2017-05-15T13:19:45-05:00 2016-06-30 420714325 RSM US LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2015-07-01 520619002 JEWISH COMMUNITY CENTER OF BALTIMORE INC JEWI 4103565200 3506 GWYNNBROOK AVENUE BALTIMORE MD 21117 BARAK HERMANN PRESIDENT 4103565200 2017-05-11 1 JULIA FLANNERY CPA P00928918 4102469300 2015 2021-01-29 14:40:06Z BARAK HERMANN 3506 GWYNNBROOK AVENUE BALTIMORE MD 21117 15888921 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 64 817 500 51 0 5227160 5380151 9716662 9996779 1440 446 428316 379798 15373578 15757174 977130 1299195 0 0 9640690 9726957 0 0 96247 4611870 4824671 15229690 15850823 143888 -93649 5738620 4371604 5132325 3892547 606295 479057 X INSPIRED BY JEWISH VALUES, WE CREATE MEANINGFUL EXPERIENCES AND OPPORTUNITIES TO ENRICH, CONNECT, AND CELEBRATE A VIBRANT JEWISH COMMUNITY. 0 0 2267597 52039 1001070 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 16,000 MEMBERS. THIS YEAR, YOUTH PROGRAMMING 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. 2261603 215777 2804265 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. 1330201 154282 1380151 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. 740325 332392 448702 ARTS & CULTURE: THE GORDON CENTER FOR PERFORMING ARTS ON THE CAMPUS OF THE ROSENBLOOM OWINGS MILLS JCC PRESENTS MORE THAN 60 DIVERSE PERFORMANCE OPPORTUNITIES EACH PERFORMANCE SEASON, INCLUDING MANY SOLD OUT SHOWS AND FILMS. THROUGHOUT THE YEAR, THE GORDON CENTER RECEIVES OPERATIONAL AND CAPITAL GRANTS FROM PRIVATE AND PUBLIC FUNDERS. IN USE ON AVERAGE 200 DAYS PER YEAR, THE GORDON CENTER HAS MORE THAN 28,000 PATRONS OF ALL AGES THAT ENJOY THE AFFORDABLE, ACCESSIBLE, AND MULTI-DISCIPLINARY PROGRAMMING PROVIDING THROUGHOUT ITS SEPTEMBER TO MAY SEASON. 1027994 51912 3981432 MEMBERSHIPS 6745467 492793 380022 OTHER PROGRAM SERVICES 8513786 877097 4810156 14373187 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 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 48 0 1 817 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 1 0 MD X KENNETH H KARSH SVP & CFO 4105593503 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 ANNETTE SAXON CHAIRMAN OF THE BOARD 10.00 X X 0 0 0 MAURY GARTEN 1ST VICE CHAIRMAN 10.00 X X 0 0 0 RANDI BUERGENTHAL VICE CHAIRMAN 10.00 X X 0 0 0 RANDI HERTZBERG VICE CHAIRMAN 10.00 X X 0 0 0 CAROL NOEL VICE CHAIRMAN 10.00 X X 0 0 0 LARRY PLANT VICE CHAIRMAN 10.00 X X 0 0 0 KEVIN KEANE TREASURER 10.00 X X 0 0 0 LAURA RUBENSTEIN SECRETARY 10.00 X X 0 0 0 YONI ADLER BOARD MEMBER 4.00 X 0 0 0 ANDY ATTMAN BOARD MEMBER 4.00 X 0 0 0 DMITRY CHERCHES BOARD MEMBER 4.00 X 0 0 0 MARTY COHEN BOARD MEMBER 4.00 X 0 0 0 DR HOWARD DAVIDOV BOARD MEMBER 4.00 X 0 0 0 ELLIE FEINERMAN BOARD MEMBER 4.00 X 0 0 0 FAITH GERSHOWITZ BOARD MEMBER 4.00 X 0 0 0 ROBERT GOLDSTEIN BOARD MEMBER 4.00 X 0 0 0 SHELLEY HENDLER BOARD MEMBER 4.00 X 0 0 0 GIL HORWITZ BOARD MEMBER 4.00 X 0 0 0 JANET JACOBS BOARD MEMBER 4.00 X 0 0 0 HARRY KOZLOVSKY BOARD MEMBER 4.00 X 0 0 0 JON LEWIS BOARD MEMBER 4.00 X 0 0 0 SAMUEL LUXENBERG BOARD MEMBER 4.00 X 0 0 0 SIMON MARCIANO BOARD MEMBER 4.00 X 0 0 0 ZHANNA MAYDANICH BOARD MEMBER 4.00 X 0 0 0 BETSY NARROW BOARD MEMBER 4.00 X 0 0 0 JEN OSTERWEIL BOARD MEMBER 4.00 X 0 0 0 MITCHELL PLATT BOARD MEMBER 4.00 X 0 0 0 RABBI SHLOMO PORTER BOARD MEMBER 4.00 X 0 0 0 MARK RENBAUM BOARD MEMBER 4.00 X 0 0 0 BETH RHEINGOLD BOARD MEMBER 4.00 X 0 0 0 DAVID ROSEN BOARD MEMBER 4.00 X 0 0 0 SANDY ROSENBLOOM BOARD MEMBER 4.00 X 0 0 0 NINA ROSENZWOG BOARD MEMBER 4.00 X 0 0 0 RABBI DANA SAROKEN BOARD MEMBER 4.00 X 0 0 0 ANDREA SCHULMAN BOARD MEMBER 4.00 X 0 0 0 KEITH SHAPIRO BOARD MEMBER 4.00 X 0 0 0 SANDY SHAPIRO BOARD MEMBER 4.00 X 0 0 0 SANDY SILBERMAN BOARD MEMBER 4.00 X 0 0 0 LIZ SIMON-HIGGS BOARD MEMBER 4.00 X 0 0 0 JENN STEIN BOARD MEMBER 4.00 X 0 0 0 VLAD VOLINSKY BOARD MEMBER 4.00 X 0 0 0 DEBBIE VOGELSTEIN BOARD MEMBER 4.00 X 0 0 0 WILL MINKIN BOARD MEMBER 2.00 X 0 0 0 NEIL DEMCHICK BOARD MEMBER 2.00 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 2.00 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 80.00 X 256820 0 40708 KENNETH H KARSH CHIEF FINANCIAL OFFICER 65.00 X 127204 0 6843 DAVID ZAHN DIRECTOR OF FACILITIES 55.00 X 115162 0 4953 499186 0 52504 3 0 1 0 WOODLAWN MOTOR COACH INC 6523 BALTIMORE NATIONAL PIKE BALTIMORE MD 21228 TRANSPORTATION 141498 TEXAS SCENIC COMPANY INC PO BOX 680008 SAN ANTONIO TX 78268 ELECTRICAL SERVICES 105500 2 81940 44426 5253785 5380151 MEMBERSHIP DUES 900099 3955233 3955233 PROGRAM SERVICE FEES 713990 2970541 2970541 EARLY CHILDHOOD EDUCAT 611600 2804265 2804265 MISC. REVENUE & PRINTI 900099 225783 225783 GUEST PASSES 713990 39820 39820 1137 1137 9996779 446 51 395 442956 0 442956 442956 442956 31372 81940 101480 -70108 -70108 37217 30267 6950 6950 15757174 9995642 51 381330 195828 195828 1103367 1103367 382418 305934 57363 19121 7642321 6877892 709756 54673 240236 217414 21621 1201 887391 749845 133109 4437 574591 485529 86189 2873 12314 12314 25501 21548 3825 128 924424 878491 45933 180835 152806 27125 904 417533 352815 62630 2088 151727 128209 22759 759 1511479 1367889 136033 7557 45981 38854 7127 66170 55914 10256 4561 4333 228 331681 300172 29851 1658 165101 149416 14859 826 PROGRAM SERVICES EXPENS 982803 982803 4561 4128 411 22 15850823 14373187 1381389 96247 2857 2857 840485 87552 2133641 1737230 43057 36119 17769 18600 212238 202925 4513555 2846597 1677719 1666958 642754 539724 168100 79639 5738620 4371604 1107956 641473 3857607 3148205 34995 21677 131767 81192 5132325 3892547 X -342018 -365346 626756 522846 321557 321557 606295 479057 5738620 4371604 -93649 -33589 0 X 0 1 X 1 0 X 4052946 4397063 4423086 5227160 5380151 23480406 9139786 9102909 9663887 9652046 9839585 47398213 13192732 13499972 14086973 14879206 15219736 70878619 0 0 0 70878619 383670 463331 590693 469253 443350 2350297 383670 463331 590693 469253 443350 2350297 207126 99483 85282 144091 225783 761765 13783528 14062786 14762948 15492550 15888869 73990681 0.95790 0.95790 0.03180 0.03150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 642754 2446 -33589 65566 6321 539724 671850 1440 1885 32421 642754 692774 2750 103731 127405 671850 496355 153406 72134 29121 692774 582355 2344 -11181 71651 5512 496355 0.59580 0.40420 1 0 2186745 1392624 794121 1063770 677458 386312 1263040 776515 486525 1666958 JEWISH COMMUNITY INVESTMENT FUND 539724 F 539724 LINE OF CREDIT 81192 81192 X 14751965 -33589 131747 98158 14653807 1103367 1103367 15757174 14879203 131747 131747 14747456 1103367 1103367 15850823 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, 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: COGS NETTED WITH SALES REVENUE 30,267. FUNDRAISING EXPENSES NETTED WITH REVENUE 101,480. PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSES 1,103,367. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS NETTED WITH SALES REVENUE 30,267. FUNDRAISING EXPENSE NETTED WITH REVENUE 101,480. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANT EXPENSES 1,103,367. BIENNIAL 40375 39475 900 43328 BIDS 4 KIDS 38861 12375 26486 22921 1 34076 30090 3986 35231 113312 81940 31372 101480 101480 -70108 1 PEARLSTONE CONFERENCE & RETREAT CENTER INC 5425 MOUNT GILEAD ROAD REISTERSTOWN MD 21136 432080719 501(C)(3) 195828 BOOK VALUE FIXED ASSETS GENERAL SUPPORT 1 0 NEED BASED MEMBERSHIP ASSISTANCE 793 431097 NEED BASED EDUCATIONAL ASSISTANCE 83 125964 NEED BASED SUMMER CAMP ASSISTANCE 40 13721 NEED BASED PROGRAMATIC ASSISTANCE 23 14586 PROGRAM DISCOUNTS 1406 216849 STAFF SCHOLARSHIPS FOR MEMBERSHIP 177 44574 JEWISH COMMUNAL PROFESSIONAL SCHOLARSHIPS FOR MEMBERSHIP 648 256576 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 256233 0 0 0 587 0 10377 0 30331 0 297528 0 0 0 BARAK HERMANN PRESIDENT RELOCATION AND HOUSING X 50000 36119 0 1 1 36119 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 11 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 15 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).