2025-06-16T12:26:00-05:00 2024-07-31 720549733 ERICKSEN KRENTEL LLP 4227 CANAL STREET NEW ORLEANS LA 70119 990 2023-08-01 720408936 JEWISH CHILDREN'S REGIONAL SERVICE JEWI 5048286334 3500 N CAUSEWAY BLVD SUITE 1120 METAIRIE LA 70002 MARK RUBIN EXECUTIVE DIRECTOR 5048286334 2025-06-09 1 1 CLAUDE M SILVERMAN CPA P00442624 5044867275 2023 2025-03-06 01:10:19Z MARK RUBIN 3500 N CAUSEWAY BLVD SUITE 1120 METAIRIE LA 70002 1946181 0 X WWW.JCRS.ORG X 1855 LA SEE SCHEDULE O 65 65 11 150 0 0 1370073 1405127 0 0 25067 483824 -12150 -14834 1382990 1874117 786163 914816 0 0 474937 541525 0 0 171997 297922 338224 1559022 1794565 -176032 79552 15757033 17614052 8343 155 15748690 17613897 X SEE SCHEDULE O 0 0 330201 279450 CAMP - THE JEWISH CHILDREN'S REGIONAL SERVICE PROVIDES PARTIAL SCHOLARSHIPS FOR SUMMER CAMP TUITION FOR JEWISH CHILDREN WHEN A FAMILY IS UNABLE TO PAY THE FULL COSTS. THE AMOUNT OF AID PROVIDED TO ANY ONE CHILD OR FAMILY VARIES IN ACCORDANCE WITH THE CIRCUMSTANCES OF THE CHILD AND/OR HIS OR HER FAMILY. FINANCIAL AWARDS FOR CAMP ASSISTANCE IS TYPICALLY LOWER IF THE FAMILY IS ABLE TO OBTAIN MATCHING FUNDS FROM OTHER AGENCIES AND, CONVERSELY THE SCHOLARSHIP. 481723 389500 EDUCATION - THE JCRS FUNDS HIGHER EDUCATION AND TRAINING FOR JEWISH STUDENTS IN THE FORM OF GRANTS AND NO-INTEREST LOANS. MANY OF THE COLLEGE STUDENTS WHO RECEIVE AID FROM THE JCRS ARE FROM VERY LOW INCOME FAMILIES. MOST OF THIS GROUP OF STUDENTS WERE ALSO CAMP SCHOLARSHIPRECIPIENTS WHEN THEY WERE YOUNG. TYPICALLY, HALF OF THE COLLEGE AID RECIPIENTS ARE FROM SINGLE-PARENT HOMES. 556526 245866 405 SPECIAL NEEDS & ALL OUTREACH PROGRAMS - CLIENTS COME FROM A WIDE VARIETY OF JEWISH BACKGROUNDS AND FAMILY SITUATIONS. THEIR DISABILITIES ARE PHYSICAL, COGNITIVE, DEVELOPMENTAL, EMOTIONAL, BEHAVIORAL, OR PSYCHOSOCIAL. MANY ARE BEING RAISED BY SINGLE PARENTS, GRANDPARENTS, OR FOSTER PARENTS. SOME ARE IN RESIDENTIAL CARE. SOME ARE NEW IMMIGRANTS. SOME CHILDREN HAVE A PARENT IN THE MILITARY. MANY COME FROM DEPENDENT, AT-RISK FAMILIES WHO STRUGGLE TO PROVIDE THE NECESSARY CARE, SUPERVISION AND STABILITY TO MEET THEIR CHILDREN'S NEEDS. FOR ALL CHILDREN, JCRS FUNDING PLANS ARE FORMULATED ON THE TOTALITY OF THEIR NEEDS, THEIR OPPORTUNITIES, AND THEIR RESOURCES. SPECIAL NEEDS SUBSIDIES ARE GRANTED FOR UP TO ONE YEAR AND CAN BE RENEWED ON A CASE-BY-CASE BASIS. THERE IS NO LIMIT ON THE LENGTH OF TIME THAT A SPECIAL NEEDS CHILD MAY RECEIVE SUBSIDIES FROM FAMILY LIFE SERVICES - THE AGENCY CONSULTS ON DEVELOPMENTAL PROBLEMS AND ISSUES RELATED TO THE DEVELOPMENT AND NEEDS OF CHILDREN. THE PJ LIBRARY PROGRAM PROVIDES A MONTHLY BOOK TO JEWISH CHILDREN UNDER THE AGE OF EIGHT FOR THE PURPOSE OF SCHOLASTIC AND JEWISH ENRICHMENT. 1368450 1 1 0 0 0 1 0 0 0 1 1 0 0 0 0 1 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 7 0 1 11 1 0 0 0 0 0 0 0 0 0 0 X 65 65 1 0 0 0 1 1 1 1 1 0 0 1 1 0 0 0 1 0 0 0 X SUSAN LOFTHUS 5048286334 3500 N CAUSEWAY BLVD SUITE 1120 METAIRIE LA 70002 DAVID ZAPLETAL BOARD MEMBER 1.00 X 0 0 0 TERE VIVES BOARD MEMBER 1.00 X 0 0 0 MIKE STERN BOARD MEMBER 1.00 X 0 0 0 ELENE BEERMAN BLOTNER BOARD MEMBER 1.00 X 0 0 0 LOEL WEIL SAMUEL SECRETARY 4.00 X X 0 0 0 BRIAN GOLDMAN BOARD MEMBER 1.00 X 0 0 0 AUDREY GOLDBERG BOARD MEMBER 1.00 X 0 0 0 MAX GOLDBERG BOARD MEMBER 1.00 X 0 0 0 GRANT GOLD BOARD MEMBER 1.00 X 0 0 0 PAMELA GIBBS BOARD MEMBER 1.00 X 0 0 0 ROBIN LEVY BOARD MEMBER 1.00 X 0 0 0 JOANNE FRIED BOARD MEMBER 1.00 X 0 0 0 MICHAEL FINKELSTEIN BOARD MEMBER 1.00 X 0 0 0 TRACEY DODD VICE PRESIDENT 4.00 X X 0 0 0 LINDA WISCH DAVIDSOHN BOARD MEMBER 1.00 X 0 0 0 MELVIN COHEN BOARD MEMBER 1.00 X 0 0 0 CHARLES COHEN BOARD MEMBER 1.00 X 0 0 0 JAMES CAHN BOARD MEMBER 1.00 X 0 0 0 HARRIS BLACKMAN BOARD MEMBER 1.00 X 0 0 0 KATIE BAUMAN BOARD MEMBER 1.00 X 0 0 0 ELLEN BALKIN BOARD MEMBER 1.00 X 0 0 0 BRIAN BAIN BOARD MEMBER 1.00 X 0 0 0 BRADLEY BAIN BOARD MEMBER 1.00 X 0 0 0 LEAH ABRAMS BOARD MEMBER 1.00 X 0 0 0 S DAVID ABRAHAM BOARD MEMBER 1.00 X 0 0 0 LESLIE RAU BOARD MEMBER 1.00 X 0 0 0 SHERYL RADMAN BOARD MEMBER 1.00 X 0 0 0 EFI NAGHI BOARD MEMBER 1.00 X 0 0 0 DIANE LUNDEEN BOARD MEMBER 1.00 X 0 0 0 JOEL LOEFFELHOLZ BOARD MEMBER 1.00 X 0 0 0 BARBARA KAPLINSKY BOARD MEMBER 1.00 X 0 0 0 FRED HERMAN BOARD MEMBER 1.00 X 0 0 0 CARRIE PAILET TREASURER 4.00 X X 0 0 0 HENRY WEBER VICE PRESIDENT 4.00 X X 0 0 0 AMY GAINSBURGH HASPEL VICE PRESIDENT 4.00 X X 0 0 0 ROSE SHER BOARD MEMBER 1.00 X 0 0 0 MICHAEL GOLDMAN PRESIDENT 4.00 X X 0 0 0 ELISSA BLUTH BOARD MEMBER 1.00 X 0 0 0 SHEPARD BUCKMAN BOARD MEMBER 1.00 X 0 0 0 MICHELE GELMAN BOARD MEMBER 1.00 X 0 0 0 ED GERBER BOARD MEMBER 1.00 X 0 0 0 JUDY CAPLAN GINSBURGH BOARD MEMBER 1.00 X 0 0 0 JACK GROSS BOARD MEMBER 1.00 X 0 0 0 HERB MILLER BOARD MEMBER 1.00 X 0 0 0 DANA KEREN BOARD MEMBER 1.00 X 0 0 0 MELINDA MINTZ BOARD MEMBER 1.00 X 0 0 0 FRAN KOCH BOARD MEMBER 1.00 X 0 0 0 DEBBIE PESSES BOARD MEMBER 1.00 X 0 0 0 JENNY POLLACK BOARD MEMBER 1.00 X 0 0 0 MICHELLE GENET SOLL BOARD MEMBER 1.00 X 0 0 0 BARRY WEINSTEIN BOARD MEMBER 1.00 X 0 0 0 WYNNE WOZOBSKI BOARD MEMBER 1.00 X 0 0 0 BRIAN ZIMMERMAN BOARD MEMBER 1.00 X 0 0 0 ALAN TOLMAS VICE PRESIDENT 4.00 X X 0 0 0 BRIAN STRAUSS BOARD MEMBER 1.00 X 0 0 0 ROBERT STEINBERG BOARD MEMBER 1.00 X 0 0 0 PHILLIP KAPLAN BOARD MEMBER 1.00 X 0 0 0 JOEL DAVIDSON BOARD MEMBER 1.00 X 0 0 0 KELLY HABER BOARD MEMBER 1.00 X 0 0 0 VICKI SAMUELS LEVY BOARD MEMBER 1.00 X 0 0 0 SUSAN GREEN BOARD MEMBER 1.00 X 0 0 0 MISSY TARANTO BOARD MEMBER 1.00 X 0 0 0 DORI SCHULMAN BOARD MEMBER 1.00 X 0 0 0 BROOKE BERGER BOARD MEMBER 1.00 X 0 0 0 CAROLE CUKELL NEFF BOARD MEMBER 1.00 X 0 0 0 MARK RUBIN EXECUTIVE DIRECTOR 40.00 X 130167 0 20625 130167 0 20625 1 0 1 0 0 211377 1193750 1405127 396929 396929 86895 0 86895 86895 86895 56825 211377 72064 -15239 -15239 MISCELLANEOUS INCOME 900099 405 405 405 1874117 405 0 468585 914816 914816 131000 84443 19358 27199 316980 204327 46839 65814 93545 51831 16214 25500 24371 24371 30808 30808 118339 31388 60083 26868 56812 47826 8986 3921 1065 1911 945 25227 52 25175 21112 21112 MISCELLANEOUS 57634 32702 8247 16685 1794565 1368450 254118 171997 62581 85598 191813 66272 79622 120427 120427 0 0 15432792 17443702 3575 5130 15757033 17614052 8343 155 8343 155 X 14119171 15927957 1629519 1685940 15748690 17613897 15757033 17614052 79552 1785655 0 X X 0 1 X 1 0 X 1247903 2275298 2141327 1370073 1405127 8439728 1247903 2275298 2141327 1370073 1405127 8439728 8439728 291154 347270 320322 359947 396929 1715622 2246 29783 405 32434 10187784 0.82840 0.83550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 160 56421 1685940 0 0 15641516 306552 2269347 730582 30808 17456025 14723975 88776 1119545 265338 25442 15641516 15554312 689611 -1443115 49806 27027 14723975 12039801 826675 2912318 199626 24857 15554311 10360421 1149291 863159 309154 23916 12039801 0.90340 0.09660 0 0 120427 120427 0 0 X 3701028 1785655 72064 1857719 1843309 30808 30808 1874117 1835821 72064 72064 1763757 30808 30808 1794565 PART V, LINE 4: THE ENDOWMENT FUND IS TO INVEST FUNDS IN ORDER TO ACHIEVE MAXIMUM RETURN AND AN INCOME STREAM. THE FUNDS DEPOSITED INTO THE ENDOWMENT FUND ARE MAINLY CONTRIBUTIONS FROM DONORS THAT REQUEST THAT THE FUNDS BE USED FOR A SPECIFIC PURPOSE. THE ENDOWMENT FUND IS ALSO A VEHICLE TO DEPOSIT DONATIONS THAT DO NOT HAVE A STIPULATED USE. A PORTION OF THE INCOME GENERATED FROM THE INVESTMENTS IN THE ENDOWMENT FUND ARE TRANSFERRED TO THE OPERATING FUND TO FUND COSTS INCURRED FOR THE PURPOSES REQUESTED BY THE DONORS. PART X, LINE 2: JCRS IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO JCRS'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, JCRS QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). JCRS'S EVALUATION AS OF JULY 31, 2024 REVEALED NO TAX POSITIONS THAT WOULD HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. THE 2021 THROUGH 2023 TAX YEARS REMAIN SUBJECT TO EXAMINATION BY THE IRS. JCRS DOES NOT BELIEVE THAT ANY REASONABLY POSSIBLE CHANGES WILL OCCUR WITHIN THE NEXT TWELVE MONTHS THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 72,064. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE 72,064. JEWISH ROOTS GALA 215551 174926 40625 42222 17000 LATKES WITH A TWIST 47483 31283 16200 2927 9915 1 5168 5168 268202 211377 56825 45149 26915 72064 -15239 1 CARE & TREATMENT 38 182896 EDUCATION GRANTS 109 417417 HANUKKAH GIFTS 268 35053 CAMP GRANTS 465 279450 PART I, LINE 2: CAMP - MONITORED BY STAFF THROUGH CAMP COST, REGISTRATION AND CHILD'S ADJUSTMENT. EDUCATION - MONITORED BY STAFF THROUGH SCHOOL REGISTRATION GRADES AND DOCUMENTED EXPENSES. LIBRARY - MONITORED THROUGH E-MAIL CONTACT WITH EACH REGISTERED FAMILY VIA RECEIPT OF BOOK AND REACTION TO BOOK. ANY GRANTS THAT ARE DEDICATED TO A SPECIFIC PROGRAM ARE COMPARED TO THE ACTUAL EXPENSES OF THAT PROGRAM. DIFFERENT FOUNDATIONS HAVE DIFFERENT REQUESTS FOR INFORMATION THAT WE FULFILL. 0 0 0 0 0 0 0 0 0 MARK RUBIN EXECUTIVE DIRECTOR 130167 0 0 0 0 0 3905 0 16720 0 150792 0 0 0 FORM 990, PART I, LINE 1 THE MISSION OF JCRS IS TO PROVIDE NEEDS-BASED RESOURCES THAT ASSIST IN FUNDING JEWISH SUMMER CAMP EXPERIENCES, POST-SECONDARY EDUCATION FOR JEWISH STUDENTS, UNDERWRITING EXPENSES THAT SUPPORT JEWISH YOUTH WITH SPECIAL PSYCHOLOGICAL, PHYSICAL AND SOCIAL NEEDS AND PROVIDING ECONOMIC SUPPORT AND CONSULTATION TO JEWISH YOUTH AND THEIR FAMILIES IN EXCEPTIONAL SITUATIONS. FORM 990, PART III, LINE 1 THE MISSION OF JCRS IS TO PROVIDE NEEDS-BASED RESOURCES THAT ASSIST IN FUNDING JEWISH SUMMER CAMP EXPERIENCES, POST-SECONDARY EDUCATION FOR JEWISH STUDENTS, UNDERWRITING EXPENSES THAT SUPPORT JEWISH YOUTH WITH SPECIAL PSYCHOLOGICAL, PHYSICAL AND SOCIAL NEEDS AND PROVIDING ECONOMIC SUPPORT AND CONSULTATION TO JEWISH YOUTH AND THEIR FAMILIES IN EXCEPTIONAL SITUATIONS. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIPS EXIST FOR BOARD MEMBERS MR & MRS MAX GOLDBERG. FORM 990, PART VI, SECTION A, LINE 6 THOSE WHO DONATE A MINIMUM OF $100 A YEAR ARE DEFINED AS MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERSHIP MEETS A MINIMUM OF ONCE A YEAR TO ELECT A BOARD OF DIRECTORS AND OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERSHIP MUST APPROVE ANY NEW OR AMENDED CHARTER OR BYLAWS. A MINIMUM OF 30 DAYS NOTICE IS GIVEN FOR MEETINGS OF THE MEMBERSHIP BOARD. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE COMPLETED 990 IS RECEIVED BY THE ORGANIZATION, IT IS REVIEWED BY THE ENTIRE BOARD. FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS ARE AVAILABLE ON GUIDESTAR'S WEBSITE. FORM 990, PART XII, LINE 1: IN 2023, AS A RESULT OF A CHANGE IN THE ACCOUNTING STANDARDS FOR NOT-FOR-PROFIT ENTITIES, JCRS BEGAN RECOGNIZING REVENUE AND OTHER RELATED ASSETS WHEN COLLECTED RATHER THAN EARNED OR PLEDGED AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN INCURRED. THIS CHANGE IS PREFERABLE IN THAT IT IMPROVES TRANSPARENCY ABOUT THE EXTENT OF CONTRIBUTIONS TO PROGRAM SERVICES RECEIVED. IT ADDITIONALLY ALIGNS JCRS' ACCOUNTING POLICIES TO ITS OPERATIONAL BUDGETING PRACTICES AND PROMOTES SIMPLICITY IN REPORTING. THE CHANGE IN ACCOUNTING PRINCIPLE WAS ADOPTED PROSPECTIVELY IN 2023. AS A RESULT, THERE WAS A CUMULATIVE EFFECT OF THE CHANGE ON THE CHANGE IN NET ASSETS, NET ASSETS WITHOUT DONOR RESTRICTIONS, OR TOTAL ASSETS OF $16,500 AS OF AUGUST 1, 2022. FORM 990, PART XII, LINE 2C: THE PROCESS HAD NOT CHANGED.