Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 14,150,201 | 13,319,699 | 12,622,257 | 12,715,618 | 15,867,418 | 68,675,193 |
| 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 | 14,150,201 | 13,319,699 | 12,622,257 | 12,715,618 | 15,867,418 | 68,675,193 |
| 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. | 68,675,193 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 14,150,201 | 13,319,699 | 12,622,257 | 12,715,618 | 15,867,418 | 68,675,193 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 134,783 | 3,673 | 5,774 | 18,628 | 90,473 | 253,331 |
| 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.).. | 1,202,122 | 699,062 | 1,032,459 | 1,027,540 | 98,756 | 4,059,939 |
| 11 | Total support. Add lines 7 through 10 | 72,988,463 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) 2014 | (b) 2015 | (c) 2016 | (d) 2017 | (e) 2018 | (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) |
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| 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) |
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| 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): |
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| 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 | ||||
| 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 2018 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-2018 |
(iii) Distributable Amount for 2018 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2018 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2018 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2018: | ||||
| a From 2013....... | ||||
| b From 2014....... | ||||
| c From 2015....... | ||||
| d From 2016....... | ||||
| e From 2017....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2018 distributable amount | ||||
|
i
Carryover from 2013 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2018 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2018 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2018, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2018. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2019. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2014...... | ||||
| b Excess from 2015..... | ||||
| c Excess from 2016..... | ||||
| d Excess from 2017..... | ||||
| e Excess from 2018..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10, Explanation of Other Income: | Miscellaneous - 2014 Amount: $ 1,202,122. 2015 Amount: $ 699,062. 2016 Amount: $ 1,032,459. 2017 Amount: $ 1,027,540. 2018 Amount: $ 98,756. |
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Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part I, Item C | DBA: Jewish Family and Community Service DBA: Jewish Children's Bureau of Chicago DBA: Hebrew Immigrant Aid Society of Chicago DBA: Jewish Vocational Service and Employment DBA: JVS Chicago DBA: JCFS Chicago |
| Form 990, Part III, line 3 | In accordance with the terms of an Agreement and Plan of Merger between JCFS and Jewish Vocational Service and Employment Center (JVS, a nonprofit affiliate of the Jewish Federation of Metropolitan Chicago), JVS' net assets were in effect acquired by JCFS, effective on June 30, 2018. The entities determined they could better service the community and realize greater efficiencies by coordinating their activities. JCFS is the surviving corporation, and JVS ceased to exist. Prior to June 30, 2018, JCFS was the sole corporate member of JVS, and as a result included JVS in its financial statements. |
| Form 990, Part VI, Section A, line 2 | Karen L. Levine and Melissa Pryor have a business relationship. Cheri Grossman and Harry Huzenis have a business relationship. |
| Form 990, Part VI, Section A, line 4 | The bylaws were updated during the year showing a reduction in the number of meetings, the number of board seats, and the minimum number of members required for a quorum. A new section was also added authorizing and describing the advisory committee model. |
| Form 990, Part VI, Section A, line 6 | Per JCFS' by-laws, every person who is a member of the Jewish Federation of Metropolitan Chicago shall be a member of JCFS. There are no other members. |
| Form 990, Part VI, Section A, line 7a | A member of the JCFS has no voting rights except the right to vote for the election or removal of directors. |
| Form 990, Part VI, Section A, line 7b | JCFS is an affiliate of the Jewish Federation of Metropolitan Chicago. In accordance with their affiliation agreement, JCFS may not negotiate any merger or material transfer of assets without approval of the Jewish Federation, and in the event of any liquidation of JCFS, the net proceeds are to be distributed to the Jewish Federation. |
| Form 990, Part VI, Section B, line 11b | After the annual Form 990 is reviewed by the Chief Financial Officer and Controller it is then distributed to the Agency's Chief Executive Officer and the Agency's Audit Committee for their review and comments. The Audit Committee's review is done on behalf of the entire Board of Directors, pursuant to a motion that was passed by the Board delegating this responsibility to the Audit Committee. The return is then uploaded to a secure page of the organization's website which is accessible only by its Board members prior to its being filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | Each year, officers, directors, and key employees complete a questionnaire to disclose any business transactions or relationships he or a family member may have had with the Agency or any of its officers, directors, or key employees. A subcommittee of the Executive Committee, appointed by the President of the Board, reviews the responses and when necessary refers any conflict of interest to the Executive Committee for appropriate recommendation. |
| Form 990, Part VI, Section B, line 15 | Pursuant to a motion approved by the Agency's Board of Directors, the Executive Committee of the Board is responsible for the annual review and approval of salaries for officers and key employees. The determination of the appropriate level of compensation includes a review of compensation levels for the equivalent positions at comparable organizations. In addition, the President of the Jewish Federation of Metropolitan Chicago reviews and approves the Agency's Chief Executive Officer's compensation each year. |
| Form 990, Part VI, Section C, line 19 | The Agency provides the public access to its annual audit report through a link on its web site (www.jcfs.org). Paper copies of the audit report are provided upon request for the same period of disclosure as set forth in IRC Section 6104(d). The Agency does not make available to the general public its governing documents or its conflict of interest policy. |
| Form 990, Part XI, line 9: | Change in Endowment Foundation Net Assets 1,001,406. |
| Form 990, Part I, Line 6, Total Number of Volunteers: | Volunteers provide valuable support at JCFS through a variety of activities. One-time volunteer opportunities include holiday toy sorting, coat shopping, school supplies sorting and helping at fundraising events. Ongoing volunteers fill various roles, including mentoring, tutoring, childcare help at foster parent training and clerical support. |
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