2024-05-14T09:57:31-05:00 2023-06-30 341818258 MEADEN & MOORE LTD 1375 EAST NINTH STREET SUITE 1800 CLEVELAND OH 441141790 990 2022-07-01 341884695 JEWISH COMMUNITY BOARD OF AKRON JEWI 3308677850 750 WHITE POND DRIVE AKRON OH 44320 DANIEL BLAIN CEO 3308677850 2024-05-13 1 DANIEL BLAIN XXX-XX-XXXX 0 KAREN B COONEY P00285983 2162413272 2024-05-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DANIEL BLAIN 750 WHITE POND DRIVE AKRON OH 44320 5938347 0 X WWW.JEWISHAKRON.ORG X 2000 OH THE JCBA IS A VOLUNTEER ASSOCIATION OF CONCERNED AND COMMITTED PEOPLE THAT EXISTS FOR THE PURPOSE OF PRESERVING, ENHANCING, AND PERPETUATING THE JEWISH WAY OF LIFE. 20 20 13 60 0 0 1696498 2191209 184341 159972 1003630 895823 359370 437479 3243839 3684483 2100545 1885125 0 0 500974 945305 0 0 418967 676358 549965 3277877 3380395 -34038 304088 23906660 25132787 6026727 6135485 17879933 18997302 THE JCBA IS A VOLUNTEER ASSOCIATION OF CONCERNED AND COMMITTED PEOPLE THAT EXISTS FOR THE PURPOSE OF PRESERVING, ENHANCING, AND PERPETUATING THE JEWISH WAY OF LIFE. 0 0 2594577 1885125 159972 TO PROVIDE A GOVERNANCE STRUCTURE FOR THE JEWISH COMMUNAL AGENCIES OF AKRON AND TO IMPROVE THE QUALITY, AVAILABILITY, AND COST EFFECTIVENESS OF SERVICES IN SUMMIT COUNTY AS WELL AS STRENGTHEN THE CAPACITY OF AKRON'S JEWISH COMMUNITY. IN ADDITION, THE JEWISH COMMUNITY BOARD OF AKRON SERVES AS A LOCAL FUNDRAISING AGENCY FOR VARIOUS LOCAL AND NATIONAL JEWISH ORGANIZATIONS. 2594577 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 22 0 1 13 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X DANIEL BLAIN CEO 3308350000 750 WHITE POND DRIVE AKRON OH 44320 X BRENDA SCHWARTZ TRUSTEE 1.00 X 0 0 0 THOM MENDAL BOARD CHAIR 1.00 X X 0 0 0 STEPHANIE YORK CHAIR ELECT (RESIGNED 4/2023) 1.00 X X 0 0 0 DAVID KERN TRUSTEE 1.00 X 0 0 0 MARK BOBER TREASURER 1.00 X X 0 0 0 MARK BAER TRUSTEE 1.00 X 0 0 0 STUART GLAUBERMAN VICE CHAIR 1.00 X X 0 0 0 JULIE KATZ TRUSTEE 1.00 X 0 0 0 JEANNINE MARKS TRUSTEE 1.00 X 0 0 0 TOBY ROSEN TRUSTEE 1.00 X 0 0 0 SCOTT NEWMAN TRUSTEE 1.00 X 0 0 0 BRIAN ROLNICK-FOX TRUSTEE 1.00 X 0 0 0 MIKE SEGAL TRUSTEE 1.00 X 0 0 0 RICK SPECTOR TRUSTEE 1.00 X 0 0 0 MIMI SURLOFF SECRETARY 1.00 X X 0 0 0 RICHARD ZELIN TRUSTEE 1.00 X 0 0 0 SUSAN GOLDEN VICE CHAIR 1.00 X X 0 0 0 JOSH LEMERMAN TRUSTEE 1.00 X 0 0 0 ANDREA MINSTER TRUSTEE 1.00 X 0 0 0 DAVID STOCK TRUSTEE 1.00 X 0 0 0 STEVE SWEDLER TRUSTEE 1.00 X 0 0 0 DANIEL BLAIN CEO 40.00 X 185372 0 18664 SAMUEL CHESTNUT DIRECTOR OF PROGRAMMING 20.00 X 71355 0 7734 256727 0 26398 1 0 1 0 0 174441 2016768 2191209 PROGRAM SERVICE FEES 900099 159972 159972 159972 145642 145642 2947900 2197719 750181 750181 750181 62602 56145 6457 6457 MISCELLANEOUS INCOME 900099 249960 249960 ACCOUNTING SERVICES/MGMT FEES 541200 181062 181062 431022 3684483 590994 0 902280 1885125 1885125 207563 62269 103781 41513 522108 239567 43493 239048 154108 63748 31105 59255 61526 25451 12418 23657 124447 124447 163493 61776 91475 10242 42086 8800 18086 15200 31532 14702 13119 3711 46581 15527 15527 15527 1368 1368 8383 8383 91 91 11 11 8544 8544 PROGRAM EXPENSES 74004 63392 10612 REPAIRS & MAINTENANCE 27476 27476 FOOD AND SUPPLIES 6534 6332 202 EQUIPMENT EXPENSES 1887 1887 13528 319 13209 3380395 2594577 366851 418967 101 100 244565 93936 654507 626298 98370 258544 1041828 999809 28533 11823 100491 100491 11 0 21681964 23142277 156781 0 23906660 25132787 210119 219646 735631 691426 83565 218547 26953 4970459 5005866 6026727 6135485 X 4888468 5608052 12991465 13389250 17879933 18997302 23906660 25132787 X 304088 713783 99498 X X 0 1 X 1 0 X 1718831 1761682 1645765 1696498 2191209 9013985 1718831 1761682 1645765 1696498 2191209 9013985 2699428 6314557 439067 337133 156326 145642 1078168 10092153 0.62570 0.63840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45 62000 318492 2832162 1 1 23740636 517819 2086698 1509614 24835539 28789056 513227 -3651294 1910353 23740636 24000229 451452 6137778 1800402 28789056 25386500 446392 -70204 1702673 24000229 26025553 292458 748237 1679748 25386500 0.43000 0.57000 0 1 1 100491 100491 0 0 CHARITABLE REMAINDER TRUST 166333 CUSTODIAL FUNDS 4839533 5005866 X PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO HELP SUPPORT JEWISH COMMUNITY NON-PROFIT AGENCIES AND PROGRAMS OF AFFILIATED JEWISH COMMUNITY BOARD OF AKRON AGENCIES. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN CERTAIN TAX POSITIONS THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY APPLICABLE TAXING AUTHORITIES. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN AND HAS CONCLUDED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. MATISYAHU CONCERT 62602 62602 56145 62602 62602 56145 56145 6457 1 AKRON COMMUNITY FOUNDATION 345 WEST CEDAR STREET AKRON OH 44307 341087615 501 (C) (3) 46644 0 CONTRIBUTION CHABAD OF AKRON 646 N REVERE RD AKRON OH 44333 341274750 501 (C) (3) 50000 0 CONTRIBUTION JEWISH FAMILY SERIVCE ASSOCIATION OF CLEVELAND 3659 GREEN ROAD STE 322 BEACHWOOD OH 44122 340714441 501 (C) (3) 21318 0 CONTRIBUTION BETH EL CONGREGATION 750 WHITE POND DRIVE AKRON OH 44320 340760585 501 (C) (3) 14923 0 CONTRIBUTION TEMPLE ISRAEL 91 SPRINGSIDE DRIVE AKRON OH 44333 340919171 501 (C) (3) 130438 0 CONTRIBUTION JEWISH UNITED FUND OF CHICAGO 30 S WELLS ST CHICAGO IL 60606 362167034 501 (C) (3) 20000 0 CONTRIBUTION YESHIVAT MAHARAT 3700 HENRY HUDSON PARKWAY RIVERDALE NY 10463 010954142 501 (C) (3) 25000 0 CONTRIBUTION PART I, LINE 2: ORGANIZATIONS WHO RECEIVE ASSISTANCE ARE REQUIRED TO BE 501 (C) (3) CHARITABLE ORGANIZATIONS. GRANTS ARE MADE TO FURTHER THE ORGANIZATION'S MISSION. SMALL SCHOLARSHIPS (UNDER $5,000) ARE ALSO ISSUED TO INDIVIDUALS TO ASSIST WITH TUITION. THE SCHOLARSHIPS ARE BASED ON MULTIPLE CRITERIA INCLUDING ACADEMIC PERFORMANCE. 1 X X X 0 0 0 0 0 0 0 0 0 DANIEL BLAIN CEO 185372 0 0 0 0 0 0 0 18664 0 204036 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ANDREA MINSTER AND RICHARD ZELIN ARE BROTHER AND SISTER-IN-LAW BRIAN ROLNICK-FOX AND SAM CHESTNUT ARE BROTHERS-IN-LAW. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND VICE PRESIDENT OF FINANCE BEFORE IT IS FILED AND IS ALSO MADE AVAILABLE TO THE BOARD AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES ARE EXPECTED TO DISCUSS ANY POTENTIAL CONFLICTS OF INTEREST THAT ARISE WITH THE AGENCY DIRECTOR OR CEO. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 CURRENT GOVERNING DOCUMENTS, CURRENT CONFLICT OF INTEREST POLICY, AND CURRENT FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE FOR PUBLIC INSPECTION, UPON REQUEST, ALL CURRENT DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990, ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND MINUTES OF THE EXECUTIVE BOARD. FORM 990, PART VII OFFICER'S COMPENSATION MR CHESTNUT IS AN OFFICER OF JEWISH COMMUNITY BOARD OF AKRON (JCBA) AND THE LIPPMAN SCHOOL AND HE DEVOTES SOME OF HIS WEEKLY TIME TOWARDS MATTERS CONCERNING THE JCBA CONTROLLED AND RELATED ENTITIES: JEWISH COMMUNITY BOARD OF AKRON AND THE LIPPMAN SCHOOL. FORM 990, PART XI, LINE 9: SEE SCHEDULE O 99,498. FORM 990 PART XII LINE 2C FORM 990 IS REVIEWED BY THE BOARD FORM 990, PART XI, LINE 9 RECONCILIATION OF NET ASSETS OTHER CHANGES IN NET ASSETS THE ORGANIZATION MAINTAINS DUE TO/DUE FROM ACCOUNTS FOR TRANSACTIONS BETWEEN NOT-FOR-PROFIT ORGANIZATIONS LISTED ON THE SCHEDULE R. THE DUE TO/DUE FROM BALANCES FROM RELATED ENTITIES IS $99,498. THESE ACCOUNTS ARE ELIMINATED UPON CONSOLIDATION OF THE RELATED ENTITIES. JEWISH COMMUNITY CENTER OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 340174521 JEWISH PROGRAM OH LINE 10 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 THE LIPPMAN SCHOOL 750 WHITE POND DRIVE AKRON OH 44320 340968632 DAY SCHOOL OH LINE 2 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 JEWISH SENIOR HOUSING OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 341966420 SENIOR HOUSING OH LINE 7 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 JEWISH COMMUNITY CENTER OF AKRON B 229809 J-TICKET ALLOCATION JEWISH COMMUNITY CENTER OF AKRON N 37612 RENT JEWISH COMMUNITY CENTER OF AKRON B 279000 ANNUAL ALLOCATION/ENDOWMENT JEWISH SENIOR HOUSING OF AKRON D 932820 NOTE RECEIVABLE THE LIPPMAN SCHOOL B 143449 J-TICKET ALLOCATION THE LIPPMAN SCHOOL B 211000 ANNUAL ALLOCATION/ENDOWMENT