Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
JEWISH COMMUNITY CENTER OF GREATER ANN ARBOR
Employer identification number
38-2648103
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
394,774
447,658
463,513
423,422
356,386
2,085,753
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
1,554,375
1,637,417
1,701,977
1,665,681
1,518,530
8,077,980
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
1,949,149
2,085,075
2,165,490
2,089,103
1,874,916
10,163,733
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
44,939
75,351
48,702
87,370
34,559
290,921
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
10,623
73,801
51,448
101,986
111,499
349,357
c
Add lines 7a and 7b..
55,562
149,152
100,150
189,356
146,058
640,278
8
Public Support (Subtract line 7c from line 6.)
9,523,455
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
1,949,149
2,085,075
2,165,490
2,089,103
1,874,916
10,163,733
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
169,260
181,831
195,783
202,779
223,451
973,104
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
169,260
181,831
195,783
202,779
223,451
973,104
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
2,118,409
2,266,906
2,361,273
2,291,882
2,098,367
11,136,837
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
85.510 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
87.700 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
9.000 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
7.000 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
JEWISH COMMUNITY CENTER OF GREATER ANN ARBOR
Employer identification number
38-2648103
Identifier
Return Reference
Explanation
DOING BUSINESS AS
FORM 990, PAGE 1, ITEM C
WASHTENAW COUNTY
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
THE ORGANIZATION'S MISSION IS TO ENHANCE JEWISH IDENTITY AND PERPETUATE JEWISH VALUES THROUGH EXCELLENCE IN CULTURAL, EDUCATIONAL, SOCIAL AND RECREATIONAL PROGRAMMING AND RESOURCES THAT EMBRACE AND INVOLVE THE ENTIRE COMMUNITY.
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS
FORM 990, PAGE 1, PART I, LINE 6
THE VOLUNTEERS WORK ON VARIOUS PROGRAM SERVICES.
ALL OTHER ACHIEVEMENTS DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4D
ADULT EDUCATION - PROGRAMS THAT INCLUDE VARIOUS CLASSES & WORKSHOPS FOR ADULTS, SINGLES, AND SENIORS ON A VARIETY OF SUBJECTS
RELATED PARTY INFORMATION AMONG OFFICERS
FORM 990, PAGE 6, PART VI, LINE 2
FRAN MARTIN IRWIN MARTIN SECRETARY DIRECTOR HUSBAND AND WIFE ROBIN AXELROD ARI AXELROD VICE PRESIDE DIRECTOR MOTHER AND SON SHARON NEWMAN RACHEL NEWMAN DIRECTOR DIRECTOR MOTHER AND DAUGHTER
SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS
FORM 990, PAGE 6, PART VI, LINE 4
SIGNIFICANT CHANGES TO THE NEW BYLAWS: - UPDATED TO REFLECT OUR NAME CHANGE FROM "JEWISH COMMUNITY CENTER OF WASHTENAW COUNTY" TO "JEWISH COMMUNITY CENTER OF GREATER ANN ARBOR." - UPDATED TO REFLECT OUR MISSION STATEMENT IN ORDER TO CLARIFY THAT OUR MISSION IS TO ENHANCE JEWISH IDENTIFY AND PERPETUATE JEWISH VALUES THROUGH EXCELLENCE IN CULTURAL, EDUCATIONAL, SOCIAL AND RECREATIONAL PROGRAMMING AND RESOURCES THAT EMBRACE AND INVOLVE THE ENTIRE COMMUNITY. - CLARIFIED THE NUMBER, COMPOSITION, QUALIFICATIONS, AUTHORITY AND DUTIES OF THE BOARD OF DIRECTORS AS WELL AS THE ELECTION AND REMOVAL OF SUCH MEMBERS. FOR EXAMPLE, THE NEW BYLAWS NOW ALLOW FOR VOTING, HONORARY AND EMERITUS DIRECTORS, FOR BETWEEN 12-24 VOTING DIRECTORS (INCLUDING OFFICERS), AND ALLOW EACH DIRECTOR TO SERVE UP TO TWO THREE YEAR TERMS (SERVICE AS AN OFFICER DOES NOT COUNT). - CLARIFIED THE ELECTION AND REMOVAL OF OFFICERS AS WELL AS CLARIFIED THEIR POWERS AND DUTIES. - IDENTIFIED THE EXECUTIVE DIRECTOR, THE DIRECTOR OF FINANCE AND THE EARLY CHILDHOOD CENTER DIRECTOR AS "KEY PERSONNEL" FOR INTERNAL AGENCY OPERATIONS ONLY. (NOTHING IN THE BYLAWS IS INTENDED, NOR SHALL IT BE CONSTRUED TO DESIGNATE ANY INDIVIDUAL AS "KEY PERSONNEL" UNDER THE CODE OR THE ACT.) - CLARIFIED THAT COMPENSATION FOR KEY PERSONNEL IS SUBJECT TO THE APPROVAL OF THE PRESIDENT AND TREASURER. THE BYLAWS ALSO REQUIRE THE PRESIDENT AND TREASURER TO CONSIDER COMPARABLE SALARIES WHEN SETTING COMPENSATION FOR THE KEY EMPLYEES. CREATED AND ESTABLISHED THE CHARGE FOR THE EXECUTIVE COMMITTEE, GOVERNANCE COMMITTEE, AND STEERING COMMITTEE. ADDITIONALLY, THE NEW BYLAWS ALLOW FOR THE BOARD TO ESTABLISH ADDITIONAL COMMITTEES AS NECESSARY. - AMENDED THE AUTHORITY GIVEN TO THE BOARD OF DIRECTORS TO AMEND THE BYLAWS. FOR EXAMPLE, THE NECESSARY NUMBER OF VOTES TO APPROVE AN AMENDMENT WAS CHANGED FROM TWO-THIRDS VOTE OF THE DIRECTORS TO A MAJORITY VOTE SO LONG AS A QUORUM IS PRESENT. ADDITIONALLY, ANY AMENDMENT THAT INFRINGES UPON THE RIGHTS OF THE MEMBERS MUST BE APPROVED BY A MAJORITY OF THE MEMBERS PRESENT AT THE ANNUAL OR A SPECIAL MEETING SO LONG AS THE MEMBER MEETING HAS AN APPROPRIATE QUORUM.
CLASSES OF MEMBERS OR STOCKHOLDERS
FORM 990, PAGE 6, PART VI, LINE 6
THE ORGANIZATION IS ORGANIZED AS A NON-FOR-PROFIT CORPORATION WITH MEMBERS.
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
THE MEMBERS THIRTEEN YEARS OF AGE OR OLDER ELECT MEMBERS OF THE GOVERNING BODY.
DECISIONS SUBJECT TO APPROVAL OF MEMBERS
FORM 990, PAGE 6, PART VI, LINE 7B
THE MEMBERS APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE FORM 990 WAS REVIEWED AT A FINANCE COMMITTEE MEETING AND THEN AT A BOARD OF DIRECTORS MEETING. COPIES ARE AVAILABLE FOR MEMBERS TO REVIEW AND ASK QUESTIONS AS DEEMED NECESSARY PRIOR TO FILING.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
THE CONFLICT OF INTEREST POLICY IS REVIEWED AND SIGNED ON AN ANNUAL BASIS. THIS IS DONE EACH YEAR AT THE FIRST BOARD MEETING WHEN NEW MEMBERS BEGIN THEIR TERMS. THE EXECUTIVE DIRECTOR REVIEWS THE SIGNED STATEMENTS AND DISCUSSES ISSUES WITH INDIVIDUALS AND OFFICERS.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY KEY MEMBERS OF THE EXECUTIVE COMMITTEE DURING THE ANNUAL REVIEW PROCESS. COMPARATIVE SALARIES FROM OTHER ORGANIZATIONS OF SIMILAR SIZE AND PURPOSE ARE REVIEWED.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
THE ORGANIZATION DOES NOT HAVE KEY EMPLOYEES AND DOES NOT PAY THE COMPENSATION FOR ANY OFFICERS (OTHER THAN THE EXECUTIVE DIRECTOR), WHICH ARE DISCLOSED ON PART VII SECTION A.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.