2023-08-15T08:57:41-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2022-01-01 410698596 MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION MINN 6516980751 1375 ST PAUL AVE ST PAUL MN 55116 MICHAEL WALDMAN CEO 6516980751 2023-08-10 1 MICHAEL WALDMAN XXX-XX-XXXX 1 SARAH REICHLING P01587996 6123764500 2023-08-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MICHAEL WALDMAN 1375 ST PAUL AVE ST PAUL MN 55116 3797903 0 X HTTPS://MINNESOTAJCC.ORG/ X 1929 MN THE MINNESOTA JCC FOUNDATION SUPPORTS THE MISSION, PROGRAMS AND SERVICES OF THE MINNESOTA JCC. 9 9 0 9 0 0 92344 72248 0 0 1312367 704475 2068600 2564032 3473311 3340755 1321327 801103 0 0 0 0 0 0 0 1696330 775285 3017657 1576388 455654 1764367 41644473 38117633 3912783 1823551 37731690 36294082 THE MINNESOTA JCC FOUNDATION SUPPORTS THE MISSION, PROGRAMS AND SERVICES OF THE MINNESOTA JCC. 0 0 804863 801103 0 THE 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. 804863 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 1 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 MN X MICHAEL WALDMAN 6516980751 1375 ST PAUL AVE ST PAUL MN 55116 JEFF TANE PRESIDENT 1.00 0.00 X X 0 0 0 PHYLLIS KARASOV SECRETARY 1.00 0.00 X X 0 0 0 LENNIE KAUFMAN TREASURER 1.00 0.00 X X 0 0 0 NORMAN ABRAMSON DIRECTOR 1.00 0.00 X 0 0 0 MELANIE BROIDA DIRECTOR 1.00 0.00 X 0 0 0 NANCY FUSHAN DIRECTOR 1.00 0.00 X 0 0 0 JASON GRAIS DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL MEEROVICH DIRECTOR 1.00 0.00 X 0 0 0 ADAM STERN DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL WALDMAN CHIEF EXECUTIVE OFFICER 1.00 40.00 X 0 265126 47530 0 265126 47530 0 0 1 0 0 72248 72248 351173 351173 810450 457148 353302 353302 353302 COST REIMBURSEMENTS 900099 2563948 2563948 MISCELLANEOUS REVENUE 900099 84 84 2564032 3340755 0 0 3268507 801103 801103 827 827 2998 2998 63062 63062 98960 98960 80943 80943 76710 76710 448025 448025 EQUIPMENT 3760 3760 1576388 804863 771525 0 212144 65677 92359 0 25964961 3565705 22524943 22399256 18780412 15558629 34615 94071 41644473 38117633 61749 71740 3851034 1751811 3912783 1823551 X 20930081 22408907 16801609 13885175 37731690 36294082 41644473 38117633 X 1764367 -3184951 -17024 X 0 1 X 1 0 X X 1 MINNESOTA JEWISH COMMUNITY CENTER 410833543 7 1 412067 0 1 412067 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18780411 149229 -2560562 810455 15558623 14462789 3214072 2814152 1710602 18780411 13748651 36364 1483380 805606 14462789 11939451 46790 2481212 718802 13748651 12863439 61978 -501497 484469 11939451 0.10752 0.46943 0.42305 0 1 1 9280000 9280000 16514094 3565705 12948389 170867 170867 22399256 X 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. 0 MINNESOTA JEWISH COMMUNITY CENTER 1375 ST PAUL AVE ST PAUL MN 55116 410833543 501(C)(3) 412090 0 GENERAL SUPPORT 1 0 PART I, LINE 2: THE CENTER TRACKS THE USE OF THE FUNDS FOR THE VARIOUS SCHOLARSHIPS THROUGH MEMBERSHIP RECORDS AS WELL AS CONTRA REVENUE ACCOUNTS. 0 0 0 0 0 0 0 0 0 MICHAEL WALDMAN CHIEF EXECUTIVE OFFICER 0 199126 0 66000 0 0 0 10035 0 37495 0 312656 0 0 PART I, LINE 3 THE 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 COMMITTEE FORM 990, PART VI, SECTION A, LINE 1A THE 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 3 MINNESOTA JEWISH COMMUNITY CENTER- ADMINISTRATIVE, FUNDRAISING, AND FACILITY MANAGEMENT SERVICES. FORM 990, PART VI, SECTION A, LINE 6 THE MINNESOTA JEWISH COMMUNITY CENTER IS THE SOLE MEMBER OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A MINNESOTA JEWISH COMMUNITY CENTER HAS THE POWER TO ELECT DIRECTORS AND OFFICERS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7B THE 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 8B MINUTES 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 11B THE 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 12C THE 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 15 THE 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 19 PUBLIC DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF FUNDS HELD BY MJF -17,024. CAPP BUILDING LLC 1375 ST PAUL AVE ST PAUL MN 55116 854209328 HOLDING COMPANY MN -294161 17616911 MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION CAMP BUTWIN HOLDING COMPANY LLC 1375 ST PAUL AVE ST PAUL MN 55116 854222064 HOLDING COMPANY MN -153864 4840533 MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION MINNESOTA JEWISH COMMUNITY CENTER 1375 ST PAUL AVE ST PAUL MN 55116 410833543 COMMUNITY SERVICE MN 501(C)(3) LINE 7 N/A 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0