2025-05-14T14:59:30-05:00 2024-08-31 420714325 RSM US LLP 4622 Pennsylvania Ave Ste 1100 Kansas City MO 64112 990 2023-09-01 340714439 The Mandel Jewish Community Center of Cleveland MAND 2168310700 26001 South Woodland Road Beachwood OH 44122 Elizabeth J Nudelman Chief Financial Officer 2168310700 2025-05-13 1 1 Kevin Ensminger P01310558 8167533000 2025-05-13 2023 2025-03-06 01:10:19Z Mandel JCC Jesse Rosen 26001 South Woodland Road Beachwood OH 44122 15328963 0 X www.mandelJCC.org X 1948 OH The Mandel JCC strengthens the community through our robust programming, including arts & culture, senior adult, camp, and fitness offerings. 49 49 565 250 0 0 7379431 4758251 9825828 10068615 62856 66524 420844 374949 17688959 15268339 275067 296833 0 0 7833067 8915242 0 0 637084 7835888 7430542 15944022 16642617 1744937 -1374278 24365432 24218600 4133598 3884308 20231834 20334292 X The Mandel Jewish Community Center of Cleveland builds, connects and strengthens our Jewish and Greater Cleveland communities through exceptional lifelong programs and services that reflect the richness of Jewish life and enhance physical, intellectual and spiritual well-being. 0 0 4266154 149566 3772621 Fitness, Wellness, and Recreation programs are available to members and support the Jewish Values of Maintaining a Physically, Mentally, and Socially Active lifestyle by offering a full continuum of fitness equipment, classes, clinics, leagues, indoor and outdoor activities for all ages, races, religions, and abilities at a comprehensive campus centrally located within the Jewish Community. Served 7,210 members at our facilities for 293,122 Fitness Days. 3951737 93544 3069465 Overnight Camping Program promotes a positive sense of Jewish identity and encourages Jewish values for all children, such as helping others, team work, respecting nature, the importance of tzedakah, and celebrating Shabbat. Children come away with a renewed sense of Jewish identity and increased confidence, independence, and self-awareness. Camp Wise served 550 Campers for 1,862 Camper weeks. 2210720 53723 1700595 Day Camping and Youth Programs promote Jewish values through camping, after school, youth theater, and Maccabi games programs. Day Camps had 561 enrolled campers attending 3,276 Camper Weeks. Kids Club served 38 children and Vacation programs had 400 program days. Maccabi Games, an international Jewish athletic competition, had 52 athletes participate. Playmakers youth theater had 282 participants in 5 shows. 2500712 0 1447051 Early Childhood Programs 1256672 0 78883 Jewish Social and Cultural Programs 3757384 0 1525934 14185995 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 1 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 1 198 0 1 565 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 49 49 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X Elizabeth J Nudelman 2168310700 26001 South Woodland Road Beachwood OH 44122 Mr Neil Tramer Board Chair 10.00 X X 0 0 0 Mr Bruce Rosenbaum 1st Vice Chair 2.00 X X 0 0 0 Mr Robert Marks Board Vice Chair 2.00 X X 0 0 0 Ms Cheri Shapero Board Vice Chair 2.00 X X 0 0 0 Mr Scott Spiegle Board Vice Chair 2.00 X X 0 0 0 Mr Michael Goulder Treasurer 2.00 X X 0 0 0 Ms Heidi Perla Assistant Treasurer 2.00 X X 0 0 0 Ms Susan Borison Secretary 2.00 X X 0 0 0 Mr Loren Chylla Assistant Secretary 2.00 X X 0 0 0 Ms Hallie Bram Kogelshatz Board Member until 5/2024 2.00 X 0 0 0 Dr Larissa Elgudin Board Member 2.00 X 0 0 0 Mr Barry Feldman Board Member 2.00 X 0 0 0 Ms Lydia Frankel Board Member 2.00 X 0 0 0 Mr Evan Hirsch Board Member 2.00 X 0 0 0 Mr Ira Krumholz Board Member until 9/2023 2.00 X 0 0 0 Ms Sandy Laserson Board Member 2.00 X 0 0 0 Ms Eliana LeVine Board Member 2.00 X 0 0 0 Mr Ryan Levine Board Member 2.00 X 0 0 0 Ms Shelly Lewis Board Member 2.00 X 0 0 0 Mr Rick Mitchell Board Member until 9/2023 2.00 X 0 0 0 Ms Kelly Millstone Board Member 2.00 X 0 0 0 Ms Jori Mintz Board Member 2.00 X 0 0 0 Mr Jeremy Paris Board Member 2.00 X 0 0 0 Dr Tod Podl Board Member 2.00 X 0 0 0 Ms Jennifer Reznick Board Member 2.00 X 0 0 0 Ms Jamie Rindsberg Board Member 2.00 X 0 0 0 Mr Bennett Rubin Board Member until 9/2023 2.00 X 0 0 0 Ms Sarah Sager Board Member 2.00 X 0 0 0 Ms Sara Schiavoni Board Member 2.00 X 0 0 0 Ms Karin Schleifer Board Member 2.00 X 0 0 0 Mr Marty Shankle Board Member 2.00 X 0 0 0 Mr Steve Shore Board Member 2.00 X 0 0 0 Mr Harvey Siegel Board Member 2.00 X 0 0 0 Mr Daniel Solomon Board Member 2.00 X 0 0 0 Mr Danny Spitz Board Member 2.00 X 0 0 0 Ms Stepanie Wieder Board Member until 1/2024 2.00 X 0 0 0 Ms Rachel Weinberg Board Member 2.00 X 0 0 0 Ms Beth Weiner Board Member 2.00 X 0 0 0 Ms Allison Wuliger Board Member 2.00 X 0 0 0 Ms Mindy Davidson Life Trustee 1.00 X 0 0 0 Mr Marc Freimuth Life Trustee 1.00 X 0 0 0 Mr Brent R Grover Life Trustee 1.00 X 0 0 0 Mr Earl Leiken Life Trustee 1.00 X 0 0 0 Mr Lawrence Mack Life Trustee 1.00 X 0 0 0 Mr Greg Marcus Life Trustee 1.00 X 0 0 0 Mr Michael Peterman Life Trustee 1.00 X 0 0 0 Mr Keith Polster Life Trustee 1.00 X 0 0 0 Ms Enid Rosenberg Life Trustee 1.00 X 0 0 0 Mr Peter Rzepka Life Trustee 1.00 X 0 0 0 Mr Gordon Safran Life Trustee until 03/2024 1.00 X 0 0 0 Mr William Schonberg Life Trustee 1.00 X 0 0 0 Mr Alan Semel Life Trustee 1.00 X 0 0 0 Ms Jeanne Tobin Life Trustee 1.00 X 0 0 0 Ms Peggy Wasserstrom Life Trustee 1.00 X 0 0 0 Mr Arthur Weisman Life Trustee 1.00 X 0 0 0 Mr Darrell Young Life Trustee until 01/2024 1.00 X 0 0 0 Rabbi Carnie S Rose President and CEO 50.00 X 158078 0 245373 Ms Elizabeth J Nudelman Chief Financial Officer 50.00 X 162735 0 42256 Ms Traci E Felder Chief Development Officer 50.00 X 144487 0 15545 Ms Michelle Eisenberg Chief HR Officer 50.00 X 123688 0 34663 Mr Joseph Schillero Sr. Director of Fitness and Wellness 50.00 X 106330 0 14439 Mr Gilon Rubanenko Former COO 0.00 X 226434 0 7679 921752 0 359955 6 1 1 0 Kandle Dining Services 5290 Madison Pike Suite 200 Independence KY 41051 Camp Food Service 499969 JFC Security LLC 25701 Science Park Drive Beachwood OH 44122 Security 390170 Crystal Clear Building Services Inc PO Box 1053 Twinsburg OH 44087 Janitorial Services 341031 Authentic Israel 5185 MacArthur Blvd NW 640 Washington DC 20016 Israeli Travel 315932 Precious Cargo Transportation Inc PO Box 23617 Chagrin Falls OH 44023 Camper Transportation 191567 7 2754546 25107 65893 1912705 4758251 Activities 900099 6839190 6839190 Membership Dues 900099 3149565 3149565 Program Rentals 900099 79860 79860 10068615 115621 115621 366370 0 366370 366370 366370 49097 -49097 -49097 -49097 20106 25107 11527 8579 8579 15268339 10068615 0 441473 296833 296833 559157 559157 6660209 5520164 730266 409779 390895 293047 70743 27105 707492 530393 128041 49058 597489 468078 95527 33884 19361 19361 55800 55800 1519585 1454804 47232 17549 172327 140814 4206 27307 352571 314570 17931 20070 1303124 1266988 26420 9716 522864 518210 2578 2076 5567 4545 747 275 1341720 1322744 13874 5102 408859 397522 8289 3048 Programming Costs and S 1469103 1403548 35154 30401 Repairs and Replacement 225357 223682 1225 450 34304 30053 2987 1264 16642617 14185995 1819538 637084 2100 7135 3256611 2455548 606110 837866 29485 5642 154858 262293 51746717 38319900 13979110 13426817 4134857 4744979 2202301 2457750 0 20570 24365432 24218600 2178180 1845982 822440 975348 1132978 1062978 4133598 3884308 X 14749149 14006868 5482685 6327424 20231834 20334292 24365432 24218600 X -1374278 566004 910732 X 0 1 X 1 0 X 5973688 5297587 478644 7379431 4758251 23887601 4686370 7792755 3045709 9825828 10068615 35419277 10660058 13090342 3524353 17205259 14826866 59306878 134305 145673 1000 128939 246085 656002 0 134305 145673 1000 128939 246085 656002 58650876 427441 606273 91295 427893 481991 2034893 427441 606273 91295 427893 481991 2034893 24863 7684 54807 8579 95933 335495 335495 11112362 14039794 3615648 17687959 15317436 61773199 0.94950 0.94980 0.03290 0.03410 X Schedule A, Part III, Line 12, Explanation of Other Income: Income from Changed Unfunded Liability - 2020 Amount: $ 335,495. Schedule A, Part III The Mandel Jewish Community Center of Cleveland changed from a June 30 fiscal year end to an August 31 fiscal year end during 2022. Therefore, the fiscal year end of 8/31/24 has been presented in column (e) 2023, the fiscal year end of 8/31/23 has been presented in column (d) 2022, the fiscal year end of 8/31/22 has been presented in column (c) 2021, the fiscal year end of 6/30/22 has been presented in column (b) 2020, and the fiscal year end of 6/30/21 has been presented in column (a) 2019. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2533213 13174 427816 75279 2898924 2312732 60676 232725 72920 2533213 2279086 35108 43765 45227 2312732 2661854 93000 -420302 55466 2279086 1890190 87441 689024 4801 2661854 0.40211 0.37801 0.21988 1 0 3427979 3427979 34540400 27645425 6894975 4609716 3321654 1288062 8919906 7352821 1567085 248716 248716 13426817 Funds Held by Others 1819303 F Beneficial Interest in Perpetual Trusts 638447 F 2457750 X 16508866 566004 613899 1179903 15328963 -60624 -60624 15268339 16406408 49097 49097 16357311 285306 285306 16642617 Part V, Line 4: The Center has a policy of appropriating for distribution each year 5% of its endowment fund's average fair value over the prior 12 quarters through the fiscal year-end preceding the fiscal year in which the distribution is planned. This is consistent with the Center's objective to maintain the purchasing power of the endowment assets held in perpetuity or for a specified term as well as to provide additional real growth through new gifts and investment return. Part X, Line 2: The Center is a nonprofit corporation as described in section 501(c)(3) of the Internal Revenue Code (IRC) and is exempt from federal and state income taxes on related income pursuant to section 01(a) of the IRC and similar state statutes. The FASB provides guidance for how uncertain income tax provisions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing tax returns to determine whether the positions are more likely than not of being sustained when challenged or when examined by the applicable tax authority. Tax positions not deemed to meet the more likely than not thresholds would be recorded as a tax benefit or expense and liability in the current year. For the years ended August 31, 2024 and 2023, management has determined that there no uncertain tax positions. Part XI, Line 2d - Other Adjustments: Change in value of beneficial interests in perpetual trusts 60,713. Change in value of funds held by others 194,736. Scholarship expense -296,833. Pension liability adjustment 655,283. Part XI, Line 4b - Other Adjustments: Fundraising event expense -11,527. Loss on disposal of assets -49,097. Part XII, Line 2d - Other Adjustments: Loss on disposal of assets 49,097. Part XII, Line 4b - Other Adjustments: Fundraising event expense -11,527. Scholarship expense 296,833. Middle East and North Africa 0 0 Program Services Field Trip 141522 0 0 0 0 0 0 141522 0 141522 0 0 0 0 0 0 Triathlon 29562 25107 4455 326 5191 Marvelous Market 11033 11033 1 4618 4618 6010 45213 25107 20106 326 11201 11527 8579 1 Scholarships 294 296833 Part I, Line 2: A financial statement form is completed and copies of tax returns are provided. Financial Services Coordinator recommends based on this and CFO reviews and adjusts. X 1 1 X X 1 1 0 0 0 0 0 1 0 Rabbi Carnie S Rose President and CEO 118082 0 0 0 39996 0 24000 0 221373 0 403451 0 0 0 Mr Gilon Rubanenko Former COO 126169 0 0 0 100265 0 7272 0 407 0 234113 0 0 0 Ms Elizabeth J Nudelman Chief Financial Officer 161852 0 0 0 883 0 3392 0 38864 0 204991 0 0 0 Ms Traci E Felder Chief Development Officer 141524 0 2500 0 463 0 2850 0 12695 0 160032 0 0 0 Ms Michelle Eisenberg Chief HR Officer 121301 0 2000 0 387 0 2646 0 32017 0 158351 0 0 0 Part I, Line 1a Parsonage allowance for two staff members in calendar year 2023. Part I, Lines 4a-b Line 4a: In 2023, Gilon Rubanenko received a severance payment of $84,150. This payment is included on Schedule J Part II Section B(iii). Line 4b: The individuals listed below participated in a supplemental non-qualified retirement plan. In 2023, the following employer contributions were made: Rabbi Carnie S. Rose $22,972 Gilon Rubanenko $5,308 Part I, Line 7 During the tax year 2023, Traci E. Felder and Michelle Eisenberg received bonus payments of $2,500 and $2,000 respectively. These payments are reported as taxable compensation on Part II, Column (B)(ii). Form 990, Part VI, Section A, line 2 Familial relationship exist between the following life trustees: Gordon Safran and Mindy Davidson. Gordon Safran passed away 3/25/2024. Form 990, Part VI, Section B, line 11b Form 990 is prepared by our tax advisors and reviewed by the Chief Financial Officer. The Treasurer of the Board of Trustees reviews the complete copy of the return. The return is then reviewed by the officers of the Board and the Finance Committee with donor information omitted to maintain confidentiality. The full Board of Trustees is notified that a Public Disclosure copy of the Form 990 is available to all board members prior to filing. The return is then presented to the CEO for signature. Form 990, Part VI, Section B, line 12c The Mandel Jewish Community Center of Cleveland ("Mandel JCC") has a written conflict of interest policy in place. The policy requires that on an annual basis each Board member completes a Conflict of Interest disclosure statement. This statement is distributed and collected by the Executive Assistant and is maintained in that office. Each disclosure statement that contains a 'yes' answer to any one or more questions is given to the Executive Director and Board President. If a conflict is deemed material, the Board member with the conflict recuses himself/herself from discussions and voting on the matter. Form 990, Part VI, Section B, line 15a The Compensation Committee, consisting of the Board's Chair, Treasurer, and the Chair of the Personnel Committee, work together to gather and evaluate comparability data utilized in determining annual compensation. This compensation determination process is documented. Form 990, Part VI, Section C, line 19 Corporate compliance documents are available upon request at the corporate administrative offices for the same period of time as set forth in IRC Section 6104(d). Form 990, Part XI, line 9: Change in Value of Beneficial Interest in Perpetual Trusts 60,713. Change in Value of Funds Held by Others 194,736. Pension Liability Adjustment 655,283.