2024-05-07T16:49:57-05:00 2023-06-30 042713795 MEYERS BROTHERS KALICKA PC 330 WHITNEY AVE SUITE 800 HOLYOKE MA 01040 990 2022-07-01 060662142 THE JOYCE D & ANDREW J MANDELL GREATER HARTFORD JEWISH COMMUNITY CENTER INC JOYC 8602364571 335 BLOOMFIELD AVENUE WEST HARTFORD CT 06117 KIM CORONA CHARRON CHIEF FINANCIAL OFFICER 8602364571 2024-05-01 1 KIM CORONA CHARRON 999009999 0 RUDY M D'AGOSTINO P00962620 4135368510 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MANDELL JEWISH COMMUNITY CENTER KIM CORONA CHARRON 335 BLOOMFIELD AVENUE WEST HARTFORD CT 06117 10894018 0 X WWW.MANDELLJCC.ORG X 1915 CT TO PROVIDE PROGRAMS THAT PROMOTE ONE'S WELL-BEING WITH A COMMITMENT TO UNIVERSAL JEWISH VALUES. 57 57 394 100 92257 0 4453189 2590400 6680805 7950049 124720 55017 202459 163157 11461173 10758623 77768 76271 0 0 6156036 7150316 0 0 249269 4131129 4759974 10364933 11986561 1096240 -1227938 24539350 23821013 2479284 2921404 22060066 20899609 X SERVING PEOPLE OF ALL BACKGROUNDS AND AT EVERY AGE AND STAGE OF LIFE. A GATHERING PLACE AND RESOURCE FOR THE HARTFORD REGION. THE JCC PROVIDES RECREATIONAL, CULTURAL, EDUCATIONAL, AND SOCIAL PROGRAMS DESIGNED TO PROMOTE PHYSICAL, INTELLECTUAL, AND SPIRITUAL WELL-BEING OF ITS MEMBERS AND OTHERS WHO PARTICIPATE. 0 0 3081780 34830 3483668 THE JCC EARLY CHILDHOOD CENTER AND PARENTING CENTER PROGRAMS ARE DESIGNED TO GIVE THE YOUNGEST CHILD A VARIETY OF OPPORTUNITIES TO MASTER THE SOCIAL, EMOTIONAL AND PHYSICAL TASKS OF EACH DEVELOPMENTAL STAGE IN A HEALTHY, SAFE AND CARING JEWISH ENVIRONMENT THAT WELCOMES CHILDREN AND FAMILIES OF ALL BACKGROUNDS. THE PROGRAM BENEFITS APPROXIMATELY 370 CHILDREN. 2336546 2702 1446380 THE JCC OFFERS A FULL RANGE OF RECREATIONAL, FITNESS, WELLNESS AND PHYSICAL PROGRAMS FOR MEMBERS OF ALL AGES. GOOD HEALTH IS MORE THAN JUST EXERCISE. THE PROGRAM YIELDS APPROXIMATELY 25,000 MONTHLY VISITS. 825233 19506 743440 A SUMMER DAY CAMP LOCATED ON 75 ACRES OF WOODS AND WATERFRONT SERVING APPROXIMATELY 360 CAMPERS. CAMP IS THE PERFECT PLACE FOR A CHILD TO ENJOY THE OUTDOORS, SKIING, BOATING, FISHING, TUBING, ARTS & CRAFTS, POTTERY SWIMMING AND SO MUCH MORE. THERE ARE A VARIETY OF ACTIVITIES TO ENCOURAGE TOGETHERNESS, FRIENDSHIP, FUN AND NEW CHALLENGES IN A SAFE, WELCOMING, INCLUSIVE AND NURTURING ENVIRONMENT ALL WITHIN THE CONTEXT OF JEWISH VALUES. 4010705 19233 2180215 THE JCC OFFERS PROGRAMMING FOR FAMILIES, ADULTS, YOUTH AND SENIORS. EVENTS INCLUDE AN ANNUAL JEWISH FILM FESTIVAL AND VARIOUS OTHER CULTURAL EVENTS FOR THE COMMUNITY. 4010705 19233 2180215 10254264 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 51 0 1 394 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 57 57 1 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 CT X KIM CORONA CHARRON 8602364571 335 BLOOMFIELD AVENUE WEST HARTFORD CT 06117 DAVID JACOBS EXECUTIVE DIRECTOR 40.00 X 262308 0 29376 ANNIE KEITH CHIEF OPERATING OFFICER 40.00 X 123693 0 526 KIM CORONA CHARRON CHIEF FINANCIAL OFFICER 40.00 X 105718 0 21307 STEVEN GREENSPAN CHAIRMAN 0.50 X X 0 0 0 MATTHEW HOFFMAN VICE PRESIDENT 0.50 X X 0 0 0 DEBORAH MEHLMAN SECRETARY 0.50 X X 0 0 0 JEFFERY AZIA ASSISTANT TREASURER 0.50 X X 0 0 0 KATHY FISHMAN VICE PRESIDENT 0.50 X X 0 0 0 JOSHUA FELDMAN TREASURER 0.50 X X 0 0 0 KAREN TUVIN VICE PRESIDENT 0.50 X X 0 0 0 MERYL BRAUNSTEIN VICE PRESIDENT 0.50 X X 0 0 0 BRADFORD DRAZEN PAST PRESIDENT 0.50 X 0 0 0 THEODORE N KAPLAN LIFE OFFICER 0.50 X X 0 0 0 PATRICIA KAZAKOFF LIFE OFFICER 0.50 X X 0 0 0 ANDREW MANDELL LIFE OFFICER 0.50 X X 0 0 0 GAYLE W TEMKIN LIFE OFFICER 0.50 X X 0 0 0 MARK SELTZER LIFE OFFICER 0.50 X X 0 0 0 JEFFREY S HOFFMAN LIFE OFFICER 0.50 X X 0 0 0 BRIAN J NEWMAN LIFE OFFICER 0.50 X X 0 0 0 ROBERT A ROTH LIFE OFFICER 0.50 X X 0 0 0 BRUCE A FISCHMAN LIFE OFFICER 0.50 X X 0 0 0 JUDITH SIEGAL LIFE OFFICER 0.50 X X 0 0 0 DEBBIE ELMAN LIFE OFFICER 0.50 X X 0 0 0 JEAN S FEDERMAN LIFE OFFICER 0.50 X X 0 0 0 ALYS KRICHAVSKY LIFE OFFICER 0.50 X X 0 0 0 SUSAN SCHENKER LIFE OFFICER 0.50 X X 0 0 0 URSULA MARX LIFE OFFICER 0.50 X X 0 0 0 MICHAEL P BERMAN LIFE OFFICER 0.50 X X 0 0 0 DAVID A KLAU LIFE OFFICER 0.50 X X 0 0 0 JOYCE D MANDELL LIFE OFFICER 0.50 X X 0 0 0 LEWIS RABINOVITZ LIFE OFFICER 0.50 X X 0 0 0 RICHARD C ROBINSON LIFE OFFICER 0.50 X X 0 0 0 MELVIN A SIMON LIFE OFFICER 0.50 X X 0 0 0 ROBERTA WORONOW LIFE OFFICER 0.50 X X 0 0 0 ERIC M ZACHS LIFE OFFICER 0.50 X X 0 0 0 PETER FISHMAN BOARD MEMBER 0.50 X 0 0 0 ROBERT KRUG BOARD MEMBER 0.50 X 0 0 0 DAVID WEINER BOARD MEMBER ENDING JUNE 2023 0.50 X 0 0 0 RICHARD B FECHTOR BOARD MEMBER 0.50 X 0 0 0 STANLEY CHERNY BOARD MEMBER ENDING JUNE 2023 0.50 X 0 0 0 MONICA GOLD BOARD MEMBER 0.50 X 0 0 0 ROBERT NEWMAN BOARD MEMBER ENDING JUNE 2023 0.50 X 0 0 0 AVINOAM PATT BOARD MEMBER ENDING JUNE 2023 0.50 X 0 0 0 RUTHAN WEIN BOARD MEMBER 0.50 X 0 0 0 JOHN HENRY DECKER BOARD MEMBER 0.50 X 0 0 0 IAN POLUN BOARD MEMBER 0.50 X 0 0 0 DEBBIE SHMERLING BOARD MEMBER 0.50 X 0 0 0 DENNIS HOUSE BOARD MEMBER 0.50 X 0 0 0 REBECCA STEWART MURO BOARD MEMBER 0.50 X 0 0 0 RONIT SHOHAM BOARD MEMBER 0.50 X 0 0 0 EVAN SCHIFF BOARD MEMBER 0.50 X 0 0 0 MOLLY POLK BOARD MEMBER 0.50 X 0 0 0 RACHEL LUTZKER JORGENSEN BOARD MEMBER ENDING JUNE 2023 0.50 X 0 0 0 STEIN HELMRICH BOARD MEMBER 0.50 X 0 0 0 IRENE O'CONNOR BOARD MEMBER 0.50 X 0 0 0 TAMARA LEVINE BOARD MEMBER 0.50 X 0 0 0 ELLEN WOODRUFF BOARD MEMBER ENDING JUNE 2023 0.50 X 0 0 0 JESSICA GAGNON BOARD MEMBER 0.50 X 0 0 0 TRACY GELLES BOARD MEMBER 0.50 X 0 0 0 JESSE SAMUELS BOARD MEMBER 0.50 X 0 0 0 DAVID SHAPIRO BOARD MEMBER 0.50 X 0 0 0 AMANDA KATZMAN BOARD MEMBER 0.50 X 0 0 0 BENJAMIN FUCHS BOARD MEMBER BEGINING JUNE 2023 0.50 X 0 0 0 MAX REIS BOARD MEMBER BEGINING JUNE 2023 0.50 X 0 0 0 MEGAN CARANNANTE BOARD MEMBER BEGINING JUNE 2023 0.50 X 0 0 0 MICHAEL FISHMAN BOARD MEMBER BEGINING JUNE 2023 0.50 X 0 0 0 491719 0 51209 3 0 1 0 CLASSIC TURF COMPANY LLC 437 SHERMAN HILL ROAD WOODBURY CT 06798 CONSTRUCTION 190500 CHARTER OAK BUILDING MAINTENANCE INC PO BOX 257 CROMWELL CT 06416 CLEANING SERVICE 179766 SONITROL NEW ENGLAND 65 INWOOD ROAD ROCKY HILL CT 06067 SECURITY 146876 C&N MECHANICAL 160 OAK STREET GLASTONBURY CT 06033 HVAC 121092 4 260387 312136 223867 1794010 2590400 EARLY CHILDHOOD/PARENT 624410 3483668 3483668 MEMBERSHIPS 990009 1560951 1560951 FITNESS & WELLNESS PRO 713940 1542726 1446380 96346 DAY CAMP 624410 743440 743440 YOUTH PROGRAMS 624410 306749 306749 312515 312515 7950049 21570 21570 163331 39277 124054 124054 -4089 128143 33447 0 33447 33447 33447 70414 312136 80976 -10562 -10562 13674 15142 -1468 -1468 FOOD SALES 990009 51133 51133 51133 10758623 7853703 92257 222263 76271 76271 415340 66364 288929 60047 5688322 5083714 498086 106522 53744 47738 6006 551911 452548 94451 4912 440999 373908 56500 10591 29500 29500 17448 17448 810383 658966 100703 50714 20082 20082 72422 26272 37648 8502 439003 359136 79867 114674 109806 4868 44486 28221 16196 69 5010 5010 1154292 1031406 122886 226293 210907 15386 FACILITY MAINTENANCE 1105421 1047099 58322 PROGRAM COSTS 493354 478295 7147 7912 STAFF DISCOUNTS 108726 106651 2075 DUES 86245 58582 27663 32635 18298 14337 11986561 10254264 1483028 249269 2211971 2377055 881690 681805 55237 69459 415920 518290 39101693 20973301 19064280 18128392 9931 10664 1818384 1934317 81937 101031 24539350 23821013 595267 741967 1487437 1639698 396580 539739 2479284 2921404 X 19688728 18687361 2371338 2212248 22060066 20899609 24539350 23821013 X -1227938 100911 -33430 X X 0 1 X 1 0 X 1698160 3308546 5001010 4419759 2590400 17017875 8669683 6199420 4502220 6756007 7853703 33981033 229595 146261 17362 33068 51133 477419 10597438 9654227 9520592 11208834 10495236 51476327 324255 1942489 402017 980092 545440 4194293 0 324255 1942489 402017 980092 545440 4194293 47282034 320462 123601 71432 184613 174094 874202 320462 123601 71432 184613 174094 874202 146 327 473 96891 53327 37046 52196 70414 309874 11014791 9831155 9629216 11445970 10739744 52660876 0.89790 0.89540 0.01660 0.01740 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1828315 30634 156661 53181 17448 1944981 1849847 276034 -222425 57537 17604 1828315 1420065 8299 491252 56285 13484 1849847 1471806 2336 15483 55328 14232 1420065 1485462 10463 46131 55462 14788 1471806 0.17050 0.63890 0.19060 1 0 879707 879707 34765108 18141648 16623460 3456878 2831653 625225 18128392 INVESTMENTS AT JEWISH COMMUNITY FOUNDATION 1934317 F 1934317 NONQUALIFIED DEFERRED COMPENSATION 437249 OPERATING LEASE LIABILITY 102490 539739 X 10901210 100911 135395 236306 10664904 17448 76271 93719 10758623 12061667 168825 168825 11892842 17448 76271 93719 11986561 PART V, LINE 4: TO PROVIDE A REASONABLY PREDICTABLE STREAM OF FUNDING TO THE PROGRAMS AND EXPENDITURES SUPPORTED BY THE ENDOWMENT. PART X, LINE 2: MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION. THE TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR ALL YEARS ENDING ON OR AFTER JUNE 30, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING ACTIVITIES - DIRECT EXPENSES 80,976. RENTAL EXPENSES 39,277. MERCHANDISE SOLD 15,142. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 76,271. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING ACTIVITIES - DIRECT EXPENSES 80,976. MERCHANDISE SOLD 15,142. RENTAL EXPENSES 39,277. BAD DEBTS 33,430. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 76,271. GOLF TOURNAMENT 382550 312136 70414 64611 16365 382550 312136 70414 64611 16365 80976 -10562 1 SCHOLARSHIPS/FEE REDUCTIONS AT THE MANDELL JCC ARE AWARDED TO APPLICANTS ONLY ON THE BASIS OF NEED. APPLICATIONS ARE ACCEPTED FOR MEMBERSHIP FEES, SCHOOL TUITION, AND CAMP FEES. ALL APPLICANTS ARE REQUIRED TO FILL OUT AN APPLICATION FORM ALONG WITH REQUIRED DOCUMENTATION, E.G. PRIOR YEAR FEDERAL TAX RETURN (INCLUDING W-2'S AND ALL SCHEDULES), DIVORCE DECREES, FEDERAL NEEDS-TEST PROGRAM DOCUMENTATION, ETC. APPLICATIONS ARE REVIEWED BY THE PROGRAM OFFICER.IN REVIEWING APPLICATIONS, CONSIDERATION IS GIVEN TO FAMILY CIRCUMSTANCES, INCLUDING INCOME AND ASSETS, AND OTHER UNUSUAL CIRCUMSTANCES, RELATIVE TO THE COST OF TUITION AND/OR MEMBERSHIP FEES. NOT ALL APPLICANTS RECEIVE A SCHOLARSHIP. 118 76271 BASED ON CURRENT PROGRAM FEE STRUCTURE X 1 1 X X X 0 1 0 0 0 0 0 0 0 DAVID JACOBS EXECUTIVE DIRECTOR 262308 0 0 0 0 0 18000 0 11376 0 291684 0 0 0 PART I, LINE 1A MEMBERSHIP TO A COUNTRY CLUB IS PROVIDED TO THE EXECUTIVE DIRECTOR AS IT FACILITATES NETWORKING AND OTHER BUSINESS OPPORTUNITIES. THE COST OF THE MEMBERSHIP WAS $2,918 FOR THE YEAR ENDED JUNE 30, 2023. PART I, LINE 4B DAVID JACOBS, THE ORGANIZATION'S EXECUTIVE DIRECTOR, PARTICIPATED IN A NONQUALIFIED DEFERRED COMPENSATION PLAN. THE ANNUAL CONTRIBUTION UNDER THIS AGREEMENT FOR THE YEAR ENDED JUNE 30, 2023 AMOUNTED TO $16,500. AS OF JUNE 30, 2023, $437,249 HAS BEEN ACCRUED ON HIS BEHALF. FORM 990, PART VI, SECTION A, LINE 2 (1) MERYL BRAUNSTEIN AND JOYCE & ANDREW MANDELL (FAMILY RELATIONSHIP); (2) THEODORE N. KAPLAN & ROBERTA WORONOW (FAMILY RELATIONSHIP); (3) ANDREW J. MANDELL & JOYCE D. MANDELL (FAMILY RELATIONSHIP);(4) JEFFREY S. HOFFMAN & MATTHEW HOFFMAN (FAMILY RELATIONSHIP) FORM 990, PART VI, SECTION A, LINE 6 ANY PERSON OF GOOD MORAL CHARACTER WHO HAS REACHED HIS/HER TWENTY-FIRST BIRTHDAY IS ELIGIBLE FOR BOARD MEMBERSHIP. UPON BECOMING A BOARD MEMBER S/HE SHALL BE ENTITLED TO VOTE AND TO HOLD OFFICE. THERE ARE TWO TEEN BOARD MEMBERS WHO DO NOT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE 990 IS RECEIVED IN DRAFT FORM, THE CFO WILL SEND A FULL COPY TO THE FINANCE COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW. ANY QUESTIONS OR CONCERNS WILL BE DIRECTED TO THE AUDIT COMMITTEE FOR REVIEW AND ANSWERS PRIOR TO THE 990 BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C EACH YEAR THE BOARD OF DIRECTORS AND LIFE OFFICERS ARE REQUIRED TO DISCLOSE IF THEY HAVE INTERESTS THAT MIGHT CAUSE A CONFLICT OF INTEREST. ANY OFFICER OR DIRECTOR WITH A POTENTIAL CONFLICT OF INTEREST IN ANY MANNER INVOLVING TRANSACTIONS WITH THE ORGANIZATION MUST REFRAIN FROM PARTICIPATING IN CONSIDERATION OF THE PROPOSED TRANSACTION, UNLESS REQUESTED BY THE BOARD OR ADMINISTRATION TO PROVIDE INFORMATION OR INTERPRETATION CONCERNING THE TRANSACTION. ANY OFFICERS OR BOARD MEMBERS INVOLVED IN THE TRANSACTION MUST REFRAIN FROM VOTING AND MAY NOT BE PRESENT AT THE TIME OF THE VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR REPORTS DIRECTLY TO THE BOARD OF DIRECTORS. THE BOARD HAS GRANTED AUTHORITY FOR THE EXECUTIVE COMMITTEE TO REVIEW THE EXECUTIVE DIRECTOR ON AN ANNUAL BASIS, AUTHORIZE COMPENSATION ADJUSTMENTS AND ADDITIONAL COMPENSATION IN THE FORM OF A BONUS AS APPROPRIATE. SALARY SURVEYS FOR LARGE SIZE JCC'S FOR EXECUTIVE AND ASSISTANT EXECUTIVES ISSUED BY THE JCCA WERE USED. THIS PROCESS WAS LAST COMPLETED IN AUGUST 2017. THE RENEWAL TERM IS THROUGH JUNE 30, 2023. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -33,430.