2018-05-10T15:07:57-05:00 2017-06-30 420714325 rsm us llp 100 International Drive Suite 1400 Baltimore MD 21202 990 2016-07-01 520619002 JEWISH COMMUNITY CENTER OF BALTIMORE INC JEWI 4105593503 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 BARAK HERMANN PRESIDENT & CEO 4105593503 2018-05-08 1 julia flannery cpa P00928918 4102469300 2016 2022-09-23 18:48:47Z BARAK HERMANN 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 17535786 0 X WWW.JCC.ORG X 1951 MD Inspired by Jewish values, we create meaningful experiences and opportunities to enrich, connect, and celebrate a vibrant Jewish community. 64 64 797 500 0 0 5380151 7147507 9996779 9830915 446 123 379798 440384 15757174 17418929 1299195 1123520 0 0 9726957 9953492 0 0 98585 4824671 6096055 15850823 17173067 -93649 245862 4371604 5169478 3892547 4366381 479057 803097 X Inspired by Jewish values, we create meaningful experiences and opportunities to enrich, connect, and celebrate a vibrant Jewish community. 0 0 2890318 741261 4010242 MEMBERSHIP: The JCC offers various membership categories to the public. Membership entitles those individuals & families to utilize either of our two main locations and our drop in family playtime facility in Baltimore city. 90% of our members tell us they join for fitness, wellness, recreation and aquatics which is listed below. Membership allows for use of our grounds, outdoor rec park in summer at Owings Mills, as well as discounts on our programs. The JCC provides financial assistance to those who need help to belong to the JCC. 2443808 88334 964272 FITNESS, WELLNESS & RECREATION: FITNESS, WELLNESS & RECREATION IS A KEY POINT OF ENTRY FOR MEMBERSHIP. TO THIS END, THE JCC IS FULLY COMMITTED TO ENHANCING MEMBERSHIP GROWTH AND RETENTION FOR ITS 5,600 MEMBER HOUSEHOLDS. THIS YEAR, YOUTH PROGRAMING CONTINUED TO EXPAND REACHING ADDITIONaL HOUSEHOLDS AND CHILDREN. THE AQUATICS DEPARTMENT IS CONTINUING TO PROVIDE YEAR ROUND PROGRAMS FOR ALL LEVELS AND AGES. THE JCC IS THE LARGEST PROVIDER OF AMERICAN RED CROSS CERTIFICATION PROGRAMS IN THE BALTIMORE AREA WHICH INCLUDE LIFEGUARDING, WATER SAFETY INSTRUCTOR, CERTIFIED POOL OPERATOR, BABYSITTING, FIRST AIDE AND CPR TRAININGS. 2381358 200880 2477681 EARLY CHILDHOOD EDUCATION PROGRAM: THE JCC'S EARLY CHILDHOOD EDUCATION (ECE) PROGRAM PROVIDES A NON-DENOMINATIONAL JEWISH PRE-SCHOOL PROGRAM AND AN INTEGRATED, DEVELOPMENTALLY APPROPRIATE CURRICULUM DESIGNED TO PROMOTE SELF ESTEEM. TO SEND THEIR CHILDREN TO THE PRESCHOOL, FAMILIES MUST BE MEMBERS OF THE CENTER. THE OWINGS MILLS ECE INCLUDES PRE-SCHOOL CLASSES AS WELL AS A KINDERGARTEN AND SERVES 300 FAMILIES. THE PARK HEIGHTS ECE SERVES 85 FAMILIES AND ALSO OFFERS AN INFANT/TODDLER DAY CARE PROGRAM. BOTH ECE'S PROVIDE PART-TIME PROGRAMS FOR CHILDREN WITH ONE STAY-AT-HOME PARENT OR FAMILIES WITH HOME SUPPORT THAT CAN PICK UP THE CHILDREN MID-DAY, AS WELL AS THE FULL-DAY PRESCHOOL PLUS PROGRAM. 1299048 93045 1480676 SUMMER CAMP PROGRAMS AT THE JCC OF GREATER BALTIMORE: THE JCC OFFERS 16 DIFFERENT TOTAL CAMP EXPERIENCES FOR AGES 5 TO 15 INCLUDING TENNIS, SWIMMING, SPORTS, THEATER AND ARTS. OUR CAMPS OFFER SEVERAL RECREATIONAL PROGRAMS FOR CAMPERS WITH COGNITIVE, DEVELOPMENTAL AND PHYSICAL DISABILITIES THROUGH OUR INCLUSION PROGRAM, AS WELL AS A SELF CONTAINED PROGRAM FOR TEENS WITH DISABILITIES. ALTOGETHER THE JCC SERVES MORE THAN 1,000 CHILDREN & TEENS THROUGHOUT OUR SUMMER CAMP SEASON. 6594824 897461 other program services 7893872 93045 2378137 15609356 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 55 0 1 797 1 0 0 0 0 0 0 0 0 0 0 X 64 64 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MD X KENNETH H KARSH SVP & CFo 4105593503 5700 Park Heights Ave baltimore MD 21215 Maury Garten CHAIRMAN OF THE BOARD 10.00 X X 0 0 0 Randi Buergenthal 1ST VICE CHAIRMAN 10.00 X X 0 0 0 Harry Kozlovsky VICE CHAIRMAN 2.00 X X 0 0 0 Richard Lipsky VICE CHAIRMAN 2.00 X X 0 0 0 Carol Noel VICE CHAIRMAN 4.00 X X 0 0 0 Laura Rubenstein VICE CHAIRMAN 4.00 X X 0 0 0 Larry Plant TREASURER 4.00 X X 0 0 0 Zhanna Maydanich SECRETARY 2.00 X X 0 0 0 Yoni Adler bOARD MEMBER 1.00 X 0 0 0 Andy Attman BOARD MEMBER 1.00 X 0 0 0 Jeremy Ben-Zev BOARD MEMBER 1.00 X 0 0 0 Jon Cardin BOARD MEMBER 1.00 X 0 0 0 Dmitry Cherches bOARD MEMBER 1.00 X 0 0 0 Robb Cohen BOARD MEMBER 1.00 X 0 0 0 Joe DeMattos BOARD MEMBER 1.00 X 0 0 0 Haya Fishman BOARD MEMBER 1.00 X 0 0 0 Stacey Garland BOARD MEMBER 1.00 X 0 0 0 Scott Gensler bOARD MEMBER 1.00 X 0 0 0 Faith Gershowitz BOARD MEMBER 1.00 X 0 0 0 Robert Goldstein BOARD MEMBER 1.00 X 0 0 0 Kayla Gross bOARD MEMBER 1.00 X 0 0 0 Shelley Hendler BOARD MEMBER 1.00 X 0 0 0 Gil Horwitz BOARD MEMBER 1.00 X 0 0 0 Janet Jacobs BOARD MEMBER 1.00 X 0 0 0 Jen Kaplan BOARD MEMBER 1.00 X 0 0 0 Jon Lewis BOARD MEMBER 1.00 X 0 0 0 Samuel Luxenberg BOARD MEMBER 1.00 X 0 0 0 Betsy Narrow BOARD MEMBER 1.00 X 0 0 0 Jen Osterweil bOARD MEMBER 1.00 X 0 0 0 Mark Renbaum BOARD MEMBER 1.00 X 0 0 0 David Rosen BOARD MEMBER 1.00 X 0 0 0 Nina Rosenzwog BOARD MEMBER 1.00 X 0 0 0 Andrea Schulman BOARD MEMBER 1.00 X 0 0 0 Keith Shapiro BOARD MEMBER 1.00 X 0 0 0 Sandy Shapiro BOARD MEMBER 1.00 X 0 0 0 Liz Simon-Higgs bOARD MEMBER 1.00 X 0 0 0 Jenn Stein BOARD MEMBER 1.00 X 0 0 0 Stephanie Stewart bOARD MEMBER 1.00 X 0 0 0 Vlad Volinsky BOARD MEMBER 1.00 X 0 0 0 Brett Weil bOARD MEMBER 1.00 X 0 0 0 Howard Zuckerman bOARD MEMBER 1.00 X 0 0 0 Annette Saxon BOARD MEMBER 0.20 X 0 0 0 Will Minkin BOARD MEMBER 1.00 X 0 0 0 Neil Demchick BOARD MEMBER 1.00 X 0 0 0 Eric Nislow bOARD MEMBER 0.20 X 0 0 0 Beth Mayers bOARD MEMBER 0.20 X 0 0 0 Lawrence I Rosenberg bOARD MEMBER 0.20 X 0 0 0 David M Max BOARD MEMBER 4.00 X 0 0 0 Arthur H Adler BOARD MEMBER 0.20 X 0 0 0 Michael S Saxon BOARD MEMBER 0.20 X 0 0 0 Marcy K Kolodny BOARD MEMBER 0.20 X 0 0 0 Joseph Meyerhoff II BOARD MEMBER 0.20 X 0 0 0 Myrna E Cardin BOARD MEMBER 0.20 X 0 0 0 Bruce S Hoffberger BOARD MEMBER 0.20 X 0 0 0 Robert A Manekin BOARD MEMBER 0.20 X 0 0 0 Peggy K Wolf BOARD MEMBER 0.20 X 0 0 0 Monte Fried BOARD MEMBER 0.20 X 0 0 0 Jacob Cohen BOARD MEMBER 0.20 X 0 0 0 Sue Glick Liebman BOARD MEMBER 0.20 X 0 0 0 Robert M Hankin BOARD MEMBER 0.20 X 0 0 0 Michael K Hettleman BOARD MEMBER 0.20 X 0 0 0 pacy a oletsky BOARD MEMBER 0.20 X 0 0 0 wilbert h sirota bOARD MEMBER 0.20 X 0 0 0 robert w catzen bOARD MEMBER 0.20 X 0 0 0 barak hermann PRESIDENT & CHIEF EXECUTIVE OFFICER 80.00 X 262112 0 43626 Kenneth H Karsh chief financial officer 70.00 X 126198 0 6747 susan scherr-seitz chief program officer 65.00 X 123027 0 5448 david zahn director of facilities 50.00 X 115070 0 4930 626407 0 60751 4 0 1 0 woodlawn motor coach inc 6523 baltimore national pike baltimore MD 21228 transportation 242312 brickman group ltd 18 cockeysville road 300 cockeysville MD 21030 grounds maintenance 125919 2 139674 65210 6942623 7147507 membership revenue 900099 4010242 4010242 PROGRAM SERVICE FEES 713990 3077339 3077339 EARLY CHILDHOOD EDUCAT 611600 2477681 2477681 misc. revenue & Printi 900099 265070 265070 VENDING MACHINES 900099 583 583 9830915 123 123 458980 0 458980 458980 458980 58307 139674 90218 -31911 -31911 39954 26639 13315 13315 17418929 9830332 0 441090 1123520 1123520 404664 323731 60700 20233 7886795 7137549 709812 39434 208236 188454 18741 1041 847712 716316 127157 4239 606085 512142 90913 3030 15170 15170 25501 21548 3825 128 1093931 1038928 55003 205108 194853 10255 485738 410525 72784 2429 164219 138765 24633 821 2465432 2228230 212444 24758 45841 38736 7105 76390 64550 11840 5072 4818 254 328197 297018 29538 1641 166133 150350 14952 831 PROGRAM SERVICES EXPENS 1019323 1019323 17173067 15609356 1465126 98585 2857 2857 87552 327944 1737230 1720392 36119 33617 18600 19606 202925 194543 4677877 2642539 1666958 2035338 539724 602870 79639 232311 4371604 5169478 641473 793597 3148205 3223411 21677 13254 81192 336119 3892547 4366381 X -365346 -156014 522846 637554 321557 321557 479057 803097 4371604 5169478 245862 78178 0 X 0 1 X 1 0 X 4397063 4423086 5227160 5380151 7147507 26574967 9102909 9663887 9652046 9839585 9664106 47922533 13499972 14086973 14879206 15219736 16811613 74497500 0 0 0 74497500 463331 590693 469253 443350 459103 2425730 463331 590693 469253 443350 459103 2425730 99483 85282 144091 225783 265070 819709 14062786 14762948 15492550 15888869 17535786 77742939 0.95830 0.95790 0.03120 0.03180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 539724 1500 78301 10482 6173 602870 642754 2446 -33589 65566 6321 539724 671850 1440 1885 32421 642754 692774 2750 103731 127405 671850 496355 153406 72134 29121 692774 0.53340 0.46660 1 0 2033530 1148743 884787 878096 496038 382058 1766251 997758 768493 2035338 JEWISH COMMUNITY INVESTMENT FUND 602870 F 602870 line of credit 336119 336119 X 16500823 78178 10379 116857 205414 16295409 1123520 1123520 17418929 16176783 10379 116857 127236 16049547 1123520 1123520 17173067 Part V, Line 4: All endowment funds support programs of the Jewish Community Center. Arts & Culture, Early Childhood Education, Camp, Scholarship Assistance, Older Adults, Facilty and Equipment upkeep. Part X, Line 2: The JCC has adopted the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this policy, the JCC may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position would be sustained on examination by taxing authorities, based on the technical merits of the position. Management has evaluated the JCC's tax positions and has concluded that the JCC has taken no uncertain tax positions that require adjustment to the financial statements to comply with provisions of this guidance. the JCC is no longer subject to income tax examinations by the U.S. federal, state or local tax authorities for years before June 30, 2014. Part XI, Line 2d - Other Adjustments: COGS NETTED WITH SALES REVENUE 26,639. fundraising expenses netted with revenue 90,218. Part XI, Line 4b - Other Adjustments: grant expenses 1,123,520. Part XII, Line 2d - Other Adjustments: cogs netted with sales revenue 26,639. fundraising expense netted with revenue 90,218. Part XII, Line 4b - Other Adjustments: grant expenses 1,123,520. hall of fame 71084 22724 48360 31030 j-live 68167 65450 2717 27935 1 58730 51500 7230 31253 197981 139674 58307 90218 90218 -31911 Part II, Column C The other event is the Community Block Party. 1 Need based Membership assistance 714 425028 Need based Educational assistance 61 98277 Need based Summer Camp assistance 59 20916 Need based Programatic assistance 16 11752 need based discounts 1840 230238 Staff Scholarships for membership 167 41860 Jewish Communal Professional Scholarships for membership 533 295449 Part I, Line 2: Members are evaluated for scholarship grants for pre-school, summer camps, programs and membership based on income, assets and need. Life circumstances are assessed and are part of the evaluation. Other grant funds are awarded as sibling discounts for various programs. Jewish Communal Professionals and employees also receive grants reducing the cost of membership. Expenses for all grants are tracked against budgeted amounts. X X X X 0 0 0 0 0 0 0 0 0 barak hermann PRESIDENT & CHIEF EXECUTIVE OFFICER 261451 0 0 0 661 0 10315 0 33311 0 305738 0 0 0 barak hermann president and ceo relocation and housing X 50000 33617 0 1 1 33617 Form 990, Part I, Line 1 Vision Statement: The JCC will develop, promote and maintain a Jewish neighborhood that strengthens and celebrates the Baltimore Jewish community by: - Nurturing smaller communities within our JCC Neighborhood among Jews who visit our JCCs, live in the Baltimore community, and connect with us virtually; - Maintaining that all Jews are bound together as a community and responsible for one another; - Promoting inclusive, spirited environments that celebrate the diversity of our community and the uniqueness of every Jew, along with their family and friends; - Establishing and enhancing mutually beneficial partnerships with Jewish and other communal institutions; and - Enhancing the ability of JCC professionals and volunteer leaders to exemplify Jewish values in their daily interactions. Our "JCC Neighborhood" invites individuals to progress along their personal journey of Jewish identity and learning by connecting them with pathways filled with meaningful Jewish experiences. form 990, part i, line 6 The JCC has approximately 500 volunteers made up of board members, committee members, school pta members, coaches and community leaders. Volunteers are an integral part of our programs and operations. The JCC would not be able to support as many individuals and families without the time and effort of our wonderful volunteers. Form 990, Part VI, Section A, line 2 ANNETTE SAXON & MICHAEL SAXON HAVE A FAMILY RELATIONSHIP. Form 990, Part VI, Section B, line 11b The process by which the 990 is shared, is that the Audit Committee reviews the 990 with the outside audit firm tax manager as well as the CFO and Senior management. The chair of the Audit Committee then distributes the return to the board of directors prior to filing with the IRS. Form 990, Part VI, Section B, line 12c All members of the Board of Directors as well as all staff are required to sign our conflict of Interest policy on an annual basis. Board members sign at our first meeting of the year and staff are required to sign at our annual payroll audit each fall, where they must come in person to pick up their live paycheck. Determinations of conflicts are made by the CFO and President based upon information from operations, procurement of goods & services and/or any contracted services being bid on, or RFP's being issued. Any conflicts that become known are shared with the Chair of the Board and individuals involved will be restricted from any voting on the issue, purchase or contract in question. The JCC does not prohibit a transaction with a conflict but will proceed with transparency and in the best interest of the organization. Form 990, Part VI, Section B, line 15a The compensation committee in conjunction with our major funding partner collaborate on the CEO's compensation. Comparisons are reviewed with other JCC's by reviewing 990's and reviewing compensation surveys or studies. Other top executive compensation is determined by the CEO and Chair also with the review of comparable studies, surveys and 990's. Form 990, Part VI, Section C, line 19 The organization will make any of its governing documents, policies and financial statements available to the public upon request for the same period of disclosure as set forth in section 6104(d).