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 IN MANHATTAN INC
Employer identification number
13-3490745
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.") .
6,742,552
6,086,417
6,058,252
7,394,645
8,512,162
34,794,028
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......
13,940,482
15,928,016
16,450,421
15,731,119
16,904,467
78,954,505
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.
20,683,034
22,014,433
22,508,673
23,125,764
25,416,629
113,748,533
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
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.
1,535,577
1,985,965
868,388
1,750,555
3,523,690
9,664,175
c
Add lines 7a and 7b..
1,535,577
1,985,965
868,388
1,750,555
3,523,690
9,664,175
8
Public Support (Subtract line 7c from line 6.)
104,084,358
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...
20,683,034
22,014,433
22,508,673
23,125,764
25,416,629
113,748,533
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
546,200
557,006
321,256
206,405
195,645
1,826,512
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
546,200
557,006
321,256
206,405
195,645
1,826,512
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.)
79,856
9,569
89,425
13
Total support (Add lines 9, 10c, 11 and 12.).
21,309,090
22,571,439
22,829,929
23,332,169
25,621,843
115,664,470
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
89.990 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
90.180 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
1.580 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
1.670 %
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, PART II, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME
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 IN MANHATTAN INC
Employer identification number
13-3490745
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
ANDY APPELBAUM IS A BOARD MEMBER WHO IS MARRIED TO TRACY APPELBAUM, ALSO A BOARD MEMBER. NICK BUNZL IS A BOARD MEMBER WHO IS MARRIED TO JUDY BERNSTEIN BUNZL, ALSO A BOARD MEMBER. EDWARD J. FALK IS A BOARD MEMBER WHO IS MARRIED TO SUSAN FALK, ALSO A BOARD MEMBER. JEFF FEIG IS A BOARD MEMBER WHO IS MARRIED TO MICHELLE FEIG, ALSO A BOARD MEMBER. JASON GLASSER IS A BOARD MEMBER WHO IS MARRIED TO DEBRA WASSERMAN, ALSO A BOARD MEMBER. ELIZABETH SCHEUER IS A BOARD MEMBER WHO IS MARRIED TO PETER JOSEPH, ALSO A BOARD MEMBER. MARC WARREN IS A BOARD MEMBER WHO IS MARRIED TO BARBARA BENENSON WARREN, ALSO A BOARD MEMBER. BRIAN DAVIS IS A BOARD MEMBER WHO IS MARRIED TO MICHELLE GILL, ALSO A BOARD MEMBER.
FORM 990, PART VI, SECTION B, LINE 11
THE FORM 990 IS REVIEWED BY THE CFO AND PRESENTED TO THE EXECUTIVE COMMITTEE PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C
EMPLOYEES HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THIS POLICY ESTABLISHES ONLY THE FRAMEWORK WITHIN WHICH THE JCC WISHES THE INSTITUTION TO OPERATE. AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OCCURS WHEN YOU ARE IN A POSITION TO INFLUENCE A DECISION THAT MAY RESULT IN A PERSONAL GAIN FOR YOU, FOR A RELATIVE OR FOR ANYONE ELSE WHO HAS A CLOSE PERSONAL RELATIONSHIP WITH YOU AS A RESULT OF THE JCC'S BUSINESS DEALINGS. FOR THE PURPOSE OF THIS POLICY, A RELATIVE OR A PERSON WITH A CLOSE PERSONAL RELATIONSHIP IS ANY PERSON WHO IS RELATED BY BLOOD OR MARRIAGE, OR WHOSE RELATIONSHIP WITH YOU IS SIMILAR TO THAT OF PERSONS WHO ARE RELATED BY BLOOD OR MARRIAGE. NO "PRESUMPTION OF GUILT" IS CREATED BY THE MERE EXISTENCE OF A RELATIONSHIP WITH OUTSIDE BUSINESSES. HOWEVER, IF YOU HAVE ANY INFLUENCE ON TRANSACTIONS INVOLVING PURCHASES, CONTRACTS OR CASES, IT IS IMPERATIVE THAT YOU DISCLOSE TO THE EXECUTIVE DIRECTOR IMMEDIATELY, THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. SIMILARLY, IF YOU SUPERVISE A COLLEAGUE AND A RELATIONSHIP DEVELOPS. PERSONAL GAIN MAY RESULT NOT ONLY IN INSTANCES WHERE YOU OR YOUR RELATIVE OR CLOSE PERSONAL RELATIONSHIP HAS A SIGNIFICANT STAKE IN A FIRM WITH WHICH THE JCC DOES BUSINESS, BUT ALSO WHEN YOU OR YOUR RELATIVE OR ONE PERSON WITH A CLOSE PERSONAL RELATIONSHIP RECEIVES ANY KICKBACK, BRIBE, SUBSTANTIAL GIFT OR PERSONAL CONSIDERATION AS A RESULT OF ANY TRANSACTION OR BUSINESS DEALINGS INVOLVING THE JCC. AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST MAY ALSO OCCUR IF YOU ACCEPT AN OFFER OF EMPLOYMENT FROM A COMPETING ORGANIZATION WHILE CONTINUING TO WORK AT THE JCC. IF YOU HAVE ANY QUESTION AS TO WHETHER AN ACTION OR PROPOSED COURSE OF CONDUCT WOULD CREATE A CONFLICT OF INTEREST, YOU SHOULD IMMEDIATELY CONTACT THE DIRECTOR OF HUMAN RESOURCES TO OBTAIN ADVICE ON THE ISSUE. ROMANTIC OR SEXUAL RELATIONSHIPS IN THE WORKPLACE ARE ANOTHER POTENTIAL CAUSE OF CONFLICTS OF INTEREST. CONSENTING "ROMANTIC" OR SEXUAL RELATIONSHIPS BETWEEN A SUPERVISOR/MANAGER AND AN EMPLOYEE MAY LEAD TO ACTUAL OR POTENTIAL CONFLICTS OF INTEREST, COMPLICATIONS AND OTHER SIGNIFICANT DIFFICULTIES FOR ALL CONCERNED - THE EMPLOYEE, THE SUPERVISOR/MANAGER AND THE JCC. ANY SUCH RELATIONSHIP MAY, THEREFORE, BE CONTRARY TO THE BEST INTERESTS OF THE JCC. ACCORDINGLY, THE JCC STRONGLY DISCOURAGES SUCH RELATIONSHIPS AND ANY CONDUCT (SUCH AS DATING BETWEEN A SUPERVISOR/MANAGER AND AN EMPLOYEE) THAT IS DESIGNED OR MAY REASONABLY BE EXPECTED TO LEAD TO THE FORMATION OF A "ROMANTIC" OR SEXUAL RELATIONSHIP. IF A ROMANTIC OR SEXUAL RELATIONSHIP BETWEEN A SUPERVISOR/MANAGER AND AN EMPLOYEE SHOULD DEVELOP, IT SHALL BE THE RESPONSIBILITY AND MANDATORY OBLIGATION OF THE SUPERVISOR/MANAGER TO PROMPTLY DISCLOSE THE EXISTENCE OF THE RELATIONSHIP TO THE DIRECTOR OF HUMAN RESOURCES. THE EMPLOYEE MAY MAKE THE DISCLOSURE AS WELL, BUT THE BURDEN OF DOING SO SHALL BE ON THE SUPERVISOR/MANAGER. FAILURE TO DISCLOSE THE EXISTENCE OF THE RELATIONSHIP, IN ACCORDANCE WITH THIS POLICY, MAY LEAD TO DISCIPLINE UP TO AND INCLUDING DISCHARGE FROM EMPLOYMENT. UPON BEING INFORMED OR LEARNING OF THE EXISTENCE OF SUCH A RELATIONSHIP, THE JCC MAY TAKE ALL STEPS THAT IT, IN ITS DISCRETION, DEEMS APPROPRIATE. AT A MINIMUM, THE EMPLOYEE AND SUPERVISOR/MANAGER WILL NOT THEREAFTER BE PERMITTED TO WORK TOGETHER ON THE SAME MATTERS (INCLUDING MATTERS PENDING AT THE TIME DISCLOSURE OF THE RELATIONSHIP IS MADE), AND THE SUPERVISOR/MANAGER MUST WITHDRAW FROM PARTICIPATION IN ACTIVITIES OR DECISIONS (INCLUDING, BUT NOT LIMITED TO, HIRING, EVALUATIONS, PROMOTIONS, COMPENSATION, WORK ASSIGNMENTS AND DISCIPLINE) THAT MAY REWARD OR DISADVANTAGE ANY EMPLOYEE WITH WHOM THE SUPERVISOR/MANAGER HAS OR HAS HAD SUCH A RELATIONSHIP. IN ADDITION, THE JCC RESERVES THE RIGHT TO TAKE ANY OTHER MEASURES IT DEEMS APPROPRIATE, INCLUDING POSSIBLE TRANSFER OR TERMINATION. THIS POLICY SHALL APPLY WITHOUT REGARD TO GENDER AND WITHOUT REGARD TO THE SEXUAL ORIENTATION OF THE PARTICIPANTS IN A RELATIONSHIP OF THE KIND DESCRIBED.
FORM 990, PART VI, SECTION B, LINE 15
INCREASES IN SALARIES ARE REVIEWED IN ACCORDANCE AND PARALLEL TO THE CREATION OF THE ORGANIZATION FISCAL BUDGET. SENIOR STAFF COMPENSATION IS REVIEWED AT THE EXECUTIVE STAFF LEVEL OR BY A BOARD DESIGNATED COMMITTEE OF THE ORGANIZATION.
FORM 990, PART VI, SECTION C, LINE 19
THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL AVAILABLE TO THE PUBLIC WHENEVER REQUESTS ARE MADE OR SUBMITTED TO THE JCC IN MANHATTAN
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED LOSSES ON INVESTMENTS: -35,194. UNREALIZED GAIN ON INTEREST RATE SWAPS 242,650. TOTAL TO FORM 990, PART XI, LINE 5: 207,456.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.