Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 5,718,149 | 6,613,396 | 5,814,976 | 4,980,090 | 4,634,349 | 27,760,960 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 5,718,149 | 6,613,396 | 5,814,976 | 4,980,090 | 4,634,349 | 27,760,960 |
| 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).. | 590,974 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 27,169,986 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 5,718,149 | 6,613,396 | 5,814,976 | 4,980,090 | 4,634,349 | 27,760,960 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 744,945 | -77,439 | 554,607 | 767,403 | 200,838 | 2,190,354 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | |||||
| 11 | Total support Add lines 7 through 10. | 29,951,314 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| 990 PART I, LINE 1 | ORGANIZATION'S MISSION OR MOST SIGNIFICANT ACTIVITIES: Since 1867, Jewish Family Services (JFS) has provided comprehensive social services for the Milwaukee area Jewish and general community. The mission of Jewish Family Services 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. For 148 years, our focus has been on helping families and individuals, regardless of race, religion, lifestyle or income. Through the generosity of our individual and corporate donors, federal and state funds and support received from the United Way and the Milwaukee Jewish Federation, JFS services are available on a sliding-fee scale to anyone in need, regardless of their ability to pay. During the last fiscal year, Jewish Family Services provided direct service programming to 2,173 individual clients through mental health support, care management for older adults and case management for individuals with exceptional needs. Of these, - 63% reported incomes of less than $15,000; 13% between $15,000 and $33,999; and 24% greater than $35,000. - 197 or 9% are below age 18; 387 or 18% are age 18-34; 377 or 17% are age 35-54; and 54% or 1,165 of JFS clients are age 55 and older. Approximately 39 or 2% are over age 95! - 74% identified themselves as Caucasian; 19% as African-American; 4% Hispanic. |
| 990 PART III, LINE 4D | OTHER PROGRAM SERVICES: OUTREACH - THE OUTREACH PROGRAMMING IS EDUCATIONAL OPPORTUNITIES THAT INCREASE THE COMMUNITYS AWARENESS OF ISSUES RELATED TO MENTAL HEALTH AND MENTAL ILLNESS, SEXUAL ASSAULT AND DOMESTIC VIOLENCE PREVENTION, AND THE INCREASED RISK OF BREAST CANCER IN THE ASHKENAZI JEWISH COMMUNITY. PROGRAMS WERE OFFERED AT NO CHARGE TO PARTICIPANTS. THE AGENCY RECEIVED PRIVATE AND GOVERNMENT GRANTS OF $19,131 THIS YEAR TO SUPPORT THE OUTREACH PROGRAMMING. |
| 990 PART VI, LINE 2 | OFFICERS WITH FAMILY OR BUSINESS RELATIONSHIPS: Miriam Fleming, IMMEDIATE PAST Chair: Some of MIRIAM'S clients serve as Directors on the JFS Board. She also provides legal services to Jewish Family Services, Inc. Michael Finn, Director, works for Associated Bank, N.A., which has a banking relationship with Jewish Family Services, Inc. and is JFS Housing Brown Deer, LLC's tax credit investor. Benjamin Wagner, Secretary: BENJAMIN'S SPOUSE IS AN EMPLOYEE OF THE ORGANIZATION. |
| 990 PART VI, LINE 11B | PROCESS FOR REVIEWING FORM 990: 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 for review prior to filing the Form 990 to the Internal Revenue Service. Any changes requested to be made by Finance Committee members are documented and incorporated into the final return. The President/CEO offers a copy of the final version of the Form 990 to each board member for review prior to it being filed. |
| 990 PART VI, LINE 12C | ENFORCEMENT OF CONFLICT OF INTEREST POLICY: 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 participated in any conflict of interest activity, and agrees to notify the Board of any conflict situations that may arise. The Board Chair is responsible for ensuring that all affected parties complete the required forms. 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 potential 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, or its Executive Committee, as needed. 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 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. |
| 990 PART VI, LINE 15A | PROCESS FOR DETERMINING COMPENSATION: 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 is established by the Agency's President/CEO as part of the annual budget process or at the time of hiring after review of relevant local market data is obtained by the Agency's Human Resource Director. |
| 990 PART VI, LINE 19 | AVAILABILITY OF DOCUMENTS: THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. |
| 990 PART VI, LINE 1A | DELEGATION OF BOARD AUTHORITY TO COMMITTEE: 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. |
| 990 PART XI, LINE 9 | OTHER CHANGES IN NET ASSETS OR FUND BALANCES: CHANGE IN INVESTMENT IN SUBSIDIARIES $(503,184) |
| Software ID: | |
| Software Version: |