2011-03-22T08:08:36-05:00 2010-06-30 RSM MCGLADREY INC 100 INTERNATIONAL DRIVE SUITE 1400 BALTIMORE MD 21202 990 2009-07-01 520619002 JEWISH COMMUNITY CENTER OF BALTIMORE INC JEWI 4103565200 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 LOUIS SAPOLSKY 4103565200 2011-03-10 1 4102469300 2009 2016-02-24 21:20:13Z X ERIC NISLOW 3506 GWYNNBROOK AVENUE OWINGS MILLS MD 21117 13339678 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 TO INDIVIDUALS AND FAMILIES INCLUDING FITNESS, EARLY CHILDHOOD EDUCATION, CAMPING, CULTURAL ARTS, AND SENIOR ADULTS PROGRAMS. 62 62 842 300 0 0 3797034 3644837 9385695 9355903 7616 3461 316041 320561 13506386 13324762 1086639 1001041 0 9158188 8535362 0 78067 3887152 3673457 14131979 13209860 -625593 114902 4730833 4675309 5028426 4816971 -297593 -141662 THE JEWISH COMMUNITY CENTER OF GREATER BALTIMORE PROMOTES AND STRENGTHENS JEWISH LIFE AND VALUES THROUGH COMMUNAL PROGRAMS AND ACTIVITIES TO INDIVIDUALS AND FAMILIES. 0 0 2628112 66502 2910212 EARLY CHILDHOOD EDUCATION PROGRAMS INCLUDES A PRE-SCHOOL, KINDERGARTEN,INFANT CARE AND FULL DAy CARE FOR 400 CHILDREN IN TWO LOCATIONS. 1061215 102771 1194951 SUMMER CAMPS INCLUDE OUR DAY CAMPS, CAMP MILLDALE, NOAH'S ARK AND CAMP K'TON TON, AND OTHER PROGRAMS. 2027215 41430 992175 Health, Fitness & Wellness is a major component of our organization's programming to our members. We have 16,100 members and the majority participate in exercise classes, athletic leagues and healthy programming offered by our organization. 6254145 790338 4252748 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. 6254145 790338 4252748 11970687 1 1 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 874 0 1 842 1 0 0 0 0 0 0 0 0 0 62 62 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 4103565200 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 Claire Landers 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 Royal Pollokoff 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 Bernard Manekin 2.00 X 0 0 0 Louis M Sapolsky 40.00 X 275757 0 18832 Kenneth H Karsh 40.00 X 104808 0 5240 Dale G Busch 40.00 X 139820 0 6991 520385 0 31063 3 0 1 0 0 40871 3603966 3644837 PROGRAM SERVICE FEES 713990 5548610 5548610 membership dues 900099 3595745 3595745 misc. revenue & bad de 900099 181298 181298 GUEST PASSES 713990 24433 24433 VENDING MACHINES 900099 5817 5817 9355903 3461 3461 314710 314710 314710 314710 20767 14916 5851 5851 13324762 9350086 0 329839 1001041 1001041 393341 314673 59001 19667 6666282 6031798 595434 39050 85760 77613 7718 429 891699 753486 133755 4458 498280 421047 74742 2491 24000 20280 3600 120 138789 117277 20818 694 601835 508551 90275 3009 98248 83020 14737 491 1233074 1115932 110977 6165 35368 29883 5485 13196 11151 2045 3529 3353 176 150816 136488 13574 754 147814 133772 13303 739 PROGRAM SERVICES EXPENS 945578 945578 CONTRACT SERVICES 281210 265744 15466 13209860 11970687 1161106 78067 981618 1119031 1933198 1778360 22222 17353 654434 535826 2526046 1821216 619145 704830 303618 427768 216598 92141 4730833 4675309 769639 731277 4203787 4040694 55000 45000 5028426 4816971 X -1034412 -824324 437535 361105 299284 321557 -297593 -141662 4730833 4675309 X 0 1 1 X 0 X 4068983 4281775 4103546 3797034 3644837 19896175 8916099 9552488 9555030 9425891 9195372 46644880 12985082 13834263 13658576 13222925 12840209 66541055 0 0 0 66541055 277504 290376 294297 307423 318171 1487771 277504 290376 294297 307423 318171 1487771 188330 352122 481661 254596 181298 1458007 13450916 14476761 14434534 13784944 13339678 69486833 0.95760 0.95860 0.02140 0.02030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 303618 130722 41029 47601 427768 443617 -75585 60966 3448 303618 0.18850 0.75170 0.05980 1 0 375759 203106 172653 768594 634702 133892 602497 242967 359530 779196 740441 38755 704830 INVESTMENT FUND OF THE ASSOCIATED 427768 F 427768 13324762 13209860 114902 41029 41029 155931 13380707 41029 14916 55945 13324762 0 13324762 13224776 14916 14916 13209860 0 13209860 Part V, Line 4: Description of Intended Use of Endowment Funds: THE ASSOCIATED: JEWISH COMMUNITY FEDERATION OF BALTIMORE HOLDS ENDOWMENT FOR THE BENEFIT OF THE JCC FOR CAPITAL EQUIPMENT, CAMP SCHOLARSHIPS AND SENIOR ADULT SERVICES. Part X: Description of Uncertain Tax Positions Under FIN 48: 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. With few exceptions, 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, 2007. Part XII, Line 2d - Other Adjustments: COGS NETTED WITH SALES REVENUE: 14916. Part XIII, Line 2d - Other Adjustments: COGS NETTED WITH SALES REVENUE: 14916. 1 Need based Membership assistance 872 322178 Need based Educational assistance 106 175159 Need based Summer Camp assistance 143 89969 Need based Programatic assistance 97 21077 Need based multi child discounts 1202 53934 Staff Scholarships for membership 191 136308 Jewish Communal Professional Scholarships for membership 686 202416 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 275757 0 0 0 0 0 11500 0 13056 0 300313 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 Chair of the Board reviews 990's of other like organizations, salary surveys, and consults with a compensation subcommittee of the board of directors in determining the salary level for the President of the organization. The process is documented by the chair of the board. 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 tax returns available to the public upon request. FORM 990, PART VII, SECTION A BOARD MEMBERS CLAIRE LANDERS, ROYAL POLLOKOFF, AND BERNARD MANEKIN WERE NOT VOTING MEMBERS OF THE BOARD AT THE END OF THE YEAR.