2023-05-18T15:04:19-07:00 2022-12-31 990 2022-01-01 237099138 JEWISH COMMUNITY CENTER ASSOCIATION OF INDIANAPOLIS INCORPORATED JEWI 3172519467 6701 Hoover Road Indianapolis IN 462604198 Cheryl Gatzmer CFO 3175544909 2023-05-18 1 1 11 0 AAL2 2022 2023-04-26 12:10:37Z Eric H Koehler 6701 Hoover Road Indianapolis IN 46260 7825326 0 X JCCINDY.ORG X 1932 IN THE JCC OF INDIANAPOLIS ENRICHES THE COMMUNITY BY PERPETUATING JEWISH TRADITION AND HERITAGE WHILE CELEBRATING DIVERSITY OF BELIEFS. (CONTINUED ON SCHEDULE O) 20 20 312 65 -62 -62 2352430 2738899 5073076 4738171 556 57427 218923 287907 7644985 7822404 184867 199910 0 0 3733216 4254503 0 0 149831 2193094 2443026 6111177 6897439 1533808 924965 4270447 5579962 2309916 2592540 1960531 2987422 THE JCC OF INDIANAPOLIS ENRICHES THE COMMUNITY BY PERPETUATING JEWISH TRADITION AND HERITAGE WHILE CELEBRATING DIVERSITY OF BELIEFS THROUGH ART, EDUCATION, AND HEALTH AND WELLNESS PROGRAMS. THE FACILITIES AND PROGRAMS FOR ALL THE JCC IS A HUB OF ACTIVITY ON INDIANAPOLIS' NORTH SIDE. (CONTINUED ON SCHEDULE O) 0 0 2391385 60077 2867648 EARLY CHILDHOOD AND OUT-OF-SCHOOL CARE PROGRAMS. THE JCC PROVIDES FULL DAY EARLY CHILDHOOD EDUCATION FOR AN AVERAGE OF 124 PRE-K INFANTS AND TODDLERS YEAR-ROUND. AFTER SCHOOL CARE IS PROVIDED FOR 45 YOUTH AS WELL AS ALL-DAY CARE WHEN SCHOOL IS OUT OF SESSION. THERE WERE 271 K-7TH GRADERS IN THE SUMMER CAMP PROGRAM. EXPERIENCES ARE AGE-APPROPRIATE FOR MAXIMUM PHYSICAL, MENTAL AND SOCIAL GROWTH AND STEPPED UP FOR INSPIRATIONAL ARCS: LEARNING THROUGH PLAY FOR PRE-K; FRIENDSHIP-BUILDING THROUGH GAMES, NATURE AND SCIENCE FOR YOUNGER CHILDREN; DEVELOPMENT OF SPECIAL INTERESTS FOR GRADES 2-5; LOCATED AT A FULL-SERVICE FITNESS FACILITY, ENRICHMENT ACTIVITIES ARE READILY AVAILABLE IN TENNIS, SPORTS, DANCE AND SWIMMING. 2358605 139827 2805485 HEALTH AND WELLNESS. THE JCC PROVIDES THE OPPORTUNITY FOR 4,715 HOUSEHOLD MEMBERS AND 2,881 INDIVIDUAL MEMBERS WITHIN A MOSTLY 10-MILE RADIUS TO MAINTAIN A HEALTHY LIFESTYLE. THERE WERE MORE THAN 186,000 VISITS LOGGED IN 2022. THE FULL RANGE OF FITNESS ACTIVITIES INCLUDES SWIMMING (A THERAPY POOL AND INDOOR/OUTDOOR COMPETITION-SIZED POOLS, PLUS OUTDOOR ZERO-DEPTH POOL AND SLIDE WITH LAZY RIVER), SPORTS (TENNIS, PICKLEBALL, BASKETBALL AND MARTIAL ARTS) AND FITNESS (20,000 SQUARE FOOT AREA WITH INDOOR TRACK, CYCLING STUDIO, CARDIO AND STRENGTH BUILDING EQUIPMENT). THE JCC PROVIDED 2,586 PERSONAL TRAINING SESSIONS AND 2,050 PILATES REFORMER SESSIONS. IN TENNIS, THERE WERE MORE THAN 850 GROUP LESSONS, PRIVATE LESSONS, SOCIAL EVENTS, AND COMPETITIVE EVENTS. THE JCC ALSO PROVIDED 1,060 CHILDREN WITH GROUP SWIM LESSONS, PRIVATE LESSONS AND SWIM TEAM. 292300 6 227410 ARTS. THE JCC PROVIDES MORE THAN 15 PROGRAMS, INCLUDING AUTHOR APPEARANCES, FILMS, PERFORMANCES AND ART GALLERY SHOWS TO IMPACT 1,500 PEOPLE, ALMOST 100% SAYING THEY WOULD RECOMMEND THE JCC TO A FRIEND (98% OF RESPONDENTS ON PROGRAM SURVEYS). THE COMMUNITY IS FINANCIALLY INVESTED IN THE VALUE OF THE PROGRAM, INITIATING A "FRIENDS OF THE ARTS" FUNDRAISING GROUP THAT RAISED $174,000 IN 2022. ARTS PROGRAMS ARE AN IMPORTANT BRIDGE FOR CONNECTING THE JCC TO NON-PROFIT, PHILANTHROPIC, RELIGIOUS AND CORPORATE COMMUNITIES. 0 0 0 5042290 1 1 0 0 0 0 0 1 0 1 1 1 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 17 0 1 312 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X Cheryl Gatzmer 3175544909 6701 Hoover Road Indianapolis IN 462604198 Eric Koehler CEO 40 0 X X X 217895 0 39678 Cheryl Gatzmer CFO 40 0 X 115546 0 10214 Steve Harms Past President 1 0 X 0 0 0 Marshall Kahn Board Chair 2 0 X 0 0 0 Eric Ratner Board Chair Elect 1 0 X 0 0 0 Chelsea Cantu Vice President 1 0 X 0 0 0 Rebecca Miller Vice President 1 0 X 0 0 0 Malcolm Newton Vice President 1 0 X 0 0 0 Melinda Simon Vice President 1 0 X 0 0 0 Jeffrey Cohen Elected Board Member 1 0 X 0 0 0 Brandon Fitzsimmons Elected Board Member 1 0 X 0 0 0 Benjamin Grande Elected Board Member 1 0 X 0 0 0 Nancy Koppel Elected Board Member 1 0 X 0 0 0 Jeffrey Kosc Elected Board Member 1 0 X 0 0 0 Tim Maginn Elected Board Member 1 0 X 0 0 0 Amar Patel Elected Board Member 1 0 X 0 0 0 Errick Peck Elected Board Member 1 0 X 0 0 0 Elizabeth Sommers Elected Board Member 1 0 X 0 0 0 Darshan Soni Elected Board Member 1 0 X 0 0 0 George Taylor Elected Board Member 1 0 X 0 0 0 Alexandra Weiss Elected Board Member 1 0 X 0 0 0 Richard Weiss Elected Board Member & Treasurer 1 0 X 0 0 0 333441 0 49892 2 0 1 0 0 14958 0 0 0 1579744 1144197 4426 2738899 Membership Dues 900099 2014417 2014417 0 0 Health & Wellness Recreation 713940 653617 653617 0 0 Early Childhood and Out-of-school Care 624410 2064088 2064088 0 0 Arts Continuing Education 611710 6049 6049 0 0 0 0 0 0 4738171 57427 57427 0 0 0 0 0 0 0 0 0 0 2860 0 2922 0 -62 0 -62 0 -62 0 0 0 0 Vending & Cafe Income 722213 38134 0 0 38134 249835 249835 0 0 287969 7822404 5045433 -62 38134 0 0 199910 199910 0 0 0 0 333442 0 268073 65369 0 0 0 0 3303996 2762237 537488 4271 60606 29066 28974 2566 273500 164325 100596 8579 282959 206751 70199 6009 0 0 0 0 5474 0 5474 0 37950 0 37950 0 0 0 0 0 0 0 8082 0 8082 0 563301 272929 262209 28163 28047 12290 9764 5993 504233 478569 24085 1579 148585 143199 5386 0 0 0 0 0 732638 687828 44032 778 11054 9534 1408 112 0 0 0 0 2172 330 1694 148 16593 2522 12943 1128 0 0 0 0 130612 19853 101877 8882 170254 25879 132798 11577 Membership Dues 13838 3467 9539 832 Miscellaneous Expenses 70193 23601 42747 3845 6897439 5042290 1705318 149831 2666618 178060 0 1102071 7588 878416 133424 59364 0 0 0 0 0 0 46571 50083 57238 69764 1609408 1187872 490531 421536 0 868477 2801661 0 0 19007 4270447 5579962 337466 571291 0 650491 601857 144623 0 0 0 0 0 0 0 0 1245755 1130547 124838 95588 2309916 2592540 X 1046811 2109132 913720 878290 1960531 2987422 4270447 5579962 X 924965 -97984 0 0 0 199910 X 0 1 X 1 0 X 1368381 1277708 2545559 2098414 1878742 9168804 6462825 6320126 4550638 5073076 4729327 27135992 333268 373133 196192 223064 287969 1413626 0 0 0 0 0 0 0 0 0 0 0 0 8164474 7970967 7292389 7394554 6896038 37718422 33625 39655 91111 62112 64349 290852 0 0 0 0 0 0 33625 39655 91111 62112 64349 290852 37427570 60 17 771 556 57427 58831 0 0 0 0 0 0 60 17 771 556 57427 58831 0 0 0 0 0 0 0 0 0 0 0 0 8164534 7970984 7293160 7395110 6953465 37777253 0.99074 0.99996 0.00156 0.00004 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 17945 0 X X 0 585862 400 -43558 0 0 5444 537260 525041 0 71411 0 5009 5581 585862 500570 0 34050 0 9579 0 525041 402477 50000 57305 0 9212 0 500570 427839 0 -25362 0 0 0 402477 0 0.76 0.24 1 0 0 0 0 0 0 0 0 0 884498 610325 274173 0 493216 365853 127363 0 231694 211694 20000 421536 0 0 Investments held by Jewish Federation 786044 F Investments Managed by Goelzer Investment 2015617 F 2801661 0 Capital Lease - Fitness Equipment 76581 Right-of-use Leased Asset 19007 95588 X 8932810 -97984 1216472 0 0 1118488 7814322 8082 0 8082 7822404 7905919 1216472 0 0 0 1216472 6689447 8082 199910 207992 6897439 Schedule D, Part III, Line 4 The organization's collections of art consist primarily of consignment works of art that are on display in public spaces. These works of art are intended to provide a welcoming environment for visitors, which is in line with the organization's mission. The organization retains a small commission fee when these works of art are sold. Schedule D, Part V, Line 4 The Jewish Community Center Association's endowment was established for the purpose of providing income to be used for building and capital improvements. Schedule D, Part X, Line 2 The JCCA is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the JCCA has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. The JCCA has adopted accounting guidance related to accounting for uncertainty in income taxes. This guidance requires the JCCA to recognize a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit is recorded. The JCCA does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 month. The JCCA recognizes interest and/or penalties related to income tax matters in income tax expense. The JCCA did not have any amounts accrued for interest and penalties at December 31, 2022 and 2021. Schedule D, Part XII, Line 4b The Statement of Functional Expenses includes non-cash grants for free membership and discounted program fees to all full-time and part-time employees. The employees receive free membership but do not receive any cash. In addition, membership and program fee assistance are granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no cash funds paid out to individuals, therefore there is no monitoring of grant funds. 1 Membership Assistance 277 0 21038 Membership assistance is granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Staff Membership Fees 298 0 118414 The organization grants free membership to all full-time, part-time and seasonal employees. The employee receives free membership but they do not receive any cash. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Staff Program Discounts 57 0 42277 The organization grants discounted program fees to all full-time employees. The employee receives a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Non-Employee Program Assistance 23 0 13158 Program assistance is granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Schedule I, Part I, Line 2 The organization grants free membership and discounted program fees to all full-time and part-time employees. The employees receive free membership but do not receive any cash. In addition, membership assistance and member program assistance are granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. However, membership and program credits are tracked. X 1 1 X X X 0 1 0 0 0 1 0 0 0 Eric Koehler CEO 197895 0 20000 0 0 0 12441 0 27093 0 257429 0 0 0 Schedule J, Part I, Line 1a The organization provides a free membership to all full-time employees. This is treated as non-taxable compensation to the individual. On premise gyms and employer owned athletic facilities are considered exceptions to normal fringe benefits taxation. Schedule J, Part I, Line 3 The Board President and Vice President complete a compensation review/evaluation annually on the compensation package of the CEO. In addition, they use comparability data provided annually by the national Jewish Community Center Association (an affiliated non-profit organization) to help determine compensation adjustments. The written employment contract is also adhered to by the Board President and Vice President. Schedule J, Part I, Line 4 The Board President and Vice President authorized an employer contribution to the 457b retirement plan for the CEO in compliance with the written employment contract. Schedule J, Part I, Line 6 The Board President and Vice President authorized a bonus payment to the CEO based upon prior year financial performance of the JCCA. The payment is in compliance with the written employment contract. Form 990, Part VI, Section A, Line 2 David Kleiman, Past President and Andrew Kleiman, Past President - Family Relationship; Form 990, Part VI, Section B, Line 11b The form 990 is reviewed in detail by the Finance and Executive Committees. After any changes and/or questions from the Committees are addressed, the final form 990 is made available to all members of the governing body before it is filed with the IRS. Form 990, Part VI, Section B, Line 12c Every member of the governing body signs a conflict of interest statement annually. These are submitted to and reviewed by the Chief Executive Officer of the organization. If a conflict arises during the year, the board member with the conflict of interest will abstain from voting on related issues. Form 990, Part VI, Section B, Line 15 The President of the Board of Directors and Vice President complete a compensation review/evaluation annually on the compensation package of the CEO. In addition, they use comparability data provided annually by the national Jewish Community Center Association (an affiliated non-profit organization) to help determine compensation adjustments. This review/approval process was last undertaken during the first quarter of 2023. The decisions are contemporaneously documented. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Reflects net program service revenue to reconcile with audited financials. It does not include grossed up values for granted services, detailed in Schedule I, Part III. The organization grants free membership and discounted program fees to all full-time and part-time employees. The employees receive free membership but do not receive or pay any cash. In addition, membership assistance and member program fees are granted to non-employee individuals based upon need. The recipients receive a credit to their membership account and do not receive any cash.