2014-10-08T07:44:25-05:00 2013-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2013-01-01 430681477 JEWISH COMMUNITY CENTER OF ST LOUIS JEWI 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 LYNN WITTELS PRESIDENT/CEO 3144325700 2014-10-06 1 DARRELL SONGER P00093564 3149254300 2013 2015-11-30 17:44:51Z LYNN WITTELS 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 65336986 0 X WWW.JCCSTL.COM X 1952 MO TO PROVIDE HEALTH AND WELFARE SERVICES TO THE ST. LOUIS COMMUNITY 60 60 1187 1703 0 0 11993658 34236943 8168601 8463708 473839 348677 484619 16119391 21120717 59168719 537911 540257 0 0 10672087 11059624 0 0 785285 13035234 10869821 24245232 22469702 -3124515 36699017 81920912 89764504 64843156 34219100 17077756 55545404 X THE ST. LOUIS JEWISH COMMUNITY CENTER IS AN INTERACTIVE MULTI-GENERATIONAL GATHERING PLACE WHICH; IMPARTS JEWISH VALUES, PROMOTES INDIVIDUAL PHYSICAL AND SPIRITUAL GROWTH, CREATES A CARING RESPONSIBLE COMMUNITY AND SUPPORTS THOSE IN NEED, ENCOURAGES AN APPRECIATION FOR OUR JEWISH IDENTITY, HISTORY AND CULTURAL HERITAGE THROUGH EFFECTIVE AND INNOVATIVE EDUCATION, PROGRAMMING AND SERVICES, FOSTERS CONNECTION, JEWISH CONTINUITY AND CREATES JEWISH MEMORIES IN AN INCLUSIVE AND WELCOMING ENVIRONMENT. 0 0 3385049 318944 2605192 EARLY CHILDHOOD EDUCATION - THE JCC EARLY CHILDHOOD CENTER, IN PARTNERSHIP WITH OUR FAMILIES, IS COMMITTED TO PROVIDING QUALITY CARE AND EDUCATION THAT EMBRACES THE DEVELOPMENT OF CHILDREN'S MIND, BODY AND SOUL. WE STIMULATE THE MINDS OF YOUNG CHILDREN THROUGH AN INNOVATIVE AND INDIVIDUALIZED CURRICULUM IMPLEMENTED BY A WELL-TRAINED STAFF IN A SAFE, NURTURING, AND DEVELOPMENTALLY APPROPRIATE ENVIRONMENT. CHILDREN DEVELOP THEIR BODIES AND ARE ENCOURAGED TO ADOPT HEALTHY LIFESTYLE HABITS THROUGH A PHYSICAL EDUCATION PROGRAM THAT UTILIZES THE BEST OF THE JCC'S RESOURCES IN FITNESS, RECREATION, AND AQUATICS. THE SOUL IS NURTURED THROUGH LIVING JEWISH VALUES AND JEWISH EXPERIENCES IN AN ENVIRONMENT THAT APPRECIATES AND RESPECTS THE DIVERSITY OF THE CHILDREN AND THEIR FAMILIES PARTICIPATING IN OUR PROGRAM. IN 2013, THE EARLY CHILDHOOD CENTER SERVED OVER 250 CHILDREN BETWEEN BOTH JCC LOCATIONS. RECOGNIZING THAT NOT ALL FAMILIES CAN AFFORD HIGH QUALITY CARE AND EDUCATION FOR THEIR CHILDREN, THE JCC PROVIDED NEARLY $300,000 IN FINANCIAL ASSISTANCE TO OUR FAMILIES. BOTH FACILITIES ARE ACCREDITED BY MISSOURI VOLUNTARY ACCREDITATION AND UTILIZE THE PROJECT CONSTRUCT CURRICULUM. 1891459 45472 1558650 CAMP SABRA - CAMP SABRA IS THE PREMIER JEWISH RESIDENT CAMP IN NORTH AMERICA BUILDING UPON OUR RICH TRADITIONS WHICH BEGAN IN 1938. SABRA IS A MAGICAL COMMUNITY THAT FOSTERS LIFE-LONG FRIENDSHIPS, JEWISH IDENTITY, AND ENCOURAGES SOCIAL AND PHYSICAL GROWTH. SABRA ACCOMPLISHES THIS BY EMPLOYING HIGHLY QUALIFIED, WELL-TRAINED STAFF WHO UTILIZE OUR UNIQUE FACILITIES TO PROVIDE THESE EXPERIENCES. OUR FAMILIES CONTINUE TO TELL US THROUGH SURVEYS WHICH BENCHMARK OUR PERFORMANCE AGAINST OTHER CAMPS THAT OUR PROGRAMMING (OUTDOOR ADVENTURE/EDUCATION, CULTURAL PROGRAMMING, WATER AND LAND SPORTS) IS SUPERIOR TO OTHER CAMPS. IN 2013, CAMP SABRA SERVED OVER 400 CHILDREN FROM 17 DIFFERENT STATES ACROSS THE COUNTRY. WITH THE HELP OF THE GRINSPOON INSTITUTE FOR JEWISH PHILANTHROPY, SABRA BEGAN IMPLEMENTING ITS STRATEGIC PLAN AND EMBARKED ON A $6 MILLION CAPITAL CAMPAIGN. TO DATE, WE HAVE RAISED $1.3 MILLION AND ARE WELL ON OUR WAY TO ACHIEVING OUR GOAL. ADDITIONALLY, A PARTNERSHIP WITH THE FOUNDATION FOR JEWISH CAMP ALLOWED CAMP SABRA TO ALLOCATE OVER $125,000 IN FINANCIAL ASSISTANCE TO MAKE THE SABRA EXPERIENCE MORE ACCESSIBLE TO EVERYONE. CAMP SABRA CONTINUES TO WORK WITH COMMUNITY PARTNERS SUCH AS THE UNIVERSITY OF MISSOURI AND THE MISSOURI CHILDREN'S BURN CAMP TO PROVIDE MEANINGFUL EXPERIENCES NOT JUST FOR SUMMER CAMPERS, BUT FOR THE COMMUNITY AT LARGE AS WELL. 8447042 114368 2026834 HEALTH AND WELLNESS - THE JCC FITNESS DEPARTMENT SERVES A POPULATION AS DIVERSE AS ST LOUIS ITSELF. WE HAVE ALL AGES, RELIGIONS, ETHNICITIES REPRESENTED IN A COMMON GOAL OF SELF IMPROVEMENT. WHETHER PARTICIPATING IN THE 850 PLUS GROUP EXERCISE CLASSES THAT WE OFFER EVERY MONTH, OR THE PRIVACY OF A ONE-ON-ONE PERSONAL TRAINING SESSION; THE JCC EXCELS AT PROVIDING A RELEVANT, COMFORTABLE, AND CUTTING EDGE ENVIRONMENT. WE SERVE OVER 16 THOUSAND MEMBERS, AND AVERAGE OVER 50 THOUSAND SCANS PER MONTH. WHILE WE CATER TO MANY CLIENTS, WE EMPHASIZE INDIVIDUALITY THROUGH OUR PRIVATE CONSULTATIONS FOR EVERY MEMBER, OUR PERSONALIZED ATTENTION WE PROVIDE THROUGH OUR BEWELL ONLINE TOOL, AND THE POINTS WE AWARD OUR MEMBERS THROUGH OUR JCC MEMBER REWARDS PROGRAM. WE HAVE FRIENDLY RESPONSIVE STAFF THAT CARES ABOUT YOUR EXPERIENCE. WE ALSO MAKE SURE THAT OUR MEMBER'S KIDS HAVE A GREAT TIME IN OUR KID'S ZONE OR GAME ZONE AREAS, AND EVEN OFFER A MUCH WELCOMED OPPORTUNITY FOR PARENTS TO GET OUT WITH OUR SATURDAY NIGHT PARTY ZONE EVENTS. WE AFFECT SO MANY LIVES ON A DAILY BASIS. THIS CAN BE WITNESSED DAILY IN THE FITNESS CENTER WHERE YOU WILL SEE YOUNG AND OLD, PHYSICALLY CHALLENGED AND THE PHYSICAL ELITE, RICH AND POOR, TRAINING SIDE BY SIDE WORKING TOWARDS THE COMMON GOAL OF A HEALTHIER, HAPPIER INDIVIDUAL. 5073803 61473 16917707 ALL OTHER PROGRAMS INCLUDING JEWISH COMMUNITY LIFE, SENIOR ADULT AND DAY CAMP. 5073803 61473 16917707 18797353 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 57 0 1187 1 0 0 0 0 0 1 1 0 0 0 0 X 60 60 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JEWISH COMMUNITY CENTER 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 63146 MONTE SANDLER EXEC COMMITTEE CHAIR 1.00 X X 0 0 0 JONATHAN DEUTSCH EXEC COMMITTEE 1.00 X X 0 0 0 TED FLOM EXEC COMMITTEE 1.00 X X 0 0 0 MARK GELLMAN EXEC COMMITTEE SECRETARY 1.00 X X 0 0 0 JANE RUBIN EXEC COMMITTEE VICE CHAIR 1.00 X X 0 0 0 STACY B SIWAK EXEC COMMITTEE 1.00 X X 0 0 0 ELI ABELES EXEC COMMITTEE TREASURER 1.00 X X 0 0 0 MARK CANTOR EXEC COMMITTEE VICE CHAIR 1.00 X X 0 0 0 STEVEN GOLDENBERG EXEC COMMITTEE ASST SEC 1.00 X X 0 0 0 THOM KUHN EXEC COMMITTEE VICE CHAIR 1.00 X X 0 0 0 FELICIA MALTER EXEC COMMITTEE TREASURER 1.00 X X 0 0 0 MICHAEL STAENBERG EXEC COMMITTEE 1.00 X 0 0 0 RICHARD LEVY EXEC COMMITTEE 1.00 X X 0 0 0 MARILYN FOX EXEC COMMITTEE 1.00 X 0 0 0 MARTIN OBERMAN EXEC COMMITTEE 1.00 X 0 0 0 SANFORD POMERANTZ EXEC COMMITTEE 1.00 X 0 0 0 JUDY SCISSORS EXEC COMMITTEE 1.00 X 0 0 0 TODD SIWAK EXEC COMMITTEE 1.00 X 0 0 0 ELAINE TENZER EXEC COMMITTEE 1.00 X 0 0 0 GREG YAWITZ EXEC COMMITTEE 1.00 X 0 0 0 MIKE FERMAN DIRECTOR 1.00 X 0 0 0 CYNTHIA ALBIN DIRECTOR 1.00 X 0 0 0 MARC ALPER DIRECTOR 1.00 X 0 0 0 ROB BERTMAN DIRECTOR 1.00 X 0 0 0 BRUCE BERWALD MD DIRECTOR 1.00 X 0 0 0 LAURIE BERWALD DIRECTOR 1.00 X 0 0 0 HARVEY BROWN DIRECTOR 1.00 X 0 0 0 LAURIE CHOD DIRECTOR 1.00 X 0 0 0 CHARLIE EISENKRAMER DIRECTOR 1.00 X 0 0 0 ROBERT DENLOW DIRECTOR 1.00 X 0 0 0 MARLYN ESSMAN DIRECTOR 1.00 X 0 0 0 HARRIS FRANK DIRECTOR 1.00 X 0 0 0 PAUL GALLANT DIRECTOR 1.00 X 0 0 0 HARVEY GERSHENSON DIRECTOR 1.00 X 0 0 0 HARVEY GERSTEIN DIRECTOR 1.00 X 0 0 0 HOWARD HANDELMAN DIRECTOR 1.00 X 0 0 0 HOWARD HEARSH DIRECTOR 1.00 X 0 0 0 TED ISAACS DIRECTOR 1.00 X 0 0 0 FRANK JACOBS DIRECTOR 1.00 X 0 0 0 DAVID KAISER DIRECTOR 1.00 X 0 0 0 MARK KODNER DIRECTOR 1.00 X 0 0 0 DEBBIE LEFTON DIRECTOR 1.00 X 0 0 0 HOWARD LESSER DIRECTOR 1.00 X 0 0 0 APRIL LEVISON DIRECTOR 1.00 X 0 0 0 ALICE LUDMER DIRECTOR 1.00 X 0 0 0 NEIL MARGLOUS DIRECTOR 1.00 X 0 0 0 HELENE MIROWITZ DIRECTOR 1.00 X 0 0 0 LENORE PEPPER DIRECTOR 1.00 X 0 0 0 BRENDA PERELES DIRECTOR 1.00 X 0 0 0 JEROME RASKAS DIRECTOR 1.00 X 0 0 0 JUDY ROSENTHAL DIRECTOR 1.00 X 0 0 0 EILEEN SCHECHTER DIRECTOR 1.00 X 0 0 0 LORI SCHEINBEIN DIRECTOR 1.00 X 0 0 0 SUE SILVERSTEIN DIRECTOR 1.00 X 0 0 0 JULIE STERN DIRECTOR 1.00 X 0 0 0 SCOTT STERN DIRECTOR 1.00 X 0 0 0 MORIS STERNECK DIRECTOR 1.00 X 0 0 0 HARVEY WALLACE DIRECTOR 1.00 X 0 0 0 CINDY WALLACH DIRECTOR 1.00 X 0 0 0 MARC WALLIS DIRECTOR 1.00 X 0 0 0 MARVIN WOOL DIRECTOR 1.00 X 0 0 0 LYNN WITTELS PRESIDENT & CEO 40.00 X 289181 0 24820 STEVEN ROSENZWEIG COO & CFO 40.00 X 135871 0 22717 425052 0 47537 2 0 1 0 SEE CONSTRUCTION 60 BEACON ROAD ELDON MO 65026 CONSTRUCTION 430508 RICOH USA INC PO BOX 534777 ATLANTA GA 303534777 DESIGN/PRINTING/EQUIP RENT 293576 EXPRESS FOOD SERVICE LLC 12545 OLIVE BLVD SUITE 191 ST LOUIS MO 63141 FOOD 282082 ISS FACILITY SERVICES-KC PO BOX 1037 SAN ANTONIO TX 782941037 JANITORIAL SERVICES 191130 US FOODSERVICE PO BOX 502059 ST LOUIS MO 631502059 FOOD 190417 9 1197862 6320515 126870 1230657 25361039 22351 34236943 EARLY CHILDHOOD 900099 2605192 2605192 HEALTH & WELLNESS 900099 2026834 2026834 CAMP SABRA 900099 1558650 1558650 DAY CAMP 900099 891999 891999 JEWISH COMMUNITY LIFE 900099 582908 582908 798125 798125 8463708 109077 109077 285052 0 285052 285052 285052 6321888 6082288 239600 239600 239600 85979 126870 85979 0 FORGIVENESS OF DEBT 900099 15691467 14501803 1189664 MISCELLANEOUS 900099 142872 142872 15834339 59168719 23108383 0 1823393 540257 540257 472588 413259 43615 15714 8297951 7256221 765805 275925 552056 482750 50949 18357 1129147 987393 104208 37546 607882 531568 56101 20213 57187 27748 27266 2173 59668 28951 28449 2268 935559 453939 446056 35564 122938 56346 46935 19657 398529 225552 135089 37888 2438356 2287432 147560 3364 359454 345196 11449 2809 3094 1418 1181 495 560793 521537 39256 3069680 2854802 214878 156449 146765 9468 216 FOOD 746812 680647 10220 55945 MISCELLANEOUS 445130 253914 184620 6596 SUPPLIES 408252 243769 155657 8826 BANK & CREDIT CARD FEES 263269 120663 100511 42095 844651 337226 307791 199634 22469702 18797353 2887064 785285 7099 7124 4824067 2978389 3168326 19493520 382934 425331 307533 132148 82217956 24160003 60067781 58057953 460870 512563 11075392 6563707 1626910 1593769 81920912 89764504 2134015 1110265 1523604 1366970 45000000 0 2465200 29797793 13720337 1944072 64843156 34219100 X 8188186 30042312 4479460 21000522 4410110 4502570 17077756 55545404 81920912 89764504 X 36699017 517861 100069 1150701 X X 0 1 X 1 0 X 9865571 10320978 11356981 11993658 34236943 77774131 6280938 7440523 7779101 8168601 23108383 52777546 16146509 17761501 19136082 20162259 57345326 130551677 6764679 1158052 1001460 1525659 18892795 29342645 0 6764679 1158052 1001460 1525659 18892795 29342645 101209032 349821 841641 699562 528652 394129 2813805 349821 841641 699562 528652 394129 2813805 204546 101054 89077 200029 1189664 1784370 16700876 18704196 19924721 20890940 58929119 135149852 0.74890 0.79940 0.02080 0.04430 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: SPECIAL EVENTS - 2009 AMOUNT: $ 90,612. MISCELLANEOUS - 2009 AMOUNT: $ 113,934. 2010 AMOUNT: $ 101,054. 2011 AMOUNT: $ 89,077. 2012 AMOUNT: $ 200,029. FORGIVENESS OF DEBT - 2013 AMOUNT: $ 1,189,664. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4551017 92460 331263 4974740 4699249 40813 350955 540000 4551017 4319315 945927 -25993 540000 4699249 4272325 46990 4319315 4223559 48766 4272325 0.00000 0.91000 0.09000 0 1 1 2761635 2761635 69831443 16472132 53359311 396772 391772 5000 8540635 7296099 1244536 687471 687471 58057953 ASSETS HELD BY OTHERS 6563707 F 6563707 ACCRUED PENSION 1944072 1944072 X 59201481 517861 100069 617930 58583551 585168 585168 59168719 21884534 0 21884534 585168 585168 22469702 PART V, LINE 4: USED AS REQUIRED BY DONOR INTENTIONS AND JCC SPENDING POLICIES. PART X, LINE 2: THE J HAS A TAX EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND MISSOURI STATUTE. ACCORDINGLY, THE J IS NOT SUBJECT TO FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE CODE. THE J HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) OF THE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS QUALIFY AS A CHARITABLE TAX DEDUCTIBLE FOR THE CONTRIBUTOR. THE J FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BY CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. THE J'S 2010 THROUGH 2013 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED TO EXPENSE 540,257. INVESTMENT FEES RECLASSIFED TO EXPENSE 44,911. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED FROM REVENUE 540,257. INVESTMENT FEES RECLASSIFIED FROM REVENUE 44,911. GOLF TOURNAMENT 117054 67373 49681 3575 15000 19332 4156 6658 DANCING IN THE LOOP 95795 59497 36298 10350 5700 4520 16688 212849 126870 85979 3575 25350 25032 8676 23346 85979 0 1 SCHOLARSHIPS-CAMP SABRA 33 45472 SCHOLARSHIPS-DAY CAMP 54 48528 SCHOLARSHIPS-EARLY CHILDHOOD 120 318944 SCHOLARSHIPS-HEALTH & WELLNESS 337 114368 SCHOLARSHIPS-JEWISH COMMUNITY LIFE 2 168 SCHOLARSHIPS-SENIOR ADULT 27 12323 SCHOLARSHIPS-CULTURAL ARTS 5 454 PART I, LINE 2: THE JEWISH COMMUNITY CENTER HAS A SCHOLARSHIP PROGRAM BY WHICH PEOPLE APPLY FOR NEED BASED SCHOLARSHIPS FOR MEMBERSHIP, EARLY CHILDHOOD, DAY/RESIDENT CAMP AND OTHER PROGRAMS. X X X X 0 0 0 0 0 0 0 0 0 LYNN WITTELS PRESIDENT & CEO 234181 0 55000 0 0 0 0 0 24820 0 314001 0 0 0 STEVEN ROSENZWEIG COO & CFO 110871 0 25000 0 0 0 0 0 22717 0 158588 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ALL BOARD MEMBERS ARE INDEPENDENT. NONE OF THE BOARD MEMBERS RECEIVED COMPENSATION FOR BEING ON THE BOARD. HOWEVER, THERE ARE SOME FAMILY RELATIONSHIPS. BETTE ABELES & ELI ABELES - FAMILY RELATIONSHIP STACY SIWAK & TODD SIWAK - FAMILY RELATIONSHIP MIKE FERMAN, FELICIA MALTER & HARVEY BROWN - BUSINESS RELATIONSHIP HARVEY WALLACE & TED FLOM - BUSINESS RELATIONSHIP JULIE STERN & SCOTT STERN - FAMILY RELATIONSHIP STACY SIWAK & MARTIN OBERMAN - FAMILY RELATIONSHIP SARAH OBERMAN & MARTIN OBERMAN - FAMILY RELATIONSHIP SANFORD POMERANTZ & JERRY RASKAS - BUSINESS RELATIONSHIP BRUCE BERWALD & LAURIE BENWALD - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11 AFTER THE 990 IS PREPARED AND REVIEWED BY JCC STAFF AND EXTERNAL AUDITOR IT WILL BE SHARED WITH THE AUDIT COMMITTEE AND THEN THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY OUR BOARD SIGNS AND DISCLOSES A CONFLICT OF INTEREST POLICY. WE ALSO HAVE AN EMPLOYEE CONFLICT OF INTEREST POLICY. WE FOLLOW THE GUIDELINES ESTABLISHED IN THOSE POLICIES WHEN A POTENTIAL CONFLICT OF INTEREST ARISES. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD CHAIR AND CEO, IN CONJUNCTION WITH LEGAL COUNSEL, AGREE ON A COMPENSATION PACKAGE. THE CEO IS UNDER CONTRACT PER APPROVAL BY THE EXECUTIVE COMMITTEE. THE INITIAL COMPENSATION FOR THE CEO AND CFO IS BASED ON SEVERAL FACTORS, INCLUDING MARKET CONDITIONS, SCOPE OF RESPONSIBILITY AND FINANCIAL POSITION OF THE AGENCY. ANNUAL INCREASES ARE GIVEN TO THE CFO IN ACCORDANCE WITH THE AGENCY-WIDE INCREASES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST BY CONTACTING THE EXECUTIVE OFFICES OF THE JEWISH COMMUNITY CENTER. FORM 990, PART XI, LINE 9: CHANGE IN INVESTMENTS HELD BY JEWISH FEDERATION OF ST. LOUIS NET PERIODIC PENSION GAIN/(LOSS) 1,150,701. FORM 990, PAGE 12, PART XII, LINE 2C IT IS THE POLICY OF THE JCC TO ARRANGE FOR AN ANNUAL AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS TO BE CONDUCTED BY AN INDEPENDENT ACCOUNTING FIRM. THE INDEPENDENT ACCOUNTING FIRM SELECTED BY THE JCC WILL BE REQUIRED TO COMMUNICATE DIRECTLY WITH THE ORGANIZATION'S AUDIT COMMITTEE UPON THE COMPLETION OF THEIR AUDIT. IN ADDITION, MEMBERS OF THE AUDIT COMMITTEE ARE AUTHORIZED TO INITIATE COMMUNICATION DIRECTLY WITH THE INDEPENDENT ACCOUNTING FIRM. AUDITED FINANCIAL STATEMENTS, INCLUDING THE AUDITOR'S OPINION THEREON, WILL BE SUBMITTED AND PRESENTED TO THE AUDIT COMMITTEE BY THE INDEPENDENT ACCOUNTING FIRM. AFTER THE FINANCIAL STATEMENTS HAVE BEEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE, THE AUDIT CHAIR PRESENTS IT TO THE BOARD OF DIRECTORS. THE MEMBERSHIP OF THE JCC AUDIT COMMITTEE, SIZE OF COMMITTEE AND TENURE OF MEMBERS SHALL BE DETERMINDED IN ACCORDANCE WITH THE AUDIT COMMITTEE CHARTER AND THE JCC BY-LAWS. THE AUDIT COMMITTEE WILL ASSIST THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE IN FULFILLING ITS OVERSIGHT RESPONSIBILITY BY MONITORING: 1. THE OVERALL SYSTEMS OF INTERNAL CONTROL AND RISK MITIGATION; 2. THE INTEGRITY OF THE FINANCIAL STATEMENTS OF THE JEWISH COMMUNITY CENTER; 3. COMPLIANCE BY THE JCC WITH LEGAL AND REGULATORY REQUIREMENTS AND ETHICAL STANDARDS; AND 4. THE INDEPENDENCE AND PERFORMANCE OF THE JCC'S INDEPENDENT AUDITORS. IN FULFILLING THESE DUTIES AND RESPONSIBILITIES, THE AUDIT COMMITTEE IS ENTITLED TO EXAMINE ANY AND ALL DOCUMENTS WITHIN THE CONTROL OF THE JCC AND ITS EMPLOYEES. IN ADDITION, THE AUDIT COMMITTEE SHALL HAVE THE AUTHORITY TO CONTRACT WITH INDEPENDENT CONTRACTORS IN THE FULFILLMENT OF THE COMMITTEE'S RESPONSIBILITIES. THESE PROCEDURES ARE CONSISTENT WITH PRIOR YEARS. JEWISH FEDERATION OF ST LOUIS 12 MILLSTONE CAMPUS DRIVE ST LOUIS MO 63146 430652643 FUNDRAISING MO 501(C)(3) LINE 7 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0