2025-11-17T14:30:25-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2024-01-01 411933056 THE JEWISH COMMUNITY BUILDING CORPORATION JEWI 9525932600 4330 CEDAR LAKE ROAD MINNEAPOLIS MN 55416 RAFINA LARSEN CFO 9525932600 2025-11-17 1 1 KAREN A GRIES P00078514 6128764500 2025-11-17 2024 2025-03-06 01:10:19Z DAN LIEBERMAN 4330 CEDAR LAKE ROAD MINNEAPOLIS MN 55416 4084495 0 X WWW.JEWISHMINNEAPOLIS.ORG X 1999 MN HOLDING REAL ESTATE ASSETS FOR MINNEAPOLIS JEWISH FEDERATION. 5 5 0 5 0 0 2611192 1002430 0 0 2794 209 -848756 188563 1765230 1191202 0 342327 0 0 0 0 0 0 0 0 4799 0 347126 1765230 844076 14794336 15324662 4582704 4268954 10211632 11055708 THE JEWISH COMMUNITY BUILDING CORPORATION IS ORGANIZED FOR THE PURPOSE OF HOLDING REAL ESTATE ASSETS FOR MINNEAPOLIS JEWISH FEDERATION. 0 0 THE JEWISH COMMUNITY BUILDING CORPORATION IS ORGANIZED FOR THE PURPOSE OF HOLDING REAL ESTATE ASSETS FOR MINNEAPOLIS JEWISH FEDERATION. 0 1 0 0 0 0 0 0 0 1 0 0 1 1 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 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X RAFINA LARSEN 9525932600 4330 CEDAR LAKE ROAD MINNEAPOLIS MN 55416 DAN LIEBERMAN CHAIR 0.50 1.00 X X 0 0 0 BRAD BIRNBERG DIRECTOR 0.50 1.00 X 0 0 0 DAVID SEGAL DIRECTOR 0.50 0.00 X 0 0 0 MARK APPLEBAUM DIRECTOR 0.50 20.00 X 0 0 0 STEVE LEVENTHAL DIRECTOR 0.50 0.00 X 0 0 0 JAMES A COHEN CHIEF EXECUTIVE OFFICER 1.00 40.50 X 0 453360 37979 MARTIN LIPSHUTZ CHIEF FINANCIAL OFFICER 0.50 42.50 X 0 178399 3117 SHAI AVNY CHIEF OPERATING OFFICER 1.00 40.00 X 0 146364 31728 0 778123 72824 0 0 1 0 UNIVERSAL CLEANING 12372 RIVER RIDGE BLVD BURNSVILLE MN 55337 MAINTENANCE 428846 MAINTENANCE TEAM 10250 VALLEY VIEW ROAD STE 133 EDEN PRAIRIE MN 55344 MAINTENANCE 317295 MARCO TECHNOLOGIES LLC 12501 WHITEWATER DRIVE SUITE 200 MINNETONKA MN 55343 SECURITY 117882 UNIVERSAL PROTECTION DBA ALLIED UNIVERSA 14751 126TH AVE N DAYTON MN 55327 SECURITY 115682 4 739878 178377 84175 1002430 209 209 2888363 2893293 -4930 -4930 -54516 49586 INSURANCE PROCEEDS 900099 193493 193493 193493 1191202 -54516 0 243288 342327 1000 1188 2611 347126 4778 107 4661 24422957 9902538 14523050 14520419 266508 799475 14794336 15324662 4582704 4268954 4582704 4268954 X 9986632 10830708 225000 225000 10211632 11055708 14794336 15324662 844076 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3922526 3922526 12007615 9225984 2781631 8492816 676554 7816262 14520419 DUE FROM MINNEAPOLIS JEWISH FEDERATION 797475 SECURITY DEPOSIT 2000 799475 SECURITY DEPOSIT LIABILITY 175 LEASES AT BELOW-MARKET RATES 4268779 4268954 X PART X, LINE 2: THE ORGANIZATION HAS ADOPTED A POLICY THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE POLICY DESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023, RESPECTIVELY. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. 1 MINNESOTA JEWISH COMMUNITY FOUNDATION LLC 4330 SOUTH CEDAR LAKE ROAD MINNEAPOLIS MN 55416 410693866 5001(C)(3) 342327 0 JCBC FUND 1 0 PART I, LINE 2: GRANT WAS TRANSFERRED TO RELATED ORGANIZATION. 0 0 0 JAMES A COHEN CHIEF EXECUTIVE OFFICER 0 404532 0 46971 0 1857 0 4343 0 33636 0 491339 0 0 MARTIN LIPSHUTZ CHIEF FINANCIAL OFFICER 0 147972 0 30000 0 427 0 3117 0 0 0 181516 0 0 SHAI AVNY CHIEF OPERATING OFFICER 0 130025 0 15000 0 1339 0 3346 0 28382 0 178092 0 0 PART I, LINE 3 THE ORGANIZATION RELIED ON MINNEAPOLIS JEWISH FEDERATION, A RELATED ORGANIZATION, TO DETERMINE THE OFFICERS' COMPENSATION. THE FOLLOWING WERE USED BY MINNEAPOLIS JEWISH FEDERATION TO ESTABLISH THE COMPENSATION: 1. COMPENSATION COMMITTEE 2. COMPENSATION SURVEY OR STUDY 3. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PLEASE SEE SCHEDULE O, STATEMENT FOR FORM 990, PART VI, SECTION B, LINES 15A AND 15B FOR SUPPLEMENTARY INFORMATION ON COMPENSATION POLICIES. FORM 990, PART VI, SECTION A, LINE 2 MARK APPLEBAUM, BRAD BIRNBERG AND DAN LIEBERMAN ALSO SERVE ON THE BOARD OF MINNEAPOLIS JEWISH FEDERATION. JAMES COHEN, MARTIN LIPSHUTZ AND SHAI AVNY ALSO SERVE AS OFFICERS OF MINNEAPOLIS JEWISH FEDERATION. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE JEWISH COMMUNITY BUILDING COPORATION IS MINNEAPOLIS JEWISH FEDERATION. FORM 990, PART VI, SECTION A, LINE 7A ALL MEMBERS OF THE BOARD OF DIRECTORS ARE APPOINTED BY THE PRESIDENT OF MINNEAPOLIS JEWISH FEDERATION, THE SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING MATTERS REQUIRE THE APPROVAL OF MINNEAPOLIS JEWISH FEDERATION, THE SOLE MEMBER: 1. AMENDMENT OF THE ARTICLES OF INCORPORATION OR ANY ADOPTION, AMENDMENT, OR REPEAL OF THE BYLAWS; 2. ADMISSION OF NEW MEMBERS OF THE CORPORATION; 3. MERGERS INVOLVING THE CORPORATION; 4. SALE OF ALL OR SUBSTANTIALLY ALL ASSETS OF THE CORPORATION; AND 5. DISSOLUTION OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S DIRECTOR OF ACCOUNTING AND ITS CHIEF FINANCIAL OFFICER. IT IS THEN REVIEWED AND APPROVED BY THE JEWISH COMMUNITY BUILDING CORPORATION BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE JEWISH COMMUNITY BUILDING CORPORATION FOLLOWS THE CONFLICT OF INTEREST POLICY OF MINNEAPOLIS JEWISH FEDERATION, ITS SOLE MEMBER. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL BOARD MEMBERS AND STAFF. COVERED INDIVIDUALS ARE REQUIRED TO COMPLETE AN ANNUAL DISCLOSURE FORM. INDIVIDUALS ARE REQUIRED TO FULLY DISCLOSE THE SPECIFIC NATURE OF ANY INTEREST OR INVOLVEMENT THAT MAY RESULT IN A CONFLICT. THE PRESIDENT (OR CHAIR OF ANY COMMITTEE OF THE BOARD ENTRUSTED WITH MINNEAPOLIS JEWISH FEDERATION OVERSIGHT OF CONFLICTS OF INTEREST) SHALL REPORT TO THE BOARD, AT LEAST ANNUALLY, LISTING ALL CONFLICTS OF INTEREST DISCLOSED TO IT, AND IDENTIFYING ALL CONFLICTS THAT WERE WAIVED. UNLESS OTHERWISE APPROVED BY THE BOARD, AN INDIVIDUAL WITH A CONFLICT IS REQUIRED TO REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE TRANSACTION. ANY PERSON OR PERSONS INVOLVED SHALL NOT VOTE ON SUCH MATTERS. THE CONFLICT OF INTEREST ACTIONS ARE DOCUMENTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE CEO IS SET BY WRITTEN AGREEMENT AND REVIEWED PERIODICALLY BY THE PERSONNEL AND COMPENSATION COMMITTEE OF MINNEAPOLIS JEWISH FEDERATION, WHICH CONSIST OF THREE (3) OR MORE INDEPENDENT BOARD MEMBERS. THE COMMITTEE'S PROCESS TO EVALUATE THE COMPENSATION OF THE CEO TAKES INTO ACCOUNT (AMONG OTHER MATTERS) THE COMPENSATION DATA PUBLISHED LOCALLY FOR THE TOP 100 NON-PROFIT ORGANIZATIONS, COMPENSATION DATA FOR SIMILAR SIZED JEWISH FEDERATIONS IN OTHER COMMUNITIES, AND CURRENT ECONOMIC CONDITIONS. FORM 990, PART VI, SECTION B, LINE 15B: COMPENSATION FOR OTHER OFFICERS IS SET BY THE CHIEF EXECUTIVE OFFICER AND IS REVIEWED WITH THE PRESIDENT, AN INDEPENDENT BOARD MEMBER. COMPENSATION IS BENCHMARKED PERIODICALLY AGAINST COMPENSATION DATA FOR SIMILAR SIZED JEWISH FEDERATIONS IN OTHER COMMUNITIES. FORM 990, PART VI, SECTION C, LINE 19 THE ANNUAL REPORT AND AUDITED CONSOLIDATED FINANCIAL STATEMENTS OF THE SOLE MEMBER, MINNEAPOLIS JEWISH FEDERATION, IS AVAILABLE ON THE FEDERATION'S WEBSITE. FORM 990, PART VIII, LINE 6B: RENTAL EXPENSES ARE COMPRISED OF THE FOLLOWING: DIRECT RENTAL EXPENSES - $ 3,144,669 CONTRIBUTION FOR LEASES AT BELOW-MARKET RATES - $95,751.00 MINNEAPOLIS JEWISH FEDERATION 4330 CEDAR LAKE ROAD MINNEAPOLIS MN 55416 410693866 SOCIAL SERVICES FOR THE JEWISH COMMUNITY MN 501(C)(3) LINE 7 N/A 0 KELEN FAMILY FOUNDATION 4900 IDS TOWER 80 SOUTH 8TH STREET MINNEAPOLIS MN 55402 411854293 SUPPORT MINNEAPOLIS JEWISH FEDERATION MN 501(C)(3) LINE 12A, I MINNEAPOLIS JEWISH FEDERATION 0 EFFRESS-MILLER FAMILY FOUNDATION 8545 AVENIDA DE LAS ONDAS LA JOLLA CA 92037 411781993 SUPPORT MINNEAPOLIS JEWISH FEDERATION MN 501(C)(3) LINE 12A, I MINNEAPOLIS JEWISH FEDERATION 0 THE JUDITH AND MICHAEL BERMAN FOUNDATION 4330 CEDAR LAKE ROAD MINNEAPOLIS MN 55416 260181739 SUPPORT MINNEAPOLIS JEWISH FEDERATION MN 501(C)(3) LINE 12A, I MINNEAPOLIS JEWISH FEDERATION 0 MJF FISCAL SPONSOR 4330 SOUTH CEDAR LAKE ROAD MINNEAPOLIS MN 55416 410693866 FISCAL SPONSOR FOR COMMUNITY PROJECTS AND INITIATIVES MN 501(C)(3) LINE 7 MINNEAPOLIS JEWISH FEDERATION 0 AP DOWNTOWN LLC 4330 CEDAR LAKE ROAD MINNEAPOLIS MN 55416 410693866 HOLDING AND SELLING REAL ESTATE DONATIONS MN 501(C)(3) LINE 7 MINNEAPOLIS JEWISH FEDERATION 0 MINNESOTA JEWISH COMMUNITY FOUNDATION LLC 4330 CEDAR LAKE ROAD MINNEAPOLIS MN 55416 410693866 COMMUNITY FOUNDATION MN 501(C)(3) LINE 7 MINNEAPOLIS JEWISH FEDERATION 0 0 1 1 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 MINNEAPOLIS JEWISH FEDERATION J 121560 CASH MINNESOTA JEWISH COMMUNITY FOUNDATION LLC B 342327 CASH MINNESOTA JEWISH COMMUNITY FOUNDATION LLC C 739878 CASH MINNEAPOLIS JEWISH FEDERATION M 60000 CASH