2024-07-03T11:43:59-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-01-01 410833543 MINNESOTA JEWISH COMMUNITY CENTER MINN 6516980751 1375 ST PAUL AVE ST PAUL MN 55116 MICHAEL WALDMAN CEO 6516980751 2024-07-02 1 MICHAEL WALDMAN 999009999 0 RACHEL FLANDERS P01591790 6123764500 2024-06-20 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z SABES JEWISH COMMUNITY CENTER MICHAEL WALDMAN 1375 ST PAUL AVE ST PAUL MN 55116 13832809 0 X WWW.MINNESOTAJCC.ORG X 1959 MN GUIDED BY JEWISH VALUES, THAT PROMOTE WELL-BEING, FOSTER INCLUSIVITY AND STRENGTHEN COMMUNITY. 21 21 261 25 0 0 5706628 3449125 8981659 9948577 21258 37558 22368 335954 14731913 13771214 125477 158343 0 0 8563498 9279654 0 0 728234 6764165 7003612 15453140 16441609 -721227 -2670395 9608372 8426484 6834922 5589239 2773450 2837245 X GUIDED BY JEWISH VALUES, THE MN JCC IGNITE THE HUMAN SPIRIT THROUGH PROGRAMS AND SERVICES THAT PROMOTE WELL-BEING, FOSTER INCLUSIVITY AND STRENGTHEN THE ENTIRE COMMUNITY. 0 0 3747079 40594 2903962 EARLY CHILDHOOD: OUR TWO LICENSED EARLY CHILDHOOD CENTERS OFFER EXCEPTIONAL PRESCHOOL EXPERIENCES FOR 300 CHILDREN AGES SIX WEEKS TO PRE-K. WE SUPPORT A "WHOLE-CHILD" CONCEPT, WITH CURRICULUM BASED ON THE ASSUMPTION THAT A CHILD'S GROWTH IS A SEQUENTIAL PROCESS. FROM THE CUDDLING OF INFANTS TO PREPARING CHILDREN FOR KINDERGARTEN, OUR PROGRAM MEETS EACH INDIVIDUAL CHILD'S EMOTIONAL, SOCIAL, COGNITIVE, PHYSICAL, SPIRITUAL AND EMERGING CULTURAL NEEDS AS THEY GROW. CHILDREN HAVE ACCESS TO THE RESOURCES ONLY AVAILABLE AT THE JCC - SWIMMING LESSONS, CULTURAL ARTS PROGRAMS, KID FITNESS AND EXPOSURE TO OUR DIVERSE COMMUNITY, ALL ADDING TO THE RICHNESS OF THE ECC EXPERIENCE. 5233782 6248 4814090 HEALTH & WELLNESS: OUR FITNESS AND AQUATIC CENTERS OFFER A VARIETY OF CARDIOVASCULAR AND STRENGTH EQUIPMENT, CLASSES AND PROGRAMS, PERSONAL TRAINING, AQUATICS AND SPORTS AND RECREATION IN A COMFORTABLE AND FRIENDLY ENVIRONMENT. WITH A COMMITMENT TO MEET EACH PARTICIPANT WHERE THEY ARE, OUR FITNESS OFFERINGS HAVE SOMETHING FOR ALL AGES AND LEVELS OF ABILITY. 1473913 16175 1488819 SUMMER DAY CAMPS: MINNESOTA JCC SUMMER CAMPS OFFER A RANGE OF EXPERIENCES BUILT AROUND THE GREAT OUTDOORS, DEVELOPING RELATIONSHIPS, SPIRIT AND MEMORIES. OUR CAMPS OFFER A CLASSIC CAMPING EXPERIENCE, ALONG WITH A WIDE VARIETY OF SPECIALTY OPTIONS TO FILL THE SUMMER WEEKS FOR NEARLY 900 CHILDREN AND YOUNG ADULTS EACH SUMMER. OUR THREE CAMPS PROVIDE A NURTURING ENVIRONMENT FOR CAMPERS TO EXPLORE NEW INTERESTS,CHALLENGE THEMSELVES AND DEVELOP A LOVE FOR THE GREAT OUTDOORS, UNDER THE SUPERVISION OF HIGH-QUALITY, CARING STAFF. CAMP BUTWIN OFFERS A SECLUDED, CLASSIC CAMP EXPERIENCE LOCATED ON 88 WOODED ACRES ON THE SHORES OF LAKE O'BRIEN IN EAGAN. CAMP OLAMI IS A MAGICAL SUMMER DESTINATION IN THE HEART OF THE CITY, TRANSFORMING THE 23-ACRE, TREE-LINED CAMPUS OF THE SABES CENTER MINNEAPOLIS. SCHOLARSHIPS ARE AVAILABLE FOR INDIVIDUALS WHO ARE IN NEED OF FINANCIAL ASSISTANCE. 599329 95326 250524 JEWISH ARTS, CULTURE & ENRICHMENT: WE ENGAGE THE COMMUNITY IN THE EXPLORATION OF JEWISH IDENTITY AND CULTURE THROUGH FILM, PERFORMANCE, THEATER, VISUAL ARTS, LITERATURE, AND LEARNING. FROM ART EXHIBITS AND ENGAGING LOCAL ARTISTS IN OUR JEWISH ARTIST LAB, TO CLASSES, WORKSHOPS AND EVENTS, OUR JEWISH FILM FESTIVAL AND OUR JEWISH HUMOR FESTIVAL, THE JCC HAS THOUSANDS OF TOUCHPOINTS WITH COMMUNITY MEMBERS THROUGH THE ARTS EACH YEAR. OUR PROGRAMS ALSO PROVIDE A WINDOW INTO JEWISH CULTURE FOR OUR NON-JEWISH NEIGHBORS, CREATING AN ENVIRONMENT THAT COMBATS FALSE NARRATIVES ABOUT THE JEWISH COMMUNITY, THUS MITIGATING ANTISEMITISM IN OUR COMMUNITY. 275808 0 0 SUPPORTIVE SERVICES: OUR SUPPORTIVE SERVICES PROGRAMS FOCUS ON INDEPENDENCE, HEALTH, SOCIAL AND CULTURAL ENGAGEMENT, AND YOUTH DEVELOPMENT. THIS INCLUDES DOOR-TO-DOOR TRANSPORTATION FOR MEDICAL APPOINTMENTS, GROCERY SHOPPING AND OTHER NECESSARY ERRANDS; INTERPRETATION SUPPORT; MEALS ON WHEELS AND KOSHER MEALS-TO-GO; AGE AND ABILITY-APPROPRIATE FITNESS OPPORTUNITIES THAT FOCUS ON MOBILITY, STRENGTH, BALANCE; DAILY CLASSES, WORKSHOPS, SPEAKER SERIES, AND SOCIAL AND CULTURAL PROGRAMS THAT ENCOURAGE COMMUNITY BUILDING, SOCIOEMOTIONAL CONNECTIONS, AND LIFELONG LEARNING; A FULL-TIME INCLUSION SPECIALIST SERVING OUR EARLY CHILDHOOD CENTERS ENSURING ALL CHILDREN HAVE THE SUPPORT TO LEARN, GROW AND THRIVE; AND INCLUSION ADVOCATES TO SUPPORT CHILDREN WITH DISABILITIES IN OUR SUMMER CAMPS, AFTER SCHOOL AND SCHOOL RELEASE PROGRAMS, AND YOUTH ENRICHMENT PROGRAMS. 394574 0 135634 YOUTH & TEEN: WE OFFER A BROAD RANGE OF YOUTH PROGRAMMING FOR CHILDREN OF ALL AGES. WE OPERATE TWO EARLY CHILDHOOD CENTERS, TWO UNIQUE SUMMER DAY CAMPS, AFTERSCHOOL AND SCHOOL RELEASE DAY PROGRAMS, A YOUTH THEATER PROGRAM, SPORTS LEAGUES AND TEEN PROGRAMMING INCLUDING BEING HOME TO THE FASTEST GROWING BBYO CHAPTER IN NORTH AMERICA. IN A TYPICAL YEAR, WE SERVE MORE THAN 2,000 CHILDREN AND TEENS. 750992 0 355548 SENIOR PROGRAMMING: THE JCC OFFERS A WIDE RANGE OF PROGRAMS AND CLASSES FOR ACTIVE SENIORS INCLUDING DESIGNATED FITNESS PROGRAMS, ENRICHMENT CLASSES, DISCUSSION GROUPS, MOVIES, FIELD TRIPS AND SOCIAL OPPORTUNITIES. OUR SERVICES SUPPORT OLDER ADULTS SO THEY CAN REMAIN ACTIVE, INDEPENDENT, AND CONNECTED TO THEIR COMMUNITY. THIS INCLUDES DOOR-TO-DOOR TRANSPORTATION FOR MEDICAL APPOINTMENTS, GROCERY SHOPPING AND OTHER NECESSARY ERRANDS; INTERPRETATION SUPPORT; MEALS ON WHEELS AND KOSHER LUNCH; IN-PERSON AND REMOTE FITNESS CLASSES GEARED TO OLDER ADULTS LIKE CHAIR AEROBICS AND YOGA; AND DAILY CLASSES, WORKSHOPS, SPEAKER SERIES AND OPPORTUNITIES FOR SOCIAL CONNECTION. 2020703 95326 741706 12475477 1 1 0 0 0 0 0 1 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 75 0 1 261 1 0 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X MICHAEL WALDMAN 6516980751 1375 ST PAUL AVE ST PAUL MN 55116 ROZ SEGAL PRESIDENT 2.00 0.00 X X 0 0 0 DAVID KRISTAL IMMEDIATE PAST PRESIDENT 2.00 0.00 X X 0 0 0 BOB MAST TREASURER 2.00 0.00 X X 0 0 0 DAVID KRCO VP OF GOVERNANCE 2.00 0.00 X X 0 0 0 JERI GLICK-ANDERSON VP OF DEVELOPMENT 2.00 0.00 X X 0 0 0 AMI BERGER DIRECTOR 2.00 0.00 X 0 0 0 ROSE HOROVITZ DIRECTOR 2.00 0.00 X 0 0 0 HOWARD BACH DIRECTOR 2.00 0.00 X 0 0 0 JODY RAPPAPORT DIRECTOR 2.00 0.00 X 0 0 0 NORMAN PENTELOVICH DIRECTOR 2.00 0.00 X 0 0 0 ADAM FINK DIRECTOR 2.00 0.00 X 0 0 0 CRAIG STILLMAN DIRECTOR 2.00 0.00 X 0 0 0 JAMIE KATZ DIRECTOR 2.00 0.00 X 0 0 0 LINDA FITERMAN DIRECTOR 2.00 0.00 X 0 0 0 NOAH LONDER DIRECTOR 2.00 0.00 X 0 0 0 DREW HOROWITZ DIRECTOR 2.00 0.00 X 0 0 0 LISA LANE DIRECTOR 2.00 0.00 X 0 0 0 TODD LIFSON DIRECTOR 2.00 0.00 X 0 0 0 AARON ZASLOFSKY DIRECTOR 2.00 0.00 X 0 0 0 PAM PASSMAN VP OF MEMBERSHIP AND PROGRAMMING 2.00 0.00 X X 0 0 0 CHAD BLUENFIELD VP OF COMMUNICATION/SECRETARY 2.00 0.00 X X 0 0 0 MICHAEL WALDMAN CHIEF EXECUTIVE OFFICER 40.00 1.00 X 295379 0 58821 STEPHANIE CHAUSS CHIEF ADMINISTRATIVE OFFICER 40.00 1.00 X 189212 0 47664 JENNIFER HLADIK CHIEF DEVELOPMENT OFFICER 40.00 0.00 X 151013 0 50960 635604 0 157445 3 0 1 0 EXOS COMMUNITY SERVICES LLC 2629 E ROSE GARDEN LANE PHOENIX AZ 85050 FITNESS CENTER MANAGEMENT 3050668 UNIVERSAL CLEANING SERVICES 12372 RIVER RIDGE BLVD BURNSVILLE MN 55337 JANITORIAL SERVICES 481499 2 152210 517858 2779057 3449125 MEMBERSHIP FEES 900099 3934051 3934051 ECC REVENUE 900099 3077256 3077256 PROGRAM SERVICE REV 900099 2937270 2937270 9948577 19956 19956 52401 0 52401 52401 52401 15492 15841 13731 0 1761 15841 17602 17602 30205 152210 45142 -14937 -14937 5444 2722 2722 2722 MISCELLANEOUS REVENUE 900099 295768 295768 295768 13771214 9948577 0 373512 158343 158343 793049 775339 17710 7079361 6251826 334296 493239 111711 100914 5360 5437 900353 816240 42718 41395 395180 336774 22829 35577 28036 21046 5451 1539 38297 23356 13457 1484 3389 3389 1154617 1000253 112783 41581 352629 233446 102376 16807 131989 107249 17983 6757 155597 118704 28767 8126 3687278 1597209 2069829 20240 95580 95580 226051 226051 PROGRAM SPECIFIC EXP 422322 377890 1501 42931 EQUIPMENT 391565 286281 103612 1672 OTHER EXPENSES 316262 270607 34206 11449 16441609 12475477 3237898 728234 1807939 1148480 510045 198372 819635 562434 868049 362539 109651 78089 7013507 1803286 5066856 5210221 413617 780956 12580 85393 9608372 8426484 1684641 813533 101961 171590 822011 620241 4226309 3983875 6834922 5589239 X 563840 1349843 2209610 1487402 2773450 2837245 9608372 8426484 X -2670395 96164 2638026 X X 0 1 X 1 0 X 1400571 1564136 7413536 5706628 3296915 19381786 1400571 1564136 7413536 5706628 3296915 19381786 232613 19149173 43372 19777 22009 44800 72357 202315 27172 623 57466 49283 480905 615449 20199550 30878917 0.94800 0.97560 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 27,172. 2020 AMOUNT: $ 623. 2021 AMOUNT: $ 33,226. 2022 AMOUNT: $ 20,326. 2023 AMOUNT: $ 295,768. FUNDRAISING - 2021 AMOUNT: $ 24,240. 2022 AMOUNT: $ 28,957. 2023 AMOUNT: $ 185,137. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 71482 X X X 0 1756956 1756956 1695660 10389 220499 176200 6608 1756956 1836555 14223 85736 225948 14906 1695660 0.00000 0.00000 0.00000 1 1 7013507 1803286 5210221 5210221 MCKESSON STOCK 47224 F OTHER INVESTMENTS 733732 F 780956 LEASE LIABILITY 3983875 3983875 X PART III, LINE 1A: THE ORGANIZATION DOES NOT HAVE A FINANCIAL STATEMENT FOOTNOTE FOR THE COLLECTIONS AS THEY ARE IMMATERIAL TO THE FINANCIAL STATEMENTS AS A WHOLE. PART III, LINE 4: COLLECTIONS ARE ON LOAN / DISPLAY FOR THE PURPOSE OF EDUCATING THE JEWISH AND BROADER COMMUNITIES ABOUT THE JEWISH CULTURE. PART V, LINE 4: THE PURPOSE OF THE ORGANIZATION'S ENDOWMENT FUNDS ARE TO SUPPORT PROGRAMS AND SCHOLARSHIPS. ALL THE ENDOWMENT FUNDS WERE TRANSFERED TO THE MINNESOTA JEWISH COMMUNITY CENTER FOUNDATION IN 2021. PART X, LINE 2: THE CENTER IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL INCOME TAXES. AS SUCH, IT IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON NET UNRELATED BUSINESS INCOME. THE CENTER CURRENTLY HAS NO UNRELATED BUSINESS INCOME. THE CENTER ADOPTED THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS AND FILES AS A TAX-EXEMPT ORGANIZATION. NO LIABILITY HAS BEEN RECOGNIZED BY THE CENTER AS A RESULT OF THE IMPLEMENTATION OF THIS STANDARD. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE. FORE THE KIDS 160603 135403 25200 28994 7010 PLAY FOR THE J 21812 16807 5005 1685 7453 182415 152210 30205 28994 1685 14463 45142 -14937 0 ECC SCHOLARSHIPS 18 40594 MEMBERSHIP SCHOLARSHIPS 361 95326 CAMP SCHOLARSHIPS 30 16175 HEALTH AND WELLNES 5 6248 X X X X 0 0 0 0 0 0 0 0 0 MICHAEL WALDMAN CHIEF EXECUTIVE OFFICER 229379 0 66000 0 0 0 11258 0 47563 0 354200 0 0 0 STEPHANIE CHAUSS CHIEF ADMINISTRATIVE OFFICER 189212 0 0 0 0 0 6642 0 41022 0 236876 0 0 0 JENNIFER HLADIK CHIEF DEVELOPMENT OFFICER 150963 0 50 0 0 0 6159 0 44801 0 201973 0 0 0 PART I, LINE 3 THE CEO IS GIVEN A WRITTEN EMPLOYMENT CONTRACT WHICH OUTLINES THE TERMS AND CONDITIONS OF EMPLOYMENT. THE PRESIDENT AND THE PAST PRESIDENT CHOSE TWO MEMBERS OF THE EXECUTIVE COMMITTEE TO SERVE AS THE COMPENSATION COMMITTEE AND WILL NEGOTIATE ALL COMPENSATION AND CONTRACT TERMS WITH THE CEO. ALL FINAL CONTRACTS WILL BE REVIEWED BY LEGAL COUNSEL PRIOR TO FINALIZATION. FACTORS INCLUDED IN DETERMINING COMPENSATION WILL BE PERFORMANCE, BOTH INDIVIDUAL PERFORMANCE AND THE PERFORMANCE OF THE ORGANIZATION, COMPARATIVE SURVEYS OF SIMILAR LOCAL AND NATIONAL JEWISH AGENCY CEO COMPENSATION RATES. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT ON BEHALF OF THE BOARD BETWEEN MEETINGS. EXECUTIVE COMMITTEE ACTION MUST BE RATIFIED AT THE SUBSEQUENT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE TREASURER, DIRECTOR OF FINANCE, CEO AND AUDIT COMMITTEE. A COPY OF THE REVIEWED FORM 990 IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR SUMMARY REVIEW AND COMMENT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH INDIVIDUAL SERVING AS AN OFFICER OR MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES IN WHICH THEY ARE INVOLVED THAT COULD CONTRIBUTE TO A CONFLICT ARISING AND PROVIDE THE FORM TO THE PRESIDENT, CEO, AND THE COMMITTEE CHARGED WITH ADDRESSING CONFLICTS. IF A CONFLICT IS DETERMINED TO EXIST BY THE BOARD OR COMMITTEE, THE CONFLICTED INDIVIDUAL WILL NOT PARTICIPATE IN OR BE PERMITTED TO HEAR THE BOARD/COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND RESPOND TO QUESTIONS. THE CONFLICTED INDIVIDUAL WILL NOT VOTE OR BE COUNTED IN DETERMINING THE PRESENCE OF A QUORUM. THE INDIVIDUAL'S INELIGIBILITY TO VOTE WILL BE REFLECTED IN THE MINUTES OF THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE PROVIDES FEEDBACK ON CEO'S PERFORMANCE AND KEY LEADERSHIP COMPETENCIES. THE PRESIDENT, PAST PRESIDENT AND PRESIDENT ELECT DELIVER ANNUAL PERFORMANCE REVIEW AND COMPENSATION. THE CEO SETS THE COMPENSATION FOR THE EMPLOYEES. DATA IS GATHERED AS TO COMPARABLE WAGES FROM THE JCC ASSOCIATION, LOOKING AT STAFF SALARIES FOR JCCS ACROSS THE COUNTRY OF COMPARABLE SIZES, AND FROM THE ANNUAL MINNESOTA NONPROFIT SALARY AND BENEFITS SURVEY PUBLISHED BY THE MINNESOTA COUNCIL OF NONPROFITS. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: ERC RESTATEMENT 2,638,026. 23 THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. JCC MANAGEMENT AND CONSULTING LLC 1375 ST PAUL AVE ST PAUL MN 55116 832573495 MANAGEMENT SERVICES MN 0 10721 MINNESOTA JEWISH COMMUNITY CENTER MINNESOTA JEWISH COMMUNITY FOUNDATION 1375 ST PAUL AVE ST PAUL MN 55116 410698596 MANAGAGES ENDOWMENT FUNDS AND CAPITAL ASSETS FOR BENEFIT OF MJCC MN 501(C)(3) LINE 7 MINNESOTA JEWISH COMMUNITY CENTER 1 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 MINNESOTA JEWISH COMMUNITY FOUNDATION L 36092 FMV MINNESOTA JEWISH COMMUNITY FOUNDATION C 517858 FMV