2026-01-28T17:22:20+00:00 2025-06-30 135381590 BDO USA 200 PARK AVE 38TH FLOOR NEW YORK NY 10166 990 2024-07-01 592788834 MIAMI BEACH JEWISH COMMUNITY CENTER INC MIAM 3055343206 4221 PINE TREE DRIVE MIAMI BEACH FL 33140 PAUL FRISHMAN CHIEF EXECUTIVE OFFICER 2026-01-28 true CHRISTINA PATTEN P01972759 2128858000 2026-01-28 2024 2025-03-06 01:10:19Z PAUL FRISHMAN 4221 PINE TREE DRIVE MIAMI BEACH FL 33140 9948558 false X WWW.MBJCC.ORG X 1988 FL TO PROVIDE RECREATIONAL AND EDUCATIONAL FACILITIES AND PROMOTING COMMUNITY WELFARE. 28 27 186 30 0 1360282 1914771 4363156 4879091 173317 181383 -53963 -135090 5842792 6840155 0 0 0 0 3057732 3155962 0 0 103724 3861063 3681243 6918795 6837205 -1076003 2950 15363267 12376975 7961585 4861726 7401682 7515249 X THE MIAMI BEACH JEWISH COMMUNITY CENTER, INC. (MBJCC) IS A SOCIAL SERVICE AGENCY COMMITTED TO MEETING THE EVER-CHANGING NEEDS OF THE COMMUNITY. MBJCC PROVIDES THE COMMUNITY WITH A FORUM FOR OPEN DIALOGUE AFFECTING JEWISH LIFE HERE AND THROUGHOUT THE WORLD. IT INITIATES DIVERSIFIED SOCIAL, EDUCATIONAL, RECREATIONAL AND CULTURAL PROGRAMS WITHIN A JEWISH SETTING THAT ARE OPEN TO AND SERVE THE ENTIRE MIAMI BEACH AND SOUTH FLORIDA COMMUNITIES. false false 2425086 0 1957467 RECREATION: THE JCC HELPS BUILD COMMUNITY THROUGH VARIOUS ACTIVITIES SUCH AS ARTS AND CULTURAL PROGRAMMING, COMMUNITY EVENTS AND OTHER LEARNING OPPORTUNITIES. 1724112 0 1648016 HEALTH AND WELLNESS: THE MBJCC'S 3,100 SQ FT. FITNESS CENTER AND WORKOUT FACILITY HAS THE LATEST, STATE-OF-THE-ART EQUIPMENT, GROUP CYCLING STUDIO AND PILATES REFORMER STUDIO, PERSONAL TRAINING AND AN EXTENSIVE OFFERING OF CLASSES FROM KICKBOXING TO YOGA. 1187220 0 977729 SUMMER CAMP: PROGRAMS WHERE CHILDREN EXPERIENCE A VARIETY OF EXCITING, ACTION-PACKED AND STIMULATING ACTIVITIES EVERY DAY THAT CREATE A SENSE OF INDEPENDENCE, SELF-ESTEEM AND FUN. THE PROGRAM BRINGS NEW CHALLENGES WHILE COMBINING FRIENDSHIP, CHARACTER BUILDING AND LEARNING NEW SKILLS. CAMPERS GAIN A SENSE OF BELONGING WHILE DEVELOPING A SENSE OF TEAMWORK. 464923 0 190763 COMMUNITY OUTREACH PROGRAM 184771 0 105116 EARLY CHILDHOOD ACADEMY 649694 295879 5986112 true true false false false false false true false false true true false true true true true false false false false false false false true false false false false true true false false false false false false false false false true false false false false false false false false false false true 99 0 true 186 true false false false false false true true false false false false false false X 28 27 true false false false false false false true true false false false true true true true true true true true false false FL X BERNARD ROVT 3055343206 4221 PINE TREE DRIVE MIAMI BEACH FL 33140 ADAM BERGMAN VICE CHAIR 2.0 0.0 X X 0 0 0 DANIEL HOFFMAN SECRETARY 2.0 0.0 X X 0 0 0 LOREN KAISERMAN VICE CHAIR 2.0 0.0 X X 0 0 0 MARA GERONEMUS VICE CHAIR 2.0 0.0 X X 0 0 0 MICHAEL TOBIN CHAIRMAN THRU 5/13/25/DIRECTOR 2.0 0.0 X X 0 0 0 MICHELLE BEN-AVIV CHAIRPERSON AS OF 5/14/25 2.0 0.0 X X 0 0 0 SAMUEL SHELDON TREASURER 2.0 0.0 X X 0 0 0 AARON TANDY DIRECTOR 2.0 0.0 X 0 0 0 ALBERT GAHFI DIRECTOR AS OF 5/14/25 2.0 0.0 X 0 0 0 ALI SMITH DIRECTOR THRU 5/14/25 2.0 0.0 X 0 0 0 ASHLEY MUHLRAD DIRECTOR 2.0 0.0 X 0 0 0 AUDREY WEINER DIRECTOR 2.0 0.0 X 0 0 0 DAVID SMITH DIRECTOR 2.0 0.0 X 0 0 0 DIANA ULIS KLEYNER DIRECTOR AS OF 5/14/25 2.0 0.0 X 0 0 0 DORIS GALINDO HIRSCH DIRECTOR 2.0 0.0 X 0 0 0 GERSON SEPIN DIRECTOR 2.0 0.0 X 0 0 0 HEATHER PACHTER DIRECTOR 2.0 0.0 X 0 0 0 HOLLY LEVY DIRECTOR 2.0 0.0 X 0 0 0 JARED GALBUT DIRECTOR AS OF 5/14/25 2.0 0.0 X 0 0 0 JAY ABRAMOWITZ DIRECTOR THRU 5/14/25 2.0 0.0 X 0 0 0 JERRY LIBBIN DIRECTOR AS OF 5/14/25 2.0 0.0 X 0 0 0 LINDA SCHECHTER DIRECTOR 2.0 0.0 X 0 0 0 LINDSAY SCHOTTENSTEIN DIRECTOR 2.0 0.0 X 0 0 0 MARC LEHMANN DIRECTOR 2.0 0.0 X 0 0 0 MARISA GALBUT DIRECTOR 2.0 0.0 X 0 0 0 MICHAEL FEINSTEIN DIRECTOR AS OF 5/14/25 2.0 0.0 X 0 0 0 NEAL BERMAN DIRECTOR 2.0 0.0 X 0 0 0 PAM WOLFSON DIRECTOR 2.0 0.0 X 0 0 0 RANDI LAWRENCE DIRECTOR 2.0 0.0 X 0 0 0 ROGER MILLER DIRECTOR 2.0 0.0 X 0 0 0 STACEY GALBUT DIRECTOR THRU 5/14/25 2.0 0.0 X 0 0 0 BERNARD ROVT CHIEF FINANCIAL OFFICER 40.0 0.0 X 141065 0 19365 PAUL FRISHMAN CHIEF EXECUTIVE OFFICER 40.0 0.0 X 234709 0 21350 NATALYA YUSIM CHIEF OPERATING OFFICER 40.0 0.0 X 129281 0 12653 505055 0 53368 3 false true false H20S FOUNDATION INC DBA SWIM GYM 7605 NE 7TH COURT MIAMI FL 33138 AQUATICS 380732 ADVANCE PRO SECURITY 3440 NE 192ND STREET 5B AVENTURA FL 33180 SECURITY 327713 SERVICE KEEPERS MAINTENANCE INC 7541 NE 3RD PLACE MIAMI FL 33138 COMMERCIAL CLEANING 301947 COOL PRO MECHANICAL 9002 NW 177TH TERRACE MIAMI FL 33018 AIR CONDITIONING SERVICES 131357 KOSHER PROTOCOL LLC 1751 ALTON RD MIAMI BEACH FL 33139 CATERING SERVICES 129285 8 478172 175317 51986 1209296 1914771 RECREATION 900099 1957467 1957467 HEALTH AND WELLNESS 900099 1648016 1648016 SUMMER CAMP 900099 977729 977729 COMMUNITY SERVICES 900099 190763 190763 EARLY CHILDHOOD ACADEMY 900099 105116 105116 0 0 0 0 4879091 74405 74405 24261 24261 0 24261 24261 3020585 16375 2929982 90603 16375 106978 106978 17183 175317 178421 -161238 -161238 OTHER INCOME 900099 1887 1887 0 0 0 0 1887 6840155 4879091 0 46293 0 0 461905 403225 55242 3438 609 531 73 5 2317318 2022931 277142 17245 194189 157344 29795 7050 181941 156515 24059 1367 5375 4550 684 141 60879 56414 3700 765 197113 165856 25903 5354 31630 26773 4025 832 1406741 1159288 205072 42381 234357 192428 34748 7181 472957 387352 70943 14662 PROGRAM EXPENSES 1200880 1186227 12143 2510 CREDIT LOSS EXPENSE 35207 35207 0 0 DUES & SUBSCRIPTIONS 18342 15853 2063 426 OTHER 17762 15618 1777 367 0 0 0 0 6837205 5986112 747369 103724 150812 45068 1056350 921546 126625 87664 0 0 299810 319980 14516862 5585478 9154952 8931384 4047218 1328258 0 527500 743075 15363267 12376975 367219 418955 660392 723259 6206663 3116080 0 532457 218967 194854 384465 7961585 4861726 X 1813141 4787273 5588541 2727976 7401682 7515249 15363267 12376975 2950 110617 0 X false true true false X 2018008 1991212 1672976 1360282 1914771 8957249 0 0 2018008 1991212 1672976 1360282 1914771 8957249 1482700 7474549 43002 14999 117682 135416 98666 409765 0 24667 28824 38540 15240 1887 109158 9476172 19459835 0.78877 0.7461 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 24667.0, COLUMN B - 28824.0, COLUMN C - 38540.0, COLUMN D - 15240.0, COLUMN E - 1887.0, COLUMN F - 109158.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 131800 X false 12105542 3836796 8268746 679291 401930 277361 1064140 829516 234624 667889 517236 150653 8931384 Closely-held equity interests Financial derivatives INVESTMENTS HELD BY GMJF 1328258 F 1328258 ALLOCATION DUE FROM GMJF 478172 RIGHT OF USE ASSETS 264903 743075 Federal Income Taxes CAPITAL LEASE OBLIGATIONS 265326 DUE TO GMJF 119139 384465 X 7292772 110617 342000 0 452617 6840155 0 0 6840155 7179205 342000 0 342000 6837205 0 0 6837205 Schedule D, Part III, Line 4 Collections of art - description of collections ARTWORK IS PART OF OUR ADULTS & CULTURE PROGRAMMING DISPLAY, IT FURTHER ENRICHES THE COMMUNITY AND ADDS AN IMPORTANT CULTURAL ELEMENT TO OUR JEWISH COMMUNITY CENTER. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ORGANIZATION IS A NON-PROFIT CORPORATION WHOSE REVENUE IS DERIVED FROM CONTRIBUTIONS AND OTHER FUNDRAISING ACTIVITIES AND IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION MUST RECOGNIZE THE TAX LIABILITY ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED. THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE ORGANIZATION HAS FILED INTERNAL REVENUE SERVICE FORM 990 TAX RETURNS AS REQUIRED AND ALL OTHER APPLICABLE RETURNS IN THOSE JURISDICTIONS WHERE IT IS REQUIRED. THE ORGANIZATION BELIEVES THAT IT IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2022. GOLF 68731 51548 17183 5309 12395 POKER 38865 38865 0 3808 14345 4 84904 84904 0 1392 20240 120932 192500 175317 17183 10509 46980 120932 178421 -161238 X X X X false false false false false false false false false PAUL FRISHMAN CHIEF EXECUTIVE OFFICER 228209 0 6500 0 0 0 0 0 21350 0 256059 0 0 0 BERNARD ROVT CHIEF FINANCIAL OFFICER 141065 0 0 0 0 0 0 0 19365 0 160430 0 0 0 A COLORADO EDUCATIONAL & CULTURAL FACILITIES AUTH 840896727 19645RNN7 2011-06-28 10400000 DEVELOPMENT & CONSTRUCTION false false false A 10400000 170371 2012 false false false true A false false false false false false 0 0 0.0 false false 0 false true A false false false true true false 0 false false false 0 false false true A true Schedule K, Part IV, Line 2c THE REBATE REVIEW IS COMPLETED EVERY 5 YEARS. SERVICE KEEPERS MAINTENANCE SEE PART V 304786 SEE PART V false Schedule L, Part IV NEAL BERMAN, DIRECTOR, IS THE OWNER OF SERVICE KEEPERS MAINTENANCE, INC., WHICH PROVIDED COMMERCIAL CLEANING TO THE ORGANIZATION. THESE SERVICES AMOUNTED TO $304,786.42 . Form 990, Part III, Line 4d Description of other program services (Expenses $ 464,923 including grants of $ 0)(Revenue $ 190,763) COMMUNITY OUTREACH PROGRAM Form 990, Part III, Line 4d Description of other program services (Expenses $ 184,771 including grants of $ 0)(Revenue $ 105,116) EARLY CHILDHOOD ACADEMY Form 990, Part VI, Line 15a LINE 15B AN EXECUTIVE COMMITTEE OF THE JCC DECIDES ON THE FINAL SALARY FOR THE ONBOARDING OF THE TOP LEVEL MANAGEMENT (CEO) BASED ON REVIEW OF SEVERAL JCC'S ACROSS THE COUNTRY WITH COMPARABLE BUDGETS. THE OTHER OFFICER (CFO AND COO) POSITIONS ARE PRESENTED AS PART OF THE BUDGET PROCESS TO THE FINANCE COMMITTEE AND OVERALL APPROVED BY THE CEO. DOCUMENTATION IS PREPARED AND STORED WITHIN HR. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons BOARD MEMBERS JARED GALBUT AND STACEY GALBUT - Family relationship, BOARD MEMBERS MARA GERONEMUS AND ZACHARY GERONEMUS - Family relationship, BOARD MEMBERS ALI SMITH AND DAVID SMITH - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 WAS PREPARED BY A NATIONALLY RECOGNIZED ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. FORM 990 IS REVIEWED BY THE CEO AND BY THE FINANCE COMMITTEE, AND IS CIRCULATED TO THE FULL BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c Conflict of interest policy BOARD MEMBERS AND OFFICERS ARE REQUIRED ANNUALLY AND UPON APPOINTMENT/HIRE TO DISCLOSE RELATIONSHIPS WITH OTHER ORGANIZATIONS AND EMPLOYMENT OR OTHER RELATIONSHIPS WITH COMPANIES BIDDING ON CONTRACTS WITH THE JCC. THE PRESIDENT OF THE BOARD OVERSEES COMPLIANCE. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST.