2025-11-17T09:33:43-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2024-01-01 410698596 MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION MINN 6512554747 1375 ST PAUL AVE ST PAUL MN 55116 MICHAEL WALDMAN CEO 6512554747 2025-11-13 1 0 RACHEL FLANDERS P01591790 6123764500 2025-11-13 2024 2025-03-06 01:10:19Z JEWISH COMMUNITY CENTER OF THE GREAT MICHAEL WALDMAN 1375 ST PAUL AVE ST PAUL MN 55116 6188085 0 1 X MINNESOTAJCC.ORG/ABOUT/ABOUT-MN-JCC-FOUNDATION X 1929 MN THE MINNESOTA JCC FOUNDATION SUPPORTS THE MISSION, PROGRAMS AND SERVICES OF THE MINNESOTA JCC. 9 9 0 12 0 0 62874 411313 0 0 545151 2105511 2191561 1420908 2799586 3937732 1020357 1969937 0 0 0 0 0 0 0 1052487 759228 2072844 2729165 726742 1208567 39029300 40717059 132458 169905 38896842 40547154 THE MINNESOTA JCC FOUNDATION'S SOLE PURPOSE IS TO SUPPORT THE MINNESOTA JCC. 0 0 2454747 1969937 325876 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. 2454747 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 0 MN X MICHAEL WALDMAN 6512554731 1375 ST PAUL AVENUE ST PAUL MN 55116 NORMAN ABRAMSON PRESIDENT 1.00 0.00 X X 0 0 0 LENNIE KAUFMAN TREASURER 1.00 0.00 X X 0 0 0 ADAM STERN TREASURER 1.00 0.00 X X 0 0 0 NANCY FUSHAN SECRETARY 1.00 0.00 X 0 0 0 PHYLLIS KARASOV SECRETARY 1.00 0.00 X 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 MELANIE BROIDA DIRECTOR 1.00 0.00 X 0 0 0 JEFFREY TANE DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL WALDMAN CHIEF EXECUTIVE OFFICER 1.00 40.00 X 0 227700 46124 0 227700 46124 0 0 1 0 0 411313 411313 388914 388914 3966950 2250353 1716597 1716597 1716597 COST REIMBURSEMENTS 900099 1420908 1420908 1420908 3937732 0 0 3526419 1969937 1969937 2616 2616 16500 16500 93818 93818 5701 5701 2504 2504 538678 484810 53868 OTHER EXPENSE 98921 98921 EQUIPMENT 490 490 2729165 2454747 274418 0 50485 167900 57670 217074 75 603956 4934 0 27255768 4575744 22038935 22680024 16877201 17048105 0 0 39029300 40717059 44787 101121 87671 68784 132458 169905 X 23856737 25519545 15040105 15027609 38896842 40547154 39029300 40717059 X 1208567 439123 2622 X X 0 0 0 X X 1 MINNESOTA JEWISH COMMUNITY CENTER 410833543 7 1 1969937 0 1 1969937 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 16877188 233125 2456341 2519561 0 17047093 15558623 71130 2358878 1111443 16877188 18780411 149229 -2560562 810455 15558623 14462789 3214072 2814152 1710602 18780411 13748651 36364 1483380 805606 14462789 0.11800 0.71400 0.16800 1 1 1 9280000 9280000 17393514 4575744 12817770 564349 564349 17905 17905 22680024 X PART V, LINE 4: THE PURPOSE OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE TO SUPPORT PROGRAMS AND SCHOLARSHIPS. THE FOUNDATION HAS ONE ENDOWED FUND HELD AT THE MINNEAPOLIS JEWISH COMMUNITY FOUNDATION. 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. 1 MINNESOTA JEWISH COMMUNITY CENTER 1375 ST PAUL AVE ST PAUL MN 55116 410833543 501(C)(3) 0 1969937 GENERAL SUPPORT 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. X 0 0 0 0 0 0 0 0 0 MICHAEL WALDMAN CHIEF EXECUTIVE OFFICER 0 217668 0 10000 0 32 0 9491 0 36633 0 273824 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 BOARD OF DIRECTORS. 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 BOARD OF DIRECTORS 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 1. FOUNDATION BOARD REVIEWS THE 990 WITH THE EXTERNAL CPA 2. BOARD VOTES ON APPROVAL TO SUBMIT THE 990 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 ASSISTANT 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 CEO AND THE FOUNDATION BOARD OF DIRECTORS PROVIDE FEEDBACK ON CEO'S PERFORMANCE AND KEY LEADERSHIP COMPETENCIES. THE MINNESOTA JCC CEO DELIVERS ANNUAL PERFORMANCE REVIEW AND COMPENSATION. DATA IS GATHERED AS TO COMPARABLE WAGES 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 2024. 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 2,622. FORM 990, PART XII, LINE 3B: THE FINANCIAL STATEMENT AUDIT IS IN PROGRESS AND IS ANTICIPATED TO BE COMPLETED IN THE NEXT MONTH. CAPP BUILDING HOLDING COMPANY LLC 1375 ST PAUL AVE ST PAUL MN 55116 854209328 HOLDING COMPANY MN 1367476 18269224 MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION CAMP BUTWIN HOLDING COMPANY LLC 1375 ST PAUL AVE ST PAUL MN 55116 854222064 HOLDING COMPANY MN 53432 4573445 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 1 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0