2023-05-15T12:19:25-05:00 2022-06-30 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2021-07-01 530205921 BENDER JCC OF GREATER WASHINGTON BEND 3018810100 1445 RESEARCH BOULEVARD ROCKVILLE MD 20850 SARAH FEINBERG CFAO 3018810100 2023-05-15 1 SARAH FEINBERG 999009999 FRANK H SMITH P00639053 2022274000 2023-05-15 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z JOSHUA BENDER 1445 RESEARCH BOULEVARD ROCKVILLE MD 20850 15626472 0 X WWW.BENDERJCCGW.ORG X 1923 DC WE CULTIVATE COMMUNITIES IN A WARM AND INCLUSIVE ENVIRONMENT TO CELEBRATE JEWISH LIFE AND VALUES. 20 20 32 25 0 0 4212980 7230289 3876250 6736116 298721 265579 12767 368479 8400718 14600463 47884 61141 0 0 4474875 5450599 0 0 560342 4199162 5828370 8721921 11340110 -321203 3260353 31256447 31428490 12257265 10163756 18999182 21264734 X THE BENDER JCC EMBRACES AND WELCOMES THE DIVERSITY OF OUR COMMUNITY AND ENCOURAGES EVERYONE TO SEEK MEANING AND FULFILLMENT BY PARTICIPATING IN OUR RICH PROGRAMMING INSPIRED BY OUR JEWISH HERITAGE. WE OPEN OUR DOORS TO EVERYONE, INCLUDING PEOPLE OF ALL BACKGROUNDS, RELIGIONS, ABILITIES, AND SEXUAL ORIENTATIONS, AND INTERFAITH COUPLES AND FAMILIES. 0 0 3777586 20334 184281 HEALTH AND WELLNESS - WELLNESS AT THE BENDER JCC INCLUDES MEMBERSHIP, HEALTH & FITNESS AND AQUATICS. FROM PERSONAL TRAINING AND PHYSICAL THERAPY, TO PROACTIVE SENIOR HEALTH EDUCATION, THE CENTER IS PROUD TO OFFER MEMBERS OF ALL AGES A NUMBER OF ONGOING WELLNESS PROGRAMS AND ACTIVITIES THAT STRENGTHEN BOTH BODY AND MIND. WITH OVER 40,000 SQUARE FEET, TWO POOLS, AND STATE-OF-THE-ART EQUIPMENT, THE WEINBERG HEALTH & FITNESS CENTER OFFERS COMPREHENSIVE AND CUTTING-EDGE FITNESS OPTIONS. THE POOLS AND FITNESS CENTER WERE CLOSED IN MARCH 2020 AS A RESULT OF COVID RESTRICTIONS, BUT REOPENED IN JULY 2020. THE BENDER JCC ADHERED TO REDUCED CAPACITY RESTRICTIONS PUT FORTH BY THE COUNTY. ADAPTATIONS INCLUDED THE INTRODUCTION OF A REGISTRATION SYSTEM FOR MASKED MEMBERS TO RESERVE SPECIFIC WORKOUT TIMES IN THE FITNESS CENTER AND LAP LANES IN THE POOL; FITNESS FLOOR SPACE WAS REDESIGNED AND EQUIPMENT MOVED AROUND TO ENCOURAGING SOCIAL DISTANCING; ADVANCED SANITIZING AND AIR PURIFICATION METHODS WERE SCHEDULED AND PUT INTO PLACE; GROUP EXERCISE CLASSES AND PERSONAL TRAINING CLIENTS PIVOTED TO VIRTUAL PROGRAMMING THROUGH THE USE OF ZOOM. 2144693 13645 2489015 EARLY CHILDHOOD - THE CENTER'S PRESCHOOL ENGAGES, CHALLENGES, AND ENRICHES CHILDREN'S EXPLORATION AND LEARNING IN A SAFE, SUPPORTIVE SETTING USING A CARING, NURTURING AND HIGHLY-TRAINED STAFF. A PLAY-BASED CURRICULUM-FOUNDED ON EMERGENT CURRICULUM AND INSPIRED BY THE REGGIO EMILIA APPROACH-ENABLES CHILDREN TO BECOME ACTIVE LEARNERS AND ENGAGED CLASSROOM PARTICIPANTS. INTEREST-BASED TOPIC STUDIES INVITE STUDENTS TO EXPLORE THE WORLD AROUND THEM. CHILDREN ARE ENCOURAGED TO EXPRESS THEMSELVES THROUGH ART AND MUSIC, AND JEWISH VALUES, CUSTOMS, AND TRADITIONS ARE INTEGRATED THROUGHOUT CURRICULUM. IN FY21, APPROXIMATELY 200 STUDENTS AND THEIR FAMILIES WERE SERVED. HOLIDAY-BASED FAMILY CELEBRATIONS SUCH AS PIZZA IN THE HUT FOR SUKKOT AND HANUKKAH SING, FUN SOCIAL OPPORTUNITIES FOR CHILDREN AND THEIR FAMILIES, SUCH AS THE PRESCHOOL DANCE AND FAMILY PLAY DATES, AND UNIQUE LEARNING OPPORTUNITIES, SUCH AS OUR GALLERY EXHIBITS AND CURRICULUM NIGHT ARE ALL PART OF THE YEARLY CALENDAR. PRESCHOOL CLASSES MOVED TO AN ALL-VIRTUAL OPTION IN MARCH 2020 AS A RESULT OF COVID, BUT RETURNED TO IN-PERSON PROGRAMMING IN JULY 2020. THE ENROLLMENT NUMBERS WERE SIGNIFICANTLY REDUCED WITH THE REOPENING AND WE WELCOMED BACK <40 STUDENTS IN THE PROGRAM. ALL CLASSROOMS AND TEACHERS REMAINED BUBBLED AND ISOLATED FROM EACH OTHER TO ELIMINATE THE SPREAD OF INFECTION. THE PRESCHOOL CLOSED TO VISITORS INCLUDING PARENTS THROUGHOUT THE SCHOOL DAY AND DID NOT MAKE USE OF ANY PART OF THE BUILDING OTHER THAN DEDICATED CLASSROOM AND PLAYGROUND SPACES. WE OPENED THE SCHOOL YEAR IN SEPTEMBER 2020 WITH <100 STUDENTS. 1614293 27161 1333369 CAMP, YOUTH AND TEENS - CAMP JCC OFFERS PROGRAMS THAT BRING OUT THE BEST IN EVERY CAMPER. FROM SWIMMING AND DAY TRIPS TO CREATIVE ARTS, CAMP JCC ALLOWS CAMPERS TO GROW, EXPLORE THEIR STRENGTHS, AND BUILD JEWISH IDENTITY. IN FY20, APPROXIMATELY 700 CAMPERS ATTENDED ONE OR MORE OF OUR THREE SUMMER SESSIONS. CAMP JCC'S NATIONALLY-RECOGNIZED INCLUSIVE PROGRAM ALLOWS CHILDREN OF ALL BACKGROUNDS AND ABILITIES TO PARTICIPATE IN A SUMMER OF FUN, SOCIALIZATION AND GROWTH. THIS INCLUDED OVER 100 CHILDREN AND YOUNG ADULTS WITH DISABILITIES, ALLOWING THEM THE CHANCE TO HAVE A FULL CAMP EXPERIENCE ALONGSIDE THEIR SIBLINGS AND FRIENDS. PARTICIPATING IN OUR AFTER-SCHOOL PROGRAM ALLOWED STUDENTS IN GRADES K-6 TO SOCIALIZE WITH FRIENDS, COMPLETE HOMEWORK WITH STAFF ASSISTANCE AND STAY ACTIVE THROUGH A VARIETY OF SUPERVISED ACTIVITIES. ALMOST ALL YOUTH PROGRAMMING STOPPED IN MARCH, WHEN THE COVID LOCKDOWN HIT. CAMP JCC OFFERED A VIRTUAL CAMP DAY PROGRAM TO APPROXIMATE 20 CAMPERS IN SUMMER 2020. IN SEPTEMBER 2020 WE OFFERED IN-PERSON SUPERVISION OF DISTANCE (VIRTUAL) LEARNING FOR SCHOOL AGED CHILDREN. <20 STUDENTS PARTICIPATED IN 5-DAYS A WEEK OF CLUB J YOUTH PROGRAMMING. 947641 ADULT SERVICES 295514 SPECIAL NEEDS 1243155 8779727 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 334 0 1 32 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD VA X MARCUS BRYANT 3018810100 1445 RESEARCH BOULEVARD ROCKVILLE MD 20850 DALE SINGER BOARD CHAIR 10.00 X X 0 0 0 NOAM FISCHMAN GENERAL COUNSEL 10.00 X X 0 0 0 BRUCE WIENER TREASURER 10.00 X X 0 0 0 DARYLE BOBB ASSISTANT TREASURER 10.00 X X 0 0 0 BARRY KAPLAN EXECUTIVE COMMITTEE MEMBER/BOARD DIRECTOR 10.00 X X 0 0 0 MEREDITH JACOBS EXECUTIVE COMMITTEE MEMBER/BOARD DIRECTOR 10.00 X X 0 0 0 RAMI KANDEL OMBUDSMAN 10.00 X X 0 0 0 ELANA FINE BOARD MEMBER 10.00 X 0 0 0 BRIAN GAINES SECRETARY 5.00 X 0 0 0 STEVE HEITZNER BOARD MEMBER 5.00 X 0 0 0 ANNE KAISER BOARD MEMBER 5.00 X 0 0 0 ERIC KLEIN BOARD MEMBER 5.00 X 0 0 0 JEFFREY KRAUTHAMER BOARD MEMBER 5.00 X 0 0 0 JENNIFER LAVINBUK BOARD MEMBER 5.00 X 0 0 0 CHARLES LIVINGTON BOARD MEMBER 5.00 X 0 0 0 MICHEL LYUBINSKY BOARD MEMBER 5.00 X 0 0 0 WENDY MORRIS BOARD MEMBER 5.00 X 0 0 0 REBECCA STALLONE BOARD MEMBER 5.00 X 0 0 0 RACHEL WEINSTEIN BOARD MEMBER 5.00 X 0 0 0 MONTY YOLLES BOARD MEMBER 5.00 X 0 0 0 JOSH BENDER CHIEF EXECUTIVE OFFICER 40.00 X 282411 0 26681 SARAH FEINBERG CHIEF FINANCIAL & ADMINISTRATIVE OFFICER 40.00 X 92576 0 0 SUSAN FISCHER CHIEF PROGRAM OFFICER 40.00 X 117292 0 0 RACHEL OSSMAN CHIEF DEVELOPMENT OFFICER 40.00 X 84939 0 0 TREVA BUSTOW CHIEF MARKETING AND OPERATIONS OFFICER -UNTILL 1/1 40.00 X 116570 0 0 693788 0 26681 3 0 1 0 HEBREW HOME OF GREATER WASHINGTON 6121 MONTROSE ROAD ROCKVILLE MD 20852 BUILDING AND CAMPUS MAINTENANCE 646723 PMM COMPANIES 15938 DERWOOD RD ROCKVILLE MD 20855 JANITORIAL SERVICES 372001 AMERICAN POOL INC 9305 GERWIG LANE STE E COLUMBIA MD 21046 LIFE GUARDS AND POOL MAINTENANCE 331863 KAISER PERMANENTE PO BOX 64345 BALTIMORE MD 21264 HEALTH INSURANCE 275209 THE SUMMIT INC 35 KERN DR PERKASIE PA 18944 CLIMBING TOWER BULIDING & TRAINING 128339 10 576 50320 2871562 4307831 2472 7230289 PROGRAM FEES 900099 4483962 4483962 MEMBERSHIP DUES 900099 1763524 1763524 RENTAL INCOME 900099 488630 488630 6736116 187492 187492 998576 912273 8216 86303 -8216 78087 78087 420316 50320 100287 320029 320029 5316 5233 83 83 MISCELLANEOUS 900099 48367 48367 48367 14600463 6736199 0 633975 61141 61141 837144 538467 180839 117838 3945498 3250137 446471 248890 320836 270193 30660 19983 347121 279409 43590 24122 8075 4000 4075 86397 86397 31859 31859 952657 862046 86863 3748 172977 128886 39173 4918 2011067 1194795 772679 43593 129533 128169 1364 59813 57555 2258 177269 167045 3819 6405 1308260 1221594 47663 39003 83851 54688 24791 4372 RENTAL/MAINT. EQUIP 233723 109825 114109 9789 PROGRAM SUPPLIES 172175 149278 22042 855 MISCELLANEOUS 132230 114850 17380 PRINTING AND PUBLICATIO 49952 32781 13453 3718 218532 154868 30556 33108 11340110 8779727 2000041 560342 2509746 4127196 1017099 852726 1113820 2167969 83194 191546 528 0 95576 147040 31258619 15630556 16775387 15628063 5565273 4844309 4095824 3444497 0 25144 31256447 31428490 634128 992257 1695040 2056068 9792558 7019107 135539 96324 12257265 10163756 X 7715580 9306803 11283602 11957931 18999182 21264734 31256447 31428490 3260353 -1025429 30628 0 X 0 1 X 1 0 X 4057091 3862581 4036248 4212980 7179969 23348869 4057091 3862581 4036248 4212980 7179969 23348869 602536 22746333 146579 153697 169148 156312 187492 813228 43947 27440 19230 10513 48367 149497 24311594 36815830 0.93560 0.95320 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2017 AMOUNT: $ 43,947. 2018 AMOUNT: $ 27,440. 2019 AMOUNT: $ 19,230. 2020 AMOUNT: $ 10,513. 2021 AMOUNT: $ 48,367. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9587730 1402444 -756548 346645 9886981 8144572 51066 1974213 553253 28868 9587730 8747127 54749 118798 776102 8144572 8927986 42184 441497 639640 24900 8747127 8292199 686109 544350 570364 24308 8927986 0.00400 0.89180 0.10420 1 0 28606540 13394913 15211627 2243128 1947967 295161 408951 287676 121275 15628063 UNITED JEWISH ENDOWMENT FUND 3444497 F 3444497 DEPOSITS PAYABLE 68942 CAPITAL LEASE OBLIGATIONS 27382 96324 X 13582017 -1025431 30628 -994803 14576820 31859 -8216 23643 14600463 11316465 8214 8214 11308251 31859 31859 11340110 PART V, LINE 4: THE CENTER USES ITS ENDOWMENT FUNDS AS NEEDED FOR NEW INITIATIVES AND TO COVER OPERATING CASH SHORTFALLS AS APPROVED BY THE BOARD OF DIRECTORS. PART X, LINE 2: THE CENTER EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED JUNE 30, 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL SPECIAL EVENT EXPENSES PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS -8,216. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL SPECIAL EVENT EXPENSES LOSS ON DISPOSAL OF ASSETS 8,214. DINNER OF CHAMPIONS 348325 40800 307525 1269 15222 42596 IMAGINE DINNER 122311 9520 112791 12394 3945 24861 470636 50320 420316 1269 27616 3945 67457 100287 320029 1 SCHOLARSHIP TO INDIVIDUALS 84 61141 PROGRAM AND MEMBERSHIP FINANCIAL ASSISTANCE PART I, LINE 2: SCHOLARSHIP FUNDS PROVIDED BY THE CENTER ARE FOR THE CENTER'S PROGRAMS INCLUDING ECC TUITION, CAMP TUITION, AND OTHER MISCELLANEOUS PROGRAM SCHOLARSHIPS. IN THE EVENT THAT A SCHOLARSHIP RECIPIENT DROPS OR CANCELS A CLASS, THE SCHOLARSHIP FUNDS ARE REVOKED AND OFFERED TO THE NEXT PERSON ON THE SCHOLARSHIP LIST. SCHOLARSHIPS ARE NOT OFFERED FOR NON-CENTER PROGRAMS. X X X X 0 0 0 0 0 0 0 1 0 JOSH BENDER CHIEF EXECUTIVE OFFICER 267411 0 15000 0 0 0 0 0 26681 0 309092 0 0 0 PART I, LINE 7 JOSH BENDER, CEO, RECEIVED A 4% BONUS IN FY22 IN RECOGNITION OF FUNDRAISING WORK. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE CENTER IS DIVIDED INTO TWO CLASSIFICATIONS, ACTIVE AND SPECIAL MEMBERSHIP. SPECIAL MEMBERS MAY NOT SIT AS MEMBERS ON THE BOARD OF DIRECTORS, VOTE, OR HOLD OFFICE. FORM 990, PART VI, SECTION A, LINE 7B ONE HUNDRED ACTIVE MEMBERS CONSTITUTE A QUORUM AND A MAJORITY OF THE QUORUM WILL BE REQUIRED FOR DISAPPROVING ANY MEMBER OF A SLATE OF CANDIDATES FOR THE BOARD OF DIRECTORS PROPOSED BY THE GOVERNANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS OR FOR NOMINATING AND ELECTING ANY NON-SLATED MEMBER TO THE BOARD OF DIRECTORS. IF AT ANY SUCH MEETING THERE SHALL BE A FAILURE TO ACHIEVE A QUORUM, THE MEETING WILL BE ADJOURNED. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION BY AN OUTSIDE ACCOUNTING FIRM, THE CFO AND CEO REVIEW THE DATA FOR ACCURACY AND COMPLETENESS. THE OUTSIDE ACCOUNTING FIRM THEN PRESENTS THE DRAFT FEDERAL FORM 990 TO THE BENDER JCC OF GW AUDIT COMMITTEE FOR REVIEW. LASTLY, A COPY OF THE DRAFT FEDERAL FORM 990 IS DISTRIBUTED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE COMPLETED BY EACH NEW BOARD MEMBER AND KEY STAFF UPON JOINING THE CENTER. NEW FORMS ARE OBTAINED AT THE BEGINNING OF EACH FISCAL YEAR FROM CURRENT BOARD MEMBERS AND KEY STAFF, AND THE FORMS ARE REVIEWED BY THE CEO. ANY BOARD MEMBERS AND KEY STAFF WHO DISCLOSE POTENTIAL CONFLICTS RECUSE THEMSELVES FROM ANY SUCH DISCUSSIONS AND VOTES. WITH RESPECT TO POTENTIAL CONTRACTS, AT THE BEGINNING OF ANY DISCUSSION INVOLVING THESE CONTRACTS, A CALL FOR POTENTIAL CONFLICTS AMONGST BOARD MEMBERS AND KEY STAFF IS TAKEN PLACE DURING THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS BASED ON ANNUAL PERFORMANCE EVALUATIONS. A COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES THE CEO'S PERFORMANCE, WHILE OTHER KEY EMPLOYEES ARE EVALUATED BY THE CEO. COMPENSATION FOR CHIEF-LEVEL EXECUTIVES IS DETERMINED BY A COMMITTE OF BOARD MEMBERS USING FACTORS SUCH AS EMPLOYEE PERFORMANCE, MARKET REPORTS, AND OTHER COMPARABILITY ANALYSIS TO THOSE WHO ARE SIMILARLY SITUATED AT OTHER ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS WERE PREVIOUSLY POSTED ON GUIDESTAR.ORG AND CHARITYNAVIGATOR.ORG, BUT INFORMATION MAY NEED TO BE UPDATED. THE MOST RECENT TAX FILINGS AND FINANCIAL DATA CAN ALSO BE LOCATED AT PROPUBLICA.ORG/NONPROFITS THE JCC'S PRIVACY POLICY IS AVAILABLE ON THE BENDER JCC WEBSITE AT: BENDER JCC POLICIES | BENDER JCC (BENDERJCCGW.ORG) ALL OTHER INFORMATION IS AVAILABLE UPON REQUEST VIA THE "CONTACT US" LINK ON THE WWW.BENDERJCCGW.ORG WEBSITE, BY PHONE, E-MAIL AND/OR IN PERSON.