2024-12-16T12:14:11+00:00 2023-06-30 440160260 Forvis Mazars LLP 135 West 50th Street New York NY 10020 990 2022-07-01 112002556 BARRY & FLORENCE FRIEDBERG JEWISH COMMUNITY CENTER INC BARR 5167664341 15 NEIL COURT OCEANSIDE NY 11572 RONI KLEINMAN CHIEF EXEUCTIVE OFFICER 5167664341 2024-12-16 true Aaron Shapiro P01333816 2128127000 2022 2024-10-15 13:58:12Z X RONI KLEINMAN 15 NEIL COURT OCEANSIDE NY 11572 14396395 false X WWW.FRIEDBERGJCC.ORG X 1961 NY THE CENTER PROMOTES JEWISH IDENTITY. IT PROVIDES A COMPREHENSIVE PROGRAM BASED ON JEWISH VALUES, TRADITIONS, HERITAGE AND CULTURE. 16 16 681 300 0 0 5220196 6003686 6667550 8244273 11 20836 161954 -76740 12049711 14192055 0 0 7392667 8732432 0 254828 4474695 5212357 11867362 13944789 182349 247266 7423492 7507009 6993262 6829513 430230 677496 X THE FRIEDBERG JEWISH COMMUNITY CENTER PROMOTES JEWISH LIFE AND VALUES BY PROVIDING PROGRAMS AND SERVICES IN A WARM AND CARING ENVIRONMENT FOR ALL PEOPLE IN EVERY STAGE OF LIFE. WE BUILD A COMMUNITY ONE MEMBER AT A TIME. false false 5331546 8244273 SEE SCHEDULE O 2965408 SEE SCHEDULE O 1151843 FITNESS CENTER-THE FRIEDBERG JCC'S WELLNESS, FITNESS AND SPORTS FACILITY IS DEDICATED TO MEETING THE FITNESS, RECREATIONAL AND WELLNESS NEEDS OF THE ENTIRE COMMUNITY. OUR PURPOSE IS TO PROVIDE INNOVATIVE PROGRAMS AND CLASSES FOR ALL AGES IN OUR MODERN HEALTH CLUB AND HEATED, INDOOR SWIMMING POOL WHICH ARE STAFFED BY CERTIFIED INSTRUCTORS AND LIFE GUARDS AT ALL TIMES. THEY WILL MONITOR YOUR PROGRESS, ENSURE YOUR SAFETY AND ARE AVAILABLE FOR PRIVATE ONE-ON-ONE TRAINING AND FITNESS EVALUATIONS. OUR AQUATICS CENTER FEATURES A 6 LANE/25 YARD-POOL, KEPT AT 84.5 DEGREES YEAR ROUND. OUR CENTER PROVIDES A SWIMMING EXPERIENCE FOR ALL TYPES OF SWIMMERS AND PEOPLE WHO ENJOY WATER EXERCISES. 1074973 AFTERSCHOOL 758400 ADULT AND FAMILY SERVICES 150126 MEMBER SERVICES 100118 TEENS 2083617 11532414 true true false false false false false false true true false false true true false false true false false false false false false true false false false false true false false false true false false false false false false false false false true true true false false true 11 0 681 true false false false false false false false false false false false false X 16 16 false false false false false false false true true false false true true true true true true true false false NY X ROBERT MARTIN 5167664341 15 NEIL COURT OCEANSIDE NY 11572 ALLAN CARLTON TREASURER 1.0 0.0 X X 0 0 0 BRUCE SOBEL VICE CHAIR 1.0 0.0 X X 0 0 0 FRED RICHMAN IMMEDIATE PAST CHAIR 1.0 0.0 X X 0 0 0 GILA KLEIN VICE CHAIR 1.0 0.0 X X 0 0 0 KASEY ZIFF BOARD CHAIR 1.0 0.0 X X 0 0 0 RICHARD FROMEWICK CORRESPONDING SECRETARY 1.0 0.0 X X 0 0 0 ANNORA GILMAN TRUSTEE 1.0 0.0 X 0 0 0 BROOKE HOLT TRUSTEE 1.0 0.0 X 0 0 0 GARY HISIGER TRUSTEE 1.0 0.0 X 0 0 0 GLEN FUCHS TRUSTEE 1.0 0.0 X 0 0 0 HY KAPITO TRUSTEE 1.0 0.0 X 0 0 0 LAWRENCE LEVINE TRUSTEE 1.0 0.0 X 0 0 0 MELISSA CHIZZIK-SCHNALL TRUSTEE 1.0 0.0 X 0 0 0 MICHAEL GREENSEID TRUSTEE 1.0 0.0 X 0 0 0 MICHELLE BUTLER TRUSTEE 1.0 0.0 X 0 0 0 STEFANIE HANLON TRUSTEE 1.0 0.0 X 0 0 0 JEFFREY GASS CFO 20.0 20.0 X 62998 62998 20418 JOHN WOZNIAK ASSISTANT EXECUTIVE DIRECTOR 40.0 0.0 X 91691 0 17459 RHONDA KLEINMAN EXECUTIVE DIRECTOR 40.0 0.0 X 202579 0 16771 357268 62998 54648 1 false true false 0 791614 563552 10645 1840976 2484208 312691 6003686 INDIVIDUAL AND FAMILY SERVICE 624100 8244273 8244273 0 0 0 0 8244273 20836 20836 69640 69640 0 0 0 0 56213 10645 134700 -78487 -78487 MISCELLANEOUS 900099 1747 1747 0 0 0 0 1747 14192055 8244273 0 -55904 412631 412631 7218993 6433122 655239 130632 244427 231614 2382 10431 277059 246079 19898 11082 579322 495619 61382 22321 154150 154150 6000 6000 76945 22629 54316 0 16232 5564 10668 789906 344770 440276 4860 63240 5632 57608 1134291 1065877 50598 17816 587624 553977 33647 3836 639 3197 52183 44244 5822 2117 976687 862926 83425 30336 809749 715126 69390 25233 PROGRAM OUTINGS 369952 359989 9963 FOOD 147816 134039 13777 MISCELLANEOUS 23746 10568 13178 0 0 0 0 13944789 11532414 2157547 254828 1475013 1758917 7449 198652 84503 55577 0 0 0 393036 360633 18299758 13451678 5062309 4848080 0 0 294482 391850 7423492 7507009 627505 950077 1458895 914332 150000 100000 4596962 4008631 159900 0 856473 6993262 6829513 X -1778440 -1061519 2208670 1739015 430230 677496 7423492 7507009 247266 0 X false true X true false X 4120168 4347183 4192746 5220196 6003686 23883979 8197275 6345086 4110248 6667550 8244273 33564432 0 0 0 12317443 10692269 8302994 11887746 14247959 57448411 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 57448411 42460 25560 37207 67010 90476 262713 0 42460 25560 37207 67010 90476 262713 0 109491 85949 1414 102946 1747 301547 12469394 10803778 8341615 12057702 14340182 58012671 0.9903 0.9865 0 0.0037 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 109491.0, COLUMN B - 85949.0, COLUMN C - 1414.0, COLUMN D - 102946.0, COLUMN E - 1747.0, COLUMN F - 301547.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46649 13 13 46649 46649 11 11 46649 46649 6 6 46649 46649 245 245 46649 46649 526 526 46649 0.0 1.0 0.0 false false 419710 419710 14912043 11599661 3312382 2615392 1499404 1115988 352613 352613 0 4848080 DUE FROM RELATED ORGANIZATIONS -500100 Right-of-use assets - operating leases 684725 Right-of-use assets - finance leases 207225 391850 LEASE LIABILITIES 856473 856473 Schedule D, Part X, Line 2 ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part V, Line 4 Intended uses of endowment funds THE CENTER'S PERMANENTLY RESTRICTED NET ASSETS CONSIST OF ENDOWMENT FUND ASSETS TO BE HELD IN PERPETUITY. THE INCOME FROM THE ASSETS CAN BE USED TO SUPPORT THE CENTER'S SCHOLARSHIPS. COMMUNITY HEROES 66858 10645 56213 134700 0 0 66858 10645 56213 134700 134700 -78487 X X false false false false false false false false false RHONDA KLEINMAN EXECUTIVE DIRECTOR 202579 0 0 0 0 0 14181 0 2590 0 219350 0 0 0 ALLAN CARLTON BOARD MEMBER FINANCIAL SUPPORT X 155000 100000 false true false 100000 Form 990, Part III, Line 4d Description of other program services (Expenses $ 1,074,973 including grants of $) AFTERSCHOOL Form 990, Part III, Line 4d Description of other program services (Expenses $ 758,400 including grants of $) ADULT AND FAMILY SERVICES Form 990, Part III, Line 4d Description of other program services (Expenses $ 150,126 including grants of $) MEMBER SERVICES Form 990, Part III, Line 4d Description of other program services (Expenses $ 100,118 including grants of $) TEENS Form 990, Part VI, Line 11b Review of form 990 by governing body THE CENTER'S BOARD MEMBERS REVIEW THE 990 PRIOR TO SUBMISSION FOR ACCURACY WITH REGARD TO ALL ASPECTS OF THE INFORMATION PROVIDED. THIS INCLUDES FINANCES, COMPENSATION, MISSION, PROGRAMS, BOARD MEMBER INFORMATION, AND REQUIRED SCHEDULES. BOARD MEMBERS HAVE THE OPPORTUNITY TO RAISE QUESTIONS AND TO DISCUSS ALL ASPECTS OF THE 990 FILING AND CAN RECOMMEND EDITS OR UPDATES AS NECESSARY. THE CENTER'S BOARD OF DIRECTORS AS A FULL BODY, FORMALLY APPROVES THE FINAL DOCUMENT BEFORE IT IS SUBMITTED TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE BARRY AND FLORENCE FRIEDBERG JEWISH COMMUNITY CENTER, INC HAS A CONFLICT OF INTEREST POLICY WHICH ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO SIGN ANNUALLY AS A CONDITION OF BEING ON THE BOARD. MONITORING OF RECEIPT OF EACH POLICY IS ASSIGNED TO AN EMPLOYEE OF THE EXECUTIVE OFFICE WITH DILIGENT FOLLOW-UP TO AFFIRM THAT EACH BOARD MEMBER AND EMPLOYEE HAS SIGNED THE POLICY. WITH REFERENCE TO ANY CONFLICT OF INTEREST THAT MAY ARISE, FULL DISCLOSURE IS REQUIRED. THE AFFECTED BOARD MEMBER WILL REFRAIN FROM PARTICIPATING IN DELIBERATIONS OR VOTING ON APPROVAL OF SUCH TRANSACTION WHILE ADDITIONAL BIDS ARE REVIEWED AND COMPARED BY THE PRESIDENT AND CEO AND THE FINAL DETERMINATION IS BASED SOLELY ON THE BEST INTEREST OF THE AGENCY. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE JCC'S CHIEF EXECUTIVE OFFICER HAS A CONTRACT THAT IS DECIDED ON BY A SPECIALLY APPOINTED EXECUTIVE PERSONNEL COMMITTEE OF THE BOARD, AND THEN BROUGHT TO THE FULL BOARD OF DIRECTORS FOR THEIR APPROVAL. COMPENSATION IS COMMENSURATE WITH EXPERIENCE, ACCOMPLISHMENTS, THE SIZE OF THE AGENCY AND COMPARATIVES WITH SIMILAR NOT-FOR-PROFITS OF SIMILAR SIZE AND LOCATION. A THREE YEAR CONTRACT WAS SIGNED IN 2020. SUBSEQUENTLY, A THREE YEAR CONTRACT WAS SIGNED IN 2024 AND IS EFFECTIVE AS OF APRIL 2024. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART III - PROGRAM SERVICE LINE 4A, PROGRAM SERVICE EARLY CHILDHOOD PROGRAM-THE BARRY AND FLORENCE FRIEDBERG JEWISH COMMUNITY CENTER (JCC) IS PROUD OF OUR EARLY CHILDHOOD CENTERS' HIGH QUALITY PROGRAMMING AND EXCELLENT STAFF. OUR PROGRAMS, SERVING CHILDREN FROM BIRTH TO 5 YEARS OLD AND THEIR FAMILIES, ARE LICENSED BY THE NEW YORK STATE OFFICE OF CHILDREN AND FAMILY SERVICES. EACH OF OUR FOUR EARLY CHILDHOOD CENTERS IN OCEANSIDE, LONG BEACH, LYNBROOK AND MERRICK IS DESIGNED TO FACILITATE THE GROWTH OF CHILDREN PHYSICALLY, SOCIALLY, AND COGNITIVELY. OUR JUDAIC AND SECULAR HOLIDAY AND ENRICHMENT PROGRAMS ADD AN EXTRA DIMENSION TO YOUR CHILD'S PRESCHOOL EXPERIENCE. AS LEADERS IN THE EARLY CHILDHOOD COMMUNITY, OUR YEAR-ROUND PROGRAMS EMBRACE DEVELOPMENTALLY APPROPRIATE PRACTICES AND UTILIZE DIFFERENTIATED TEACHING STYLES WITHIN OUR CURRICULUM. WE UNDERSTAND THAT EACH CHILD HAS AN INDIVIDUAL LEARNING STYLE. AS WELL AS A PERSONAL TIMETABLE FOR DEVELOPMENT IN OUR CHILD CENTERED CLASSROOMS, INDIVIDUAL INTERESTS ARE IDENTIFIED, AND ACTIVITIES ARE PLANNED THAT GIVE EACH CHILD AN OPPORTUNITY FOR EXPLORATION AND SELF-DIRECTION. OUR CHILDREN ACQUIRE SOCIAL COMPETENCE AND THE SKILLS THEY NEED TO SUCCEED AS LIFELONG LEARNERS. FORM 990, PART III - PROGRAM SERVICE LINE 4B, PROGRAM SERVICE CAMP OVERVIEW-OUR PROGRAMS ENCOURAGE CAMPERS TO DEVELOP THEIR IMAGINATIONS AND INDIVIDUAL ABILITIES WHILE ENHANCING THEIR SELF-ESTEEM. CHILDREN LEARN NEW ACTIVITIES, TRAVEL TO EXCITING DESTINATIONS AND MAKE NEW FRIENDS. SUMMER CAMP PROVIDES CHILDREN WITH UNIQUE EXPERIENCES THAT HELP THEM GROW, LEARN, HAVE FUN AND BUILD LASTING RELATIONSHIPS. AT CAMP, WE FOSTER THE VALUES OF SPORTSMANSHIP, INTEGRITY, TOLERANCE, FRIENDSHIP, SENSITIVITY, HELPFULNESS, APPRECIATION AND RESPECT. THE FRIEDBERG JCC SUMMER DAY CAMP SERVICES CHILDREN AGES 2-15 WITHIN NINE DIFFERENT PROGRAMS. OUR PRE-SCHOOL CAMPS ARE LOCATED IN OUR MAIN FACILITY IN OCEANSIDE AS WELL AS OUR SATELLITE LOCATIONS IN LONG BEACH AND MERRICK. FOR GRADES K-6, OUR CAMPS ARE LOCATED IN THE NESTLED WOODS OF THE HENR KAUFMANN CAMPGROUNDS WHICH FEATURES ACRES OF LUSH BALL FIELDS, A FULL SWIMMING COMPLEX WITH FOUR POOLS, A NATURE AND SCIENCE CENTER AN ARTS AND CRAFTS CENTER, BASKETBALL COURTS, OUTDOOR CAMPSITE AREAS, PLAYGROUNDS, A DRIVING RANGE, HIKING TRAILS, A MINI-GOLF COURSE, A SPORTS COMPLEX OFFERING INSTRUCTIONAL CLINICS, AND MORE COMPLEMENTED BY A KALEIDOSCOPE OF PROGRAMMING. DAY AND OVERNIGHT TRIPS TO EXCITING DESTINATIONS ARE ALSO INCLUDED FOR THE OLDER CHILDREN. CAMPERS ENTERING GRADES 7-10 EXPERIENCE A TRAVEL CAMP OF FUN DAY TRIPS AS WELL AS 3-4 THRILLING WEEK-LONG TRIPS. OUR COUNSELOR-IN-TRAINING PROGRAM PROVIDES ON-THE JOB TRAINING EXPERIENCE FOR A SELECT GROUP OF MATURE TEENS WHO ARE INTERESTED I WORKING WITH CHILDREN. WE ALSO OFFER SPECIALIZED CAMPS INCLUDING CAMP ACHIEVE (FOR CHILDREN 6-12 ON THE AUTISM SPECTRUM) AND THEATR CAMP. FINALLY, OUR SUNRISE DAY CAMP IS THE ONLY DEDICATED DAY CAMP IN THE NATION FOR CHILDREN WITH CANCER AND THEIR SIBLINGS. SUNRISE IS AFFILIATED WITH 11 AREA HOSPITALS, IS OFFERED COMPLETELY FREE O CHARGE, AND HAS YEAR-ROUND PROGRAMMING, IN-CLINIC ACTIVITIES AND HOSPITAL VISITATION SERVICES. FORM 990, PAGE 1, BOX B AMENDED RETURN THE FORM 990 IS BEING AMENDED DUE TO THE ISSUANCE OF THE AUDITED FINANCIAL STATEMENTS. CHANGES WERE MADE TO PARTS I, III, IV, VIII, IX, X, XI, AND XII. ALSO, THERE WERE CHANGES TO SCHEDULES A, B, D, G, O, AND R. SUNRISE DAY CAMPS ASSOCIATION INC 15 NEIL COURT OCEANSIDE NY 11572 465555854 DAY CAMPS NY 501(c)(3) 7 BFFJCC true false false true false false false false false false false true false true true true false true false false SUNRISE DAY CAMPS ASSOCIATION C 1840976 CASH