2023-11-14T08:02:17-06:00 2022-12-31 873707167 CBIZ MARKS PANETH LLC 685 THIRD AVENUE NEW YORK NY 10017 990 2022-01-01 135599486 JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA JEWI 2125324949 520 EIGHTH AVENUE NEW YORK NY 10018 DORON KRAKOW PRESIDENT AND CEO 2125324949 2023-10-27 1 DORON KRAKOW 999009999 1 MAGDALENA CZERNIAWSKI P00535099 2125038800 2023-10-27 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DORON KRAKOW 520 EIGHTH AVENUE NEW YORK NY 10018 21281952 0 X WWW.JCCA.ORG X 1917 NY JCC ASSOCIATION LEADS AND CONNECTS THE JCC MOVEMENT, ADVANCING AND ENRICHING NORTH AMERICAN JEWISH LIFE. 79 79 60 79 0 0 10722675 16195774 438785 1605092 1818827 1272209 509154 310652 13489441 19383727 217336 50845 0 0 6957431 7898749 50000 90000 1933030 3314723 5423803 10539490 13463397 2949951 5920330 36113804 39318410 8442151 10152333 27671653 29166077 X JCC ASSOCIATION STRENGTHENS JEWISH LIFE IN NORTH AMERICA THROUGH DIRECT SERVICE TO AFFILIATE JCCS, YM-YWHA'S AND CAMPS AND BY PROVIDING LEADERSHIP AND GUIDANCE TO THE JCC MOVEMENT. IN ADDITION, WE SERVE JEWISH PERSONNEL IN THE ARMED FORCES THROUGH JWB JEWISH CHAPLAINS COUNCIL. 0 0 4532009 36126 928615 PROGRAM ENRICHMENT SERVICES - THIS PROGRAM PROVIDES DEVELOPING SIGNATURE PROGRAMS FOR MEMBER JCCS AND PROVIDES CONSULTING ON THE PROGRAMMING NEEDS OF THE JCCS. 1328847 9 COMMUNITY CONSULTATION SERVICES - THIS PROGRAM PROVIDES CONSULTING SERVICES TO JCCS IN THE AREA OF GENERAL MANAGEMENT, FINANCIAL MANAGEMENT AND GOVERNANCE. IN ADDITION, THE MANDEL CENTER FOR EXCELLENCE IN LEADERSHIP AND MANAGEMENT HAS BEEN INVOLVED IN DEVELOPING OPERATIONAL BENCHMARKS FOR JCCS. 1086684 5349 101116 PERSONNEL SERVICES- THIS PROGRAM DEALS WITH ALL MATTERS RELATED TO THE 3,000 PROFESSIONALS WORKING IN JEWISH COMMUNITY CENTERS THROUGHOUT NORTH AMERICA. THE PROGRAM INCLUDES RECRUITING QUALITY PROFESSIONALS TO FILL VACANCIES IN JCCS; ENHANCING A JCC'S STAFF RETENTION POTENTIAL; MONITORING AND LEADING CHANGES IN PERSONNEL PRACTICE; STUDYING AND PUBLICATION OF TRENDS, INCLUDING SALARIES. 1220788 8678 544574 JEWISH EDUCATION SERVICES- THIS PROGRAM DEVELOPS PROGRAMS FOR JCCS TO OPERATE THAT HAVE SIGNIFICANT JEWISH CONTENT. IN ADDITION, SEMINARS IN ISRAEL FOR PROFESSIONAL STAFF AND LAY LEADERS OF JCCS ARE PERFORMED THROUGH THIS PROGRAM. 624991 683 41553 DIRECT SERVICE TO THE MILITARY- THIS PROGRAM WORKS WITH ALL BRANCHES OF THE US MILITARY TO ENDORSE JEWISH CHAPLAINS AND PROVIDES SERVICES TO ACTIVATE DUTY PERSONNEL, THEIR FAMILIES AND THOSE IN VETERANS HOSPITALS. 1845779 9361 586127 8793319 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 64 0 1 60 1 0 1 IS 0 0 0 0 0 0 0 0 0 0 X 79 79 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL CA FL GA IL KS KY MD MA MI MN NC NH NJ NY OR PA SC TN VA WV WI X JEFFREY JACOB CFAO 2127865141 520 8TH AVENUE NEW YORK NY 10018 AINSMAN DAVID DIRECTOR 2.00 X 0 0 0 ATKINS EDWARD M DIRECTOR 2.00 X 0 0 0 BEGELFER DAVID DIRECTOR 2.00 X 0 0 0 BIERMAN KARA DIRECTOR 2.00 X 0 0 0 BODNER ZACK DIRECTOR 2.00 X 0 0 0 BRILL LISA F DIRECTOR 2.00 X 0 0 0 BRODSKY DONALD W DIRECTOR 2.00 X 0 0 0 DINKIN JOEL DIRECTOR 2.00 X 0 0 0 EISENBERG ANDREW L DIRECTOR 2.00 X 0 0 0 FISHER MARC DIRECTOR 2.00 X 0 0 0 FLETCHER RUTH VICE-CHAIR 2.00 X X 0 0 0 FOGEL WEINTRAUB CARL DIRECTOR 2.00 X 0 0 0 GILBERT HEATHER DIRECTOR 2.00 X 0 0 0 GOLD MICHAEL ASSOCIATE SECRETARY 2.00 X X 0 0 0 GOLDSTEIN JOYCE DIRECTOR 2.00 X 0 0 0 GOLDSTEIN LORNE DIRECTOR 2.00 X 0 0 0 GOTTDENKER FELICIA VICE-CHAIR 3.00 X X 0 0 0 GOTTESMAN ARCHIE DIRECTOR 2.00 X 0 0 0 GOTTLIEB LAWRENCE DIRECTOR 2.00 X 0 0 0 GRAY LAEL DIRECTOR (OUTGOING) 2.00 X 0 0 0 HAMMEL BOBBY DIRECTOR 2.00 X 0 0 0 HARLEV IVY DIRECTOR 2.00 X 0 0 0 HOFFER JONATHAN DIRECTOR 2.00 X 0 0 0 HOLLANDER DANA DIRECTOR 2.00 X 0 0 0 JACOBS GARY E DIRECTOR 2.00 X 0 0 0 JACOBSON HOWARD T DIRECTOR 2.00 X 0 0 0 JORDAN ELISE DIRECTOR 2.00 X 0 0 0 KAPLAN BILL DIRECTOR 2.00 X 0 0 0 KAPLAN EDWARD H DIRECTOR 2.00 X 0 0 0 KAUFMAN ANN P DIRECTOR 2.00 X 0 0 0 KAUFMAN STEPHEN M DIRECTOR 2.00 X 0 0 0 KOPPELL BONNIE DIRECTOR 2.00 X 0 0 0 LAVIN AMY DIRECTOR 2.00 X 0 0 0 LEIBOW RONALD DIRECTOR 2.00 X 0 0 0 LEV JONATHAN DIRECTOR 2.00 X 0 0 0 LEVY ANDREW DIRECTOR 2.00 X 0 0 0 LEVY CAROLYNN H DIRECTOR 2.00 X 0 0 0 LIBERMAN JAY DIRECTOR 2.00 X 0 0 0 LIEBERMAN JUDITH DIRECTOR 2.00 X 0 0 0 LYNCH BETZY DIRECTOR 2.00 X 0 0 0 MAGID LAWRENCE DIRECTOR 2.00 0.25 X 0 0 0 MAKOWSKY JEROME B DIRECTOR 2.00 X 0 0 0 MANDEL THOMAS A VICE-CHAIR 3.00 X X 0 0 0 MANDREA MARISA DIRECTOR 2.00 X 0 0 0 MATROS ADRIENNE VICE-CHAIR 2.00 X X 0 0 0 MERKLIN MARC B DIRECTOR 3.00 X 0 0 0 NISLOW ERIC M DIRECTOR 2.00 X 0 0 0 PETLAKH LEONARD DIRECTOR 2.00 X 0 0 0 PETZ DAVID DIRECTOR 2.00 X 0 0 0 POLLACK GERI DIRECTOR 2.00 X 0 0 0 REINER STEPHEN R DIRECTOR 2.00 X 0 0 0 REVIVI MENACHEM DIRECTOR 2.00 X 0 0 0 ROCKOFF TODD DIRECTOR 2.00 X 0 0 0 ROGERS STEVEN S DIRECTOR 2.00 X 0 0 0 ROSE DANIEL DIRECTOR 2.00 X 0 0 0 RUBIN JANE TZINBERG DIRECTOR 2.00 X 0 0 0 RUSSIN LINDA DIRECTOR 2.00 X 0 0 0 SAAL SUSAN STEINER DIRECTOR 2.00 X 0 0 0 SADOFF ALICIA DIRECTOR 2.00 X 0 0 0 SAMUELS JEREMY DIRECTOR 2.00 X 0 0 0 SAXON ANNETTE DIRECTOR 2.00 X 0 0 0 SCHATTEN PHIL DIRECTOR 2.00 X 0 0 0 SCHREIBER EDWARD DIRECTOR 2.00 X 0 0 0 SCHWARTZ RHEA DIRECTOR 2.00 X 0 0 0 SEIDEN STEPHEN P DIRECTOR 2.00 X 0 0 0 SIDMAN PAULA DIRECTOR 2.00 X 0 0 0 SIEGEL BRIAN D DIRECTOR 2.00 X 0 0 0 SKOLNIK GERALD C DIRECTOR 2.00 X 0 0 0 SOLOMON SHIRLEY DIRECTOR 2.00 X 0 0 0 SOLOW ALAN P DIRECTOR 2.00 X 0 0 0 STRAIT SUSAN DIRECTOR 2.00 X 0 0 0 TABACHNICK PHYLLIS VICE-CHAIR 2.00 X X 0 0 0 TEMEL CHARLES S DIRECTOR (OUTGOING) 2.00 X 0 0 0 TRACHTENBERG FRANCINE ZORN DIRECTOR 2.00 X 0 0 0 TUCKER SUZANNE DIRECTOR 2.00 X 0 0 0 WAX DAVID VICE-CHAIR 5.00 X X 0 0 0 WEISS CRAIG DIRECTOR 2.00 X 0 0 0 WITTELS LYNN DIRECTOR 2.00 X 0 0 0 GOODMAN ADDIE DIRECTOR 2.00 X 0 0 0 GILIS PAUL DIRECTOR 2.00 X 0 0 0 GOODMAN WILLIAM DIRECTOR 2.00 X 0 0 0 GELSEY SUSAN CHIEF PROGRAM OFF. (OUTGOING) 35.00 X 212692 0 43988 JACOB JEFFREY CFAO 35.00 X 188274 0 696 KIMSAL ROBERT SVP, CFO (OUTGOING) 35.00 X 78930 0 17903 KRAKOW DORON PRESIDENT AND CEO 35.00 X 535063 0 77278 MAMLET JENNIFER CHIEF DEVELOPMENT OFFICER 35.00 X 297379 0 47829 MOST GABRIEL CHIEF EXPERIENCE OFFICER 35.00 X 230921 0 26328 COHEN SAMANTHA VP, PROGRAM AND TALENT 35.00 X 220571 0 22963 DENELLE DORI VP, CERT. GOV. CONSULT. 35.00 X 218891 0 24221 HARMON JOANNE CHIEF MARKETING OFFICER 35.00 X 187379 0 27825 HOROWITZ MARK VP. PROGRAM & TALENT (OUTGOING) 35.00 X 200437 0 35249 LUTTERMAN RANDY VP, DEVELOPMENT & ARTS AND CULTURE 35.00 X 166919 0 45202 BRAND JOYANN VP, DIRECTOR OF TRAINING AND PROFESSIONAL DEVELOP 35.00 X 153013 0 36773 2690469 0 406255 18 0 1 0 0 661667 3658802 11875305 70975 16195774 PROGRAM & SEMINAR FEES 900099 1605092 1605092 1605092 389630 389630 299886 0 299886 299886 299886 2780804 1898225 882579 882579 882579 MISCELLANEOUS INCOME 900099 10766 10766 10766 19383727 1615858 0 1572095 50845 50845 2134290 1291423 532179 310688 4185855 3211815 504611 469429 291012 188016 74005 28991 887092 578775 226678 81639 400500 256611 100552 43337 46891 46891 49701 49701 90000 90000 52437 52437 835594 624504 201414 9676 29060 29060 271740 203040 59047 9653 280946 132715 145444 2787 1086426 644673 347278 94475 390236 287828 85459 16949 1835232 1064719 20474 750039 21580 21580 113697 70250 34159 9288 125226 81769 34167 9290 MISCELLANEOUS 171547 72391 93417 5739 MEMBERSHIP DUES 55556 4885 49621 1050 CANADIAN EXCHANGE 35936 35936 BAD DEBT EXPENSE 21998 21998 13463397 8793319 2737048 1933030 1674373 2229069 1758834 2157742 2439103 7036503 1367378 1937919 149867 378267 3451607 3014287 546817 437320 26879004 22200235 932542 365886 2941355 36113804 39318410 921624 1256264 250773 267495 3250000 2500000 4019754 6128574 8442151 10152333 X -6658555 -5878692 34330208 35044769 27671653 29166077 36113804 39318410 X 5920330 -4681937 -400000 656031 X X 0 1 X 1 0 X 9013664 9758199 11828497 10722675 16195774 57518809 9013664 9758199 11828497 10722675 16195774 57518809 2468214 55050595 716121 839588 583482 578680 689516 3407387 569158 560691 142609 276173 10766 1559397 62485593 9070750 0.88100 0.83220 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 569,158. 2019 AMOUNT: $ 45,434. 2020 AMOUNT: $ 106,809. 2021 AMOUNT: $ 260,167. 2022 AMOUNT: $ 10,766. VENDOR AND SPONSORSHIP INCOME - 2019 AMOUNT: $ 515,257. 2020 AMOUNT: $ 35,800. 2021 AMOUNT: $ 16,006. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22799396 -3462269 474946 18862181 20930963 100000 2619199 850766 22799396 18814309 3220562 1103908 20930963 16451546 10000 3227552 874789 18814309 19394028 -1282691 1659791 16451546 0.86940 0.13060 1 0 358290 337007 21283 1801783 1385746 416037 1291534 1291534 0 437320 OTHER ASSETS 312527 RIGHT-OF-USE ASSET 2628828 2941355 ACCRUED PENSION BENEFIT 2010459 ACCRUED NON-PENSION POSTRETIREMENT BENEFITS 546672 ACCRUED SUPPLEMENTAL PENSION AND RETIREMENT BENEFITS 299114 LEASE LIABILITY 3272329 6128574 X 14649353 -4681937 -4681937 19331290 52437 52437 19383727 13410960 0 13410960 52437 52437 13463397 PART V, LINE 4: INCOME FROM THE ORGANIZATION'S ENDOWMENT FUNDS IS USED FOR GENERAL AND PROGRAM SUPPORT. PART X, LINE 2: THE ASSOCIATION BELIEVES IT HAD NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021 IN ACCORDANCE WITH ASC TOPIC 740, "INCOME TAXES", WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. MIDDLE EAST AND NORTH AFRICA 1 3 PROGRAM SERVICE TRIPS TO ISRAEL, PRIMARILY FOR STAFF AND BOARD SEMINARS, AS WELL AS TRIPS FOR TEENS, COLLEGE STUDENTS, AND MEMBERS. 1031834 1 3 0 0 1 3 1031834 0 1031834 1 0 1 0 0 0 PART I, LINE 2: ALL SUCH GRANTS ARE MONITORED BY REQUIRING SUBMISSION OF PROPOSED BUDGETS WHEN APPLYING FOR GRANTS, AND PROVIDING EVALUATIONS AND ACTUAL EXPENDITURES AT THE COMPLETION OF THE PROGRAM, OR IN THE CASE OF SCHOLARSHIPS PROOF OF ENROLLMENT IN A SPECIFIC DEGREE PROGRAM. PART III ACCOUNTING METHOD: X X X X X 1 BETH M MANN 20 STUYVESANT OVAL NEW YORK NY 10009 ASSIST WITH FUNDRAISING STRATEGY DEVELOPMENT AND IMPLEMENTAT 0 0 90000 -90000 90000 -90000 NY AL CA CO CT FL GA IL KS KY MD MA MI MN NH NJ NC OH OK OR PA SC TN VA WA WV WI 1 SCHOLARSHIP 27 50845 PART I, LINE 2: JCCA MONITORS ALL GRANTS BY REVIEWING REGULAR PROGRAMATIC AND FINANCIAL REPORTS AND BY PERFORMING SITE VISITS IF NECESSARY. SCHOLARSHIPS ARE MONITORED TO ENSURE COMPLIANCE WITH THE TERMS OF THE SCHOLARSHIP AGREEMENT, WHICH IS A SET COMMITMENT TO WORK AT A JCC POST COMPLETION OF THE SPONSORED TRAINING/CLASSES. OUR PROFESSIONAL DEVELOPMENT STAFF ARE IN CONTACT WITH PAST SCHOLARSHIP RECIPIENTS TO MONITOR THEIR PROFESSIONAL GROWTH AND ADVANCEMENT, BUT ALSO WITH JCC EXECUTIVE DIRECTORS AND HUMAN RESOURCE PERSONNEL REGARDING THE CONTINUED EMPLOYMENT OF THESE INDIVIDUALS. IF THERE IS A BREAK IN SERVICE BEFORE EMPLOYMENT COMMITMENTS ARE MET, WE WILL INITIATE THE PROCESS OF COLLECTING WHATEVER PORTION OF THE SCHOLARSHIP HAS BEEN FORFEITED. X X X 0 0 0 0 0 0 0 1 0 KRAKOW DORON PRESIDENT AND CEO 513681 0 0 0 21382 0 30500 0 46778 0 612341 0 0 0 MAMLET JENNIFER CHIEF DEVELOPMENT OFFICER 292019 0 5000 0 360 0 12172 0 35657 0 345208 0 0 0 MOST GABRIEL CHIEF EXPERIENCE OFFICER 230410 0 0 0 511 0 9373 0 16955 0 257249 0 0 0 GELSEY SUSAN CHIEF PROGRAM OFF. (OUTGOING) 205899 0 0 0 6793 0 8836 0 35152 0 256680 0 0 0 COHEN SAMANTHA VP, PROGRAM AND TALENT 220385 0 0 0 186 0 8858 0 14105 0 243534 0 0 0 DENELLE DORI VP, CERT. GOV. CONSULT. 217523 0 0 0 1368 0 8796 0 15425 0 243112 0 0 0 HOROWITZ MARK VP. PROGRAM & TALENT (OUTGOING) 179811 0 3600 0 17026 0 5279 0 29970 0 235686 0 0 0 HARMON JOANNE CHIEF MARKETING OFFICER 187131 0 0 0 248 0 5988 0 21837 0 215204 0 0 0 LUTTERMAN RANDY VP, DEVELOPMENT & ARTS AND CULTURE 166264 0 0 0 655 0 7042 0 38160 0 212121 0 0 0 BRAND JOYANN VP, DIRECTOR OF TRAINING AND PROFESS 152158 0 0 0 855 0 9458 0 27315 0 189786 0 0 0 JACOB JEFFREY CFAO 187500 0 0 0 774 0 0 0 696 0 188970 0 0 0 PART I, LINE 7 BONUSES DISPLAYED ON SCHEDULE J, PART II, COLUMN B(II) WERE APPROVED BY DORON KRAKOW, PRESIDENT & CEO. PART II COLUMN B(III): THE AMOUNT IN THIS COLUMN FOR DORON KRAKOW INCLUDES CONTRIBUTIONS TO 457(B) RETIREMENT PLAN. X 2 70975 FMV 0 1 0 PART I, COLUMN (B): THE NUMBER IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 2 STEPHEN KAUFMAN, (DIRECTOR) AND ANN KAUFMAN, (DIRECTOR) HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE ASSOCIATION CONSISTS OF: DIRECTORS, HONORARY DIRECTORS, AND THOSE DULY DESIGNATED AND AUTHORIZED BY AFFILIATED JCCS, JWB CHAPLAINS COUNCIL AND FLORENCE G. HELLER-JCC ASSOCIATION RESEARCH CENTER AS DELEGATES TO THE BIENNIAL CONVENTION. FORM 990, PART VI, SECTION A, LINE 7A A MEETING OF MEMBERS SHALL BE HELD BIENNIALLY DURING THE BIENNIAL CONVENTION FOR THE ELECTION OF THE DIRECTORS AND BOARD OFFICERS TO SERVE DURING THE NEXT TERM. FORM 990, PART VI, SECTION B, LINE 11B AN INDEPENDENT ACCOUNTANT PREPARES THE FORM 990 AND THE AUDIT COMMITTEE REVIEWS THE FORM 990 IN DETAIL ON BEHALF OF THE BOARD, AND IS THEN SENT TO THE BOARD FOR COMMENT. IF NO COMMENTS ARE RECEIVED, THEN THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY IS IN PLACE AND MONITORED ANNUALLY. EACH YEAR EVERY MEMBER OF THE GOVERNING BODY AND MANAGEMENT COMPLETES AND SIGNS A CONFLICT OF INTEREST STATEMENT, IN WHICH THEY DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE ORGANIZATION. IF SUCH CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER MAY NOT VOTE ON MATTERS AS TO WHICH THERE IS A CONFLICT, AND MAY BE REQUIRED TO LEAVE THAT PORTION OF A MEETING THAT CONSIDERS THE MATTER AS TO WHICH THERE IS A CONFLICT. CONFLICTS OF INTEREST ARE DULY NOTED IN ALL NECESSARY REPORTING REQUIREMENTS. FORM 990, PART VI, SECTION B, LINE 15A THERE IS A COMPENSATION COMMITTEE OF THE BOARD THAT NEGOTIATES WHERE APPROPRIATE OR REQUIRED AND SETS THE COMPENSATION FOR THE PRESIDENT. THE COMPENSATION COMMITTEE FOCUSES ON THE COMPENSATION AT COMPARABLE JEWISH COMMUNAL ORGANIZATIONS. THIS INFORMATION IS PROVIDED VARIOUSLY BY JCC ASSOCIATION'S HR STAFF OR IS ACCESSED THROUGH ANNUAL PUBLISHED SURVEYS IN THE FORWARD. 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 AND ON ITS WEBSITE. FORM 990, PART XI, LINE 9: PENSION CHANGES OTHER THAN NET PERIODIC PENSION COSTS 656,031. FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. THE ISRAELI AMUTA OF THE JCCA 12 MOSHE HESS STREET JERUSALEM ISRAEL IS TO OPERATE PROGRAMMING IN ISRAEL IS JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 THE ISRAELI AMUTA OF THE JCC R 537000 FMV