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 FAMILY SERVICES INC
Employer identification number
39-0806291
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.") ....
4,259,565
4,607,856
5,053,482
5,694,397
5,718,149
25,333,449
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..
4,259,565
4,607,856
5,053,482
5,694,397
5,718,149
25,333,449
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)..
659,037
6
Public Support. Subtract line 5 from line 4.
24,674,412
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..
4,259,565
4,607,856
5,053,482
5,694,397
5,718,149
25,333,449
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
880,903
-532,499
-936,254
584,908
744,945
742,003
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).
26,075,452
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
543,364
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
94.630 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
91.950 %
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.") .
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......
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.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
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.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
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...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
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.).
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
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
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 FAMILY SERVICES INC
Employer identification number
39-0806291
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
BENJAMIN WAGNER, DIRECTOR' WIFE WAS A PAID EMPLOYEE IN JFS' CLINIC. NANCY GORENS EDELMAN, DIRECTOR AND DEBORAH LARKEY, DIRECTOR. THEY ARE COUSINS. DEBORAH LARKEY, DIRECTOR AND HIRSH LARKEY, PSYCHOLOGIST. THEY ARE BROTHER AND SISTER. DEBORAH LARKEY, DIRECTOR HAS PATIENTS THAT ARE EMPLOYEES AND DIRECTORS. NANCY GORENS EDELMAN, DIRECTOR AND HIRSH LARKEY, PSYCHOLOGIST. THEY ARE COUSINS. MIRIAM FLEMING, DIRECTOR - SOME OF HER CLIENTS ARE OTHER DIRECTORS ON JFS' BOARD. DAVID NOSHAY, DIRECTOR HAS A PROFESSIONAL SERVICES AGREEMENT WITH JFS FOR OPERATIONAL PROJECTS.
FORM 990, PART VI, SECTION A, LINE 4
THE BY-LAWS HAVE BEEN UPDATED FOR THE FOLLOWING CHANGES: - JEWISH FAMILY SERVICES, INC. WILL NO LONGER HAVE MEMBERS. - THE BOARD DEVELOPMENT & NOMINATION COMMITTEE'S NAME CHANGED TO BOARD DEVELOPMENT & GOVERNANCE COMMITTEE AND THIS COMMITTEE WILL NOW NOMINATE DIRECTORS AND THE EXECUTIVE COMMITTEE WILL NOMINATE OFFICERS. BOTH SLATES OF NOMINEES WILL BE PRESENTED TO THE BOARD FOR APPROVAL.
FORM 990, PART VI, SECTION B, LINE 11
A FINAL REVIEW OF THE FORM 990 IS PERFORMED BY THE AGENCY'S CHIEF FINANCIAL OFFICER PRIOR TO FILING. THE REVIEWED COPY IS SUBMITTED TO THE PRESIDENT/CEO AND ALL MEMBERS OF THE FINANCE COMMITTEE ONE WEEK PRIOR TO A MEETING OF THE COMMITTEE. THE MEETING WILL BE HELD PRIOR TO THE SUBMISSION OF THE FORM 990 TO THE INTERNAL REVENUE SERVICE. THE CHIEF FINANCIAL OFFICER PRESENTS A REPORT AT THE MEETING HIGHLIGHTING CHANGES AND OTHER PERTINENT ISSUES AND ANSWERS ANY QUESTIONS OF THE COMMITTEE. ANY CHANGES ARE DOCUMENTED IN THE MINUTES OF THE MEETING AND INCORPORATED INTO THE FINAL RETURN. THE PRESIDENT/CEO PROVIDES A COPY OF THE FINAL VERSION OF THE FORM 990 TO EACH BOARD MEMBER AFTER IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C
ANNUALLY, EACH OFFICER, BOARD MEMBER, KEY EMPLOYEE, AND KEY MANAGER IS REQUIRED TO COMPLETE AN 'ANNUAL CONFLICT OF INTEREST STATEMENT' THAT ACKNOWLEDGES THAT HE/SHE HAS READ, UNDERSTOOD AND AGREED TO COMPLY WITH THE AGENCY'S CONFLICT OF INTEREST POLICY, AFFIRMS THAT NEITHER THE PERSON NOR AN IMMEDIATE FAMILY MEMBER HAS PARTICIAPATED IN ANY CONFLICT OF INTEREST ACTIVITY, AND AGREES TO NOTIFY THE BOARD OF ANY CONFLICT SITUATIONS THAT MAY ARISE. EACH OF THE ABOVE PERSONS MUST ALSO ANNUALLY COMPLETE A 'FAMILY AND BUSINESS RELATIONSHIP QUESTIONAIRE'. THE BOARD CHAIR IS RESPONSIBLE FOR ENSURING THAT ALL AFFECTED PARTIES COMPLETE THE STATEMENT AND QUESTIONAIRE. THESE FORMS ARE REVIEWED BY THE BOARD CHAIR, PRESIDENT/CEO AND CHIEF FINANCIAL OFFICER WHO ARE JOINTLY RESPONSIBLE FOR ONGOING MONITORING OF AND REPORTING TO THE BOARD OF DIRECTORS ON COMPLIANCE ISSUES. DETERMINATIONS REGARDING A TRANSACTION INVOLVING A POTENTIAL OR ACTUAL CONFLICT OF INTEREST ARE MADE BY EITHER THE BOARD OR THE EXECUTIVE COMMITTEE OF THE BOARD. PERSONS WITH THE POTENIAL CONFLICT MUST LEAVE THE MEETING DURING THE DISCUSSION AND NOT VOTE ON THE TRANSACTION INVOLVING THE POSSIBLE CONFLICT OF INTEREST. PROVISIONS OF THE AGENCY'S CONFLICT OF INTEREST POLICY REQUIRE THAT ALL TRANSACTIONS IN EXCESS OF $1,000 INVOLVING A CONFLICT OF INTEREST REQUIRE THE PRIOR DISCLOSURE TO AND CONSENT OF THE BOARD OF DIRECTORS. TRANSACTIONS OF LESS THAN $1,000 THAT MAY OR DO INVOLVE A CONFLICT OF INTEREST MUST BE REPORTED TO THE BOARD OF DIRECTORS WITHIN SIX MONTHS AFTER THE TRANSACTION AS INFORMATION ONLY. TRANSACTIONS REQUIRING A DETERMINATION BY AND APPROVAL OF THE BOARD ARE BROUGHT BEFORE THE BOARD, OR ITS EXECUTIVE COMMITTEE, AS NEEDED WHILE TRANSACTIONS OF LESS THAN $1,000 ARE REPORTED SEMI-ANNUALLY TO THE BOARD OF DIRECTORS AT THEIR MEETINGS IN FEBRUARY AND AUGUST. ALL OTHER STAFF AND CONSULTANTS ARE PROHIBITED FROM ENGAGING IN ANY TRANSACTION INVOLVING A CONFLICT OF INTEREST WITHOUT THE CONSENT OF THE BOARD OF DIRECTORS. AS SUCH, THEY ARE SUBJECT TO THE RULES DESCRIBED ABOVE REGARDING DISCLOSURE ALONG WITH PRIOR APPROVAL AND/OR REPORTING OF TRANSACTIONS INVOLVING A CONFLICT OF INTEREST. IF A CONFLICT EXISTS AND THE CONFLICT WARRANTS THE REMOVAL OF THE DIRECTOR OR OFFICER FROM THEIR POSITION, THE BYLAWS AFFORD THE EXECUTIVE COMMITTEE WITH THE AUTHORITY TO DO SO.
FORM 990, PART VI, SECTION B, LINE 15A
UNDER THE BYLAWS OF THE ORGANIZATION, THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR ESTABLISHING THE COMPENSATION PACKAGE OF THE AGENCY'S PRESIDENT/CEO WHO IS THE AGENCY'S TOP MANAGEMENT OFFICIAL. THE COMPENSATION OF THE AGENCY'S CHIEF FINANCIAL OFFICER WAS ESTABLISHED BY THE AGENCY'S PRESIDENT/CEO AS PART OF THE ANNUAL BUDGET PROCESS OR AT THE TIME OF HIRING AFTER REVIEW OR RELEVANT LOCAL MARKET DATA IS OBTAINED BY THE AGENCY'S HUMAN RESOURCES MANAGER.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REASONABLE REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
ACCRUED PENSION LIABILITY 58,313. INVESTMENTS IN NET ASSETS OF SUBSIDIARIES 9,492,614. TOTAL TO FORM 990, PART XI, LINE 5: 9,550,927.
PART XI, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT.
PART I, LINE 1: SINCE 1867, JEWISH FAMILY SERVICES (JFS) HAS PROVIDED COMPREHENSIVE SOCIAL SERVICES FOR THE MILWAUKEE AREA JEWISH AND GENERAL COMMUNITY. OUR MISSION IS TO PROVIDE SUPPORTIVE SERVICES THAT WILL STRENGTHEN FAMILIES, CHILDREN AND INDIVIDUALS THROUGHOUT THE LIFE CYCLE WITHIN THE CONTEXT OF THEIR UNIQUE NEEDS AND TRADITIONS. THE JFS VISION STATEMENT STATES THAT THE AGENCY WILL BE THE RECOGNIZED RESOURCE FOR HIGH QUALITY SERVICES THAT ENHANCE THE LIVES OF ALL WE SERVE. WE WILL ENABLE OUR CLIENTS TO ADAPT TO CHANGE, REACH THEIR MAXIMUM POTENTIAL AND LEAD FULFILLED LIVES. WE OFFER PROGRAMS AND SERVICES TO CHILDREN, ADOLESCENTS AND ADULTS OF EVERY AGE, REGARDLESS OF RACE, RELIGION, NATIONALITY, SEXUAL ORIENTATION OR ABILITY TO PAY. DURING THE CURRENT YEAR, JEWISH FAMILY SERVICES PROVIDED DIRECT SERVICE PROGRAMMING TO OVER 2,000 INDIVIDUAL CLIENTS THROUGH MENTAL HEALTH SUPPORT, CARE MANAGEMENT FOR OLDER ADULTS AND CASE MANAGEMENT FOR INDIVIDUALS WITH EXCEPTIONAL NEEDS. OF THESE, - MORE THAN 69% REPORTED INCOMES OF LESS THAN $15,000; 15% BETWEEN $15,000 AND $35,000; AND 16% GREATER THAN $35,000. THIS MEANS THAT A SIGNIFICANTLY LARGE PORTION OF OUR CLIENTS ARE BELOW THE POVERTY LEVEL. - 124 OR 6% ARE BELOW AGE 18; 223 OR 11% ARE AGE 18-34; 370 ARE AGES 35-54. APPROXIMATELY 65% OR 1,328 OF JFS CLIENTS ARE AGE 55 AND OLDER. - 81% IDENTIFIED THEMSELVES AS CAUCASIAN AND 16% AS AFRICAN AMERICAN. IN ADDITION, JFS PROVIDED EDUCATIONAL PROGRAMMING TO NEARLY 1,400 CHILDREN AND ADULTS AND FACILITATED ALCOHOL AND DRUG PREVENTION PROGRAMMING TO ANOTHER 1,500 CHILDREN. OF THESE, - 1,641 OR 56% OF INDIVIDUALS WERE UNDER THE AGE OF 18; 17% ARE AGE 18-34; 485 AGE 34-55; AND 11% WERE OVER AGE 55. - 51% IDENTIFIED THEMSELVES AS AFRICAN AMERICAN; 36% AS CAUCASIAN AND 10% AS HISPANIC.
PART VI, LINE 1A: THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO CONDUCT AFFAIRS OF THE CORPORATION THAT ARE OF A SIGNIFICANT NATURE AND ANY OTHER MATTERS AS ARE DELEGATED BY THE BOARD OF DIRECTORS TO THE EXECUTIVE COMMITTEE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.