2012-03-15T13:20:08-05:00 2011-06-30 MCGLADREY & PULLEN LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2010-07-01 520607909 JEWISH COMMUNITY SERVICES INC JEWI 4104669200 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 HOWARD GARTNER 4104669200 2012-03-05 JULIA FLANNERY CPA 4102469300 2010 2016-02-24 21:20:13Z BARBARA LEVY GRADET 5750 PARK HEIGHTS AVENUE BALTIMORE MD 21215 12893772 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. 25 25 237 200 0 0 8516086 8645923 4356267 4058624 27213 20606 128665 168619 13028231 12893772 1703900 1369626 0 0 8608142 8172599 0 0 16037 2217392 2169326 12529434 11711551 498797 1182221 5207756 6814465 1549449 1310650 3658307 5503815 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. 0 0 2632612 32018 2458507 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. 1526588 406174 717859 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. 1704555 1050877 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 2011, THERAPY STAFF SAW APPROXIMATELY 1,500 CLIENTS. ABOUT 500 INDIVIDUALS WERE SEEN BY PSYCHIATRY STAFF AND 35 RECEIVED PSYCHIATRIC REHABILITATION SERVICES. 1018436 931434 0 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 2011. 2737850 CAREER SERVICES, ACCESS, OUTREACH AND PREVENTION EDUCATION SERVICES, AND VOLUNTEER SERVICES 3756286 931434 9620041 1 1 0 0 0 0 0 1 1 1 0 0 0 1 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 1 248 0 1 237 1 0 0 0 0 0 0 0 0 0 0 X 25 25 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 NANCY KOHN RABIN PHD 10.00 X X 0 0 0 BRIAN A GOLDMAN ESQ 10.00 X X 0 0 0 HARRIET BERG 10.00 X X 0 0 0 ROBIN WEIMAN 10.00 X X 0 0 0 HOWARD C GARTNER 10.00 X X 0 0 0 RONALD ATTMAN 2.00 X 0 0 0 SHELDON BEARMAN MD 2.00 X 0 0 0 EMILE A BENDIT MD 2.00 X 0 0 0 MYRNA E CARDIN 2.00 X 0 0 0 RAFAEL CHIKVASHVILI PHD 2.00 X 0 0 0 JONATHAN N DAVIDOV 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 YEHUDA NEUBERGER 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 DEBBI L WEINBERG 2.00 X 0 0 0 BARBARA GRADET 50.00 X 239970 0 13960 JOAN ROTH 40.00 X 130176 0 25405 KAREN NETTLER 40.00 X 133079 0 22137 RUTH KLEIN 40.00 X 105184 0 5250 608409 0 66752 4 0 1 0 DR BRETT GREENBERGER 7009 JEWELED HAND CIRCLE COLUMBIA MD 21044 PSYCHIATRY 130709 1 8645923 8645923 PUBLIC FUNDING 900099 2468921 2468921 COUNSELING FEES 624100 932715 932715 CONSULTATION FEES 900099 236934 236934 HOUSING FEES 624200 217314 217314 PSYCHIATRY FEES 624100 107856 107856 94884 94884 4058624 20606 20606 OTHER 900099 78837 78837 REIMBURSEMENTS 900099 68016 68016 RELIEF REFUNDS 900099 21766 21766 168619 12893772 4227243 0 20606 1369626 1369626 391323 325004 66319 6136949 5096284 1040665 214893 178453 36440 980611 830505 150106 448823 378657 70166 21173 19786 1387 55391 2400 52991 35262 35262 696148 502441 193707 30166 6952 15126 8088 91186 16351 67210 7625 150290 27954 122336 661025 567095 93930 97118 92365 4753 13240 12630 610 67795 44280 23515 112256 25256 87000 CLIENT FOOD 55562 55562 OTHER PROGRAM EXPENSES 53027 53027 SUBSCRIPTIONS AND DUES 26696 13325 13371 OTHER EXPENSES 2991 2088 579 324 11711551 9620041 2075473 16037 1547 1572 1734890 2435931 610968 555624 27835 36050 957641 732291 217854 225350 2614662 3559938 5207756 6814465 941774 573768 607675 631831 0 105051 1549449 1310650 X 1265684 2276011 2160873 2974854 231750 252950 3658307 5503815 5207756 6814465 X 1182221 663287 X 0 1 1 X 0 X 9382934 9211523 10836864 11272726 11114844 51818891 9382934 9211523 10836864 11272726 11114844 51818891 51818891 114448 355816 1127 27213 20606 519210 172870 320529 89624 128665 168619 880307 53218408 8776263 0.97370 0.97020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 25497 185868 184981 26384 0 231750 21200 252950 229684 2066 231750 210400 21350 -2066 229684 1.00000 1 0 957641 732291 225350 225350 DUE TO THE ASSOCIATED 105051 105051 12893772 11711551 1182221 663287 663287 1845508 7056112 663287 663287 6392825 35262 6465685 6500947 12893772 11676289 0 11676289 35262 35262 11711551 PART IV, LINE 1B: THE ORGANIZATION IS INVOLVED IN THE MANAGEMENT OF THE ASSETS OF INDIVIDUALS WITH A FAIR VALUE OF $26,384 AND $25,583 AT JUNE 30, 2011 AND 2010, RESPECTIVELY. OF THIS, $1,050 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 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 OF 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, 2008. PART XII, LINE 4B - OTHER ADJUSTMENTS: APPROPRIATIONS FROM THE ASSOCIATED 6,465,685. 1 REGULAR CASH ASSISTANCE 277 641461 TRANSPORTATION ASSISTANCE 106 29088 SUBSIDIZED HOME CARE 114 395164 MEDICAL EXPENSES 233 59083 CAMP SUBSIDIES 20 23816 EMERGENCY ASSISTANCE - HOLOCAUST SURVIVORS 91 32169 FOOD CERTIFICATES 183 158590 FMV FOOD CERTIFICATES & FOOD BAGS COLLEGE SCHOLARSHIPS 9 30255 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 0 0 0 0 0 0 0 0 BARBARA GRADET 239970 0 0 0 0 0 11960 0 3472 0 255402 0 0 0 JOAN ROTH 130176 0 0 0 0 0 6850 0 19450 0 156476 0 0 0 KAREN NETTLER 133079 0 0 0 0 0 6832 0 16194 0 156105 0 0 0 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 IDENTIFICATION OF POTENTIAL CONFLICTS OF INTEREST LARGELY RESTS WITH THE SELF-DISCLOSURE BY THE BOARD AND STAFF OF JCS. THIS IS DONE, AT A MINIMUM, ONCE A YEAR BY THE BOARD. THE FORMS COMPLETED BY BOARD MEMBERS ARE REVIEWED BY THE TREASURER AND THE FORMS COMPLETED BY STAFF ARE REVIEWED BY THE HR MANAGER. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED AND DOCUMENTED BY THE PRESIDENT OF THE JCS BOARD OF DIRECTORS, IN CONSULTATION WITH THE FIRST VICE PRESIDENT. THE FOLLOWING FACTORS ARE CONSIDERED WHEN DETERMINING COMPENSATION: * PERFORMANCE AND ACCOMPLISHMENTS * BREADTH OF RESPONSIBILITY AND JOB FUNCTIONS * COMPARATIVE MARKET DATA AN INDEPENDENT COMPENSATION COMMITTEE OF THE ASSOCIATED REVIEWS THE SALARIES OF ALL THE EXECUTIVE DIRECTORS IN THE SYSTEM. JCS IS A CONSTITUENT AGENCY OF THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE, INC. THE ASSOCIATED IS AN UNRELATED ORGANIZATION. THE EXECUTIVE DIRECTOR HAS PRIMARY RESPONSIBILITY FOR DETERMINING THE SALARIES OF OTHER EXECUTIVE STAFF. THESE SALARIES ARE REVIEWED BY THE PRESIDENT OF THE JCS BOARD OF DIRECTORS IN CONSULTATION WITH THE FIRST VICE-PRESIDENT. THE FOLLOWING FACTORS ARE CONSIDERED WHEN DETERMINING COMPENSATION. * PERFORMANCE AND ACCOMPLISHMENTS * BREADTH OF RESPONSIBILITY AND JOB FUNCTIONS * COMPARATIVE MARKET DATA 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 GAINS ON INVESTMENTS: 663,287.