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 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Name of the organization
JEWISH COMMUNITY CENTER
OF ORANGE COUNTY
Employer identification number

33-0016661
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 2 IRVING CHASE AND NANCY CHASE SERVE ON THE BOARD TOGETHER AND HAVE A FAMILY RELATIONSHIP. DANA SUSSON AND MARK SUSSON SERVE ON THE BOARD TOGETHER AND HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS OF ITS ORGANIZATION.
FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MAY APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B THE RETURN PREPARER EMAILS A COPY OF THE DRAFT VERSION OF FORM 990 VIA A SECURE WEBSITE TO THE CFO. THE CFO PERFORMS A DETAILED REVIEW OF THE DRAFT FORM 990 PRIOR TO FINALIZING IT WITH THE PREPARER. QUESTIONS AND CHANGES ARE ADDRESSED WITH THE PREPARER. THIS REVIEW PROCESS IS PERFORMED IN FALL OF 2020. THE FINAL VERSION OF THE FORM 990 IS PROVIDED TO THE CFO AFTER THE DETAILED REVIEW IS COMPLETED BY THE CFO. THE CFO DISTRIBUTES A COPY OF THE FINAL VERSION OF FORM 990 TO THE CHAIRMAN OF THE BOARD OF DIRECTORS. THE CHAIRMAN OF THE BOARD OF DIRECTORS REVIEWS FORM 990 PRIOR TO SUBMISSION.
FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, KEY EMPLOYEES, AND MANAGEMENT ARE COVERED BY THE CONFLICT OF INTEREST POLICY. DETERMINATIONS OF CONFLICT AND REVIEW OF CONFLICT IS PERFORMED AT THESE VARIOUS LEVELS OF THE ORGANIZATION. APPROPRIATE ACTION DEPENDING ON THE CONFLICT IS TAKEN BY MANAGEMENT, KEY EMPLOYEES AND THE BOARD. DISCLOSURE FORMS ARE REQUIRED ANNUALLY BY EACH MEMBER OF THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION UTILIZES A COMPENSATION COMMITTEE, COMPARES FORM 990 COMPENSATION OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, AND BOARD/COMPENSATION COMMITTEE APPROVAL FOR DETERMINING REASONABLE COMPENSATION. ALL KEY EMPLOYEE COMPENSATION IS REVIEWED WITH THE CHAIRMAN OF THE BOARD. CEO - CONTRACT IS REVIEWED BY A COMPENSATION COMMITTEE. COMPENSATION PACKAGE IS COMPARED TO OTHER JEWISH COMMUNITY CENTER CEOS THROUGH THE NATIONAL ORGANIZATION OF JEWISH COMMUNITY CENTERS OF AMERICA; AND TO OTHER JEWISH COMMUNAL ORGANIZATIONS; COMPARISON IS ALSO MADE TO EXECUTIVE COMPENSATION OF OTHER LOCAL NON-PROFITS. CEO'S CONTRACT IS MULTI-YEAR. CFO COMPENSATION IS COMPARED TO CFOS AT OTHER JEWISH COMMUNITY CENTERS AND OTHER LOCAL NON-PROFIT/FOR PROFIT BUSINESSES. THE CHAIRMAN OF THE BOARD HEADS THE PERSONNEL COMMITTEE AND NEGOTIATES OR APPOINTS A COMMITTEE TO NEGOTIATE WITH THE CEO. CFO DOES NOT HAVE A CONTRACT.
FORM 990, PART VI, SECTION C, LINE 18 FORM 1023 AND 990 ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 24E PROGRAM SERVICES EXPENSE: PROGRAM SERVICE EXPENSES 298,406. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 298,406. COMPUTER EXPENSE: PROGRAM SERVICE EXPENSES 194,189. MANAGEMENT AND GENERAL EXPENSES 97,820. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 292,009. MAINTENANCE: PROGRAM SERVICE EXPENSES 206,131. MANAGEMENT AND GENERAL EXPENSES 47,249. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 253,380. SECURITY AND ALARM: PROGRAM SERVICE EXPENSES 188,735. MANAGEMENT AND GENERAL EXPENSES 54,405. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 243,140. DUES AND SUBSCRIPTION: PROGRAM SERVICE EXPENSES 72,166. MANAGEMENT AND GENERAL EXPENSES 35,187. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 107,353. PRINTING: PROGRAM SERVICE EXPENSES 95,311. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,311. ADMISSION/ENTERANCE FEES: PROGRAM SERVICE EXPENSES 88,971. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 88,971. FEES, LICENSES & TAXES: PROGRAM SERVICE EXPENSES 72,981. MANAGEMENT AND GENERAL EXPENSES 14,388. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87,369. TELEPHONE: PROGRAM SERVICE EXPENSES 28,067. MANAGEMENT AND GENERAL EXPENSES 15,035. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,102. POSTAGE AND MAIL: PROGRAM SERVICE EXPENSES 26,193. MANAGEMENT AND GENERAL EXPENSES 4,592. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,785. EMPLOYEE RECRUITMENT: PROGRAM SERVICE EXPENSES 16,599. MANAGEMENT AND GENERAL EXPENSES 381. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,980. ANNUAL APPEAL DIRECT EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2,719. TOTAL EXPENSES 2,719.
FORM 990, PART XII, 2C SIMILAR TO PRIOR YEARS, THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR ENGAGING THE AUDITORS AND OVERSEEING THE AUDIT PROCESS.
SCHEDULE O DANIEL BERNSTEIN RETIRED FROM THE ORGANIZATION IN JULY 2019 BUT CONTINUED ON AS AN INDEPENDENT CONSULTANT. HE WAS PAID $117,250 FROM JULY 2019 THROUGH DECEMBER 2019 FOR HIS CONSULTING SERVICES.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019


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