STRATEGY STUDIO / PUBLIC DATA EXPLORER

MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION (EIN 41-0698596)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-08-15
IRS object ID
202312279349301336
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-08-15T08:57:41-05:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1220 S 6TH STREET SUITE 300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN410698596EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MINNESOTA JEWISH COMMUNITY CENTERBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMINNBusinessNameControlTxt
Phone6516980751PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11375 ST PAUL AVEAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55116ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL WALDMANPersonNm
Person TitleCEOPersonTitleTxt
Phone6516980751PhoneNum
Signature2023-08-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMICHAELPersonFirstNm
Person LastWALDMANPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSARAH REICHLINGPreparerPersonNm
PTINP01587996PTIN
Phone6123764500PhoneNum
Preparation2023-08-10PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL WALDMANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11375 ST PAUL AVEAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55116ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,797,903GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://MINNESOTAJCC.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1929FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionTHE MINNESOTA JCC FOUNDATION SUPPORTS THE MISSION, PROGRAMS AND SERVICES OF THE MINNESOTA JCC.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers9TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$92,344PYContributionsGrantsAmt
CY Contributions Grants$72,248CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1,312,367PYInvestmentIncomeAmt
CY Investment Income$704,475CYInvestmentIncomeAmt
PY Other Revenue$2,068,600PYOtherRevenueAmt
CY Other Revenue$2,564,032CYOtherRevenueAmt
PY Total Revenue$3,473,311PYTotalRevenueAmt
CY Total Revenue$3,340,755CYTotalRevenueAmt
PY Grants And Similar Paid$1,321,327PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$801,103CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,696,330PYOtherExpensesAmt
CY Other Expenses$775,285CYOtherExpensesAmt
PY Total Expenses$3,017,657PYTotalExpensesAmt
CY Total Expenses$1,576,388CYTotalExpensesAmt
PY Revenues Less Expenses$455,654PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,764,367CYRevenuesLessExpensesAmt
Total Assets BOY$41,644,473TotalAssetsBOYAmt
Total Assets EOY$38,117,633TotalAssetsEOYAmt
Total Liabilities BOY$3,912,783TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,823,551TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$37,731,690NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$36,294,082NetAssetsOrFundBalancesEOYAmt
MissionTHE MINNESOTA JCC FOUNDATION SUPPORTS THE MISSION, PROGRAMS AND SERVICES OF THE MINNESOTA JCC.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$804,863ExpenseAmt
Grant$801,103GrantAmt
Revenue$0RevenueAmt
DescTHE MINNESOTA JCC FOUNDATION, A 501C3 NON-PROFIT ORGANIZATION, HOLDS AND DISTRIBUTES ENDOWMENT AND RESTRICTED FUNDS, AND MANAGES THE JCC'S REAL ESTATE ASSETS, IN THE FORM OF TWO SINGLE-PURPOSE, WHOLLY OWNED SUBSIDIARY, LIMITED LIABILITY COMPANIES, WHICH HOLD THE MARTIN & ESTHER CAPP BUILDING AND CAMP BUTWIN, RESPECTIVELY.Desc
Total Program Service Expenses$804,863TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL WALDMANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6516980751PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11375 ST PAUL AVEAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55116ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JEFF TANE
PRESIDENT1.000.00Yes (X)Yes (X)$0$0$0
PHYLLIS KARASOV
SECRETARY1.000.00Yes (X)Yes (X)$0$0$0
LENNIE KAUFMAN
TREASURER1.000.00Yes (X)Yes (X)$0$0$0
NORMAN ABRAMSON
DIRECTOR1.000.00Yes (X)$0$0$0
MELANIE BROIDA
DIRECTOR1.000.00Yes (X)$0$0$0
NANCY FUSHAN
DIRECTOR1.000.00Yes (X)$0$0$0
JASON GRAIS
DIRECTOR1.000.00Yes (X)$0$0$0
MICHAEL MEEROVICH
DIRECTOR1.000.00Yes (X)$0$0$0
ADAM STERN
DIRECTOR1.000.00Yes (X)$0$0$0
MICHAEL WALDMAN
CHIEF EXECUTIVE OFFICER1.0040.00Yes (X)$0$265,126$47,530
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$265,126TotReportableCompRltdOrgAmt
Total Other Compensation$47,530TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$72,248AllOtherContributionsAmt
Total Contributions$72,248TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$351,173TotalRevenueColumnAmt
Exclusion$351,173ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$810,450SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$457,148SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$353,302SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$353,302TotalRevenueColumnAmt
Exclusion$353,302ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
COST REIMBURSEMENTS900099$2,563,948$2,563,948
MISCELLANEOUS REVENUE900099$84$84
FieldValueIRS element (for citing)
Other Revenue Total$2,564,032OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,340,755TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,268,507ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$801,103TotalAmt
Program Services$801,103ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$827TotalAmt
Management And General$827ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,998TotalAmt
Management And General$2,998ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$63,062TotalAmt
Management And General$63,062ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$98,960TotalAmt
Management And General$98,960ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$80,943TotalAmt
Management And General$80,943ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$76,710TotalAmt
Management And General$76,710ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$448,025TotalAmt
Management And General$448,025ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescEQUIPMENTDesc
Total$3,760TotalAmt
Program Services$3,760ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,576,388TotalAmt
Program Services$804,863ProgramServicesAmt
Management And General$771,525ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$212,144BOYAmt
EOY$65,677EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$92,359BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$25,964,961LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,565,705LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$22,524,943BOYAmt
EOY$22,399,256EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$18,780,412BOYAmt
EOY$15,558,629EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$34,615BOYAmt
EOY$94,071EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$41,644,473BOYAmt
EOY$38,117,633EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$61,749BOYAmt
EOY$71,740EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$3,851,034BOYAmt
EOY$1,751,811EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,912,783BOYAmt
EOY$1,823,551EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$20,930,081BOYAmt
EOY$22,408,907EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$16,801,609BOYAmt
EOY$13,885,175EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$37,731,690BOYAmt
EOY$36,294,082EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$41,644,473BOYAmt
EOY$38,117,633EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,764,367ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$3,184,951NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$17,024OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1MINNESOTA JEWISH COMMUNITY CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN410833543EIN
Organization Type7OrganizationTypeCd
Governing Document ListedYes (1)GoverningDocumentListedInd
Support$412,067SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$412,067SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (1)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org0OperateBenefitNonSuprtOrgInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$18,780,411BeginningYearBalanceAmt
Contributions$149,229ContributionsAmt
Investment Earnings Or Losses-$2,560,562InvestmentEarningsOrLossesAmt
Other Expenditures$810,455OtherExpendituresAmt
End Year Balance$15,558,623EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$14,462,789BeginningYearBalanceAmt
Contributions$3,214,072ContributionsAmt
Investment Earnings Or Losses$2,814,152InvestmentEarningsOrLossesAmt
Other Expenditures$1,710,602OtherExpendituresAmt
End Year Balance$18,780,411EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$13,748,651BeginningYearBalanceAmt
Contributions$36,364ContributionsAmt
Investment Earnings Or Losses$1,483,380InvestmentEarningsOrLossesAmt
Other Expenditures$805,606OtherExpendituresAmt
End Year Balance$14,462,789EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$11,939,451BeginningYearBalanceAmt
Contributions$46,790ContributionsAmt
Investment Earnings Or Losses$2,481,212InvestmentEarningsOrLossesAmt
Other Expenditures$718,802OtherExpendituresAmt
End Year Balance$13,748,651EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$12,863,439BeginningYearBalanceAmt
Contributions$61,978ContributionsAmt
Investment Earnings Or Losses-$501,497InvestmentEarningsOrLossesAmt
Other Expenditures$484,469OtherExpendituresAmt
End Year Balance$11,939,451EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.10752BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.46943PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.42305TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgYes (1)EndowmentsHeldRelatedOrgInd
Related Org List Sch RYes (1)RelatedOrgListSchRInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,280,000OtherCostOrOtherBasisAmt
Book Value$9,280,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$16,514,094OtherCostOrOtherBasisAmt
Depreciation$3,565,705DepreciationAmt
Book Value$12,948,389BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$170,867OtherCostOrOtherBasisAmt
Book Value$170,867BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$22,399,256TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE PURPOSE OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE TO SUPPORT PROGRAMS AND SCHOLARSHIPS.
PART X, LINE 2:THE CENTER IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL INCOME TAXES. AS SUCH, IT IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME. THE CENTER CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE CENTER ADOPTED THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS AND FILES AS A TAX-EXEMPT ORGANIZATION. NO LIABILITY HAS BEEN RECOGNIZED BY THE CENTER AS A RESULT OF THE IMPLEMENTATION OF THIS STANDARD. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1MINNESOTA JEWISH COMMUNITY CENTERBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11375 ST PAUL AVEAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55116ZIPCd
FieldValueIRS element (for citing)
Recipient EIN410833543RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$412,090CashGrantAmt
Non Cash Assistance$0NonCashAssistanceAmt
Purpose Of GrantGENERAL SUPPORTPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE CENTER TRACKS THE USE OF THE FUNDS FOR THE VARIOUS SCHOLARSHIPS THROUGH MEMBERSHIP RECORDS AS WELL AS CONTRA REVENUE ACCOUNTS.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMICHAEL WALDMANPersonNm
TitleCHIEF EXECUTIVE OFFICERTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$199,126CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$66,000BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$10,035DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$37,495NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$312,656TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE CEO'S COMPENSATION IS DETERMINED BY MINNESOTA JEWISH COMMUNITY CENTER, THE SOLE MEMBER OF MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION. THE FOLLOWING WERE USED BY MINNESOTA JEWISH COMMUNITY CENTER IN DETERMINING THE CEO'S COMPENSATION: 1. COMPENSATION COMMITTEE 2. WRITTEN EMPLOYMENT CONTRACT 3. COMPENSATION SURVEY OR STUDY 4. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEEExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE GOVERNANCE COMMITTEE CONSISTS OF THE IMMEDIATE PAST PRESIDENT AND MEMBERS OF THE BOARD. THE COMMITTEE SHALL CHOOSE CANDIDATES FOR APPOINTMENT TO THE BOARD OF DIRECTORS BY THE MINNESOTA JEWISH COMMUNITY CENTER.
FORM 990, PART VI, SECTION A, LINE 3MINNESOTA JEWISH COMMUNITY CENTER- ADMINISTRATIVE, FUNDRAISING, AND FACILITY MANAGEMENT SERVICES.
FORM 990, PART VI, SECTION A, LINE 6THE MINNESOTA JEWISH COMMUNITY CENTER IS THE SOLE MEMBER OF THE FOUNDATION.
FORM 990, PART VI, SECTION A, LINE 7AMINNESOTA JEWISH COMMUNITY CENTER HAS THE POWER TO ELECT DIRECTORS AND OFFICERS OF THE FOUNDATION.
FORM 990, PART VI, SECTION A, LINE 7BTHE FOUNDATION MAY NOT TAKE ANY OF THE FOLLOWING ACTIONS WITHOUT RECEIVING APPROVAL OF THE MINNESOTA JEWISH COMMUNITY CENTER: 1) SUBSTANTIALLY CHANGE THE PRESENT OR NOW INTENDED NATURE OF THE FOUNDATION'S OPERATIONS OR ITS PURPOSES AS DEFINED IN ARTICLE II OF THE ARTICLES 2) AMEND THE ARTICLES OR BYLAWS 3) SELECT, APPOINT, OR APPROVE ADDITIONAL BENEFICIARY ORGANIZATIONS OR SUBSTITUTE A DIFFERENT ORGANIZATION FOR AN EXISTING BENEFICIARY ORGANIZATION AS PROVIDED IN ARTICLE III OF THE BYLAWS 4) VOLUNTARILY DISSOLVE, MERGE, CONVERT, OR SELL OR TRANSFER ALL OR SUBSTANTIALLY ALL OF THE FOUNDATION'S ASSETS TO ANOTHER ENTITY IN ONE TRANSACTION OR A SERIES OF RELATED TRANSACTIONS
FORM 990, PART VI, SECTION A, LINE 8BMINUTES FOR EACH COMMITTEE ARE NOT DOCUMENTED BUT THE COMMITTEES REPORT THEIR ACTIVITY TO THE BOARD, WHICH HAVE DOCUMENTED MINUTES.
FORM 990, PART VI, SECTION B, LINE 11BTHE CEO AND CFO REVIEW THE FORM 990 AND THEN PROVIDE IT TO THE BOARD OF DIRECTORS FOR COMMENTS AND APPROVAL. WE THEN PROVIDE OUR FEEDBACK TO OUR TAX PREPARER WHO THEN PROVIDES US WITH A FINAL FILING COPY. WE CHECK THAT COPY TO MAKE SURE THE CORRECT CHANGES, IF ANY, HAVE BEEN MADE. A COPY IS MADE AVAILABLE TO THE BOARD OF DIRECTORS BEFORE FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY, ALONG WITH THE CONFLICT OF INTEREST DISCLOSURE DOCUMENT, IS HANDED OUT UPON HIRE/ELECTION AND ANNUALLY THEREAFTER TO THE BOARD OF DIRECTORS. THE CONFLICT OF INTEREST DISCLOSURE DOCUMENT MUST BE FILLED OUT, SIGNED, AND RETURNED TO THE ADMINISTRATIVE OFFICES. AN EXECUTIVE REPORT OF POSSIBLE BOARD CONFLICTS OF INTEREST AND STAFF CONFLICTS OF INTEREST ARE PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW. BOTH BOARD MEMBERS AND STAFF ARE INVITED TO COME FORWARD AND VERBALLY DISCLOSE POTENTIAL CONFLICTS OF INTEREST AT ANY TIME. IF A CONFLICT OF INTEREST ARISES WITHIN THE BOARD OF DIRECTORS, THAT BOARD MEMBER IS ASKED NOT TO VOTE ON ISSUES PERTAINING TO THAT CONFLICT OF INTEREST, AND SHALL ABSTAIN. IF A CONFLICT OF INTEREST ARISES WITHIN THE STAFF, IT SHALL BE BROUGHT BEFORE THE BOARD OF DIRECTORS, WHO SHALL DETERMINE WHAT ACTION(S) SHALL BE TAKEN.
FORM 990, PART VI, SECTION B, LINE 15THE MINNESOTA JCC BOARD PROVIDES FEEDBACK ON CEO'S PERFORMANCE AND KEY LEADERSHIP COMPETENCIES. THE PRESIDENT AND THE VICE PRESIDENT OF GOVERNANCE OF THE MN JCC DELIVER ANNUAL PERFORMANCE REVIEW AND COMPENSATION. THE CEO SETS THE COMPENSATION FOR THE EMPLOYEES, WITHIN THE FINANCIAL GUIDELINES DETERMINED BY THE FINANCE COMMITTEE. DATA IS GATHERED AS TO COMPARABLE WAGES FROM THE JCC ASSOCIATION, LOOKING AT STAFF SALARIES FOR JCCS ACROSS THE COUNTRY FOR ORGANIZATIONS OF COMPARABLE SIZES, AND FROM THE ANNUAL MINNESOTA NONPROFIT SALARY AND BENEFITS SURVEY PUBLISHED BY THE MINNESOTA COUNCIL OF NONPROFITS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2022.
FORM 990, PART VI, SECTION C, LINE 19PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:CHANGE IN VALUE OF FUNDS HELD BY MJF -17,024.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdTotal IncomeTotalIncomeAmtEnd Of Year AssetsEndOfYearAssetsAmtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
CAPP BUILDING LLC
1375 ST PAUL AVEST PAULMN55116854209328HOLDING COMPANYMN-$294,161$17,616,911MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION
CAMP BUTWIN HOLDING COMPANY LLC
1375 ST PAUL AVEST PAULMN55116854222064HOLDING COMPANYMN-$153,864$4,840,533MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1MINNESOTA JEWISH COMMUNITY CENTERBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11375 ST PAUL AVEAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55116ZIPCd
FieldValueIRS element (for citing)
EIN410833543EIN
Primary ActivitiesCOMMUNITY SERVICEPrimaryActivitiesTxt
Legal Domicile StateMNLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 7PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd