2024-10-02T08:18:21-05:00 2023-12-31 946214841 ARMANINO LLP 6 CITYPLACE DRIVE SUITE 900 ST LOUIS MO 63141 990 2023-01-01 430790330 JEWISH FAMILY SERVICES OF ST LOUIS JEWI 3149931000 10950 SCHUETZ RD SAINT LOUIS MO 631465704 MIRIAM SEIDENFELD CHIEF EXECUTIVE OFFICER 3149931000 2024-10-02 1 0 JENNIFER M VACHA P01251998 3149831200 2024-10-02 2023 2024-10-15 13:58:12Z JFS MIRIAM SEIDENFELD 10950 SCHUETZ RD SAINT LOUIS MO 631465704 6502294 0 X WWW.JFSSTL.ORG X 1871 MO JFS OPERATES A FOOD PANTRY AND A CHILD ABUSE PREVENTION PROGRAM AND PROVIDES CLINICAL, OLDER ADULT, AND SAFETY-NET SERVICES. 20 20 76 982 0 0 6425041 5426581 197943 202697 176916 293536 19829 -17987 6819729 5904827 740228 965468 0 0 3186649 3517376 67196 77200 392468 1807999 1379275 5802072 5939319 1017657 -34492 17348023 18319998 231731 250827 17116292 18069171 X INSPIRED BY THE JEWISH TRADITION TO MAKE THE WORLD A BETTER PLACE, JFS HELPS AND SUPPORTS PEOPLE IN NEED TO MEET THEIR CHALLENGES. THROUGH A COMPREHENSIVE RANGE OF SERVICES, INCLUDING A FOOD PANTRY, OLDER ADULT SERVICES, CLINICAL SERVICES, A CHILD ABUSE PREVENTION PROGRAM, AND OTHER PREVENTIVE AND SAFETY-NET SERVICES, JFS HELPS SENIORS REMAIN INDEPENDENT AND CONNECTED TO THE COMMUNITY, REDUCES HUNGER, AND EMPOWERS CHILDREN AND FAMILIES TO LEAD VIBRANT, HEALTHY LIVES. 0 0 1612894 72023 CLINICAL SERVICES: JFS' CLINICAL SERVICES, INCLUDE COUNSELING, CHILD AND ADOLESCENT OUTPATIENT PSYCHIATRY, AND DIAGNOSTIC EVALUATION FOR CHILDREN AND ADOLESCENTS, AND ARE PROVIDED AT REDUCED COST OR FREE OF CHARGE TO INDIVIDUALS OF ALL AGES, RACES, RELIGIONS, ABILITIES, SEXUAL ORIENTATIONS, GENDER IDENTITIES, AND BACKGROUNDS. OUR SKILLED TEAM OF EXPERTS EMPOWER INDIVIDUALS TO BE THEIR OWN AGENTS OF CHANGE TO IMPROVE QUALITY OF LIFE AND OVERALL WELL-BEING AND HELP INDIVIDUALS AND FAMILIES LEAD HEALTHY, VIBRANT LIVES.THROUGH PERSON-CENTERED CARE, OUR LICENSED PROFESSIONAL STAFF PARTNER WITH CLIENTS TO CREATE A TREATMENT ROAD MAP THAT IDENTIFIES AREAS OF STRENGTH AND GROWTH AND CLEAR AND...(SEE SCHEDULE O) CLINICAL SERVICES CONTINUED FROM PAGE 2:MEASURABLE OUTCOMES TAILORED TO THE INDIVIDUAL'S PERSONAL NEEDS. JFS FOSTERS A SAFE AND SUPPORTIVE ENVIRONMENT FOR CHILDREN AND THEIR FAMILIES TO DEVELOP THE SKILLS TO BE SUCCESSFUL AT HOME, IN SCHOOL, AT WORK AND IN THE COMMUNITY. DURING 2023, 850 INDIVIDUALS AND FAMILIES WERE SERVED.THE SCHOOL-BASED SERVICES TEAM PROVIDES CUSTOMIZED SERVICES AND COUNSELING TO STUDENTS ON-SITE IN SCHOOLS ACROSS ST. LOUIS COUNTY TO HELP THEM IMPROVE THEIR BEHAVIORAL AND MENTAL HEALTH, AND ACADEMIC PERFORMANCE. IN 2023, AFTER REMAINING PANDEMIC RESTRICTIONS WERE PHASED OUT, SCHOOL-BASED COUNSELORS WERE ABLE TO FULLY RESUME SMALL GROUP INTERVENTIONS AND CLASSROOM-BASED SOCIAL-EMOTIONAL ACTIVITIES. 1350917 523860 130641 OLDER ADULT SERVICES: FOR MORE THAN 100 YEARS, JFS OLDER ADULT SERVICES HAVE EMPOWERED ADULTS AGES 60 AND OLDER TO LIVE SAFELY AND INDEPENDENTLY AND ENRICH THEIR QUALITY OF LIFE. OUR TEAM OF CASE MANAGERS COLLABORATE WITH OLDER ADULTS AND CAREGIVERS TO DEVELOP AND MANAGE AN INDIVIDUALIZED CARE PLAN THAT FACILITATES AND SUPPORTS AGING-IN-PLACE AND TRANSITION TO GROUP LIVING ENVIRONMENTS. WE CONNECT OLDER ADULTS TO COMMUNITY RESOURCES AND PROVIDE SERVICES, INCLUDING SUBSIDIZED IN-HOME SUPPORT, FALL AND HOSPITAL RE-ADMISSION PREVENTION, COUNSELING AND MORE TO MAKE QUALITY CARE ACCESSIBLE TO ALL.ELDERLINK IS A FREE INFORMATION AND REFERRAL PHONE LINE STAFFED BY JFS CASE MANAGERS TRAINED TO HELP OLDER ADULTS AND...(SEE SCHEDULE O)OLDER ADULT SERVICES CONTINUED FROM PAGE 2:CAREGIVERS NAVIGATE NEW STAGES OF LIFE. ALL CALLERS ARE OFFERED A COMPREHENSIVE ASSESSMENT AND CUSTOMIZED INFORMATION AND REFERRALS BASED ON THEIR INDIVIDUAL NEEDS, SUCH AS TRANSPORTATION TO MEDICAL APPOINTMENTS, FOOD DELIVERY, UTILITY ASSISTANCE, AFFORDABLE AND SAFE HOUSING INFORMATION, SOCIALIZATION OPPORTUNITIES, AND MORE. ST. LOUIS NATURALLY OCCURRING RETIREMENT COMMUNITY (NORC) ENRICHES THE LIVES OF OLDER ADULTS THROUGH MEANINGFUL COMMUNITY INVOLVEMENT AND INCREASED ACCESS TO SUPPORT SERVICES. SINCE ITS INTEGRATION INTO JFS IN 2022, NORC'S STAFF HAVE CONNECTED HUNDREDS OF OLDER ADULTS WITH MEANINGFUL ACTIVITIES AND SOCIAL EVENTS, AND THEIR VETTED AND TRAINED VOLUNTEERS HAVE PROVIDED MINOR HOME REPAIRS AND TECHNOLOGY TROUBLESHOOTING. 1115340 263781 33 HARVEY KORNBLUM JEWISH FOOD PANTRY: THE HARVEY KORNBLUM JEWISH FOOD PANTRY (HKJFP) IS THE LARGEST FOOD PANTRY IN THE ST. LOUIS REGION. IN 2023, MORE THAN 19,600 INDIVIDUALS VISITED THE FOOD PANTRY. A STAFF OF 10 AND A VOLUNTEER WORKFORCE OF MORE THAN 350 PROVIDED AT LEAST SEVEN TO 10 DAYS OF NUTRITIOUS AND FRESH FOOD TO INDIVIDUALS AND FAMILIES FROM 76 DIFFERENT ZIP CODES IN ST. LOUIS. EIGHTY-SIX PERCENT (86%) OF HKJFP GUESTS ARE LIVING IN HOUSEHOLDS BELOW THE FEDERAL POVERTY LEVEL. OUR TEAM WORKS WITH PANTRY CLIENTS TO IDENTIFY ADDITIONAL AREAS OF NEED, INCLUDING EMPLOYMENT, HOUSING, AND HEALTHCARE, AND PROVIDE RESOURCES AND REFERRALS THAT ADDRESS CHALLENGES BEYOND HUNGER...(SEE SCHEDULE O) HARVEY KORNBLUM JEWISH FOOD PANTRY CONTINUED FROM PAGE 2:ONE IN EVERY SEVEN INDIVIDUALS IN ST. LOUIS EXPERIENCES FOOD INSECURITY. AS PEOPLE STRUGGLE TO MAKE ENDS MEET, THE HARVEY KORNBLUM JEWISH FOOD PANTRY REMAINS A CONSTANT SOURCE OF NUTRITIOUS FOOD AND SUPPORT FOR FAMILIES, CHILDREN, AND OLDER ADULTS IN OUR COMMUNITY. 283958 177827 FINANCIAL ASSISTANCE: JFS FINANCIAL ASSISTANCE SUPPORTS INDIVIDUALS AND FAMILIES FACING FINANCIAL HARDSHIPS. OUR KNOWLEDGEABLE CASE MANAGERS CONNECT INDIVIDUALS TO COMMUNITY RESOURCES, GOVERNMENT BENEFITS, AND EMERGENCY FUNDS FOR BASIC LIVING EXPENSES, INCLUDING HOUSING, UTILITIES, AND MEDICAL COSTS.JFS CASE MANAGERS UNDERSTAND THAT FINANCIAL STATUS CAN CHANGE OVERNIGHT AND CAUSE TEMPORARY DISRUPTIONS, AND THAT PERSISTENT MEDICAL AND MENTAL HEALTH ISSUES CAN CAUSE ONGOING FINANCIAL CHALLENGES. WORKING IN PARTNERSHIP WITH CLIENTS, WE ESTABLISH A PLAN OF ACTION TO HELP INDIVIDUALS MOVE TOWARD SELF-SUFFICIENCY AND FINANCIAL STABILITY.IN 2023, JFS PROVIDED MORE THAN $175,000 OF FINANCIAL RELIEF FOR 166 FAMILIES. ALSO IN 2023, JFS WAS SELECTED BY THE UNITED WAY OF GREATER ST. LOUIS UNITED FOR FAMILIES (UFF) PROGRAM TO CONTINUE IN ITS SECOND YEAR TO PROVIDE CASE MANAGEMENT, FINANCIAL COACHING, AND EMERGENCY FINANCIAL ASSISTANCE TO FAMILIES WITH SCHOOL-AGE CHILDREN. UFF'S OBJECTIVES ARE TO HELP STABILIZE AND SUPPORT FAMILIES ON THEIR ROAD TO INCREASED FINANCIAL SECURITY; PREVENT HOMELESSNESS AND DISPLACEMENT; AND ENSURE CHILDREN STAY IN ONE CONSISTENT SCHOOL COMMUNITY. 269962 CHILD ABUSE PREVENTION PROGRAM (CAPP): OUR TEAM OF CHILD ABUSE PREVENTION PROGRAM SPECIALISTS WORK WITH MORE THAN 140 SCHOOLS THROUGHOUT THE ST. LOUIS REGION TO ANNUALLY TEACH MORE THAN 46,000 CHILDREN, TEACHERS, AND CAREGIVERS ABOUT BODY SAFETY, THE WARNING SIGNS OF ABUSE, AND SAFE INTERNET SKILLS. USING DEVELOPMENTALLY APPROPRIATE PRACTICES, CAPP TEACHES CHILDREN HOW TO DISTINGUISH BETWEEN APPROPRIATE AND INAPPROPRIATE TOUCHING; LEARN RESPONSE SKILLS; AND UNDERSTAND GROOMING TACTICS. WHILE THE GOAL OF CAPP IS PREVENTION, OUR EXPERT STAFF ALSO TEACH CHILDREN WHO HAVE SEEN OR EXPERIENCED ABUSE THE IMPORTANCE OF REPORTING TO A TRUSTED ADULT, LEADING TO TREATMENT AND HEALING.IN ORDER TO MEET THE GROWING DEMAND FOR CAPP EDUCATION, JFS LAUNCHED A "TRAIN THE PRESENTER" INITIATIVE, DESIGNED TO TEACH EDUCATORS AND SCHOOL COUNSELORS TO PROVIDE ABUSE PREVENTION PRESENTATIONS AT THEIR SCHOOLS. THE INITIATIVE INCREASED THE NUMBER OF STUDENTS REACHED IN 2023 BY MORE THAN 1,100. 553920 177827 4633071 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 56 0 1 76 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X MICHAEL BISWELL 3149931000 10950 SCHUETZ RD SAINT LOUIS MO 631465704 MOLLY SALKY PRESIDENT 2.00 X X 0 0 0 ADAM GOLDSTEIN SECRETARY/TREASURER 2.00 X X 0 0 0 RICHARD LEVY VICE PRESIDENT 2.00 X X 0 0 0 MICHAEL LOURIE VICE PRESIDENT 2.00 X X 0 0 0 SHERRY SHUMAN VICE PRESIDENT 2.00 X X 0 0 0 CARLY SPARKS VICE PRESIDENT 2.00 X X 0 0 0 JILL BELSKY DIRECTOR (THRU 3/23) 2.00 X 0 0 0 BRIAN BRAUNSTEIN IMMEDIATE PAST PRESIDENT 2.00 X 0 0 0 ALONZO BYRD DIRECTOR 2.00 X 0 0 0 RABBI JIM BENNETT DIRECTOR 2.00 X 0 0 0 AMYE CARRIGAN DIRECTOR 2.00 X 0 0 0 SHANTIA COLEY DIRECTOR (THRU 3/23) 2.00 X 0 0 0 JEFFREY DARDICK DIRECTOR (THRU 3/23) 2.00 X 0 0 0 STEVE DRAPEKIN DIRECTOR 2.00 X 0 0 0 MICHAEL KAPLAN DIRECTOR 2.00 X 0 0 0 MARA KRAUS DIRECTOR 2.00 X 0 0 0 JAMES R LEVEY DIRECTOR (THRU 3/23) 2.00 X 0 0 0 ED MADCIAS DIRECTOR 2.00 X 0 0 0 JULIA MENDELOW DIRECTOR 2.00 X 0 0 0 ERIC PETERSON DIRECTOR 2.00 X 0 0 0 JON ROOT DIRECTOR (THRU 3/23) 2.00 X 0 0 0 MICHAEL SILVER DIRECTOR 2.00 X 0 0 0 JULIE STERN DIRECTOR 2.00 X 0 0 0 JANE ROODMAN WEISS DIRECTOR (THRU 3/23) 2.00 X 0 0 0 MEGAN T WILSON DIRECTOR 2.00 X 0 0 0 LARRY WOODS DIRECTOR 2.00 X 0 0 0 MIRIAM SEIDENFELD CHIEF EXECUTIVE OFFICER 40.00 X 228303 0 22123 MICHAEL BISWELL CHIEF FINANCIAL OFFICER 40.00 X 125046 0 6692 STEPHANIE GRANT CHIEF OPERATING OFFICER 40.00 X 123763 0 14717 KELLY BAUMGARDEN PSYCHOLOGICAL EXAMINER 40.00 X 107912 0 8287 585024 0 51819 4 0 1 0 AGING WELL HEALTH CARE LLC 7212-7216 BALSON AVE SAINT LOUIS MO 63130 HOME CARE SERVICES 246886 VICTOR'S HOME CARE LLC 777 CRAIG RD SUITE 115 SAINT LOUIS MO 63141 HOME CARE SERVICES 156075 INTEGRATED PSYCHIATRIC CONSULTANTS PA 7501 COLLEGE BLVD STE 250 OVERLAND PARK KS 66210 PSYCHIATRIC SERVICES 133963 SSE-SYSTEM SERVICES ENTERPRISES PO BOX 50387 CLAYTON MO 63105 TECHNOLOGY 119919 4 1779113 303520 1510120 1833828 53542 5426581 OLDER ADULT SERVICES 624100 130641 130641 CLINICAL SERVICES 623990 72023 72023 FOOD PANTRY 624200 33 33 202697 52871 52871 12340 0 12340 12340 12340 734309 493644 240665 240665 240665 28750 303520 103823 -75073 -75073 INSURANCE PROCEEDS 900099 40077 40077 MISCELLANEOUS INCOME 900099 4669 4669 44746 5904827 202697 0 275549 965468 965468 382164 110188 201857 70119 2496804 2009997 372833 113974 48045 43269 3726 1050 381741 295959 66551 19231 208622 154472 41104 13046 24109 21930 1671 508 38702 32064 5229 1409 77200 77200 51889 51889 276209 250936 11871 13402 22063 10049 1141 10873 248135 178651 28138 41346 394614 285207 93577 15830 37975 37918 19 38 28868 20786 2491 5591 181238 148974 25335 6929 44890 40283 3534 1073 DUES & SUBSCRIPTIONS 20650 17011 2790 849 VOLUNTEER EXPENSES 9933 9909 24 5939319 4633071 913780 392468 X 1108498 1000355 1247500 1358334 948128 1068405 615785 674742 8388 10713 5756663 2752364 3143045 3004299 10276679 11203150 17348023 18319998 211145 237299 20586 13528 231731 250827 X 9571739 10224099 7544553 7845072 17116292 18069171 17348023 18319998 X -34492 991901 -4530 X 0 1 X 1 1 1 X 3124915 6137712 5006413 6425041 5426581 26120662 3124915 6137712 5006413 6425041 5426581 26120662 323702 25796960 77514 44998 46045 51232 65211 285000 18644 66235 32241 50856 44746 212722 26618384 2610353 0.96910 0.93990 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 18,644. 2020 AMOUNT: $ 6,521. 2021 AMOUNT: $ 4,081. 2022 AMOUNT: $ 3,697. 2023 AMOUNT: $ 4,669. FMLA CREDIT - 2020 AMOUNT: $ 59,714. 2021 AMOUNT: $ 1,815. INSURANCE PROCEEDS - 2021 AMOUNT: $ 26,345. 2022 AMOUNT: $ 47,159. 2023 AMOUNT: $ 40,077. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10333745 11868 1270903 454409 51888 11110219 11514824 1216251 -1892178 456181 48971 10333745 9985409 511354 1409672 338168 53443 11514824 7916248 700989 1411274 2076 41026 9985409 7207108 9407 1037800 298565 39502 7916248 0.43313 0.56687 0.00000 1 0 613657 613657 3765844 1804189 1961655 177545 63816 113729 1199617 884359 315258 3004299 FINANCE LEASE 13528 13528 X 6844839 991901 991901 5852938 51889 51889 5904827 5891960 4530 4530 5887430 51889 51889 5939319 PART V, LINE 4: THE ENDOWMENT FUNDS ARE TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO SUPPORTED PROGRAMS. PART X, LINE 2: JFS CONSTITUTES A QUALIFIED NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, EXEMPT FROM FEDERAL INCOME TAXES. JFS HAS EVALUATED ITS TAX POSITIONS, EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS, AND BELIEVES THAT NO PROVISIONS FOR INCOME TAXES IS NECESSARY AT THIS TIME TO COVER ANY UNCERTAIN TAX POSITIONS. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 4,530. X X X X X X 1 MICHAEL D RUBIN & ASSOCIATES 230 LINDEN AVENUE ST LOUIS MO 63105 GRANT WRITING & SPECIAL EVENT PLANNING 0 1325908 77200 1248708 1325908 77200 1248708 FLOURISH GALA 332270 303520 28750 39163 2950 61710 332270 303520 28750 39163 2950 61710 103823 -75073 1 FINANCIAL ASSISTANCE FOR INDIVIDUALS WHO RECENTLY EXPERIENCED JOB LOSS OR BUSINESS REVERSES, HOME FORECLOSURE OR THE PROSPECT OF, WITH URGENT FINANCIAL NEEDS DUE TO ECONOMIC DOWNTURN. 166 177827 FOOD PANTRY DISTRIBUTES FOOD AND PERSONAL CARE ITEMS TO FAMILIES, ELDERLY, OR ADULTS WITH SPECIAL NEEDS. 19898 263781 FMV FOOD AND PERSONAL CARE ITEMS IN-HOME SERVICES TO HELP FRAIL AND ELDERLY ADULTS WITH SPECIAL NEEDS. 103 523860 PART I, LINE 2: ALL GRANTS ARE USED WITHIN THE UNITED STATES. FOR ALL FINANCIAL ASSISTANCE AND HOMEMAKER CLIENTS, THE ASSISTANCE IS PAID DIRECTLY TO THE UTILITY COMPANY OR OTHER VENDOR AND NOT TO THE CLIENT DIRECTLY. THE CLIENT IS REQUIRED TO PROVIDE COPIES OF THEIR OUTSTANDING BILLS AND JFS IS ABLE TO VERIFY THE OUTSTANDING AMOUNTS WITH THE COMPANY. FOR FOOD PANTRY CLIENTS, NO CASH GRANTS ARE GIVEN TO THE CLIENT. PART III: JEWISH FAMILY SERVICES OF ST. LOUIS RECEIVES SUBSTANTIAL GOODS FROM THE SURROUNDING COMMUNITY AND DISTRIBUTES SUBSTANTIAL GOODS TO THE COMMUNITY IN CONNECTION WITH THE FOOD PANTRY. HOWEVER, THE ORGANIZATION'S POLICY IS NOT TO REPORT THE RECEIPT OR DISBURSEMENT OF THESE GOODS IN THE FINANCIAL STATEMENTS (UNDER FASB ASC 958-605-25). ACCORDINGLY, THE FIGURES REPORTED ON SCHEDULE I FOR ASSISTANCE PROVIDED TO INDIVIDUALS IN CONNECTION WITH THE FOOD PANTRY ONLY REFLECT TRANSACTIONS RECORDED IN THE FINANCIAL STATEMENTS. X X 0 0 0 0 0 0 0 0 0 MIRIAM SEIDENFELD CHIEF EXECUTIVE OFFICER 226346 0 0 0 1957 0 9054 0 13069 0 250426 0 0 0 X 11 53542 PUBLICLY TRADED EXCHANGE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FORM 990 IS INITIALLY PREPARED BY THE EXTERNAL AUDIT FIRM BASED UPON THE AUDITED FINANCIAL STATEMENTS AND ANY ADDITIONAL REQUIRED INFORMATION AS PROVIDED BY THE CHIEF FINANCIAL OFFICER (CFO). THE FORM 990 IS PROVIDED IN DRAFT FORM TO THE CFO. THE CFO, FINANCE COMMITTEE, INCLUDING BOARD PRESIDENT, AND THE CHIEF EXECUTIVE OFFICER REVIEW THE FORM 990. QUESTIONS AND CONCERNS ARE ADDRESSED AND CHANGES, IF ANY, ARE MADE. THE CHIEF EXECUTIVE OFFICER AUTHORIZES FILING OF FORM 990 BY EXECUTING FORM 8879 FOR ELECTRONICALLY SUBMITTED RETURNS, OR BY SIGNING FORM 990 DIRECTLY, FOR PAPER SUBMITTED FILINGS. A FULL COPY OF THE FORM 990 IS MADE AVAILABLE TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD AND STAFF MEMBER RECEIVES A COPY OF THE POLICY STATEMENT RELATED TO CONFLICT OF INTEREST. THE BOARD PRESIDENT AND CHIEF EXECUTIVE OFFICER MONITOR AND ENFORCE COMPLIANCE FOR THE BOARD, AND THE CHIEF EXECUTIVE OFFICER AND SENIOR MANAGEMENT TEAM MONITOR AND ENFORCE COMPLIANCE RELATED TO PAID STAFF. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION BENCHMARKS ARE DEVELOPED ANNUALLY. THEY CORRELATE WITH PROGRAM AND BUDGET GOALS THAT ARE DEVELOPED COLLABORATIVELY WITH THE CEO, BOARD PRESIDENT, AND FINANCE COMMITTEE, AND ARE APPROVED BY MEMBERS OF THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS. EVALUATION AND MEASUREMENT OF INCREASES AND/OR DECREASES IN JFS PROGRAM OUTPUTS AND OUTCOMES, AND ACCOMPLISHMENT OF FINANCIAL DEVELOPMENT GOALS BECOME THE PERFORMANCE EVALUATION MEASURES. THE CHIEF EXECUTIVE OFFICER'S SALARY IS DETERMINED BY MEMBERS OF THE BOARD AND DOCUMENTED IN THE PERSONNEL FILES. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC VIA OUR WEBSITE, WWW.JFSSTL.ORG. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -4,530.