2024-08-14T13:13:15-05:00 2023-09-30 420714325 RSM US LLP 80 CITY SQUARE BOSTON MA 021293742 990 2022-10-01 223124450 JEWISH FAMILY & CHILDREN'S FOUNDATION INC JEWI 7816475327 1430 MAIN STREET WALTHAM MA 02451 ELAYNE S WEINSTEIN CHIEF FINANCIAL OFFICER 7816475327 2024-08-13 1 0 KAREN LO P01434915 6179129000 2022 2024-08-08 14:25:15Z GAIL SCHULMAN 1430 MAIN STREET WALTHAM MA 02451 0 0 X N/A X 1991 MA RAISE, HOLD & MANAGE FUNDS & REAL ESTATE IN CONNECTION WITH JEWISH FAMILY & CHILDREN'S SERVICE, INC. 33 33 0 37 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11302 207412 242509 207412 242509 -207412 -242509 3645458 3533289 6906571 7036911 -3261113 -3503622 RAISE, HOLD & MANAGE FUNDS & REAL ESTATE IN CONNECTION WITH JEWISH FAMILY & CHILDREN'S SERVICE, INC. 0 0 190824 HOLDS TITLE TO THE PRINCIPAL OPERATING FACILITY AND HEADQUARTERS OF JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 190824 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 33 33 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MA X ELAYNE S WEINSTEIN CFO 7816475327 1430 MAIN STREET WALTHAM MA 02451 SUSAN ABRAHAM DIRECTOR 1.00 2.00 X 0 0 0 HEDY ADLER DIRECTOR (AS OF 6/13/23) 1.00 2.00 X 0 0 0 MATTHEW APPELSTEIN DIRECTOR 1.00 2.00 X 0 0 0 STEPHEN BERNSTEIN DIRECTOR 1.00 2.00 X 0 0 0 MICHELLE BLACK DIRECTOR 1.00 2.00 X 0 0 0 SHARI CASHMAN DIRECTOR 1.00 2.00 X 0 0 0 JILL COHEN DIRECTOR 1.00 2.00 X 0 0 0 MOREA CUTLER DIRECTOR (AS OF 6/13/23) 1.00 2.00 X 0 0 0 DANIELLE DARISH DIRECTOR 1.00 2.00 X 0 0 0 SUNITHA DAS DIRECTOR 1.00 2.00 X 0 0 0 JOSE FRIDMAN DIRECTOR (AS OF 6/13/23) 1.00 2.00 X 0 0 0 NORA FRIEDMAN DIRECTOR (AS OF 6/13/23) 1.00 2.00 X 0 0 0 JOAN WASSER GISH DIRECTOR 1.00 2.00 X 0 0 0 DAVID GOLDSTONE DIRECTOR (AS OF 6/13/23) 1.00 2.00 X 0 0 0 PENNY GOODMAN DIRECTOR 1.00 2.00 X 0 0 0 ROBIN GROSS DIRECTOR 1.00 2.00 X 0 0 0 JAMIE GROSSMAN DIRECTOR (AS OF 6/13/23) 1.00 2.00 X 0 0 0 STEVEN KAITZ DIRECTOR 1.00 2.00 X 0 0 0 SCOTT KRENTZMAN DIRECTOR 1.00 2.00 X 0 0 0 MICHAEL LEVINGER DIRECTOR 1.00 2.00 X 0 0 0 GINNY MACDOWELL DIRECTOR 1.00 2.00 X 0 0 0 PATRICIA MCWEENEY DIRECTOR (AS OF 6/13/23) 1.00 2.00 X 0 0 0 DALE OKONOW DIRECTOR (THRU 6/13/23) 1.00 2.00 X 0 0 0 SHIRLEY PALEY DIRECTOR 1.00 2.00 X 0 0 0 JAMES RABB MD DIRECTOR (THRU 6/13/23) 1.00 2.00 X 0 0 0 KAREN ROSENBERG DIRECTOR 1.00 2.00 X 0 0 0 DAVID SCHECHTER DIRECTOR (THRU 6/13/23) 1.00 2.00 X 0 0 0 LAURENCE SCHOEN DIRECTOR 1.00 2.00 X 0 0 0 LORI SHAER DIRECTOR 1.00 2.00 X 0 0 0 ALEXANDRA SIMES DIRECTOR 1.00 2.00 X 0 0 0 JACK SWARTZ DIRECTOR 1.00 2.00 X 0 0 0 WAYNE USHMAN DIRECTOR 1.00 2.00 X 0 0 0 SUSAN WILK DIRECTOR 1.00 2.00 X 0 0 0 STEVEN WEIL PRESIDENT (AS OF 6/13/23) 1.00 2.00 X X 0 0 0 LEWIS J PEARLSON TREASURER 1.00 2.00 X X 0 0 0 KIMBERLY CREEM CLERK 1.00 2.00 X X 0 0 0 ANDREW PEARLSTEIN IMMEDIATE PAST PRESIDENT (AS OF 6/13/23) 1.00 2.00 X X 0 0 0 GAIL SCHULMAN CEO 1.00 35.25 X 0 394381 8477 ELAYNE WEINSTEIN CFO 1.00 35.25 X 0 188436 39331 0 582817 47808 0 0 1 0 0 0 0 0 0 20119 18093 1658 368 110222 82449 21734 6039 112168 90282 16991 4895 242509 190824 40383 11302 5608398 2075109 3645458 3533289 3645458 3533289 2821972 2645892 4084599 4391019 6906571 7036911 X 0 0 0 0 -3261113 -3503622 -3261113 -3503622 3645458 3533289 -242509 0 X 0 1 X 1 0 X X 1 JEWISH FAMILY & CHILDREN'S SERVICE INC 042104356 7 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1121680 1121680 4486718 2075109 2411609 3533289 DUE TO JEWISH FAMILY AND CHILDREN'S SERVICE, INC. 4391019 4391019 X 0 0 0 0 0 242509 0 242509 0 242509 PART X, LINE 2: THE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE FASB ASC 740, INCOME TAXES, WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WILL BE SUSTAINED IN AN EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. THE ORGANIZATION WILL ACCOUNT FOR ANY INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL AUTHORITIES FOR THREE YEARS FROM THE FILING DATE. 0 0 0 0 0 0 0 0 0 GAIL SCHULMAN CEO 0 391659 0 0 0 2722 0 5967 0 2510 0 402858 0 0 ELAYNE WEINSTEIN CFO 0 188020 0 0 0 416 0 4066 0 35265 0 227767 0 0 A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2014-10-16 4444120 SEE PART VI 0 0 0 A 1793260 4444120 3444120 88799 911201 2017 1 0 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 0 0 0 0 1 A 1 SCHEDULE K, PART I, COLUMN F, DESCRIPTION OF PURPOSE: - BOND R-4: TO REFUND 2004 SERIES REVENUE BONDS - BOND R-5: CONSTRUCTION LOAN AND CLOSING COST - BOND R-6: TO FINANCE THE ACQUISITION, IMPROVEMENT, AND EQUIPPING OF A NEW OFFICE SPACE. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF DIRECTORS ARE PRESENTED WITH THE COMPLETED FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EVERY BOARD MEMBER IS PROVIDED A RELATED PARTY FORM ANNUALLY TO COMPLETE AND SIGN. NO CONTRACT OR TRANSACTION BETWEEN THE CORPORATION AND ONE OR MORE OF ITS DIRECTORS, OR HIS OR HER FAMILY MEMBERS, OR BETWEEN THE CORPORATION AND ANY OTHER ORGANIZATION OF WHICH ONE OR MORE OF ITS DIRECTORS OR HIS OR HER FAMILY MEMBERS ARE MEMBERS, SHAREHOLDERS, DIRECTORS, TRUSTEES OR OFFICERS, OR IN WHICH ANY OF THEM HAS ANY DIRECT OR INDIRECT FINANCIAL OR OTHER INTEREST, SHALL BE VOID OR VOIDABLE, OR IN ANY WAY AFFECTED, SOLELY FOR THIS REASON, OR SOLELY BECAUSE THE DIRECTOR IS PRESENT OR PARTICIPATES IN THE MEETING OF THE DIRECTORS, OR OF A COMMITTEE THEREOF, WHICH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION, IF: (A) THE MATERIAL FACTS OF HIS OR HER RELATIONSHIP OR INTEREST AS TO THE CONTRACT OR TRANSACTION ARE DISCLOSED OR ARE KNOWN TO THE DIRECTORS OR THE COMMITTEE WHICH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION; (B) THE DIRECTORS OR THE COMMITTEE IN GOOD FAITH AUTHORIZES, APPROVES OR RATIFIES THE CONTRACT OR TRANSACTION BY THE AFFIRMATIVE VOTE OF SIXTY-SEVEN PERCENT (67%) OF THE DISINTERESTED DIRECTORS OR COMMITTEE MEMBERS PRESENT AT THE MEETING AT WHICH QUORUM IS PRESENT (WITHOUT COUNTING INTERESTED PERSONS TOWARD QUORUM); PROVIDED, HOWEVER, THAT WHERE THE POTENTIAL CONFLICT OF INTEREST AT ISSUE INVOLVES A CONTRACT OR TRANSACTION WITH ANOTHER NON-PROFIT ORGANIZATION IN WHICH ALL OF THE DIRECTORS OF THE CORPORATION ALSO SERVE AS DIRECTORS, THE CONTRACT OR TRANSACTION SHALL BE AUTHORIZED, APPROVED OR RATIFIED IN GOOD FAITH BY THE AFFIRMATIVE VOTE OF SIXTY-SEVEN PERCENT (67%) OF THE DIRECTORS OR COMMITTEE MEMBERS WITHOUT AN INTEREST IN THE CONTRACT OR TRANSACTION OTHER THAN THEIR INTEREST AS A DIRECTOR OF THE NON-PROFIT ORGANIZATION, WHO ARE PRESENT AT A MEETING AT WHICH QUORUM IS PRESENT (AND SUCH DIRECTORS SHALL BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM AT SUCH MEETING); AND (C) THE CONTRACT OR TRANSACTION IS IN THE BEST INTERESTS OF THE CORPORATION AS OF THE TIME IT IS AUTHORIZED, APPROVED OR RATIFIED BY THE DIRECTORS OR A COMMITTEE THEREOF. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE CONSISTS OF THE BOARD OFFICERS. THEY SET BASE COMPENSATION BY USING COMPARABILITY DATA THROUGH THE NETWORK OF JEWISH HUMAN SERVICE AGENCIES (NJHSA) WHICH COMPARES JF&CS TO OTHER JEWISH FAMILY AND CHILDREN SERVICE ORGANIZATIONS. THE EXECUTIVE STAFF IS EVALUATED ON MANAGEMENT PERFORMANCE REVIEW (MPR) AND ORGANIZATIONAL AND PERFORMANCE GOALS ARE SET BY THE CEO AND MAY BE SENT TO THE COMPENSATION COMMITTEE FOR INPUT AND/OR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). IN ADDITION, THE FORM 990 IS AVAILABLE VIA CANDID (FORMERLY KNOWN AS GUIDESTAR) AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE. JEWISH FAMILY & CHILDREN'S SERVICE INC 1430 MAIN STREET WALTHAM MA 02451 042104356 SOCIAL SERVICES MA 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0