Forensic Accounting

Early on in my dissertation research I noticed that, in the 1960s and '70s, JCCs in New York City began to receive money from the government to pay for programs like Head Start preschool classes and senior citizens centers. The question for me then became, why? Why would a Jewish agency funded by private Jewish philanthropy and devoted to serving the local Jewish community take public money? Especially considering that public money must be used to serve the public, not only one distinct group of Americans.

I had a few hypotheses:

  1. They needed the money. Maybe, because of suburbanization, fewer people were joining the JCC and so they were making less money from membership dues? Maybe, because of suburbanization again, fewer people were living in New York and so fewer donations were being made to support the city's Jewish communal organizations?
  2. They wanted to provide more social services. Maybe the social workers that staffed and lead these JCCs wanted to improve the lives of their members? Maybe they wanted to improve their communities? Maybe they believed it was more important to take care of the public good and welfare of society than to maintain the JCC as an exclusively Jewish space?

I suspected that the answer was not so simple, and that the truth would be a combination of several of these hypotheses. While I could read about the opinions, decisions, and actions of JCC workers and leaders in the minutes of JCC board meetings, or in their annual reports, or in professional journal articles they wrote about their experiences, I could only find information about money in one place: their annual accounting audits.  

That's how I found myself, in February 2015, digging through archival boxes filled with budget spreadsheets from four different JCCs located throughout Manhattan and the Bronx: Educational Alliance, the YM-YWHA of the Bronx, the YM-YWHA of Washington Heights-Inwood, and Bronx House. I took thousands of pictures of legal-sized paper divided into elaborate tables filled with numbers. I had no idea what I was looking for, nor what I was looking at, so I just snapped the photos and hoped that I could figure it all out later.  

A year and a half later, I finally reached the point in the dissertation where I was ready to write about how the JCC financed their programs. About a month ago I began to read through the documents I'd photographed, and I realized that I had a lot to learn before I could understand what I was looking at. It wasn't just terminology like "a/c" (accounts current) or conventions (fiscal years versus calendar years) but also basic mathematical and economic principles. 

I never expected that, in becoming a professional historian, I would find myself practicing a form of forensic accounting. My work may not be intended for the court of law, but I am piecing together how funds were made and spent in order to establish evidence for an argument. As someone who is not particularly facile with mathematics, accounting, or economics, I would not have expected to enjoy this foray into quantitative analysis. Surprisingly, I’ve actually loved it! It has forced me to learn new skills (especially in Excel), brush up on old ones (basic math calculations), and to think in new ways about the value and purchasing power of the dollar. So this week, I will be posting a series about how to work with historical budgets and accounting documents—particularly those created by the agencies of the Federation of Jewish Philanthropies of New York (FJP)—and how to analyze them to support historical arguments.

Stay tuned!

A Croatia Itinerary and General Travel Advice

My sister and I very much enjoyed our trip to Croatia, and since many friends have asked for suggestions and advice for traveling through the country I thought I would share our itinerary and appraisals. This plan works for a trip lasting eight days, of which the first and last are devoted to travel--it could also be extended and modified. We recommend flying directly to Venice unless you can find convenient connections into a more local airport. We rented a car at Marco Polo Airport in Venice and highly recommend the flexibility that came with having a car. 

Travel Day: Arrive in Venice 

I was already in Venice for my workshop, but my sister arrived from Marco Polo Airport around 8:00 PM. This worked well for her, because she got dinner and a few drinks and was able to get a good night's sleep.

If you sleep well on flights, a red-eye could work for this itinerary. Depending on your arrival time, spend the day in Venice or stay in Mestre and try to get a good night's sleep.

Trip Day 1: Pick up rental car, Ikea, Zadar

Advice and Accolades:

1. Renting a car at Marco Polo worked very well. Is it fully legal according to Hertz’ rental policy to cross the borders of Slovenia and Croatia with the car and the price was extremely affordable if you know how to drive a manual transmission (there is a $35/day upcharge for an automatic). It was a bit busy, and you should plan to wait for a while, but once you receive your car and manage to navigate out of the hellish parking garage, it’s very very easy to get on the highway towards Trieste/Slovenia/Croatia. We used Google Maps on our GPS the entire time and had no problems. Create your itinerary while on wifi, and it will still work when you turn off your roaming cellular data.

2. You must buy a vignette to pass through Slovenia—it’s a tax to use their highway. It costs 15 Euro and must be purchased with cash. Every rest stop on the highway towards Trieste sells them.

3. There is an Ikea and a lovely mall at the Gorizia exit of Highway E70. It's a perfect place to stop and pee in a nice clean bathroom and buy some beach towels!

4. The area of Zadar right by the pedestrian bridge to the historic old city--where we stayed for three nights in an AirBnB--looks like a Soviet wasteland. Although it is not charming, it is very safe and comfortable. There is a small but very well stocked supermarket facing the water about 100 meters from the bridge, between a café and a fishing supply store. We bought our lunch there every day, and were thrilled with their selection of meats, cheeses, breads, fruit, and candy. The staff speaks perfunctory English and they were very kind. Hint: Bring your own bag, and try to pay with smaller bills.

Trip Day 2: Petrćane, wine tasting, Nin, Pag, Šimuni

Advice and Accolades:

1. For a quick beach trip from Zadar, try Petrćane. It’s a stone beach, so wear Chacos or Tevas. Just off the road to the beach is a vineyard. The wines are good and worth tasting, but the view is the real draw.

2. Lavender grows throughout Croatia. If you see a plant, break of a few sprigs and leave them on your dashboard. It will make the car smell wonderful.

3. Skip the beach in Nin. It’s a sand beach, which means it gets very, very hot in the afternoons. 

4. From Zadar, spend an afternoon on the island of Pag. The beach in the city of Pag offers a truly spectacular view of the surrounding mountains. This is also a rock beach, so bring water shoes. Hint: Have coins to pay for parking, the meters do not take bills.

5. If Pag is too crowded, or you’re looking for an ocean-facing beach rather than a cove beach, Šimuni is a stunning option. Also a rock beach. Make sure to eat a meal at Ribarska Koliba Šimuni. Get grilled fish, and the Fisherman’s Delight for dessert. 

6. Croatian sunsets are impressively red-pink, and Pag is a great place from which to view the setting sun.

Trip Day 3: Krka National Park, Skradin, Šibenik, Sea Organ

Advice and Accolades:

1. Krka is worth visiting once in your lifetime, although it’s pretty limited for hiking. Try and arrive by 9 AM, and go via the Skradin entrance. You will pay something like 40 kuna to park at the edge of the small town, and then walk about 5 minutes to the waterfront. Boats leave every half hour, and from the upper level of the boat you get a nice breeze and a great view of the blue-green water. Begin with a swim at the waterfall (water shoes highly recommended, it’s very rocky) and then dry off as you walk the 40-ish minute loop to the upper waterfalls. There are many places to take photos, and it’s one of the few places I’ve ever been where I genuinely wished I had a selfie stick. Hint: There’s a student discount for the park entry. Plan to stay in the park around 2 hours (not including boat rides). 

2. There’s a lovely jewelry store in Skradin with affordable pieces made by local artists. Great place to pick up gifts! It's located on Ul. dr. Franje Tuđmana very near the church square. 

3. It’s a beautiful drive to Šibenik, and not very far. The beach there is rocky, and the view wont blow you away like in Pag or Šimuni, but it’s a lot less crowded and after Krka, you may just want to sit back and chill. 

4. The sea organ in Zadar is not to be missed. Even if you do not stay in Zadar, make an effort to stop and see it. A truly unique piece of art, which makes enchanting if not harmonious sounds. There are also a few vendors along the water offering wares that are not painfully touristy.

Trip Day 4: Kuterevo Bear Sanctuary, Pula

Advice and Accolades:

1. The bear sanctuary in Kuterevo is NOT to be missed. In addition to viewing the bears, on the drive from the highway you get to see Croatian farming villages and to get a sense of the country’s agricultural production. Hint: Try to arrive before noon, when it gets very hot and the bears move into the wooded shade of their habitats to rest. It is free, but you may bring a donation of fruit for the bears, or buy some postcards or bear-related products sold by the volunteers staffing the sanctuary.

2. Pula is lovely for an evening, but I wouldn’t stay for more than a day. The beach is nice, but many are better. We did have an excellent meal at Pizzeria Barkun. 

Day 5: Rovinij, Motovun, Grozjnan, Trieste

Rovinij (Photo Credit: Maya Oren)

Advice and Accolades:

1. Stay in Rovinij! We wish we had stayed there instead of in Pula or Trieste. The Lone Bay Beach/Mulini Beach Resort (a Blue Flag beach) is stunning—truly the nicest beach we have ever visited, both in the quality of the water and swimming and because it’s a platform (cemented) beach rather than a sand/rocky beach. Arrive in late morning, swim and tan, and then eat lunch and have drinks or coffee at the Mulini Beach Bar and Café. 

2. Motovun requires parking and taking a shuttle bus up to the city. From a distance, we observed the bus winding up the hill—it didn’t convince us to visit. We instead tried wines at Vinarija Tomaz and very much enjoyed the rosé, white wine, and teran (red). 

3. Grozjnan is easier to access than Motovun and is also a great example of a medieval hilltop fort town. The cobbled streets are a bit treacherous, but it’s exciting to wander the streets and visit artists studios. Hint: Don’t plan to stay and eat/drink—the mosquitos are vicious. 

4. Don’t go to Trieste in summertime. It’s hot, there are mosquitos, and the views of the water in Croatia are better. Hint: If you do go to Trieste, don’t plan to go on a Sunday because most everything is closed in the morning. Also, spend the money and stay in the Savoia Excelsior Hotel. After a few days of beach slumming, take a long bath or shower, wrap yourself in a robe, and watch the enormous TV while you dry off. Get drinks at the bar in the lobby, and pass out in the incredibly comfortable bed. In the morning, work out in their very nice gym, and don’t miss the included breakfast—it’s decadent, delicious, and serves American coffee.

Day 6: Porec*, Venice

Advice and Accolades:

1. Because we were not enjoying the heat in Trieste, we drove back to Croatia for the day. The beaches in Poreč are not as nice as Rovinij, but they are also Blue Flag beaches and the water is a very clear green-blue. There are a mix of rock and cement platform (our preference) areas to choose from. 

2. If you have an early-morning flight from the Venice airport, the Venice Resort Hotel is not fancy but is very clean and a good value. It’s a 5-minute drive from the airport (if even that long). Have dinner nearby at Colors, a pizzeria. Nothing fancy, but then again, nothing by an airport ever is particularly nice. Hint: they have free, strong wifi!

* I apologize for the anglicized spelling. SquareSpace will not let me insert symbols. 

Travel Day: Depart from Venice

Take Aways from Twenty Four Days

On Monday evening, I returned to Pittsburgh after 3.5 weeks of travel. My first stop was in Philadelphia, for the Advanced Summer School in Jewish Studies at the University of Pennsylvania's Katz Center for Advanced Judaic Studies. I joined 25 other graduate students from the U.S., Israel, and Europe to engage with readings and ideas around the topic of "Shaking Foundations." From there I flew on to Venice, Italy, for a summer workshop for early career scholars on "The Ghetto of Venice: The Future of Memory in the Digital Age." With eleven other colleagues from the U.S., Italy, and Israel, I toured the Venice ghetto, read extensively on its history and current attempts to celebrate its legacy, and presented original research. After two weeks of academic, intellectual immersion, I proceeded to vacation for 5 days on the beaches of Croatia. 

Missing Mezuzah, Ghetto Novissimo, Venice, Italy 

Missing Mezuzah, Ghetto Novissimo, Venice, Italy

Ghetto Novissimo, Venice, Italy. Tour by the most excellent Luisella Romeo.

 

From the Katz Center summer school and the Venice workshop, I came home with three new insights about my work:

1. At the Katz Center, a theme that we often returned to in our discussions was whether there is an essential Jewish identity or essential Jewish Studies. I realized that my dissertation very much argues against essentialist definitions of Judaism and Jewishness, as both personal and communal identities. 

2. In one session at the Katz Center, Dr. Anne Oravetz Albert shared her work on communal authority amongst the Sephardi Jews of 17th century Amsterdam. Her scholarship complicates the notion of a singular Jewish "community," and I realized that my research on the JCC movement similarly demonstrates the contestation, conflict, and power struggles within the American Jewish "community" for who should make the decisions about what that "community" should look like and how it should operate.

3. At our final research presentations in Venice, a respondent to a colleague's paper asked the following question: "How do you make space Jewish outside of Israel?" This is, in essence, the matter that confounded the JCC movement in the postwar period. I have addressed this struggle at length in my dissertation, but this particular way of framing the question made me realize that my discussion has focused more on how leaders in the JCC movement dealt with this as an issue of personal identity--not of spacial identity--and that the characteristics of the built environment and the space of the JCC has been relegated to the background of my narrative. My mission is now to go back and revise in a way that foregrounds the spatial dimension of this struggle.

These two workshops came at just the right moment for me. I was bogged down in the minutiae of my dissertation, and these experiences felt like a hand reaching in to pull me up out of the quicksand so I could see the broader relevance of my work. I'm immensely thankful to all of my colleagues and faculty mentors, whose comments and conversations brought me this clarity and helped me develop this insight.