BERNARD OSHER MARIN JEWISH COMMUNITY CENTER 07-01-95: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- BERNARD OSHER MARIN JEWISH COMMUNITY CENTER 07-01-95 (EIN 68-0360243)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-08-03
- IRS object ID
- 201132159349300333
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-08-03T17:21:57-07:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DORAN & ASSOCIATES | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 55 MITCHELL BOULEVARD STE 3 | AddressLine1 |
| City | SAN RAFAEL | City |
| State | CA | State |
| ZIP Code | 94903 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 680360243 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERNARD OSHER MARIN JEWISH | BusinessNameLine1 |
| Business Name Line2 | COMMUNITY CENTER | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BERN | NameControl |
| Phone | 4154448000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 NORTH SAN PEDRO ROAD | AddressLine1 |
| City | SAN RAFAEL | City |
| State | CA | State |
| ZIP Code | 94903 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RACHEL KERTZ | Name |
| Title | President | Title |
| Date Signed | 2011-08-03 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | X | AmendedReturn |
| Name Of Principal Officer Person | JUDY WOLFF-BOLTON | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 NORTH SAN PEDRO ROAD | AddressLine1 |
| City | SAN RAFAEL | City |
| State | CA | State |
| ZIP Code | 94903 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 9435723 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c | X | Organization501c |
| Web Site | www.marinjcc.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1995 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO SERVE THE EDUCATIONAL, SOCIAL AND CULTURAL NEEDS OF THE MARIN COUNTY JEWISH COMMUNITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 13 | NbrIndependentVotingMembers |
| Total Nbr Employees | 364 | TotalNbrEmployees |
| Total Nbr Volunteers | 120 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 1330532 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1362684 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 7900302 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 7989508 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 10096 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4781 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 53557 | OtherRevenuePriorYear |
| Other Revenue Current Year | 46893 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 9294487 | TotalRevenuePriorYear |
| Total Revenue Current Year | 9403866 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 6414520 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 6224820 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 382544 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4040189 | OtherExpensePriorYear |
| Other Expenses Current Year | 3724219 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 10454709 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9949039 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1160222 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -545173 | RevenuesLessExpensesCY |
| Total Assets BOY | 19871551 | TotalAssetsBOY |
| Total Assets EOY | 20981924 | TotalAssetsEOY |
| Total Liabilities BOY | 6624823 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 8280369 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 13246728 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 12701555 | NetAssetsOrFundBalancesEOY |
| Mission Description | THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO SERVE THE EDUCATIONAL, SOCIAL AND CULTURAL NEEDS OF THE MARIN COUNTY JEWISH COMMUNITY. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 3157792 | Expense |
| Revenue | 888240 | Revenue |
| Description | HEALTH & WELLNESS - PROVIDES PHYSICAL FITNESS FACILITIES AND ACTIVITIES WITH TRAINING AND EDUCATION. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2759229 | Expense |
| Revenue | 1815264 | Revenue |
| Description | NURSERY SCHOOL - INFANT/TODDLER DAYCARE & PRESCHOOL CLASSES DESIGNED TO PROVIDE EDUCATIONAL, SOCIAL, AND CULTURAL ENRICHMENT. EXPANDED NUMBER OF PROGRAM OFFERINGS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 687733 | Expense |
| Revenue | 376925 | Revenue |
| Description | CAMP & YOUTH - AGENCY SPONSORS SOCIAL GROUPS, CLASSES, LECTURES, TRIPS AND CULTURAL PROGRAMS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1318698 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 726679 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 7923452 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | true | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | true | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 101 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 364 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Form8886 T Filed | false | Form8886TFiled |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Non Deductible Disclosure | false | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | true | QuidProQuoContributions |
| Quid Pro Quo Disclosure | true | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Nbr Voting Governing Body Members | 13 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 13 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Policies Reference Chapters | false | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MICHAEL BAUMSTEIN | NamePerson |
| Telephone Number | 4154448000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 NORTH SAN PEDRO ROAD | AddressLine1 |
| City | SAN RAFAEL | City |
| State | CA | State |
| ZIP Code | 94903 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| SCOTT KABAT | |||||||
| MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| RUTHELLEN TOOLE | |||||||
| MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| RACHEL KERTZ | |||||||
| President | 5.00 | X | 0 | 0 | 0 | X | |
| MICHAEL BAUMSTEIN | |||||||
| COO | 40.00 | 151320 | 0 | 9079 | X | ||
| MICHAEL BARENBAUM | |||||||
| MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| MARTY FRIEDMAN | |||||||
| Vice President | 5.00 | X | 0 | 0 | 0 | X | |
| MARLYN MCCLASKY | |||||||
| MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| MARK GOODMAN | |||||||
| Treasurer | 5.00 | X | 0 | 0 | 0 | X | |
| LESLIE ISAACS | |||||||
| MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| KAREN YOUNG | |||||||
| MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| JUDY WOLFF-BOLTON | |||||||
| Executive Direc | 40.00 | 182960 | 0 | 6340 | X | ||
| JAMES SOKOL | |||||||
| DEVEL. DIRECTOR | 40.00 | 102545 | 0 | 4298 | X | ||
| DEBORAH STADTNER | |||||||
| Secretary | 5.00 | X | 0 | 0 | 0 | X | |
| DEBORAH NEWBRUN | |||||||
| ASSOC. DIR. | 40.00 | 104466 | 0 | 4144 | X | ||
| CRAIG SLAYEN | |||||||
| MEMBER | 5.00 | X | 0 | 0 | 0 | ||
| BETH SILVER | |||||||
| AT-LARGE | 5.00 | X | 0 | 0 | 0 | X | |
| ALEX ZELIKOVSKY | |||||||
| AT-LARGE | 5.00 | X | 0 | 0 | 0 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 541291 | TotalReportableCompFromOrg |
| Total Other Compensation | 23861 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 22505 | FundraisingEvents |
| Government Grants | 68508 | GovernmentGrants |
| All Other Contributions | 1271671 | AllOtherContributions |
| Noncash Contributions | 4687 | NoncashContributions |
| Total Contributions | 1362684 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| PROGRAM SERVICE REVENUE | 711300 | 4111990 | 4111990 |
| Membership Dues & Assessments | 713940 | 3877518 | 3877518 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 7989508 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4781 | TotalRevenueColumn |
| Exclusion | $4,781 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 11144 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 22505 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 31857 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -20713 | TotalRevenueColumn |
| Related Or Exempt Function Income | -20713 | RelatedOrExemptFunctionIncome |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS | Description |
| Business Code | 713940 | BusinessCode |
| Total Revenue Column | 67606 | TotalRevenueColumn |
| Related Or Exempt Function Income | 67606 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 67606 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 9403866 | TotalRevenueColumn |
| Related Or Exempt Function Income | 8036401 | RelatedOrExemptFunctionIncome |
| Exclusion | $4,781 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 335838 | Total |
| Program Services | 223892 | ProgramServices |
| Management And General | 111946 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4649565 | Total |
| Program Services | 3917219 | ProgramServices |
| Management And General | 586061 | ManagementAndGeneral |
| Fundraising | 146285 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 340138 | Total |
| Program Services | 282534 | ProgramServices |
| Management And General | 47623 | ManagementAndGeneral |
| Fundraising | 9981 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 344364 | Total |
| Program Services | 286046 | ProgramServices |
| Management And General | 48214 | ManagementAndGeneral |
| Fundraising | 10104 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 554915 | Total |
| Program Services | 460938 | ProgramServices |
| Management And General | 77694 | ManagementAndGeneral |
| Fundraising | 16283 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11027 | Total |
| Program Services | 9159 | ProgramServices |
| Management And General | 1544 | ManagementAndGeneral |
| Fundraising | 324 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24000 | Total |
| Program Services | 14767 | ProgramServices |
| Management And General | 9233 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 230898 | Total |
| Program Services | 186033 | ProgramServices |
| Management And General | 44865 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90599 | Total |
| Program Services | 73499 | ProgramServices |
| Management And General | 17100 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 67038 | Total |
| Program Services | 46896 | ProgramServices |
| Management And General | 18181 | ManagementAndGeneral |
| Fundraising | 1961 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 980524 | Total |
| Program Services | 627246 | ProgramServices |
| Management And General | 352947 | ManagementAndGeneral |
| Fundraising | 331 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27336 | Total |
| Program Services | 20886 | ProgramServices |
| Management And General | 6430 | ManagementAndGeneral |
| Fundraising | 20 | Fundraising |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9817 | Total |
| Program Services | 8857 | ProgramServices |
| Management And General | 960 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 68446 | Total |
| Program Services | 41976 | ProgramServices |
| Management And General | 26035 | ManagementAndGeneral |
| Fundraising | 435 | Fundraising |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 841276 | Total |
| Program Services | 698804 | ProgramServices |
| Management And General | 117787 | ManagementAndGeneral |
| Fundraising | 24685 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83270 | Total |
| Program Services | 53268 | ProgramServices |
| Management And General | 29974 | ManagementAndGeneral |
| Fundraising | 28 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| PROGRAM EXPENSE | 912931 | 706074 | 50916 | 155941 |
| Printing and Publications | 141153 | 116107 | 9062 | 15984 |
| MISCELLANEOUS | 83039 | 48914 | 33943 | 182 |
| EQUIPMENT RENTAL & MAINTENANCE | 60040 | 39658 | 20382 | |
| DUES | 68803 | 42720 | 26083 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24022 | Total |
| Program Services | 17959 | ProgramServices |
| Management And General | 6063 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9949039 | Total |
| Program Services | 7923452 | ProgramServices |
| Management And General | 1643043 | ManagementAndGeneral |
| Fundraising | 382544 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 122801 | BOY |
| EOY | 340643 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 592248 | BOY |
| EOY | 582749 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 762362 | BOY |
| EOY | 327364 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 154412 | BOY |
| EOY | 214858 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 138614 | BOY |
| EOY | 86772 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 29478365 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 11848382 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18091114 | BOY |
| EOY | 17629983 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10000 | BOY |
| EOY | 1799555 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19871551 | BOY |
| EOY | 20981924 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 710155 | BOY |
| EOY | 614411 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 635795 | BOY |
| EOY | 2230566 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 67490 | BOY |
| EOY | 56009 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5211383 | BOY |
| EOY | 5379383 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6624823 | BOY |
| EOY | 8280369 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12749211 | BOY |
| EOY | 12104780 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 249104 | BOY |
| EOY | 341634 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 248413 | BOY |
| EOY | 255141 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13246728 | BOY |
| EOY | 12701555 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19871551 | BOY |
| EOY | 20981924 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
| Federal Grant Audit Performed | false | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8971345 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6027906 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4508221 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5016331 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5240202 | CurrentTaxYear |
| Total | 29764005 | Total |
Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 8971345 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 6027906 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4508221 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5016331 | CurrentTaxYearMinus1Year |
| Current Tax Year | 5240202 | CurrentTaxYear |
| Total | 29764005 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 4061735 | AmountsSubstContributorsTotal |
| Public Support Total170 | 25702270 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 6321 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14115 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 13876 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 10096 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4781 | CurrentTaxYear |
| Total | 49189 | Total |
Net UBI NetUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 51048 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 40417 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10234 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 53557 | CurrentTaxYearMinus1Year |
| Current Tax Year | 67606 | CurrentTaxYear |
| Total | 222862 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 30036056 | TotalSupport |
| Gross Receipts From Admissions Etc | 19536831 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.85570 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.81960 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 277591 | BeginningOfYearBalance |
| Contributions | 6728 | Contributions |
| Investment Earnings Or Losses | 2417 | InvestmentEarningsOrLosses |
| Other Expenditures | 18654 | OtherExpenditures |
| End Of Year Balance | 268082 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 182053 | BeginningOfYearBalance |
| Contributions | 91987 | Contributions |
| Investment Earnings Or Losses | 3551 | InvestmentEarningsOrLosses |
| End Of Year Balance | 277591 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.04830 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.95170 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1537971 | OtherCostOrOtherBasis |
| Book Value | 1537971 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 25582043 | OtherCostOrOtherBasis |
| Depreciation | 9814712 | Depreciation |
| Book Value | 15767331 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2358351 | OtherCostOrOtherBasis |
| Depreciation | 2033670 | Depreciation |
| Book Value | 324681 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 17629983 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| TUITION RECEIVABLE | 1789555 |
| MISCELLANEOUS | 10000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1799555 | TotalBookValueOtherAssets |
| Total Revenue | 9403866 | TotalRevenue |
| Total Expenses | 9949039 | TotalExpenses |
| Excess Or Deficit For Year | -545173 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | -545173 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 9435723 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 31857 | OtherRevenues |
| Revenue Not Rptd F990 | 31857 | RevenueNotRptdF990 |
| Revenue Subtotal | 9403866 | RevenueSubtotal |
| Total Revenue Per Form990 | 9403866 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 9980896 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 31857 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 31857 | ExpensesNotRptdF990 |
| Expenses Subtotal | 9949039 | ExpensesSubtotal |
| Total Expenses Per Form990 | 9949039 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X | Part X : FIN48 Footnote | New Accounting Principles, ASC 740-10, Accounting for Uncertainty in Income Taxes - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires the Center to report information regarding its exposure to various tax positions taken by the Center. The Center has determined whether any tax positions have met the recognition threshold and have measured the Center's exposure to those tax positions. Management believes that the Center has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. Federal and state tax authorities generally have the right to examine and audit the previous three years of tax returns filed. Any interest or penalties assessed to the Center are recorded in operating expenses. No interest or penalties from federal or state tax authorities were recorded in the accompanying financial statements. |
| Part XIII, Line 2d | Part XIII, Line 2d: Other expenses and losses per audited F/S | SPECIAL EVENT EXPENSE $31857 |
| Part XII, Line 2d | Part XII, Line 2d: Other revenue amounts included in F/S but not included on form 990 | SPECIAL EVENT EXPENSE $31857 |
| Part V, Line 4 | Part V, Line 4: Intended uses of the endowment fund. | THE ENDOWMENT IS HELD TO PROVIDE A PREDICTABLE STREAM OF FUNDING FOR PROGAMS AND OTHER PURPOSES. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agreement Ref Fundraising | false | AgreementRefFundraising |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF TOURN. | NameOfEvent1 |
| Gross Receipts Event1 | 33649 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 22505 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 11144 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 15233 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 11301 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 5323 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 33649 | GrossReceiptsTotal |
| Charitable Contributions Total | 22505 | CharitableContributionsTotal |
| Gross Revenue Total Events | 11144 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 15233 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 11301 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 5323 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 31857 | DirectExpenseSummaryEvents |
| Net Income Summary | -20713 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg |
|---|---|---|---|
| MICHAEL BAUMSTEIN | |||
| 151320 | 9079 | 160399 | 160399 |
| JUDY WOLFF-BOLTON | |||
| 182960 | 6340 | 189300 | 188268 |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | RON MOGEL | NamePerson |
| Purpose Of Loan | REIMBURSEMENT NOTE | PurposeOfLoan |
| Loan To Organization | X | LoanToOrganization |
| Original Principal | $155,000 | OriginalPrincipalAmount |
| Balance Due | 56009 | BalanceDue |
| Default | false | Default |
| Approved By Board | true | ApprovedByBoard |
| Written Agreement | true | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 56009 | TotalBalanceDue |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | THE CENTER MAKES GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE IN THE CENTER'S OFFICE. |
| Form 990, Part VI, Line 15b | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | Bernard Osher Marin Jewish Community Center's policy requires the analysis of compensation of key employees, including the Executive Director, Chief Operating Officer, Associate Director of Programs and other top management identified by the Board on at least a bi-annual (every other year) basis. The salaries shall be compared to equivalent JCCs and other organizations based on mission, budget size, job description and demands, and other factors. Based on the analysis, the Board shall conclude whethereach key employee'scompensation is appropriate. Such analysis shall be documented and filed in the Corporation's records. |
| Form 990, Part VI, Line 12c | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | THE CONFLICT OF INTEREST POLICY SHOULD BE REVIEWED ANNUALLY, BY ALL BOARD AND STAFF MEMBERS. THE POLICY SHOULD BE COMPLETED BY EACH INDIVIDUAL, SIGNED AND RETURNED TO THE JCC PRESIDENT. A LIST OF POTENTIAL CONFLICTS SHOULD BE DISTRIBUTED TO THE BOARD OF DIRECTORS WITHIN 30 DAYS AND APPROVED BY THE BOARD AS PART OF THE MINUTES OF A REGULAR BOARD MEETING. |
| Form 990, Part VI, Line 11 | Form 990, Part VI, Line 11: Form 990 Review Process | The Bernard Osher Marin Jewish Community Center's policy requires the distribution annually of the draft Federal IRS Form 990 to the entire Board of Directors for review and comment prior to its filing. Board members should contact the Chair of the Board's Audit Committee and/or Chief Operating/Financial Officer with any comments regarding the draft. Board members will have no fewer than 5 business days to review the draft and shall be invited to an Audit Committee meeting at which time the draft is reviewed. The Board shall give the Audit Committee, together with management (the Executive Director and Chief Operating/Financial Officer), final review and approval responsibility for the submitted Form 990. All Board members shall then receive a copy of the approved Form 990 prior to filing. |
| Form 990, Part III, Line 4d | Form 990, Part III, Line 4d : Other Program Services Description | OTHER PROGRAM SERVICES 4: CAMP & YOUTH - AGENCY SPONSORS SOCIAL GROUPS, CLASSES, LECTURES, TRIPS AND CULTURAL PROGRAMS. OTHER PROGRAM SERVICES 5: PERFORMING ARTS, ADULTS, AND SENIORS - AGENCY SPONSORS SOCIAL GROUPS, CLASSES, LECTURES, TRIPS & CULTURAL PROGRAMS. OTHER PROGRAM SERVICES 6: JEWISH LIFE - AGENCY SPONSORS CLASSES THAT RANGE FROM PROBING LOOKS AT JEWISH ARTS AND CULTURE TO ONGOING FREE CLASSES IN ISRAELI FOLK DANCING AND TORAH STUDY. |