Jewish Guild For The Blind 2010 Taxes

Annual Filing for Charitable Organizations
Form CHAR500
This Form used for Article 7,A, EPTL and dual filers
New York State Department of Law (Office of the Attorney General)
2010
Charities Bureau - Registration Section 120 Broadway New York, NY 10271 http://www.charitiesnys.com
1. General Information
a. For the fiscal year beginning (mndd/yyyy) b. Check if applicable for NYS: 1/1/2010 and ending (mm/dd/yyyy)
12/31/2010
d. Fed, employer ID no. (E1N) (lt#.-#######)
Ic. Name of organization

The Jewish Guild For The Blind
Number and street (or P.O. box if mail not delivered to street address) Room/suite
13-1623854
Address change U Name change N Initial filing U Final filing U Amended filing U NY registration pending
e. NY State registration no. (##.##-##)
00-87-02
f. Telephone number
15 West 65th Street

City or town, state or country and zip + 4
(212)
g. Email
769-6200
New York NY 10023
pittermansjgb.org
2. Certification - Two Signatures Required We certify under penalties of perjury that we reviewed this report, including all attachments, and to the best of our knowledge and belief, ey are true, correct and complete In accordance with the a of e State of New York applicable to this report. a. President or Authorized Officer . b. Chief Financial Officer or Treas>
President/CEO
ign ture signatur Printed Name Title
Date
Elliot J. Hagler
Printed Name
Executive VP/CFO
Title
4
Date
3. Annual Report Exemption Information a. Article 7-A annual report exemption (Article 7-A registrants and dual registrants) Check ' [.... j if total contributions from NY State (including residents, foundations, corporations, government agencies, etc.) did not exceed $25,000 and the organization did not engage a professional fund raiser (PFR) or fund raising counsel (FRC).to solicit contributions during this fiscal year. NOTE: An organization may claim this exemption if no PFR or FRC was used and either: 1) it received an allocation from a federated fund, United Way or incorporated community appeal and contributions from other sources did not exceed $25,000 or 2) it received all or substantially all of its contributions from one government agency to which it submitted an annual report similar to that required by Article 7-A. b. EPTL annual report exemption (EPTL registrants and dual registrants) Check '' [] if gross receipts did not exceed $25,000 and assets (market value) did not exceed $25,000 at any time during this fiscal year. For EPIL or Article-7A registrants claiming the annual report exemption under the one law under which they are registered and for dual registrants claiming the annual report
exemptions under both laws, simply complete part I (General information), part 2 (Certification) and part 3 (Annual Report Exemption information) above. Do not submit a fee, do not complete the following schedules and donot submit any attachments to this form.
4. Article 7-A Schedules
If you did not check the Article 7-A annual report exemption above, complete the following for this fiscal year:
a. Did the organization use a professional fund raiser, fund raising counsel or commercial co-venturer for fund raising activity In NY State? . .
Li Yes* xl No Li Yes" XI No
* If "Yes", complete Schedule 4a.

b. Did the organization receive government contributions (grants)? ..........................................................
* If "Yes", complete Schedule 4b. 5. Fee Submitted: See last page for summary of fee requirements. Indicate the filing fee(s) you are submitting along with this form:
a. Article 7-A filing fee ................................................ $
b. EPTL filing fee ....................................................$

c. Total fee ........................................................$
25 Submit only one check or money order for the 1,500 total fee, payable to "NYS Department of Law"
1 ,525
6. Attachments - For organizations that are not claiming annual report exemptions under both laws, see last page for required attachments
CRAR500-2010
5. Fee Instructions
The filing fee depends on the organization's Registration Type. For details on Registration Type and filing fees, see the Instructions for Form CHAR500. Organization's Registration Type Fee Instructions Article 7-A EPTL Dual Calculate the Article 7-A filing fee using the table In part a below. The EPTL filing fee is $0. Calculate the EPTL filing fee using the table in part b below. The Article 7-A filing fee is $0. Calculate both the Article 7-A and EPTL filing fees using the tables in parts a and b below. Add the Article 7-A and EPTL filing fees together to calculate the total fee. Submit a single check or money order for the total fee.
a)
Article 7-A filing fee Total Support & Revenue Article 7-A Fee more than $250,000 up to $250,000 $25 $10 * Any organization that contracted with or used the services of a professional fund raise (PFR) or fund raising counsel (FRC) during the reporting period must pay an Article 7-I filing fee of $25, regardless of total support and revenue.
b)
EPTL filing fee Net Worth at End of Year Less than $50,000 $50,000 or more, but less than $250,000 $250,000 or more, but less than $1,000,000 $1,000,000 or more, but less than $10,000,000 $10,000,000 or more, but less than $50,000,000 $50,000,000 or more [ EPTL Fee $25 $50 $100 $250 $750 $1500
6. Attachments - Document Attachment Check-List

Check the boxes for the documents you are attaching. For All Filers Filing Fee
tI
Single check or money order payable to 'NYS Department of Law"
Copies of Internal Revenue Service Forms
D 0 0 0
IRS Form 990-EZ All required schedules (including Schedule B) IRS Form 990-T
IZI IRS Form 990
O IRS Form 990-PF

El All required schedules (including
Schedule B)
EZi All required schedules (including

Schedule B)
IRS Form 990-T
El IRS Form 990-T
Additional Article 7-A Document Attachment Requirement Independent Accountant's Report
0 Audit Report (total support & revenue more than $250,000) El Review Report (total support & revenue $100,001 to $250,000)
o No Accountant's Report Required (total support & revenue not more than $100,000)
CHAR500 - 2010
15 West 65th Street New York, NY 10023 212-769-6200 FAX 212-769-6266
ORGANIZATION The New York Guild for the Jewish Blind was incorporated under the Not-for-Profit Corporation Law in the State of New York on October 23, 1916. The name was changed to The Jewish Guild for the Blind on June 15, 1960. The Jewish Guild for the Blind was granted an exemption from income tax under 501 (c)(3) of the Internal Revenue Code in June 1941.
PURPOSE OF THE ORGANIZATION The purpose of The Jewish Guild for the Blind is to provide services to blind and visually impaired people.
GENERAL PURPOSE FOR WHICH CONTRIBUTIONS WILL BE USED Contributions are used to provide medical, rehabilitative, educational and social services.
The Jewish Guild For The Blind 15 West 65th Street New York, NY 10023 212-769-6200 FAX 212-769-6266 Officers, Directors, Trustees, and Key Employees
NAME, ADDRESS James M. Dubin 15 West 65th Street New York, NY 10023 Chairman
Lawrence E. Goldschmidt 15 West 65th Street New York, NY 10023
Treasurer
Elliot J. Hagler 15 West 65th Street New York, NY 10023
Executive VP/CFO
Alan R. Morse, JD, PhD 15 West 65th Street New York, NY 10023
President/CEO
Cathleen Wirts 15 West 65th Street New York, NY 10023
Senior VP Administration & Planning
15 West 65th Street New York, NY 10023 212-769-6200 FAX 212-769-6266

Other States Registered: State Registration Number
Alabama Alaska Arizona Arkansas California Connecticut Florida Georgia Illinois Kansas Kentucky Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina Tennessee Utah Virginia Washington West Virginia Wisconsin ALO2-1 83 20734 CT-1 12755 CHR.0001 669 CH9082 CH-4748 01-035,878 326-747-3 3452 CO36II 5592 39480 MICS 23247 100001346 CO-261-02 12686 CH-03132-00 00-87-02 5L0021 07 4656 99-1192 4300680387 29205 18060 97-1518 P9716 C04838 6535127-CHAR 9624 7686-800
Return of Organization Exempt From Income Tax

Form U
tinder section 601(c),627, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) Department of IhTieasur, 00, The organization may have to use a copy of this return to satisfy state reporting requiremeni Intemal p.OYDflubsGWk. and A For the 2010 calendar year, or tax year beginning D Employer Identification number C Name of organization B check applicable: THE JEWISH GUILD FOR THE BLIND Onge Doin g Business As Initial Number and street (or P.O. box If mail is not delivered to street address) Oretum Dr- 15 WEST 65TH STREET City or town, state or country, and ZIP + 4 glicNEW YORK, NY 10023 F Name and address of principal officer:ELL lOT J HAGLER SAME AS C ABOVE
2010
13-1623854
Room/suite E Telephone number
212-769-6200
JGB.
Trust
0 (I
Other
OI,OO'fi)J. G Grossrecept8$ I-f(s) Is this a group return Oyes [i No for affiliates? 1-1(b) Are all affiliates included? L:JYes [J No If 'No,' attach a list. (see Instructions) H(c) Group exemption number 1 Q 1 Al RA *.i.
1 Briefly describe the organization's mission or most significant activities: SEE SCHEDULE 0 it the organization discontinued its operations or disposed of more than 25% of its net assets. 2 Check this box 10, 3 Number of voting members of the governing body (Part VI, fine la) .............................................................17 16 4 Number of independent voting members of the governing body (Part VI, line 1 b) ...........................................4 98 5 Total number of Individuals employed in calendar year 2010 (Part V. One 2a) ................................................5 28 6 Total number of volunteers (estimate If necessary) .......................................................................................8 is 0. 7o Total unrelated business revenue from Part VIII, column (C), line 12 ............................................................. 0 b Net unrelated business taxable Income from Form 990T. line 34 8 Contributions and grants (Part VIII, line ih) ............................................................... 9 Program service revenue (Part VIII, line 2g) ................................................................4 10 Investment income (Part VIII, column (A), lines 3,4, and 7c) ....................................... .11 Other revenue (Part Viii, column (A), lines 5, Sd, 8c, 90, lOo, and lie) ........................ 13 Grants and similar amounts -paid (Part IX, column (A), lines 1-3) ................................. 14 Benefits paid to or for members (Part IX, column (A), line 4) ....................................... 15 Salaries1 other compensation, employee benefits (Part IX, column (A), lines 5-10) ......... 1 Ba Professional fundralsing fees (Part IX, column (A), line lie) .......................................... 1, 124, 462. b Total fundraising expenses (Part IX, column (0), line 25) 0 0, 17 Other expenses (Part IX, column (A), lines I la-1 id, 1 lf-240 ....................................... 18 Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) .....................
a E
0
El
2,16 21 * 53,21 16 20 38,58 ! -.

-.
9,220,499. 47,967,326. 5,250,064.

End of Year
20 Total assets (Part X, line 16) 21 Total liabilities (Part X, line 26) 22 Net assets or fund balances. Subtract fine 21 from line 20 B Under penalties of perjury, I declare that I have examined this return, inciuoing accompanying scneouies ann statements, arm w mu UUSL oi my Kilowaullu jailu uuiwl, it i true, corrr, and complete. Declaration of preparer (other than officer) Is based on all Information of which preparer has any.kaowiedge. I S- E0---d Date Signature of officer V Sign ELLIOT J. HAGLER, EXEC VP & CFO Here Type or print name and tills Check PuN Date Preparer's signature Print/Type preparer's name If stOWd FREDERICK H. ROTHMPN Paid Firm's EIN. Preparer Firm's name k LOEB & TROPER LLP 655 THIRD AVENUE, 12TH FLOOR Use Only Firm'saddress, l Phoneno, 212-867-4000 NEW YORK, NY 10017
137,331,044. -. 15,724,747. 121.606,297.
[J
032001 02-22-11
LI-IA For Paperwork Reduction Act Notice, see the separate Instructions.
Form 990(2010)
Form 8879E0
IRS e-file Signature Authorization for an Exempt Organization

For calendar year 2010, or lineal year beginning and ending 120 p'-.
0MB No. 1545-1878 IM
Oeposlment or the Treasury Internal Revenue service
Do not send to the IRS. Keep for your records. See Instructions.
2010
THE JEWISH GUILD FOR THE BLIND

Name and title of officer
113-1623854
ELLIOT 3'. HAGLER EXEC VP & CFO

IPaI:F1 Type of Return and Return Information
(Whole Dollars Only) Check thp box for the return for which you are using this Form 8879-EO and enter the applicable amount, if any, from the return. If you check the box on line is, 2a, 3a, 4a, or 5a, below, and the amount on that line for the return being filed with this form was blank, then leave line ib, b, 3b, 4b, or 5b, whichever Is applicable, blank (do not enter -0 .). But, if you entered -0- on the return, then enter -0- on the applicable line below. Do not complete more than 1 line In Part I. ............... lb is Form 990 check here 10TX1 b Total revenue, If any (Form 990, Part Viii, column (Pa, line 12) 2b Total revenue, it any (Form 990-EZ, line 9) 2a Form 990-EZ check here 3a Form 1120-POL check here - E I b Total tax (Form 1 120-POL, line 22) ..................3b b Tax based on Investment Income (Form 990-PF, Part VI, line 5) .........4b 4a Form 990-PF check here b Balance Due (Form 8868, Part I, line So or Part Il, line 8c) ........................Sb 5a Form 8868 check here ) F
53217390
IitItI Declaration and Signature Authorization of Officer

Under penalties of perjury, I declare that I am an officer of the above organization and that I have examined a copy of the organization's 2010 electronic return and accompanying schedules and statements and to the best of my knowledge and belief, they are true, correct, and complete. I further declare that the amount In Part I above Is the amount shown on the copy of the organization's electronic return. I consent to allow my Intermediate service provider, transmitter, or electronic return originator (ERO) to send the organization's return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for rejection of the transmission, (b) the reason for any delay In processing the return or refund, and (c) the date of any refund. If applicable, I authorize the U.S. Treasury and Its designated Financial Agent to Initiate an electronic funds withdrawal (direct debit) entry to the financial Institution account indicated In the tax preparation software for payment of the organization's federal taxes owed on this return, and the financial Institution to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353'4537 no later than 2 business days prior to the payment (settlement) date. I also authorize the financial institutions involved in tue processing of the electronic payment of taxes to receive confidential Information necessary to answer Inquiries and resolve Issues related to the payment. I have selected a personal Identification number (PIN) as my signature for the organization's electronic return and, If eppilcable, the organization's consent to electronic funds withdrawal. Officer's PIN: check one box only EJIauthorize
LOEB & PROPER LLP

ERO firm name
to enter myPlNl 23854 I Enter five numbers, but do not enter all zeros
as my signature on the organization's tax year 2010 electronically filed return, If I have indicated within this return that a copy of the return Is being filed with a state agencyes) regulating charities as part of the IRS Fed/State program, I also authorize the aforementioned ERO to enter my PIN on the return's disclosure consent screen.
ED As an officer of the organization, I will enter my PIN as my signature on the organization's tax year 2010 electronically flied return. if I have
Indicated within this return that a copy of theretum Is being filed with estate agency(lies) regulating charities as part of the IRS Fed/State tualsclosure consent screen. program, I will %t,5 iY PIN A t i/ Date Officer's signature
t7l(
OF
itIIIJ Certification and Authentication

ERO's EFIN/PIN. Enter your six-digit electronic filing Identification number (EFIN) followed by your five-digit self-selected PIN. ___________
13537817563
do not enter all zeros
I certify that the above numeric entry Is my PIN, which is my signature on the 2010 electronically filed return for the organization Indicated above. I confirm that I am submltt.kig this return In accordance with the requirements of Pub. 4163, Modernized a-File (MeF) Information for Authorized IRS a-file Providers for Business Returns. EROs signature ' Date -
ERO Must Retain This Form - See Instructions Do Not Submit This Form To the IRS Unless Requested To Do So
LI-IA For Paperwork Reduction
023051 12-27-10
Act Notice, see instructions.

47 2010.04041
Form 8879-EO (2010)
13291114
733030
JG9
THE JEWISH GUILD FOR THE BIJ . JGB
Form 99O(2010)
I?LI
1
THE JEWISH GUILD FOR THE BLIND Statement of Program service ACCOMplisnmenis
-13-1623854
Check If Schedule 0 contains a response to any question in this Part iii - .................................... LKI Briefly describe the organization's mission:
ASSIST PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED, AND WHO MAY HAVE ADDITIONAL DISABILITIES, ACHIEVE LIVES OF DIGNITY AND INDEPENDENCE
Did the organization undertake any significant program services during the year which were not listed on LIYes IXNo the prior Form 99Oor99OEZ? ...................................................................................................................................... If Yes, describe these new services on Schedule 0. Did the organization cease conducting, or make significant changes in how it conducts, any program services? .................. LJYes Eli No
If 'Yes,' describe these changes on Schedule 0. 4 Describe the exempt purpose achievements for each of the organization's three largest program services by expenses. Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. 42376622. 23394124. Including grants of$ ) (Revenue $ )(Expenses$ 4a (Code: ___________
4b (Code: ___________ ) (Expenses $
2,740,463 .
Including grants of$
)(Revenue$
1,112, 074.
4o (Code; ___________ )(Expenses$
28,910. ___ )(Revenue$ 706,554. inciudinggrantsof$ THE GUILD'S SIGHTCARE PROGRAM OFFERS EDUCATION AND TRAINING FOR HEALTHCARE PERSONNEL, INFORMAL CAREGIVERS, COMMUNITY SERVICE PROVIDERS, AND PEOPLE WHO HAVE VISION LOSS OR ARE AT RISK FOR VISION LOSS, AS WELL AS ENVIRONMENTAL CONSULTATION AND ASSISTANCE IN MEETING ACCESSIBILITY REQUIREMENTS. THROUGH SIGHTCARE, THOSE PROVIDING CARE TO INDIVIDUALS IN HEALTHCARE FACILITIES AND OTHER SERVICE SETTING SETTINGS AROUND THE COUNTRY, ARE LEARNING HOW TO PROVIDE BETTER AND MORE INTEGRATED SERVICES FOR THE VISUALLY IMPAIRED PEOPLE THEY SERVE.
4d Other program services. (Describe In Schedule 0.) (Expenses$ 1,301,912. inciu ding grants of$ 28 ,143, 4e Total program service expenses
12-21-10
165,000. 053.
)(Revenue$
1,709,160.
Form 990 (2010)
SEE SCHEDULE 0 FOR CONTINUATION(S) 2010.04041 THE JEWISH GUILD FOR THE BL JGB 3
12141113 733030 JGB
Form 990 (2010)
13-1623854
page3
1 Is the organization described In section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes, complete Schedule A 2 Is the organization required to complete Schedule B, Schedule of Contributors? .................................................................. 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes, complete Schedule 0 Part! 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes,' complete Schedule C, Part!! 5 Is the organization a section 501 (c)(4), 501(c)(5), or 501(cX6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?!! 'Yes,' complete Schedule C, Part III 6 Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule 13, Part! 7 Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If "Yes" complete Schedule 0, Part!! 8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,' complete ........................................................................................................................ Schedule D, Part II! 9 Did the organization report an amount In Part X, line 21; serve as a custodian for amounts not listed In Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If 'Yes," complete Schedule 13, Part IV 10 Did the organization, directly or through a related organization, hold assets in term, permanent, or quaslendowments? If "Yes,' complete Schedule 0, Part V 11 If the organization's answer to any of the following questions is 'Yes,' (hen complete Schedule D, Parts VI, VII, VIII, IX, crX as applicable. a Old the organization report an amount for land, buildings, and equipment in Part X, line 10? If 'Yes," complete Schedule D, ........................................................................................................................................ PartVI b Did the organization report an amount for Investments -other securities in Part X, line 12 that Is 5% or more of Its total assets reported in Part X, line 16? if 'Yes," complete Schedule D, Part VII c Did the organization report an amount for Investments , program related in Part X, line 13 that is 5% or more of its total assets reported In Part X line 16?!! "Yes," complete Schedule D, Part VII! d Did the organization report an amount for other assets in Part X. line 15 that Is 5% or more of its total assets reported In Part X, line 16?!! 'Yes," complete Schedule D, Part IX o Did the organization report an amount for other liabilities In Part X, line 25?!! "Yes," complete Schedule D, Part X I' Did the organization's separate or consolidated financial statements for the tax year Include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASO 740)?!! 'Yes,' complete Schedule D, Part X 12a Did the organization obtain separate, Independent audited financial statements for the tax year? If "Yes," complete Schedule D, Parts XI, XII, and XIII b Was the organization Included in consolidated, Independent audited financial statements for the tax year? If 'Yes,' and if the organization answered 'No' to line 12a, then completing Schedule D Parts X4 XII, and Xiii Is optional 13 Is the organization a school described In section 170(b)(1)(A(l? If 'Yes,' complete Schedule E 14a Did the organization maintain an office, employees, or agents outside of the United States? .............................................. b Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaklng, fundraising, business, and program service activities outside the United States?!! 'Yes,' complete Schedule F, Parts land IV 15 Old the organization report on Part IX, column (A), lIne 3, more than $5,000 of grants or assistance to any organization or entity located outside the United States? If "Yes,' complete Schedule F, Parts!! and IV 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the United States?!! "Yes,' complete Schedule F, Parts III and IV 17 Did the organization report a total of more than $15,000 of expenses for professional fundralsing services on Part IX, column (A), lines 6 and lie?!! 'Yes," complete Schedule G, Pert! 18 Did the organization report more than $15,000 total of furidraislng event gross Income and contributions on Part VIII, lines ic and 8a? If "Yes," complete Schedule G, Part!! 19 Did the organization report more than $15,000 of gross income from gaming activities on Part Vii, line 9a? if 'Yes," complete Schedule 0, Part III 20a Did the organization operate one or more hospitals? If 'Yes,' complete Schedule H b if "Yes' to line 20a, did the organization attach Its audited financial statements to this return? Note. Some Form 990 fliers that
X X X X
ipm
12a 12b 13 14a 14b 15 16 17 18 19 20a
X X
X
X X
X X
X X X X
20b Form 990(2010)
032003 12-21.10
12141113 733030 JGB
3 2010.04041 THE JEWISH GUILD FOR THE BL JGB
990
13-1623854
I In the ................
Page4
I Yes I No
21 22
21 Did the organization report more than $5,000 of grants and other assistance to governments and organizations
United States on Part IX, column (A), tine 1? If "Yes,' complete Schedule!, Parts! and if 22 Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, .................................................................................... column (A), line 2? If 'Yes," complete Schedule!, Parts/end!!! 23 Did the organization answer "Yes' to Part Vii, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes," complete Schedule J 24a Did the organization have a tax-exempt bond Issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?!! "Yes,' answer lines 24b through 24d and complete
X X
X
02
Schedule K. If "No', go to line 25
...................................................................................................................
IMMIM
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception? ................................. Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease anytax-exempt bonds? ..................................................................................................................................................... Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year? ................................. 25a Section 601(c)(3) and 801(c)(4) organizations. Old the organization engage In an excess benefit transaction with a ................................................ disqualified person during the year? If 'Yes," complete Schedule 1., Part I b Is the organization aware that It engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If Yes," complete Schedule L, Part I 26 Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified ..................... person outstanding as of the end of the organization's tax year? If 'Yes,' complete Schedule L, Part!! 27 Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If "Yes," complete Schedule L, Part I/! 28 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV Instructions for applicable filing thresholds, conditions, and exceptions): A current or former officer, director, trustee, or key employee? If 'Yes," complete Schedule L, Part lv A family member of a current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, .................................... director, trustee, or direct or Indirect owner? if 'Yes,' complete Schedule I., Part IV Did the organization receive more than $25,000 in non-cash contributions? If "Yes,' complete Schedule M ........................... 29 30 Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation .......................................................................................... contributions? If "Yes,' complete Schedule M 31 Did the organization liquidate, terminate, or dissolve and cease operations? ..................................................................................................... If"Yes, I complete Schedule N, Part! /0 32 Did the organization sell, exchange, dispose of, or transfer more than 250 of Its net assets?!f 'Yes,' complete
!II MEN
25b 26
X
X
27
28a 28b 28c 29 30
X
X
X
X X
.............................................................................................................................................. ScheduleN, Part II 33 Did the organization own 100% of an entity disregarded as separate from the organization under Regulations .......................................................... sections 301.7701-2 and 301.7701-3? If 'Yes," complete Schedule A, Part!
84 Was th6 organization related to any tax-exempt or taxable entity? ...................................................................................... if 'Yes," complete Schedule A, Parts II, III, IV, and V, line 1 Is any related organization a controlled entity within the meaning of section 512(b)(1 3)? ..................................................... 35 a Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of .............................................. EJ Yes M No section 512(b)(13)? If 'Yes,' complete Schedule A, Part V, lIne 2 38 Section 601(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? ................................................................................................... If 'Yes," complete Schedule A, Part V, line 2 37 Did the organization conduct more than 5% of its activities through an entitythat is not a related organization and that Is treated as a partnership for federal Income tax purposes? if "Yes,' complete Schedule A, Part VI 38 Did the organization complete Schedule 0 and provide explanations In Schedule 0 for Part Vi, lines 11 and 197 990
33
ME IN Ii
ME ME 'p
36 37
38 1 X I Form 990 (2010)
032004 2-21-10
12141113 733030 JGB
4 2010,04041 THE JEWISH GUILD FOR THE EL YGB3
Form 99O(2010)
git
THE JEWISH GUILD FOR THE BLIND Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule 0 contains a response to any question in this Part V
13-1623854 page
EJ
M
X
............................i U la Enter the number reported In Box 3 of Form 1096. Enter-0' if not applicable 0 lb b Enter the number of Forms W-20 Included in line is Enter -0- if not applicable c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming
(gambling) winnings to prize winners? ..................................................................................................................................Ic 2a Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements 98 2a filed for the calendar year ending with or within the year covered by this return
b If at least one Is reported on line 2a, did the organization file all required federal employment tax returns?............................... Note. If the sum of lines is and 2a Is greater than 250, you may be required toe-file. (see Instructions) .................................. 3a Did the organization have unrelated business gross Income of $1,000 or more during the year? .3b If 'No,' provide an explanation In Schedule 0 b It 'Yes,' has It filed a Form 990T for this year? 4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a X ...............4a financial account In a foreign country (such as a bank account, securities account, or other financial account)? b If 'Yes,' enter the name of the foreign country: gpg See Instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. 5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ......................................... .... party to a prohibited tax shelter transaction? b Did any taxable party notify the organization that it was or c If 'Yes,' to line 5a or 5b, did the organization file Form 5886T? .........................................................................................Sc - 6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit .............................................................................._!. any contributions that were not tax deductible? b If 'Yes,' did the organization Include with every solicitation an express statement that such contributions or gifts were not tax deductible? .. ...........................................................................Gb 7 Organizations that may receive deductible contributions under section 110(c). X a Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? 7a to If 'Yes,' did the organization notify the donor of the value of the goods or services provided? .'................................................. ... c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required X tofile Form 8282? ........................................................................................................................ lc 7d 1 ............................................ d If 'Yes,' indicate the number of Forms 8282 flied during the year 10k 0 o Did the organization receive any funds, directly or Indirectly, to pay premiums on a personal benefit contract? ..................... ..i.. f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ... ..... ................... ..jj .. g If the organization received a contribution of qualified Intellectual property, did the organization file Form 8899 as required?... h lithe organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? 7h 8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year? a z T? 9 Sponsoring organizations maintaining donor advised funds............................................................................ a Did the organization make any taxable distributions under section 4966? b Did the organization make a distribution to a donor, donor advisor, or related person? ......................................................... 10 Section 601(c)(7) organizations Enter xa Initiation fees and capital contributions included on Part Viii, line 12 .............. ............................... . lOa b Gross receipts, Included on Form 990, Part VIII, line 12, for public use of club facilities ................lOb
Is
11 Section 501(c)(12) organizations. Enter: R P9 a Gross income from members or shareholders ............................................................................ lie b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) .......................................................................................... lib 12a 12a Section 4947(a)(1) non-exempt charitable trusts, is the organization filing Form 990)n lieu of Form 1041? b if 'Yes,' enter the amount of tax-exempt Interest received or accrued during the year .................. 12b 13 Section 801(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health piano in more than one state? ................................................................I a Note. See the Instructions for additional information the organization must report on Schedule 0. b Enter the amount of reserves the organization Is required to maintain by the states in which the organization is licensed to issue qualified health plans ..................................................... .............L13b ...............................................................................Li!c C Enter the amount of reserves on hand X ...............................................14a 14a Did the organization receive any payments for indoor tanning services during the tax year? b If 'Vas' has it fitAd a Form 720 to rer,nrt these oavments? If 'No. orovide an amlanatton In Schedule 0 14h Form 990(2010)
032005 12.21.10 5
12141113 733030 tTGB
2010.04041 THE JEWISH GUILD FOR THE EL JGB
Form 990
13-1623854 Page For each 'Yes' response to lines 2 through 7b below, and fora Woresponse Governance, Management, and Disclosure to line Ba, 8b, or lOb below, describe the circumstances, processes, or changes In Schedule 0. See Instructions,

In
Section A. Governing Body and

.1. ............ Ia la Enter the number of voting members of the governing body at the end of the tax year b Enter the number of voting members included In line is, above, who are independent ...................lb 1 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other
officer, director, trustee, or key employee? ....................................................................................................................... 3 Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? ....................................... 4 Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ............... 5 Did the organization become aware during the year of a significant diversion of the organization's assets? ........................... 6 Does the organization have members or stockholders? ...................................................................................................... 7a Does the organization have members, stockholders, or other persons who may elect one or more members of the governingbody? ............................................................................................................................................................... b Are any decisions of the governing body subject to approval by members, stockholders, or other persons? ........................... 8 Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: aThe governing body? ......................................................................................................................................................... b Each committee with authority to act on behalf of the governing body? .............................................................................. 9 Is there any officer, director, trustee, or key employee listed in Part Vii, Section A, who cannot be reached at the oraanizatlon's mailin g address? If 'Yes,' provide the names and addresses In Schedule 0 not required by the internal Revenue Code. Section B. Policies (This Section B requests Information about
X
X X
KI
............................................................................. lOa Does the organization have local chapters, branches, or affiliates? If 'Yes, does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? ..................................................... .......... I Ia Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form?
Describe in Schedule 0 the process, If any, used by the organization to review this Form 990. ............................ 12a Does the organization have a written conflict of interest policy? If 'No,' go to line 13 Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise toconflicts? .................................................................................................................................................................... Does the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe In Schedule 0 how this is done 13 Does the organization have a written whistlebiower policy? ................................................................................................ 14 Does the organization have a written document retention and destruction policy? ............................................................... 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? The organization's CEO, Executive Director, or top management official .............................................................................. Other officers or key employees of the organization ............................................................................................................ If 'Yes' to line 15a or 15b, describe the process in Schedule 0. (See instructions.) 16a Did the organization invest in, contribute assets to, or participate in a Joint venture or similar arrangement with a taxableentity during the year? .......................................................................................................................................... If 'Yes,' has the organization adopted a written policy or procedure requiring the organization to evaluate its participation In joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's
.Jc,t,JI,
17 List the states with which a copy of this Form 990 is required to be filed)'-AL ,AK ,AZ ,, CA, CT, FL, GA, IL ,KS ,KY, 18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (501 (c)(3)s only) available for public inspection, indicate how you make these available. Check all that apply. [XJ Upon request [1J Another's website [] Own website 19 Describe in Schedule 0 whether (and If so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public. 20 State the name, physical address, and telephone number of the person who possesses the books and records of the organization: '
,-
ME
ELLIOT J. HAGLER, CPA - ( 212)769-7806 15 WEST 65TH STREET, NEW YORK, NY 10023
Form 990 (2010)
SEE SCHEDULE 0. FOR FULL LIST OF STATES

6 12141113 733030
JGB
2010.04041 THE JEWISH GUILD FOR THE BL JGB
Form99O(2010)
13-1623854
Page
VJjj Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule 0 contains a response to any question in this Part Vii
.......................................................................................
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees is Complete this table for at persons required to be listed. Report compensation for the calendar year ending with or within the organizations tax year. Ust all of the organization's current officers, directors, trustees (whether Individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) If no compensation was paid. Ust all of the organization's current key employees, If any. See instructions for definition of 'key employee.' List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) wh&recetved reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons.
LJ Check this box If neither the organization nor any related organization compensated any Current officer, director, or trustee.
(A)
Name and Title
(C) (B) Position Average hours per (check all that apply) week (describe I hours for V related a. organizations In Schedule 0)
(D)
Reportable compensation from the organization (W-2/1099.MISC)
(E) Reportable compensation from related organizations (W-2/1099.M1SC)
(F) Estimated amount of other compensation from the organization and related organizations
ALAN R. MORSE PRESIDENT AND CEO JAMES M. DUBIN CHAIRMAN LAWRENCE E GOLDSCRI4IDP TREASURER PAULINE RRIF DIRECTOR MARC S. SOLOMON SECRETARY RACHEl. BRIER DIRECTOR CAROL T, FINLEY DIRECTOR DAVID R. OREENBAUIS DIRECTOR
NEIl. S.
11.30 X1 IX 2.00X X
245,513.
O.30X X
0.30 XI I X
0. 0.
0.
509,911. 125,517. 0. 0.
I I
0.30 X 0,30 X
0,30 XI 1
0. 0. 0. 0. 0. 0.
*IANOVXC
DIRECTOR THOMAS G. KAHN DIRECTOR ANDREW H. MARKS DIRECTOR SUSAN ].SENDZK DIRECTOR ROBERT B. ORUN DIRECTOR 8Tht1l.EY H, PANTONICH DIRECTOR JANE RITTZ'IASTER DIRECTOR BETH A. ROOERS DIRECTOR RONALD G. WEINER DIRECTOR
032007 12-21-10
0.30 X 0.30 X 0.30 X
I I
0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0.
0.
0. 0, 0.
Form 990(2010)
0.30 XI 1 0.30 X 0.30 X
0. 0.
0.
0.30 X1 - - - -
0.30 x - - - - 0.30 X 0.30 X -
0.
0. 0. 0.
0.
0. 0. 0.
12141113 733030 JGB
990(2010) (A) Name and title

(C) (B) Average Position hours per (check an that apply) week = (describe hours for related organizations 5 In Schedule 0) (ID) Reportable compensation from the organization (W.2/1099.MISC)
13-1623854
(E) Reportable compensation from related organizations (W.2/1099-M1SC)
PageS
YAI Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Einp
(F) Estimated amount of other compensation from the organization and related organizations
ELiLIOP J. WAGtaER EXEC VICE PRES & CFO CATI{L.EeN WIRTS ER VICE PRESIDENT SARAH SPICEHANDLER ASSISTANT SECRETARY BRUCE MRSTALINSKI VP XELLYANNE CAIVO VP FINANCE ROY 0. cos,s DIR VIE PROS DEV MELISSA FARBER VP HUMAN RESOURCES LARRY CARE DIR PROGRAM INTEGRITY
1UURU
IlflI milli milli NU

.
36,950. 216.803. 52,093. 15,452. 23,715. 171,022. 24,020, 7,877.
273.515. 0. 22,325. 293,587. 175,552. 0.
75,169. 31,954. 31,939. 34,709. 43,120. 12.189.
146,511.1 39,071. 160,207. 13,870.
Sub-total ............................................................................................ .... . 0. c Total from continuation sheets to Part Vii, Section A 793,445. 1,581,608. d Total (add lines Ib and ic) .................................................................. . . 2 Total number of Individuals (including but not limited to those listed above) who received more than $100,00 in reportable
-.am,,nne,ttnn (rem, H, anrnnt,,tInn
lb
I 4
X
.
3 Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on .............................................................. 3 line la? If 'Yes, complete Schedule J for such lndMdual 4 For any Individual listed on Una la Is the sum of reportable compensation and other compensation from the organization X .4 and related organizations greater than $150,000? If 'Yes,' complete Schedule J for such individual services 5 Did any person listed online la receive or accrue compensation from any unrelated organization or Individual for ...... rendered to the organization?!! 'Yes,' complete Schedule Jfor such person ...L Section B. Independent Contractors I Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the oroanization. (B) (C) (A) . Description of services Compensation Name and business address
PINNACLE CONSULTING GROUP, INC., 75 LANE ROAD, SUITE 406, FAIRFIELD, NJ 07004 IT SERVICES SAFETY BUILDING CLEANING CORP CLEANING SERVICES 5 WEST 37TH STREET, NEW YORK, NY 10018 LOEB & PROPER LLP 655 THIRD AVENUE, NEW YORK, NY 10017AUDITING/CONSULTANT ADS ADVERTISING & MAILING SERVICES LTD 105 ANN STREET, NEWBURGH, NY 12550 MAILING SERVICES PROSKAUER ROSE LLP 11 TINES SQUARE, NEW YORK, NY 10036 PEGAL FEES
2 Total number of independent contractors (including but not limited to those listed above) who received more than 6 100.0DD In comnensation from the oroanizatlon
4,242,847. 650,931. 287,815. 247,042. 184,455,

Form 990 (2010)
032008 12-21-10
12141113 733030 JGB
Form 91

(A) (B)
13-1623854
(C) Unrelated business revenue
Page
Total revenue
Related or exempt function revenue
Revenue venue excluded from tax under sections 512, 513, or 514
. la I a Federated campaigns b Membership dues ......................... lb c Fundraising events ................. ....... .Ic ................ i5 ci Related organizations o Government grants (contributions) r All other contributions, gifts, grants, and similar amounts not included above ...... it 1
g Noncsh coit,ibuUoes Includod In nnis 1a1r $
_________
174 , 104.
5428800. 23 .. 103
42,376,622. 42,376,622.
h Total. Add lines 1a11 a MANAGEMENT SERVICES b INTEREST SUB LOANS
561000
900099
c CBVH CONTRACT d SIGHTCARE
E624310 900099
.709160. .112074. 28.910.
.709160. .112074. 28,910.
I All other program service revenue ............... g Total. Add lines 2a2f ......................... investment income (lncluding dividends, interest, and 3 other similar amounts) ................................................... 4 income from investment of tax-exempt bond proceeds & Royalties
45,226,766.
1702907.
1,702,907,
..............................
(D Real
(h) Personal
3,125.
6 a Gross Rents ......................3,915,506, b Less: rental expenses ..... . 3,738,420 c Rental Income Or(lOSS) .......177086 d Net rental income or (loss) ................................... (U) Other (1) Securities 7 a Gross amount from sales of 25,280,236. assets other than Inventory b Less: cost or other basis .24,815,075 and sales expenses ......... c Gain or(ioss) ......................465161 ci Net gain or (loss) .......................................... 8 a Gross Income from fundraising events (not 174,104. of lnciuding$ contributions reported on line ic). See Part IV, line IB ....................................... a 123595. b Less. direct expenses .............................. b 3270 c Net income or (loss) from fundralslng events 9 a Gross income from gaming activities. See Part IV, line l9 ....................................... a b Less: direct expanses ........................... b
77,086.
5,161. -
...............
10,325.
c Net income or (loss) from gaming activities .................. 10 a Gross sales of Inventory, less returns andallowances ....................................... a b Less: cost of goods sold ........................ b
11 a iU.' b MISCELLANEOUS
XViL..L
900099 I
.130.
................................... d All other revenue o Total. Add lines 11a11d ............................................P "' Totalrevenue. See Instructions . 12 12141113 733030 .3GB
' ''"'
53,217,390.
45,226,766.1
o .
2,381,720.
Form 9BO(2010)
9 2010.04041 THE JEWISH GUILD FOR THE EL .3GB
Form 9GO(2010)
THE JEWISH GUILD FOR THE BLIND Statement of Functional Expenses
13-1623854
PagelO
Section 501(c) (3) and 501(c) (4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D). Do not Include amounts reported on lines Sb, : , Total expenses Program servlce
I Grants and other assistance to governments and organizations In the U.S. See Part IV, line 21 2 Grants and other assistance to individuals In 165,000. 165,000.1 the U.S. See Part IV, line 22 3 Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16 4 Benefits paid to or for members .................... 5 Compensation of current officers, directors, trustees, and key employees ........................ .. 653,388. 6 Compensation not included above, to disqualified persoJs (as defined under section 4958(f)(1)) and persons described In section 4958(c)(3)(B) /,'IJh, IQJ.. 0, 1.J.?1h,'. .......................... 7 Other salaries and wages 8 Pension plan contributions (Include section 40 1(k) 2,617,738. 1,852,389. and section 403(b) employer contributions)____ 9 Other employee benefits .............................. 10 Payroll taxes ................................................ 11 Fees for services (non-employees): aManagement ................................................ bLegal ............................................................ oAccounting ................................................... dLobbying ...................................................... o Professional fundralsing services. See Part IV, line I? I Investment management fees ....................... gOther ............................................................ 12 Advertising and promotion ........................... 13 Office expenses ............................................. ........................ 14 Information technology 15 Royalties ...................................................... ....................................... 16 Occupancy 17 Travel ......................................................... 18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 19 Conferences, conventions, and meetings
653,388.
8,186,158. 730,724. 1,350,241. 788,357.
.J I , .I..I .
5,253,652. 2,654,268.
J. 2
3,838,999. 1,826,787.
34,625. 64,412. 39,124.
.1.4.V , V
28,371, 14,335. 3S8,982. 966,755, 333,523. 705,414. ,436,856. ,664,831. 65.748.
,615. '335. 98 2. ,015. ,189. ,826. ,894. 221. :9-07, ,224. ,709. ,838. ,7397
I
M
V I Si
........................................... 20 Interest 21 Payments to affiliates .................................... 22 Depredation, depletion, and amortization ...... ........................................... 23 Insurance 24 Other expenses. Itemize expenses not covered above. (List miscellaneous expenses in line 241. If line 241 amount exceeds 10% of line 25, column (j) amount, list line 241 expenses on Schedule 0.) ......
,70 9. ,015, ,845. ,854. ,983.
16,323. 2,123.
t- 111,833.
a RENTAL OF MAILING LIST

b
AWARDS
c CLIENT TRANSPORTATION d BANK CHARGES e FILING FEES
I All other expenses 25 Total functional expenses. Add lines 1 through 241 26 Joint costs. Check here . L......i if following SOP 98-2 (ASC 958-720). Complete this line only If the organization reported In column (B) Joint costs from a combined educational campaign and fundraising
0320t0 12-2*-10
40,000. 37,502. 34,326. 10,337. ___ 27,207. ,967,326.
,000. ____ ,502. '349. ,053.
34,326. 10,337.
Form 990 (2010)
10 2010.04041 THE JEWISH GUILD

FOR THE
12141113 733030 TGB
BL JGB
Form

(A) Beginning of year
13-1623854
Pagel1
(B) End of year
8
tp .0 Ca I
w
U
(a ro
La.
Ca
Cash . non-Interest-bearing ........................................................................... ................................................. 2 Savings and temporary cash investments 3 Pledges and grants receivable, net .............................................................. 4 Accounts receivable, net ............................................................................. 5 Receivables from current and former officers, directors, trustees, key employees,-and highest compensated employees. Complete Part II ofSchedule L ............................................................................................. 6 Receivables from other disqualified persons (as defined under section 4958(0(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501 (c)(9) voluntary employees' beneficiary organizations (see instructions) ................................. 7 Motes and loans receivable, net ..................................................................... 8 inventories for sale or use .............................................................................. ................................................. 9 Prepaid expenses and deferred charges lOs Land, buildings, and equipment: cost or other 50 , 342, 494. lOs basis. Complete Part Vi of Schedule D 3 149 , 0 98 b Less: accumulated depreciation ..... ..............10b,0 IIInvestments publicly traded securities ......................................................... 12 investments - other securities. See Part IV, fine 11 .......................................... 13 investments program-related. See Part IV, line 11 ....................................... 14 Intangible assets ......................................................................................... 15 Other assets, See Part IV, line 11 .................................................................. 16 Total assets. Add lines 1 through 15 (must equal line 34) ................................................ 17 Accounts payable and accrued expenses 16 Grants payable ............................................................................................ 19 Deferred revenue .......................................................................................... 20 Tax-exempt bond liabilities ........................................................................... 21 Escrow or custodial accountlability. Complete Part IV of Schedule .......... 22 Payabies to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II ofSchedule L ........................................................................................... 23 Secured mortgages and notes payable to unrelated third parties .................. 24 Unsecured notes and loans payable to unrelated third parties ....................... 25 Other liabilities. Complete Part X of Schedule D ........................................... 26 Total liabilities. Add lines 17 through 25 Organizations that follow SFAS 117, check here )" Lxi and complete lines 27 through 29, and lines 33 and 34. 27 Unrestricted net assets .............................................................................. 28 Temporarily restricted net assets .................................................................. 29 Permanently restricted net assets ................................................. and Organizations that do not follow WAS 1117, check here complete lines 30 through 34. 30 Capital stock or trust principal, or current funds ............................................. ................... 31 PaId-In or capital surplus, or land, building, or equipment fund 32 Retained earnings, endowment, accumulated income, or other funds ............ 33 Total net assets or fund balances .................................................................. 34 Total liabilities and net assets/fund balances
.1.U$ (JJ..J
-) 'l Ala-)
295,146. ,V3 Mg eng ,150,383. .266,089. ,254,678. ,645,268. ,127,960. ,500,231. 21.8,437.
Ox RL
97,195. 93,396. 92,715. 66,667. 27T,936. 31,044. 83, 741. 1,000.
M IN
.666.664.
1U_LI,'t.?. ZO 1-
11,108. 28,898. 24,747. 99,367. 97,116. 09.814.
,002,755. ,482,296. 27 1 ,133,669. 28 .10.9,.240.1 29
725,205. L,727,960.
1
121,606,297. 137,331,044.
Form 99O(2010)
032011 12-21-10
12141113 733030 JGB
Form 990 (2010)
13-1623854 Page12
jRit,JjI Reconciliation of Net Assets

Check if Schedule 0 contains a response to any question in this Part XI I 2 3 4 5 Total revenue (must equal Part VIII, column (A), line 12) .............................................................................. ................................................................... Total expenses (must equal Part IX, column (A), line 25) Revenue less expenses. Subtract line 2 from line 1 .................................................................................... Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) .............................. ..................................................... Other changes in net assets or fund balances (explain In Schedule 0) Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B))
IXI
53,217,390.
II Financial Statements and Reporting

Check if Schedule 0 contains a response to any question In this Part XII ............................................. Other I Accounting method used to prepare the Form 990: El Cash 1X1 Accrual If the organization changed its method of accounting from a prior year or checked Other,' explain In Schedule 0. 2a Were the crganlatlon's financial statements compiled or reviewed by an Independent accountant? .....................................2a ...................................................... 2b b Were the organization's financial statements audited by an independent accountant? c If Yes to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant? ............................................ 2c If the organization changed either its oversight process or selection process during the tax year, explain in Schedule 0. d If Yes to line 2a or 2b check a box below to indicate whether the financial statements for the year were Issued on a separate basis, consolidated basis, or both: Separate basis IM Consolidated basis El] Both consolidated and separate basis As a result of a federal award, was the organization required to undergo an audit or audits as set forth In the Single Audit 3a Act and OMB Circular A-133? ......................................................................3a b If Yes, did the organization undergo the required auditor audits? If the organization did not undergo the required audit
El
No
X
X
El
Form 990(2010)
032512 12-21.10
12141113 733030 JGB
2010.04041
12 THE JEWISH GUILD FOR THE BL JGB
SCHEDULE A
(Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
OMB No. 1545-0047
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. Employer Identification
flu
Name of the organI

must complete this part.) See
13-1623854
The organization Is not a private foundation because it is: (For lines 1 through 11, check only one box) i EIJ A church, convention of churches, or association of churches described in section 170(bX1)(A)(l). 2 0 A school described in section 170(b)(1)(A)(11). (Attach Schedule E.) 3 ED A hospital or a cooperative hospital service organization described In section 170(b)(1)(A)(llI). Ei A medical research organization operated in conjunction with a hospital described In section 170(b)(1)(A)(1I1). Enter the hospital's name, city, and state: An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(lv). (Complete Part II.) 6 i:i A federal, state, or local government or governmental unit described In section 170(b)(1)(A)(v). 7 1XI An organization that normally receives a substantial part of its support from .a governmental unit or from the general public described In section 170(b)(1)(A)(vI). (Complete Part II.) a ED A community trust described In section 170(b)(1)(A)(vi). (Complete Part ii.) 9 ED An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross Investment Income and unrelated business taxable income Oess section 511 tax) from businesses acquired by the organization after ,June 30, 1975.
io
ii
El
El
e El f g
See section 509(a)(2). (Complete Part Ill.) An organization organized and operated exclusively to test for public safety. See section 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described In section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines lie through 1 lh. Type Ill - Other d Type Ill . Functionally Integrated c Type ii b a El Type I 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). It 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 ................................................................................ ______ Since August 17,2006, has the organization accepted any gift or contribution from any of the following persons? Yes No A person who directly or Indirectly controls, either alone or together with persons described In (I and (ill) below, (I) the governing body of the supported organization? ........................................................................................... 1Ig(l)
El
El
El
El
(II) A family member of a person described in (I) above? ...........................................................................................llg(ll) (lii) A 35% controlled entity of a person described In 0 or (ii) above? ........................................................................ . I lg(iil) Provide the following information about the supported organization(s). (vii) Amount of Support
(VI) IS 1110 I r) Is the oranizatIon (v) Old you notify the (II) EIN (I) Name of supported organization In col. I cot (I) listed In your organization in cal. (I) organi zed in the I organization (described on lines 1-9 vernlng document?I (l)of your support? U.S.? I above or IFIC section (see instructions)) No I Yes I No Yes
LHA For Paperwork Reduction Act Notice, see the instructions for Form 990 or 990.EZ.
032521 12.21-10
Schedule A (Form 990 or 990 .EZ) 2010
12141113 733030 JGB
13 2010,04041 THE JEWISH GUILD FOR THE BL JGB
Schedule A (Form 990or gOO-EZ)2010 THE
JEWISH GUILD FOR THE BLIND
13-1623854
Paqe2
Jfltjjj Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 6, 7, or 8 of Part I or if the organization falld to quality under Part lii. If the organization falls to qualify under the tests listed below, please complete Part lii.)
Section A. Public Support

Calendar year (or fiscal year beginning In) I Gifts, grants, contributions, and membership tees 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 (a) 2006 (b) 2007 (9)2008 (d) 2009 (e) 2010
(ft Total
26,930,715.
6,022,125.
5,533,387.
5,678,142.
4,094,157.
5,602,904.
5,533,387. 6,022,125 4,094 157. ,678 142. 5,602,904. 26,930,715. 4 Total. Add lines l through 3 'NA 3 5 The portion of total contributions by each person (other than a g governmental unit or publicly' supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column )_____________________________________
6 Public surrnort.subi,ouInasccom line 4.
26,930,715.
Calendar yea: (or fiscal year beginning in) (o)2010 (a) 2006 (b) 2007 (c)2006 (d) 2009 (tJ Total 5,533,387. 5,678,142. 4,094,157. 5,602,904. 26,930,715. ... .6,022,125. 7 Amounts from line 4 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties 5,500,656. 4,673,483. 7,174,596. 5,621,538. 28,748,496. 5,778,223. and Income frornsimilar sources ,, 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 2,471.16,635. 400,519. 152,711. 569,184. 61848. assets (Explain in Part lV.) . 56,248,395. " II Total support Add lines 7 through 10 14'' ' 189, 663, 007. 12 Gross receipts from related activities; etc. (see instructions) ...................................................................... 12 1 13 First five years. If the Form 090 is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3)
1' 14 Public support percentage for 2010 (line 6, column (I) divided byline 11, column (0).....................................14 ' 47.50 ............ 15 1 % 15 Public support percentage from 2009 Schedule A, Part Ii, line 14 lGa 33 1/31/6 support test - 2010.1f the organization did not check the box online 13, and line 14 is 33 1/3% or more, check this box and stophere. The organization qualifies as a publicly supported organization ......................................................................................... b 33 1/39/o support test - 2009.1f the organization did not check a box on line 13 or iSa, and line 1 13 is 33 1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization .................................................................................... lie 10% -facts-and-cIrcumstances test - 2010.1f 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 ............................................. ' CJ b 10% -facts-and-circumstances test - 2009.1f the organization did not check a box on line 13, iSa, 1 Sb, or 17a, and line 15 is 10% or more, and if the organization meets the factsancldrcumstances' test, check this box and stop here. Explain in Part IV how the organization meets the 'factsandclrcumstances test The organization qualifies as a publicly supported organization .................. 18 Private foundation, If the organization did not check a box on tne 13,16a, 16b, 17a, or 17b, check this box and see instructions Schedule A (Form 990 or 990-EZ) 2010
032022 12-21-10
12141113 733030 JGB
ScheduleA(Form 990 or990 .EZ) 2010
Page 3
!t'iUI support Schedule for Organizations Described in Section 509a)(21

(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 falls to
Calendar year (or fiscal year beginning In) j* I 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
(a) 2006
(b) 2007
(0)2008
(d) 2009
(o)2010
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 or $5,000 or 1% otThS amount online l3 for the you
c Add lines 7a and 7b ....................___________ 8 PublIc suonort tcIa,7rfrnmrret Calendar year (or fiscal year beginning In) Ill9 Amounts from line S ..................... .____________ lOa 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 Juno 30, 1975 cAdd lines ba and 1 O 11 Net Income from unrelated business activities not included in line lOb, 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.) ............ 13 Total support (Add lines e, too, 11, and 12.) 14 First five years. if the Form 990 Is for the organization's first, second, third, fourth, or fifth tax year as a section 501 (c)(3) organization, checkthis box and stoa here ......................................................................................................................................................... 15 Public support percentage for 2010 (line 8, column (Q divided byline 13, column (I)) .................................... 16 Public su000rt oercentaae from 2009 Schedule A. Part iii. line 15 ............................................................ 17 Investment income percentage for 2010 (line 1 Oc, column (f) divided byline 13, column () ......................... 17 % 18 investment income percentage from 2009 Schedule A, Part iii, line 17 ....................................................... 18 % 19a 33 113% support tests -2010. If the organization did not check the box on line 14, and line 15 Is more than 33 1/356, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization 10-1::1 b 33 1/3% support tests - 2009. If the organization did not check a box online 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 . ........... ).. El 20 Private foundation, If the organization did not check a box online 14,19a, or 19b, check this box and see instructions
032023 12-21-10
15 12141113 733030 JGB
Schedule A (Form 990 or 990-EZ) 20 10
2010.04041 THE JEWISH GUILD FOR THE BL 7GB
SCHEDULE C
(Form 990 or 990-EZ)

Department of the 1IOSLHy lntenaI Revenue Service
Political Campaign and Lobbying Activities
0M8 No. 1545-0047
For Organizations Exempt From Income Tax Under section 501(c) and section 527 Complete if the organization Is described below. ' Attach to Form 990 or Form 990-EZ.
If the organization answered"Yes," to Form 990, Part IV, line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then Section 501 (c)(3) organizations: Complete Parts i-A and B. Do not complete Part 1.0. Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part i-B. Section 527 organizations: Complete Part I-A only. lithe organization answered "Yes, to Form 990, Part iv, line 4, or Form 990-EZ, Part Vi, line 47 (Lobbying Activities), then Section 501(c)(3) organizations that have flied Form 5768 (election under section 501 (i)): Complete Part II-A. Do not complete Part II-B. Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part ilA. If the organization answered "Yes, to Form 990, Part IV, line (Proxy Tax), or Form 990-EZ, Part V, line 35a (Proxy Tax), then
S
organization
Employer Identification nu

I Provide a description of the organization's direct and indirect political campaign activities in Part IV. .................................................................................................................................
13-1623854
1M Complete if the organization Is exempt under section 501(c) or is a section 527 organization.
2 Political expenditures 3 Volunteer hours
Complete if the organization is exempt under section 501 (c)(3).

$ 1 Enter the amount of any excise tax incurred by the organization under section 4955 ....................................... $ 2 Enter the amount of any excise tax incurred by organization managers under section 4955 .............................. 3 lithe organization incurred a section 4955 tax, did it file Form 4720 for this year? ........................................... .............. 4a Was a correction made? . ............................................................................................................................................ describe
LJ Yea IJ Yes
L_J No El No
on
$ $
I Enter the amount directly expended by the filing organization for section 527 exempt function activities ........... 2 Enter the amount of the filing organization's funds contributed to other organizations for section 527 .................................................................................................................. exemptfunction activities 3 Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 11 20-POL,
line17b ......................................................................................................................................................... U No 120 for this year? ....................................................................................... I__i Yes 4 Did the filing organization file Form 11205 Enter the names, addresses and employer Identification number (EIN) of all section 527 political organizations to which the filing organization made payments. For each organization listed, enter the amount paid from the fling organization's funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space Is needed, provide Information in Part IV. (e) Amount of political (ci) Amount paid from (C) EIN (b) Address (a) Name contributions received and filing organization's promptly and directly funds. if none, enter -0'. delivered to a separate political organization. If none, enter -0-.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-El LHA
032041 02-02-11
Schedule C (Form 990 or 990-EZ) 2010
12141113 733030 JGB
Schedule C (Form 990 or 990 .EZ) 2010
13-1623854 THE JEWISH GUILD FOR THE BLIND Complete if the organization is exempt under section 501 (c)(3) and filed Form 5768 (election under section 501(h)).
Page 2
A Check 1101 L....J ' II the filing organization belongs to an affiliated group. B Check ' ED if the filing organization checked box and 'limited control' provisions apply. Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or Incurred.)
Ia Total lobbying expenditures to influence public opinion (grass roots lobbying)
(a) Filing organization's totals
(b) Affiliated group totals
............................
U
b Total lobbying expenditures to influence a legislative body (direct lobbying) ................................. ................................................................. c Total lobbying expenditures (add lines la and 1 b) ........................................................................................ d Other exempt purpose expenditures ............................................ o Total exempt purpose expenditures (add lines I c and id) f Lobbying nontaxable amount. Enter the amount from the following table in both columns. The lobbying nontaxable amount Is: lithe amount on line le, column (a) or (b) Is: 20% of the amount on line lo. IJt ,wpr t r nn.nnn 15% of the excess over but 10% of the excess over Over over $17
g Grassroots nontaxable amount (enter 25% of line 11) ................................................................... h Subtract line ig from line la. If zero or less, enter .0- .................................................................. I Subtract line if from line 1c. If zero or less, enter -0If there Is an amount other than zero on either line 1h or line 11, did the organization file Form 4720 reporting section 4911 tax for this year?
0.
Yes
...............................................................El
LII] No
4-Year Averaging Period Under Section 601(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the Instructions for lines 2a through 2f on page 4.) Lobbying Expenditures During 4-Year Averaging Period Calendar year (or fiscal year beginning in) (a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) Total
23
Lobbyin g nontaxabie am b Lobbying ceiling amount (150% of line 2a, column c Total d Grassroots nontaxable am e Grassroots ceiling amount (150% of One 2d, column (I
1,00o,000.1 1,000,000.1 1,000,000.j1,000,000.1 4,000,000. 6,000,000. 47,900.1 250,000.1 95,779.1 250,000.1 95,650. 250,000. 14,335.1 253,664.
250,000-11,000,000. 1,500,000.
032042 02-02-11
12141113 733030 JGB
Schedule C (Form 990 or 990 .EZ) 2010
Ji1
13-1623854 THE JEWISH GUILD FOR THE BLIND Complete if the organization Is exempt under section 501 (c)(3) and has NOT filed Form 5768 (election under section 501(h)).
Page 3
Yes I No I
Amount
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of: aVolunteers? ............................................................................................................................... b Paid staff or management (Include compensation In expenses reported on lines 1 through 1? c Media advertisements? ............................................................................................................... d Mailings to members, legislators, or the public? ........................................................................... e Publications, or published or broadcast statements? ................................................................. f Grants to other organizations for lobbying purposes? ................................................................. g Direct contact with legislators, their staffs, government officials, or a legislative body? .................. ... h Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means?
......................................................................... I Other activities? If 'Yes,' describe in Part IV Total. Add lines 1 through If ...................................................................................................... ...... 2a Did the activities in line 1 cause the organization to be not described in section 501 (c)(3)? .......................................... b If 'Yes,' enter the amount of any tax Incurred under section 4912 c If 'Yes,' enter the amount of any tax Incurred by organization managers under section 4912 ......... d If thA filinri nrnanI7,tInn incurred a section 4912 tax. did it file Form 4720 for this year? .................
501
or s
No
I Were substantially all (9(r or more) dues received nondeductible by members? ...................................................1 2 Did the organization make only In-house lobbying expenditures of $2,000 or less? ................................................2 3 Did the organization agree to carryover lobbying and political expenditures from the prior year? ............................ 3
J.J Complete If the organization Is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) If BOTH Part Ill-A, lines 1 and 2 are answered No OR if Part Ill-A, line 3 Is answered Ayes."
I Dues, assessments and similar amounts from members 2 Section 162(e) nondeductible lobbying and political expenditures (do not Include amounts of political expenses for which the section 527(1) tax was paid). aCurrent year ...................................................................................................................................................... bCarryover from last year .................................................................................................................................... cTotal .................................................................................................................................................................. ............... Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political
............................................................................................................................... expenditurenext year? Taxable amount of lobbvina and golitical expenditures (see Instructions) ...............................................................
Complete this part to provide the descriptions required for Part I-A, line 1; Part l .B, line 4; Part lC, line 5; and Part ll .B, line ii. Also, complete this part for any additional information.

032043 02.02.11
12141113 733030 JGB
SCHEDULED
(Form 990)
Department of the Treuy Internal Rvenu.Servk.
Supplemental Financial Statements

Complete If the organization answered "Yes," to Form 990, Part IV, line 6,7,8, 9, 10, ii, or 12. jll' Attach to Form 990. See separate instructions.
OMB No. 1545-0047
2010
IO1j:
Name of the organization
Employer Identification number

answered 'Yes' to Form 990, Part 1V, line 6.
13-1623854
ions Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete lithe
I Total number at end of year 2 Aggregate contributions to (during year) ........................ 3 Aggregate grants from (during year) .............................. 4 Aggregate value at end of year ....................................... 5 Did the organization inform all donors and donor advisors in writing that the assets held In donor advised funds are the organization's property, subject to the organization's exclusive legal control? ...................................................... EJ 6 Did the organization Inform all grantees, donors, and donor advisors In writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring Impermissible private benefit? ..................................................................................................................................... Conservation Easements. Complete If the organization answered Yes' to Form 990, Part IV, line 7.
Yes
No
Yes
EJ No
ItTI-1
I Pur ose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or education) c:i Preservation of an historically Important land area Preservation o a certified historic structure [J Protection of natural habitat Preservation of open space 2 Complete lines 2a through 2d If the organization held a qualified conservation contributIon In the form of a conservation easement on the last day of the tax year. Held at the End of the TaxYsar . a Total number of conservation easements b Total acreage restricted by conservation easements ............................................................................... c Number of conservation easements on a certified historic structure included in (a) .................................... . d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure .............................................................................................................. listedIn the National Register 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year4 Number of states where property subject to conservation easement Is located 5 Does the organization have a written policy regarding the periodic monitoring, Inspection, handling of violations, and enforcement of the conservation easements It holds? ...........................................................................Yes II1 No 6 Staff and volunteer hours devoted to monitoring, Inspecting, and enforcing conservation easements during the year 7 Amount of expenses Incurred In monitoring, Inspecting, and enforcing conservation easements during the year ) $ 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 1 70)(4)(B)(i) ED No ...................................................................................................................................... EJ Yes andsection 170(h)(4)(B)? 9 In Part XIV, describe how the organization reports conservation easements In Its revenue and expense statement, and balance sheet, and include, if applicable, the text Of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements.
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.

Complete lithe organization answered 'Yes' to Form 990, Part IV, line 8.
la If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in Its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, In Part )QV, the text of the footnote to its financial statements that describes these Items. b lithe organization elected, as permitted under SFAS 116 (ASC 958), to report In its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research In furtherance of public service, provide the following amounts relating to these items: (I) Revenues Included in Form 990, Part VIII, line 1 .................................................................................... $ (II) Assets Included in Form 990, Part X ................................................................................................... $ 2 lithe organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these Item: .........................................................................- $ a Revenues Included In Form 990, Part VIII, line 1 bAssets Included in Form 990, Part X ......................................................................................................... $ LHA For Paperwork Reduction Act Notice, see the instructions for Form 990.
032051 12-20-10
Schedule D (Form 990)2010
12141113 733030 IIGB
24 2010,04041 THE JEWISH GUILD FOR THE BL JGB
Schedule D (Form 990) 2010
THE JEWISH GUILD FOR THE BLIND intaininci Collections of Art. Historical Treasu
13-1623854
or Other Similar Assets
Page2
3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of Its collection Items (check all that apply): Loan or exchange programs d a EJ Public exhibition Other_____________________________________________________ e b LJ Scholarly research LJ Preservation for future generations 4 Provide a description of the organization's collections and explain how they further the organization's exempt purpose In Part XIV. ____ ____ 5 During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets
lTiLI Escrow and Custodial Arrangements.

reported an amount on Form 990, Part Y. line 21,
complete if the organization answered*Yes' to Form 990, Part IV, line 9, or
la Is the organization an agent, trustee, custodian or other Intermediary for contributions or other assets not Included on Form 9g o, Part X? ................................................................................................................................................... E:Jea L:JNO b If Yes, explain the arrangement in Part XIV and complete the following table: Amount
............................................................................................................................. oBeginning balance dAdditions during the year ...................................................................................................................... oDistributions during the year ....................................................................................................................12 ........................................................................................................................ fEnding balance 2a Did the organization Include an amount on Form 980, Part X, line 21? ...........................................................................L.J Yea
It %J.. .....I.,I.. 4I,.. b. 0,.4 Vi',!
L_J No
If the organization answered Yes to Form 990, Part IV, line 10. (c) Two years back (d) Three years back (e) Four (b) Prior year (a) Current year 9 723 948 7,368,325. 8,794,657, la Beginning of year balance 75 000 X 0110 IF b Contributions75 000 -2 436,3i1,352,644. 9. 838, 056 c Net Investment earnings gains and losses 5; NTI d Grants or scholarships o Other expenditures for facilities 1,312. 518,641. and programs f Administrative expenses 7,362,559 8,794,657. 9,114,072. g End ofyearbalance 2 Provide the estimated percentage of the year end balance held as: % a Board designated or quasi-endowment b Permanent endowment - 100-00 __% o Term endowment 3a Are there endowment funds not In the possession of the organization that are held and administered for the organization
Yes No by: X ................................................................................................................................................. 3a(I) (I) unrelated organizations X 3a(ll) . (II) related organizations ................................................................................................................................................ Sb b if 'Yes to 3a(li), are the related organizations listed as required on Schedule R? ................................................................... 4 Describe In Part XIV the Intended uses of the organization's endowment funds. See Form 990, Part X. line 10. (d) Book value (c) Accumulated (b) Cost or other (a) Cost or other Description of investment depreciation basis (other) basis(investment) la Land
owm
............................................................ bBuildings ...................................................... c Leasehold improvements .............................. dEquipment ................................................... eOther .......................................... .- .....
1,162,500. 40,125,604. 6,871,657. 2,182,733.

arm 990. Part X column (B), fine 10(c).) ........
I J I ..? , .J 'J
,188,243. .887.307.
P0. I -' -' ' -' '-' Scheduie D (Form 980)2010
032052 12-20-10
12141113 733030 JGB
Schedule D (Form 990)2010
13-1623854
(c) Method of valuation: Cost or end-of-year market value
PtEjl Investments - Other Securities. See Form 990, Part X, line 12. (a) Description of security or category (b) Book value (Including name of security)
(1) Financial derivatives ............................................. (2) Closely-held equity Interests ................................ (3) Other
,4E14,1o.
iWU
,692,279. END-OF-
must equal Form 990, Part X, eel (B)
.166.667.:
See Form 990, Part X, I(b) Book value (c) Method of valuation: Cost or end-of-year market value
Investments - Program R
(a) Description of Investment type
Total. (Gel (b) must equalForm 990 Part X, col (B) Ilna 13.) - I A ..._. .-... nn, r,..4V lt..
12141113 733030 JGB
Schedule I 2 3 4 5 8 7 8 9

Chance In Net Assets from Form 990 to Audil
13-1623854
tements
Page4
Total revenue (Form 990, Part VIII, column (A), line 12) .................................................................. Total expenses (Form 990, Part IX, column (A), line 25) .................................................................. ............................................................ Excess or (deficit) for the year. Subtract line 2 from tine 1 ......................................................................... Net unrealized gains (losses) on Investments Donatedservices and use of facilities ............................................................................................. ................................................................................................................. Investmentexpenses Priorperiod adjustments ............................................................................................................... ............................................................................................... Other (Describe In Part XIV.) Total adjustments (net). Add lines 4 through 8 ................................................................................. (l41s.H (nrihn wonr nor UIIrlitArl flnAnrI ,tS,t pmAnts. Combine lines 3 and 9 .....................
53,217,390. 47,967,326. 5,250,064. 7,830,244.
220 1- - 800,784. 28,631,028. 33,881,092.

Return I i I
I Total revenue, gains, and other support per audited financial statements ..................... 2 Amounts Included on line 1 but not on Form 990, Part VIII, line 12: a Net unrealized gains on Investments ................................................................... 2a ...............................................................2b b Donated services and use of facilities c Recoveries of prior year grants ............................................................................ 2c ........................................................................... 2d d Other (Describe ln Part XiV.)
U I.UU tijiUb 4
Hl Reconciliation Ot evenue per uaiea rinanciai atarement v
32739 38. 80
7,830,244.
uii uu utt 4'.
3 Subtract tine 2e from line 1 ............................................................................................................................ 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1: a investment expenses not Included on Form 990, Part VIII, line lb ......................... 4a b Other (Describe In Part XIV.) ............................................................................... 4b cAdd lines 4a and 4b .................................................................................................... 5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.)
275522530. 1,858,408 7
1,358,982. 3,217,390. 298348443.
I Total expenses and losses per audited financial statements ........................................ 2 Amounts Included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities .................................................................. 2a .................................................................................... 2b bPrior year adjustments ...................................................................................................2o ___________________ oOther losses ' 2517400 d Other (Describe In Part XIV.) ............................................................................... 2d -!'tUU IIItUUIt.. 4h..,....I. .................................................................................................................................. *441?...., 4 IIflSJUI 04 U 3 Subtract line 2e from line 1 .............................................................................................................................. 4 Amounts Included on Form 990, Part IX, line 25, but not on line I: 1,358,982. a Investment expenses not included on Form 990, Part Viii, line 7b .........................4a b Other (Describe In Part XIV.) ............................................................................... 4b oAdd lines 4a and 4b ....................................................................................................................................... 5 Total exoenses. Add lines 3 and sic. (This must equal Form 990, Part!, line 18.)
i:WI Reconciliation of Expenses per Audited Financial Statements
th Expenses per Return
251740099. 6,608,344.
1,358,982. 7,967, 326.
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part Iii, lines la and 4; Part IV, lines lb and 2b; Part V, line 4; Part X, One 2; Part XI, line 8; Part Xli, lines 2d and 4b; and Part XIII; lines 2d and 4b. Also complete this part to provide any additional information.
PART V, LINE 4: INVESTMENTSIN PERPETUITY, THE INCOME FROM WHICH IS EXPENDABLE TO SUPPORT ACTIVITIES OF THE ORGANIZATION $ 8,893,301. ENDOWMENTS REQUIRING A PORTION OF INCOME TO BE ADDED TO ORIGINAL GIFT $216,513.
PART X, LINE 2: THE GUILD HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PERIODS ENDING DECEMBER 31, 2007 AND SUBSEQUENT
Schedule (Form 990)2010
032054 12-20-10
12141113 733030 JGB
27 2010.04041 THE JEWISH GUILD FOR THE EL JOB
-I
Schedule D (Form 99O)2010

(continued)
13-1623854
Pages
Supplemental Information
REMAIN SUBJECT TO EXAMINATION BY APPLICABLE TAXING AUTHORITIES.
PART XI, LINE 8 - OTHER ADJUSTMENTS: TRANSFER OF NON-STATUTORY FROM GUILDNET PENSION ADJUSTMENT LOSS ON ANNUITY OBLIGATION TOTAL TO SCHEDULE D, PART XI, LINE 8 18,000,000. 2,872,247. -71,463. 20,800,784.
PART XII, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARIES' REVENUE LOSS ON ANNUITY OBLIGATIONS TOTAL TO SCHEDULE D, PART XII, LINE 2D 267,763,749. -71,463. 267,692,286.
PART XIII, LINE 2D - OTHER ADJUSTMENTS: SUBSIDIARIES' EXPENSES 251,740,099.
0320E5 12-20.10
Schedule (Form 990)2010
12141113 733030 JGB
SCHEDULE G
(Form 990 or 990EZ)
Department of the Treasury taainaJ Revenue 5.Mce
Supplemental Information Regarding Fundraising or Gaming Activites
OMB No. 1645-0047
of the organization
Complete If the organization answered Yes to Form 990, Part IV, lines 17, 18, or 19, MENM. or If the organization entered more than $16,000 on Form 990-EZ, line Ga. Bti Attach to Form 990 or Form 990-EZ. See separate Instructions. Employer identification number
2010
3-1623854 THE JEWISH GUILD FOR THE BLIND 11
t4-i
Eli Ei
Fundraising Activities.
required to complete this part.
Complete If the organization answered 'Ye? to Form 990, Part IV, line 17. Form 990EZ filers are not
I Indicate whether the organization raised funds through any of the following activities. Check all that apply. Solicitation of non-government grants e Mail solicitations a Solicitation of government grants f Internet and email solicitations b Special fundralsing events Phone solicitations o
0 Eli g El
in-person solicitations d 2 a Did the organization have a written or oral agreement with any Individual (including officers, directors, trustees or key employees listed In Form 990, Part VII) or entity in connection with professional fundralsing services?
Eli Yes
El] No
b If 'Yes, list the ten highest paid Individuals or entities (fundralsers) pursuant to agreements under which the fundralser Is to be compensated at least $5 3000 by the organization.
3 List all states in which the organization is registered or licensed to solicit contributions or has been notified or licensing.
It Is
exempt trom registration
IHA Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.
032001 01-13-I1
Schedule 9 (Form 990 or 990 .EZ) 2010
12141113 733030 JGB
29 2010.04041 THE JEWISH GUILD FOR THE B], JGB
131623854 Paqo2 Schedule G (Form 99Oor99OEZ)2010 THE JEWISH GUILD FOR THE BLIND Fundralsing Events. Complete if the organization answered Yes' to Form 990, Part IV, One 18, or reported more than $15,000 of furtdralsing event contributions and gross income on Form 990EZ, lines 1 and 6b. List events with gross receipts greaterthan $5,000. 1 (a) Event 91 (c) Other events (b) Event #2 (d) Total events IOUG IPHEATRE (addcol.(a)through VENTS frISIONARIES 2 col. (c))
cc I Gross receipts 2 Less: Charitable contributions
.233,866. 141,891. 91,975.

.
30,891. 22,791. 8,100.
32,942. 9,422. 23,520.
297,699. 174,104. 123,595.
3 Gross Income ine1 minus tine 2) 4 Cash prizes ............................................. 6 Noncash prizes
. 6 RentRaclllty costs . 7 Food and beverages
..............45,282.
8,914.
54,196. 43,320. 15,754. 13,270 10,325.

(d) Total gaming (add oi. (a) through ccl. (c))
.....................................43,320. 8 Entertainment 550 10,108. ...........................5,096 9 Other direct expenses ...................................................................... 10 Direct expense summary. Add lines 4 through 9 I column (c) Ii Net Income summary. Combine line 3 column (d), and line 10 .............. ...... ....... .. .......... .. .................................. P" 3J(& Gaming. Complete lithe organization answered Yes to Form 990, Part IV, One 19, or reported more than
$15,000 on Form 990-EZ, line 5a. (a) Bingo (b) Pull tabs/instant bingo/progressive blngo (c) Other gaming
Gross revenue ..........................................
,., 2 Cash prizes

1) C!,
..................................__________________
3 Noncash prizes
.......................................
4 Rent/facility costs 5 Other direct expenses 6 Volunteer labor
LJ
Yes_____
Yes
t_JYes_____
........................................i:
No
No
No
7 Direct expense summary. Add lines 2 through 5 in column (c
Pp-
9 Enter the state(s) in which the organization operates gaming activities: a Is the organization licensed to operate gaming activities In each of these states? b If 'No, explain:
..................................................... . ...... L....J
Yes
Li
___ No
iDa Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year?
...........................L__J
--
Yes
L_J No
b If Yes,' explain:
032082 01-13-11
Schedule G (Form 990 or 990-EZ) 2010
12141113 733030 JGB
30 2010.04041 THE JEWISH GUILD FOR THE BL JOB
131623854 Page 3 Schedule G (Form 990 or 990 .EZ) 2010 THE JEWISH GUILD FOR THE BLIND 11 Does the organization operate gaming activities with nonmembers? ................................................................................. L_J Yes L_J No 12 Is the oanIzatlon a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed
to administer charitable gaming? .....................................................................................................................................EJ Yes 13 Indicate the percentage of gaming activity operated In: aThe organization's facility .............................................................................................................................................. 13a bAn outside facility .......................................................................................................................................................... 13b 14 Enter the name and address of the person who prepares the organization's gaming/special events books and records: Name . Address 15a Does the organization have a contract with a third party from whom the organization receives gaming revenue? b If 'Yes,' enter the amount of gaming revenue received by the organization 10 . $ of gaming revenue retained by the third party $ c if Yes,' enter name and address of the third party: Name Address 16 Gaming manager information: Name Gaming manager compensation ' Description of services provided '
No
..................EJ Yes E1 No
and the amount
El
Director/officer
El
Employee
El
independent contractor
17 Mandatory distributions: a is the organization required under state law to make charitable distributions from the gaming proceeds to
El Yes El No retain the state gaming license? ............................................................................ b Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the $ - organization's own exempt activities durin g the tax year IISiJ Supplemental Information. Complete this part to provide the explanations required by Part I, line 2b, columns (hO and (v), and Part iii, lines 9, 9b, lob, 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any additional information (see instructions).
032083 01-13-I1
Schedule G (Form 990 or 990-EZ) 2010
31 12141113 733030 JGB
2010.04041 THE JEWISH GUILD FOR THE BL JGB
SCHEDULE[ (Form 990)
OMO No. 1545-0047
i )
ktOm8I Revenue $oMco
Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Complete if the organization answered hlYesN to Form 990, Part N, line 21 or 2 Attach to Form 990.
Employer identification number
13-123854
on I Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used to award the grants or assistance? []l Yes 2 Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States. Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered 'Yes' to Form 990, Part IV, line 21, for any
ED No
2 Enter total number of section 501(c)(3) and government organizations ................................................................................................................................................ 3 Enter total number of other organizations ..... .................................................................................................................................................................................... LHA For Paperwork Reduction Act Notice, seethe Instructions for Form 990 Schedule 1 (Form 990) (2010)
032101 01-13-1I
32
THE JEWISH GUILD FOR THE BLIND Schedule l (Form 99O)(2010) Grants and Other Assistance to Individuals in the United States. Complete if the organization answered Yes" to Form 990, Part IV, line 22. rkP Part lit can be duplicated if additional space Is needed.
13-1623854
Page
A SCHOLARSHIP COMMITTEE, CONSISTING MOSTLY OF INDIVIDUALS INDEPENDENT OF THE ORGANIZATION, REVIEWS SCHOLARSHIP APPLICATIONS TO SELECT THE RECIPIENTS. THE COMMITTEE REVIEWS SAT SCORES, STUDENT TRANSCRIPTS, LETTER OF RECOMMENDATIONS, STATE MENTS AND OTHER SUPPORTING DOCUMENTATION TO SELECT THE MOST DESERVING CANDIDATES.
032102 01-13-11
33
Schedule I (Form 990) (2010)
SCHEDULE J (Form 990)

Department of the Treasury Internal Revenue SaMoa
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees . Complete If the organization answered "Yes" to Form 990, Part IV, line 23. b- Attach to Form 090. b- See seosrate Instructions.
OMB No. t545.0047
13-1623854
Ia Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A, line is. Complete Part Ill to provide any relevant information regarding these items. Housing allowance or residence for personal use 0 First-class or charter travel ED Payments for business use of personal residence Travel for companions EDHealth or social club dues or initiation fees LI Tax indemnification and gross-up payments F I Personal services (e.g., maid, chauffeur, chef) EJ DiscretionarJ spending account b If any of the boxes online la are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all the expenses described above? If 'No," complete Part Ill to explain ................................. 2 Did the organization require substantiation prior to reimbursing or allowing expenses Incurred by all officers, directors, trustees, and the CEO/Executive Director, -regarding the Items checked in line la? ............................................................... 3 indicate which, if any, of the following the organization uses to establish the compensation of the organization's CEO/Executive Director. Check all that apply. E1 Written employment contract Compensation committee EJ Compensation survey or study C) Independent compensation consultant III Approval by the board or compensation committee Form 990 of other organizations 4 During the year, did any person listed In Form 990, Part Vii, Section A, line la, with respect to the filing organization or a related organization: ..................... a Receive a severance payment or change-of-control payment from the organization or a related organization? b Participate in, or receive payment from, a supplemental nonquaiified retirement plan? ............................................................ o Participate in, or receive payment from, an equity-based compensation arrangement?............................................................ If "Yes' to any of lines 4a-o, list the persons and provide the applicable amounts for each Item in Part Ill. Only section 501(c)(3) and 501(c)(4) organizations must complete lines 6-8. 5 For persons listed in Form 990, Part VII, Section A, line Ia, did the organization pay or accrue any compensation contingent on the revenues of: aThe organization? ............................................................................................................................................................... bAny related organization? ................................................................................................................................................... If "Ye? to line 5a or Sb, describe in Part ill. 6 For persons listed In Form 990, Part VII, Section A, line is, did the organization pay or accrue any compensation contingent on the net earnings of: aThe organization? ............................................................................................................................................................... bAny related organization? ................................................................................................................................................. If 'Yes' to line Be or 6b, describe in Pert Iii, 7 For persons listed In Form 990, Part VII, Section A, line la, did the organization provide any non-fixed payments not described In lines 5 and 69 If 'Yes,' describe In Part Ill ................................................................................................... 8 Were any amounts reported In Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the ......... Initial contract exception described in Regulations section 53.4958 .4(a)(3)? If 'Yes," describe In Part III 9 If 'Yes' to line 8, did the organization also follow the rebuttable presumption procedure described In LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990,
X x
X x
M.
X X
Schedule J (Form 990) 2010
032111 12.21-10
12141113 733030 JGB
34 2010.04041 THE JEWISH GUILD FOR THE BL I7GB
Page 2 Schedule J (Form 990)2010 Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. For each individual whose compensation must be reported in Schedule J. report compensation from the organization on row and from related organizations, described In the instructions, on row . Do not list any individuals that are not listed on Form 990, Part W. Note. The sum of columns (B)@-(M) must equal the applicable column (D) or column ( amounts on Form 990, Part VII, line la.
131623854
'jJI
(B) Breakdown of W-2 and/or 1099MISC compensation (A) Name (1) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(C) Retirement and other deferred compensation
(D) Nontaxable benefits
(E) Total of columns (B)OXD)
(F) Compensation reported in prior Form 990 or Form 990EZ
244,534. 61) 507,877. jALAN R. MORSE 36,771. qp 272,188. 2ELLI0T J. HAGLER w 216,148. 0. 3 CATHLEEN WIRTS 15,379. 292,195. 4BJ3CE MSTALINSKI 23,688. 175,350. 1(ELLYANNE CAIVANO 170,074. (j) 0. 6ROY G. COLE (j 23,975.1 w (ii) 146,240.1 7 MELISSA FARBER 7,838.1 (1) ir 159,422.1 8 LARRY CARR
0. 0. 0. 0. 0. 0. 0. 0. 07 0. 0. 0. 0.
U.
0. 0.
979. 2,034. 179. 1,327. 655. 0. 73. 1,392. 27. 202. 948 0. 45 271. 39. 785.1
5,814. 12,076. 2,129. 15,761. 15,334. 0. 895. 16,996. 1,614. 11,951. 12,189. 0. 1,578. 9,628. 645. 13,117.,
34,979. 72,648. 4,796. 52,483. 16,620. 0. 841. 15,977. 2,215. 27,340. 0. 0. 3,925. 23,940. 5. 103.,
286,306. 594,635. 43,875. 341,759. 248,757. 0. 17,188. 326,560. 27,544. 214,843. 183,211. 0. 29,523. 180,079. 8,527. 173,427.
0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0.
10
12
14 15
Schedule J (Form 990) 2010

032112
35
SCHEDULE 0 '990,
(For r 990-EZ)
Deparfment of the Treasury fnternel Revenue Service
I Supplemental Information to Form 990 or 990-HZ

I
0MB No.
Complete to provide Information for responses to specific questions on Form 990 or 990-EZ or to provide any additional Information. Attach to Form 990 or 990-EZ.
13-1623854
FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
ASSIST PEOPLE WHO ARE BLIND OR VISUALLY IMPAIRED, AND WHO MAY HAVE ADDITIONAL DISABILITIES, ACHIEVE LIVES OF DIGNITY AND INDEPENDENCE
FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: A GUILD SUBSIDIARY, GUILDNET, IS A MANAGED LONGTERM CARE PLAN THAT PROVIDES COORDINATED HEALTH AND HOME CARE SERVICES FOR BLIND AND VISUALLY IMPAIRED ADULTS WITH CHRONIC HEALTH PROBLEMS. THE PROGRAM'S REACH EXTENDS THROUGHOUT MANHATTAN, BROOKLYN, THE BRONX, QUEENS, NASSAU AND SUFFOLK COUNTIES. GUILDNET IS A CAPITATED MEDICAID FUNDED PROGRAM KEEPING NEW YORKERS IN THEIR OWN HOMES AND COMMUNITIES WHILE DEFERRING THE NEED FOR MORE RESTRICTIVE CARE. GUILDNET ALSO OFFERS A MEDICARE SPECIAL NEEDS PROGRAM FOR MEDICAID RECIPIENTS WHO ARE MEDICAREELIGIBLE PERSONS WHO ARE IN NEED OF MORE COMPLETE MEDICAL BENEFITS. IN ADDITION TO ACTIVELY RECRUITING MEDICAID ELIGIBLE PEOPLE, SPECIALISTS ON THE GUILDNET STAFF ASSIST PEOPLE IN PREPARING THE NECESSARY GOVERNMENT MANDATED PAPERWORK TO COMPLETE THE APPLICATION IN THE MEDICAID APPLICATION PROCESS.
FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS: THE GUILD'S TRAINING AND REHABILITATION PROGRAMS FOR BLIND AND VISUALLY IMPAIRED PERSONS INCLUDE COMMUNICATIONS AND COMPUTER SKILLS INCLUDING MASTERING THE ABILITY TO ACCESS INTERNET. A PROGRAM FOR TEENAGE STUDENTS LEARNING COMPUTER SKILLS IS CONDUCTED ON WEEKENDS TO AVOID INTERRUPTION WITH THE REGULAR SCHOOL ACTIVITIES. AT
LHA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
032211 0l24-11
Schedule O (Form 990 or 990-EZ) (2010)
12141113 733030 JGB
cneauie U (t-orm iiu or Name of the organization
Paw 2
13-1623854
THE COMPLETION OF THE 10 WEEK PROGRAM, THE GUILD PROVIDES EACH STUDENT HIS/HER OWN COMPUTER, AT NOCOST. THE GUILD ALSO PREPARES COLLEGE BOUND STUDENTS FOR COLLEGE CAMPUS WITH A PROGRAM THAT ORIENTS STUDENTS TO COLLEGE LIFE AND EASES THE TRANSITION FROM HIGH SCHOOLS. ADAPTIVE SKILLS TRAINING INCLUDES THE SAFE AND EFFICIENT PREPARATION OF FOOD IN THE KITCHEN AS WELLS AS OTHER ACTIVITIES OF DAILY LIVING INCLUDING DRESSING AND BATHING SAFELY THAT ARE NECESSARY EVERY DAY ACTIVITIES. ORIENTATION AND MOBILITY SKILLS ARE TAUGHT INDOOR AND ON CITY SIDEWALKS FOR SAFE AND INDEPENDENT TRAVEL. VOCATIONAL EVALUATION AND JOB SKILLS TRAINING INCLUDING HOW TO SUCCESSFULLY APPLY FOR EMPLOYMENT ARE A MAJOR PART OF HELPING BLIND PEOPLE TO FIND WORK OR HELPING A PERSON WHO IS LOSING HIS VISION KEEP A JOB.
FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES: GUILDSCHOIiAR $266,861, FOOD SERVICES $277,715, BRESSLER FUND $281,713, CHILDREN HEALTH INITIATIVE $258,077 AND OTHER PROGRAMS $217,546. EXPENSES $ 1,301,912. INCL GRANTS OF $ 165,000. REVENUE $ 1,709,160.
FORM 990, PART VI, SECTION B, LINE 11: THE IRS FORM 990 IS PREPARED BY THE STAFF AND REVIEWED IN DETAIL BY A COMMITTEE OF THE BOARD, AFTER IT HAS BEEN REVIEWED BY OUR OUTSIDE AUDITORS. AFTER ITS APPROVALS, THE FORM IS MADE AVAILABLE TO THE FULL BOARD.
FORM 990, PART VI, SECTION B, LINE 12C: OFFICERS, DIRECTORS, AND ALL STAFF ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY. WHEN THERE IS A CHANGE IN THIS INFORMATION, THEY ARE REQUIRED TO COMPLETE AN UPDATEL FORM.
Schedule 0 (Form 990 or 990 .EZ) (2010)
12141113 733030 JGB
Schedule 0 (Form 990 or Name of the organization
Employer identification number 11-1 g4
FORM 990,
PART VI, SECTION B, LINE 15: ANNUALLY, THE COMPENSATION
COMMITTEE RECEIVES A SALARY SURVEY OF COMPARABLE ORGANIZATIONS, THAT HAS BEEN REVIEWED BY OUR AUDITORS AND ATTORNEYS FOR ACCURACY, COMPLETENESS AND COMPLIANCE WITH APPLICABLE REGULATIONS AND STATUTORY REQUIREMENTS. BASED UPON THE SURVEY, AND ANY OTHER RELEVANT INFORMATION INCLUDING JOB PERFORMANCE, THE COMMITTEE ARRIVES AT ANNUAL SALARIES FOR THE CEO, THREE EXECUTIVE VICE PRESIDENTS AND SENIOR VICE PRESIDENT AT A MEETING AT WHICH THE AUDITORS AND ATTORNEYS ARE PRESENT. MINUTES OF THE COMMITTEE'S MEETINGS ARE MAINTAINED.
FORM
990,
PART VI, LINE 17, LIST OF STATES RECEIVING COPY OF FORM
990:
AL,AK,AZ,AR,CA,CT,FL,GA,IL,KS,KY,ME,ND,MA,MI,MN,MS,NH,NJ,NM,NY,NC,ND,OH2OK OR,PA,RI,SC,TN,UT,VA,WA,WV,WI
FORM 990, PART VI, SECTION C, LINE
19:
A COPY OF THE FORM 990, GOVERNING
DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
FORM
990,
PART XI, LINE 5, CHANGES IN NET ASSETS: 7,830,244. 18,000, 000. 2,872,247. 71,463. 28,631,028.
NET UNREALIZED GAINS ON INVESTMENTS: TRANSFER OF NONSTATUTORY FROM GUIIJDNET PENSION ADJUSTMENT LOSS ON ANNUITY OBLIGATION TOTAL TO FORM
990,
PART XI, LINE 5
FORM 990,
PART XI, LINE 2C

Schedule 0 (Form 990 or 990.EZ) (2010)
THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE OVERSIGHT AND SELECTION OF 12141113 733030 JGB 38 2010.04041 THE JEWISH GUILD FOR THE BL JGB 3
Schedule 0 (Form 990 or 990EZ) (2010) Name of the organization
13-1623854
INDEPENDENT ACCOUNTANTS. THERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR.
FORM 990, PART III, 1 MANY OF THE GUILD'S SERVICES ARE PROVIDED WITH AND THROUGH IT'S SUBSIDIARIES EACH OF WHICH FILE THEIR O'ThT FORM 990. THE GUILD'S SUBSIDIARIES ARE: JGB HEALTH FACILITIES CORP, JGB REHABILITATION CORP, IN TOUCH NETWORKS, INC., ITGB EDUCATION SERVICES, GUILDNET, INC., GREATER BOSTON GUILD FOR THE BLIND, INC., JGB MENTAL HEALTH AND MENTAL RETARDATION SERVICES, INC., GREATER BOSTON DIABETES SOCIETY, INC.
FORM 990, PART VII, SECTION A EXPLANATION REGARDING OFFICERS AND DIRECTORS COMPENSATION: THE COMPENSATION AMOUNTS REPRESENT THE PORTION OF COMPENSATION REPORTED BY THE JEWISH GUILD FOR THE BLIND. ADDITIONAL AMOUNTS HAVE BEEN RECOGNIZED BY SUBSIDIARIES OF THE JEWISH GUILD FOR THE BLIND. EXPLANATION REGARDING HIGHEST COMPENSATED EMPLOYEES: THE JEWISH GUILD FOR THE BLIND, AS PREDECESSOR ORGANIZATION TO ITS SUBSIDIARIES: JGB HEALTH FACILITIES CORPORATION, JGB REHABILITATION CORPORATION, IN TOUCH NETWORKS, INC., JGB EDUCATION SERVICES, GUILDNET, INC., GREATER BOSTON GUILD FOR THE BLIND, INC. AND 1GB MENTAL HEALTH AND MENTAL RETARDATION SERVICES, INC. IS THE EMPLOYER OF ALL SALARIED PERSONS PROVIDING SERVICES TO THE CORPORATION AND ITS SUBSIDIARIES.
FORM 990, PART VII, SECTION A, COLUMN B HOURS PROVIDED TO RELATED ENTITIES:
ALAN R. MORSE
01-24-11
23.7 HOURS
Schedule 0 (Form 990 or 990-EZ) (2010)
12141113 733030 JGB
Schedule 0 (Form 990 or 990.EZ) (2010) Name of the organization
Page 2 Employer identification number
THE JEWISH GUILD FOR THE BLIND JAMES H. DUBIN 2.4 HOURS
13-1623854
LAWRENCE E. GOLDSCHMIDT 2.4 HOURS PAULINE RAIFF MARC S. SOLOMON ELLIOT J. HAGLER SARAH SPICEHANDLER BRUCE MASTALINSKI KELLYANNE CAIVANO MELISSA FARBER LARRY CARR 2.4 HOURS 2.4 HOURS 30.8 HOURS 10.5 HOURS 33.2 HOURS 31.0 HOURS 30.0 HOURS 33.4 HOURS
SCHEDULE R, PART V THE GUILD HAS MANAGEMENT AGREEMENTS WITH RELATED ORGANIZATIONS TO PROVIDE ALL NECESSARY MANAGEMENT AND SALARIED STAFFING SERVICES AS WELL AS USE OF FACILITIES, EQUIPMENT AND OTHER ASSETS. ALL TRANSACTIONS ARE REPORTED AT FMV.
Schedule 0 (Form 990 or 990-EZ) (2010)
12141113 733030 JGB
SCHEDULER (Form 990)

DopatOotofthoTroaswy ,.I R..Seivico
- Complete if the organization answered"Yes' to Form 990, Part IV, line 33,34,35,36, or 37.
Attach to Form 990. See separate instructions.
I
Related Organizations and Unrelated Partnerships
OMB No. 1545-0047
NO
2010
13-1623854
MR
Identification of Disregarded Entities (Complete if the organization answered "Yes' to Form 990, Part IV, line 33.)
xf
Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)
(a)
Name, address, and EIN of related organization __________________________________

JGB HEALTH FACILITIES CORP - 13-2795647 15 WEST 65TH STREET
(b) Piimasy activity
(c) Legal domicile (state or foreign country)
(d) Exempt Code section
(e) Public charity status (if section 501(c)(3))
Direct controlling entity
Soctlon(?h(b)(13) entity?
Yes
No
'ROGRAS IBW .YORX NEW YORK, NY 10023 GB REHABILITATION CORPORATION - 13-3439035 IUTPATIEWT REHAB FACILITY 15 WEST 65TH STREET DTC FOR BLIND/VISUALLY NEW YORK, NY 10023 1PAIRED NEW YORK IN TOUCH NETWORKS, INC. - 23-7396618 L?iDXO READING SERVICE FOR 15 WEST 65TH STREET EE BLIND /VISUALLY NEW YORK, NY 10023 NPMBZD PEW YORK JOB EDUCATION SERVICES - 13-3419981 NONRESIDENTIAL 1UVATE ;CB0OL, PRESCHOOL & EARLY 15 WEST 65TH STREET 34TERVENTION EW YORK NEW YORK, NY 10023 For Paperwork Reduction Act Notice, see the Instructions for Form 990.
12-21-10 UAA
UI.T DAY HEALTH CAREI 501(C)(3) TIA 9
X
-
01(C)(3)
IA
X
-
01(C)(3)
F
2 IA
01(C)(3)
I X
Schedule R (Form 990)2010
41
Schedule R (Form 99O)

Public charity Exempt Code (d)(e) status Of section section 501(c)(3))
131623854
II
Continuation of Identification of Related Tax-Exempt Organizations (a) Name, address, and MN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (f) Direct controlling entity (g)
cqgojztzth,n?
Yes
I No
X
GUILIaqBT, INC - 13-3936057 15 WEST 65TH STREET NEW YORK, NY 10023 GREATER BOSTON GUILD FOR THE BLIND, INC. 04-2103893, 1980 CENTRE SE, WEST ROXEtIRY, MA 02132 GB MENTAL NEAI.TB MW MENTAL RETARDATION SERVICES, INC. - 20-1480790, 15 WEST 65TH STREET, NEW YORK, MY 10023 GREATER BOSTON DIABETES SOCIETY, INC. 04-2232419, 1980 CENTRE ST, WEST ROXBtIRY, MA
02132
LONG
THEM CARE YORK
)1(c) (3)
ITATIVE TRAINING rc INS SVS TO BLIND AGED 50 OR OVER. 2RIC CLINIC MW DAY NT PROGRAMS FOR 'ISUALLY IMPAIRED. EDUCATION :s. PREVENTION &
31(C) (3)
YORK
01(C)(3)
/A
X X
01(C)(3)
032222 12-30-10
42
Schedule R (Form 99O)2010 THE JEWISH GUILD FOR THE BLIND Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered Yes to Form 990, Part IV, line 34 because it had one or more related t fi organizations treated as a partnership during the xyear.)
13-1623854 page
iJ4
EM
Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" to Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year-) (f) (g) (h) (e) (c)(d) (b) (a) Share of Percen Type of entityShare of total domdHo Direct controlling Primary activity Name, address, and SN end-of-year owner. income (C Corp, S corp, entity of related organization assets or trust)
032162
iz-zi-io
4 11
Schedule R (Form 990) 2010
13-1623854
Page
LV
Transactions With Related Organizations (Complete if the organization answered Yes to Form 990, Part IV, line 34,35, 35a, or 36.)
Note. Complete line 1 it any entity Is listed in Parts 11,111. or IV of this schedule. I During the tax year,did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV? a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity .......................................................................................................................................... bGift, grant, or capital contribution to other organization(s) .............................................................................................................................................................................. c Gift, grant, or capital contribution from other organization(s) .......................................................................................................................................................................... d Loans or loan guarantees to or for other organization(s) ................................................................................................................................................................................. e Loans or loan guarantees by other organization(s) .......................................................................................................................................................................................... fSale of assets to other organization(s) ............................................................................................................................................................................................................ g Purchase of assets from other organization(s) ............................................................................................................................................................................................... hExchange of assets I Lease of facilities, equipment, or other assets to other organization(s) ............................................................................................................................................................
....................................................................................................................................................................................................................................
Lease of facilities, equipment, or other assets from other organization(s) ......................................................................................................................................................... K Performance of services or membership or fundraising solicitations for other organization(s) IPerformance of services or membership or fundraising solicitations by other organization(s) ........................................................................................................................... m Sharing of facilities, equipment, mailing lists, or other assets ........................................................................................................................................................................... .................................................................................................................................................................................................................. nSharing of paid employees
..........................................................................................................................
o Reimbursement paid to other organization for expenses ................................................................................................................................................................................. p Reimbursement paid by other organization for expenses .............................................................................................................................................................................. q Other transfer of cash or property to other organizati ................................ r Other transfer of cash or oro pertv from other organization(s) ......................
13-1623854
Page 4 -
ME
Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes to Form 990, Part IV, line 37.)
Provide the following information for each entity taxed as a partnership Through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue)

032104 12-21-10
45
THE JEWISH GUILD FOR THEBLIND

Supplemental Information
13-1623854
Paqe5
Complete this part to provide additional Information for responses to questions on Schedule A (see instructions),
U1, 11 12-21.10
12141113 733030 JGB
2010 DEPRECIATION AND AMORTIZATION REPORT
FORM 990 PAGE 10
990
020102 05-01-10
(D) -Asset disposed
* ITC, Section 179, Salvage, Bonus, Commercial Revitalization Deduction
46.1
Form (Rev. January 2011)

Department of the Treasury Internal Revenue Service
8868
Application for Extension of Time To File an Exempt Organization Return

10, File a for each return.
OMB No. 1545-1709
if you are filing for an Automatic 3-Month Extension, complete only Part land check this box .........................................................- M If you are filin g for an Additional (Not Automatic) 3-Month Extension, complete only Part II (on page 2 of this form). Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868. Electronic filing (e-file). You can electronically file Form 8868 If you need a 3-month automatic extension of time to file (6 months for a corporation required to tile Form 990-1), or an additional (not automatic) 3-month extension of time. You can e!eoronicaily file Form 8888 to request an extension of time to file any of the forms listed In Part I or Part Ii with the exception of Form 8870, Information Return for Transfers Associated With Certain Personal Benefit Contracts, which must be sent to the IRS In paper format (see Instructions). For more details on the electronic filing of this form, visit www.fr&govlefl!e and click on c-file for Charities & Nonprofits. Automatic 3-Month Extension of Time. Only submit original (no copies needed). A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete
MI
Partlonly .......................................................................................................................................................................................... All other corporations (Including 1120-0 filers), partnerships, REMJCs, and trusts must use Form 7004 to request an extension of lime to file Income tax returns. Employer Identification number Name of exempt organization Type or print

File by the due date for filing your return. See Inetmotlons.
13-1623854
Number, street, and room or suite no. if a P.O. box, see Instructions.
15 WEST 65TH STREET

City, town or post office, state, and ZIP code. For a foreign address, see instructions.
NEW YORK, NY 10023

Enter the Return code for the return that this application is for (file a separate application for each return)
................................................... F01171
ThebooksarelnIhecareof 15 WEST 65TH STREET - NEW YORK, NY 10023 FAX No. (212)769-7806 Telephone No. if the organization does not have an office or place of business In the United States, check this box ................................................... . It this Is for the whole group, check this if this is for a Group Return, enter the organization's four digit Group Exemption Number (GEt' and attach a list with the names and EIF'ls of all members the extension is for. .if It Is for p art of the group, check this box box
E1
I request an automatic 3-month (6 months for a corporation required to file Form 990-1) extension of time until ,to file the exempt organization return for the organization named above. The extension AUGUST 15, 2011 Is for the organization's return for: '-EXj calendar year 2OlO or 10- EJ tax year beginning ____________________________ ,and ending
If the tax year entered In line 1 Is for less than 12 months, check reason: El Change In accounting period
EJ Initial return
ED Final return
3a If this application is for Form 990-BL, 990-PF, 990T, 4720, or 6069, enter the tentative tax, less any b If this application is for Form 990 .PF, 090-T, 4720, or 6069, enter any refundable credits and c Balance due. Subtract line 3b from line Oa. Include your payment with this form, if required,
EF [!1
Caution. If you are goin g to make an electronic fund withdrawal with this Form 8868, see Form 8453E0 and Form 8879-E0 for payment Instructions. Form 8868 (Rev. 1-2011) LHA For Paperwork Reduction Act Notice, see Instructions.
023841 01-03-11
09010418 733030 JGB
2010.03031 THE JEWISH GUILD FOR THE EL JGB
Form 8868 (Rev. 1-2011) If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part II and check this box .............................. Note. Only complete Part II If you have already been granted an automatic 3-month extension on a previously filed Form 8868. filing for an Automatic 3-Month Extension, complete only Part I (on page 1). '!'
Page 2
LXIi
Additional
Type or print
Fite by the extended due date for filing your return. See tnstwctton.
of Time.
Onl y file the Employer Identification number
Name of exempt organization
HE JEWISH GUILD FOR THE BLIND

Number, street, and room or suite no. if a P.O. box, see instructions.
13-1623854
5 WEST 65TH STREET

City, town or post office, state, and ZIP code. For a foreign address, see instructions.
EW YORK, NY 10023 ................................................... F011-1
Enter the Return code for the return that this application Is for (file a separate application for each return)
STOPI Do not complete Part II if you were not alread y granted an automatic 3-month extension on a previously tiled Form 8868.
ELLIOT J. HAGLER, CPA

The books are in the careof 15 WEST 65TH STREET - NEW YORK, NY 10023 (212)769-7806 FAX No. TeiephoneNo. if the organization does not have an office or place of business in the United States, check this box................................................ If this Is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) ________. If this Is for the whole group, check this box 00, fTl . if it is for cart of the aroijo. check this box El and attach a list with the names and EINe of all members the extension is for. NOVEMBER 15, 2011. 4 I request an additional 3-month extension of time until 5 For calendar year 20 10 ,or other tax year beginning ,and ending initial return LJ Final return If the tax year entered In line Is for less than 12 months, check reason: 6 Change in accounting period 7 State in detail why you need the extensIon
11
INFORMATION NECCESSARY TO FILE A COMPLETE RETURN IS NOT YET AVAILABLE. IT IS ANTICIPATED ALL DATA WILL BE AVAILABLE PRIOR TO RETURN DUE DATE.
8a If this application Is for Form 990-BL, 990 PF, 990 T, 4720, or 6069, enter the tentative tax, less any b if this application is for Form 990 PF, 990 T, 4720, or 6069, enter any refundable credits and estimated tax payments made. include any prior year overpayment allowed as a credit and any amount paid o Balance due. Subtract line 8b from line 8a. include your payment with this form, if required, by using
Signature and Verification

Under penalties of It is true, correct, a Is form, including accompanying schedules and statements, and to the best of my knowledge and belief, prepare this form.
Title
I
Dale 00,
? /
CPA
c5' (4
Form 8868 (Rev. 12011)
023842 01 .24-11
15150R11 733030 JGB
42 2010.0300 PHF LTEWTSH (UTT1I) FOR THE RI1 .T(
THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS AND AUDITOR'S REPORT DECEMBER 31,2010
011 LOEB &TBOPERa
TILE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES
TABLE OF CONTENTS
Independent Auditor's Report
Exhibit A - Consolidated Balance Sheet B - Consolidated Statement of Operations and Changes in Net Assets C - Consolidated Statement of Cash Flows
Notes to Consolidated Financial Statements
LOEB &ThOPERLLP
LQ] LOEB &TROPERLLP

Independent Auditor's Report
Board of Directors The Jewish Guild for the Blind and Subsidiaries We have audited the accompanying consolidated balance sheet of The Jewish Guild for the Blind and Subsidiaries as of December 31, 2010, and the related consolidated statements of operations and changes in net assets, and cash flows for the year then ended. These financial statements are the responsibility of The Jewish Guild for the Blind and Subsidiaries' management. Our responsibility is to express an opinion on these financial statements based on our audit. The prior-year summarized comparative information has been derived from The Jewish Guild for the Blind and Subsidiaries' 2009 financial statements and, in our report dated May 12, 2010, we expressed an unqualified opinion on those financial statements. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of The Jewish Guild for the Blind and Subsidiaries' internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of The Jewish Guild for the Blind and Subsidiaries as of December 31, 2010, and the results of their operations, the changes in their net assets and their cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.
Yoe" lwvulp cLP

May 10, 2011
Auditors and Consultants Serving the Health Care Not-for-Profit Sectors
655 Third Avenu 12th Floor, New York, NY 10017 (212) 867-4000 / Fax (212) 867-9810 / www.loebandtroper.com
EXHIBIT A THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES CONSOLIDATED BALANCE SHEET DECEMBER 31,2010 (With Summarized Financial Information for December 31, 2009)
2010 ASSETS Current assets Cash and cash equivalents 17,911,429 $ $ Investments (Note 3) 110,863,823 Accounts receivable (net of allowance for 9,489,242 bad debts of $855,000 in 2010) Due from third-party payor (Note 8) 45,938 Contributions receivable - due within one year 117,730 Accrued interest receivable 17,460 Prepaid expenses and other current assets 1,307,720 Prepaid pension (Note 9) 3,978,222 Total current assets Assets limited as to use (Notes 3 and 11) Money market funds - statutory reserve Fixed assets - net (Note 4) Other assets Investments (Notes 3 and 7) Beneficial interest in unitrust (Note 14) Total other assets Total assets 143,731,564
2009
879,997 104,018,388 10,207,823

96,885
420,148 23,593 1,229,093
116,875,927
12,758,329 26,734,783
12,751,945 36,330,691
9,240,795 472,018 9,712,813
9,240,221 424,292
9,664,513
$192,937,489 $ 175,623,076
-continued-
LOEB &TROPERa
EXBIBIT A -2THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES CONSOLIDATED BALANCE SHEET DECEMBER 31,2010 (With Summarized Financial Information for December 31, 2009)
2010 LIABILITIES AND NET ASSETS Current liabilities Accounts payable and accrued expenses $ Accrued claims payable (Note 20) Accrued salaries and related expenses Accrued pension and postretirement medical benefits (Notes 9 and 10) Payable to establish The Guild Institute for Vision and Aging and The Guild Research Center (Note 18) Loan payable (Note 5) Due to third-party payors (Note 8) Deferred revenue Security deposits Annuity obligations Total current liabilities Long-term liabilities Loan payable (Note 5) Payable to establish The Guild Institute for Vision and Aging and The Guild Research Center (Note 18) Annuity obligations Accrued pension and postretirement medical benefits (Notes 9 and 10) Total long-term liabilities Total liabilities Net assets (Exhibit B) Unrestricted Temporarily restricted (Note 6) Permanently restricted (Note 7) Total net assets Total liabilities and net assets See independent auditor's report. The accompanying notes are an integral part of these statements.
2009
3,366,590 $ 28,262,805 1,890,173 273,913 2,100,000

555,556
3,490,805 30,982,199 2,238,469 2,702,596 2,100,000

555,556 5,132,675 258,437
7,108,831 42,200 71,363 236,338 43,907,769 555,552 560,143

1,415,207
72,745 267,903 47,801,385 1,111,108 647,199 1,532,869 21,055,436 24,346,612 72,147,997 87,498,560 6,736,298 9,240,221 103,475,079
6,563,773 9,094,675
53,002,444
124,278,929 6,415,321 9,240,795 139,935,045
$192,937,489 $175,623,076
LO LOEB &TROPERLLP
THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES CONSOLIDATED STATEMENT OF OPERATIONS AND CHANGES IN NET ASSETS YEAR ENDED DECEMBER 31, 2010 (With Summarized Financial Information for the Year Ended December 31, 2009) Total Unrestricted Revenues and other support from operations Program fees Rentals and other revenue (net of rental expenses of $496,630 in 2010 (Note 21) Recovery of bad debt Total revenues and other support from operations $ 303,788,548 Temporarily Restricted Permanently Restricted $ 2010 303,788,548 $ 576,923 148,437 304,513,908
EXHIBIT B
2009 299,961,171 721,323 300,682,494
576,923 148,437 304,513,908
Operating expenses (includes interest of $17,725 in 2010) Program services 11,446,296 Continuing care 236,045,068 Managed care program 4,441,728 Rehabilitation services 1,109,492 Mental health services 3,498,844 Day treatment programs 5,146,772 Education services 2,298,126 Other programs 263,986,326 Total program services Supporting services Administrative and general Public education and information Fund raising Total supporting services Total operating expenses Gain (loss) from operations
11,446,296 236,045,068 4,441,728 1,109,492 3,498,844 5,146,772 2,298,126 263,986,326
12,802,689 237,254,830 4,564,132
1,293,255 3,425,552
5,568,029 3,791,630 268,700,117 34,709,268 637,231 1,319,423 36,665,922 305,366,039
32,525,009
638,708 1,198,400
32,525,009 638,708 1,198,400 34,362,117 298,348,443 6,165,465
34,362,117 298,348,443 6,165,465
(4,683,545)
-continued-
THE, JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES
EXHIBIT B -2-
CONSOLIDATED STATEMENT OF OPERATIONS AND CHANGES IN NET ASSETS YEAR ENDED DECEMBER 31,2010 (With Summarized Financial Information for the Year Ended December 31, 2009) Unrestricted Nonoperating revenues, gains and losses Contributions Special events Less direct costs of special events Donated services Legacies and bequests Interest and dividend income (net of expenses of $317,049 in 2010) Net realized and unrealized gain on investments (net of expenses of $1,107,987 in 2010) Gain (toss) on sale/disposal of fixed assets Change in value of annuity obligations (Note 15) Actuarial gain on beneficial interest in unitrust (Note 15) Net assets released from restrictions (Note 6) Satisfaction of program restrictions Expiration of time restrictions Total nonoperating revenues, gains and losses Excess (deficiency) of revenues, gains and other support over expenses before other changes Other changes Adjustment to reflect funded status on balance sheet of pension and postretirement medical benefits (Notes 9 and 10) Prior years' IBNR adjustments Change in net assets (Exhibit C) $ $ $ 297,699 (113,270) 1,474,035 $ 184,429 31,325 3,873,549 1,843,979 8,423,028 6,467,768 (71,463) 875,783 85,000 23,187,433 29,352,892 Temporarily Restricted
505,945
Total Permanently Restricted

$
2010 1,979,980 $ 184,429 31,325 3,873,549 1,888,774 8,464,942 6,467,768 (71,463) 47,726
- 2009 1,647,393 139,881 119,822 2,631,906 554,374 12,773,752 (7,520) (100,669) 48,327
I-
44,275 $ 41,860 47,726 (875,783) (85,000) (320,977) (320,977)
520 54
574 574
22,867,030 29,032,495
17,807,266 13,123,721
2,435,278 4,992,193 (320,977) 6,736,298 36,780,369
2,435,278 4,992,193 574 9,240,221 36,459,966 103,475,079
2,457,877 2,238,521 17,820,119

85,654,960
87,498,560 Net assets - beginning of year 124,278,929 $ Net assets - end of year (Exhibit A) See independent auditor's report. The accompanying notes are an integral part of these statements.
6,415,321 $
9,240,795 $ 139,935,045 $ 103,475,079
EXHIBIT C THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS YEARS ENDED DECEMBER 31, 2010 AND 2009
2010 Cash flows from operating activities Change in net assets (Exhibit B) Adjustments to reconcile change in net assets to net cash provided by operating activities Contributions restricted for long-term investment Contributions restricted for annuity agreements Interest and dividends reinvested Depreciation and amortization Net realized and unrealized gain on investments Gain (loss) on sale/disposal of fixed assets Change in value of annuity obligations Actuarial gain on beneficial interest in unitrust Decrease (increase) in assets Accounts receivable Due from third-party payor Contributions receivable Accrued interest receivable Prepaid expenses and other current assets Prepaid pension Increase (decrease) in liabilities Accounts payable and accrued e*penses Accrued claims payable Accrued salaries and related expenses Accrued pension and postretirement medical benefits payable Payable to establish The Guild Institute for Vision and Aging and The Guild Research Center Due to third-party payors Deferred revenue Security deposits Net cash provided by operating activities Cash flows from investing activities Proceeds from sales of fixed assets Acquisition of fixed assets Proceeds from sales of investments Purchases of investments Decrease (increase) in assets limited as to use Net cash provided (used) by investing activities -continued$ 36,459,966 $
2009 17,820,119
(19,138) (520) 3,812,951 (8,464,942) (6,467,768) 71,463 (47,726) 718,581 50,947 302,418 6,133 (78,627) (3,978,222) (124,215) (2,719,394) (348,296) (16,920,346) (87,056) 1,976,156 (216,237) (1,382) 3,924,746 12,810,085 (559,360) 29,561,486 (27,942,553) (6,384) 13,863,274
(75,000) (16,176) (307) 4,478,145 (12,773,752) 7,520 100,669 (48,327) 12,794,193 (96,885) 90,000 36,631 935,787
(1,129,014) (5,572,031) (267,598) (2,446,521) 247,199 (361,946) 78,567 1,608 13,802,881
(415,380) 98,101,838 (107,613,860) 3,855 (9,923,547)
in LOEB &TROPERLLP
EXHIBIT C -2THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS YEARS ENDED DECEMBER 31,2010 AND 2009
2010 Cash flows from financing activities Proceeds from contributions restricted for investment in endowment Interest and dividends restricted for reinvestment Proceeds from contributions restricted for annuity obligations Repayment of loans payable Payment of annuity obligations
2009
$ $ 520 48,000 (555,556) (249,552)
75,000 307 26,508 (3,568,846) (269,015) (3,736,046) 143,288 736,709
(756,588) Net cash used by financing activities Net increase in cash and cash equivalents Cash and cash equivalents - beginning of year Cash and cash equivalents - end of year 17,031,432 879,997 $17,911,429 $
879,997
Supplemental disclosure of cash flow information Cash paid during the year for interest
$17,725
111,912
See independent auditor's report. The accompanying notes are an integral part of these statements.
LOEB &TBOPERLLP
THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010
NOTE 1- NATURE OF ORGANIZATION

Nature of organization - The accompanying financial statements include the financial position,
results of operations, changes in net assets and cash flows of The Jewish Guild for the Blind and its subsidiaries (collectively, The Guild); J.G.B. Health Facilities Corporation, J.G.B. Rehabilitation Corporation, J.G.B. Education Services, In Touch Networks, Inc., GuildNet, Inc., Greater Boston Guild for the Blind, Greater Boston Diabetes Society, Inc. and J.G.B. Mental Health and Mental Retardation Services, Inc. The Jewish Guild for the Blind provides services to visually impaired persons. The organization's main sources of revenues are grants and contributions from the general public. J.G.B. Health Facilities Corporation (H.F.C.) was incorporated on September 18, 1979 and operates adult day health care programs in New York City, Buffalo, Albany, Niagara Falls and Yonkers. H.F.C. closed its 219-bed residential health care facility in February 2008 and anticipates reopening in 2011 as a 38-bed facility located within The Jewish Home and Hospital/Bronx Division - Harry and Jeanette Weinberg Campus. H.F.C.'s sources of revenues are reimbursements from Medicaid and other third-party payors. J.G.B. Rehabilitation Corporation (Rehab) was incorporated on June 23, 1987 and operates a diagnostic and treatment clinic. Rehab's primary sources of revenues are reimbursements from Medicaid, Medicare, other third-party payors and clients. J.G.B. Education Services was granted a charter on July 27, 1990 and provides functional, academic, sensory motor and prevocational training for visually impaired and other handicapped children. The primary sources of revenues are program fees charged to third-party payors. In Touch Networks, Inc. (In Touch) was incorporated on April 10, 1974 and ceased operations on September 30, 2009. In Touch provided visually handicapped and reading disabled persons with the contents of newspapers and magazines, transmitted by radio broadcast on a closed circuit radio station. The primary sources of revenues were grants and general public support. GuildNet, Inc. (GuildNet) is a managed long-term care plan designed primarily for persons who are blind or visually impaired. Operations began on July 1, 2000. On May 1, 2008, GuildNet began to operate a Medicare Advantage Special Needs Plan which was approved by the Centers for Medicare and Medicaid Services (CMS) and New York State Department of Health (NYSDOH). The primary source of revenues is capitation payments received from Medicaid and Medicare.
-continued-
ll1 LOEB &TBOPERLLP
2. THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 1- NATURE OF ORGANIZATION (continued) Greater Boston Guild for the Blind, Inc. (GBGB) provides programs and materials designed to provide blind and visually impaired people with help and support that will enhance their physical, emotional and intellectual functioning. GBGB's primary sources of funding are contributions and grants. GBGB also operated an Adult Day Health Care Program which closed on April 30, 2009. Greater Boston Diabetes Society, Inc. (GBDS) is a subsidiary of GBGB. GBDS is a nonprofit organization established to educate the public and improve the well-being of persons affected by diabetes. GBDS' primary sources of funding are donor contributions. J.G.B. Mental Health and Mental Retardation Services, Inc. WS) was incorporated on April 22, 2004, and operates mental health clinic and day treatment programs for visually impaired or legally, blind. Prior to incorporation of MBS, its activities were included as separate programmatic departments of The Guild. MHS' primary sources of revenues are reimbursement for services rendered from Medicaid, Medicare and private insurance companies. The Guild and each of its subsidiaries' are tax exempt organizations under Section 501(c)(3) of the Internal Revenue Code and have been classified as organizations that are not private foundations under Section 509(a). NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of accounting - The financial statements are prepared on the accrual basis of accounting. Basis of consolidation - Intercompany balances and transactions have been eliminated in the consolidation.
Use of estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and cash equivalents - Cash and cash equivalents include highly liquid investments with original maturities, when acquired, of three months or less.
-continued-
LOEB &TROPERLLP
C! TEE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 2 - SUMMARY OF. SIGNIFICANT ACCOUNTING POLICIES (continued) Investments - Investments are recorded at fair value. The Guild invests in various investment securities. Investment securities, in general, are exposed to various risks such as interest rate, credit and overall market volatility risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near term, based upon the markets' fluctuations, and that such changes could materially affect The Guild's financial statements. Fair Value Measurements ASC Topic 820, Fair Value Measurements and Disclosures, establishes a framework for measuring fair value. The framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical 2ssets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described below. Level 1 inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that The Guild has the ability to access. Level 2 inputs to the valuation methodology include: Quoted prices for similar assets or liabilities in active markets; Quoted prices for identical or similar assets or liabilities in inactive markets; Inputs other than qUoted prices that are observable for the asset or liability; Inputs that are derived principally from or corroborated by observable market data by correlation or other means. If the asset or liability has a specified (contractual) term, the Level 2 input must be observable for substantially the full term of the asset or liability. Level 3 inputs to the valuation methodology are unobservable and significant to the fair value measurement. The asset or liability's fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2010, as compared to those used at December 31, 2009. Cash and-cash equivalents and money snorkel funds - Valued at the closing price reported on the active market on which the individual securities are traded. -continuedLOEB &TPOPERa
4. TIM JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010
NOTE 2 - SUMMA.RY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Fair Value Measurements ('continued) Certificates of deposit - Valued at fair value by discounting the related cash flows based on current yields of similar instruments with comparable durations considering the creditworthiness of the issuer. U.S. Government obligations, corporate bonds and equity securities - Valued at the closing price reported on the active market on which the individual securities are traded. Foreign bonds - Valued based on yields currently available on comparable securities of issuers with similar credit ratings. Mutualfunds - Valued at the net asset value ("NAV") of shares held at year end. Limited partnerships and hedge funds - Estimated fair values, in the absence of readily ascertainable market values, have been determined by the investment manager. The methods and procedures used to value these investments may include, but are not limited to: (1) performing comparisons with prices of comparable or similar securities; (2) obtaining valuationrelated information from issuers; and/or (3) other analytical data relating to the investment and .using other available indications of value. The methods described above may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. See Note 3 for the table that sets forth by level, within the fair value hierarchy, the assets at fair value as of December 31,2010. Generally accepted accounting principles permit but do not require measurement of financial instruments and certain other items at fair value. Unrealized gains and losses on items for which the fair value option has been elected are reported in earnings. As The Guild did not elect to fair value any. of the financial instruments under these provisions, the adoption did not have an impact on the fmancial statements. Accounts receivable and allowance for doubtful accounts - The Guild records receivables based on established rates or contracts for service provided. Bad debt expense is charged if a receivable is determined to be uncollectible based on periodic review by management. Factors used to determine whether an allowance should be recorded include the age of the receivable and a review of payments subsequent to year-end. Interest is not charged on outstanding receivables. -continuedLOEB &TBOPERLLP
F,i TEE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Contributions receivable - Unconditional promises to give that are expected to be collected within one year are recorded at net realizable value. Unconditional promises to give that are expected to be collected in future years are recorded at the present value of their estimated future cash flows. The discounts on those amounts are computed using risk-adjusted interest rates applicable to the years in which the promises are received. Amortization of the discounts is included in contribution revenue. Conditional promises to give are not included as support until the conditions are substantially met. Assets limited as to use - Assets limited as to use represent the contingent reserve and the escrow deposit required for the New York State Insurance Department's statutory reserve requirement as described in Note 11. Fixed assets - Fixed assets are stated at cost. Items costing in excess of $1,000 which have an estimated useful life of greater than one year are subject to capitalization. Depreciation and amortization of fixed assets is provided on the straight-line method over their estimated useful lives. Amortization of leasehold improvements is provided on the straight-line method over the shorter of the lease or the life of the asset. Accrued claims payable - Unpaid claims and unpaid claims adjustment expenses include reported claims and claims incurred but not yet reported to GuildNet. The estimated expense of processing these claims is included in accounts payable. The liabilities are estimated based upon assumptions and estimates developed from prior claims experience. Although there is variability in such estimates, management believes that the unpaid claims and unpaid claims adjustment expense liabilities are adequate. The estimates are continually reviewed and adjusted as experience develops or new information becomes known. Reversal of prior year IBNR is reflected as other changes on the statement of operations and changes in net assets.
Annuity obligations - Annuity obligations are recorded at the actuarial present value of future
payments. Net assets - Unrestricted net assets include funds having no restrictions as to use or purpose imposed by donors. Temporarily restricted net assets are those funds restricted by donors, to be used for a specified time period or purpose. Permanently restricted funds are to be maintained in perpetuity at the behest of the donor and the income generated by such funds is utilized for operating purposes except if otherwise indicated by the donor.
-continued-
LOEB &TBOPERLLP
6. THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATE)) FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Program fees - Program fees are inpatient revenues, outpatient fees and capitation payments
that are reported at the estimated net realizable amounts from patients, third-party payors and others for services rendered, including estimated retroactive adjustments under reimbursement agreements with third-party payors. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods as final settlements are determined. Laws and regulations governing health care programs are extremely complex and subject to interpretation. As a result, there is at least a reasonable possibility that recorded estimates will change by a material amount in the near term. Additionally, noncompliance with such laws and regulations could result in fines, penalties and exclusion from the Medicare and Medicaid programs. Functional allocation of expenses - The majority of expenses are directly identified with the program or supporting services to which they relate and are charged accordingly. Other expenses have been allocated among program and supporting services on the basis of square footage of office space occupied, time reports, and other bases determined by the management of The Guild and its subsidiaries. Leases - Leases are classified as operating or capital leases in accordance with the terms of the underlying agreements. Capital leases are recorded at the lower of the fair market value of the assets or the present value of the minimum lease payments and are amortized over the lease term or estimated useful life of the assets, whichever is shorter, unless the lease provides for transfer of title or includes a bargain purchase option, in which case the lease is amortized over the estimated useful life of the asset. Operating Lease payments are charged to rental expense. Rent expense is recorded on the straight-line basis. Deferred rent is recorded where there are material differences between the fixed payment and the rent expense. Measure of operations - The Guild includes in its definition of operations all revenues and expenses associated with its program services provided primarily to visually impaired persons. Excluded from operations are contributions, special events, donated services, legacies and bequests, investment income, gain/loss on sale/disposal of fixed assets, prior years' IBNR adjustments, change in value of annuity obligations, actuarial gain on beneficial interest in unitrust, pension and postretirement medical adjustments and net assets released from restrictions.
-continued-
II11 LOEB &TROPERLLP
VA THE JEWISH GUILD FOR THE BLIND AND SUBSUJARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2019
NOTE 2- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Contributions - Unconditional contributions, including promises to give cash and other assets, are reported at fair value at the date the contribution is received. The gifts are reported as either temporarily or permanently restricted support if they are received with donor stipulations that limit the use of the donated assets. When a donor restriction expires, that is, when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified as unrestricted net assets and reported in the statement of activities as net assets released from restrictions. Donated services - The value of donated services is estimated based upon the average value of services performed as reported by the Department of - Labor. Revenues and expenses are reflected in these financial statements, since the services provided meet the criteria for recognition under Generally Accepted Accounting Principles. Donated services include supplemental translators, therapeutic assistants and teacher assistants. Grants - Grants are recorded as revenue at the contracted rate. Revenues from government agencies are subject to audit by those agencies. No provision for. disallowance is reflected in the financial statements, since management does not anticipate any material adjustments. Summarized financial information for 2009 - The financial statements include certain prioryear summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the organizations' financial statements for the year ended December 31, 2009, from which the summarized information was derived. Certain 2009 amounts related to accounts receivable and postretirement medical adjustments have been reclassified to conform with the current year's presentation. Uncertainty in income taxes - The Guild has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Periods ending December 31, 2007 and subsequent remain subject to examination by applicable taxing authorities. Subsequent events - Subsequent events have been evaluated through May 10, 2011, which is the date the financial statements were available to be issued.
-continuedLOEB &TPDPERLLP
8. THE JEWISH GTJ]LD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 3- INVESTMENTS Level 1 Assets Investments Cash and cash equivalents $ 8.661,384 Certificates of deposit U.S. Government 176,130 obligations Equity securities Emerging markets International equity U.S. large cap U.S. small/mid cap Total equity securities Investments Limited partnerships Hedge funds .U.S. small/mid cap Inflation protection Multi strategy Total hedge funds Mutual funds U.S. equity International equity Fixed income Total mutual funds Corporate bonds Foreign bonds Total investments Assets limited as to use Money market funds Total 379,506 1,756,099 8,032,620 134.293 10,302,518 6,697,860 19,955,009 21.299,709 47,952,578
1,712,235
December 31, 2010 Level 2 Level 3
Total
69,615 - - - - - - - - - - -
- - - - - - - 19.536.879 6,634,972 8,986,052 16.071.255 31,692,279
$ 8,661,384 69.615 176,130 379,506 1,756,099 8,032,620 134.293 10,302.518 19,536,879 6,634,972 8,986,052 16,071,255 31.692,279 6,697,860 19,955,009 21,299,709 47,952,578
68,804,845 12,758.329 $_81,563,174
1,000 70,615
51,229,158
1,712,235 1,000 120,104,618 12,758,329
$_70615
$132.862.947
-continued-
It11
LOEB &TPOPERLLP
9.
THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 3- INVESTMENTS (continued)

Level 3 Gains and Losses
The table below sets forth a summary of changes in the fair value of the Level 3 assets for the year ended December 31, 2010: Limited Partnerships Beginning balance Total gains or losses (realized/unrealized) included in changes in net assets for 2010 Purchases Redemptions Custody fees Ending balance The amount of total gains (losses) for the period included in changes in net assets attributable to the change in unrealized gains (losses) relating to assets still held at the reporting date $ 18,002,673 Hedge Funds $ 32,921,572 Total
$ 50,924,245
2,611,497 4,150,000 (4,800,000) (427,291)
2,829,070 6,200,000 (9,531,847) (7261516) $.L22
5,440,567
10,350,000 (14,331,847) (1.153107) $_51,229J58
(74,376)
$_175.1,907
-continuedLOEB &TBOPERLLP
NOTE 3- INVESTMENTS (continued) Unfunded Commitments - - - - - - Redemption Frequency Quarterly Quarterly Quarterly Quarterly Quarterly Quarterly Monthly Redemption Notice Period 60 days 60-90 days 65-90 days 60 days 45 days 60 days 15 days.
Fair Value Emerging markets limited partnership (a) Inflation protection hedge funds (b) Multi-strategy hedge funds (c) Multi-strategy limited partnership (c) U.S. large cap hedged limited partnerships (d) U.S. small/mid cap equity hedge funds (e) U.S. srnaB/mid cap equity limited partnerships (e) Total $ 4,238,892 8,986,052 16,071,255 5,273,726 4,562,889 6,634,972 5,461,372
a. Emerging markets - Investments that are focused in equities of companies domiciled primarily in developing market countries. The investment in this category cannot be redeemed because the investment includes a restriction that does not allow redemption in the first year after acquisition. The lock-up expires March 2011. b. Inflation protection - Inflation protection is a broad asset category which includes investments that are designed to protect the portfolio during heightened inflationary environments, but are not entirely dependent upon inflation for a successful outcome. These strategies can include Emerging Market Currencies, Global Macro, Real Estate, Commodities and the like. c. Multi-strategy - Investments are typically focused in market neutral and arbitrage strategies. In combination, these strategies are designed to produce a consistent return stream with volatility comparable to a diversified fixed-income portfolio. Multi-strategy funds would therefore be utilized primarily in a defensive role, as a complement to the traditional fixedincome allocation. The multi-strategy limited partnership cannot be redeemed because the investment includes a restriction that does not allow redemption in the first two years after acquisition. The lock-up expires December 31, 2011. -continuedj] LOEB &TBOPERLLP
11. THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010
NOTE 3 - INVESTMENTS (continued)

d. U.S. large cap hedged - Hedged equity investments are focused on managers that have the ability to purchase companies long as well as sell short. The primary role of these investments is to complement the traditional equity investments by providing access to a growth-oriented return stream with a reduced dependence on upwardly trending equity markets and lower volatility. Large cap investing is typically focused on companies with market capitalization in excess of $5 billion. U.S. small/mid cap equity hedged - Hedged equity investments are focused on managers
e.
that have the ability to purchase companies long as well as 3e11 short. The primary role of these investments is to complement the traditional equity investments by providing access to a growth-oriented return stream with a reduced dependence on upwardly trending equity markets and lower volatility. Small/mid cap investing is typically focused on companies with market capitalization of less than $5 billion. An investment representing approximately 34% of the value of investments in this category cannot be redeemed because the investment includes a restriction that does not allow for redemption for the first six months after acquisition. The lock-up expires April 2011. NOTE 4- FIXED ASSETS Estimated Useful Lives Land Buildings and improvements Furniture and equipment Leasehold improvements Computer software Construction in progress Less accumulated depreciation and amortization 1,218,293 41,969,179 11,917,509 6,435,263 2,657,249 160.207 64,357,700 (37,622.917) $_26.7343fl
5 - 50 years
5-15 years 5 years 5- 15 years
-continued[a LOEB &TBOPERLLP
12. TIlE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 5- LOAN PAYABLE The Guild obtained a construction loan with a variable interest rate from JP Morgan Chase Bank. The interest rate is .82% above the LIBOR rate. The loan is payable in quarterly principal payments of $138,889. The effective interest rate at December 31, 2010 was 1.11%. The loan will mature in 2012. The loan is secured by the investment portfolio. Required principal payments are as follows: 555,556 2011 $ 555,552 2012 Total The Guild has lines of credit of $35,000,000 bearing interest at 1% above the LIBOR 30-day rate. The effective interest rate at December 31, 2010 was 1.26%. The lines expire in April 2011 and were renewed for an additional year. There was no outstanding balance as of December 31, 2010. Borrowing up to $25,000,000 is secured by The Guild's investment portfolio. NOTE 6 - TEMPORARILY RESTRICTED NET ASSETS Temporarily restricted net assets are available for the following purposes or period: Patient care Educational services Purchase of equipment Research Guild Scholar Fund Center for Vision Care Diabetes education Various projects For periods alter December 31 $ 8,019 443,797 95,604 46,000 4,996,225 29,808 .5,158 9,855 780,855
LZL
Net assets were released from donor restrictions by incurring expenses satisfying the restricted purposes or by occurrence of other events specified by donors. -continued-
LOEB &TBOPERLLP
NOTE 6- TEMPORARILY RESTRICTED NET ASSETS (continued) Purpose restrictions accomplished: Patient care Educational services Bressler fund projects Guild Scholar Fund Center for Vision Care Diabetes education Various projects
49,352
345,693 177,748 54,278 123,882

20,705
104,125 $ 825,28 3
JIllIel']
Time restrictions expired
NOTE 7- PERMANENTLY RESTRICTED NET ASSETS General The Guild's endowments consist of individual donor-restricted endowment funds established to support activities of the organization. As required by GAAP, net assets associated with endowment funds are classified and reported based on the existence of donor-imposed restrictions. InterpretationofRelevant Law - New York The Board of Directors of The Guild has interpreted the Uniform Management of Institutional Funds Act (UMIFA) as being the relevant sections of the New York State Not-for-Profit Corporations Law (N-PCL) requiring preservation of the fair value of a gift as of the gift date of donor-restricted endowment funds (historic dollar value), absent explicit.donor stipulations to the contrary. As a result, and in accordance with the direction of the original donor gift instrument, The Guild classifies as permanently restricted net assets the original value of gifts donated to the permanent endowment, the original value of any subsequent gifts to the permanent endowment, and accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund. Any interest, dividends, rents, royalties or other revenue generated by donorrestricted endowment funds is used by the organization in a manner consistent with the standard of prudence required by law, absent explicit donor stipulations. As of September 17, 2010, New York State adopted New York Prudent Management of Institutional Funds Act (NYPM]FA), which has eliminated the requirement of maimaining new endowment funds at their historical dollar value. In addition, it has given the option to older endowment funds to opt "in" or "out" of the new provisions. -continued-
LOEB &TPOPERLLP
14. TUE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMEER 31,2010
NOTE 7- PERMANENTLY RESTRICTED NET ASSETS (continued) Interpretation of Relevant Law - Massachusetts The State of Massachusetts adopted the Uniform Prudent Management of Institutional Funds Act (tJPMIFA) on July 2, 2009, effective June 30, 2009. The Board of Directors of GBGB has interpreted UPMIFA as requiring preservation of the fair value of a gift as of the gift date of donor-restricted endowment funds (historic dollar value), absent explicit donor stipulations to the contrary. As a result, and in accordance with the direction of the original donor gift instruments, GBGE classifies as permanently restricted net assets the original value of gifts donated to the permanent endowment, the original value of any subsequent gifts to the permanent endowment, and accumulations to the permanent endowment made in accordance with the direction of the applicable donor gift instrument at the time the accumulation is added to the fund. The remaining portion of the donor-restricted fund that is not classified as permanently restricted net assets is classified as temporarily restricted net assets until those amounts are appropriated for expenditure by the organization in a manner consistent with the standard of prudence prescribed by TJPMIFA. In accordance with UPM]FA, the organization considers the following factors in making a determination to appropriate or accumulate donorrestricted endowment funds: (1) the duration and preservation of the fund, (2) the purposes of the organization and the donor-restricted endowment fund, (3) general economic conditions, (4) the possible effect of inflation and deflation, (5) the expected total return from income and the appreciation of investments, (6) other resources of the organization, and (7) the investment policies of the organization. Return Objectives, Strategies Em ployed and Spen dinE Policy The objective of The Guild is to maintain the principal of endowment funds at the original amount designated by the donor. The investment policy is designed to achieve this objective. Interest earned in relation to the endowment funds is recorded as temporarily restricted income and released from restriction upon expenditure for the program for which the endowment fund was established. Funds with Deficiencies The Guild does not have any funds with deficiencies.
-continued] LOEB &TPOPERLLP
15.
NOTE 7- PERMANENTLY RESTRICTED NET ASSETS (continued) Endowment Net Asset composition b y Type of Fund as of December 31, 2010 Endowment net asset composition of $9,240,795 consists of permanently donor-restricted funds. Investment in perpetuity, the income from which is expendable to support activities of the organization Endowments requiring a portion of income to be added to original gift $ 9,024,282 216.513 $_9.24079 Changes in Endowment Net-Assets for the Year Ended December 31, 2010 Unrestricted Endowment net assets, beginning of year 'Investment income .Appropriation of endowment assets for expenditure Endowment net assets, end of year $ Temporarily Permanently Restricted Restricted 150,149 31,857 $ 9,240,221 574 Total $ 8,925,638 838,410
$ (464,732) $ 805,979
(341,247) -
(177,748)
(518,995
$_4.258. $_9240.795 $_9.245.053
NOTE 8- CONTINGENCIES AND RATE ADJUSTMENTS The Guild is responsible for reporting to various New York, New Jersey and Massachusetts governmental agencies, Centers for Medicare and Medicaid Services (CMS), as well as the New York State Department of Health (DOH). These agencies, as well as the New York State Office of Attorney General's Medicaid Fraud Unit (MFCU), the Internal Revenue Service, the New York State Office of the Attorney General's Charities Bureau, the Office of Inspector General (OIG) and the New York State Department of Health's Independent Office of Medicaid Inspector General (OMIG), and other agencies have the right to audit The Guild. These agencies have the right to audit fiscal, as well as programmatic compliance, i.e., clinical documentation, amongst other compliance requirements. -continued-
LEifl LOEB &TPOPERLLP
16.
NOTE 8- CONTINGENCIES AND RATE ADJUSTMENTS (continued) B. Audits by New York State Department ofHealth A liability to DOH for funds received from Medicare Part B services has been recorded for years 2003 and subsequent. C. Medicare Reimbursement H.F.C. has filed cost reports with the Centers for Medicare and Medicaid Services (CMS) in connection with the Medicare program through 2008. These reports are subject to audit and retroactive adjustments. Cost reports filed through 2008 have been settled. H.F.C. is not required to file a report for 2010 as there was no Medicare revenue. D. ADHC Medicaid Reimbursement The Adult Day Health Care Programs' reimbursement rates for H.F.C. have been converted from budget-based to cost-based effective January 2009. In April 2011, H.F.C. received revised rates based on the 2009 cost report data. The impact of these rates retroactive to 2009 has been reflected in the financial statements. E. Recruitment and Retention In accordance with the Public Health Law, NYSDOH adjusted Medicaid capitation rates to provide funding for recruitment, training and retention of home health aides and/or other personnel with direct patient care responsibility. These funds cover the period from January 1, 2010 through December 31, 2010. In the accompanying financial statements, these funds are reflected as revenue earned in 2010. The methodology employed to make this determination was predicated on the approach approved by NYSDOH for a similar program in 2002. This approach and the underlying support are subject to audit by NYSDOH. In addition, GuildNet is required to receive attestations from those licensed agencies with which it contracts certifying that these funds were paid to home health aides and other personnel with direct patient care responsibilities.
continued-
IIfl LOEB &TPOPERLLP
17. THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010
NOTE 8 - CONTINGENCIES AND RATE ADJUSTMENTS (continued) F. Medicare Advantage and Prescription Drug Program GuildNet's Medicare Advantage Special Needs Plan includes Medicare Part D ("Part D") prescription drug insurance coverage. Certain elements of the payments received during the year represented payments for the insurance risk coverage under Part D, and were recognized as premium revenue. The payments received from CMS are subject to risk corridor and federal reinsurance adjustments whereby variances which exceed certain thresholds from a target amount result in CMS making additional payments. In 2010, GuildNet estimated and recorded a liability related to these risk corridor and federal reinsurance provisions in the amount of $117,617. A low-income member cost sharing subsidy (LICS) receivable has been recorded in the amount of $45,938 for 2010. The LICS receivable is equal to the sum of plan-reported actual LICS dollars less the sum of all prospective LICS subsidy payments. On February 28, 2011, GuildNet received a draft finalized report on the examination of GuildNet's 2008 financial activity associated with Medicare Advantage (MA) and its Prescription Drug Program, that was based on this approved by CMS report, no adjustment was necessary. C. Lawsuits The Guild is a party to three lawsuits whereby former employees are alleging wrongful termination and/or discrimination. The Guild's attorneys are vigorously defending The Guild in these matters. While the outcome of these lawsuits cannot be determined at this time, management believes that any loss which may arise from these actions will be covered by insurance and, accordingly, will not have a material adverse effect on the financial position or results of operations of The Guild. NOTE 9- PENSION PLANS The Guild has two pension plans in effect, The Jewish Guild for the Blind Bargaining Unit Employees' Pension Plan and The Jewish Guild for the Blind Non-Bargaining Unit Employees' Pension Plan covering all of its eligible employees. No contributions are required from employees. The Non-Bargaining plan was frozen as of June 30, 2010.
-continued-
LOEB &TROPERLLP
18. TEE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010
NOTE 9-PENSION PLANS (continued) Aduted Funding'- Target Attainment Percentage The Adjusted Funding Target Attainment Percentage (APTAP) provides a measure of the funded status of a pension plan based on ERISA minimum funding requirements, which differs from the requirements of sponsor reporting in accordance with accounting principles generally accepted in the United States of America. The Guild obtained from its independent actuary the AFTAP calculation as of December 31, 2010, which indicated that the AFTAP funded status for the bargaining and non-bargaining plans were overfunded by approximately $3,400,000 and $8,100,000, respectively. The following table sets forth the plans' funded status under accounting principles generally accepted in the United States of America and amounts recognized in the balance sheet as of December 11, 2010: Bargaining $ (23,483,276) Projected benefit obligation 19,539,492 Plan assets at fair value Funded status $_(3.943.784) Bargaining Benefit costs Employer contributions Benefits paid Funded status adjustment Weighted average assumptions: Discount rate Expected return on plan assets Rate of compensation increase $ 2,018,830 10,725,600 793,870 (1,663,542) 6.00% 8.00% 4.00% Non-Bargaining $ (25,582,794) 29,561,016 $_3.978.222 Non-Bargaining $
1,965,944 11,755,744
975,003 4,535,789 6.00%15.50%* 8.00%/7.00%* 4.00%IN/A*
* As of June 30, 2010, assumptions changed for the non-bargaining plan due to the freezing of the plan. Item not yet recognized-as a component of net periodic pension cost: Bargaining Net loss Non-Bargaining
$_10.027.710 $___1J48.752 -continued[j] LOEB &TPDPERLLP
NOTE 9-PENSION PLANS (continued) Bargaining Level 3
Level 1 Assets Investments Cash and cash equivalents Equity securities Consumer discretionary Consumer staples Energy Financials Health care Industrials Information technology Materials Telecommunication services Utilities Total equity securities Limited partnerships Hedgq funds Multi strategy U.S. large cap U.S. small/mid cap Total hedge funds Mutual funds Fixed income International equity Inflation protection U.S. equity Total mutual funds Total bargaining investments Net accrued income and expenses Total -continued 2,131,869 2,448,246 960,462 818.731 6,359,308
$ 15.98.596
Total
$ 8.321.086 34,493 78,176 48,848 64,449 353,015 80,300 476,869 26,463 40,321
15.268
$ 8,321,086 34,493 78,176 48,848 64,449

353,015
80,300 476,869 26,463 40,321 15,268 1,218,202 1,772,615 841,502 51,468

957,127
1,218,202
1,772,615 841,502
51,468
957,127 1,850097 2,131,869 2,448,246 960,462 818,731 6.359,308 19,521,308 18,184
1,850,097
J2242Z
LOEB &TBOPERa
TEE JEWISH GUILD FOR TIlE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 9- PENSION PLANS (continued) Bargaining Changes in Fair Value of Investments Using Significant Unobservable Inputs (Level 3) Limited Hedge Funds Partnerships Total Beginning balance Total gains or losses (realized/unrealized) for 2010 Purchases Redemptions Custody fees Ending balance The amount of total gains (losses) for the period attributable to the change in unrealized gains (losses) relating to assets still held at the reporting date $ 850,971
255,573
$ 2,101,505
538,691
$ 2,952,476 794,264 1,254,767 (1,244,978) (133,817) $_1622,712
685,000 (18,929)
569,767 (1,244,978) - (114,888) 1.850.097
236.644
584.858
$j
-continued-
LOEB &TBDPERLLP
21. THY, JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 9- PENSION PLANS (continued) Non-Bargaining Level 3
Level 1 Assets Investments Cash and cash equivalents Equity securities Consumer discretionary Consumer staples Energy Financials Health care Industrials Information technology Materials Telecommunication services Utilities Total equity securities ;Limited partnerships Hedge funds Multi strategy U.S. large cap U.S. small/mid cap Total hedge funds Mutual funds Fixed income International equity Inflation protection Total mutual funds Total non-bargaining investments Net accrued income and expenses Total -continued4,667,272 3,292,747 1.071,928 9.031.947
Total
$_12,707,568
61,516
$ 12,707,568 61,516 146,991 88,928 116,011 636,906 140,815 858,754

47,355
146,991 88,928 116,011 636,906 140,815 858,754 47,355 72,842 27,892 2,198,010 3.499,280 1,347,335 83,357
681.588
72,842 27.892 2.198.010 3,499,280 1,347,335 83,357 681.588 2,112.280 4,667,272 3,292,747 1,071,928 9,031,947 $_5,6J1.560 29,549,085 11,931 $_29.56L016
2.112.280
LOEB &TRDPERLLP
22. THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECE&BER 31,2010
NOTE 9-PENSION PLANS (continued) Non-Bargaining Changes in Fair Value of Investments Using Significant Unobservable Inputs (Level 3) Limited Total Hedge Funds Partnerships
$ 2,509,673 Beginning balance Total gains or losses 430,960 (realized/unrealized) for 2010 600,000 Purchases Redemptions (41,353) Custody fees $ 3,185,911 449,496
$ 5,695,584
880,456
44,114 (1,394,326) (172.915) $_2.112.280
644,114 (1,394,326) (214,268) $_5.611.560
Ending balance *The amount of total gains (losses) for the period attributable to the change in unrealized gains (losses) relating to assets still held at the reporting date
$_3,499,280
$ 389.607
$ 5j19.354
$_898.961
Bargaining Multi-strategy hedge funds (a) Multi-strategy limited partnerships (a) U.S. large cap hedge funds (b) U.S. small/mid cap equity hedge funds (c) U.S. small/mid cap equity limited partnerships (c) Total $ 841,502 721,371 51,468 957,127 1.051,244
Non-bargaining $ 1,347,335 2,060,672 83,357 681588 1.438.608
Redemption Redemption Notice Period Frequency Semi-annually Quarterly 90 days 95 days 30 days 60 days 15 days
Quarterly Quarterly Monthly
L2J2 $=1
There are no unfunded commitments as of December 31, 2010.
-continued-
fl LOB &TPOPERLLP
23. THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FHANC1AL STATEMENTS DECEMBER 31, 2010
NOTE 9- PENSION PLANS (continued)

a. Multi-strategy hedge funds and multi-strategy limited partnerships - Investments are
typically focused in market neutral and arbitrage strategies: In combination, these strategies are designed to produce a consistent return stream with volatility comparable to a diversified fixed-income portfolio. Multi-strategy funds would therefore be utilized primarily in a defensive role, as a complement to the traditional fixed-income allocation. The limited partnerships in this category cannot be redeemed because the investment includes a restriction that does not allow redemption in the first year after acquisition. The lock-ups expire November and December 2011.
U.S. large cap hedge - Hedged equity investments are focused on managers that have the ability to purchase companies long as well as sell short. The primary role of these investments is to complement the traditional equity investments by providing access to a growth-oriented return stream with a reduced dependence on upwardly trending equity markets and lower volatility. Large cap investing is typically focused on companies with market capitalization in excess of $5 billion.
c. U.S. small/mid cap equity hedge - Hedged equity investments are focused on managers that have the ability to purchase companies long as well as sell short. The primary role of these investments is to complement the traditional equity investments by providing access to a growth-oriented return stream with a reduced dependence on upwardly trending equity markets and lower volatility. Small/mid cap investing is typically focused on companies with market capitalization of less than $5 billion. An investment representing approximately 49% of the value of the investments in the bar-gaining portion of this category cannot be redeemed because the investment includes a restriction that does not allow for redemption for the first six months after acquisition. The lock-up expires April 2011. The Guild's investment policies are designed to ensure adequate plan assets are available to provide future payments of pension benefits to eligible participants. The Guild formulates its investment portfolio at the discretion of the investment committee in conjunction with actuaries and investment advisors, taking into account long-term expectations for future returns, investment strategy, and cash demands on the plans. Amounts are compared to historical averages for reasonableness.
Cash Flows
Contribution The Guild's pension plans are on a June 30 fiscal year-end. Based on The Guild's actuarial computation, The Guild contributed $22,481,344 to the pension plans in 2010. The Guild does not anticipate making contributions in 2011. -continued-
IE11
LOEB &TPDPERLLP
24. TEE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 9-PENSION PLANS (continued)

Cash Flows ('continued)
Estimated Future Benefit Payments The following benefit payments, which reflect expected future service (bargaining plan only), are expected to be paid on an annuity basis as follows: Year Ending December 31 2011 2012 2013 2014 2015 2016-2020 $ Bargaining 1,277,434 1,020,572 1,258,745 1,351,563
1,205,758
Non-Bargaining $ 3,692,886 1,538,570 1,560,070 941,093

1,375,117
10,746,785
8,247,376
NOTE 10- POSTREflREMENT MEDICAL BENEFIT PLANS The Guild has noncontributory postretirement medical benefit plans. The Non-Bargaining Unit Plan provides a subsidy for eligible employees who were hired prior to November 1994. The Bargaining Unit Plan covers eligible employees and provides benefits in accordance with the collective bargaining agreement. The following table sets forth the two plans' combined unfunded status and amounts recognized in the balance sheet as of December 31, 2010: Benefit obligation Fair value of plan assets Funded status $ (2,893,902) $_(2.893,902)
-continuedLOEB &TPOPERLLP
25. TILE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2010
NOTE 10- POSTRETIREMENT MEDICAL BENEFIT PLANS (continued) Weighted average assumptions as of December 31, 2010: Discount rate $
5.25%
Benefit costs Employer contribution Plan participants' contributions Benefits paid
254,268 220,988 21,024 242,012
The expense computation assumes future cost inflation for the year ended December 31, 2010 as follows: Medical care Pharmaceuticals 15%
15%
The health care cost trend rate assumption has a significant effect on the amounts reported. To illustrate: increasing the assumed health care cost trend by 1 percentage point in each year would increase the accumulated postretirement benefit obligation as of December 31, 2010 by $64,198 and the aggregate of the service and interest cost components of net periodic postretirement benefit cost for the year then ended by $3,371. The Guild is expected to contribute $273,913 in 2011.
Estimated Future Benefit Payments
2011 2012 2013 2014 2015 2016-2020
273,913 262,441 253,008 237,646 233,968 1,065,130
-continued-
ll] LOEB &TBOPERLLP
26. THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STTETYIENTS DECEMBER 31, 2010
NOTE 11- STATUTORY RESERVE Under the laws of the State of New York, as per adopted amendments to NYCRR Title 10 Part 98-1.11, GuildNet, Inc. is required to provide a total statutory reserve equal to the greater of its escrow deposit or its contingent reserve. The escrow deposit calculation is 5% of total projected medical expense (excluding care management expense). The contingency reserve is calculated as 5% of total Medicaid premiums including client spendclown. The New York State Insurance Department requires the escrow deposit to be funded with cash and/or obligations of the United States (or its affiliated agencies). As of December 31, 2010, GuildNet has set aside $12,758,329 to comply with the estimated escrow deposit requirement of $11,338,950. The contingent reserve may be offset by the escrow deposit. The differential between the total reserve calculation and the escrow deposit calculation is the contingent reserve. The statutory reserve for 2010 was calculated as follows: Escrow deposit Calculated @ 5% of 2011 total projected medical expenses - $ 226,779,000
5%
$_11.338.950 Continent reserve 2010 net premium income $ 285,428,661 5% $_14.271.433 The statutory reserve is based upon the greater of the two calculations. The reserve is split as follows: Escrow deposit Contingent reserve $ 11,338,950 2,932.483 $ 14.271.433
-continued-
ll
LOEB &TRDPERLLP
NOTE 12- FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amounts reported on the balance sheet for The Guild's financial instruments approximate their fair value. NOTE 13- LEASE COM1TMENTS GuildNet rents space at three locations. The terms of the three leases are as follows: A 10-year noncancelable agreement effective July 1, 2003 for space located at Brookdale Hospital Medical Center. GuildNet paid the total renovation cost, of which $992,083 did not pertain to GuildNet's leasehold. Therefore, this amount is being recognized as prepaid rent and amortized over the lease period. A 12-year noncancelable agreement effective January 1, 2007 for the space located at the Gateway building in White Plains, New York. In addition, GuildNet allows The Guild to occupy certain spaces for which The Guild is charged a portion of the rent expense. There is no lease agreement for this arrangement. A 10-year noncancelable agreement effective December 1, 2007 for the space located at 125 Baylis Road in Melville, New York. The following are the total future minimum rental payments on those lease commitments: 2011 2012 2013 2014 2015 Thereafter Prepaid rent Net lease commitments $ 1,402,705
1,408,559 1,419,253 1,363,553
1,369,949 4.023,891 10,987,910 (64.493) $_10.923.417
Rent expense for 2010 was $1,194,558. -continued-
LOEB &TROPERu
l:I THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 13- LEASE COMMITMENTS (continued) H.F.C. rents space at four locations. The terms of the four leases are as follows: A ten-year noncancelable agreement expiring July 2013 for space located in Buffalo, N.Y. A ton-year noncancelable agreement expiring November 2016 for space located in Niagara, N.Y. A ten-year noncancelable agreement expiring September 2012 for space located in Albany, N.Y. A four-year noncancelable sublease agreement expiring September 2012 for space located in Yonkers, N.Y. In addition, H.F.C. allows The Guild to occupy certain space for which The Guild is charged a portion of the rent expense. There is no lease agreement for this arrangement. A seven-year noncancelable agreement commencing October 2012 and expiring September 2019 for space located in Yonkers, N.Y. The following are the total future minimum rental payments required under operating leases that have initial or remaining lease terms in excess of one year. 2011 690,659 $ 672,007 2012 539,073 2013 406,888 2014 415,895 2015 1.148,876 Thereafter $ 31873.398 Rent expense is recorded based on the terms of various lease agreements. Rent expense for 2010 was $698,237.
-continued-
fl LOEB &TPOPERLLP
29. THE JEWISH G'O]ID FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 14 - BENEFICIAL INTEREST IN UNITRUST In the spring of 2003, GBGB received documentation of its irrevocable interest in a certain trust that was paying life income to four individual persons. At the death of the last of these four individuals, GBGB will share equally with another agency in the assets that remain in the trust. GBGB is reflecting the current discounted value of this future receipt in its financial statements. Using the age of the only surviving income beneficiary, related actuarial life expectancy tables, the assets in the trust, and conservative investment return and discount rate assumption of 5.8%, GBGB determined the present value of its future irrevocable interest in this trust to be $472,018 in 2010. NOTE .15 - SPLIT-INTEREST AGREEMENTS The Guild has numerous split-interest agreements which include various charitable gift annuities and GBGB has a beneficial interest in a unitrust (Note 14). The interest rates used to determine the discount ranges from 5.25% to 7.75%. As of December 31, 2010, the statement of operations and changes in net assets and the balance sheet include the various split-interest agreements at fair market value as follows: Charitable Unrestricted Statement of Operations and Changes in Net Assets Contributions (net of discount) Change in value of annuity obligations Actuarial gain on beneficial interest in unitrust Balance Sheet Investments Beneficial interest in unitrust 2,359,586 472,018 28,862 (71,463) $ 47,726 Trust Restricted
Gift Annuities Temporarily
-continued[ LOEB &TPOPERLLP
30. THE JEWISH GUILD FOR THE BUN) AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 16- CONCENTRATIONS The Guild grants credit without collateral to its patients, most of whom are local residents and are insured under third-party-payor agreements. The mix of receivables and revenues from third-party payors as of and for the year ended December 31, 20 10 is as follows: Receivables Medicaid Medicare Other third-party payors 72% 3% 25% Revenues 94% 2% 4%
The Guild's cash accounts are in several financial institutions and at times they exceed the FDIC insurance limits. Management believes that credit risk related to these accounts is minimal. NOTE 17- FUNCTIONAL EXPENSES Program services Supporting services Direct costs of special events Investment expenses Rental expenses Total expenses $ 263,986,326 34,362,117 113,270
1,425,036 496,63 0
$_300.383.379
-continuedLOEB &TPDPERLLP
31. THE JEWISH GUILD FOR THE BLIND AND SUBSIDIARIES NOTES TO CONSOLIDATE)) FINANCIAL STATEMENTS DECEMBER 31, 2010
NOTE 18- PAYABLE TO ESTABLISH THE INSTITUTE FOR VISION AND AGING AND THE GUILD RESEARCH CENTER On November 28, 2007, The Guild made commitments to Fund for the Aged, Inc. totaling $6,000,000. The commitments specify that The Guild will pay $4,000,000 to establish The Guild Institute for Vision and Aging. In addition, The Guild will pay $1,000,000 to Fund for the Aged, Inc. or its affiliate to establish The Guild Research Center. The Guild will also provide funding for the Research Center in the amount of $100,000 each year for ten years commencing January 1, 2008. As of December 31, 2010, The Guild has paid $3,300,000 of these commitments. The balance payable is due as follows: One to five years Five years and greater $ 2,500,000 200.000 2,700,000 Less discount to present value (at a discount rate of 2%)
(39,857)
NOTE 19- RELATED-PARTY TRANSACTIONS GuildNet paid a particular home care provider $1,024,848 in 2010. A shareholder of this provider is related to GuildNet's Executive Vice President. NOTE 20- ACCRUE)) CLAIMS PAYABLE GuildNet engaged the services of actuarial consultants to value its Incurred But Not Reported (IBNR) liability as of December 31, 2010. GuildNet furnished a listing to the actuarial consultants of all claims paid by (uildNet by date of service through December 2010. The consultants, utilizing actuarial standards of practice and actuarial compliance guidelines as promulgated by the Actuarial Standards Board, have computed their best estimate of the ultimate cost of possible JBNR claims. The actuarially calculated IBNR liabilities as of December 31, 2010 are $28,262,805.
-continued-
[[D] LOEB &TROPERLLP
32, THE JEWISH GUILD FOR THE BUN) AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31,2010
NOTE 21- RENTAL INCOME The Guild leases space under a cancelable lease which expires in October 2015. Rental income for the year was $640,716. GBGB has entered into a noncancelable lease/sale agreement for its property in Boston whereby the lessee leases the property through June 30, 2014 and purchases it thereafter. The lessee has the right to purchase the property at any time prior to or on June 30, 2014. If the lessee does not purchase the property by that date, they are subject to a penalty of $375,000. Future rental income: 2011 2012 2013 2014 $ 88,940 96,913 99,821 50,648
$_336.322 Rental income for the year was $81,200.
[a LOEB &TBOPERa
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Jewish Guild For The Blind 2010 Taxes

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Annual Filing for Charitable Organizations

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Ic. Name of organization

15 West 65th Street

New York NY 10023

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b. EPTL filing fee ....................................................$

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The Jewish Guild For The Blind

15 West 65th Street New York, NY 10023 212-769-6200 FAX 212-769-6266

Lawrence E. Goldschmidt 15 West 65th Street New York, NY 10023

Elliot J. Hagler 15 West 65th Street New York, NY 10023

Cathleen Wirts 15 West 65th Street New York, NY 10023

Senior VP Administration & Planning

The Jewish Guild For The Blind

15 West 65th Street New York, NY 10023 212-769-6200 FAX 212-769-6266

Return of Organization Exempt From Income Tax

2,16 21 * 53,21 16 20 38,58 ! -.

9,220,499. 47,967,326. 5,250,064.

137,331,044. -. 15,724,747. 121.606,297.

IRS e-file Signature Authorization for an Exempt Organization

0MB No. 1545-1878 IM

Oeposlment or the Treasury Internal Revenue service

THE JEWISH GUILD FOR THE BLIND

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IitItI Declaration and Signature Authorization of Officer

LOEB & PROPER LLP

itIIIJ Certification and Authentication

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Form 8879-EO (2010)

THE JEWISH GUILD FOR THE BIJ . JGB

4b (Code: ___________ ) (Expenses $

Including grants of$

4o (Code; ___________ )(Expenses$

12141113 733030 JGB

Form 990 (2010)

THE JEWISH GUILD FOR THE BLIND

12a 12b 13 14a 14b 15 16 17 18 19 20a

20b Form 990(2010)

12141113 733030 JGB

3 2010.04041 THE JEWISH GUILD FOR THE BL JGB

THE JEWISH GUILD FOR THE BLIND

Schedule K. If "No', go to line 25

28a 28b 28c 29 30

38 1 X I Form 990 (2010)

12141113 733030 JGB

4 2010,04041 THE JEWISH GUILD FOR THE EL YGB3

12141113 733030 tTGB

2010.04041 THE JEWISH GUILD FOR THE EL JGB

THE JEWISH GUILD FOR THE BLIND

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2010.04041 THE JEWISH GUILD FOR THE BL JGB