2013-02-28T13:12:10-06:00 2012-06-30 420714325 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2011-07-01 520607909 JEWISH COMMUNITY SERVICES INC JEWI 4104669200 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 HOWARD GARTNER 4104669200 2013-02-21 1 JULIA FLANNERY CPA P00928918 4102469300 2011 2016-02-25 16:41:14Z BARBARA LEVY GRADET 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 13117669 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 26 236 200 0 0 11114844 11127398 1589703 1671794 20606 96046 168619 222431 12893772 13117669 1369626 1812416 0 0 8172599 8707943 0 0 6584 2169326 2129587 11711551 12649946 1182221 467723 6814465 6653020 1310650 816603 5503815 5836417 X 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. 0 0 2785467 51151 255561 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; SUPPORTED LIVING PROGRAM, WHICH OFFERS SUPPORTIVE SERVICES (BUDGETING, SOCIALIZATION, ETC) TO 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. 1914084 1757315 18711 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 ALMOST 700 HOUSEHOLDS DURING FY 2012. 1764095 1183650 THE THERAPY PROGRAM PROVIDES MENTAL HEALTH AND THERAPEUTIC SERVICES TO AGENCY CLIENTS. IN ADDITION TO OFFICE-BASED SERVICES, 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. PSYCHIATRY SERVICES AND HOME BASED PSYCHIATRIC REHABILITATION SERVICES ARE ALSO PROVIDED. DURING FY 2012, THERAPY STAFF SAW APPROXIMATELY 1,500 CLIENTS. ABOUT 500 INDIVIDUALS WERE SEEN BY PSYCHIATRY STAFF AND 35 RECEIVED PSYCHIATRIC REHABILITATION SERVICES. 1073311 3950 110391 SERVICE COORDINATION IS A LABOR INTENSIVE SERVICE PROVIDED TO ABOUT 1,500 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. 2426106 325912 CAREER SERVICES, ACCESS, OUTREACH AND PREVENTION EDUCATION SERVICES, VOLUNTEER SERVICES AND CARE MANAGEMENT 3499417 3950 436303 9963063 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 0 1 282 0 1 236 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 OFF 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 245273 0 33854 JOAN ROTH 40.00 X 129457 0 27346 KAREN NETTLER 40.00 X 132672 0 22899 RUTH KLEIN 40.00 X 103612 0 5013 611014 0 89112 4 0 1 0 DR BRETT GREENBERGER 7009 JEWELED HAND CIRCLE COLUMBIA MD 21044 PSYCHIATRY 146426 1 6140000 2565715 2421683 11127398 COUNSELING FEES 624100 1097648 1097648 HOUSING FEES 624200 214745 214745 CONSULTATION FEES 900099 138781 138781 PSYCHIATRY FEES 624100 132006 132006 GROUP FEES 900099 25875 25875 62739 62739 1671794 20770 20770 75276 0 75276 75276 75276 OTHER 900099 147818 147818 REIMBURSEMENTS 900099 67372 67372 RELIEF REFUNDS 900099 7241 7241 222431 13117669 1894225 0 96046 1812416 1812416 417617 341362 76255 6540994 5346636 1194358 215837 176426 39411 1051729 859688 192041 481766 393798 87968 50085 2400 47685 41311 41311 714694 517736 196958 29115 5674 18930 4511 88454 12974 74272 1208 169959 19937 150022 642420 198178 444242 97931 94645 3286 10850 9905 945 50378 43381 6997 106319 25319 81000 CLIENT FOOD 58312 58312 OTHER PROGRAM EXPENSES 33400 32360 175 865 SUBSCRIPTIONS AND DUES 28512 8188 20324 OTHER EXPENSES 7847 3728 4119 12649946 9963063 2680299 6584 1572 1572 2435931 1269085 555624 849066 36050 19231 1006648 783018 225350 223630 3559938 4049239 0 241197 6814465 6653020 573768 687900 631831 128703 105051 0 1310650 816603 X 2276011 2764876 2974854 2797391 252950 274150 5503815 5836417 6814465 6653020 X 467723 -135121 X 0 1 1 X 0 X 9211523 10836864 11272726 11114844 11127398 53563355 9211523 10836864 11272726 11114844 11127398 53563355 53563355 355816 1127 27213 20606 20770 425532 320529 89624 128665 168619 222431 929868 54918755 8401489 0.97530 0.97370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 26384 320662 313142 33904 0 331264 3848591 -85025 74532 4020298 268041 21200 54821 12798 331264 229684 50831 12474 268041 253152 21350 -44818 229684 0.52510 0.06820 0.40670 1 0 1006648 783018 223630 223630 13117669 12649946 467723 -135121 -135121 332602 6801236 -135121 -135121 6936357 41311 6140001 6181312 13117669 12608635 0 12608635 41311 41311 12649946 PART IV, LINE 1B: THE ORGANIZATION IS INVOLVED IN THE MANAGEMENT OF THE ASSETS OF INDIVIDUALS WITH A FAIR VALUE OF $33,904 AND $26,384 AT JUNE 30, 2012 AND 2011, RESPECTIVELY. OF THIS, $1,494 IS THE RESPONSIBILITY OF THE ORGANIZATION AS TRUSTEE OR COURT APPOINTED GUARDIAN AND THE REMAINING FUNDS ARE BEING MANAGED AS A SERVICE TO VARIOUS CLIENTS AT THEIR REQUEST; ACCORDINGLY, THESE FUNDS ARE NOT INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. UPON THE DEATH OF THE INDIVIDUAL, ANY REMAINING FUNDS ARE REMITTED TO THE INDIVIDUAL'S ESTATE. 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: 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, 2009. PART XII, LINE 4B - OTHER ADJUSTMENTS: APPROPRIATIONS FROM THE ASSOCIATED 6,140,001. 1 REGULAR CASH ASSISTANCE 396 805480 TRANSPORTATION ASSISTANCE 60 20751 SUBSIDIZED HOME CARE 142 698984 DISABILITIES PROGRAMS 57 51151 CAMP SUBSIDIES 13 23914 EMERGENCY ASSISTANCE - HOLOCAUST SURVIVORS 136 54957 FOOD CERTIFICATES 390 153229 FMV FOOD CERTIFICATES & FOOD BAGS IMMIGRANT RESETTLEMENT 2 3950 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 226224 0 0 0 19049 0 24800 0 9054 0 279127 0 0 0 JOAN ROTH 128235 0 0 0 1222 0 5448 0 21898 0 156803 0 0 0 KAREN NETTLER 118879 0 0 0 13793 0 5433 0 17466 0 155571 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. NO PAYMENTS WERE MADE FROM THE PLAN DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 11 THE BUDGET AND ADMINISTRATION COMMITTEE REVIEWS THE FORM 990 AND IT IS SIGNED BY THE TREASURER OR OTHER BOARD OFFICER. FORM 990, PART VI, SECTION B, LINE 12C 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. AN INTERESTED PARTY IS UNDER A CONTINUING OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS KNOWN OR REASONABLY SHOULD BE KNOWN. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED 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 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 JCS DOES NOT REGULARLY MAKE ITS FINANCIAL STATEMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC, ALTHOUGH THEY WOULD GENERALLY BE AVAILABLE BY REQUEST. THE AUDITED FINANCIAL STATEMENTS ARE REGULARLY DISTIBUTED TO VARIOUS FUNDERS AS REQUESTED BY THEM. THE AGENCY DOES NOT MAKE THEIR BY-LAWS AVAILABLE UPON REQUEST BUT THEY ARE A MATTER OF PUBLIC RECORD. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -135,121.