2024-11-15T14:10:15-06:00 2023-12-31 430831507 ANDERS MINKLER HUBER & HELM LLP 800 MARKET STREET SUITE 500 ST LOUIS MO 631012501 990 2023-01-01 430681477 JEWISH COMMUNITY CENTER JEWI 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 STEVEN ROSENZWEIG TREASURER 3144325700 2024-11-14 1 0 JEANNE DEE P01082093 3146555500 2023 2024-10-15 13:58:12Z STEVEN ROSENZWEIG 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 26062121 0 X WWW.JCCSTL.COM X 1952 MO TO PROVIDE HEALTH AND WELFARE SERVICES TO THE ST. LOUIS COMMUNITY 34 34 998 700 0 0 10167605 10563379 13481431 14585393 130199 607072 340987 63386 24120222 25819230 240861 270587 0 0 10731125 13241693 0 0 1099025 10952771 10816115 21924757 24328395 2195465 1490835 73786020 76630031 3170566 3036218 70615454 73593813 X THE ST. LOUIS JEWISH COMMUNITY CENTER ENRICHES LIVES, BUILDS COMMUNITY, PROMOTES INCLUSIVITY AND CREATES MEANINGFUL JEWISH EXPERIENCES. 0 0 8066431 6560 9407321 HEALTH AND WELLNESS - THE JCC FITNESS DEPARTMENT SERVES A POPULATION AS DIVERSE AS ST. LOUIS ITSELF. WE HAVE ALL AGES, RELIGIONS, ETHNICITIES REPRESENTED IN A COMMON GOAL OF SELF IMPROVEMENT AND FOSTERING A STRONGER COMMUNITY. WITHIN THE WALLS OF OUR TWO ST. LOUIS LOCATIONS, WE PROVIDE HUNDREDS OF GROUP EXERCISE CLASSES, SMALL GROUP PERSONAL TRAINING AND ONE-ON-ONE PERSONAL TRAINING AS WELL AS A WELL-EQUIPPED FITNESS CENTER. PRIOR TO THE PANDEMIC, WE SERVED MORE THAN 16,000 MEMBERS AND AVERAGED OVER 50,000 ENTRY SCANS PER MONTH. WHILE WE CATER TO MANY CLIENTS, WE EMPHASIZE INDIVIDUALITY THROUGH OUR PRIVATE CONSULTATIONS FOR EVERY MEMBER. WHEN THE PANDEMIC IMPACTED OUR MEMBERS' ABILITY TO WORK OUT REGULARLY, WE LAUNCHED OUR VIRTUAL GROUP EXERCISE CLASSES WHICH CONTINUE TODAY. 3032830 111224 EARLY CHILDHOOD EDUCATION - THE JCC EARLY CHILDHOOD CENTER, IN PARTNERSHIP WITH OUR FAMILIES, IS COMMITTED TO PROVIDING QUALITY CARE AND EDUCATION THAT EMBRACES THE DEVELOPMENT OF CHILDREN'S MIND, BODY AND SOUL. WE STIMULATE THE MINDS OF YOUNG CHILDREN THROUGH AN INNOVATIVE AND INDIVIDUALIZED CURRICULUM IMPLEMENTED BY A WELL-TRAINED STAFF IN A SAFE, NURTURING, AND DEVELOPMENTALLY APPROPRIATE ENVIRONMENT. CHILDREN DEVELOP THEIR BODIES AND ARE ENCOURAGED TO ADOPT HEALTHY LIFESTYLE HABITS THROUGH A PHYSICAL EDUCATION PROGRAM THAT UTILIZES THE BEST OF THE JCC'S RESOURCES IN FITNESS, RECREATION, AND AQUATICS. THE SOUL IS NURTURED THROUGH LIVING JEWISH VALUES AND JEWISH EXPERIENCES IN AN ENVIRONMENT THAT APPRECIATES AND RESPECTS THE DIVERSITY OF THE CHILDREN AND THEIR FAMILIES PARTICIPATING IN OUR PROGRAM. RECOGNIZING THAT NOT ALL FAMILIES CAN AFFORD HIGH QUALITY CARE AND EDUCATION FOR THEIR CHILDREN, THE JCC PROVIDED SIGNIFICANT FINANCIAL ASSISTANCE TO FAMILIES IN NEED. BOTH FACILITIES ARE ACCREDITED BY MISSOURI VOLUNTARY ACCREDITATION AND UTILIZE THE PROJECT CONSTRUCT CURRICULUM. 3693571 59453 CAMP SABRA - CAMP SABRA IS THE PREMIER JEWISH RESIDENT CAMP IN NORTH AMERICA BUILDING UPON OUR RICH TRADITIONS WHICH BEGAN IN 1938. SABRA IS A MAGICAL COMMUNITY THAT FOSTERS LIFE-LONG FRIENDSHIPS, JEWISH IDENTITY, AND ENCOURAGES SOCIAL AND PHYSICAL GROWTH. SABRA ACCOMPLISHES THIS BY EMPLOYING HIGHLY QUALIFIED, WELL-TRAINED STAFF WHO UTILIZE OUR UNIQUE FACILITIES TO PROVIDE THESE EXPERIENCES. OUR FAMILIES CONTINUE TO TELL US THROUGH SURVEYS WHICH BENCHMARK OUR PERFORMANCE AGAINST OTHER CAMPS THAT OUR PROGRAMMING (OUTDOOR ADVENTURE/EDUCATION, CULTURAL PROGRAMMING, WATER AND LAND SPORTS) AND STAFF QUALITY IS SUPERIOR TO OTHER CAMPS. RECOGNIZING THE IMPORTANCE OF A CAMP EXPERIENCE FOR ALL CHILDREN, REGARDLESS OF ECONOMIC RESOURCES - THE JCC PROVIDES FINANCIAL ASSISTANCE TO MAKE THE SABRA EXPERIENCE MORE ACCESSIBLE TO EVERYONE. CAMP SABRA IS ACCREDITED BY THE AMERICAN CAMPING ASSOCIATION. 1548411 40105 JEWISH COMMUNITY LIFE 1264120 SENIOR ADULT 982028 CULTURAL ARTS - THE JCC HAS A RICH TRADITION IN BRINGING JEWISH CULTURAL OPPORTUNITIES TO ITS MEMBERS AND THE ST. LOUIS COMMUNITY. IN MAINTAINING THAT LONG STANDING TRADITION, THE FOCUS OF THE ROSWELL AND WILMA MESSING CULTURAL ARTS DEPARTMENT HAS BEEN ON THEATRE, FILM AND LITERATURE. THE ST. LOUIS JEWISH BOOK FESTIVAL ALLOWS PROMINENT AUTHORS TO SHOWCASE THEIR LATEST WORKS AND LETS THE READERS GET UP CLOSE AND PERSONAL. IN A TYPICAL YEAR, MORE THAN 35 AUTHORS VISIT THE FESTIVAL WITH A CONCENTRATION DURING JEWISH BOOK MONTH (NOVEMBER). IT IS AMONG THE LARGEST JEWISH BOOK FESTIVALS IN THE COUNTRY WITH AUDIENCES OF MORE THAN 6,000 ANNUALLY. OUR NEW JEWISH THEATRE HAS NUMEROUS AWARDS IN RECOGNITION OF THE QUALITY OF OUR PROFESSIONAL THEATRE PROGRAM -- CAPTURING MANY HIGH HONOR AWARDS SUCH AS OUTSTANDING ACTRESS, OUTSTANDING SUPPORTING ACTOR AND OUTSTANDING DIRECTOR OF A PLAY. THIS PROGRAM PRODUCES A FULL SEASON OF FIVE SHOWS ANNUALLY WHICH ARE SEEN BY MORE THAN 6,000 AUDIENCE MEMBERS. THE ST. LOUIS JEWISH FILM FESTIVAL BRINGS POIGNANT FILMS AND FILMMAKERS, AS THEY RELATE TO JEWISH VALUES, CULTURE AND/OR HISTORY AND IS ATTENDED BY OVER 2,500 ANNUALLY. THE J'S YOUTH THEATRE PROGRAM INTRODUCES THE FUN OF PERFORMING IN FRONT OF A LIVE AUDIENCE WHILE TEACHING ST. LOUIS CHILDREN ALL ABOUT DRAMA, COSTUMING AND THEATRICS. THEATRE UNLIMITED, A PROGRAM DESIGNED FOR ADULTS WITH DISABILITIES, HAS BROUGHT THE EXCITEMENT OF THEATRICAL PERFORMING TO LIFE! PARTICIPANTS ACT, SING, DANCE AND SHINE ON CENTER STAGE, ALL IN A BARRIER-FREE SETTING. THE JCC ALSO PROVIDES JEWISH EDUCATIONAL AND OUTREACH PROGRAMS THROUGH ITS CENTER OF JEWISH LIFE AND NISHMAH: THE ST. LOUIS JEWISH WOMEN'S PROJECT, WHICH ENRICH SOULS, MINDS AND SPIRITS TO THOUSANDS MORE COMMUNITY MEMBERS ANNUALLY. 783123 53244 DAY CAMP - THE MISSION OF THE J DAY CAMPS IS TO PROVIDE A FUN, SAFE, AND INCLUSIVE COMMUNITY FOR ALL CAMPERS AND STAFF. THROUGH INNOVATIVE PROGRAMMING OUR EXPERT STAFF PROMOTES PHYSICAL AND EMOTIONAL DEVELOPMENT AND IMPARTS UNIVERSAL JEWISH VALUES. THE J DAY CAMPS' ENRICHING EXPERIENCE ALLOWS ITS PARTICIPANTS TO DEVELOP VALUABLE SKILLS, MEANINGFUL FRIENDSHIPS AND LIFELONG MEMORIES. IN 2022, THE J DAY CAMPS SERVED NEARLY 1,000 CHILDREN AGES 3-15 BETWEEN BOTH OF OUR FACILITIES IN CHESTERFIELD AND CREVE COEUR. EACH SUMMER, THE JCC (WITH ASSISTANCE FROM THE PRODUCTIVE LIVING BOARD OF ST. LOUIS COUNTY) IS ABLE TO PROVIDE SHADOW COUNSELORS AT NO ADDITIONAL COST TO PARENTS SO THAT CHILDREN WITH DEVELOPMENTAL AND PHYSICAL DISABILITIES CAN PARTICIPATE IN OUR PROGRAMS. CONSISTENT WITH THE JCC MISSION, WE ALSO ALLOCATE FINANCIAL ASSISTANCE TO MAKE THE DAY CAMP EXPERIENCE MORE ACCESSIBLE TO EVERYONE. THE J DAY CAMPS ARE ONE OF A HANDFUL OF DAY CAMPS IN THE ST. LOUIS COMMUNITY ACCREDITED BY THE AMERICAN CAMPING ASSOCIATION. 4577682 93349 19370514 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 138 0 1 998 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 34 34 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X X X JEWISH COMMUNITY CENTER 3144325700 2 MILLSTONE CAMPUS DRIVE ST LOUIS MO 631465796 TED FLOM CHAIR 1.00 X X 0 0 0 JEFFREY COHEN VICE CHAIR 1.00 X X 0 0 0 JENNY HOFFMAN-MENTLE VICE CHAIR 1.00 X X 0 0 0 BRIAN PULTMAN VICE CHAIR 1.00 X X 0 0 0 ARTHUR WEISS VICE CHAIR 1.00 X X 0 0 0 TED ISAACS TREASURER 1.00 X X 0 0 0 THOM KUHN ASSISTANT TREASURER 1.00 X X 0 0 0 STUART BLOCK SECRETARY 1.00 X X 0 0 0 MICHELLE SCHWERIN ASSISTANT SECRETARY 1.00 X X 0 0 0 RONALD G ABELES DIRECTOR 1.00 X 0 0 0 CYNTHIA ALBIN DIRECTOR 1.00 X 0 0 0 DAVID ALPER DIRECTOR 1.00 X 0 0 0 ELIZABETH CARP WALLACE DIRECTOR 1.00 X 0 0 0 MICHAEL FERMAN DIRECTOR 1.00 X 0 0 0 WIILLIAM GOLDSTEIN DIRECTOR 1.00 X 0 0 0 RACHEL KATZMAN DIRECTOR 1.00 X 0 0 0 MARK KRONEMER DIRECTOR 1.00 X 0 0 0 ABBY KUSHNIR DIRECTOR 1.00 X 0 0 0 DEBBIE LEFTON DIRECTOR 1.00 X 0 0 0 BONNIE MANN DIRECTOR 1.00 X 0 0 0 JACOB MUROV DIRECTOR 1.00 X 0 0 0 EVAN RASKAS GOLDFARB DIRECTOR 1.00 X 0 0 0 STEVEN ROSENZWEIG DIRECTOR 1.00 X 0 0 0 JANE RUBIN DIRECTOR 1.00 X 0 0 0 BRYAN SANGER DIRECTOR 1.00 X 0 0 0 ELLEN SCHAPIRO DIRECTOR 1.00 X 0 0 0 TRACEY SINGER DIRECTOR 1.00 X 0 0 0 DANNY SOSHNIK DIRECTOR 1.00 X 0 0 0 LISA SUFFIAN DIRECTOR 1.00 X 0 0 0 AARON VICKAR DIRECTOR 1.00 X 0 0 0 DAVID WRIGHT DIRECTOR 1.00 X 0 0 0 JENNIFER WILSON CONTROLLER 40.00 X 129612 0 2704 LYNN WITTELS PRESIDENT AND CEO 40.00 X 395603 0 37528 LAURA DUNN DIRECTOR OF IT 40.00 X 153428 0 15791 TERRI GROSSMAN DIRECTOR MAJOR GIFTS 40.00 X 112626 0 9856 JON-DAVID GUNTHER PERSONAL TRAINER FT 40.00 X 122767 0 0 CRAIG NEUMAN CHIEF PROGRAM OFFICER 40.00 X 166692 0 2638 1080728 0 68517 6 0 1 0 HDA ARCHITECTS LLC 16150 MAIN CIRCLE DR STE 100 CHESTERFIELD MO 63017 ARCHITECTURAL SERVICES 310657 1 636910 468346 9458123 10563379 PROGRAM SERVICE FEES 900099 9407321 9407321 MEMBERSHIP DUES 900099 5178072 5178072 14585393 607072 607072 242891 468346 242891 0 MISCELLANEOUS REVENUE 900099 63386 63386 63386 25819230 14585393 0 670458 270587 270587 403131 403131 12821463 11222263 885285 713915 17099 15531 1568 10701 10701 68154 24630 39620 3904 1116736 407437 644716 64583 811796 347099 440970 23727 2716401 2542004 167599 6798 150341 145980 3278 1083 350263 340103 7637 2523 2902744 2699552 203192 OTHER 1637738 802789 658714 176235 FOOD 926402 491914 360253 74235 PRINTING AND POSTAGE 124839 60625 32192 32022 24328395 19370514 3858856 1099025 7044 582168 8629819 5161284 6558409 9917258 3936386 301097 324237 418064 89061561 47178021 42926942 41883540 10232282 17892016 560697 0 0 411216 610204 63388 73786020 76630031 1408372 1858160 1249170 1114670 513024 63388 3170566 3036218 X 54672511 53032475 15942943 20561338 70615454 73593813 73786020 76630031 1490835 1487524 0 X X 0 1 X 1 0 X 5661307 10715680 10128568 10167605 10563379 47236539 16455952 6538649 10960326 13481431 14585393 62021751 22117259 17254329 21088894 23649036 25148772 109258290 31382 212771 472599 2771723 3366521 6854996 0 31382 212771 472599 2771723 3366521 6854996 102403294 277009 118456 147505 276888 607072 1426930 277009 118456 147505 276888 607072 1426930 107266 100076 87233 95503 63386 453464 22501534 17472861 21323632 24021427 25819230 111138684 0.92140 0.95150 0.01280 0.01010 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 107,266. 2020 AMOUNT: $ 100,076. 2021 AMOUNT: $ 87,233. 2022 AMOUNT: $ 95,503. 2023 AMOUNT: $ 63,386. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5947148 19292 644081 6610521 6513260 218117 -784229 5947148 5806804 34368 672088 6513260 5580997 26095 324813 125101 5806804 5884789 71827 758541 1134160 5580997 0.76100 0.23900 1 0 2591495 2591495 74173502 38775405 35398097 414386 369386 45000 10525840 7906519 2619321 1356338 126711 1229627 41883540 LEASE LIABILITY 63388 63388 X 27306754 1487524 1487524 25819230 0 25819230 24328395 0 24328395 0 24328395 PART X, LINE 2: THE JEWISH COMMUNITY CENTER (THE J) IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"), EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED IN THE CODE. ACCORDINGLY, THE J FILES AS A TAX EXEMPT ORGANIZATION. THE J FOLLOWS GUIDANCE ISSUED BY THE FASB ON ACCOUNTING FOR INCOME TAXES AND HAS EVALUATED ITS TAX POSITIONS, EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS, AND BELIEVES THAT NO PROVISION FOR INCOME TAXES IS NECESSARY TO COVER ANY UNCERTAIN TAX POSITIONS. THE J'S RETURNS FOR TAX YEARS 2020 AND LATER REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. J'LA FUNDRAISING 555189 357889 197300 35250 162050 FFL 156048 110457 45591 12276 12796 20519 711237 468346 242891 12276 48046 182569 242891 0 0 SCHOLARSHIPS-DAY CAMP 22 53244 SCHOLARSHIPS-EARLY CHILDHOOD 21 111224 SCHOLARSHIPS-HEALTH & WELLNESS 6 6560 SCHOLARSHIPS - MEMBERSHIP 91 40105 SCHOLARSHIPS-CAMP SABRA 35 59453 PART I, LINE 2: THE JEWISH COMMUNITY CENTER HAS A SCHOLARSHIP PROGRAM BY WHICH PEOPLE APPLY FOR NEED BASED SCHOLARSHIPS FOR MEMBERSHIP, EARLY CHILDHOOD, DAY/RESIDENT CAMP AND OTHER PROGRAMS X X X X 0 0 0 0 0 0 0 0 0 LYNN WITTELS PRESIDENT AND CEO 365603 0 30000 0 0 0 0 0 37528 0 433131 0 0 0 CRAIG NEUMAN CHIEF PROGRAM OFFICER 159192 0 7500 0 0 0 0 0 2638 0 169330 0 0 0 LAURA DUNN DIRECTOR OF IT 150928 0 2500 0 0 0 0 0 15791 0 169219 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ALL BOARD MEMBERS ARE INDEPENDENT. NONE OF THE BOARD MEMBERS RECEIVED COMPENSATION FOR BEING ON THE BOARD. HOWEVER, THERE ARE SOME FAMILY RELATIONSHIPS. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 IS PREPARED AND REVIEWED BY JCC STAFF AND EXTERNAL AUDITOR, IT IS SHARED WITH THE AUDIT COMMITTEE AND HEN THE BOARD OF DIRECTORS PRIOR TO THE FINAL FILING DEADLINE. FORM 990, PART VI, SECTION B, LINE 12C THIS CONFLICT OF INTEREST POLICY SHALL BE REVIEWED ANNUALLY AT THE INITIAL MEETING OF THE BOARD OF DIRECTORS FOLLOWING THE CORPORATION'S ANNUAL MEETING AND ANY NEW KEY INDIVIDUALS SHALL BE PROVIDED WITH A COPY OF THE POLICY UPON COMMENCEMENT OF HIS OR HER POSITION AS SUCH KEY INDIVIDUAL. A COPY OF THIS POLICY SHALL ALSO BE SENT AT LEAST ANNUALLY TO EACH INDIVIDUAL. FORM 990, PART VI, SECTION B, LINE 15A THE J UTILIZES A PERFORMANCE MANAGEMENT AND REVIEW PROGRAM DESIGNED TO DEVELOP AND RETAIN A HIGHLY QUALIFIED AND COMPETENT WORKFORCE. THROUGH THIS PROGRAM, EMPLOYEES WILL PERIODICALLY RECEIVE CONSTRUCTIVE PERFORMANCE REVIEWS DESIGNED TO ADDRESS PAST PERFORMANCE AND FUTURE DEVELOPMENTAL NEEDS AND INTERESTS. THE PHILOSOPHY OF OUR REVIEWS IS THAT THERE IS CONSTANT COMMUNICATION SO THAT YOU WILL ALWAYS KNOW HOW YOU ARE DOING IN YOUR POSITION SO YOU CAN CONTINUE TO GROW AT OUR ORGANIZATION. IT WILL ALSO ALLOW THE J TO COMPENSATE EMPLOYEES IN A FAIR AND EQUITABLE MANNER BASED UPON DEMONSTRATED JOB PERFORMANCE, AND IN ACCORDANCE WITH ITS EQUAL EMPLOYEMENT OPPORTUNITY POLICY. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PAGE 12, PART XII, LINE 2C IT IS THE POLICY OF THE JCC TO ARRANGE FOR AN ANNUAL AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS TO BE CONDUCTED BY AN INDEPENDENT ACCOUNTING FIRM. THE INDEPENDENT ACCOUNTING FIRM SELECTED BY THE JCC WILL BE REQUIRED TO COMMUNICATE DIRECTLY WITH THE ORGANIZATION'S AUDIT COMMITTEE UPON THE COMPLETION OF THEIR AUDIT. IN ADDITION, MEMBERS OF THE AUDIT COMMITTEE ARE AUTHORIZED TO INITIATE COMMUNICATION DIRECTLY WITH THE INDEPENDENT ACCOUNTING FIRM. AUDITED FINANCIAL STATEMENTS, INCLUDING THE AUDITOR'S OPINION THEREON, WILL BE SUBMITTED AND PRESENTED TO THE AUDIT COMMITTEE BY THE INDEPENDENT ACCOUNTING FIRM. AFTER THE FINANCIAL STATEMENTS HAVE BEEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE, THE AUDIT CHAIR PRESENTS IT TO THE BOARD OF DIRECTORS. THE MEMBERSHIP OF THE JCC AUDIT COMMITTEE, SIZE OF COMMITTEE AND TENURE OF MEMBERS SHALL BE DETERMINDED IN ACCORDANCE WITH THE AUDIT COMMITTEE CHARTER AND THE JCC BY-LAWS. THE AUDIT COMMITTEE WILL ASSIST THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE IN FULFILLING ITS OVERSIGHT RESPONSIBILITY BY MONITORING: 1. THE OVERALL SYSTEMS OF INTERNAL CONTROL AND RISK MITIGATION; 2. THE INTEGRITY OF THE FINANCIAL STATEMENTS OF THE JEWISH COMMUNITY CENTER; 3. COMPLIANCE BY THE JCC WITH LEGAL AND REGULATORY REQUIREMENTS AND ETHICAL STANDARDS; AND 4. THE INDEPENDENCE AND PERFORMANCE OF THE JCC'S INDEPENDENT AUDITORS. IN FULFILLING THESE DUTIES AND RESPONSIBILITIES, THE AUDIT COMMITTEE IS ENTITLED TO EXAMINE ANY AND ALL DOCUMENTS WITHIN THE CONTROL OF THE JCC AND ITS EMPLOYEES. IN ADDITION, THE AUDIT COMMITTEE SHALL HAVE THE AUTHORITY TO CONTRACT WITH INDEPENDENT CONTRACTORS IN THE FULFILLMENT OF THE COMMITTEE'S RESPONSIBILITIES. THESE PROCEDURES ARE CONSISTENT WITH PRIOR YEARS. FORM 990, PART VI, SECTION A, LINE 2 ALL BOARD MEMBERS ARE INDEPENDENT. NONE OF THE BOARD MEMBERS RECEIVED COMPENSATION FOR BEING ON THE BOARD. HOWEVER, THERE ARE SOME FAMILY RELATIONSHIPS. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 IS PREPARED AND REVIEWED BY JCC STAFF AND EXTERNAL AUDITOR, IT IS SHARED WITH THE AUDIT COMMITTEE AND THEN THE BOARD OF DIRECTORS PRIOR TO THE FINAL FILING DEADLINE. FORM 990, PAGE 12, PART VI, SECTION B, LINE 12C ANNUALLY THE JCC BOARD SIGNS AND DISCLOSES A CONFLICT OF INTEREST POLICY. WE ALSO HAVE AN EMPLOYEE CONFLICT OF INTEREST POLICY. WE FOLLOW THE GUIDELINES ESTABLISHED IN THOSE POLICIES WHEN A POTENTIAL CONFLICT OF INTEREST ARISES. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO IS BY CONTRACT PER APPROVAL BY THE EXECUTIVE COMMITTEE WHO ARE ALL INDEPENDENT WITH REGARDS TO THIS PROCESS. THE CONTRACT AMOUNT IS DETERMINED BY COMPARING COMPENSATION PLANS OF ORGANIZATIONS SIMILAR IN SIZE, FUNCTION, AND GEOGRAPHIC AREA. THE COMPENSATION FOR OTHER OFFICERS (CFO) IS BASED ON SEVERAL FACTORS, INCLUDING MARKET CONDITIONS, SCOPE OF RESPONSIBILITY AND PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST BY CONTACTING THE EXECUTIVE OFFICES OF THE JEWISH COMMUNITY CENTER.