2023-06-09T13:21:01-05:00 2022-08-31 420714325 RSM US LLP 6 S Patterson Blvd Dayton OH 45402 990 2022-07-01 340714439 The Mandel Jewish Community Center of Cleveland MAND 2168310700 26001 South Woodland Road Beachwood OH 44122 Elizabeth J Nudelman Chief Financial Officer 2168310700 2023-06-07 1 Elizabeth Nudelman XXX-XX-XXXX 0 Karen O Crim P00368385 9372980201 2023-06-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Mandel JCC Michael G Hyman 26001 South Woodland Road Beachwood OH 44122 3615648 0 X www.mandelJCC.org X 1948 OH The Mandel JCC strengthens the community through our robust programming, including arts & culture, senior adult, camp, and fitness offerings. 51 51 0 125 0 0 5297587 478644 7792755 3045709 227788 38859 391878 52436 13710008 3615648 253190 0 0 0 7229353 1691574 0 0 48661 6713615 1930960 14196158 3622534 -486150 -6886 29289309 27390620 12680800 10526425 16608509 16864195 X The Mandel Jewish Community Center of Cleveland builds and strengthens Cleveland's entire Jewish community by providing exceptional programs and services that enhance Jewish continuity and Jewish identity in order to perpetuate Jewish values. 0 0 796785 0 529210 Fitness, Wellness, and Recreation programs are available to members and support the Jewish Values of Maintaining a Physically, Mentally, and Socially Active lifestyle by offering a full continuum of fitness equipment, classes, clinics, leagues, indoor and outdoor activities for all ages, races, religions, and abilities at a comprehensive campus centrally located within the Jewish Community. Served 5,418 members at our facilities for 34,007 Fitness Days. 2038739 0 2313160 Overnight and Day Camping Programs promote a positive sense of Jewish identity and encourage Jewish values for all children, such as helping others, team work, respecting nature, the importance of tzedakah, and celebrating Shabbat. Children come away with a renewed sense of Jewish identity and increased confidence, independence, and self-awareness. Overnight camp served 491 Campers for 1,161 Camper weeks. Day Camps served 452 Campers for 1,933 camper weeks. Inclusive Service for Special Needs Campers provided one-on-one counselors. 305805 0 175627 Early Childhood/Preschool and Youth programs are based on the foundation of Jewish Culture and principles that provide children (infants/toddlers through grade 6) an introduction to Jewish Life, culture, and academics. Programs have fully integrated the teachings of Pirkei Avot (Ethics of the Fathers) which includes self-respect, dignity and tzedakah into the classroom, introducing children to Shabbat and Jewish Holidays through music, art, and cooking. Preschool served 145 children for 3,222 child days. Vacation Program served 16 children. 158627 0 27712 Arts, Culture, Jewish Life and Learning;Senior Services 158627 0 27712 3299956 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 51 51 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X Elizabeth J Nudelman 2168310700 26001 South Woodland Road Beachwood OH 44122 X Mr Neil Tramer Board Chair 10.00 X X 0 0 0 Mr Loren Chylla Board Vice Chair 2.00 X X 0 0 0 Mr Lawrence Mack Board Vice Chair 2.00 X X 0 0 0 Mr Robert Marks Board Vice Chair 2.00 X X 0 0 0 Mr Michael Goulder Treasurer 2.00 X X 0 0 0 Ms Heidi Perla Assistant Treasurer 2.00 X X 0 0 0 Ms Sandy Laserson Secretary 2.00 X X 0 0 0 Mr Scott Spiegle Assistant Secretary 2.00 X X 0 0 0 Ms Susan Borison Board Member 2.00 X 0 0 0 Ms Hallie Bram Kogelshatz Board Member 1.00 X 0 0 0 Ms Larissa Elgudin Board Member 2.00 X 0 0 0 Mr Barry Feldman Board Member 2.00 X 0 0 0 Ms Lydia Frankel Board Member 2.00 X 0 0 0 Mr Ira Krumholz Board Member 2.00 X 0 0 0 Ms Shelly Lewis Board Member 1.00 X 0 0 0 Mr Joshua Mayers Board Member 2.00 X 0 0 0 Ms Kelly Millstone Board Member 2.00 X 0 0 0 Mr Rick Mitchell Board Member 2.00 X 0 0 0 Mr Todd Podl Board Member 1.00 X 0 0 0 Ms Jennifer Reznick Board Member 1.00 X 0 0 0 Ms Jamie Rindsberg Board Member 1.00 X 0 0 0 Mr Bruce Rosenbaum Board Member 2.00 X 0 0 0 Mr Bennett Rubin Board Member 2.00 X 0 0 0 Ms Sarah Sager Board Member 2.00 X 0 0 0 Ms Sarah Schiavoni Board Member 2.00 X 0 0 0 Ms Karin Schleifer Board Member 2.00 X 0 0 0 Mr Marty Shankle Board Member 2.00 X 0 0 0 Ms Cheri Shapero Board Member 2.00 X 0 0 0 Mr Steve Shore Board Member 2.00 X 0 0 0 Mr Daniel Solomon Board Member 1.00 X 0 0 0 Mr Dan Spitz Board Member 2.00 X 0 0 0 Ms Rachel Weinberg Board Member 2.00 X 0 0 0 Ms Beth Weiner Board Member 2.00 X 0 0 0 Ms Stepanie Wieder Board Member 2.00 X 0 0 0 Ms Allison Wulinger Board Member 2.00 X 0 0 0 Ms Mindy Davidson Life Trustee 1.00 X 0 0 0 Mr Marc Freimuth Life Trustee 1.00 X 0 0 0 Mr Brent R Grover Life Trustee 1.00 X 0 0 0 Mr Earl Leiken Life Trustee 1.00 X 0 0 0 Mr Greg Marcus Life Trustee 1.00 X 0 0 0 Mr Michael Peterman Life Trustee 1.00 X 0 0 0 Mr Keith Polster Life Trustee 1.00 X 0 0 0 Ms Enid Rosenberg Life Trustee 1.00 X 0 0 0 Mr Peter Rzepka Life Trustee 1.00 X 0 0 0 Mr Gordon Safran Life Trustee 1.00 X 0 0 0 Mr William Schonberg Life Trustee 1.00 X 0 0 0 Mr Alan Semel Life Trustee 1.00 X 0 0 0 Ms Jeanne Tobin Life Trustee 1.00 X 0 0 0 Ms Peggy Wasserstrom Life Trustee 1.00 X 0 0 0 Mr Arthur Weisman Life Trustee 1.00 X 0 0 0 Mr Darrell Young Life Trustee 1.00 X 0 0 0 Mr Michael G Hyman President and CEO 50.00 X 0 0 0 Ms Elizabeth J Nudelman Chief Financial Officer 50.00 X 0 0 0 0 0 0 0 0 0 0 0 327644 151000 478644 Activities 900099 2647388 2647388 Membership Dues 900099 381178 381178 Camp Rentals 900099 17143 17143 3045709 38859 38859 52436 0 52436 52436 52436 3615648 3045709 0 91295 X 188160 148854 33777 5529 1324719 1109682 181962 33075 65276 48866 14229 2181 113419 95806 14681 2932 570762 552808 16364 1590 14173 13135 468 570 34719 30585 3021 1113 241614 237736 3293 585 222409 222352 48 9 17174 15384 1520 270 230589 228453 1814 322 Programming Costs and S 422229 419516 2304 409 Repairs and Replacement 173391 173178 181 32 3900 3601 255 44 3622534 3299956 273917 48661 7138 3523 3054004 1709076 888946 764425 175510 53971 485989 193764 50494040 35687068 14988858 14806972 3258070 3317254 6430794 6541635 29289309 27390620 3367983 3613321 3132983 861214 3936481 3937136 1931870 1849227 311483 265527 12680800 10526425 X 7658819 7803046 8949690 9061149 16608509 16864195 29289309 27390620 X -6886 42530 220042 X 0 0 0 X 2910463 3143852 5973688 5297587 478644 17804234 10548974 8215627 4686370 7792755 3045709 34289435 13459437 11359479 10660058 13090342 3524353 52093669 82581 134305 145673 1000 363559 0 82581 134305 145673 1000 363559 51730110 442018 435664 427441 606273 91295 2002691 442018 435664 427441 606273 91295 2002691 84998 18993 24863 7684 0 136538 335495 335495 13986453 11814136 11112362 14039794 3615648 54568393 0.94800 0.94700 0.03670 0.04000 X Part III, Short Year Explanation: The amounts in the 2021 column are for the short period return filed for July 1, 2022 to August 31, 2022 for the change of accounting period. For purposes of the public support test the short period is a tax year. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2279086 35108 43765 45227 2312732 2661854 93000 -420302 55466 2279086 1890190 87441 689024 4801 2661854 1949882 21259 -24559 56392 1890190 1946545 18 57821 54502 1949882 0.39168 0.44189 0.16644 1 0 3427979 3427979 34321852 25887446 8434406 4501951 3062182 1439769 8067916 6737440 1330476 174342 174342 14806972 Funds Held by Others 5499067 F Beneficial Interest in Perpetual Trusts 558899 F JCF Marketable Alternatives Program 483669 F 6541635 Interest Rate Swap 265527 265527 Part V, Line 4: The Center has a policy of appropriating for distribution each year 5% of its endowment fund's average fair value over the prior 12 quarters through the fiscal year-end preceding the fiscal year in which the distribution is planned. This is consistent with the Center's objective to maintain the purchasing power of the endowment assets held in perpetuity or for a specified term as well as to provide additional real growth through new gifts and investment return. A Colorado Educational & Cultural Facilities Authority 840676451 19645RGM7 2008-08-27 4000000 Finance Expansion, Winterize & Improve Camp Facilities and Grounds 0 0 0 A 4000000 76000 16239 112458 404323 3390980 2009 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 1 1 1 JP MORGAN CHASE 30.000000000000 0 0 0 0 0 A 0 Date Rebate Computation Performed Issuer Name: Colorado Educational & Cultural Facilities Authority Date the Rebate Computation was Performed: 09/04/2013 Form 990, Part IV, Lines 11f and 12a The Organization has changed its year end to August 31, 2022. The Organization is filing a short period return, and has audited financial statements for the period July 1, 2021 to August 31, 2022. Lines 11f and 12a will be answered no for the tax periods ending 6/30/22 and 8/31/22. Form 990, Part V, Lines 1a and 2a Since the Organization is filing a short period return, for the period July 1, 2021 to August 31, 2022, lines 1a and 2a will be completed with a 0. There were no Forms 1098 or W-3's filed during this tax period. Form 990, Part VI, Section A, line 2 Familial relationship exist between the following life trustees: Gordon Safran and Mindy Davidson. Form 990, Part VI, Section B, line 11b Form 990 is prepared by our tax advisors and reviewed by the Chief Financial Officer. The Treasurer of the Board of Trustees reviews the complete copy of the return. The return is then reviewed by the officers of the Board and the Finance Committee with donor information omitted to maintain confidentiality. The full Board of Trustees is notified that a Public Disclosure copy of the Form 990 is available to all board members prior to filing. The return is then presented to the CEO for signature. Form 990, Part VI, Section B, line 12c The Mandel Jewish Community Center of Cleveland ("Mandel JCC") has a written conflict of interest policy in place. The policy requires that on an annual basis each Board member completes a Conflict of Interest disclosure statement. This statement is distributed and collected by the Executive Assistant and is maintained in that office. Each disclosure statement that contains a 'yes' answer to any one or more questions is given to the Executive Director and Board President. If a conflict is deemed material, the Board member with the conflict recuses himself/herself from discussions and voting on the matter. Form 990, Part VI, Section B, line 15a The Compensation Committee, consisting of the Board's Chair, Treasurer, and the Chair of the Personnel Committee, work together to gather and evaluate comparability data utilized in determining annual compensation. This compensation determination process is documented. Form 990, Part VI, Section C, line 19 Corporate compliance documents are available upon request at the corporate administrative offices for the same period of time as set forth in IRC section 6104(d). Form 990, Part IX, line 11g Miscellaneous Professional Fees: Program service expenses 552,808. Management and general expenses 16,364. Fundraising expenses 1,590. Total expenses 570,762. Form 990, Part XI, line 9: Change in Value of Beneficial Interest in Perpetual Trusts 10,028. Change in Value of Funds Held by Others 79,568. Change in Investment Rate Swap Adjustment 45,957. Pension Liability Adjustment 84,489.