0 Matthew Russman Trustee 1.00 X 0 0 0 Michael Katz Trustee 1.00 X 0 0 0 Naomi Birnbach Trustee 1.00 X 0 0 0 Peter Hauspurg Chair 1.00 1.00 X X 0 0 0 Peter Low Trustee 1.00 X 0 0 0 Peter Takiff Trustee 1.00 X 0 0 0 Stanley Barshay Trustee 1.00 X 0 0 0 Stephanie Spiegel Trustee 1.00 X 0 0 0 Stephen Sokoloff Trustee 1.00 X 0 0 0 Susan Elman outgoing Trustee 1.00 X 0 0 0 William Mutterperl Trustee 1.00 X 0 0 0 Michael Spindler outgoing Chief Operating Officer 35.00 X 413656 0 129527 Ronald Richter chief executive officer 30.00 5.00 X 208976 0 21679 Steven Wolinsky Chief Financial Officer 30.00 5.00 X 246281 0 28101 Marika Mills Psychiatrist 35.00 X 160554 0 34562 Mark Edelman SVP Development 35.00 X 299991 0 44720 Richard Navon dir clinical services 35.00 X 158530 0 43088 Robert Cizma SVP FHD/CSS 35.00 X 149784 0 46747 Steven Mayo VP Human resources 35.00 X 174811 0 20464 Richard Altman former Chief executive Officer 35.00 X 491932 0 51910 2304515 0 420798 42 1 1 0 James M Abramson 375 fifth avenue 4th floor new york NY 10016 legal 324511 cohnreznick llp 1301 avenue of the americas new york NY 10019 audit and tax 285010 Proskauer Rose LLP eleven times square new york NY 10036 legal 136656 cambridge associates llc 125 high street boston MA 02110 investment 122363 4 880932 13878923 3850229 95352 18610084 Foster Home Services 624200 37846383 37846383 Medicaid 624200 29179937 29179937 Administrative Fees 624200 1618360 1618360 Other Fee for service 624200 1495435 1495435 70140115 535718 535718 83292 0 83292 83292 83292 33456972 27401522 6055450 6055450 6055450 45250 880932 220868 -175618 -175618 insurance recovery 900099 449843 449843 Employee Reimbursement 900099 40325 40325 490168 95739209 70630283 0 6498842 121330 121330 1069929 917411 134519 17999 186153 159534 23472 3147 47200163 40449662 5952353 798148 3084238 2651368 382238 50632 7927377 6814779 982458 130140 4701958 4042043 582726 77189 639673 411513 225467 2693 240029 154415 84603 1011 483226 483226 3023306 2477741 414016 131549 141607 3400 138207 1327295 1021714 256546 49035 350169 276707 65024 8438 3933353 3545803 310879 76671 834333 624968 192400 16965 105 30 75 131006 3559 127447 1391615 1296471 95040 104 1447125 1251035 175341 20749 Payments to foster pare 9868542 9868542 repairs and maintenance 1887439 1769222 91082 27135 Bad Debt 1662685 763650 899035 Children's Activities 1362911 1319331 43580 4603024 3906966 584917 111141 97618591 83851194 12244651 1522746 3130185 1180763 352599 484615 412994 639765 15444982 15750976 543691 123467 42536727 31499146 11790359 11037581 31868587 31439142 21154868 18008258 463950 1061144 85162215 79725711 7348159 6382208 7806250 8906250 14873764 18209787 30028173 33498245 X 51788665 42392710 1050545 1539924 2294832 2294832 55134042 46227466 85162215 79725711 X -1879382 -7436427 409233 X X 0 1 X 1 1 1 X 5129289 4424258 5559064 21091015 18610084 54813710 5129289 4424258 5559064 21091015 18610084 54813710 54813710 635260 456781 561208 679412 619010 2951671 306543 212888 1002340 103265 535418 2160454 59925835 390230574 0.91470 0.88580 X Schedule A, Part II, Line 10, Explanation of Other Income: employee reimbursement - 2014 Amount: $ 53,815. 2015 Amount: $ 40,325. fundraising revenue - 2011 Amount: $ 306,543. 2012 Amount: $ 184,285. 2013 Amount: $ 227,929. 2014 Amount: $ 49,450. 2015 Amount: $ 45,250. other - 2012 Amount: $ 28,603. 2013 Amount: $ 32,288. insurance recovery - 2013 Amount: $ 742,123. 2015 Amount: $ 449,843. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4582292 38404 100989 4519707 4625095 70000 66515 179318 4582292 3651301 2654900 208742 1889848 4625095 3222628 57000 404116 32443 3651301 3178858 74757 30987 3222628 0.48000 0.50770 0.01230 0 0 200704 200704 33010275 23623471 9386804 6328069 5471600 856469 2997679 2404075 593604 11037581 alternative investments 18008258 F 18008258 deferred rent 414792 post retirement plan liability 11640089 due to JCCA Edenwald 4499210 due to third parties 1655696 18209787 X 101614118 -7436427 13794562 6358135 95255983 483226 483226 95739209 107533777 10857141 10857141 96676636 483226 458729 941955 97618591 Part V, Line 4: THE ENDOWMENT FUNDS ARE SET UP AS 5 SEPARATE FUNDS WITH SEPARATE USES AND ARE AS FOLLOWS: SCHOLARSHIP FUNDS - THE SCHOLARSHIP FUNDS WERE SET UP TO DISTRIBUTE SCHOLARSHIPS TO YOUTH IN JCCA PROGRAMS BASED ON GUIDELINES ESTABLISHED BY THE SCHOLARSHIP COMMITTEE. SCHOLARSHIPS ARE TO BE USED FOR POST SECONDARY EDUCATION. SCHOLARSHIP FUNDS ARE USED AT AN APPROVED WITHDRAWAL RATE TO HELP INSURE THEIR EXISTENCE FOR THE LONG TERM. FLORENCE JOSEPH FUND - THE FUND SHALL BE USED TO SUPPORT PAID INTERNSHIPS FOR YOUNG PEOPLE IN PROFESSIONAL FIRMS AND OTHER FIRMS PROVIDING PERSONAL SERVICES, BUSINESSES, CULTURAL ORGANIZATIONS, ADVOCACY AND COMMUNITY GROUPS AND OTHER SETTINGS WHERE EMPLOYEES ARE GIVEN THE OPPORTUNITY TO ACQUIRE MARKETABLE SKILLS. TWO TOGETHER ENDOWMENT FUND - THE INCOME OF THE FUND IS TO BE USED FOR THE SOLE AND EXCLUSIVE PURPOSES OF THE TWO TOGETHER PROGRAM, A REMEDIAL READING PROGRAM. OBERNDORF FUND - THE INCOME OF THE FUND IS TO BE USED FOR THE PSYCHIATRIC TREATMENT OF THE CHILDREN WHO MAY BE UNDER ITS CARE. WORKING CAPITAL FUND - THE PROCEEDS FROM THE SALE OF PROPERTY OWNED BY THE AGENCY WAS DESIGNATED BY THE BOARD TO BE SET ASIDE FOR WORKING CAPITAL NEEDS. Part X, Line 2: JCCA does not believe they have taken any material uncertain tax positions and, accordingly, they have not recorded any liability for unrecognized tax benefits. JCCA's federal and state income tax returns filed prior to fiscal year 2012 are closed. Management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in the tax law and new authoritative rulings. Part XI, Line 2d - Other Adjustments: related organization revenue 20,730,763. intercompany eliminations -1,618,360. Prior year recoveries -411,826. Discontinued operations Expenses -4,859,112. Fundraising expenses -46,903. Part XII, Line 2d - Other Adjustments: related organization expenses 17,334,613. intercompany eliminations -1,618,360. Discontinued operations Expenses -4,859,112. Part XII, Line 4b - Other Adjustments: Prior year recoveries 411,826. Fundraising expenses 46,903. gala 692662 654712 37950 55090 121431 2489 5346 tree event 233520 226220 7300 22242 1000 13270 926182 880932 45250 55090 143673 3489 18616 220868 -175618 1 Tuition and Living Expenses 21 121330 Part I, Line 2: The Director of Education and Scholarship Programs monitors the scholarships and follows up with the youth as to the progress and grades during the semester(s) for which they are given a scholarship. She reports this information to the Scholarship Committee. Tuition and Living Expenses discription: THE ORGANIZATION'S SCHOLARSHIP PROGRAM IS AVAILABLE TO STUDENTS WHO ARE UNDER THE CARE OF THE ORGANIZATION WHO PLAN TO SEEK EDUCATION OR TRAINING BEYOND THE REGULARLY BUDGETED EXPENSES. STUDENTS WHO HAVE BEEN IN CARE WITH THE ORGANIZATION FOR A MINIMUM OF ONE YEAR, OR WHO HAVE LEFT THE ORGANIZATION WITHIN FIVE YEARS, MAY APPLY FOR SCHOLARSHIP PROGRAM ASSISTANCE. APPLICANTS WHO ARE UNDER 21 YEARS OLD MAY APPLY FOR ASSISTANCE FOR ACADEMIC EDUCATION OR VOCATIONAL TRAINING THROUGH AGE 24. EXCEPTIONS MAY BE MADE IF SPECIAL CIRCUMSTANCES WARRANT. THE BOARD OF TRUSTEES ASSIGNS THE OVERSIGHT OF THE SCHOLARSHIP PROGRAM TO THE EDUCATION AND SCHOLARSHIP COMMITTEE, COMPOSED OF BOARD MEMBERS AND SOME NON-TRUSTEES WITHIN ITS BUDGET, THIS COMMITTEE WILL MAKE THE FINAL DECISIONS RELATIVE TO 1) THE AMOUNT OF EACH GRANT, AND 2) THE DISTRIBUTION AND UTILIZATION OF FUNDS. X X X X X 1 1 0 0 0 0 0 1 0 Michael Spindler outgoing Chief Operating Officer 260043 0 0 0 153613 0 119733 0 9794 0 543183 0 0 0 Ronald Richter chief executive officer 207971 0 0 0 1005 0 0 0 21679 0 230655 0 0 0 Steven Wolinsky Chief Financial Officer 222281 0 0 0 24000 0 5516 0 22585 0 274382 0 0 0 Marika Mills Psychiatrist 160386 0 0 0 168 0 391 0 34171 0 195116 0 0 0 Mark Edelman SVP Development 296437 0 0 0 3554 0 26392 0 18328 0 344711 0 0 0 Richard Navon dir clinical services 158100 0 0 0 430 0 7517 0 35571 0 201618 0 0 0 Robert Cizma SVP FHD/CSS 149354 0 0 0 430 0 17462 0 29285 0 196531 0 0 0 Steven Mayo VP Human resources 169211 0 0 0 5600 0 15934 0 4530 0 195275 0 0 0 Richard Altman former Chief executive Officer 177306 0 160000 0 154626 0 50422 0 1488 0 543842 0 0 0 Part I, Lines 4a-b Michael Spindler RECEIVED A SEVERANCE IN 2015 IN THE AMOUNT OF 150,000. AMOUNT IS INCLUDED ON SCHEDULE J, PART II, COLUMN (B)(III). Richard Altman RECEIVED A SEVERANCE IN 2015 IN THE AMOUNT OF 151,851. AMOUNT IS INCLUDED ON SCHEDULE J, PART II, COLUMN (B)(III). Michael Spindler and Steven Wolinsky participate in a supplemental non-qualified retirement plan. Part I, Line 7 INCLUDED ON SCHEDULE J, PART II, COLUMN B(II) for richard altman is an AMOUNT REPRESENTING a BONUS. This AMOUNT was INCLUDED IN his 2015 W-2 AND APPROVED BY THE BOARD. SCHEDULE J PART II: A portion of the amounts presented in column B(iii) for Steven Mayo and Steven wolinsky represent amounts deferred into a qualified retirement plan. SCHEDULE J PART II: The amounts presented in column C represent the estimated annual increase in the actuarial value of the individuals nonqualified defined benefit plan. X 739 48583 fair market value X 1292 40675 fair market value 0 0 0 Part I, Column (b): column b represents the number of items contributed. Form 990, Part VI, Section A, line 2 LEONARD ELMAN, TRUSTEE, AND SUSAN ELMAN, outgoing TRUSTEE, HAVE A FAMILY RELATIONSHIP. DAUN PARIS, outgoing TRUSTEE, AND PETER HAUSPURG, chair, HAVE A FAMILY RELATIONSHIP. Form 990, Part VI, Section B, line 11 FORM 990 IS PREPARED BY A CPA FIRM FROM AUDITED FINANCIAL STATEMENTS AND TRIAL BALANCE, AS WELL AS, FROM INFORMATION THE ORGANIZATION'S CONTROLLER PROVIDES IN A TAX ORGANIZER. THE CPA FIRM FURNISHES A DRAFT FORM 990 WHICH IS REVIEWED BY THE CONTROLLER AND MANAGEMENT. AFTER APPROVAL, THE CONTROLLER PROVIDES AN ELECTRONIC COPY OF FORM 990 TO THE FULL BOARD WITH AN OPPORTUNITY TO REVIEW AND COORDINATE ANY APPROPRIATE CHANGES TO FORM 990 BEFORE IT IS FINALIZED AND FILED WITH THE IRS. Form 990, Part VI, Section B, line 12c INDIVIDUAL TRUSTEES AND OFFICERS ARE MADE AWARE OF THE CONFLICT OF INTEREST POLICY AND ARE OBLIGATED TO SELF DISCLOSE ANY POTENTIAL ISSUES THAT COULD CREATE A CONFLICT. ANNUAL DISCLOSURE FORMS ARE REQUIRED TO BE SIGNED ANNUALLY AND ARE MAINTAINED BY THE AGENCY. Form 990, Part VI, Section B, line 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO INCLUDES AN INDEPENDENT REVIEW OF TOTAL CASH COMPENSATION AND BENEFITS REVIEW FOR THE CEO AND EXECUTIVE POSITIONS USING COMPETITIVE MARKEt ANALYSIS. THIS WAS DONE BY AN INDEPENDENT COMPENSATION CONSULTANT. THE ORGANIZATION ALSO EXAMINED 990'S OF OTHER ORGANIZATIONS. This is not formally documented in the organization's board minutes. Form 990, Part VI, Section C, line 19 The documents are available by request. Form 990, Part XI, line 9: Change in accumulated benefit obligation 409,233. form 990, part XII, line 2c: THE SELECTION AND OVERSIGHT PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. jcca family services llc 858 e 29th st brooklyn NY 11210 383951528 inactive NY 0 0 Jewish Child Care Association of New york inc jcca edenwald inc 858 east 29th street brooklyn NY 11210 237314995 residential care NY 501(c)(3) Line 9 Jewish Child Care Association of New york 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0