2012-11-15T16:59:41-06:00 2011-12-31 410746749 CLIFTONLARSONALLEN LLP 600 WASHINGTON AVENUE SUITE 1800 ST LOUIS MO 63101 990 2011-01-01 430681477 JEWISH COMMUNITY CENTER OF ST LOUIS JEWI 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 LYNN WITTELS 3144325700 2012-11-15 1 JEFF PARKER P00970069 3149254300 2011 2016-02-24 21:20:13Z LYNN WITTELS 2 MILLSTONE CAMPUS DR ST LOUIS MO 63146 27659272 0 X WWW.JCCSTL.COM X 1952 MO TO PROVIDE HEALTH AND WELFARE SERVICES TO THE ST LOUIS COMMUNITY 62 62 1078 1119 0 0 10438280 11356981 7440523 7779101 401326 672597 541369 574221 18821498 20382900 467709 570304 0 0 9743099 9945669 0 0 746980 12220365 12313076 22431173 22829049 -3609675 -2446149 86424662 83005097 56206844 63310722 30217818 19694375 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 2853704 2400210 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 2011, 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. 1943330 1860290 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 2011, CAMP SABRA SERVED NEARLY 500 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 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 $100,000 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. 996096 336849 CULTURAL ARTS- THE JCC HAS A RICH TRADITION IN BRINGING JEWISH CULTURAL OPPORTUNITIES TO ITS MEMBERS AND THE ST. LOUIS COMMUNITY. IN MAINTAINING THAT LONG STANDING TRADITION, THE FOCUS OF THE ROSWELL AND WILMA MESSING CULTURAL ARTS DEPARTMENT HAS BEEN ON THEATRE, FILM AND LITERATURE. THE ST. LOUIS JEWISH BOOK FESTIVAL ALLOWS PROMINENT AUTHORS TO SHOWCASE THEIR LATEST WORKS AND LETS THE READERS GET UP CLOSE AND PERSONAL. OVER THIRTY-FIVE AUTHORS VISIT THE FESTIVAL THROUGHOUT THE YEAR WITH A CONCENTRATION DURING JEWISH BOOK MONTH, A TEN DAY PERIOD. IT IS THE LARGEST ATTENDED JEWISH BOOK FESTIVAL IN THE COUNTRY WITH AUDIENCES OF MORE THAN 10,000 ANNUALLY. OUR NEW JEWISH THEATRE HAS WON SIX KEVIN KLINE AWARDS (RECOGNIZING OUTSTANDING ACHIEVEMENT IN PROFESSIONAL THEATRE IN THE GREATER ST. LOUIS AREA) SINCE THE INCEPTION OF THE AWARDS PROGRAM FIVE YEARS AGO -- CAPTURING MANY HIGH HONOR AWARDS SUCH AS OUTSTANDING ACTRESS, OUTSTANDING SUPPORTING ACTOR AND OUTSTANDING DIRECTOR OF A PLAY. THIS PROGRAM PRODUCES A FULL SEASON OF FIVE SHOWS ANNUALLY WHICH ARE SEEN BY MORE THAN 6,000 AUDIENCE MEMBERS. THE ST. LOUIS JEWISH FILM FESTIVAL BRINGS POIGNANT FILMS AND FILMMAKERS, AS THEY RELATE TO JEWISH VALUES, CULTURE AND/OR HISTORY AND IS A LARGELY ATTENDED EVENT. THE J'S YOUTH THEATRE PROGRAM INTRODUCES THE FUN OF PERFORMING IN FRONT OF A LIVE AUDIENCE WHILE TEACHING ST. LOUIS CHILDREN ALL ABOUT DRAMA, COSTUMING AND THEATRICS. THEATRE UNLIMITED, A PROGRAM DESIGNED FOR ADULTS WITH DISABILITIES, HAS BROUGHT THE EXCITEMENT OF THEATRICAL PERFORMING TO LIFE! PARTICIPANTS ACT, SING, DANCE AND SHINE ON CENTER STAGE, ALL IN A BARRIER-FREE SETTING. 13116688 3270829 ALL OTHER PROGRAMS INCLUDING HEALTH AND WELLNESS, JEWISH COMMUNITY LIFE, SENIOR ADULT AND DAY CAMP. 13116688 3270829 18909818 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 1 0 0 0 0 1 0 0 0 0 1 42 0 1 1078 1 0 0 0 0 0 0 0 0 0 0 0 0 X 62 62 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 MARK GELLMAN 1.00 X X 0 0 0 BETHE GROWE 1.00 X X 0 0 0 STACY SIWAK 1.00 X X 0 0 0 JANE RUBIN 1.00 X X 0 0 0 MARK 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 MICHAEL STAENBERG 1.00 X 0 0 0 MARILYN FOX 1.00 X 0 0 0 THOM KUHN 1.00 X 0 0 0 MARTIN OBERMAN 1.00 X 0 0 0 SANFORD POMERANTZ 1.00 X 0 0 0 MONTE SANDLER 1.00 X 0 0 0 JUDITH SCISSORS 1.00 X 0 0 0 TODD SIWAK 1.00 X 0 0 0 ELAINE TENZER 1.00 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 ALAN BORNSTEIN 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 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 MARGIE HARTMAN 1.00 X 0 0 0 HAWARD 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 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 SARAH OBERMAN 1.00 X 0 0 0 LENORE PEPPER 1.00 X 0 0 0 JEROME RASKAS 1.00 X 0 0 0 EILEEN SCHECHTER 1.00 X 0 0 0 DAVID SHERMAN III 1.00 X 0 0 0 JULIE STERN 1.00 X 0 0 0 SCOTT STERN 1.00 X 0 0 0 MORRIS STERNECK 1.00 X 0 0 0 STEVEN TUCKER 1.00 X 0 0 0 HARVEY WALLACE 1.00 X 0 0 0 JACOB WINSTO-GALANT 1.00 X 0 0 0 ELEANOR WOLFF 1.00 X 0 0 0 MARVIN WOOL 1.00 X 0 0 0 LYNN WITTELS 40.00 X 248929 0 12795 STEVEN ROSENZWEIG 40.00 X 127442 0 10906 376371 0 23701 2 0 1 0 EXPRESS FOOD SERVICE 12545 OLIVE BLVD SUITE 191 CREVE COEUR MO 63141 FOOD SERVICE 331533 SM WILSON & CO PO BOX 5210 ST LOUIS MO 63139 CONSTRUCTION 291667 RICOH USA INC PO BOX 534777 ATLANTA GA 303534777 GRAPHIC DESIGN/PRINTING 284319 CLUB ONE INC 555 MARKET ST SUITE 1300 SAN FRANCISCO CA 94105 FITNESS CONSULTATION 280628 US FOODSERVICE SALEM DIVISION PO BOX 502059 ST LOUIS MO 631502059 FOOD SERVICE 170212 8 1183333 5344561 119158 1409913 3300016 11356981 EARLY CHILDHOOD 900099 2400210 2400210 HEALTH & WELLNESS 900099 2284201 2284201 CAMP SABRA 900099 1860290 1860290 DAY CAMP 900099 897551 897551 CULTURAL ACTIVITIES 900099 336849 336849 7779101 278988 278988 485144 0 485144 485144 485144 7593821 7173247 26965 420574 -26965 393609 393609 76160 119158 76160 0 MISCELLANEOUS 900099 89077 89077 89077 20382900 7868178 0 1157741 570304 570304 400072 344349 41697 14026 7838838 6747021 816987 274830 439107 377947 45765 15395 691721 595376 72093 24252 575931 495714 60025 20192 130209 67056 60035 3118 56937 29322 26252 1363 32013 13081 13925 5007 964378 496640 444645 23093 99734 40754 43381 15599 321579 226748 38667 56164 1730984 1601382 129602 231101 192071 37273 1757 29929 12230 13018 4681 2451413 2251302 200111 3165643 2908208 257435 374218 152917 162773 58528 MISCELLANEOUS 939527 565732 304361 69434 FOOD 727338 659138 10171 58029 SUPPLIES 410008 297708 112147 153 REPAIRS & MAINTENANCE 335536 137110 145947 52479 312529 127708 135941 48880 22829049 18909818 3172251 746980 4567 7099 2454619 1034224 3372757 3448246 129148 341203 142065 105520 80155707 18014017 64694190 62141690 1963415 2787306 12233947 11621900 1429954 1517909 86424662 83005097 1905502 1287648 947147 1140020 45000000 45000000 2267654 2452914 6086541 13430140 56206844 63310722 X 21806021 10726068 4092482 4599010 4319315 4369297 30217818 19694375 86424662 83005097 X -2446149 -8077294 X X 0 1 1 X 0 X 18805214 9651773 9865571 10320978 11373281 60016817 7652973 5781131 6280938 7440523 7779101 34934666 26458187 15432904 16146509 17761501 19152382 94951483 2165765 3382327 6764679 1168052 1011460 14492283 0 2165765 3382327 6764679 1168052 1011460 14492283 80459200 900254 1724041 349821 841641 699562 4515319 900254 1724041 349821 841641 699562 4515319 242114 205608 204546 101054 89077 842399 27600555 17362553 16700876 18704196 19941021 100309201 0.80210 0.73430 0.04500 0.04260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4319315 945927 -25993 540000 4699249 4272325 46990 4319315 4223559 48766 4272325 4314723 67110 158275 4223558 0.00000 0.93000 0.07000 0 1 1 2761635 2761635 68362634 11695547 56667087 396772 390163 6609 8087816 5928307 2159509 546850 546850 62141690 ASSETS HELD BY OTHERS 11621900 F 11621900 DEFERRED COMPENSATION 118095 ACCRUED PENSION 3302289 VALUATION OF INTEREST RATE SWAP AGREEMENT 10009756 13430140 20382900 22829049 -2446149 -409079 16300 -7684515 -8077294 -10523443 19387804 -409079 16300 -602317 -995096 20382900 0 20382900 22226732 0 22226732 602317 602317 22829049 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: 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 2008, 2009, 2010, AND 2011 TAX YEARS ARE OPEN FOR EXAMINATION BY THE IRS. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUATION OF INTEREST RATE SWAP -6,371,464. CHANGE IN INVESTMENTS HELD BY JEWISH FEDERATION OF ST. LOUIS -253,666. NET PERIODIC PENSION GAIN/(LOSS) -1,059,385. TOTAL TO SCHEDULE D, PART XI, LINE 8: -7,684,515. PART XII, LINE 2D - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED TO EXPENSE -570,304. INVESTMENT FEES RECLASSIFED TO EXPENSE -32,013. PART XIII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED FROM REVENUE 570,304. INVESTMENT FEES RECLASSIFIED FROM REVENUE 32,013. GOLF TOURNAMENT 112313 72186 40127 3575 17850 12501 0 8040 DANCING IN THE LOOP 83005 46972 36033 411 9455 17915 4301 2112 195318 119158 76160 3986 27305 30416 4301 10152 76160 0 1 SCHOLARSHIPS-CAMP SABRA 56 80331 SCHOLARSHIPS-DAY CAMP 54 44411 SCHOLARSHIPS-EARLY CHILDHOOD 131 309857 SCHOLARSHIPS-HEALTH & WELLNESS 346 127409 SCHOLARSHIPS-JEWISH COMMUNITY LIFE 12 2451 SCHOLARSHIPS-SENIOR ADULT 2 5845 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 228929 0 20000 0 0 0 0 0 12795 0 261724 0 0 0 MISSOURI DEVELOPMENT FINANCE BOARD 431387649 60636VBF3 2007-12-13 45000000 CONSTRUCTION AND RENOVATION OF FACILITIES 0 0 0 45000000 354152 44645848 2010 0 0 1 1 0 0 0 0 1 0 1 0 BANK OF AMERICA 360.000000000000 0 0 0 0 0 X FITNESS EQUIPMENT 1 80882 INDEPENDENT APPRAISAL 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 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 5: NET UNREALIZED LOSSES ON INVESTMENTS: -409,079. DONATED SERVICES AND USE OF FACILITIES: 16,300. CHANGE IN VALUATION OF INTEREST RATE SWAP -6,371,464. CHANGE IN INVESTMENTS HELD BY JEWISH FEDERATION OF ST. LOUIS -253,666. NET PERIODIC PENSION GAIN/(LOSS) -1,059,385. TOTAL TO FORM 990, PART XI, LINE 5: -8,077,294. 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 BOARD OF DIRECTORS BY THE INDEPENDENT ACCOUNTING FIRM AT THE ORGANIZATION'S ANNUAL MEETING, AFTER THE FINANCIAL STATEMENTS HAVE BEEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE. 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 MO 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 JEWISH FEDERATION OF ST LOUIS B 1409913 COST