2011-08-03T17:21:57-07:00 2010-06-30 DORAN & ASSOCIATES 55 MITCHELL BOULEVARD STE 3 SAN RAFAEL CA 94903 990 2009-07-01 680360243 BERNARD OSHER MARIN JEWISH COMMUNITY CENTER BERN 4154448000 200 NORTH SAN PEDRO ROAD SAN RAFAEL CA 94903 RACHEL KERTZ 2011-08-03 2009 2016-02-24 21:20:13Z X JUDY WOLFF-BOLTON 200 NORTH SAN PEDRO ROAD SAN RAFAEL CA 94903 9435723 false false X www.marinjcc.org X 1995 CA THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO SERVE THE EDUCATIONAL, SOCIAL AND CULTURAL NEEDS OF THE MARIN COUNTY JEWISH COMMUNITY. 13 13 364 120 0 1330532 1362684 7900302 7989508 10096 4781 53557 46893 9294487 9403866 0 0 6414520 6224820 0 382544 4040189 3724219 10454709 9949039 -1160222 -545173 19871551 20981924 6624823 8280369 13246728 12701555 THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO SERVE THE EDUCATIONAL, SOCIAL AND CULTURAL NEEDS OF THE MARIN COUNTY JEWISH COMMUNITY. false false 3157792 888240 HEALTH & WELLNESS - PROVIDES PHYSICAL FITNESS FACILITIES AND ACTIVITIES WITH TRAINING AND EDUCATION. 2759229 1815264 NURSERY SCHOOL - INFANT/TODDLER DAYCARE & PRESCHOOL CLASSES DESIGNED TO PROVIDE EDUCATIONAL, SOCIAL, AND CULTURAL ENRICHMENT. EXPANDED NUMBER OF PROGRAM OFFERINGS. 687733 376925 CAMP & YOUTH - AGENCY SPONSORS SOCIAL GROUPS, CLASSES, LECTURES, TRIPS AND CULTURAL PROGRAMS. 1318698 726679 7923452 true true false false false false false false false true true true false false false false false false false true false false false false true false false false false false false true false false false false false false false false false false false false false true 101 0 true 364 true false false false false false false false false true true false 0 false false false false false false false false 13 13 false false false false false false false true true false false false true true true true true true true true false false CA X MICHAEL BAUMSTEIN 4154448000 200 NORTH SAN PEDRO ROAD SAN RAFAEL CA 94903 SCOTT KABAT 5.00 X 0 0 0 RUTHELLEN TOOLE 5.00 X 0 0 0 RACHEL KERTZ 5.00 X X 0 0 0 MICHAEL BAUMSTEIN 40.00 X 151320 0 9079 MICHAEL BARENBAUM 5.00 X 0 0 0 MARTY FRIEDMAN 5.00 X X 0 0 0 MARLYN MCCLASKY 5.00 X 0 0 0 MARK GOODMAN 5.00 X X 0 0 0 LESLIE ISAACS 5.00 X 0 0 0 KAREN YOUNG 5.00 X 0 0 0 JUDY WOLFF-BOLTON 40.00 X 182960 0 6340 JAMES SOKOL 40.00 X 102545 0 4298 DEBORAH STADTNER 5.00 X X 0 0 0 DEBORAH NEWBRUN 40.00 X 104466 0 4144 CRAIG SLAYEN 5.00 X 0 0 0 BETH SILVER 5.00 X X 0 0 0 ALEX ZELIKOVSKY 5.00 X X 0 0 0 541291 23861 4 false true false 0 22505 68508 1271671 4687 1362684 PROGRAM SERVICE REVENUE 711300 4111990 4111990 Membership Dues & Assessments 713940 3877518 3877518 7989508 4781 4781 0 0 0 0 11144 22505 31857 -20713 -20713 0 0 MISCELLANEOUS 713940 67606 67606 67606 9403866 8036401 4781 0 0 0 0 335838 223892 111946 0 4649565 3917219 586061 146285 340138 282534 47623 9981 344364 286046 48214 10104 554915 460938 77694 16283 0 11027 9159 1544 324 24000 14767 9233 0 0 0 230898 186033 44865 90599 73499 17100 67038 46896 18181 1961 0 0 980524 627246 352947 331 27336 20886 6430 20 0 9817 8857 960 68446 41976 26035 435 0 841276 698804 117787 24685 83270 53268 29974 28 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 24022 17959 6063 9949039 7923452 1643043 382544 122801 340643 592248 582749 762362 327364 154412 214858 0 0 0 0 138614 86772 29478365 11848382 18091114 17629983 0 0 0 0 10000 1799555 19871551 20981924 710155 614411 635795 2230566 67490 56009 5211383 5379383 6624823 8280369 X 12749211 12104780 249104 341634 248413 255141 13246728 12701555 19871551 20981924 X false true true X false false X 8971345 6027906 4508221 5016331 5240202 29764005 0 0 8971345 6027906 4508221 5016331 5240202 29764005 4061735 25702270 6321 14115 13876 10096 4781 49189 0 51048 40417 10234 53557 67606 222862 30036056 19536831 0.85570 0.81960 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 277591 6728 2417 18654 268082 182053 91987 3551 277591 0.04830 0.95170 false false false 1537971 1537971 25582043 9814712 15767331 2358351 2033670 324681 17629983 TUITION RECEIVABLE 1789555 MISCELLANEOUS 10000 1799555 9403866 9949039 -545173 -545173 9435723 31857 31857 9403866 9403866 9980896 31857 31857 9949039 9949039 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. false GOLF TOURN. 33649 22505 11144 15233 11301 5323 33649 22505 11144 15233 11301 5323 31857 -20713 X X X false false false false false false false false false false MICHAEL BAUMSTEIN 151320 9079 160399 160399 JUDY WOLFF-BOLTON 182960 6340 189300 188268 RON MOGEL REIMBURSEMENT NOTE X 155000 56009 false true true 56009 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.