2023-11-03T12:52:28-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 475 REGENCY PARK SUITE 175 OFALLON IL 62269 990 2022-01-01 430681477 JEWISH COMMUNITY CENTER JEWI 3144323100 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 LYNN WITTELS PRESIDENT/CEO 3144325700 2023-11-03 1 LYNN WITTELS 999009999 0 JEFF PARKER P00970069 6182331200 2023-11-03 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z LYNN WITTELS 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 24821220 0 X WWW.JCCSTL.COM X 1952 MO TO PROVIDE HEALTH AND WELFARE SERVICES TO THE ST. LOUIS COMMUNITY 34 34 926 733 0 0 10128568 10167605 10960326 13481431 523508 228994 177824 242192 21790226 24120222 234198 240861 0 0 10564365 11383951 0 0 878256 8936348 10299945 19734911 21924757 2055315 2195465 73670376 73786020 3005940 3170566 70664436 70615454 X THE ST. LOUIS JEWISH COMMUNITY CENTER ENRICHES LIVES, BUILDS COMMUNITY, PROMOTES INCLUSIVITY AND CREATES MEANINGFUL JEWISH EXPERIENCES. 0 0 7432301 31150 6406965 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 AND FOSTERING A STRONGER COMMUNITY. WITHIN THE WALLS OF OUR TWO ST. LOUIS LOCATIONS, WE PROVIDE HUNDREDS OF GROUP EXERCISE CLASSES, SMALL GROUP PERSONAL TRAINING AND ONE-ON-ONE PERSONAL TRAINING AS WELL AS A WELL-EQUIPPED FITNESS CENTER. PRIOR TO THE PANDEMIC, WE SERVED MORE THAN 16,000 MEMBERS AND AVERAGED OVER 50,000 ENTRY SCANS PER MONTH. WHILE WE CATER TO MANY CLIENTS, WE EMPHASIZE INDIVIDUALITY THROUGH OUR PRIVATE CONSULTATIONS FOR EVERY MEMBER. WHEN THE PANDEMIC IMPACTED OUR MEMBERS' ABILITY TO WORK OUT REGULARLY, WE LAUNCHED OUR VIRTUAL GROUP EXERCISE CLASSES WHICH CONTINUE TODAY. 3020783 138655 2477871 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. RECOGNIZING THAT NOT ALL FAMILIES CAN AFFORD HIGH QUALITY CARE AND EDUCATION FOR THEIR CHILDREN, THE JCC PROVIDED SIGNIFICANT FINANCIAL ASSISTANCE TO FAMILIES IN NEED. BOTH FACILITIES ARE ACCREDITED BY MISSOURI VOLUNTARY ACCREDITATION AND UTILIZE THE PROJECT CONSTRUCT CURRICULUM. 3054536 48772 3113865 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) AND STAFF QUALITY IS SUPERIOR TO OTHER CAMPS. RECOGNIZING THE IMPORTANCE OF A CAMP EXPERIENCE FOR ALL CHILDREN, REGARDLESS OF ECONOMIC RESOURCES - THE JCC PROVIDES FINANCIAL ASSISTANCE TO MAKE THE SABRA EXPERIENCE MORE ACCESSIBLE TO EVERYONE. CAMP SABRA IS ACCREDITED BY THE AMERICAN CAMPING ASSOCIATION. 783636 22284 968141 DAY CAMP - THE MISSION OF THE J DAY CAMPS IS TO PROVIDE A FUN, SAFE, AND INCLUSIVE COMMUNITY FOR ALL CAMPERS AND STAFF. THROUGH INNOVATIVE PROGRAMMING OUR EXPERT STAFF PROMOTES PHYSICAL AND EMOTIONAL DEVELOPMENT AND IMPARTS UNIVERSAL JEWISH VALUES. THE J DAY CAMPS' ENRICHING EXPERIENCE ALLOWS ITS PARTICIPANTS TO DEVELOP VALUABLE SKILLS, MEANINGFUL FRIENDSHIPS AND LIFELONG MEMORIES. IN 2022, THE J DAY CAMPS SERVED NEARLY 1,000 CHILDREN AGES 3-15 BETWEEN BOTH OF OUR FACILITIES IN CHESTERFIELD AND CREVE COEUR. EACH SUMMER, THE JCC (WITH ASSISTANCE FROM THE PRODUCTIVE LIVING BOARD OF ST. LOUIS COUNTY) IS ABLE TO PROVIDE SHADOW COUNSELORS AT NO ADDITIONAL COST TO PARENTS SO THAT CHILDREN WITH DEVELOPMENTAL AND PHYSICAL DISABILITIES CAN PARTICIPATE IN OUR PROGRAMS. CONSISTENT WITH THE JCC MISSION, WE ALSO ALLOCATE FINANCIAL ASSISTANCE TO MAKE THE DAY CAMP EXPERIENCE MORE ACCESSIBLE TO EVERYONE. THE J DAY CAMPS ARE ONE OF A HANDFUL OF DAY CAMPS IN THE ST. LOUIS COMMUNITY ACCREDITED BY THE AMERICAN CAMPING ASSOCIATION. 870757 0 273134 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. IN A TYPICAL YEAR, MORE THAN 35 AUTHORS VISIT THE FESTIVAL WITH A CONCENTRATION DURING JEWISH BOOK MONTH (NOVEMBER). IT IS AMONG THE LARGEST JEWISH BOOK FESTIVALS IN THE COUNTRY WITH AUDIENCES OF MORE THAN 6,000 ANNUALLY. OUR NEW JEWISH THEATRE HAS NUMEROUS AWARDS IN RECOGNITION OF THE QUALITY OF OUR PROFESSIONAL THEATRE PROGRAM -- 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 ATTENDED BY OVER 2,500 ANNUALLY. 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. THE JCC ALSO PROVIDES JEWISH EDUCATIONAL AND OUTREACH PROGRAMS THROUGH ITS CENTER OF JEWISH LIFE AND NISHMAH: THE ST. LOUIS JEWISH WOMEN'S PROJECT, WHICH ENRICH SOULS, MINDS AND SPIRITS TO THOUSANDS MORE COMMUNITY MEMBERS ANNUALLY. 2539832 336958 OTHER PROGRAMS INCLUDING JEWISH COMMUNITY LIFE AND SENIOR ADULT 4194225 22284 1578233 17701845 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 117 0 926 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X JEWISH COMMUNITY CENTER 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 63146 TED FLOM BOARD CHAIR 1.00 X X 0 0 0 JEFFREY A COHEN VICE CHAIR 1.00 X X 0 0 0 JENNY HOFFMAN-MENTLE VICE CHAIR 1.00 X X 0 0 0 BRIAN I PULTMAN VICE CHAIR 1.00 X X 0 0 0 ARTHUR E WEISS VICE CHAIR 1.00 X X 0 0 0 W TED ISAACS TREASURER 1.00 X X 0 0 0 THOM KUHN ASST TREASURER 1.00 X X 0 0 0 STUART L BLOCK SECRETARY 1.00 X X 0 0 0 MICHELLE F SCHWERIN ASST SECRETARY 1.00 X X 0 0 0 RONALD G ABELES DIRECTOR 1.00 X 0 0 0 CYNTHIA L ALBIN DIRECTOR 1.00 X 0 0 0 DAVID DRESNER DIRECTOR 1.00 X 0 0 0 MICHAEL FERMAN DIRECTOR 1.00 X 0 0 0 JADA FOX DIRECTOR 1.00 X 0 0 0 MICHAEL GOLDSTEIN DIRECTOR 1.00 X 0 0 0 WILLIAM GOLDSTEIN DIRECTOR 1.00 X 0 0 0 RACHEL KATZMAN DIRECTOR 1.00 X 0 0 0 ABBY L KUSHNIR DIRECTOR 1.00 X 0 0 0 DEBBIE K LEFTON DIRECTOR 1.00 X 0 0 0 BONNIE E MANN DIRECTOR 1.00 X 0 0 0 JACOB C MUROV DIRECTOR 1.00 X 0 0 0 MANUEL A PALAN DIRECTOR 1.00 X 0 0 0 EVAN RASKAS GOLDFARB DIRECTOR 1.00 X 0 0 0 STEVEN ROSENZWEIG DIRECTOR 1.00 X 0 0 0 JANE T RUBIN DIRECTOR 1.00 X 0 0 0 ANDY SANDLER DIRECTOR 1.00 X 0 0 0 BRYAN SANGER DIRECTOR 1.00 X 0 0 0 ELLEN SCHAPIRO DIRECTOR 1.00 X 0 0 0 TRACEY SINGER DIRECTOR 1.00 X 0 0 0 DANNY SOSHNIK DIRECTOR 1.00 X 0 0 0 JULIE B STERN DIRECTOR 1.00 X 0 0 0 LISA SUFFIAN DIRECTOR 1.00 X 0 0 0 AARON VICKAR DIRECTOR 1.00 X 0 0 0 DAVID WRIGHT DIRECTOR 1.00 X 0 0 0 LYNN WITTELS PRESIDENT & CEO 40.00 X 328921 0 53925 JENNIFER WILSON CONTROLLER 40.00 X 81073 0 0 LAURA DUNN DIRECTOR OF IT 40.00 X 143312 0 15572 CRAIG NEUMAN CHIEF PROGRAM OFFICER 40.00 X 123286 0 10200 HOLLY SWIFT DIRECTOR OF DEVELOPMENT 40.00 X 111949 0 21443 TERRI GROSSMAN DIRECTOR OF MAJOR GIFTS 40.00 X 110026 0 9311 898567 0 110451 5 0 1 0 SEE CONSTRUCTION 111 BEACON ROAD ELDON MO 65072 CONSTRUCTION SERVICE 427400 ABM PO BOX 74008829 CHICAGO IL 60674 JANITORIAL SERVICES 178700 EPS NETWORKS 58 PROGRESS PARKWAY MARYAND HEIGHTS MO 63043 COMPUTER SERVICE 162379 WESTPORT POOLS 156 WELDON PARKWAY MARYAND HEIGHTS MO 63043 POOL SERVICE 147238 PAYCOM PAYROLL LLC 7501 W MEMORIAL RD OKLAHOMA CITY OK 73142 PAYROLL SERVICE 111989 5 650445 36358 1568371 7912431 10167605 MEMBERSHIP DUES 900099 4623546 4623546 CAMP SABRA 900099 3113865 3113865 EARLY CHILDHOOD 900099 2477871 2477871 HEALTH & WELLNESS 900099 1783419 1783419 DAY CAMP 900099 968141 968141 514589 514589 13481431 130199 130199 146689 0 146689 146689 146689 659381 560586 98795 98795 98795 140412 36358 140412 0 MISCELLANEOUS 900099 95503 95503 95503 24120222 13576934 0 375683 240861 240861 463919 463919 8970978 8133890 338208 498880 222727 192014 18936 11777 1073501 925473 91266 56762 652826 562806 55501 34519 23239 7147 15505 587 81832 25167 54598 2067 32485 17398 12968 2119 828678 254851 552894 20933 163368 87494 65218 10656 564380 265750 255335 43295 1995045 1865872 124882 4291 467933 458085 9375 473 9841 5270 3929 642 2885158 2683198 201960 503417 470822 31512 1083 FOOD 876143 497166 328337 50640 MISCELLANEOUS 485775 262457 192704 30614 SUPPLIES 432265 213858 210867 7540 BANK & CREDIT CARD FEES 310623 166359 124003 20261 639763 365907 192739 81117 21924757 17701845 3344656 878256 7044 7044 6661690 8629819 6708479 6558409 2550717 3936386 328315 324237 87202219 44275277 44532265 42926942 11825486 10232282 499358 560697 557022 610204 73670376 73786020 1233138 1408372 1238212 1249170 534590 513024 3005940 3170566 X 56876340 54672511 13788096 15942943 70664436 70615454 73670376 73786020 2195465 -2244447 0 X X 0 1 X 1 0 X 12002118 5661307 10715680 10128568 10167605 48675278 10107712 16455952 6538649 10960326 13481431 57544070 22109830 22117259 17254329 21088894 23649036 106219348 96525 31382 212771 472599 2771723 3585000 0 96525 31382 212771 472599 2771723 3585000 102634348 270240 277009 118456 147505 276888 1090098 270240 277009 118456 147505 276888 1090098 169241 107266 100076 87233 95503 559319 22549311 22501534 17472861 21323632 24021427 107868765 0.95150 0.97590 0.01010 0.00940 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 169,241. 2019 AMOUNT: $ 107,266. 2020 AMOUNT: $ 100,076. 2021 AMOUNT: $ 87,233. 2022 AMOUNT: $ 95,503. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6513260 218117 -784229 5947148 5806804 34368 672088 6513260 5580997 26095 324813 125101 5806804 5884789 71827 758541 1134160 5580997 6052750 14755 -182716 5884789 0.00000 0.84270 0.15730 1 0 2591496 2591496 73728136 36314339 37413797 364386 364386 0 9385497 7593316 1792181 1132704 3236 1129468 42926942 ACCRUED PENSION 266197 DEFERRED COMPENSATION 130086 LEASE LIABILITY 116741 513024 21602429 -2244447 -2244447 23846876 32485 240861 273346 24120222 21651411 0 21651411 32485 240861 273346 21924757 PART V, LINE 4: USED AS REQUIRED BY DONOR INTENTIONS AND JCC SPENDING POLICIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED TO EXPENSE 240,861. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO INDIVIDUALS RECLASSIFIED FROM REVENUE 240,861. J'LA FUNDRAISING GALA 130554 29070 101484 34216 47337 13091 6840 FFL 46216 7288 38928 3250 2880 24475 8323 176770 36358 140412 37466 50217 37566 15163 140412 0 1 SCHOLARSHIPS-DAY CAMP 23 22284 SCHOLARSHIPS-EARLY CHILDHOOD 25 138655 SCHOLARSHIPS-HEALTH & WELLNESS 7 3137 SCHOLARSHIPS - MEMBERSHIP 81 28013 SCHOLARSHIPS-CAMP SABRA 34 48772 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 PRESIDENT & CEO 328921 0 0 0 0 0 27000 0 26925 0 382846 0 0 0 LAURA DUNN DIRECTOR OF IT 143312 0 0 0 0 0 0 0 15572 0 158884 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. ANDY SANDLER AND MONTE SANDLER - FAMILY RELATIONSHIP GREG SIWAK, TODD SIWAK & MARTY OBERMAN - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 IS PREPARED AND REVIEWED BY JCC STAFF AND EXTERNAL AUDITOR, IT IS SHARED WITH THE AUDIT COMMITTEE AND THEN THE BOARD OF DIRECTORS PRIOR TO THE FINAL FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY THE JCC 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 COMPENSATION OF THE CEO IS BY CONTRACT PER APPROVAL BY THE EXECUTIVE COMMITTEE WHO ARE ALL INDEPENDENT WITH REGARDS TO THIS PROCESS. THE CONTRACT AMOUNT IS DETERMINED BY COMPARING COMPENSATION PLANS OF ORGANIZATIONS SIMILAR IN SIZE, FUNCTION, AND GEOGRAPHIC AREA. THE COMPENSATION FOR OTHER OFFICERS (CFO) IS BASED ON SEVERAL FACTORS, INCLUDING MARKET CONDITIONS, SCOPE OF RESPONSIBILITY AND PERFORMANCE. 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. 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.