2024-05-15T11:07:53-05:00 2023-06-30 042943536 TONNESON & COMPANY PC 401 EDGEWATER PLACE SUITE 300 WAKEFIELD MA 018806208 990 2022-07-01 042317972 JEWISH COMMUNITY CENTERS OF GREATER BOSTON JEWI 6175586511 333 NAHANTON STREET NEWTON MA 02159 KAIT ROGERS CHIEF FINANCIAL & OPERATIONS OFFICE 6175586500 2024-05-14 1 KAIT ROGERS 999009999 0 JODY K BOOTH P00963825 7812459999 2024-05-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KAIT ROGERS 333 NAHANTON STREET NEWTON MA 02459 34462736 0 X WWW.BOSTONJCC.ORG X 1972 MA PROVIDE HEALTH, WELFARE AND CULTURAL BENEFITS TO 50,000 MEMBERS AND FRIENDS OF THE JEWISH COMMUNITY, WORKING COLLABORATIVELY WITH THE LOCAL JEWISH FEDERATION, SYNAGOGUE COMMUNITY AND OTHER JEWISH AND SECULAR ORGANIZATIONS TO BUILD A STRONG AND VIBRANT JEWISH PEOPLE. 23 23 940 100 44356 43356 11776716 9284533 12827365 15777487 -178625 8523030 215089 282851 24640545 33867901 505106 523256 0 0 14054257 16400436 0 0 742213 7528659 8651700 22088022 25575392 2552523 8292509 47945701 59423670 17008608 20194068 30937093 39229602 X TO ADVANCE THE ASPIRATIONS OF FAMILIES AND INDIVIDUALS TO ENRICH THEIR LIVES, BODIES AND SPIRITS, BY PROVIDING THE BEST IN CONTEMPORARY PROGRAMS AND EXPERIENCES, INFORMED BY JEWISH VALUES FOR TODAY'S JEWS AND THE PEOPLE IN THEIR LIVES. 0 0 20971692 523256 16011062 OVERVIEWJCC GREATER BOSTON IS A NONPROFIT ORGANIZATION WHERE INDIVIDUALS AND FAMILIES CAN ACCESS A WIDE RANGE OF LEARNING, WELLNESS, AND CULTURAL PROGRAMS WHILE CONNECTING WITH THE GREATER BOSTON JEWISH COMMUNITY. JCC GREATER BOSTON BELIEVES IN A VIBRANT AND EVOLVING JEWISH COMMUNITY WHERE EVERYONE BELONGS. BY BUILDING MEANINGFUL AND LASTING RELATIONSHIPS, WELCOMING A GROWING AND INCREASINGLY DIVERSE SET OF INDIVIDUALS AND FAMILIES, AND SUPPORTING UNIQUE IDENTITIES ROOTED IN JEWISH VALUES AND JEWISH LIFE, THE COMMUNITY THRIVES.ONE OF THE LARGEST JEWISH ORGANIZATIONS IN THE REGION, JCC GREATER BOSTON TOUCHES MORE JEWS AND THE PEOPLE IN THEIR LIVES THAN ALMOST EVERY OTHER JEWISH INSTITUTION IN THE BOSTON AREA COMBINED. MORE THAN 50,000 PEOPLE, REPRESENTING 98 COMMUNITIES AND EVERY AGE, BELIEF AND ABILITY, TAKE PART IN JCC PROGRAMS AND SERVICES ANNUALLY. JCC GREATER BOSTON IS LOCATED AT THE LEVENTHAL-SIDMAN JCC AND HAS SEVERAL SATELLITE SITES IN THE GREATER BOSTON AREA. JCC GREATER BOSTON HAS OFFERINGS FOR EVERY AGE AND STAGE OF PEOPLE'S LIVES INCLUDING:EARLY LEARNINGJCC GREATER BOSTON IS THE LARGEST PROVIDER OF JEWISH EARLY EDUCATION AND PARENTING SUPPORT IN NEW ENGLAND. IT HAS 4 EARLY LEARNING CENTERS IN BROOKLINE/BRIGHTON, HINGHAM, NEWTON, AND SHARON. THE JCC EARLY LEARNING CENTERS ARE COMMITTED TO EDUCATING CHILDREN IN DYNAMIC, ENGAGING EDUCATIONAL ENVIRONMENTS INSPIRED BY JEWISH VALUES AND TRADITIONS. SERVING NEARLY 400 STUDENTS, THE JCC EARLY LEARNING CENTERS STRIVE TO NURTURE CHILDREN, EMBRACE FAMILIES, MENTOR EDUCATORS, AND IN EVERY WAY BRING OUT THE BEST IN CHILDREN AND IN THE COMMUNITIES WE SERVE. EACH SCHOOL OFFERS THE SERVICES OF A DEVELOPMENTAL SPECIALIST TO ADDRESS THE NEEDS OF CHILDREN AND FAMILIES. DAY CAMPSTHE LARGEST PROVIDER OF JEWISH DAY CAMPS IN THE REGION, JCC GREATER BOSTON ALSO OFFERS A VARIETY OF SCHOOL VACATION PROGRAMS AND AN OVERNIGHT CAMP. IN THE SUMMER 2022, MORE THAN 2,200 JCC CAMPERS HAD FUN, LEARNED NEW SKILLS AND DEVELOPED SELF-CONFIDENCE AT ONE OF OUR CAMPS. SERVING INDIVIDUALS WITH SPECIAL NEEDS IS A CORE COMPONENT OF THE JCC'S VALUES AND COMMITMENT TO CARING AND INCLUSION. IN 2023 APPROXIMATELY 90 CAMPERS JOINED JCC GREATER BOSTON'S PATHWAYS PROGRAM WHICH OFFERS A 3:1 CAMPER-COUNSELOR RATIO FOR THOSE CHILDREN WHO REQUIRE EXTRA SUPPORT. JCC GREATER BOSTON CONTINUED ITS PARTNERSHIP WITH MCLEAN HOSPITAL TO TRAIN AND SUPPORT SPECIALIZED CAMP STAFF IN ORDER TO BETTER SUPPORT THE MENTAL, EMOTIONAL, SOCIAL AND BEHAVIORAL NEEDS AT CAMP. THIS PROGRAM WAS DEVELOPED IN DIRECT RESPONSE TO THE INCREASED NEEDS OF CHILDREN THAT HAVE DEVELOPED AS A RESULT OF THE COVID PANDEMIC. JEWISH LIFEJCC GREATER BOSTON ORGANIZES HUNDREDS OF EVENTS AND ACTIVITIES THAT HELP FAMILIES CONNECT WITH THE JEWISH COMMUNITY AND BRING JEWISH LIFE INTO THEIR OWN HOMES. THERE ARE HOLIDAY PROGRAMS AND ENRICHMENT CLASSES OFFERING MUSIC, ART, AND CREATIVE PLAY THROUGHOUT THE YEAR. IN ADDITION, THE JCC OFFERS CLASSES AND PROGRAMMING FOR NEW PARENTS TO PROVIDE SUPPORT TO NEW PARENTS AS THEIR FAMILIES GROW INCLUDING THROUGH THE WELCOME BABY PROGRAM. WE ALSO OFFER HIGH QUALITY YOUTH ENRICHMENT SUCH AS SPORTS AND CREATIVE ARTS FOR HUNDREDS OF CHILDREN EACH YEAR, AS WELL AS SCHOOL-AGED AFTERSCHOOL PROGRAMMING AT THE LEVENTHAL-SIDMAN JCC THAT ENROLLS AROUND 75 STUDENTS EACH SCHOOL YEAR., JCC GREATER BOSTON OVERSEES PJ LIBRARY IN GREATER BOSTON, A NATIONAL FAMILY ENGAGEMENT PROGRAM CREATED BY THE HAROLD GRINSPOON FOUNDATION (HGF). EACH PARTICIPATING FAMILY RECEIVES A FREE MONTHLY MAILING OF A JEWISH CHILDREN'S BOOK OR MUSICAL CD, PLUS PARENTING RESOURCES TO ENHANCE THE READING EXPERIENCE. EVERY MONTH, PJ LIBRARY SENDS MORE THAN 7,700 BOOKS AND DISTRIBUTES AN E-NEWSLETTER TO MORE THAN 10,000 PEOPLE WHO RESIDE IN 98 TOWNS IN THE GREATER BOSTON AREA. JCC GREATER BOSTON PARTNERS WITH COMBINED JEWISH PHILANTHROPIES (CJP) ON THE POMI INITIATIVE TO CREATE EVEN MORE HIGHLY-LOCAL SPACES FOR HIGH-QUALITY, MEANINGFUL, COMMUNITY EXPERIENCES TO FAMILIES. COMMUNITY ARTS AND EDUCATIONTHROUGH THE RYNA GREENBAUM CENTER FOR THE ARTS, JCC GREATER BOSTON OFFERS A WIDE RANGE OF ARTS AND CULTURE PROGRAMMING INCLUDING CULTURAL EVENTS, LECTURES, PERFORMANCES, AND A WIDE VARIETY OF CLASSES. PROGRAMS OFFERED INCLUDE THE JON SAMEN HOT BUTTONS AND COOL CONVERSATIONS DISCUSSIONS SERIES AND MAGIC ARK PERFORMING ARTS SERIES FOR FAMILIES HOSTED IN THE RIEMER-GOLDSTEIN THEATER. IN ADDITION, WE HAVE PROGRAMS AND PARTNERSHIPS TO OFFER NEW ADULT ENGAGEMENT OPPORTUNITIES FOCUSED ON FOOD, GARDENING, AND THE ARTS. FITNESSAT THE LEVENTHAL-SIDMAN JCC, IN THE WINN FAMILY & WELLNESS CENTER, JCC GREATER BOSTON OFFERS A RANGE OF HIGH QUALITY HEALTH AND WELLNESS PROGRAMS FOR CHILDREN, YOUTH, AND ADULTS. THE FACILITY INCLUDES AN INDOOR AND OUTDOOR POOL, FULL GYM AND CHILDREN'S GROSS MOTOR PLAYSPACE, BABYSITTING ROOM, LIBRARY, CARDIO CENTER, FITNESS STUDIOS, BASKETBALL, PICKLE BALL AND TENNIS COURTS AND WEIGHT TRAINING ROOM. JCC PROVIDES NUMEROUS CLASSES AND PERSONALIZED TRAINING OPPORTUNITIES FOR PEOPLE OF ALL AGES, INCLUDING TEEN-FOCUSED FITNESS GROUP COURSES AND PARKINSON'S WELLNESS CLASSES. JCC GREATER BOSTON HOSTS THE LENNY KRAYZELBURG SWIM ACADEMY, YEAR-ROUND AQUATICS CLASSES EMPHASIZING SWIMMING FUNDAMENTALS AND SAFETY FOR CHILDREN AND ADULTS AGES THREE MONTHS AND UP AND THE KARISHIM SWIM TEAM. 20971692 1 1 0 0 0 0 0 0 0 1 1 1 0 1 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 78 0 1 940 1 1 1 0 0 0 0 1 1 0 0 0 0 X 23 23 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X KATHRYN RUGGERI 6175586511 333 NAHANTON STREET NEWTON MA 02459 FELICE FRIEDMAN DIRECTOR 1.00 X 0 0 0 MARK BARROCAS DIRECTOR 1.00 X 0 0 0 TAMAR FRIEZE DIRECTOR 1.00 X 0 0 0 MARA RIEMER GOLDSTEIN CHAIR, BOARD 2.00 X X 0 0 0 JENNIFER CRAMER DIRECTOR 1.00 X 0 0 0 BETSY HECKER CHAIR - AUDIT COMMITTEE 2.00 X 0 0 0 ARI SUSSMAN DIRECTOR 1.00 X 0 0 0 AVI ALMOZLINO DIRECTOR 1.00 X 0 0 0 BILL HEITIN DIRECTOR 1.00 X 0 0 0 DAVID BEGELFER VICE CHAIR 2.00 X 0 0 0 ALLISON HIRSCH CHAIR, FINANCE COMMITTEE 2.00 X 0 0 0 MITCHELL LEIMAN DIRECTOR 1.00 X 0 0 0 GINNY MACDOWELL CHAIR, DEVELOPMENT COMMITTEE 2.00 X 0 0 0 SARI RAPKIN SECRETARY 2.00 X X 0 0 0 RICHARD SCHERR CHAIR, FACILITIES COMMITTEE 2.00 X 0 0 0 ELIAV KAHAN DIRECTOR 1.00 X 0 0 0 DR JAMES SNIDER TREASURER 2.00 X X 0 0 0 JOEL SAMEN DIRECTOR, CO-CHAIR, HBCC 2.00 X 0 0 0 JENNIFER ARONSON DIRECTOR 1.00 X 0 0 0 STEVEN BEARAK DIRECTOR 1.00 X 0 0 0 REBECCA DIAMONDSTEIN CHAIR, GOVERNANCE AND LEADERSHIP DEVELOPMENT 2.00 X 0 0 0 DAVID SHIMONI DIRECTOR 1.00 X 0 0 0 AVI LISS DIRECTOR 1.00 X 0 0 0 LILY RABINOFF-GOLDMAN PRESIDENT/CEO 40.00 X 158629 0 14898 MATT ADWIN VICE PRESIDENT- IT 40.00 X 157095 0 0 GAVIN ANDREWS CHIEF STRATEGIC PROGRAM OF 40.00 X 219200 0 0 KAIT ROGERS CHIEF FINANCE & OPERATIONS 40.00 X 212288 0 34335 MARK SOKOLL FORMER PRESIDENT/CEO 40.00 X 404701 0 16660 1151913 0 65893 5 1 1 0 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 TRANSPORTATION 302505 ATALIAN US NEW ENGLAND PO BOX 412861 BOSTON MA 02241 JANITORIAL SERVICES 253447 2 1761344 2361519 290604 560659 4310407 9284533 EARLY LEARNING CENTERS 611600 7149573 7149573 CAMP PROGRAMS 900099 5415163 5415163 HEALTH AND WELLNESS 713940 3212751 3212751 15777487 483728 483728 296188 0 296188 296188 44356 251832 8321009 281707 8039302 8039302 8039302 66216 290604 313128 -246912 -246912 129973 0 129973 129973 OTHER REVENUE 900099 103602 103602 103602 33867901 16011062 44356 8527950 523256 523256 2462502 846004 1317260 299238 11748113 11034086 475467 238560 1135207 877869 222964 34374 1054614 822889 200416 31309 90146 90146 67404 67404 252452 74794 111317 66341 71323 71323 41143 41143 2822243 2481944 340299 94096 84284 9680 132 79159 79159 241311 217180 24131 954537 861690 92847 219661 219661 SUPPLIES 1386212 1346971 39241 CONTRACT SERVICES 493761 258826 234935 CAMP TRANSPORTATION 475138 475138 CAPITAL EQUIPMENT AND R 330017 210283 119734 1033097 705996 294083 33018 25575392 20971692 3861487 742213 7133426 7440973 6055879 13155570 3184229 2852288 4999831 4597628 762859 1151050 38186167 16106970 22402208 22079197 3407269 3671166 0 4475798 47945701 59423670 1386893 933627 6907681 7827972 7010722 6177038 1703312 5255431 17008608 20194068 X 17363718 26239700 13573375 12989902 30937093 39229602 47945701 59423670 8292509 0 X 0 1 X 1 0 X 11358798 7529241 10609728 10796040 8993929 49287736 16787780 15450694 7230756 13890369 16202985 69562584 28146578 22979935 17840484 24686409 25196914 118850320 0 0 0 118850320 184574 21578 914958 -178624 483728 1426214 37814 37814 39729 41325 44356 201038 222388 59392 954687 -137299 528084 1627252 143518 107042 32287 91436 103602 477885 28512484 23146369 18827458 24640546 25828600 120955457 0.98260 0.98320 0.01350 0.01190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13573375 5011124 427287 6021884 12989902 11961025 4401117 -229376 2559391 13573375 11522041 2404032 853562 2818610 11961025 11753904 4058892 -48561 4242194 11522041 11875008 7782428 123583 8027115 11753904 1 0 1104293 1104293 13180111 2871069 10309042 18113706 8696968 9416738 4775360 3922010 853350 1012697 616923 395774 22079197 POOLED INVESTMENT FUNDS 3671166 F 3671166 ROU ASSET 4475798 4475798 NOTES PAYABLE - CJP 149360 JCRIF LOAN 413962 OPERATING LEASE OBLIGATIONS 4692109 5255431 X 33344645 0 33344645 523256 523256 33867901 25052136 0 25052136 523256 523256 25575392 PART V, LINE 4: THE ENDOWMENT IS INTENDED TO FUND THE OPERATIONS OF THE ORGANIZATION AND DONOR SPECIFIED EXPENDITURES. PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT CORPORATION ORGANIZED UNDER THE LAWS OF MASSACHUSETTS AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES. THIS DETERMINATION HAS BEEN REVIEWED ACCORDING TO GUIDANCE IN A FINANCIAL ACCOUNTING STANDARDS BOARD PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE ORGANIZATION APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS BY CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES. AS OF JUNE 30, 2023, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS GENERALLY SUBJECT TO POTENTIAL EXAMINATION BY TAXING JURISDICTIONS FOR THE PRIOR THREE YEARS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GROSS PROGRAM FEES WITH SCHOLARSHIPS INCLUDED AS EXPENSES 523,256. PART XII, LINE 4B - OTHER ADJUSTMENTS: GROSS PROGRAM FEES WITH SCHOLARSHIPS INCLUDED AS EXPENSES 523,256. ANNUAL GALA 340801 281801 59000 297830 GOLF TOURNAMENT 1 11611 8803 2808 15298 352412 290604 61808 313128 313128 -251320 1 SCHOLARSHIPS PROVIDED FOR CAMPING PROGRAMS, EARLY LEARNING CENTER TUITION AND MEMBERSHIP FEES 501 523256 PART I, LINE 2: THE ORGANIZATION PROVIDES SCHOLARSHIPS THAT PARTIALLY REDUCE THE TUITION RELATED TO ITS ELC PROGRAMS AS WELL AS REDUCE THE FEES RELATED TO IT SUMMER CAMP PROGRAMS. FAMILIES REQUESTING ASSISTANCE ARE REQUIRED TO COMPLETE AN APPLICATION PROCESS WHICH INCLUDES THE SUBMISSION OF INDIVIDUAL INCOME TAX RETURNS AND OTHER RELEVANT FINANCIAL INFORMATION. SUCH INFORMATION, ALONG WITH THE APPLICATION, IS REVIEWED BY RESPECTIVE DEPARTMENT PERSONNEL AND USING INCOME GUIDELINES ESTABLISHED BY THE ORGANIZATION, AWARDS OF FINANCIAL ASSISTANCE ARE THEN GRANTED WHEN POSSIBLE. 1 X 0 1 0 0 0 0 0 0 0 MARK SOKOLL FORMER PRESIDENT/CEO 404701 0 0 0 0 0 0 0 16660 0 421361 0 0 0 KAIT ROGERS CHIEF FINANCE & OPERATIONS 212288 0 0 0 0 0 0 0 34335 0 246623 0 0 0 GAVIN ANDREWS CHIEF STRATEGIC PROGRAM OF 219200 0 0 0 0 0 0 0 0 0 219200 0 0 0 LILY RABINOFF-GOLDMAN PRESIDENT/CEO 158629 0 0 0 0 0 0 0 14898 0 173527 0 0 0 MATT ADWIN VICE PRESIDENT- IT 157095 0 0 0 0 0 0 0 0 0 157095 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES NOT HAVE ANY STOCKHOLDERS BUT IT DOES HAVE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE ORGANIZATION'S FEDERAL FORM 990 FOR YEAR ENDED JUNE 30, 2023, A DRAFT COPY OF THE 990 WAS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. ALL COMMENTS AND SUGGESTED CHANGES FROM MEMBERS OF THE BOARD OF DIRECTORS WERE GATHERED, REVIEWED AND WHEN DEEMED APPROPRIATE THE FEDERAL FORM 990 WAS MODIFIED TO INCLUDE THESE COMMENTS AND CHANGES. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL BOARD OF DIRECTOR MEMBERS ARE REQUIRED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND REVIEW FOR POTENTIAL TRANSACTIONS THAT MAY CREATE CONFLICTS WITH THE ORGANIZATION. THE ORGANIZATION ALSO ROUTINELY MONITORS TRANSACTIONS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST WITH ITS BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 ALL SALARY AND BENEFIT COMPENSATION FOR EXECUTIVE EMPLOYEES IS ESTABLISHED BY A COMPREHENSIVE EVALUATION BY A SUB-COMMITTEE OF THE BOARD OF DIRECTORS. KEY EMPLOYEE COMPENSATION IS BASED UPON ANNUAL EVALUATIONS BY EXECUTIVE EMPLOYEES AND IS BASED UPON BUDGETED AND COMPARATIVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ANNUAL AUDITED FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE AT THE ATTORNEY GENERAL'S OFFICE OF THE COMMONWEALTH OF MASSACHUSETTS AS WELL AS AVAILABLE UPON REQUEST DIRECTLY FROM THE ORGANIZATION.