rd annual report 2019 / 5779...perth hebrew ongregation inc – 123rd annual report 2019 6 the phc...

123rd Annual Report 2019 / 5779

Perth Hebrew Congregation Inc – 123rd Annual Report 2019

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PRESIDENT Mr Michael Sebbag

VICE PRESIDENT Mr Adam Levine

HON TREASURER Mr Mark Cartoon

HON SECRETARY Mrs Joanne Margo

COMMITTEE Mr Sharon Ben-Pelech Dr Michael Levitt Mrs Diana Mendelsohn Dr Danijela Kambaskovic-Schwartz

RABBI Rabbi Daniel Lieberman

TRUSTEES Mr Albert Saddik

Mr Michael Odes QC

Dr Norm Hoffman OAM

AUDITOR Mr Martin Silver

HON ARCHITECT Mr John Silbert

HON SOLICITOR Mr Daniel Morris


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Index

President’s Report Page 5

Rabbi’s Report Page 11

Ruth Landau Harp Early Learning Centre Report Page 15

Perth Hebrew School Report Page 19

Kashrut Authority of Western Australia (KAWA) Report Page 21

Events & Simchas Page 23

Board Meeting Attendance Summary Page 25

Auditor’s Independence Declaration Page 26

Independent Auditor’s Report Page 27

Board Statement Page 30

Statements of Profit or Loss & Other Comprehensive Income Page 31

Statement of Financial Position Page 32

Statement of Cash Flows Page 33

Cost Centre Summary Page 34

Financial Reports: Notes Page 35

Office Bearers Page 38

Minutes of AGM 2018 2


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President’s Report

As president of the PHC, I would like to express my sincere

thanks to the membership of our organisation for allowing me

the privilege to serve the congregation. As a board member I

could not have managed this task without the knowledge and

support of my fellow board colleagues, the PHC professional

staff led by Jianele Gabriel and our inspirational and dedicated

Rabbi Lieberman and Rabbanit Liat.

Rabbi Lieberman and Rabbanit Liat and their four beautiful children, Eli, Gavi, Tamar and

Elianna have been extremely active throughout the course of the year, organising and

carrying out numerous shul activities and community events. Their efforts on the ground

have already shown a significant impact, touching the lives of many of our congregants

and community members. We are humbled to have such a wonderful family lead our

spiritual community and provide us inspiration.

Overall, this year has included many fantastic events and initiatives, with a large focus on

how we can improve the shul experience for our members, and how we can ensure

sustainability for the future of PHC. The Board of Management were privileged to have a

visit from Rabbi Dr Belovski (Senior Rabbi of the Golders Green Shule in the United

Kingdom) during his visit to Australia. He shared his insights and experiences with us, and

with his suggestions in mind, we will be reviewing our strategic plan and goals, as well as

putting in place an action plan for the coming year. I would to thank Dr Michael Levitt and

his board subcommittee for the considerable time and effort they have spent looking into

how we can fundraise and support our long-term strategic goals.


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The PHC board, Rabbi and management team have, during the course of the year, spent a

great amount of effort focused on improving the financial operating position of the Shul,

and devised strategies to improve our current offering to our members. The result of

these activities has seen an improvement in the financial position of the Shul and allowed

us to focus on future needs of the community which we are actively working on. Many of

you will already have noticed some of these changes. Our services are a little shorter, and

a new life has been breathed into our varied and increasingly popular programme of

events. The updated bar and bat mitzvah programmes have been especially well received

and there is an undeniable lift in tempo across the congregation.

As members are aware, the Ruth Landau Harp Early Learning Centre (RLH) is an important

element of our offering to the Jewish and wider local community. The RLH's aims are to

ensure that the highest standard of care and education are provided to the children and

to provide sustainable financial support for the Shul’s various activities. I am pleased to

report that despite the difficult economic climate over the past few years, the RLH ELC is

currently performing well with strong, upward trending occupancy levels. I would like to

thank RLH Chairperson Mrs Joanne Margo, for the extensive time and effort in helping to

ensure that the Director & Nominated Supervisor of the Centre, Leonie Yates and the

team were equipped to provide inspiring and dynamic programmes for children during

the course of the year. We are looking forward to a very bright future of the Centre.

I would like to thank Dr Norm Hoffman for his ongoing leadership of the Kashrut

Authority of Western Australia (KAWA). KAWA plays a vital role in the religious

infrastructure of our whole community and the PHC is happy to facilitate this for the

benefit of all Perth Jewry.

Our shul operates each and every day, and therefore the backbone of our shul is our daily

services. Our “minyanaires”, including our wonderful emeritus Rabbis, Rabbi Coleman

and Rabbi Freilich, attend daily services come rain or shine.


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The minyanaires are truly the unsung heroes of the PHC, as they ensure that a minyan is

always there - be it for a yahrzeit, a simcha or just a regular day to provide spiritual

enrichment for the whole community. We appeal to you to consider committing to

attend a minyan at least one day a week, as we are always looking for more regulars to

join the daily roster.

An army runs on its stomach, and a shul is no exception to that rule, thus, I would like to

thank our wonderful team of volunteers who prepare our Shabbat kiddush and other

special events at the Shul. We truly appreciate their commitment, time, energy and

culinary talents.

This year has seen many engaging events held at the shul, some of which have sold out

well in advance of the functions. These include the Whisky Fundraiser for CSG and PHC

Youth; the visit by Rabbi Dr Harvey Belovski; a new and entertaining show by comedian

Ashley Blaker; the Disney Purim party, Megillah Reading in the City and Purim High Tea

Seudah; the Second night communal Pesach Seder, Pesach BBQ for Young Professionals,

Pesach kiddush; the communal Lag B’Omer party; the Law Week address by the Chief

Justice of WA, Peter Quinlan; communal Yom Yerushalayim celebrations; the wonderful

Shavuot dinner and Tikkun Leil; the fun family Shavuot lunch and cool teen Shavuot

function; as well as the Tu b’Av dinner more recently.

It is wonderful for the PHC to able to host the Kol Sasson Sephardi minyan on the shule

premises. Their presence enhances the PHC and demonstrates how we provide an

inclusive framework for prayer and social activity. My thanks and best wishes to Yoni

Levy and the Kol Sasson community.


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Under the active leadership of Rabbanit Liat, our children’s services on Shabbat and Yom

Tovim continue to be popular for children of all ages. We are fortunate to have an

energetic team of youth leaders who run the programs for different ages under the

guidance of Senior Madrich Jake Leibowitz. A big thank you to Jake and his team: Adam

Kerbel, Kayla Wainstein, Danielle Gunders-Hunt and the year 10 volunteers including

Joshua Hoenig, Noa Diamant and Hannah Lawrence for their time and effort – we are

deeply appreciative of your participation and contribution.

Currently, we are actively seeking to recruit new members, especially in the 25 - 50 age

group, and we are equally keen to welcome back some of our previous members. The

ongoing commitment of our over 685 members is absolutely essential to the ongoing

strength and vitality of our congregation. Without the broad support of the entire PHC

community, we cannot provide Rabbi and Rebbetzin Lieberman with the support they

require to continue to infuse excitement and energy into Jewish life in our community:

Brit milah, bnei-mitzvah, weddings, funerals, shiva house services, kashrut and mikvah; all

the various elements of the Jewish calendar such as our daily Tefillah, Shabbat and Yom

Tov services.

We would like to invite members to share feedback and ideas as to how we can reach out

to new members to help improve our Shul membership demographics, and in turn

strengthen the PHC community. Please encourage your family, friends and

acquaintances to take the opportunity to come and reconnect with our Shul by coming

along to some of the many events, functions and educational opportunities that we offer.

Invite them to take the opportunity to meet and connect with Rabbi and Rabbanit

Lieberman and to rediscover and reconnect with their faith and community. Let us come

together to strengthen the PHC and Perth Jewry as a community.


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I would like to express my immense gratitude to Emeritus Rabbi Freilich and Rabbanit

Aviva who have, notwithstanding their retirement, continued to give their unwavering

support to the PHC throughout the course of the year, we are very grateful for their time

and the effort they have put in to supporting the PHC, including when Rabbi Lieberman

was away as well as with other important Jewish communal actives.

In conclusion, I would like to thank shul executive and our Vice-President Adam Levine,

whose hard work and dedication has been pivotal to the success of our operations; our

tireless Treasurer, Mark Cartoon; and our amazing RLH Chairperson and Secretary Joanne

Margo. They have all spent considerable time supporting the PHC in many roles and

wear many different hats in order to support our Shul. I am truly thankful for the support

shown to me by Adam, Mark, Joanne and their families, especially considering the

strenuous demands of their careers.

I would like to thank the entire Shul board, Diana Mendelsohn, Sharon Ben-Pelech and Dr

Michael Levitt whose wisdom, experience, and advice has continuously supported me in

this role. Finally, I would like to express my deepest appreciation to my dear wife Natalie

and our children David, Joshua and Adam whose love, loyalty and encouragement have

made my presidency possible and who have enabled me to serve and support the PHC

membership.

I would like to wish you and your families shana tova u'metukah

Michael Sebbag

President


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Rabbi’s Report

Rosh Hashanah, as all new beginnings, comes with an

opportunity for reflection over what has occurred in the

past year and what lessons we can learn from these

experiences.

It is always important to recognise and appreciate those who contribute to our situation

and experience and I would like to begin by giving thanks to the Almighty for my good

health, my faculties and for providing me with the opportunities to make a difference in

the world.

I would also not be able to achieve anything without the help and support of my

Rebbetzin, Liat, who has all of the best ideas, creates the best programmes and reminds

me that I can achieve anything that I set my mind to.

My gratitude goes out to the President of our wonderful congregation, Michael Sebbag

without whose support and council, I would not be able to do my job at all. Michael is

always there at the end of a phone whenever I need his help and I wish him and his

family good health and happiness for the coming year. All of the executive and board

members have also shown me great kindness and support and I am in awe of their

generous dedication in working to ensure that our community has a bright and vibrant

future.

I would also like to pay tribute to Rabbi Freilich and Rabbi Coleman who have continued

in their support for me and the future of our community.


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Their advice, experience and assistance are invaluable, and I ask Hashem to bless them

with further strength and good health for many years to come.

As always, the staff of the Shule have made everything that we do work like clockwork

and their hard work makes everyone’s life much easier. I have had to tell other

organisations even up to state government level that Nikki, Jianele and Dianne are not to

be considered for poaching as if one of them were to leave then the entire Shule

operation would grind to a halt. Their help and good spirits have made some very difficult

situations much easier and I am forever grateful.

Of vital importance are those who attend the daily minyanim and by doing so, keep the

Shule running from a religious perspective. A Shule is built upon the foundations of those

who attend services and although at times minyanim are not well-attended, there has

been a good response to our minyan appeal and hopefully we are back on track. Further

appreciation goes to those who take the time and make the effort to create, set out and

facilitate our wonderful kiddushim every Shabbat. Judaism is most definitely a food-

obsessed religion and your tireless efforts ensure that none of us go hungry after the

Shabbat services. And finally, thanks go to all of the members of the Shule. All of the

people I have encountered have been kind, helpful and generous of spirit while

supporting me on the many new and differing initiatives that are running here. Your

patience and kindness have been a great help, and I pray that Hashem will bless you all

with a happy, healthy and successful new year.

In the past year, which has flown by, I have been heartened by the increase in the

interaction levels that we have had on a religious, educational and cultural level. There

were fantastic attendances at all of the Chagim programmes from Chanukah to Seder

night end everything in between. Even Tisha b’Av had over 40 people attending the

education programme.


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Shiurim are becoming more popular especially the ladies’ shiur on a Thursday and the

sense of the community interacting with their traditional and spiritual roots is certainly

growing. We are also advancing the concept of “one community” through joint

programmes run with other Shules and institutions.

The Shabbat Project is one example that over 500 people were involved in and which will

serve to grow and enhance the Jewish experience for all members of our congregation

and the wider Jewish community.

My work on re-establishing the Perth Beth Din with international recognition is

progressing steadily, and I hope that by cementing these strong foundations of our

community we are able to strengthen and grow, as we seek to make ourselves future

proof. In this vein, we are further attempting to encourage engagement with young

families, young professionals and children in order to secure the future of our great Shule

and it is in this area in which significant innovations must be implemented. We are

constantly reviewing social, educational and religious programmes in order to provide

members with the greatest possible experience and to ensure that becoming a member

of PHC is attractive and valuable or beneficial to all. We experimented with moving the

Ladies’ seating section to downstairs with varied success but the concept itself is a

valuable one as is the consideration behind some of the proposed changes.

We simply cannot go on doing the same things while expecting an explosion of new

invigorated member families. The future of the Shule and the community at large

depends on our modernisation and attraction of new members and steps must be taken

to realise this important goal. While this is true, we recognise the traditions of the Shule

and community and undertake to be attentive and sensitive to suggestions and criticism

that we receive regarding modifications to services and infrastructure.


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Finally, I would like to emphasise that we are a Shule with a proud tradition of welcoming

other Jews in, whoever they are and whatever their view, and we will continue to work

towards a community where every voice is heard and one in which the constituent

members are engaged, happy and productive.

I once again thank you all for everything you have done for myself and my family.

I wish you all good health, happiness and success for the coming year.

שנה טובה

Rabbi Daniel Lieberman


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Ruth Landau Harp Early Learning Centre

Ruth Landau Harp Early Learning was established in 1999 by the Perth

Hebrew Congregation Inc.

We are a proud to be the only Jewish Early Learning Centre in Perth, where Torah values

and Jewish religious, social and cultural practices underpin everything that we do.

Our goal is to teach children to be kind and respectful to themselves, to others, to their

belongings and their environment. We believe that with these skills, children will learn to

be active participants in the community and ultimately be good people who succeed in

life.

Our ethos is a journey to continually succeed.

Our mission is to provide an engaging, fun and emergent curriculum, underpinned by

Jewish values and the child’s sense of agency. Our passion for, and commitment to, the

Jewish culture and community is integral to who we are and what we do.

We are proud:

• To provide and facilitate modern Jewish education in an holistic manner

that aligns exceeding elements of the latest National Quality Standards

and the Early Years Learning Framework.

• To exceed the qualification requirements and ensure that our Early

Learning Centre only recruits experienced educators.

• That our staffing exceeds the adult to child ratio for our youngest children

and that we have a committed team of professional and dedicated

educators, with low staff turnover.

• We educate the children about the Jewish culture and regularly converse

to the children in the Hebrew language. We have a specialised Hebrew

teacher that works across the service educating the children about the

Jewish calendar, culture and the Hebrew language.


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• To be the only Jewish Early Learning Centre in Western Australia and are

unique in our approach to education and care.

• That after 18 years we remain true to our not-for-profit and community-

based profiles.

• Of our commitment to, our partnership with and participation in the Perth

Jewish community.

Early Leaning Centre

We were awarded a grant from Lottery West to renovate our gardens in April 2018 and in June

2018, the works were completed. Please see image below of our new Kindy garden.

In 2019, we have been committed to add more nature to our gardens, creating a natural shade

canopy for our children. We have developed a holistic approach to nature pedagogy and are

committed in educating our children and the wider community the importance of nature and gain

a respect for living things.

We continually exceed the standard and provide smaller adult to child ratios for our babies,

exceptionally trained and experienced educators and are true to our word of providing an

emergent and holistically planned curriculum underpinned by Jewish values.


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In line with our commitment to continual improvement, we have increased our reach to a global

audience through our social media pages. We regularly share best practice, experiences,

interactions and nature pedagogy to others to guide and shape practice. Our posts are often

shared and liked by people and groups across the world. Recently, we were asked to share photos

at a conference to demonstrate best practice through nature pedagogy.

Our Centre app, which was introduced in 2018 records all aspects of the child’s day, enabling

parents and carers to see a snapshot of how their child’s day is going and has proved to be a great

communication tool with our families. The online enrolment platform through My Family Lounge

has made enrolments more streamlined. The platform allows parents and carers to join our

waitlist, apply for days and manage enrolments through a live and interactive online enrolment

form.

Our focus of ensuring that the best interests of all children are catered for holistically, is

fundamental to everything that we do. At Ruth Landau Harp, we place great emphasis on

inclusion. Enhancing outcomes for children defines our inclusion goal. We have four key pillars

that form our strategy for addressing our long-term inclusion goal. The pillars include a targeted

approach, advocacy, developing awareness and building partnerships to support our goal. Active

working relationships with Child Australia and Communicare assist us to achieve these outcomes.

Professional Development

The Early Learning Centre continues to be committed to ongoing professional development and

growth with a focus on play based and open-ended learning. Our educators regularly attend

professional development courses and conferences in WA and interstate. Each year, we provide

4 professional development opportunities, delivered through Child Australia. The professional

development is focussed on areas of development in line with our Quality Improvement Plan. We

believe it is important to ensure our educators have the tools, knowledge and resources to

provide the very best education, love and care to our children.

Our educators are supported in their professional development by having access to ChildHR. This

platform provides educators with the information and tools to undertake their roles and ensures

they are aware of their duties and ultimately of our values.


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Security

Our Early Learning Centre is unique in the fact that we have state of the art security, actively

monitored by CSG. Child safety is our priority and ensures peace of mind for parents and carers.

Our continual commitment to quality education, care and child safety underpins our commitment

to ensure that each child is safe, cared for and loved by our experienced and loyal educators.

General Functions

We are fortunate to celebrate many milestones, functions and festivals at Ruth Landau Harp. Our

weekly Shabbat parties continue to be very popular, offering parents and grandparents the

opportunity to join in. Recently, we have developed our Shabbat program to be more age

appropriate and since 2019, we now have a Shabbat Celebration for children under 3 and over 3

separately. Chaggim (Jewish festivals) provide beautiful opportunities for cross-curricular

learning and festivity as a whole group. We regularly hold events to ensure parents are an

integral part of their child’s learning and development, including Mother’s Day and Father’s Day

events, family friendly incursions, Jewish holiday events and our end of year function. Each year,

we hold a and end of year party, to say farewell to our children starting school and to celebrate

the end of the year.

We value our loyal team of educators and are appreciative to each person for their commitment

and dedication in providing high quality education and exceptional care.

We thank our dedicated staff and management, the PHC Board of Management and staff and of

course the parents and children of Ruth Landau Harp Early Learning for their continual support

and partnership in realising our vision in early learning. We look forward to another year in our

journey to continually exceed.

Wishing all our families, the congregation and klal Yisrael, a sweet and happy New Year.

Shana Tova!

Leonie Yates

Director


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Perth Hebrew School

It is with pleasure that I report on the Perth Hebrew School.

The Perth Hebrew School (PHS) continues in its important role

to provide Jewish learning for Jewish children who do not

attend Carmel School.

The seven students from 5 – 10 years old attend weekly classes in a warm, engaging and

inclusive atmosphere. The program is tailored to the needs of the students and is

relevant and meaningful. At the PHS the students learn Hebrew reading and writing,

some basic Hebrew language and conversation, they learn about the Jewish festivals,

blessings over the various foods, some Jewish history Jewish life, Israel and selected

sections of the Haggadah and Siddur. These students are to be commended for their

commitment, application and progress in the Jewish learning. I wish them all continued

success.


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Much time and effort go into the running of the school which includes curriculum

development, communication with parents and administrative matters.

I thank the efficient PHC admin staff – Jianele Gabriel, Dianne Jawno and Nikki Ross for

their assistance at all times.

I thank Adam Levine, the PHS Board and Rabbi Lieberman for their ongoing support.

May the Perth Hebrew School go “michayil lechayil” – from strength to strength.

With best wishes for a happy and healthy 5780 – L’Shana Tova!

Rena Hesselson Assistant Principal


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Kashrut Authority of Western Australia (KAWA) Report

KAWA continues to provide comprehensive kashrut services for the Perth Jewish

community. These services include licensing and supervision for local caterers and food

producers, as well as home kashering and advice concerning locally available kosher food

products. As a matter of policy, the charges for these services are kept as low as possible.

A summary of the services provided this year is given below:

1. Licenses

There are currently 35 Licensees supervised by KAWA. The breakdown for

supervision is as follows:

1.1 Daily or Continual Supervision: Aviv Catering, Yofis, The Kosher Providore,

Maurice Zeffert Home, Cafe 61 Dairy/Cafe 61 Meat, Veggie Mama and

The Prickly Pear

1.2 Quarterly: There are 17

1.3 Annual: There are 5

1.4 Periodic or Seasonal: Becketts Flat, Fini Olive Oil, Sumich Carrot Juice

Raymonds Nougat, Frasers and Heyder & Shears

2. General

2.1 There were 47 homes that were kashered last year.

2.2 There were in excess of 3,750 queries during the last year (including email,

SMS, Whatsapp, and phone calls).

2.3 There were 25 major and 20 minor functions during the last year.


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2.4 Other tasks completed included:

• Toivelling

• Kashering Bnei & Habo camps and Carmel School camps

• Kashering for NCJWA, WIZO and communal kashering of pots & pans for

Pesach

• Kashering at Shalom House

• Supervision of fish processing at fish shops at Pesach & Rosh Hashana

• Working with the hospitals regarding patient meals

• Investigation of new products

The affairs of KAWA are handled by two committees: the Rabbinic Committee chaired by

Rabbi Lieberman and the Management Committee chaired by Dr Norm Hoffman. Of

particular significance is the fact that no committee member receives any remuneration

from KAWA.

Once again special recognition must be given to the work of Mr Lenny Zeilinger. As the

co-ordinator of shomrim, Lenny is responsible for ensuring that kosher supervision is

provided whenever needed. He continues to be active in working with local food

producers to increase the number of kosher products available to Perth consumers.

Rabbi Daniel Lieberman Dr N Hoffman OAM

Chairman Chairman KAWA Rabbinic Committee KAWA Administrative Committee


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Events and Simchas 2018 / 2019

Honours

• Mazel Tov to Mrs Vivienne Bensky on receiving a medal of the Order of

Australia (OAM) in the Queen’s Birthday 2019 Honours, for service to the

Jewish community of Perth.

• Mazel tov to Ms Joan Hillman OAM on receiving a medal of the Order of

Australia (OAM) in the Australia Day Honours for service to sports in

Western Australia.

• Mazel tov to Mr Harry Hoffman AM for recognition as an Officer in the

General Division of the Order of Australia in the Queen’s Birthday 2019

Honours awards, for significant service to the community through charitable

organisations.

• Mazel tov to Mr Colin Rockman on receiving a medal of the Order of

Australia (OAM) in the Australia Day Honours for service to sport in Western

Australia.


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Weddings

The following wedding of a member family of this Congregation were celebrated during

the year and we wish the couple much happiness in their new lives together:

• Dean Wainstein to Shelley Barr-Waanders in Melbourne

Bar Mitzvot

The following boys celebrated their Bar Mitzvah during the year and we wish them every

success in the future:

• David Golding • Eli Leib

• Oliver Stein • David Levy

• Michael Yamen • Jaxon Saunders

• Joshua Braunstein • Jona Wu

• Max Lemer • Noah Freeman

• Jacob Glass

Bat Mitzvot

The following girls and their families celebrated their Bat Mitzvah during the year and we

wish them every success in the future:

• Rachel Twyman • Maya Kerbel

• Chantelle Kinsville • Ava Ehrenfeld

• Jessica Matrai • Annabel Moen

• Sophie Rosenthal • Erin Havas

• Mia Voros • Gabriella Queit

• Charlotte Walters • Emily Pachter


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Board Meeting Attendance Summary

The Board attendance list covers the period from the first meeting after Rosh Hashanah

(2018) up to and including August 2019. There were ten regular board meetings in this period.

President Michael Sebbag 9

Vice-President Adam Levine 10

Hon Treasurer Mark Cartoon 10

Hon Secretary Joanne Margo 8

Board Member Sharon Ben-Pelech 5

Board Member Dr Danijela Kambaskovic-Schwartz

Resigned April 2019

Board Member Dr Michael Levitt 7

Board Member Diana Mendelsohn 7


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Financial Reports

Auditor’s Independence Declaration for the year ended 31 May 2019

Auditor’s Independence declaration to the Board of Management of the Perth Hebrew

Congregation Inc

In relation to our audit of the financial report of the PERTH HEBREW CONGREGATION

INCORPORATED for the year ended 31 May 2019, to the best of my knowledge and belief, there

have been no contraventions of the auditor independence requirements of the Australian

professional accounting bodies.

Signature:

MARTIN A SILVER

Chartered Accountant

Registered Company Auditor Number 14159

P O Box 572 MOUNT LAWLEY WA 6929

Date: 28 August 2019


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Independent Auditor’s Report to the Members of the Perth Hebrew

Congregation Inc for the year ended 31 May 2019

To the Members of the Perth Hebrew Congregation Inc

We have audited the financial report of PERTH HEBREW CONGREGATION INCORPORATED (“the

Association”) being a special purpose financial report which comprises the Statement of Financial

Position at 31 May 2019, Profit & Loss Statement and Other Comprehensive Income for the year

ended 31 May 2019, Statement of Cash Flows for the year ended 31 May 2019, Notes to the

Financial Statements and Board of Management’s declaration.

Board of Management’s Responsibility for the Financial Report

The Board of Management of the Association is responsible for the fair presentation of the financial

report and has determined that the accounting policies described in Note 1 to the financial

statements, which form part of the financial report are appropriate to meet the needs of the

members of the Association. The Board of Management’s responsibility also includes establishing

and maintaining internal control relevant to the preparation and fair presentation of the financial

report that is free from material misstatement, whether due to fraud or error, selecting and

applying appropriate accounting policies and making accounting estimates that are reasonable in

the circumstances.

Auditor’s Responsibility

Our responsibility is to express an opinion on the financial report based on our audit. No opinion

is expressed as to whether the accounting policies used, as described in Note 1, are appropriate to

meet the needs of the members and the Board of Management of the Association. We conducted

our audit in accordance with Australian Auditing Standards and the Associations Incorporation Act

2015. These Auditing Standards require that we comply with relevant ethical requirements relating

to audit engagements and plan and perform the audit to obtain reasonable assurance whether the

financial report is free from material misstatement.


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An audit involves performing procedures to obtain audit evidence about the amounts and

disclosures in the financial report. The procedures selected depend on the auditor’s judgement,

including the assessment of the risks of material misstatement of the financial report, whether

due to fraud or error. In making those risk assessments, the auditor considers internal control

relevant to the Association’s preparation and fair presentation of the financial report in order to

design audit procedures that are appropriate in the circumstances, but not for the purpose of

expressing an opinion on the effectiveness of the Association’s internal control. An audit also

includes evaluating the appropriateness of accounting policies used and the reasonableness of

accounting estimates made by the Board of Management, as well as evaluating the overall

presentation of the financial report. The financial report has been prepared for distribution to

members of the Association for the purpose of fulfilling the Board of Management’s financial

reporting obligations under the Act and the Association’s Constitution. We disclaim any

assumption of responsibility for any reliance on this report or on the financial report to which it

relates to any person other than the members of the Association or for any purpose other than

that for which it was prepared. We believe that the audit evidence we have obtained is sufficient

and appropriate to provide a basis for our opinion.

Independence

In conducting our audit, we have complied with the independence requirements under section

307C of the Corporations Act 2001.

Qualification

The Board of Management has determined that it is not practicable to establish controls over

monies received from sources of voluntary revenue prior to entry into the financial records.

Accordingly, as evidence available regarding revenue from these sources is limited, our audit

procedures with respect to monies received from the sources of voluntary revenue had to be

restricted to the amounts recorded in the financial records. We are therefore unable to express

an opinion whether the sources of voluntary revenue obtained are complete.


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Basis of Accounting

Without modifying our opinion, we draw attention to Note 1 to the Financial Report, which

describes the basis of accounting. The financial report has been prepared for the purpose of

fulfilling the financial reporting responsibilities of the Board of Management under the

constitution of the Association and division 60 of the Australian Charities and Not for Profits

Commission Act 2012. As a result, the financial report may not be suitable for another purpose.

Signature:

MARTIN A SILVER CA

Registered Company Auditor no: 14159

P O Box 572 MOUNT LAWLEY WA 6929

Date: 28 August 2019


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Board Statement

PERTH HEBREW CONGREGATION INCORPORATED

NOTES TO AND FORMING PART OF

THE ACCOUNTS FOR THE YEAR ENDED 31 MAY 2019

STATEMENT BY MEMBERS OF THE BOARD OF MANAGEMENT

In the opinion of the Board of Management the accompanying Financial Statement as set out on

the following pages:

Present fairly the financial position of the Perth Hebrew Congregation Incorporated as at 31 May

2019 and the results of the congregation for the year ended on that date.

Have been prepared and presented in accordance with the applicable Australian Accounting

Records.

President

Michael Sebbag

Treasurer

Mark Cartoon

Dated: 27 August 2019


31

Statement of Profit or Loss and other Comprehensive Income

For the 12 months ended 31 May 2019

May-19 May-18

Income

Ten Paths to God 2,062 0

Administration Fees 19,200 19,200

Bookshop Income 12,404 15,916

Childcare 1,547,161 1,252,108

Donations/Offerings received 64,636 70,068

Dues 683,423 721,442

Interest Received 347 1,997

KAWA 77,611 82,121

P Seeligson Trust Grant 20,000 20,000

Rent Received 147,566 146,775

School Care 0 16,998

Sundry Income 1,484 86,394

Total Income 2,575,894 2,433,019

Less Operating Expenses

Accounting 8,973 6,387

Advertising and Publicity 20,089 22,756

Archiving Expense -1,915 0

Bad Debts 23,923 25,694

Bank Charges 2,938 4,058

Complimentary Membership 0 7,191

Computer Expenses 6,413 8,284

Depreciation 47,458 46,264

Electricity and Gas 28,499 29,035

Foreign Currency Gains and Losses 669 3,158

General Expenses 103,380 100,827

Grants and Donations 531 1,494

Insurance 140,648 111,161

Interest Expense 0 3

Maintenance 76,104 39,596

Motor Vehicle Expenses 17,369 15,192

Printing and Stationery 48,861 41,451

Religious and Festival Requisites 118,181 138,206

Rent 121,862 106,461

Salaries and Secretarial 1,690,812 1,715,981

Security 43,979 42,285

Superannuation 129,710 124,363

Telecommunications 17,296 22,513

Total Operating Expenses 2,645,780 2,612,360

Net Profit (69,886) (179,341)


32

Statement of Financial Position For the 12 months ended 31 May 2019

Notes May-19 May-18

Assets

Bank

Cash on hand and deposit accounts 2 73,477 37,543

Total Bank 73,477 37,543

Current Assets

Accounts receivable and other 3 125,464 168,679

Bookshop stock 31,422 37,343

Total Current Assets 156,886 206,022

Fixed Assets

Boundary fence 4 372,398 380,074

Computer equipment 5 8,094 7,888

Fittings and equipment 6 507,386 543,625

Kosher Food centre 7 203,473 203,473

Land and buildings 8 514,622 521,432

Motor vehicles 9 9,908 29,081

Total Fixed Assets 1,615,881 1,685,573

Total Assets 1,846,244 1,929,138

Liabilities

Accounts payable 153,610 174,557

Accruals 36,050 42,111

Provision for leave pay 62,000 38,500

Total Current Liabilities 251,660 255,168

Non-Current Liabilities

Provision for long service 11,000 20,500

Provision for service and maintenance 132,059 132,059

Total Non-Current Liabilities 143,059 152,559

Total Liabilities 394,719 407,727

Net Assets 1,451,525 1,521,411

Equity

Current Year Earnings (69,886) (179,341)

Retained Earnings 1,521,411 1,700,752

Total Equity 1,451,525 1,521,411


33

Statement of Cash Flows


Notes May-19 May-18

Cash Flows from operating activities

Receipts from operations 2,557,131 2,443,779

Payments to suppliers and employees (2,543,779) (2,579,735)

Net cash generated by/ (used in) operating activities 11 13,352 (135,956)

Cash flows from investing activities

Acquisition of property, plant and equipment 22,235 (38,127)

Proceeds from the sale of property, plant and equipment - -

Interest received 347 1,997

Net cash generated by/(used in) investing activities 22,582 (36,130)

Net increase/(decrease) in cash and cash equivalents 35,934 (172,086)

Cash and Cash equivalents at the beginning of the

financial year 37,543 209,629

Cash and Cash equivalents at the end of the financial

year 73,477 37,543


34

Cost Centre Summary


2019 2018

Bookshop Turnover 54,623 65,416 Cost of Sales 42,219 48,847 Gross Profit 12,404 16,569 Expenses 12,729 30,744 Net Profit (325) (14,175)

Ruth Landau Harp Turnover 1,560,146 1,256,507 Expenses 1,506,544 1,283,416 Net Profit 53,602 (26,909)

KAWA Turnover 77,612 82,191 Expenses 82,868 90,856 Net Profit (5,256) (8,665)

PHC Turnover 1,037,216 1,196,067 Expenses 1,155,123 1,325,660 Net Profit (117,907) (129,593)

Total SHULE Turnover 2,687,379 2,600,182 Expenses 2,757,265 2,779,524 Net Profit (69,886) (179,341)


35

Notes to the Financial Statements

1 Statement of Accounting Policies

The financial report is a special purpose financial report prepared to satisfy the financial reporting requirements of the Associations Incorporation Act (WA) 1987 and Division 60 of the Australian Charities and Not-for-profits Commission Act 2012 as well as for distribution to members

in accordance with the constitution.

As a non-reporting entity, the financial statements are prepared in accordance with the recognition and measurement requirements of the Accounting Standards and in accordance with the disclosure

requirements of those accounting standards that apply to non-reporting entities.

Significant accounting judgements, estimates and assumptions

The preparation of financial statements requires management to make judgements, estimates and assumptions that affect the application of polices and reported amounts of assets, liabilities, income

and expenses. The estimates and associated assumptions are based on historical experience and other factors that are believed to be reasonable under the circumstances, the result of which form the basis of making the judgements.

a) Income Tax

The association is exempt from income tax under the provisions of section 50-5 of the income Tax Assessment Act 1997.

b) Employee Benefits

Provision is made for the associations liability for employee benefits arising from services rendered by employees to the end of the reporting period. Employee benefits have been measured at the amounts

expected to be paid when the liability is settled. c) Provisions

Provisions are recognised when the association has a legal and constructive obligation, as a result of past events, for which it is probable that an outflow of economic benefits will result and that outflow can be reliably measured. Provisions are measured at the best estimate of the amounts required to settle the obligation at the end of the reporting period.

d) Cash and Cash equivalents

Cash and cash equivalents includes cash on hand, deposits held at call with banks, and other short term highly liquid investments with original maturities of three months or less.

e) Revenue and other income

Grant revenue is recognised in the income statement when the entity obtains control of the grant and it is probable that the economic benefits gained from the grant will flow to the entity and the amount of the grant can be measured reliably.

If conditions are attached to the grant which must be satisfied before it is eligible to receive the contribution, the recognition of the grant as revenue will be deferred until those conditions are satisfied.

When grant revenue is received whereby the entity incurs an obligation to deliver economic value directly back to the contributor, this is considered a reciprocal transaction and the grant revenue is

recognised in the statement of financial position as a liability until the service has been delivered to the contributor, otherwise the grant is recognised as income on receipt.

Interest revenue is recognised as it accrues. Revenue from the rendering of a service is recognised upon the delivery of the service to the customers. All revenue is stated net of the amount of goods and services tax (GST)

f) Goods and Services Tax (GST) Revenue, expenses and assets are recognised net of the amount of GST, except where the amount

of GST incurred is not recoverable from the Australian Taxation Office g) Comparative figures

When required by Accounting Standards, comparative figures have been adjusted to conform to changes in presentation of the current year.

Fixed assets are depreciated at rates to write off the costs of assets over their estimated useful lives. Principle depreciation rates are synagogue and manse furniture and fittings 20‐30% reducing balance; Motor vehicles 22.5% reducing balance; Shed 20% reducing balance.

i) Stock valuation. Stocks are valued at the lower of cost and net realizable value.


36

2 Cash on hand and deposit accounts 2019 2018

Deposit Accounts 73,477 37,543 73,477 37,543

3 Accounts Receivable Accounts receivable 125,464 168,679 125,464 168,679

4 Boundary Fence Cost 416,992 416,992 Accumulated Depreciation (44,594) (36,918) Written down value at 31 May 2019 372,398 380,074

5 Computer Equipment Cost 12,127 8,930 Accumulated Depreciation (4,033) (1,042) Written down value at 31 May 2019 8,094 7,888

6 Synagogue and Manse Fittings and Equipment Cost 1,035,334 1,065,664 Accumulated Depreciation (527,948) (522,039) Written down value at 31 May 2019 507,386 543,625

7 Kosher Food Centre Investment Cost 226,247 226,247 Accumulated Depreciation (22,774) (22,774) Written down value at 31 May 2019 203,473 203,473

8 Land and Buildings Costs: Synagogue 376,662 481,660 Manse Freedman Road - -

Depreciation Addback 104,998 65,439 Accumulated Depreciation (32,963) (25,667) Written down value at 31 May 2019 448,697 521,432

9 Motor Vehicles Cost 15,783 51,896 Accumulated Depreciation (5,875) (22,815) Written down value at 31 May 2019 9,908 29,081


37

2019

2018

10

Bequests

A contingent asset exists in relation to monies bequeathed to PHC. Bequeathed monies are recognised in the year in which the funds are transferred to PHC. No bequeathed monies have transferred to PHC in 2019 (2018: Nil)

- -

11 Reconciliation to cash flows from operations Net surplus/(loss) for the period (69,886) (179,341)

Non-operating cash flows in net profit Interest received (347) (1,997)

depreciation and amortisation 47,458 46,264 Change in assets and liabilities - -

(increase)/decrease in receivables 43,215 2,197 (increase)/decrease in bookshop stock 5,921 10,560 increase/(decrease) in payables (20,947) 23,168 increase/(decrease) in accruals (6,062) (22,307) increase/(decrease) in provisions 14,000 (14,500)

Net cash provided by operating activities 13,352 (135,956)


38

Office Bearers

YEAR PRESIDENT VICE-PRESIDENT TREASURER SECRETARY

2018-2019 Mr M M Sebbag Mr A Levine Mr M Cartoon Mrs J Margo

2017-2018 Mr M M Sebbag Mr A Levine Mr M Cartoon

2016-2017 Mr Julian Sher Mr M M Sebbag Mr D Twyman Mr M Cartoon

2015-2016 Mr Julian Sher Mr M M Sebbag Mr D Twyman Mr G Louis

2014-2015 Mr Julian Sher Mr M M Sebbag Mr R Louis Mr G Louis

2013-2014 Mr Julian Sher Mr M M Sebbag Mr R Louis Mr M Moen

2012-2013 Mr M Odes QC Mr M M Sebbag Mr R Louis Mr M Moen

2011-2012 Mr D Mossenson Mr M M Sebbag Mr D Schildkraut Mr P Smetana

2010-2011 Mr D Mossenson Mr M M Sebbag Mr D Schildkraut Mr P Smetana

2009-2010 Mr D Mossenson Prof S S Gubbay AM Mr D Schildkraut Mr P Smetana

2008-2009 Mr D Mossenson Prof S S Gubbay AM Mr D Schildkraut Mr P Smetana

2007-2008 Prof S S Gubbay

AM Mr D Mossenson Mr M Freeman Mr P Smetana

2006-2007 Mr K Blitz Mr D Mossenson Mr M Freeman Mr P Smetana

2005-2006 Mr K Blitz Mr D S Crewe Mr W F Jones Mr P Smetana

2004-2005 Mr K Blitz Mr D S Crewe Mr B Factor Mr P Smetana

2003-2004 Mr K Blitz Mr D S Crewe Mr M Freeman Mr E Edelman

2002-2003 Mr M Odes QC Mr S Lieblich Mr K Blitz Mr A Melzack

2001-2002 Mr M Odes QC Mr S Lieblich Dr S Same Mr M Salkin



1998-1999 Dr N Hoffman Mr M Odes QC Dr S Same Mr M Salkin

1997-1998

Dr B Walters Prof M N-I Walters Mr J Rosenthal Mr S Walters

Prof M N-I Walters Dr N Hoffman Mr J Rosenthal Mr M Salkin

Dr N Hoffman Mr M Odes QC Dr S Same Mr M Salkin

1996-1997 Dr B Walters Mr A H Leibowitz Mr D Rhine Mr P Golding

1995-1996 Dr B Walters Mr A H Leibowitz Mr D Rhine Mr P Golding


39


1994-1995 Mr A Saddik Prof M N-I Walters Mr W Atlas

Mr A H Leibowitz Mr S Walters

1993-1994 Mr A Saddik Prof M N-I Walters Mr J Atlas Mr P Golding



1990-1991 Mr M B Nathanson Mr P Golding Mr C Guenzl Mr M Machlin

1989-1990 Mr M B Nathanson Dr S S Gubbay Mr C Guenzl Mr P Golding

1988-1989 Mr A Saddik Prof M N-I Walters Dr J Rosenthal Dr K B Shilkin

1987-1988 Mr A Saddik Prof M N-I Walters Dr J Rosenthal Dr K B Shilkin

1986-1987 Mr S M Rosenthal

Prof M N-I Walters

Mr M Lurie

Dr J Rosenthal

Mr M Machlin

Dr J B Shilkin

1985-1986 Mr G R Solomon Mr A Saddik Mr D J Berinson

Mr M Lurie

1985 Mr M Machlin

Mr J Atlas

1984-1985 Mr R E Cohen Mr G R Solomon Mr D J Berinson 1983-1984 Mr M Machlin

1981-1984 Mr R E Cohen Mr G R Solomon Mr L M Silbert 1981-1982

Mr D Ganon

1980-1981 Dr B C Cohney Mr R E Cohen Mr L M Silbert Dr S S Gubbay

1979-1980 Dr B C Cohney Dr S S Gubbay Mr D Woolf Mr R G Tein

Dr S Gubbay

1978 Dr B C Cohney Prof M N I Walters Mr D Woolf Mr R G Tein

1977 Mr J J Krasnostein Dr B C Cohney Mr H Cohen Dr S S Gubbay

1974-1976 Mr J J Krasnostein Dr B C Cohney Mr H Cohen Mr D H Woolf

1971-1973 Mr G Bloomfield Mr J J Krasnostein Mr H Cohen Mr D H Woolf

1970 Mr G Bloomfield Mr J J Krasnostein Mr H Cohen Mr E I Pachtman

1967-1969 Mr G Bloomfield Mr N Shilkin Mr H Cohen Mr E I Pachtman

1966 Mr G Bloomfield Mr N Shilkin Mr C Breckler Mr E I Pachtman

1962-1965 Mr H Wexlear Mr G Bloomfield Mr C Breckler Mr E I Pachtman

1961 Mr H Wexlear Mr A Troy Mr C Breckler Mr E I Pachtman

1960 Mr G Bloomfield Mr H Wexlear Mr A Troy Mr E I Pachtman

1955-1959 Mr G Bloomfield Mr M Breckler Mr A Troy Mr E I Pachtman

1954 Mr G Bloomfield Mr A Troy Mr C Breckler Mr E I Pachtman

1952-1953 Mr A Troy Mr G Bloomfield Mr C Breckler Mr H Casper

1950-1951 Mr S Masel Mr A Troy Mr C Breckler Mr H Casper


40


1946-1949 Mr M Breckler Mr S Masel Mr C Breckler Mr H Casper

1945 Mr M Breckler Mr G Luber Mr D D Harris Mr H Casper

1941-1944 Mr M Breckler Mr G Luber Mr A Raphael JP Mr H Casper

1940 Mr M Breckler Mr G Luber Mr T Sharp Mr H Casper

1939 Mr H W Glick Mr M Breckler Mr T Sharp Mr H Casper

1938 Mr H W Glick Mr J Sharp Mr T Sharp Mr H Casper

1937 Mr M Breckler Mr J Sharp Mr G Luber Mr H Casper

1936 Mr M Breckler Sir C S Nathan Mr G Luber Mr H Casper

1930-1935 Mr M Breckler Sir C S Nathan Mr J Sharp Mr H Casper

1929 Mr M Breckler Mr G Luber Mr H Casper

1928 Mr M Lewis Mr G Luber Mr H Casper

1927 Mr M Lewis Mr G Luber Mr H Casper

1926 Mr M Breckler Mr M Lewis Mr H Casper

1924 Mr E Masel JP Mr M Breckler Mr H Casper

1923 Mr M Gild

Mr E Masel JP

Mr T Sharp Mr H Casper

1922 Mr M Gild Mr T Sharp Mr H Casper

1921 Mr J Sharp Mr M Gild Mr H Casper

1920 Mr A J Cantor JP Mr M Gild Mr H Casper

1919 Mr A J Cantor JP Mr I H Boas, M Sc Mr H Casper

1918 Mr A J Cantor JP Mr I H Boas, M Sc Mr H Casper

1917 Mr E S Lazarus JP Mr A J Cantor JP Mr H Casper

1916 Mr E S Lazarus JP Mr A J Cantor JP Mr H Casper

1915 Mr J Sharp Mr G Luber Mr H Casper

1914 Mr J Sharp Mr A J Cantor JP Mr L N Zeffert

1913 Mr J Sharp Mr C S Nathan Mr E A Green

1912 Mr J Sharp Mr J L Glick JP Mr E A Green

1911 Mr J Sharp Mr J L Glick JP Mr E A Green

1910 Mr E S Lazarus Mr J Sharp Mr E A Green

1909 Mr E S Lazarus Mr J Sharp Mr E A Green

1908 Mr E Casper Mr G Luber Mr E A Green

1907 Mr S L Horowitz Mr H Kilovitz Mr E A Green


41


1906 Mr E Casper Mr E E Krug Mr E A Green

1905 Mr E Casper Mr E E Krug Mr E A Green

1904 Mr S L Horowitz Mr E E Krug Mr E A Green

1903 Mr S L Horowitz Mr G Luber Mr E A Green

1902 Mr E S Lazarus Mr J Sharp Mr H Casper

1901 Mr E S Lazarus Mr F W Marks Mr H Casper

1900 Mr S Herman Mr E S Lazarus Mr E Casper

1899 Mr S Herman Mr E S Lazarus Mr F H Mendoza

Mr E Casper

1898 Mr H B Joseph BA Mr J H Joseph Mr F H Mendoza

1897 Mr Nathan Harris Mr S H Cantor Mr F H Mendoza

1895-1896 Mr M Samuel

1895-1896 Mr E P Solomon

1895-1896 Mr S Harris

1894-1895 Mr M Samuel

1892-1893 Mr B Fienberg


42

MINUTES OF THE 122nd ANNUAL GENERAL MEETING

AND PRESENTATION OF THE ANNUAL REPORT

OF THE PERTH HEBREW CONGREGATION INC

HELD IN THE PERTH SYNAGOGUE AT 10.00AM ON SUNDAY, 26 AUGUST 2018

Present

President: Mr Michael Sebbag (Chair)

Vice-President: Mr Adam Levine

Hon Treasurer: Mr Mark Cartoon

Members of the Board

Minute Secretary: Ms Jianele Gabriel

Approximately 18 members of the congregation

Apologies

Apologies were received from:

- Mr John Silbert - Prof Sonny Gubbay - Mr Kevin Blitz - Mrs Maureen Blitz - Prof Max Walters - Mr Albert Saddik - Mrs Carolyn Levitt

Welcome

Mr Sebbag welcomed members to the meeting and declared the meeting open at

10.08 am.

• Mr Sebbag acknowledged the traditional custodians of the land, the Whadjuk –

Noongar people.

• Mr Sebbag acknowledged the significant changes that had occurred during the

year, specifically Rabbi Freilich’s retirement, Sydney Berinson’s retirement and the

commencement of Rabbi and Rebbetzin Lieberman’s tenure at the PHC.


43

• Mr Sebbag also acknowledged the members who had passed away during the

year, making special mention of Mr Joe Berinson, a lifetime, loyal member of the

PHC and regular attendee at PHC Annual General Meetings.

Confirmation of Minutes of Previous AGM

Mr Sebbag proposed acceptance of the 2017 AGM meeting minutes. Mr Julian Sher

commented that the wording on the last sentence of point 6 under the general notes on

page 53 of the 2017 minutes was ambiguous as it made mention that his tenure had

“benefited him personally”. Mr Sher remarked that the sentence should read that he had

“received satisfaction from serving the congregation during his tenure as president” as he

had received no other benefit.

Mr Sebbag agreed that the sentence was potentially misleading due to the structure of

the sentence and apologized for this. Mr Sebbag agreed that the sentence should be

rewritten to state, “received satisfaction from serving the congregation during his tenure

as president”.

It was RESOLVED that the Minutes of the Annual General Meeting held on Sunday, 3

September 2017 be approved and adopted by the meeting with the above-mentioned

change.

Moved: Michael Sebbag; seconded by Mr Denzil Twyman and carried unanimously.


44

122nd Annual Report - Elul 5778 – 2018 and President’s Report

Mr Sebbag spoke to his report, referring to Rabbi Freilich’s retirement and the function

that was held to honour and thank Rabbi Freilich and the past presidents who served

during his tenure.

Mr Sebbag discussed the financial pressure that the organisation had been under largely

as a result of the economic recession in WA and the impact that this had on both

membership and occupancy levels in the RLH ELC. Mr Sebbag reported that the board of

management had focused on addressing and overcoming these challenges.

Mr Sebbag thanked the board members and specifically outgoing board members Paul

Mendelow and Malcolm Lemer for their service to the congregation. He also thanked

Vice President, Adam Levine and Treasurer, Mark Cartoon for their support and the

significant contributions made by both of them over the past year.

Mr Sebbag congratulated the incoming board members on being elected and notified the

meeting that Ms Joanne Margo had been elected as the Honorary Secretary and as such

was the first woman to sit on the executive committee of the PHC. This represents an

important shift in the organisation and Mr Sebbag wished Ms Margo luck in the role.

Mr Sebbag proceeded to present an overview of the following:

• Demographic of current membership and challenges faced in this regard

• Occupancy and performance levels of RLH ELC, budget assumptions and

requirements for current and coming year

• Maintenance demands and increasing maintenance costs due to the age of the

building and infrastructure

• Cost cutting and restructuring measures implemented in the past financial year


45

• Review of membership model and associated costs

• Key strategic priorities for the current year and measures already taken

• Membership survey results and next steps

Mr Sebbag discussed the commitment of the board and Rabbi Lieberman to the above

priorities and confirmed that quarterly assessments were being conducted to improve

performance and results.

Mr Sebbag invited questions or comments about his presentation. The following were

forthcoming:

• Dr Norm Hoffman commented that a lot of communication is duplicated, with

messages coming via announcements, the Igeret, the noticeboard, website etc

which is tedious.

Mr Sebbag thanked Dr Hoffman for his comment and discussed the fact that a

number of channels need to be used in order to disseminate messages effectively

in order to engage as many people as possible.

• Mr Yitzchak Maywood commented that he felt that certain services should be

subsidised for members, such as the Pesach communal seder. Mr Sebbag

commented that the communal seder is a service to people who are not able to

afford a seder or would not have access to another seder. He thanked Mr

Maywood for his comment and confirmed that he and the board are continually

working on demonstrating value-add for members.

Adoption of the Financial Report for the year ended 31 May 2018

The Treasurer, Mr Mark Cartoon, tabled the 122nd Annual Financial Report for the year

ended 31 May 2018.


46

Mr Cartoon presented a high-level overview of the reports. Loss of $179,341 during the

past year. Total income was $2,433,019 made up predominantly by income from RLH EL

and PHC membership. Expenses were $2,612,360 of which salaries and secretarial is the

largest amount. This is made up of wages of PHC and RLH EL staff.

Mr Cartoon reported that income dropped from over $2,800,000 in 2016/2017 to

$2,433,019 but indicated that the income for the 2016/2017 year included funds from

the Secure Schools grant. This, together with the fact that the income of the RLH EL was

lower than in the past contributed to the lower income for the year.

Mr Cartoon reported that the past year had been a financially burdensome year due to

the costs incurred due to the generational change (Rabbi Freilich’s retirement and Rabbi

Lieberman’s relocation and visa fees) which were necessary and unavoidable costs that

would hopefully be amortised over the coming years.

Mr Cartoon confirmed that the board had also taken action to reduce overheads with

regard to staff costs, salaries and secretarial and other operational costs. He said that the

board has assessed all expenses and had taken measures to ensure lower operational

costs where possible, which would be reflected in the coming year’s results.

Mr Cartoon invited questions and comments. The following were received:

• Mrs Maywood asked how often the accountant comes into the shule to review

the financial situation of the shule. Mr Cartoon confirmed that he is the

accountant and is in contact with the office regularly and reviews the financial

situation and performance on a daily basis through Xero. He further confirmed

that the audit was conducted by the auditor, Mr Martin Silver.

• Mr Maywood asked what is being done to address the poor financial performance

in the RLH EL. Mr Sebbag confirmed that Mr Cartoon, the Rabbi and Joanne

Margo are working to ensure that the situation is addressed and improves in the

coming year.


47

• Mr Sher asked if any of the rabbinical replacement and transitional costs would be

repeated in the coming year. Mr Cartoon confirmed that the advertising,

recruitment, relocation and visa costs are once-off fees that will not recur and

that any other fees and amounts payable to Rabbi Freilich had been paid out.

• Mr Denzil Twyman commented that the costs had decreased since the previous

year. He asked what changes had been made by the board to achieve this. Mr

Cartoon confirmed that after Arik Singer resigned, the board had resolved not to

replace him immediately. He also outlined other staffing and operational changes

that had been implemented.

• Dr Hoffman congratulated the management of the RLH EL for the application

made to the Lotterywest grant commission and for the design and installation of

the environmentally friendly, state-of-the-art playground. He said that he

believed that this, together with other unique selling points in the RLH will lead to

stronger occupancy in the RLH EL in the coming year.

• Mrs Debbie Silbert questioned the fact that there was only $37,000 cash available

at the end of the year and expressed concern about this moving forward. Mr

Cartoon confirmed that this was due to the fact there were substantial once-off

costs incurred (as outlined above) and confirmed that as these will not be

repeated, together with higher occupancy and profitability levels in the RLH as

budgeted, would ensure a stronger position in the coming year. Mr Cartoon

confirmed that the organisation is in a position to continue operations of the

organisation.

In response to this concern, Mr Levine commented that the organisation

faces the problem that the membership alone is not able to financially

support the ongoing functioning without the RLH EL performing well.

Mr Sebbag confirmed that this is an ongoing challenge for the organisation

which the board and Rabbi Lieberman are working on to ensure the long-

term sustainability of the shule.


48

Mr Sebbag confirmed that this is being supplemented by activities and plans

of the Membership Drive and Fund-raising sub-committee.

He also confirmed that debtors and expenses are being actively managed

and controlled.

• Dr Hoffman commented that the income from the RLH EL is key to the ongoing

financial viability of the organisation. He asked if the figures and expenses of the

RLH EL include monies that benefit the PHC (for example rent). Mr Sebbag

confirmed that this is the case, that the PHC invoices RLH EL for rental so the

monies and figures reported do include funds that support the PHC overall.

• Mr Denzil Twyman thanked the executive and the board for their efforts to get

the financials published timeously and for their work on the financial situation and

management of the organisation.

Mr Cartoon invited further questions. There being none, the financial reports were

adopted.

Election of Office Bearers

Mr Sebbag stated that there were 8 Board vacancies and 4 nominations. Everyone who

nominated for a position on the Board had been duly elected. Nominations for the

Executive Committee were:

• President – Mr Michael Sebbag

• Vice-President – Mr Adam Levine

• Hon Treasurer – Mr Mark Cartoon

• Hon Secretary – Ms Joanne Margo

There were four nominations as ordinary Board members, so the following people were

declared elected:

• Mr Sharon Ben Pelech Dr Danijela Kambaskovic-Schwartz

• Dr Michael Levitt Mrs Diana Mendelsohn


49

Mr Sebbag congratulated all members of the executive and board on being elected and

wished them well during their tenure. He commented that Ms Joanne Margo had been

co-opted to the Executive, being the first female executive member of the PHC board in

its 127-year history. The meeting congratulated Ms Margo.

Adoption of Amendments to the Constitution

Mr Levine provided an overview of the changes proposed, which relate to the insertion of

an objects provision and clarify the fact that the PHC is a not for profit entity. He

reported that these changes had been requested by Lotterywest as part of the recent

grant provided for the naturescape playground.

Mr Levine confirmed that in the coming year, a detailed review would be conducted to

update the constitution in line with requirements of the Associations Act.

Mr Levine invited comments and questions with regard to the proposed changes. None

were received.

Moved: Dr Michael Levitt. The changes were duly passed by majority vote of the

meeting.

Appointment of Trustees

Mr Sebbag proposed that the current trustees be re-elected. It was UNANIMOUSLY

RESOLVED that Dr Norm Hoffman, Mr Michael Odes QC and Mr Albert Saddik remain as

trustees. Mr Sebbag thanked Mr Julian Sher for proposal.

Appointment of Honorary Architect

Mr Sebbag thanked Mr John Silbert for his service to the community in the capacity as

the Honorary Architect for the PHC over many years.


50

Mr Sebbag proposed that Mr John Silbert be reappointed as Honorary Architect. This was

UNANIMOUSLY APPROVED. He thanked Mr Silbert for his ongoing commitment and

contribution to the congregation.

Appointment of Solicitor

Mr Sebbag extended his thanks to Mervyn Rothstein and proposed that Daniel Morris be

appointed as Hon Solicitor for the coming year. This was UNANIMOUSLY APPROVED by

the meeting.

Appointment of Auditor

Mr Sebbag thanked Mr Martin Silver and discussed the need to review the appointment

of the auditor for the coming year. Mr Sebbag asked the meeting to consider this

proposal. Dr Norm Hoffman confirmed that this is acceptable and accepted. This was

UNANIMOUSLY APPROVED.

General Business

1. Mr Sher raised a request from Mr Blitz for the board to consider hanging a copy of

the photograph of the past presidents (that had been taken at Rabbi Freilich’s

farewell function) in the foyer or entrance of the shule. Mr Sebbag confirmed

that the board would review and address this request.

2. Dr Hoffman commented on the number of Associate Members. He confirmed

that associate membership was instituted in order to facilitate an arrangement for

long-term members to retain membership and an association with the

congregation when they were no longer physically able to attend synagogue due

to their age or the fact that they moved interstate or overseas.


51

He asked the board to ensure that this is not used as an excuse for people who do

not want to pay for full membership. Mr Sebbag confirmed that this is being

assessed and addressed by the board, together with bar and bat mitzvot and

other membership services and fees.

3. Mr Maywood asked if the membership model is being reviewed. Mr Sebbag

confirmed that this is being actively addressed and the board are looking for ways

to address the challenges inherent in it.

4. Mrs Maywood commented that the aging demographic of the congregation is a

concern globally. Mr Sebbag confirmed that the board and RL are working on this

actively while still trying to ensure that the organisation meets the needs of

current members.

5. Mr Levine declared that he sold a vehicle to the PHC for use by Rabbi Lieberman.

He confirmed that this was sold to the organisation at a highly discounted rate in

order to provide the rabbi with a vehicle for use, in addition to the family vehicle

also provided. This was acknowledged.

6. Mr Sas Saddik commented that in recent times, there had not been enough

people for a minyan in the morning and said that this was happening more and

more often. Mr Saddik asked Mr Sebbag if the board is addressing this.

Mr Sebbag commented that there is an app that is being used to contact people.

He also said that all members need to regularly remind others to attend

minyanim.


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Mr Saddik commented that no board members attend minyanim, except Mr

Levine and Mr Cartoon. Mr Sebbag confirmed that the time is not always

convenient, but that this needs to be addressed and encouraged. Mr Sebbag

expressed gratitude to the people who do attend daily minyanim.

Mr Levine commented that unfortunately this is a situation that permeates all

services – even the Shabbat minyanim are reduced with many people not

attending on Shabbat.

Mr Michael Odes suggested that a roster system be considered as this had worked

in the past. Mr Sebbag confirmed that this will be presented to Rabbi Lieberman

who runs the services. He thanked the members for their comments and

suggestions.

Mr Sebbag thanked the members for attending and for their participation and ongoing

commitment to the congregation. Mr Sebbag thanked board members for their ongoing

commitment to the Perth Hebrew Congregation.

As there was no further business, the meeting closed at 11.05 am.

rd annual report 2019 / 5779...perth hebrew ongregation inc – 123rd annual report 2019 6 the phc...

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