2023-04-14T12:47:16-05:00 2022-06-30 946214841 ARMANINO LLP 12657 ALCOSTA BLVD STE 500 SAN RAMON CA 945834600 990 2021-07-01 680360243 BERNARD OSHER MARIN JEWISH COMMUNITY CENTER BERN 4154448000 200 NORTH SAN PEDRO ROAD SAN RAFAEL CA 94903 TIM EGAN CFO 4154448000 2023-04-13 1 TIM EGAN 999009999 MATTHEW PETROSKI P00853132 9257902600 2023-04-04 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JUDY WOLFF-BOLTON 200 NORTH SAN PEDRO ROAD SAN RAFAEL CA 94903 13164207 0 X WWW.MARINJCC.ORG X 1995 CA TO SERVE THE EDUCATIONAL, SOCIAL, AND CULTURAL NEEDS OF THE MARIN COUNTY JEWISH COMMUNITY. 16 16 235 18 0 0 1973034 5161296 3624021 8002851 73 60 0 0 5597128 13164207 136825 129562 0 0 4300406 6203668 0 0 391996 2931560 4238709 7368791 10571939 -1771663 2592268 17271319 15988732 13528947 9654092 3742372 6334640 X THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO SERVE THE EDUCATIONAL, SOCIAL, AND CULTURAL NEEDS OF THE MARIN COUNTY JEWISH COMMUNITY. 0 0 3572710 129562 2243421 NURSERY SCHOOL - INFANT/TODDLER DAYCARE AND PRESCHOOL CLASSES DESIGNED TO PROVIDE EDUCATIONAL, SOCIAL, AND CULTURAL ENRICHMENT. EXPANDED NUMBER OF PROGRAM OFFERINGS. 2700639 4212476 HEALTH AND WELLNESS - PROVIDES PHYSICAL FITNESS FACILITIES AND ACTIVITIES WITH TRAINING AND EDUCATION. 832874 670048 THE OSHER MARIN ADULT LEARNING & LIVING PROGRAM INVITES ALL MEMBERS, NON-MEMBERS, RESIDENTS NEAR OR FAR, PEOPLE OF ALL BACKGROUNDS, FAITHS, ETHNICITIES, FASHION STYLES, CHOCOLATE PREFERENCES - TO EXPLORE THE ARTS, BUILD A BROADER UNDERSTANDING OF OUR WORLD, TASTE A FEW TREATS TOGETHER, AND POSSIBLY PICK UP A NEW SKILL OR TWO. 946147 876906 OTHER PROGRAM SERVICES INCLUDE CAMP AND YOUTH AND JEWISH LIFE PROGRAM. 946147 876906 8052370 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 1 235 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X TIM EGAN CFO 4154448000 200 NORTH SAN PEDRO ROAD SAN RAFAEL CA 94903 JON WELNER PRESIDENT 11.00 X X 0 0 0 DANIEL BARENBAUM VICE PRESIDENT 7.00 X X 0 0 0 MARK LEVIE TREASURER (THRU 10/21) 7.00 X X 0 0 0 STEPHEN WILKES TREASURER (START 11/21) 7.00 X X 0 0 0 VIVIAN COHEN SECRETARY 7.00 X X 0 0 0 MATT WERTHEIM BOARD MEMBER 3.00 X 0 0 0 DEVIN ALPER BOARD MEMBER 3.00 X 0 0 0 NICOLE BLACKSBURG BOARD MEMBER 3.00 X 0 0 0 GINA DEANGELIS BOARD MEMBER (THRU 01/22) 3.00 X 0 0 0 MARC DOLLINGER BOARD MEMBER (THRU 07/21) 3.00 X 0 0 0 RACHEL KERTZ BOARD MEMBER 3.00 X 0 0 0 UMA LERNER BOARD MEMBER 3.00 X 0 0 0 HOWARD LURIA BOARD MEMBER (THRU 12/21) 3.00 X 0 0 0 DANIEL RUTH BOARD MEMBER 3.00 X 0 0 0 MELANIE SPERLING BOARD MEMBER 3.00 X 0 0 0 KATHERINE TAYLOR BOARD MEMBER 3.00 X 0 0 0 PAUL CASTRO BOARD MEMBER 3.00 X 0 0 0 BOB NADJIBI BOARD MEMBER 3.00 X 0 0 0 ORLEE RABIN BOARD MEMBER 3.00 X 0 0 0 MARIKA PAEZ WIESEN BOARD MEMBER 3.00 X 0 0 0 JUDY WOLFF-BOLTON CEO 40.00 X 175729 0 5900 SAMANTHA KELMAN COO 40.00 X 168943 0 5900 TIM EGAN CFO 40.00 X 127761 0 5900 MASHA SHIFS DEVELOPMENT DIRECTOR 40.00 X 115170 0 5900 HEATHER SKODA GENERAL MANAGER 40.00 X 117027 0 0 JAMES SOKOL ADULT LIVING & LEARNING DIRECTOR 40.00 X 115930 0 5900 KAREN LAFEVER MARKETING DIRECTOR 40.00 X 112580 0 0 933140 0 29500 7 0 1 0 S & A SUPERIOR SERVICES TOTAL 145 NORTH SAN PEDRO RD SAN RAFAEL CA 94903 JANITORIAL SERVICES 180495 SHAW MANAGEMENT GROUP TOTAL 2225 CENTER RD NOVATO CA 94947 SECURITY SERVICES 141668 INTERCONTINENTAL NEW YORK TIMES SQUARE T 300 WEST 44TH STREET NEW YORK NY 10036 HOTEL FOR CULTURAL ART TRIPS 105000 3 3541915 1619381 1008 5161296 PROGRAM SVC REVENUE 711300 4534057 4534057 DUES & ASSESSMENTS 713940 3420068 3420068 OTHER PROGRAM REVENUE 900099 48726 48726 8002851 60 60 13164207 8002851 0 60 129562 129562 518510 301877 189670 26963 4694189 3839495 610705 243989 151658 120599 23176 7883 215868 175428 29220 11220 623443 451548 152728 19167 11681 11681 59770 59770 330812 204486 95137 31189 55055 42291 11587 1177 89972 55621 31187 3164 1540967 1018652 522315 12442 10012 2406 24 11549 6955 4594 796415 633310 121708 41397 PROGRAM RESERVATION 694169 673965 19825 379 MISCELLANEOUS 318595 199489 118730 376 EQUIP RENTAL & MAINT 241582 139266 97548 4768 DUES 57400 33780 23620 18300 16034 1966 300 10571939 8052370 2127573 391996 1921291 1677821 879768 1184144 740951 293836 489510 676271 109689 103666 32487039 21585557 11372433 10901482 1757677 1151512 17271319 15988732 449341 523122 919766 1048548 3650164 3472804 6385594 3188291 2124082 1421327 13528947 9654092 X 1732860 4716668 2009512 1617972 3742372 6334640 17271319 15988732 2592268 0 X X 0 1 X 1 0 X 988390 1367393 2310628 1973034 5161296 11800741 988390 1367393 2310628 1973034 5161296 11800741 1928290 9872451 126 154 151 73 60 564 123334 75198 76074 30489 48726 353821 12155126 43640286 0.81220 0.64200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 269854 269854 269854 269854 269854 269854 269854 269854 269854 269854 0.00480 0.94550 0.04970 0 0 1537971 1537971 26651822 18290359 8361463 3750804 3295198 455606 546442 546442 10901482 CONTRACTUAL TUITION AND FEES RECEIVABLE 1151512 1151512 DEPOSITS 22581 CONTRACTUAL UNEARNED TUITION AND FEES 1398746 1421327 X 13034645 -129562 -129562 13164207 0 13164207 10442377 0 10442377 129562 129562 10571939 PART V, LINE 4: THE ENDOWMENT IS HELD TO PROVIDE A PREDICTABLE STREAM OF FUNDING FOR PROGRAMS AND OTHER PURPOSES. PART X, LINE 2: THE CENTER IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL AND CALIFORNIA INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE CENTER HAS EVALUATED ITS CURRENT TAX POSITIONS AND HAS CONCLUDED THAT AS OF JUNE 30, 2022 AND 2021, THE CENTER DOES NOT HAVE ANY SIGNIFICANT UNCERTAIN TAX POSITIONS FOR WHICH A RESERVE WOULD BE NECESSARY. PART XI, LINE 2D - OTHER ADJUSTMENTS: TUTION ASSISTANCE -129,562. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 129,562. 1 0 0 SCHOLARSHIPS AND DISCOUNTS 37 129562 FMV APPLIED DIRECTLY TO STUDENT ACCOUNT PART I, LINE 2: ALL FUNDS ARE FOR FINANCIAL AID FOR THE ORGANIZATION'S PROGRAMS. THEREFORE, ALL ASSISTANCE IS APPLIED INTERNALLY TO REDUCE THE REGULAR TUITION/FEE PROGRAM PARTICIPATION COST TO RECIPIENTS. X X X 0 0 0 0 0 0 0 0 0 JUDY WOLFF-BOLTON CEO 175729 0 0 0 0 0 0 0 5900 0 181629 0 0 0 SAMANTHA KELMAN COO 168943 0 0 0 0 0 0 0 5900 0 174843 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS ON NOVEMBER 23, 2021. THE MAXIMUM NUMBER FOR THE BOARD OF DIRECTORS IS NOW 26 DIRECTORS, ALL OF WHOM SHALL BE 21 YEARS OF AGE OR OLDER. THERE IS NOW A SECTION ON THE DIRECTORS NOT RECEIVING COMPENSATION FOR THEIR SERVICES AS MEMBERS OF THE BOARD. THERE IS NOW A SECTION ON DIRECTORS NOT BEING PERSONALLY LIABLE FOR THE DEBTS, LIABILITIES, OR OTHER OBLIGATIONS OF THE ORGANIZATION. THE CORPORATION SHALL NOT MAKE ANY LOAN OF MONEY OR PROPERTY TO OR GUARANTEE THE OBLIGATION OF ANY DIRECTOR OR OFFICER. THE PRESIDENT MAY NOW, FROM TIME TO TIME, FORM AD HOC TASK FORCES TO ADDRESS IMPORTANT ISSUES FACING THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT IS PROVIDED TO AND IS REVIEWED BY ITS EXECUTIVE COMMITTEE FOR QUESTIONS AND COMMENTS. ONCE REVIEWED, THE DRAFT RETURN IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD OFFICERS, KEY MANAGEMENT EMPLOYEES, AND ALL SENIOR MANAGERS DISCLOSE ANY CONFLICT ANNUALLY IN WRITING. THE ASSISTANT TO THE EXECUTIVE DIRECTOR COMPILES AND DOCUMENTS ALL RESPONSES. SITUATIONS OF ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARE TO BE AVOIDED BY ALL EMPLOYEES AND BOARD MEMBERS. AN EMPLOYEE OR BOARD MEMBER INVOLVED IN ANY OF THE TYPES OF RELATIONSHIPS OR SITUATIONS DESCRIBED IN THE POLICY MUST IMMEDIATELY AND FULLY DISCLOSE THE RELEVANT CIRCUMSTANCES TO HIS/HER IMMEDIATE SUPERVISOR, OR IN THE CASE OF A BOARD MEMBER, TO THE PRESIDENT, IN WRITING, FOR A DETERMINATION AS TO WHETHER A POTENTIAL OR ACTUAL CONFLICT EXISTS. IF AN ACTUAL OR POTENTIAL CONFLICT IS DETERMINED, AND IT IS NOT WAIVED BY THE MJCC, THE MJCC MAY TAKE WHATEVER CORRECTIVE ACTION APPEARS APPROPRIATE ACCORDING TO THE CIRCUMSTANCES. BOARD MEMBERS WITH ACTUAL OR PROTENTIAL CONFLICTS MUST RECUSE THEMSELVES FROM DELIBERATIONS. FAILURE TO DISCLOSE FACTS SHALL CONSTITUTE GROUNDS FOR DISCIPLINARY ACTION, UP TO AND INCLUDING TERMINATION. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE REVIEWS MARKET COMPENSATION FOR THE CEO/EXECUTIVE DIRECTOR POSITION. THIS PROCESS IS DONE AT THE BEGINNING OF EACH YEAR AND IS DOCUMENTED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE IN THE CENTER'S OFFICES. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.