2013-11-01T12:51:11-05:00 2012-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2012-01-01 430681477 JEWISH COMMUNITY CENTER OF ST LOUIS JEWI 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 LYNN WITTELS 3144325700 2013-10-30 1 JEFF PARKER P00970069 3149254300 2012 2016-03-07 17:11:31Z LYNN WITTELS 2 MILLSTONE CAMPUS DR ST LOUIS MO 63146 27209963 0 X WWW.JCCSTL.COM X 1952 MO TO PROVIDE HEALTH AND WELFARE SERVICES TO THE ST. LOUIS COMMUNITY 60 60 1131 1327 0 0 11356981 11993658 7779101 8168601 672597 473839 574221 484619 20382900 21120717 570304 537911 0 0 9945669 10672087 0 0 1220355 12313076 13035234 22829049 24245232 -2446149 -3124515 83005097 81920912 63310722 64843156 19694375 17077756 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 3378202 302443 2599582 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 2012, 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. 1844679 59525 1749157 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 2012, CAMP SABRA SERVED NEARLY 450 CHILDREN FROM 15 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 $1.2 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. 9011560 119163 1805620 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 800 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 15 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. 4786286 56780 2214271 ALL OTHER PROGRAMS INCLUDING JEWISH COMMUNITY LIFE, SENIOR ADULT AND DAY CAMP. 4786286 56780 2214271 19020727 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 67 0 1 1131 1 0 0 0 0 0 1 1 0 0 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 JONATHAN DEUTSCH 1.00 X X 0 0 0 BETHE GROWE 1.00 X X 0 0 0 MARK GELLMAN 1.00 X X 0 0 0 JANE RUBIN 1.00 X X 0 0 0 STACY B SIWAK 1.00 X X 0 0 0 MIKE FERMAN 1.00 X X 0 0 0 MARK FELDMAN 1.00 X X 0 0 0 MARK CANTOR 1.00 X X 0 0 0 RICHARD LEVY 1.00 X X 0 0 0 BETTE ABELES 1.00 X 0 0 0 ELI ABELES 1.00 X 0 0 0 CYNTHIA ALBIN 1.00 X 0 0 0 MARC ALPER 1.00 X 0 0 0 ROB BERTMAN 1.00 X 0 0 0 BRUCE BERWALD MD 1.00 X 0 0 0 HARVEY BROWN 1.00 X 0 0 0 LAURIE CHOD 1.00 X 0 0 0 CHARLES EISENKRAMER 1.00 X 0 0 0 MARLYN ESSMAN 1.00 X 0 0 0 TED FLOM 1.00 X 0 0 0 MARILYN FOX 1.00 X 0 0 0 HARRIS FRANK 1.00 X 0 0 0 PAUL GALLANT 1.00 X 0 0 0 HARVEY GERSHENSON 1.00 X 0 0 0 HARVEY GERSTEIN 1.00 X 0 0 0 STEVEN GOLDENBERG 1.00 X 0 0 0 HOWARD HANDELMAN 1.00 X 0 0 0 MARGIE HARTMAN 1.00 X 0 0 0 HOWARD HEARSH 1.00 X 0 0 0 FRANK JACOBS 1.00 X 0 0 0 WILLIAM KAHN 1.00 X 0 0 0 DAVID KAISER 1.00 X 0 0 0 MARK KODNER 1.00 X 0 0 0 THOM KUHN 1.00 X 0 0 0 DEBBIE LEFTON 1.00 X 0 0 0 HOWARD LESSER 1.00 X 0 0 0 RONALD LIGHT 1.00 X 0 0 0 LUCY LOPATA 1.00 X 0 0 0 ALICE LUDMER 1.00 X 0 0 0 FELICIA MALTER 1.00 X 0 0 0 NEIL MARGLOUS 1.00 X 0 0 0 HELENE MIROWITZ 1.00 X 0 0 0 MARTIN OBERMAN 1.00 X 0 0 0 SARAH OBERMAN 1.00 X 0 0 0 LENORE PEPPER 1.00 X 0 0 0 SANFORD POMERANTZ 1.00 X 0 0 0 JEROME RASKAS 1.00 X 0 0 0 MONTE SANDLER 1.00 X 0 0 0 EILEEN SCHECHTER 1.00 X 0 0 0 JUDITH SCISSORS 1.00 X 0 0 0 DAVID SHERMAN III 1.00 X 0 0 0 TODD SIWAK 1.00 X 0 0 0 MICHAEL STAENBERG 1.00 X 0 0 0 JULIE STERN 1.00 X 0 0 0 SCOTT STERN 1.00 X 0 0 0 MORIS STERNECK 1.00 X 0 0 0 ELAINE TENZER 1.00 X 0 0 0 HARVEY WALLACE 1.00 X 0 0 0 ELEANOR WOLFF 1.00 X 0 0 0 MARVIN WOOL 1.00 X 0 0 0 ALAN BORNSTEIN 1.00 X 0 0 0 STEVEN TUCKER 1.00 X 0 0 0 JACOB WINSTON-GALANT 1.00 X 0 0 0 LYNN WITTELS 40.00 X 256960 0 15664 STEVEN ROSENZWEIG 40.00 X 130272 0 15816 387232 0 31480 2 0 1 0 GREENSFELDER HEMKER & GALE PC 10 SOUTH BROADWAY SUITE 2000 ST LOUIS MO 63102 LEGAL 560584 MORRIS ANDERSON & ASSOCIATES LTD 55 WEST MONROE STREET SUITE 2500 CHICAGO IL 60603 FINANCIAL CONSULTANTS 397650 RICOH USA INC PO BOX 534777 ATLANTA GA 303534777 GRAPHIC DESIGN/PRINTING 291190 EXPRESS FOOD SERVICE LLC 12545 OLIVE BLVD SUITE 191 ST LOUIS MO 63141 FOOD 271370 HEIMBURGER CONSTRUCTION INC PO BOX 380/7166 HILLSBORO ROAD BONNE TERRE MO 63628 CONSTRUCTION 260274 12 1195200 5771779 139598 1285848 3601233 11993658 EARLY CHILDHOOD 900099 2599582 2599582 HEALTH & WELLNESS 900099 1805620 1805620 CAMP SABRA 900099 1749157 1749157 DAY CAMP 900099 905477 905477 SENIOR ADULT 900099 405821 405821 702944 702944 8168601 244062 244062 284590 0 284590 284590 284590 6233119 6003342 229777 229777 229777 85904 139598 85904 0 MISCELLANEOUS 900099 200029 200029 200029 21120717 8368630 0 758429 537911 537911 418713 359149 35282 24282 8054806 6908965 678731 467110 568305 487461 47887 32957 1039326 891476 87578 60272 590937 506873 49795 34269 656454 133753 510195 12506 73480 14971 57109 1400 1358463 276785 1055795 25883 105573 42890 34078 28605 400681 222209 154008 24464 2238383 2074988 160039 3356 215079 195084 13825 6170 36620 31874 3047 1699 1928372 1770957 157415 3117557 2863068 254489 124635 115537 8911 187 MISCELLANEOUS 1026568 417056 331363 278149 FOOD 710343 651673 7972 50698 SUPPLIES 424192 266639 156878 675 BANK & CREDIT CARD FEES 312832 127092 100979 84761 306002 124316 98774 82912 24245232 19020727 4004150 1220355 7099 7099 1034224 4824067 3448246 3168326 341203 382934 105520 307533 81187352 21119571 62141690 60067781 2787306 460870 11621900 11075392 1517909 1626910 83005097 81920912 1287648 2134015 1140020 1523604 45000000 45000000 2452914 2465200 13430140 13720337 63310722 64843156 X 10726068 8188186 4599010 4479460 4369297 4410110 19694375 17077756 83005097 81920912 X -3124515 -129449 51980 585365 X X 0 1 X 1 0 X 9651773 9865571 10320978 11356981 11993658 53188961 5781131 6280938 7440523 7779101 8168601 35450294 15432904 16146509 17761501 19136082 20162259 88639255 3382327 6764679 1158052 1001460 1525659 13832177 0 3382327 6764679 1158052 1001460 1525659 13832177 74807078 1724041 349821 841641 699562 528652 4143717 1724041 349821 841641 699562 528652 4143717 205608 204546 101054 89077 200029 800314 17362553 16700876 18704196 19924721 20890940 93583286 0.79940 0.80210 0.04430 0.04500 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: SPECIAL EVENTS - 2008 AMOUNT: $ 131,918. 2009 AMOUNT: $ 90,612. MISCELLANEOUS - 2008 AMOUNT: $ 73,690. 2009 AMOUNT: $ 113,934. 2010 AMOUNT: $ 101,054. 2011 AMOUNT: $ 89,077. 2012 AMOUNT: $ 200,029. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4699249 40813 350955 540000 4551017 4319315 945927 -25993 540000 4699249 4272325 46990 4319315 4223559 48766 4272325 4314723 67110 158275 4223558 0.00000 0.97000 0.03000 0 1 1 2761635 2761635 69282006 14069178 55212828 396772 390968 5804 8200089 6659425 1540664 546850 546850 60067781 ASSETS HELD BY OTHERS 11075392 F 11075392 DEFERRED COMPENSATION 60000 ACCRUED PENSION 3049287 VALUATION OF INTEREST RATE SWAP AGREEMENT 10611050 13720337 X 20443269 -129449 51980 -599979 -677448 21120717 0 21120717 23645253 0 23645253 599979 599979 24245232 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: USED AS REQUIRED BY DONOR INTENTIONS AND JCC SPENDING POLICIES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 2012 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS. PART XI, LINE 2D - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED TO EXPENSE -537,911. INVESTMENT FEES RECLASSIFED TO EXPENSE -62,068. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED FROM REVENUE 537,911. INVESTMENT FEES RECLASSIFIED FROM REVENUE 62,068. GOLF TOURNAMENT 146074 87229 58845 3575 15000 19332 4156 6583 DANCING IN THE LOOP 79428 52369 27059 12741 11183 4520 8814 225502 139598 85904 3575 27741 30515 8676 15397 85904 0 1 SCHOLARSHIPS-CAMP SABRA 33 59525 SCHOLARSHIPS-DAY CAMP 45 39450 SCHOLARSHIPS-EARLY CHILDHOOD 131 302443 SCHOLARSHIPS-HEALTH & WELLNESS 341 119163 SCHOLARSHIPS-JEWISH COMMUNITY LIFE 28 3844 SCHOLARSHIPS-SENIOR ADULT 5 13306 SCHOLARSHIPS-CULTURAL ARTS 4 180 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 231960 0 25000 0 0 0 0 0 15664 0 272624 0 0 0 A MISSOURI DEVELOPMENT FINANCE BOARD 431387649 60636VBF3 2007-12-13 45000000 CONSTRUCTION AND RENOVATION OF FACILITIES 0 0 0 A 45000000 354152 44645848 2010 0 0 1 1 A 0 0 0 0 0 0 1 A 0 0 0 1 1 1 BANK OF AMERICA 360.000000000000 0 0 0 0 1 A 1 SCHEDULE K PART IV, ARBITRAGE, LINE 2C DATE REBATE COMPUTATION PERFORMED ISSUER NAME: MISSOURI DEVELOPMENT FINANCE BOARD DATE THE REBATE COMPUTATION WAS PERFORMED: 12/15/2012 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 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. THE INITIAL COMPENSATION FOR THE CEO AND CFO IS BASED ON SEVERAL FACTORS, INCLUDING MARKET RATES, 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUATION OF INTEREST RATE SWAP -601,294. CHANGE IN INVESTMENTS HELD BY JEWISH FEDERATION OF ST. LOUIS 908,204. NET PERIODIC PENSION GAIN/(LOSS) 278,455. 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 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0