2024-04-23T08:16:21-05:00 2023-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2022-07-01 591520581 FERD & GLADYS ALPERT JEWISH FAMILY & CHILDREN'S SERVICE OF PBC & AFFILIATES % CHRISTOPHER HOTALING FERD 5616841991 PO BOX 220627 WEST PALM BEACH FL 33422 MARC HOPIN CEO 5616841991 2024-04-22 true MARC HOPIN 999009999 Paul Hammerschmidt P01384178 2128858000 2024-04-22 2 2022 2023-04-26 12:10:37Z MARC HOPIN PO BOX 220627 WEST PALM BEACH FL 33422 14768556 false X www.alpertjfs.org X 1974 FL TO STRENGTHEN OUR ENTIRE COMMUNITY BY EMPOWERING INDIVIDUALS AND FAMILIES THROUGH THE DELIVERY OF COMPREHENSIVE HUMAN SERVICES. 31 31 130 31 0 0 11158179 11805508 1537373 1496345 319851 409421 461363 898256 13476766 14609530 6405745 7154455 0 0 5000681 6216685 0 0 1330225 1623833 1872186 13030259 15243326 446507 -633796 16278049 17659373 13991236 15981540 2286813 1677833 X THE MISSION OF FERD & GLADYS ALPERT JEWISH FAMILY & CHILDREN'S SERVICE OF PALM BEACH COUNTY, INC. IS TO SERVE THE COMMUNITY BY: - PROVIDING A RANGE OF NEEDED SOCIAL SERVICES TO STRENGTHEN INDIVIDUALS AND FAMILIES. - PARTICIPATING IN IDENTIFYING, ADDRESSING AND ASSISTING IN THE COORDINATION OF COMMUNITY NEEDS. false false 9220815 7087382 721167 LONG-TERM CARE DIVISION: CASE MANAGEMENT IS A CORE PROGRAM OF COMPREHENSIVE CLINICAL INTERVENTION PRIMARILY TO SENIORS, BUT ALSO TO INDIVIDUALS AND FAMILIES COPING WITH MENTAL ILLNESS AND OTHER DISABILITIES. THE ELDERCARE360 PROGRAM, A SUBGROUP OF THE CASE MANAGEMENT PROGRAM, IS OFFERED AS A "GENERAL CONTRACTOR'S" MODEL TO ADULT CHILDREN WHO USUALLY LIVE OUT-OF-STATE. THE ROLE OF THE CARE COORDINATOR IS TO MAINTAIN AND SUPPORT BOTH THE ELDERLY CLIENTS AND THE FAMILY MEMBERS. RESPITE, ALSO KNOWN AS ENHANCED COMPANION, HIRES, SCREENS, TRAINS AND SUPERVISES SENIORS AND AMERICORPS MEMBERS TO PROVIDE FRAIL ELDERLY WITH IN-HOME ASSISTANCE, SUCH AS TRANSPORTATION, LIGHT HOUSEKEEPING, COMPANIONSHIP, GROCERY SHOPPING AND MEAL PREPARATION. AMERICORPS ("LEGACY CORP") IS A FEDERAL GRANT THROUGH ARIZONA STATE UNIVERSITY. MEMBERS PARTICIPATE IN THE ENHANCED COMPANION PROGRAM BY PROVIDING IN-HOME ASSISTANCE TO SENIORS IN THE RESPITE PROGRAM. EACH MEMBER MUST BE 55-PLUS YEARS OLD AND "VOLUNTEER" 9 HOURS PER WEEK, FOR A TOTAL OF 450 HOURS PER YEAR. THEY RECEIVE A MONTHLY STIPEND THROUGH THE GRANT. HOLOCAUST IS FUNDED BY THE CLAIMS CONFERENCE AND OFFERS TWO PRIMARY SERVICES: CASE MANAGEMENT AND SUBSIDIZED IN-HOME CARE TO SURVIVORS OF THE HOLOCAUST. IT ALSO PROVIDES SOME LIMITED EMERGENCY FUNDS AND ASSISTANCE WITH FILING CLAIMS. GUARDIANSHIP PROVIDES LEGAL GUARDIANSHIP ON A VOLUNTARY OR COURT MANDATED BASIS FOR PERSONS WITH DIMINISHED CAPACITY. THIS PROGRAM CAN ALSO PROVIDE MEDICAID PLANNING, INCLUDING THE USE OF A MEDICAID ELIGIBLE POOLED TRUST FOR MEDICAID ELIGIBILITY. 2747062 0 845939 BEHAVIORAL HEALTH DIVISION: COUNSELING PROVIDES PROFESSIONAL PSYCHOTHERAPEUTIC SERVICES TO INDIVIDUALS, COUPLES, FAMILIES AND GROUPS TO COPE WITH THE STRESSES AND CHALLENGES IN THEIR LIVES. PSYCHIATRIC PROVIDES PSYCHIATRIC EVALUATION AND TREATMENT FOR CHILDREN AND ADULTS. ONE FULL-TIME BOARD-CERTIFIED PSYCHIATRIST, AS WELL AS A TEAM OF PSYCHOLOGISTS, SOCIAL WORKERS, MENTAL HEALTH COUNSELORS AND CASE MANAGERS, ARE AVAILABLE TO PROVIDE NEEDED TREATMENT. SERVICES INCLUDE EVALUATION AND ASSESSMENT, MEDICATION MONITORING, PSYCHOTHERAPEUTIC AND SUPPORT SERVICES. DOMESTIC ABUSE PROGRAM WAS ESTABLISHED TO PROVIDE SERVICES FOR JEWISH FAMILIES EXPERIENCING THE EFFECTS OF PHYSICAL, EMOTIONAL, FINANCIAL AND SEXUAL ABUSE. RELATIONSHIPS & DECISIONS PROVIDES TRAINING OF TEENS HELPING THEM TO TRAIN OTHER TEENS IN SAFE DATING. THE PROGRAM FOCUSES ON PREVENTING DATING ABUSE. HEBREW FOR "VOICES" ("KOLOT") IS A COMMITTEE OF THE AGENCY AND A COALITION OF JEWISH ORGANIZATIONS, SYNAGOGUES, AND INDIVIDUALS WORKING AS THE OUTREACH BRANCH OF THE PROGRAM. THE EFFORTS OF KOLOT RESULT IN JEWISH INDIVIDUALS AND FAMILIES CONTACTING THE AGENCY TO ASK FOR HELP. MENTORING 4 KIDS IS AN INDIVIDUAL MENTORING PROGRAM, PARTIALLY FUNDED BY THE UNITED WAY OF PALM BEACH COUNTY, DESIGNED TO HELP CHILDREN LIVING IN FAMILIES WHERE THERE HAS BEEN A LOSS OF A CONSISTENT CARETAKER. BEREAVEMENT PROVIDES OUTREACH SERVICES TO INDIVIDUALS WHO ARE EXPERIENCING ACUTE GRIEF. ASSESSMENT FOR SERVICES IS DONE IN COMMUNITY SETTINGS SUCH AS SYNAGOGUES AND IN-HOME. 1109712 67073 0 COMMUNITY SERVICES DIVISION: COMMUNITY ACCESS LIFELINE (CALL) INCLUDES INFORMATION AND REFERRAL. THE PROGRAM ANSWERS MORE THAN 4,000 CALLS A YEAR FROM COMMUNITY MEMBERS SEEKING ASSISTANCE WITH A RANGE OF PERSONAL AND FAMILY NEEDS. THE PROFESSIONAL STAFF ASSESSES NEEDS AND MAKES THE APPROPRIATE REFERRALS WITHIN AND OUTSIDE OF JFCS. THIS PROGRAM ALSO PROVIDES VERY MINIMAL EMERGENCY FINANCIAL ASSISTANCE TO MEMBERS OF THE JEWISH COMMUNITY WHO MEET THE JFCS CRITERIA FOR FINANCIAL AID. FOOD PANTRY IS A SMALL FOOD PANTRY FOR JEWISH PERSONS IN NEED. THE ORGANIZATION ALSO PROVIDES FOOD VOUCHERS WHEN AVAILABLE AND APPROPRIATE AS WELL AS REFERRALS TO OTHER COMMUNITY FOOD PANTRIES. EMERGENCY FINANCIAL ASSISTANCE - IF FUNDS ARE AVAILABLE, THE AGENCY MAY PROVIDE LIMITED FINANCIAL ASSISTANCE TO JEWISH FAMILIES EXPERIENCING A TEMPORARY FINANCIAL CRISIS. THE APPLICANT MUST DEMONSTRATE THAT THE ASSISTANCE WILL HELP THEM RESUME OR MAINTAIN A HEALTHY FAMILY LIFE. FINANCIAL ASSESSMENT AND VERIFICATION OF NEED ALONG WITH A COMMITMENT TO MAKE NECESSARY LIFESTYLE CHANGES ARE REQUIRED. SEGALL COLLEGE SCHOLARSHIP FUND - A MAXIMUM OF $5,000 MAY BE PROVIDED TO A JEWISH COLLEGE STUDENT LIVING FROM BOYNTON BEACH NORTH TO INDIAN RIVER COUNTY AND WEST TO WELLINGTON AND ARE ATTENDING A FLORIDA COLLEGE. STUDENTS ARE EVALUATED ON FINANCIAL NEED, ACADEMIC ACHIEVEMENT, COMMUNITY SERVICE, RECREATIONAL ACTIVITIES, EMPLOYMENT HISTORY, JEWISH LIFE INVOLVEMENT AND PERSONAL RECOMMENDATIONS. JELF (JEWISH EDUCATIONAL LOAN FUND) - JEWISH STUDENTS LIVING FROM BOYNTON BEACH NORTH TO INDIAN RIVER COUNTY CAN TURN TO ALPERT JFS FOR HELP IN ACCESSING INTEREST-FREE, NEED-BASED LOANS TO SUPPLEMENT THEIR FINANCIAL RESOURCES, AND GIVE THEM THE OPPORTUNITY TO ATTEND FULL-TIME ACCREDITED POST-SECONDARY EDUCATIONAL PROGRAMS. MISCELLANEOUS CONTRACTS INCLUDE THE MEDICAL ALERT SYSTEMS PROGRAM. MENTAL HEALTH FIRST AID IS A PUBLIC EDUCATION PROGRAM THAT INTRODUCES PARTICIPANTS TO RISK FACTORS AND WARNING SIGNS OF MENTAL ILLNESSES, BUILDS UNDERSTANDING OF THEIR IMPACT, AND OVERVIEWS COMMON SUPPORTS. THIS 8-HOUR COURSE USES ROLE-PLAYING AND SIMULATIONS TO DEMONSTRATE HOW TO OFFER INITIAL HELP IN A MENTAL HEALTH CRISIS AND CONNECT PERSONS TO THE APPROPRIATE PROFESSIONAL, PEER, SOCIAL, AND SELF-HELP CARE. THE PROGRAM ALSO TEACHES THE COMMON RISK FACTORS AND WARNING SIGNS OF SPECIFIC TYPES OF ILLNESSES, LIKE ANXIETY, DEPRESSION, SUBSTANCE USE, BIPOLAR DISORDER, AND PSYCHOSIS. 13077589 true true false false false false false false false true true false false true true true false true false false false false false false true false false false true true false false false false false false false false false false false false true true true false false false true 0 0 130 true false false false false false false false false false false false false X 31 31 true false false false false false false true true false false true true true true true true true true true true FL X X CHRISTOPHER HOTALING 5616841991 5841 CORPORATE WAY SUITE 200 WEST PALM BEACH FL 33407 DR JERYL KERSHNER CHILD PSYCHIATRIST 35.0 2.5 X 225487 0 15493 MARC HOPIN CHIEF EXECUTIVE OFFICER 30.0 20.0 X 189279 0 25093 KELLY WHITER CHIEF DEVELOPMENT OFF. 30.0 10.0 X 169459 0 18685 DR ELAINE ROTENBERG CHIEF CLINICAL & IMPACT OFFICE 30.0 10.0 X 144259 0 16228 CHRISTOPHER P HOTALING CHIEF FINANCIAL OFFICER 40.0 10.0 X 133788 0 18608 STEPHANIE ITKIN CHIEF PEOPLE & CULTURE OFFICER 24.0 16.0 X 121677 0 20437 DR JAMES THOMPSON PSYCHIATRIST 35.0 2.5 X 139526 0 0 Dr ARIELLE BURDO DELCASTILLO PSYCHOLOGICAL TESTING MANAGER 37.5 0.0 X 104293 0 10134 ZELDA MASON IMMEDIATE PAST PRESIDENT 2.0 0.0 X X 0 0 0 LARRY ABRAMSON PAST PRESIDENT 2.0 0.0 X 0 0 0 KEITH B BRAUN PAST PRESIDENT 2.0 0.0 X 0 0 0 ARNOLD L LAMPERT PAST PRESIDENT 2.0 0.0 X 0 0 0 MICHAEL A LAMPERT PAST PRESIDENT 2.0 0.0 X 0 0 0 CAROLYN GLEIMER SILBEY PAST PRESIDENT/VP-LJRFS 2.0 2.0 X 0 0 0 GARY HOFFMAN PRESIDENT 2.0 2.0 X X 0 0 0 DON ABRAMS VICE PRESIDENT OF PQI 2.0 0.0 X X 0 0 0 DAVID GINSBERG VICE PRESIDENT OF INSECURITY 2.0 0.0 X X 0 0 0 ALAN I GOLDBERG VICE PRESIDENT OF JRFS 2.0 2.0 X X 0 0 0 JENNIFER LESSER VICE PRESIDENT OF OUTREACH 2.0 0.0 X X 0 0 0 DIANN MANN SECRETARY 2.0 2.0 X X 0 0 0 JOHN STERN TREASURER 2.0 2.0 X X 0 0 0 MERYL FRANKFURT AVNI BOARD MEMBER (EFF. 7/2022) 2.0 0.0 X 0 0 0 JASON DELGROSSO BOARD MEMBER 2.0 0.0 X 0 0 0 ELLIE HART BOARD MEMBER 2.0 0.0 X 0 0 0 NANCY HART BOARD MEMBER (EFF. 7/2022) 2.0 0.0 X 0 0 0 ROBERT HERZOG BOARD MEMBER 2.0 0.0 X 0 0 0 MAXINE MARKS BOARD MEMBER (EFF. 7/2022) 2.0 0.0 X 0 0 0 RUTH NAFTALY BOARD MEMBER (EFF. 7/2022) 2.0 0.0 X 0 0 0 DALE RANDS BOARD MEMBER 2.0 0.0 X 0 0 0 HARRIET I SAMUELS EMERITUS 2.0 0.0 X 0 0 0 BRETT SANDALA BOARD MEMBER 2.0 0.0 X 0 0 0 CINDY SCHLOSSBERG BOARD MEMBER (EFF. 7/2022) 2.0 0.0 X 0 0 0 BARBARA SIDEL BOARD MEMBER (EFF. 7/2022) 2.0 0.0 X 0 0 0 WENDY STAHL BOARD MEMBER (EFF. 7/2022) 2.0 0.0 X 0 0 0 IRWIN D LEBOW EMERITUS 2.0 0.0 X 0 0 0 TRACY CARUSO BOARD MEMBER 1.0 0.0 X 0 0 0 MARJORIE KONIGSBERG BOARD MEMBER 1.0 0.0 X 0 0 0 JOEL YUDENFREUND BOARD MEMBER 1.0 0.0 X 0 0 0 RABBI MICHAEL RESNICK BOARD MEMBER 1.0 0.0 X 0 0 0 1227768 0 124678 9 false true false 0 60000 11745508 7798 11805508 PATIENT SERVICE REVENUE 624100 1496345 1496345 1496345 409421 0 409421 0 0 389250 389250 0 389250 389250 0 567750 159026 408724 408724 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 100282 70761 29521 100282 14609530 1567106 0 1236916 0 7154455 7154455 0 0 557841 408307 54826 94708 0 4779658 3511768 466392 801498 0 478428 305581 55166 117681 400758 324602 34603 41553 0 8722 6339 649 1734 60258 39631 9789 10838 0 0 1143 1143 37331 32415 1339 3577 0 282261 202345 22866 57050 0 0 662270 510945 87722 63603 0 0 0 94168 73541 8370 12257 0 164976 139844 25132 116205 65346 35870 14989 PROGRAM SPECIFIC EXPENSES 399830 292215 107615 OTHER OPERATING EXPENSES 45022 10255 31645 3122 15243326 13077589 835512 1330225 3097601 1973777 240880 500452 313124 478802 730142 869764 0 0 0 0 0 0 36172 51716 134343 294870 5540516 2646080 2873037 2894436 7267905 8231273 278914 285693 0 0 0 0 1305931 2078590 16278049 17659373 3451211 2582076 0 0 80163 111775 0 0 0 0 0 0 2649372 3072525 0 0 7810490 10215164 13991236 15981540 X 1370513 604870 916300 1072963 2286813 1677833 16278049 17659373 -633796 24816 X false true X true false X 7940586 9064684 11708988 11158179 11805508 51677945 0 0 7940586 9064684 11708988 11158179 11805508 51677945 30880552 20797393 325157 340886 354721 680014 798671 2499449 92681 171350 264031 0 0 0 150250 29521 179771 54621196 8933184 0.38076 0.40530 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 138697 12204 2977 147924 163647 -20831 4119 138697 129403 38313 4069 163647 132258 1157 4012 129403 131510 4728 3980 132258 0.81120 0.18880 true false false 600000 600000 2962759 1427511 1535248 1102402 769238 333164 587272 425721 161551 288083 23610 264473 2894436 DUE FROM AFFILIATE 1005341 OPERATING LEASE ROU ASSETS 948478 DEPOSITS 124771 2078590 0 HELD ON BEHALF OF OTHERS 8268799 OPERATING LEASE LIABILITIES 1019255 DUE TO AFFILIATES 927110 10215164 X SCHEDULE D, PART V, LINE 4: THE INTENDED USES OF THE ORGANIZATIONS ENDOWMENTS IS TO PROVIDE FUNDING FOR VARIOUS PROGRAMS. SCHEDULE D, PART X, LINE 2: FERD & GLADYS ALPERT JEWISH FAMILY & CHILDREN'S SERVICE OF PALM BEACH COUNTY, INC. IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE (THE "CODE") OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2023. THE ORGANIZATION RECOGNIZES, AND MEASURES TAX POSITIONS BASED ON THEIR TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN INTEREST EXPENSE AND OTHER NON-INTEREST EXPENSE, RESPECTIVELY. THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2023, THE ORGANIZATION WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. NEFA 567750 0 567750 11445 88851 41265 17465 0 567750 0 567750 11445 88851 41265 17465 159026 408724 true HOME HEALTH CARE 712 7112666 FOOD & MEDICATION 256 40577 TRANSPORTATION 15 1212 SCHEDULE I, PART I, LINE 2: THE ORGANIZATION USES THE FOLLOWING PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: 1. CLIENT APPLIES FOR AND IS ACCEPTED BY THE CLAIMS CONFERENCE BASED ON THE STATUS AS A JEWISH NAZI VICTIM 2. CARE MANAGER MEETS WITH CLIENT TO ASSESS ADL'S (ACTIVITIES OF DAILY LIVING) BASED ON A SURVEY PROVIDED BY OUR GRANTOR CALLED A DAF (DIAGNOSTIC ASSESSMENT FORM) 3. BASED ON THE DAF SCORE, CLIENTS ARE ALLOWED A SET NUMBER OF HOURS PER WEEK 4. BASED ON OUR BUDGET AND AVAILABLE HOURS, A CLIENT IS ASSIGNED A SET NUMBER OF HOURS PER WEEK 5. ONCE THE AIDE COMPLETES THE WORK WEEK, AN INVOICE IS GENERATED FOR OUR AGENCY X X X X false false false false false false false false false MARC HOPIN CHIEF EXECUTIVE OFFICER 189279 0 0 0 0 0 0 0 25093 0 214372 0 0 0 CHRISTOPHER P HOTALING CHIEF FINANCIAL OFFICER 133788 0 0 0 0 0 0 0 18608 0 152396 0 0 0 DR JERYL KERSHNER CHILD PSYCHIATRIST 225487 0 0 0 0 0 0 0 15493 0 240980 0 0 0 KELLEY WHITER CHIEF DEVELOPMENT OFF. 169459 0 0 0 0 0 0 0 18685 0 188144 0 0 0 DR ELAINE ROTENBERG CHIEF CLINICAL & IMPACT OFFICE 144259 0 0 0 0 0 0 0 16228 0 160487 0 0 0 FORM 990, PART VI, SECTION B, LINE 2: ARNOLD L. LAMPERT AND MICHAEL A. LAMPERT HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE FORM 990 WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT OF INTEREST POLICY IS CIRCULATED ANNUALLY TO THE BOARD FOR REVIEW AND SIGNATURES. THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT BOARD AND SENIOR MANAGEMENT MEETINGS. FORM 990, PART VI, SECTION B, LINE 15: THE ORGANIZATION'S NATIONAL TRADE ASSOCIATION SURVEYS THE FIELD AND PROVIDES DETAILED COMPENSATION DATA FOR LIKE ORGANIZATIONS. THE EXECUTIVE COMMITTEE REVIEWS THIS DATA AS WELL AS LOCAL COMPENSATION SURVEYS, EVALUATES THE TOP TWO MANAGEMENT PERSONNEL AND SETS COMPENSATION ACCORDINGLY. THE COMPENSATION IS APPROVED BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 5841 CORPORATE WAYLLC 5841 CORPORATE WAY WEST PALM BEACH FL 33407 262312503 LEASING SPACE FL 400040 2372085 JFCS MELVIN J & CLAIRE LEVINE JEWISH RESIDEN PO BOX 22067 WEST PALM BEACH FL 33422 RESIDENTIAL FL 501(C)(3) 7 JFCS true false false false false false false false false false false false false false true true false true true true MELVIN J & CLAIRE LEVINE JEWISH RESIDENTIAL r 470500 cost MELVIN J & CLAIRE LEVINE JEWISH RESIDENTIAL s 417361 cost MELVIN J & CLAIRE LEVINE JEWISH RESIDENTIAL n, o 978071 cost