2024-11-15T11:33:30-06:00 2023-12-31 742859143 CALHOUN THOMSON MATZA LLP PO BOX 30044 AUSTIN TX 78755 990 2023-01-01 741469465 SHALOM AUSTIN SHAL 5127358000 7300 HART LANE AUSTIN TX 78731 NICOLE GILGER CFO 5127358016 2024-11-14 1 0 C BRIAN STREIG P00735757 5124398400 2024-11-14 2023 2024-10-15 13:58:12Z NICOLE GILGER 7300 HART LANE AUSTIN TX 78731 20326168 0 X WWW.SHALOMAUSTIN.ORG X 1971 TX TO ENHANCE THE QUALITY OF JEWISH LIFE IN THE GREATER AUSTIN AREA AND AROUND THE WORLD, THROUGH CHARITABLE, EDUCATIONAL AND OTHER ENDEAVORS. 23 23 605 0 -34455 0 9612645 5592377 6835187 13208238 -334713 364336 785044 1043108 16898163 20208059 1081357 1645501 0 0 8397305 11538852 0 0 745828 4347857 5838843 13826519 19023196 3071644 1184863 9768640 11246334 2866611 3159442 6902029 8086892 X ENHANCE THE QUALITY OF JEWISH LIFE IN THE GREATER AUSTIN AREA AND AROUND THE WORLD, THROUGH CHARITABLE, EDUCATIONAL, SOCIAL SERVICE, CULTURAL, RELIGIOUS AND RECREATIONAL ENDEAVORS. SERVICES INCLUDE A PRESCHOOL, FACILITIES FOR COMMUNITY AND CULTURAL EVENTS, FITNESS CENTER, NEWSLETTERS AND PUBLICATIONS, JEWISH FAMILY SERVICE, FACILITATION OF PHILANTHROPIC GIVING FOR ANNUAL, CAPITAL, AND PLANNED GIVING NEEDS, AS WELL AS OTHER PROGRAMS THAT ENHANCE JEWISH LIFE. REVENUE CONSISTS PRIMARILY OF CONTRIBUTIONS, GRANTS, MEMBERSHIP FEES, TUITION AND PROGRAM FEES. 0 0 4065028 4689775 EARLY CHILDHOOD PROGRAMTHE EARLY CHILDHOOD PROGRAM (ECP) IS THE PRESCHOOL PROGRAM OF SHALOM AUSTIN. IT HAS CHILDREN RANGING FROM AGE OF 6 WEEKS TO 5 YEARS OLD. IN ADDITION TO EARLY CHILDHOOD CARE AND EDUCATION, THE CURRICULUM INCLUDES DEVELOPMENTALLY APPROPRIATE LEARNING ABOUT JEWISH HOLIDAYS INCLUDING WEEKLY SHABBAT CELEBRATIONS AND FAMILY GATHERINGS. THE ECP ALSO HAS ENRICHMENT PROGRAMS FOR CHILDREN 3-5 YEARS OF AGE. 5338713 6627833 MEMBER EXPERIENCEMEMBER EXPERIENCE PROVIDES PROGRAMS, SUCH AS MEMBERSHIP ENGAGEMENT, WEIGHT TRAINING, FITNESS, FITNESS CLASSES, PERSONAL TRAINING, AQUATICS, TENNIS, YOUTH SPORTS, AND ADULT SPORTS. 1961214 2066942 YOUTH & CAMPYOUTH & CAMP PROVIDES SUPPORT TO FAMILIES, ENRICH CHILDREN'S LIVES, AND BUILD COMMUNITY THROUGH PROGRAMS SUCH AS SUMMER CAMP, BREAK CAMPS, AFTERSCHOOL PROGRAMS, AND TEEN YOUTH GROUP. 4389905 1645501 -11712 4389905 1645501 -11712 15754860 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 124 0 1 605 1 1 1 0 0 0 0 0 0 1 1 1 0 0 0 X 23 23 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X X NICOLE GILGER CFO 5127358016 7300 HART LANE AUSTIN TX 78731 SETH HALPERN CHAIR ELECT / CHAIR 1.00 X X 0 0 0 RICK ROSENBERG CHAIR / IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 ABBY RAPOPORT IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 LISA SHAPIRO VICE-CHAIR 1.00 X X 0 0 0 KEITH ZIMMERMAN VICE-CHAIR 1.00 X X 0 0 0 ARTHUR ALTMAN AT LARGE 1.00 X 0 0 0 STEVE MEYERS TREASURER 1.00 X X 0 0 0 PHIL LOEWY VICE-CHAIR 1.00 X X 0 0 0 ALEX ROBINSON VICE-CHAIR 1.00 X X 0 0 0 LILY SMULLEN VICE-CHAIR 1.00 X X 0 0 0 DAVID GOLDSTEIN VICE-CHAIR 1.00 X X 0 0 0 LECIA SUD AT LARGE 1.00 X 0 0 0 LLANA NESHER AT LARGE 1.00 X 0 0 0 JULIE FRANKLIN VICE-CHAIR 1.00 X X 0 0 0 NANCY ZIMMERMAN VICE-CHAIR 1.00 X X 0 0 0 DANIEL CARL AT LARGE 1.00 X 0 0 0 JOEL WAXMAN AT LARGE 1.00 X 0 0 0 KAREN KOGUT AT LARGE 1.00 X 0 0 0 SCOTT GROSSFELD AT LARGE 1.00 X 0 0 0 CARA KELLY VICE-CHAIR 1.00 X X 0 0 0 HEATHER KROL AT LARGE 1.00 X 0 0 0 KIM LINDAUER AT LARGE 1.00 X 0 0 0 BRETT MERFISH AT LARGE 1.00 X 0 0 0 LAWRENCE MAZE AT LARGE 1.00 X 0 0 0 NORA LIEBERMAN ELECTED DIRECTOR 1.00 X 0 0 0 JEFF NEWBURG ELECTED DIRECTOR 1.00 X 0 0 0 MARCIA SILVERBURG ELECTED DIRECTOR 1.00 X 0 0 0 BRUCE ZIMMERMAN ELECTED DIRECTOR 1.00 X 0 0 0 MATT SMITH ELECTED DIRECTOR 1.00 X 0 0 0 RABBI DANIEL SEPTIMUS CEO 40.00 X 244609 0 117721 NICOLE GILGER CFO 40.00 X 166901 0 5763 JANET ELAM COO 40.00 X 181618 0 6613 RACHEL STERN CHIEF STRATEGY & IMPACT OFFICER 40.00 X 160231 0 9773 RABBI AMY COHEN CHIEF SOCIAL SERVICES OFFICER 40.00 X 42025 0 112273 MATT PEREZ CHIEF PEOPLE OFFICER 40.00 X 32337 0 946 ANDREW DOOHER SECURITY DIRECTOR 40.00 X 127535 0 8200 JAMES RUSSELL TENNIS DIRECTOR 40.00 X 152810 0 20130 WENDY GOODMAN SENIOR MARKETING & COMMUNICATIONS DIRECTOR 40.00 X 110694 0 2810 AMY HYMAN SENIOR DEVELOPMENT DIRECTOR 40.00 X 109273 0 22528 MARK PATTIS SENIOR MEMBER EXPERIENCE DIRECTOR 40.00 X 102045 0 12417 1430078 0 319174 9 0 1 0 HEIGHTS ATHLETICS LLC DBA KIM'S GYM 7300 HART LN AUSTIN TX 78731 PROGRAM CONTRACTOR 485482 ABS COMMERCIAL CLEANING 2028 E BEN WHITE BLVD STE 240-4424 AUSTIN TX 78741 CUSTODIAL 336031 ALL SEASONS LANDSCAPING PO BOX 91565 AUSTIN TX 78709 LANDSCAPE CONTRACTOR 172110 UBEO LLC PO BOX 790448 ST LOUIS MO 631790448 COPIER LEASING & SERVICER 103137 4 3084 348776 5240517 314539 5592377 TUITION AND FEES 611710 8216474 8216474 MEMBERSHIP DUES 900099 4571884 4571884 FITNESS TRAINERS 713940 419880 419880 13208238 364336 364336 436617 0 436617 436617 436617 69797 3084 118109 -48312 -48312 10000 0 10000 10000 OTHER INCOME 900099 507816 507816 ADVERTISING OUTLOOK REVENUE 541800 136987 -34455 171442 644803 20208059 13208238 -34455 1441899 1423685 1423685 221816 221816 9899662 8214859 1191725 493078 89265 55789 28662 4814 813978 720771 40597 52610 735947 547722 161545 26680 33470 33470 1828157 1455726 328299 44132 69062 6541 62509 12 1931948 1638265 186010 107673 442665 405252 34012 3401 92725 58158 27419 7148 26366 18726 7640 15080 13998 1082 314706 290824 22552 1330 334388 3596 330792 FACILITY MAINTENANCE AN 405312 363226 38260 3826 EQUIPMENT LEASE & PURCH 248332 219274 27934 1124 BAD DEBT EXPENSE 96632 96632 19023196 15754860 2522508 745828 4801107 5559288 1133645 1543735 798807 205269 121560 134314 3171605 1439069 1037615 1732536 1875906 2071192 9768640 11246334 994798 2159149 817913 804917 1053900 195376 2866611 3159442 X 4113764 4591423 2788265 3495469 6902029 8086892 9768640 11246334 1184863 0 X X 0 1 X 1 0 X 5221093 5499639 6826583 9612645 5592377 32752337 5799973 2637020 4263669 6835187 13208238 32744087 11021066 8136659 11090252 16447832 18800615 65496424 0 0 0 65496424 236436 147812 293373 -334713 800953 1143861 236436 147812 293373 -334713 800953 1143861 87412 46897 46685 180994 2877267 2659315 1684284 785044 606491 8612401 14222181 10990683 13114594 16898163 20208059 75433680 0.86830 0.82990 0.01520 0.00630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1875903 14828 230461 50000 2071192 2250617 10000 -334713 50000 1875903 1593979 416654 293374 53390 2250617 1486316 147664 40001 1593979 1285353 234797 33834 1486316 0.44073 0.55926 1 0 816067 195349 620718 823147 290379 532768 1532391 953341 579050 1732536 ENDOWMENTS 2071192 2071192 DEPOSITS 113338 OPERATING LEASE 82038 195376 X 23604089 3435920 3435920 20168169 39890 39890 20208059 22419226 3435920 -39890 3396030 19023196 0 19023196 PART X, LINE 2: INCOME TAXES: SHALOM AUSTIN IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). FINANCIAL ACCOUNTING STANDARDS BOARDS ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC") 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ("ASC 740-10") CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. ASC 740-10 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ASC 740-10 REQUIRES THAT A COMPANY RECOGNIZE IN ITS FINANCIAL STATEMENTS THE IMPACT OF TAX POSITIONS THAT MEET A "MORE LIKELY THAN NOT" THRESHOLD, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION SHOULD BE BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN FIFTY PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE PROVISIONS OF ASC 740-10 WERE APPLIED TO ALL TAX POSITIONS. SHALOM AUSTIN BELIEVES ALL OF ITS TAX POSITIONS TO BE HIGHLY CERTAIN. SHALOM AUSTIN'S OPEN TAX YEARS AS OF DECEMBER 31, 2022 ARE 2019, 2020, AND 2021 AND ARE SUBJECT TO EXAMINATION BY THE TAX AUTHORITIES. PART XI, LINE 4B - OTHER ADJUSTMENTS: NETTED FUNDRAISING AND SCHOLARSHIPS PART XII, LINE 2D - OTHER ADJUSTMENTS: NETTED FUNDRAISING AND SCHOLARSHIPS PT V LINE 4 SHALOM AUSTIN'S ENDOWMENT CONSIST OF FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES AND INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. GENERAL FUNDRAISING 72881 3084 69797 48142 35873 34094 72881 3084 69797 48142 35873 34094 118109 -48312 10000 0 10000 10000 TX 1 0 1 0 1.00000 NICOLE GILGER CFO 7300 HART LANE AUSTIN TX 78731 0 0 1 AUSTIN JEWISH ACADEMY 742572246 501C3 93873 0 TUITION ASSISTANCE PROGRAM TEXAS HILLEL FOUNDATION 521758802 501C3 25625 0 PROGRAMMING VARIOUS ANTI DEFAMATION LEAGUE 131818723 501C3 12829 0 PROGRAMMING VARIOUS CHABAD OF AUSTIN (HEWBREW PREP SCHOOL) 452763577 501C3 18605 0 PROGRAMMING VARIOUS CAMP YOUNG JUDAEA 746063430 501C3 16000 0 PROGRAMMING VARIOUS CHABAD UT 452530523 501C3 14083 0 PROGRAMMING VARIOUS GREENE FAMILY CAMP 131663143 501C3 16000 0 PROGRAMMING VARIOUS TEXAS A&M HILLEL 741398514 501C3 10235 0 PROGRAMMING VARIOUS MOISHE HOUSE 262599786 501C3 8200 0 PROGRAMMING VARIOUS JEWISH FEDERATION OF NORTH AMERICA 131624240 501C3 267059 0 MISC OVERSEAS DISTRIBUTIONS DJCC DEVELOPMENT CORPORATION 742893473 501C3 709652 0 CAPITAL CAMPAIGN CONTRIBUTION CONGREGATION AGUDAS ACHIM 746052767 501C3 6900 0 PROGRAMMING -VARIOUS AUSTIN JEWISH FILM FESTIVAL 742725320 501C3 194474 0 PROGRAMMING -VARIOUS 13 SCHOLARSHIPS 142 157999 REDUCTION IN MEMBERSHIP DUES AND PROGRAM TUITION. EMERGENCY FINANCIAL ASSISTANCE 60 63817 ASSISTANCE WITH FOOD, HOUSING, UTILITY & OTHER ITEMS PART I, LINE 2: SELECT COMMITTEE, "GRANTS COMMITTEE", REVIEWS APPLICATIONS FOR CONTEXT, INTENT AND CONNECT TO GOALS. COMMITTE THEN DEBATES AND AWARDS FUNDS BASED ON AMOUNT REQURESTED AND AVAILABLE FUNDS. PROCESS IS REPEATED ANNUALLY. X 1 0 X X X X 0 0 0 0 0 0 0 1 0 RABBI DANIEL SEPTIMUS CEO 226509 0 18100 0 0 0 21544 0 96177 0 362330 0 0 0 JANET ELAM COO 167868 0 13750 0 0 0 3558 0 3055 0 188231 0 0 0 JAMES RUSSELL TENNIS DIRECTOR 150560 0 2250 0 0 0 1415 0 18715 0 172940 0 0 0 NICOLE GILGER CFO 159651 0 7250 0 0 0 3263 0 2500 0 172664 0 0 0 RACHEL STERN CHIEF STRATEGY & IMPACT OFFICER 154481 0 5750 0 0 0 1568 0 8205 0 170004 0 0 0 RABBI AMY COHEN CHIEF SOCIAL SERVICES OFFICER 38275 0 3750 0 0 0 23386 0 88887 0 154298 0 0 0 X 1 18818 KELLY BLUE BOOK X 18 295721 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 ANY JEWISH PERSON, MEMBER OF A JEWISH HOUSEHOLD, OR CURRENT DUES-PAYING MEMBERS OF THE SHALOM AUSTIN JEWISH COMMUNITY CENTER (OR WHO MAKES A SUBSTANTIALLY EQUIVALENT CONTRIBUTION TO THE SHALOM AUSTIN ANNUAL CAMPAIGN), WHO IS 18 YEARS OR OLDER, AND CONNECTED TO THE GREATER AUSTIN METROPOLITAN AREA DURING ANY PART OF A FISCAL YEAR, SHALL BE A MEMBER OF SHALOM AUSTIN FOR THE CURRENT FISCAL YEAR. FORM 990, PART VI, SECTION A, LINE 7A SEE LINE 6 ABOVE. FORM 990, PART VI, SECTION A, LINE 7B SEE LINE 6 ABOVE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS PRIOR TO BEING FILED FOR ANY QUESTIONS OR COMMENTS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REQUIRED TO BE SIGNED ANNUALLY BY THE BOARD. POTENTIAL CONFLICTS ARE MONITORED BY SHALOM AUSTIN. FORM 990, PART VI, SECTION B, LINE 15A WHEN DETERMINING COMPENSATION FOR CEO, CFO, AND TOP MANAGEMENT OFFICIALS, COMPARISON ANALYSIS OF OTHER COMMUNITIES AND OTHER LOCAL NON-PROFITS OF LIKE SIZE AND PROGRAMMING IS USED. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR DETERMINING THE CEO COMPENSATION. CEO SIGNS A CONTRACT. CEO DETERMINES COMPENSATION FOR OTHER EXECUTIVE MANAGEMENT. FORM 990, PART VI, SECTION C, LINE 19 WE MAKE OUR RECORDS AVAILABLE UPON REQUEST, THE FORM 990 IS ALSO AVAILABLE THROUGH VARIOUS WEB SOURCES. FORM 990, PART XII, LINE 2C: PROCESS WAS NOT CHANGED FROM PRIOR YEAR. SA SECURITY SERVICES LLC 7300 HART LN AUSTIN TX 78731 PROVIDE SECURITY & SERVICES TO JEWISH ORGANIZATIONS TX 0 0 SHALOM AUSTIN DJCC DEVELOPMENT CORPORATION 7300 HART LANE AUSTIN TX 78731 742893473 PROVIDE FACILITIES TO ENCHANCE JEWISH LIFE TX 501(C)(3) LINE 7 NO 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 DJCC DEVELOPMENT CORPORATION - EXPENSES Q 128364 ACTUAL DJCC DEVELOPMENT CORPORATION - EXPENSES D 10695465 ACTUAL DJCC DEVELOPMENT CORPORATION - EXPENSES B 709652 ACTUAL