2012-05-01T13:38:20-05:00 2011-06-30 MCGLADREY LLP 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2010-07-01 520619002 JEWISH COMMUNITY CENTER OF BALTIMORE INC JEWI 4103565200 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 LOUIS SAPOLSKY 4103565200 2012-05-01 JULIA FLANNERY CPA 4102469300 2010 2016-02-24 21:20:13Z LOUIS SAPOLSKY 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 13989044 0 X WWW.JCC.ORG X 1951 MD THE JEWISH COMMUNITY CENTER OF GREATER BALTIMORE PROMOTES AND STRENGTHENS JEWISH LIFE AND VALUES THROUGH COMMUNAL PROGRAMS AND ACTIVITIES FOR FAMILIES AND INDIVIDUALS. 67 67 799 300 0 0 3644837 4291112 9355903 9240324 3461 3049 320561 398121 13324762 13932606 1001041 1050660 0 0 8535362 8763424 0 0 73614 3673457 4167936 13209860 13982020 114902 -49414 4675309 5157503 4816971 5247475 -141662 -89972 X THE JEWISH COMMUNITY CENTER OF GREATER BALTIMORE PROMOTES AND STRENGTHENS JEWISH LIFE AND VALUES. 0 0 2722743 73891 2941873 EARLY CHILDHOOD EDUCATION PROGRAMS INCLUDES A PRE-SCHOOL, KINDERGARTEN,INFANT CARE AND FULL DAY CARE FOR 400 CHILDREN IN TWO LOCATIONS. 1025919 136244 1073214 SUMMER CAMPS INCLUDE OUR DAY CAMPS; CAMP MILLDALE, NOAH'S ARK AND OTHER SPECIALTY CAMPS, SERVING OVER 1,000 INDIVIDUAL CAMPERS AND 6,000 CAMPER WEEKS. 2773816 347778 1545575 HEALTH, FITNESS & WELLNESS IS A MAJOR COMPONENT OF OUR ORGANIZATION'S PROGRAMMING TO OUR MEMBERS. WE HAVE 16,000 MEMBERS AND THE MAJORITY PARTICIPATE IN EXERCISE CLASSES, ATHLETIC LEAGUES AND HEALTHY PROGRAMMING OFFERED BY OUR ORGANIZATION. 6178879 492747 3674874 JEWISH COMMUNITY CENTER IS A MULTI-SERVICE REGIONAL CENTER SERVING THE RECREATIONAL, CULTURAL, EDUCATIONAL, SOCIAL AND PHYSICAL NEEDS OF THE BALTIMORE COMMUNITY. THESE PROGRAMS INCLUDE MEMBERSHIP, YOUTH SERVICES, CULTURAL ARTS, SENIOR ADULT SERVICES, OUTREACH SERVICES, AND SPECIAL NEEDS. 6178879 492747 3674874 12701357 1 1 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 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 53 0 1 799 1 0 0 0 0 0 0 0 0 0 0 X 67 67 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 4105593503 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 ERIC NISLOW 2.00 X X 0 0 0 NEIL DEMCHICK 2.00 X X 0 0 0 SUE KOHN 2.00 X X 0 0 0 WILL MINKIN 2.00 X X 0 0 0 ELISE RUBENSTEIN 2.00 X X 0 0 0 DEBBIE VOGELSTEIN 2.00 X X 0 0 0 JON LEWIS 2.00 X X 0 0 0 RANDI HERTZBERG 2.00 X X 0 0 0 ANDY ATTMAN 2.00 X 0 0 0 RANDI BUERGENTHAL 2.00 X 0 0 0 DR ANDY CARDIN 2.00 X 0 0 0 JAN CARDIN 2.00 X 0 0 0 MARTY COHEN 2.00 X 0 0 0 DR HOWARD DAVIDOV 2.00 X 0 0 0 SUZETTE DESSER 2.00 X 0 0 0 MAURY GARTEN 2.00 X 0 0 0 LORI GERSTLEY 2.00 X 0 0 0 DR RANDAL GETZ 2.00 X 0 0 0 RABBI JAY GOLDSTEIN 2.00 X 0 0 0 DAVID GREENBERG 2.00 X 0 0 0 TAMMY HEYMAN 2.00 X 0 0 0 KENNETH KATZ 2.00 X 0 0 0 TOM KOHN 2.00 X 0 0 0 LARRY HETTLEMAN 2.00 X 0 0 0 SUZANNE SILVERMAN LAPIDES 2.00 X 0 0 0 CAROL NOEL 2.00 X 0 0 0 LARRY PLANT 2.00 X 0 0 0 MITCHELL PLATT 2.00 X 0 0 0 ELLIE KAGAN 2.00 X 0 0 0 DR ROBERT RIEDERMAN 2.00 X 0 0 0 HOWARD ROSENBLOOM 2.00 X 0 0 0 SANDY ROSENBLOOM 2.00 X 0 0 0 JOANNE ROSENTHAL 2.00 X 0 0 0 LAURA RUBENSTEIN 2.00 X 0 0 0 ELLEN M SAVAL 2.00 X 0 0 0 ANNETTE SAXON 2.00 X 0 0 0 JEROME SCHNYDMAN 2.00 X 0 0 0 SANDY SILBERMAN 2.00 X 0 0 0 RANDALL SINGER 2.00 X 0 0 0 DR STUART VARON 2.00 X 0 0 0 ROBERT WERTHEIMER 2.00 X 0 0 0 MORRY ZOLET 2.00 X 0 0 0 BETH MAYERS 2.00 X 0 0 0 LAWRENCE I ROSENBERG 2.00 X 0 0 0 DAVID M MAX 2.00 X 0 0 0 ARTHUR H ADLER 2.00 X 0 0 0 MICHAEL S SAXON 2.00 X 0 0 0 MARCY K KOLODNY 2.00 X 0 0 0 JOSEPH MEYERHOFF II 2.00 X 0 0 0 MYRNA E CARDIN 2.00 X 0 0 0 BRUCE S HOFFBERGER 2.00 X 0 0 0 ROBERT A MANEKIN 2.00 X 0 0 0 PEGGY K WOLF 2.00 X 0 0 0 MONTE FRIED 2.00 X 0 0 0 JACOB COHEN 2.00 X 0 0 0 CHARLES HEYMAN 2.00 X 0 0 0 SUE GLICK LIEBMAN 2.00 X 0 0 0 ROBERT M HANKIN 2.00 X 0 0 0 MICHAEL K HETTLEMAN 2.00 X 0 0 0 PACY A OLETSKY 2.00 X 0 0 0 JOHN H HELLER 2.00 X 0 0 0 WILBERT H SIROTA 2.00 X 0 0 0 ROBERT W CATZEN 2.00 X 0 0 0 MARVIN C WAHL 2.00 X 0 0 0 HARRY KOZLOVSKY 2.00 X 0 0 0 ALICE MANN 2.00 X 0 0 0 SIMON MARCIANO 2.00 X 0 0 0 LOUIS M SAPOLSKY 60.00 X 283356 0 19249 KENNETH H KARSH 60.00 X 105944 0 5297 DALE G BUSCH 60.00 X 140809 0 12750 DAVID ZAHN 60.00 X 102151 0 5297 632260 0 42593 4 0 1 0 0 59220 56485 4175407 49211 4291112 PROGRAM SERVICE FEES 713990 5356040 5356040 MEMBERSHIP DUES 900099 3628620 3628620 MISC. REVENUE & PRINTI 900099 227086 227086 GUEST PASSES 713990 23790 23790 VENDING MACHINES 900099 4788 4788 9240324 3049 3049 359426 359426 359426 359426 59133 59220 27813 31320 31320 36000 28625 7375 7375 13932606 9235536 0 405958 1050660 1050660 389301 311441 58395 19465 6867161 6214781 618044 34336 119236 107909 10731 596 893701 755177 134055 4469 494025 417451 74104 2470 25000 21125 3750 125 156664 132381 23500 783 600587 507495 90089 3003 96756 81759 14513 484 1235798 1118397 111222 6179 39320 33225 6095 29912 25276 4636 2508 2383 125 184272 166767 16584 921 156669 141786 14100 783 PROGRAM SERVICES EXPENS 1147620 1147620 CONTRACT SERVICES 492830 465724 27106 13982020 12701357 1207049 73614 1119031 739880 1778360 1961394 17353 16738 535826 720011 3109662 2005488 704830 1104174 427768 582355 92141 32951 4675309 5157503 729731 719591 4040694 4028477 45000 410812 1546 88595 4816971 5247475 X -824324 -795914 361105 384385 321557 321557 -141662 -89972 4675309 5157503 X -49414 101104 X 0 1 1 X 0 X 4281775 4103546 3797034 3644837 4291112 20118304 9552488 9555030 9425891 9195372 9049238 46778019 13834263 13658576 13222925 12840209 13340350 66896323 0 0 0 66896323 290376 294297 307423 318171 362475 1572742 290376 294297 307423 318171 362475 1572742 352122 481661 254596 181298 227086 1496763 14476761 14434534 13784944 13339678 13929911 69965828 0.95610 0.95760 0.02250 0.02140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 402210 65032 56733 23860 500115 303618 105905 40288 47601 402210 392367 -75585 13164 303618 0.35700 0.64300 1 0 381538 225715 155823 1089325 699253 390072 668574 282586 385988 970225 797934 172291 1104174 INVESTMENT FUND OF THE ASSOCIATED 582355 F 582355 DUE TO THE ASSOCIATED 88595 88595 13932606 13982020 -49414 101104 101104 51690 14090148 101104 56438 157542 13932606 0 13932606 14038458 56438 56438 13982020 0 13982020 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE HOLDS ENDOWMENT FOR THE BENEFIT OF THE JCC FOR CAPITAL EQUIPMENT, CAMP SCHOLARSHIPS AND SENIOR ADULT SERVICES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE CENTER 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 CENTER 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 CENTER'S TAX POSITIONS AND HAS CONCLUDED THAT THE CENTER HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS GUIDANCE. THE CENTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE JUNE 30, 2008. PART XII, LINE 2D - OTHER ADJUSTMENTS: COGS NETTED WITH SALES REVENUE 28,625. FUNDRAISING EXPENSES NETTED WITH REVENUE 27,813. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COGS NETTED WITH SALES REVENUE 28,625. FUNDRAISING EXPENSE NETTED WITH REVENUE 27,813. AWARDS CEREMONY 118353 59220 59133 27813 118353 59220 59133 27813 27813 31320 1 NEED BASED MEMBERSHIP ASSISTANCE 3403 421726 NEED BASED EDUCATIONAL ASSISTANCE 160 194405 NEED BASED SUMMER CAMP ASSISTANCE 172 99461 NEED BASED PROGRAMATIC ASSISTANCE 166 33989 NEED BASED MULTI CHILD DISCOUNTS 527 49735 STAFF SCHOLARSHIPS FOR MEMBERSHIP 234 148311 JEWISH COMMUNAL PROFESSIONAL SCHOLARSHIPS FOR MEMBERSHIP 205 103033 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 ARE TRACKED AGAINST BUDGET. X X X X 0 0 0 0 0 0 0 0 0 LOUIS M SAPOLSKY 283356 0 0 0 0 0 11500 0 13548 0 308404 0 0 0 DALE G BUSCH 140809 0 0 0 0 0 7040 0 12160 0 160009 0 0 0 X 1 49211 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DR. ANDY CARDIN & JAN CARDIN HAVE A FAMILY RELATIONSHIP. SUE KOHN & TOM KOHN HAVE A FAMILY RELATIONSHIP. 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 RETURN WITH THE CFO AND THE CHAIR OF THE AUDIT COMMITTEE THEN PRESENTS TO THE BOARD OF DIRECTORS. A COPY OF THE RETURN IS SHARED WITH ALL MEMBERS AND IS AVAILABLE TO ANYONE UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ON AN ANNUAL BASIS HAS ALL BOARD MEMBERS AND SENIOR STAFF COMPLETE A CONFLICT OF INTEREST STATEMENT. THE JCC ENFORCES THIS BY REVIEWING ALL CONTRACTS, AND BY THE KNOWLEDGE OF WHICH, IF ANY, BOARD MEMBERS ARE ENGAGED IN BUSINESS WITH THE JCC. FORM 990, PART VI, SECTION B, LINE 15 THE CHAIR OF THE BOARD OF DIRECTORS IN CONJUNCTION WITH OUR MAJOR FUNDING PARTNER COLLABORATE ON 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 101,104.