2014-03-05T10:03:08-06:00 2013-06-30 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2012-07-01 520607909 JEWISH COMMUNITY SERVICES INC JEWI 4104669200 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 JONATHAN DAVIDOV 4104669200 2014-02-20 1 JULIA FLANNERY CPA P00928918 4102469300 2012 2015-11-30 17:44:51Z BARBARA LEVY GRADET 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 13465050 0 X WWW.JCSBALTIMORE.ORG X 1942 MD 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. 26 26 256 300 0 0 11127398 11346702 1671794 1654149 96046 38597 222431 369245 13117669 13408693 1812416 1981571 0 0 8707943 9245693 0 0 183323 2129587 2138147 12649946 13365411 467723 43282 6653020 7226575 816603 815332 5836417 6411243 X PLEASE REFER TO SCHEDULE O. 0 0 3306297 21846 308216 PLEASE REFER TO SCHEDULE O. SPECIAL NEEDS SERVICES 2312401 1959725 29919 PLEASE REFER TO SCHEDULE O. FINANCIAL ASSISTANCE 2045435 1357866 PLEASE REFER TO SCHEDULE O. THERAPY AND MENTAL HEALTH SERVICES 1169700 114306 SERVICE COORDINATIONSERVICE COORDINATION IS A LABOR INTENSIVE SERVICE PROVIDED TO ABOUT 1,600 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. 1044766 114306 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 AND SPECIALIZED ASSESSMENTS ARE ALSO PROVIDED FOR INDIVIDUALS WITH SPECIAL NEEDS. CAREER SERVICES PROVIDES SERVICES FOR ABOUT 1,360 INDIVIDUALS ANNUALLY. 1814408 182103 COMMUNITY CONNECTION: ACCESS, OUTREACH AND PREVENTION EDUCATION SERVICESACCESS 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 2013, STAFF ANSWERED ABOUT 2,400 REQUESTS FOR INFORMATION AND REFERRAL AND PROVIDED OVER 1,000 IN DEPTH INTAKES FOR JCS SERVICES. 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.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 800 CONTACTS A MONTH AND THERE ARE OVER 5,000 HITS ON SPECIALLY DESIGNED WEB-SITES A MONTH.VOLUNTEER SERVICES: THESE 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 300 VOLUNTEERS PROVIDED APPROXIMATELY 11,000 HOURS OF VOLUNTEER SERVICES. VOLUNTEER HOURS ARE VALUED AT $250,000 TO JCS.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 114 INDIVIDUALS IN FY 2013. 4028874 410715 11693007 1 1 0 0 0 0 0 0 1 1 1 0 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 1 277 0 1 256 1 0 0 0 0 0 0 0 0 0 0 X 26 26 0 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 212150000 BRIAN A GOLDMAN ESQ 10.00 X X 0 0 0 HARRIET BERG 10.00 X X 0 0 0 HOWARD C GARTNER 10.00 X X 0 0 0 EMILE A BENDIT MD 10.00 X X 0 0 0 YEHUDA NEUBERGER 10.00 X X 0 0 0 JONATHAN N DAVIDOV 10.00 X X 0 0 0 RONALD ATTMAN 2.00 X 0 0 0 SHELDON BEARMAN MD 2.00 X 0 0 0 LAURA BLACK ESQ 2.00 X 0 0 0 MYRNA E CARDIN 2.00 X 0 0 0 RAFAEL CHIKVASHVILI PHD 2.00 X 0 0 0 JOEL T FINK 2.00 X 0 0 0 TED GROSS 2.00 X 0 0 0 MARCY K KOLODNY 2.00 X 0 0 0 BONNIE KROSIN 2.00 X 0 0 0 ALLISON J MAGAT 2.00 X 0 0 0 ELIZABETH R MINKIN 2.00 X 0 0 0 K ALAN ORMAN 2.00 X 0 0 0 PHILIP E SACHS 2.00 X 0 0 0 IDA SAMET 2.00 X 0 0 0 LYNN B SASSIN ESQ 2.00 X 0 0 0 ELAINE SNYDER 2.00 X 0 0 0 HERBERT SWEREN 2.00 X 0 0 0 ROBIN WEIMAN 2.00 X 0 0 0 DEBBI L WEINBERG 2.00 X 0 0 0 NANCY KOHN RABIN PHD 2.00 X 0 0 0 BARBARA GRADET 50.00 X 258874 0 28325 JOAN ROTH 40.00 X 135650 0 26636 KAREN NETTLER 40.00 X 139676 0 22219 RUTH KLEIN 40.00 X 109338 0 4978 643538 0 82158 4 0 1 0 DR BRETT GREENBERGER 7009 JEWELED HAND CIRCLE COLUMBIA MD 21044 PSYCHIATRY 131057 1 6140000 3027771 2178931 11346702 COUNSELING FEES 624100 1057117 1057117 HOUSING FEES 624200 231300 231300 PSYCHIATRY FEES 624100 142383 142383 CONSULTATION FEES 900099 119916 119916 INDIVIDUAL FEES 900099 27932 27932 75501 75501 1654149 9879 9879 85075 56357 28718 28718 28718 OTHER 900099 282604 282604 REIMBURSEMENTS 900099 72714 72714 RELIEF REFUNDS 900099 13927 13927 369245 13408693 2023394 0 38597 1981571 1981571 448266 143600 232866 71800 6932308 6220508 633437 78363 237823 212469 23648 1706 1114367 972549 126622 15196 512929 451677 55295 5957 2160 2160 44060 44060 47249 47249 608077 553167 54910 10005 3593 6412 84020 13108 67736 3176 309947 272389 34958 2600 636595 584076 48884 3635 105606 99506 6100 10977 10217 760 53190 45887 7303 98302 24000 74302 CLIENT PROGRAM EXPENSES 91694 91694 SUBSCRIPTIONS AND DUES 29384 10641 18743 STAFF AND VOLUNTEER REC 3801 1389 2412 OTHER EXPENSES 3080 966 1224 890 13365411 11693007 1489081 183323 1572 1722 1269085 944498 849066 904396 19231 59169 1091002 836208 223630 254794 4049239 4872140 241197 189856 6653020 7226575 687900 751926 128703 63406 816603 815332 X 2764876 3226686 2797391 2890207 274150 294350 5836417 6411243 6653020 7226575 43282 531544 0 X 0 1 X 1 0 X 10836864 11272726 11114844 11127398 11346702 55698534 10836864 11272726 11114844 11127398 11346702 55698534 55698534 1127 27213 20606 20770 9879 79595 89624 128665 168619 222431 369245 978584 56756713 8064298 0.98140 0.97530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 33904 318324 327172 25056 0 4020298 532162 522788 236248 4839000 331264 3848591 -85025 74532 4020298 268041 21200 54821 12798 331264 229684 50831 12474 268041 253152 21350 -44818 229684 0.48840 0.06080 0.45080 1 0 1091002 836208 254794 254794 X 7752988 531544 531544 7221444 47249 6140000 6187249 13408693 13318162 0 13318162 47249 47249 13365411 PART IV, LINE 1B: THE ORGANIZATION IS INVOLVED IN THE MANAGEMENT OF THE ASSETS OF INDIVIDUALS. ASSETS BEING HELD BY THE ORGANIZATION ARE $25,056 AND $33,904 AT JUNE 30, 2013 AND 2012, RESPECTIVELY. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ASSOCIATED: JEWISH COMMUNITY FEDERATION 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2010. PART XI, LINE 4B - OTHER ADJUSTMENTS: APPROPRIATIONS FROM THE ASSOCIATED 6,140,000. 1 REGULAR CASH ASSISTANCE 295 815419 TRANSPORTATION ASSISTANCE 24 13714 SUBSIDIZED HOME CARE 143 887294 DISABILITIES PROGRAMS 30 21846 CAMP SUBSIDIES 10 8353 EMERGENCY ASSISTANCE - HOLOCAUST SURVIVORS 68 23840 FOOD CERTIFICATES 326 200880 FMV FOOD CERTIFICATES & FOOD BAGS IMMIGRANT RESETTLEMENT 10 10225 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 250885 0 5000 0 2989 0 25000 0 3325 0 287199 0 0 0 JOAN ROTH 131930 0 2400 0 1320 0 5694 0 20942 0 162286 0 0 0 KAREN NETTLER 135965 0 2400 0 1311 0 5680 0 16539 0 161895 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 RECEIVED FROM THE PLAN DURING THE YEAR. ORGANIZATION'S MISSION 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. SERVICES INCLUDE FINANCIAL ASSISTANCE, SERVICE COORDINATION, IN-HOME SUPPORT PROGRAMS FOR ELDERLY AND THOSE WITH SPECIAL NEEDS, CAREER SERVICES, THERAPY AND MENTAL HEALTH, PREVENTION EDUCATION, OUTREACH AND RESIDENTIAL SERVICES FOR INDIVIDUALS WITH SPECIAL NEEDS. PROGRAM SERVICE ACCOMPLISMENTS FORM 990, PART III, LINE 4A THE SPECIAL NEEDS SERVICE CONSISTS OF THREE PROGRAMS: THE ALTERNATIVE LIVING UNITS (ALU), WHICH PROVIDE 24-HOUR RESIDENTIAL SERVICES FOR 24 INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES (27 AS OF APRIL, 2013); SUPPORTED LIVING PROGRAM, WHICH OFFERS SUPPORTIVE SERVICES (BUDGETING, SOCIALIZATION, ETC) TO INDIVIDUALS WITH ABOUT 70 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 50 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. PROGRAM SERVICE ACCOMPLISMENTS FORM 990, PART III, LINE 4B 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 670 HOUSEHOLDS DURING FY 2013. IN ADDITION, WITHIN ITS FINANCIAL ASSISTANCE PROGRAM, JCS SUBSIDIZES PERSONAL CARE SERVICES WHICH HELP ELDERLY, FRAIL INDIVIDUALS REMAIN IN THEIR HOMES. DURING FY 2013, 115 INDIVIDUALS RECEIVED THIS ASSISTANCE. PROGRAM SERVICE ACCOMPLISMENTS FORM 990, PART III, LINE 4C 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 2013, THERAPY STAFF SAW APPROXIMATELY 1,400 CLIENTS. ABOUT 630 INDIVIDUALS WERE SEEN BY PSYCHIATRY STAFF AND 30 RECEIVED PSYCHIATRIC REHABILITATION SERVICES. 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: - GOVERNING DOCUMENTS - CONFLICT OF INTEREST POLICY - AUDITED FINANCIAL STATEMENTS. UNAUDITED ESTIMATED STATEMENTS MAY BE PROVIDED TO SELECT FUNDERS.