2026-05-14T15:54:13-05:00 2025-06-30 161092347 MENGEL METZGER BARR & CO LLP 370 WOODCLIFF DRIVE SUITE 2A FAIRPORT NY 14450 990 2024-07-01 160743060 JEWISH COMMUNITY CENTER OF GREATER ROCHESTER INC JEWI 5854612000 1200 EDGEWOOD AVE ROCHESTER NY 14618 SHAWN STANTON COO 5854612000 2026-05-15 1 1 JACQUELINE B LEE CPA P00842765 5854231860 2026-05-13 2024 2025-03-06 01:10:19Z JASON VASQUEZ 1200 EDGEWOOD AVE ROCHESTER NY 14618 14593952 0 X WWW.JCCROCHESTER.ORG X 1907 NY SEE SCHEDULE O 24 24 440 100 4150 0 4455900 4997057 7273476 8055411 430796 437330 291455 320328 12451627 13810126 86026 94853 0 0 7520046 6146547 0 0 195205 6517003 7392150 14123075 13633550 -1671448 176576 32806904 33547778 13512072 13842906 19294832 19704872 X THE LOUIS S. WOLK JCC OF GREATER ROCHESTER IS DEEPLY ROOTED IN AND COMMITTED TO CELEBRATING JEWISH TRADITIONS AND VALUES. WE WELCOME THE COMMUNITY AT LARGE TO JOIN TOGETHER FOR EXCEPTIONAL EVENTS AND ACTIVITIES THAT ESTABLISH LIFELONG CONNECTION AND ENHANCE OUR INDIVIDUAL AND COLLECTIVE WELL-BEING. 0 0 2661762 21364 3024634 HEALTH AND PHYSICAL FITNESS:THE 186,000 SQUARE FOOT FACILITY HOUSES A LARGE SWIMMING POOL, FAMILY POOL, INDOOR TRACK, FULL GYMNASIUM; YOUTH PLAY GYM FOR CHILDREN 2 TO 10; STUDIOS FOR YOGA , DANCE, TRX AND PILATES, RACQUET BALL COURTS; CARDIO AND STRENGTH TRAINING FACILITIES; AND FIELDS. MORE THAN 75 GROUP FITNESS CLASSES ARE OFFERED EACH WEEK FOR ADULTS. IN ADDITION, A VARIETY OF CLASSES AND LESSONS ARE OFFERED TO ADULTS AND CHILDREN OF ALL AGES THROUGHOUT THE YEAR INCLUDING RED CROSS CERTIFIED SWIMMING LESSONS.THE JCC HAS FORMED A STRATEGIC PARTNERSHIP WITH ROCHESTER REGIONAL HEALTH, WHICH HAS A SATELLITE OFFICE LOCATED WITHIN THE JCC. THIS PARTNERSHIP IS CREATING HOLISTIC HEALTH AND WELLNESS PROGRAMS AND SERVICES FOR OUR MEMBERS. 2680739 1798910 EARLY CHILDHOOD (UNDUPLICATED PROGRAM PARTICIPANTS 90+, INCLUDES MEMBERS AND NON-MEMBERS):THE JCC WOLK CHILDREN'S CENTER PROVIDES AN EARLY CHILDHOOD AND SCHOOL-AGE PROGRAMMING AND IS LICENSED THROUGH THE NEW YORK STATE OFFICE OF CHILDREN AND FAMILY SERVICES. THE CENTER OFFERS FULL-DAY EARLY CHILDHOOD EDUCATION FOR CHILDREN AGES 8 WEEKS THROUGH 5 YEARS. THE PROGRAM OFFERS A RICHLY VARIED CURRICULUM THAT ENCOURAGES INTELLECTUAL CURIOSITY, BUILDS SELF-CONFIDENCE. COMPLEMENTING OUR DAILY CORE PROGRAM, CHILDREN PARTICIPATE IN A VARIETY OF ENRICHED PROGRAMMING, INCLUDING MUSIC, SCIENCE, PHYSICAL EDUCATION AND AQUATICS. FAMILIES FROM ALL BACKGROUNDS ENJOY CULTURAL, RECREATIONAL, SOCIAL, EDUCATIONAL AND JUDAIC PROGRAMS THROUGHOUT THE YEAR AT THE JCC. 2932067 73489 2214635 THE JEWISH COMMUNITY CENTER'S COMPREHENSIVE APPROACH TO CHILDREN AND YOUTH PROGRAMMING INCORPORATES SOCIAL, EDUCATIONAL, CULTURAL AND FITNESS PROGRAMMING INTO AFTER-SCHOOL CARE AND SUMMER CAMPING EXPERIENCES. THE AFTER SCHOOL CARE PROGRAM AT THE JCC SERVES THE NEEDS OF FAMILIES WITH SCHOOL-AGED CHILDREN IN KINDERGARTEN THROUGH SIXTH GRADE. JCC'S AFTER SCHOOL PROGRAM IS A BRIDGE BETWEEN HOME AND SCHOOL, WITH AFTER SCHOOL ACTIVITIES AND CLASSES, RECREATION PROGRAMS, AND SCHOOL VACATION PROGRAMS. THE JCC SERVES A VIBRANT DAY-CAMPING COMMUNITY GROUNDED IN JEWISH VALUES AND CULTURE. CAMP SISOL PROGRAMMING HELPS CHILDREN AGE 5 THROUGH 15 DEVELOP CONFIDENCE, HAPPINESS, AND KINDNESS THROUGH AN INTEGRATED PROGRAM THAT BUILDS LIFELONG MEMORIES AND RESPECT FOR COMMUNITY. FROM MONDAY THROUGH FRIDAY, CAMPERS SPEND THEIR DAYS LAUGHING, EXPLORING, AND GROWING TOGETHER IN A SUPPORTIVE COMMUNITY ROOTED IN JEWISH VALUES. CAMPERS ENJOY A WIDE RANGE OF ACTIVITIES INCLUDING NATURE EXPLORATION, SPORTS, VERTICAL BIKES, SPIN ART BIKES, ARTS AND CRAFTS, STEM ACTIVITES, GAGA, DRAMA, MUSIC, AND RECREATIONAL SWIM.CAMP SENECA LAKE IS THE JCC'S OVERNIGHT CAMP SERVING CHILDREN BETWEEN THE AGES OF 8 AND 16 FOR MORE THAN 100 YEARS. LOCATED ON 160 ACRES ON SENECA LAKE IN WESTERN NY, CSL IS COMMITTED TO PROVIDING A WHOLESOME JEWISH CAMP COMMUNITY DEDICATED TO DEVELOPING THE PHYSICAL, SOCIAL, AND EMOTIONAL IDENTITIES OF ITS CAMPERS. CAMPERS EXPERIENCE A BALANCED PROGRAM OF GROUP AND INDIVIDUAL ACTIVITIES LED BY A MATURE AND SKILLED STAFF. THIS IS ACCOMPLISHED WHILE PROVIDING CAMPERS AN EXCITING AND FUN-FILLED SUMMER IN A BEAUTIFUL LAKEFRONT SETTING, CREATING MEMORIES AND FRIENDSHIPS THAT WILL LAST A LIFETIME. 1233051 962522 CULTURAL ARTS AND THEATER ARTS AND CULTURE (25,000+ VISITS/YEAR)ARTS AND CULTURAL PROGRAMMING AT THE JCC REFLECTS OUR COMMUNITY'S VALUES AND COMMITMENT TO USING THE ARTS TO EDUCATE, ENTERTAIN AND ENRICH THE LIVES OF EVERYONE IN THE ROCHESTER AREA. OUR DEDICATED STAFF WORK IN CONJUNCTION WITH VOLUNTEERS AND COMMUNITY LEADERS TO DELIVER ARTS AND JEWISH CULTURAL PROGRAMS AT THE JCC AND OTHER VENUES THROUGHOUT THE COMMUNITY.THE AMES-AMZALAK ROCHESTER JEWISH FILM FESTIVAL IS THE LARGEST JEWISH CULTURAL EVENT IN WESTERN NEW YORK. IN 2025 WE CELEBRATE 25 YEARS OF SCREENING THE FINEST NEW FILMS BY, FOR AND ABOUT JEWISH LIFE AND HISTORY AT THE JCC AND THE HISTORIC DRYDEN THEATRE AT GEORGE EASTMAN HOUSE.THE JCC LANE DWORKIN AUTHORS AND INNOVATORS FESTIVAL HAS BEEN SHOWCASING JEWISH AUTHORS AND BOOKS OF JEWISH CONTENT SINCE 1993. EACH YEAR WE OFFER A MIXTURE OF LIGHT AND SERIOUS FARE, LOCAL AUTHORS, WELL-KNOWN FIGURES AND NOTABLE WRITERS. NOTABLE FIGURES IN THE SPORT, BUSINESS AND ENTERTAINMENT WORLD.FORMED IN 1977, CENTERSTAGE THEATRE IS THE LOCAL, PROFESSIONAL THEATRE PROGRAM OF THE LOUIS S. WOLK ROCHESTER JEWISH COMMUNITY CENTER. CENTERSTAGE PRODUCES A SUBSCRIPTION SEASON OF PLAYS AND MUSICALS AND OTHER SPECIAL EVENTS. CENTERSTAGE HAS BEEN AT THE FOREFRONT OF NEW PLAY DEVELOPMENT INCLUDING MULTIPLE WORLD PREMIERE PLAYS AND MUSICALS. NOTABLE NEW WORKS INCLUDE JASON ODELL WILLIAMS' CHURCH & STATE (OFF BROADWAY 2017, OFF BROADWAY ALLIANCE NOMINATION BEST NEW PLAY), KASHA DAVIS' THERE'S ALWAYS TIME FOR A COCKTAIL (OFF-BROADWAY PREMIERE 2015), DAVID HEIN/IRENE SANKOFF'S MY MOTHER'S LESBIAN JEWISH WICCAN WEDDING, JASON ODELL WILLIAMS' HANDLE WITH CARE (OFF BROADWAY 2013), AND RISE, A NEW MUSICAL ABOUT WOMEN RESISTANCE FIGHTERS DURING THE HOLOCAUST.SURVIVORS IS A PLAY BY WENDY KOUT, COMMISSIONED AND PRODUCED BY THE ROCHESTER JCC AND BASED ON THE WORDS AND LIVES OF 10 LOCAL HOLOCAUST SURVIVORS. THE PLAY TOURS TO AREA SCHOOLS AND COMMUNITY GROUPS AND IS CURRENTLY BEING LICENSED FOR PRODUCTIONS IN CITIES THROUGHOUT NORTH AMERICA. A NEW FILMED VERSION OF THE PLAY WILL SOON BE AVAILABLE TO SCHOOLS, COMMUNITY GROUPS, FILM FESTIVALS AND STREAMING SERVICES.TYKES (THEATRE YOUNG KIDS ENJOY) IS ROCHESTER'S PREMIER PROFESSIONAL CHILDREN'S THEATER COMPANY. A PROGRAM OF THE JCC SINCE 2004, TYKES CAPTIVATES FAMILIES WITH BELOVED PLAYS AND MUSICALS BROUGHT TO LIFE ON STAGE BY ADULT PROFESSIONAL ACTORS. TYKES STRIVES TO INSPIRE AN APPRECIATION OF THE ARTS, LITERARY AWARENESS, AND SOCIAL SKILLS WHILE TEACHING KEY LIFE LESSONS. PERFORMANCES, SCHOOL FIELD TRIPS, AFTER-SCHOOL CLASSES AND SUMMER CAMP TAKE PLACE IN THE JCC HART THEATRE.THE JEWISH LIFE DEPARTMENT INTERSECTS WITH ALL DEPARTMENTS TO ENSURE THAT JEWISH CULTURE, HERITAGE AND VALUES ARE CORE TO THE JCC EXPERIENCE. OUR WORK IS GUIDED BY OUR 5 JEWISH VALUES: KEHILLAH/COMMUNITY, HACHNASAT ORCHIM/WELCOMING & BELONGING, CHESED/COMPASSION, KAVOD/HONOR & RESPECT, SHMIRAT HAGUF / BEING OUR BEST SELVES. THROUGHOUT THE COURSE OF THE YEAR, WE PROVIDE LARGE SCALE HOLIDAY-BASED PROGRAMS; SMALLER SOCIAL GATHERINGS FOR DIFFERENT AGE COHORTS; A VARIETY OF ADULT LEARNING PROGRAMS; CURRICULAR AND CONTENT GUIDANCE TO THE JCC CAMPS AND THE WOLK CHILDREN'S CENTER; AND WORK WITH OUR LOCAL SHINSHINIM ISRAELI TEEN EMISSARIES - WHO HELP INFUSE OUR JCC WITH ISRAELI CULTURE. 358264 297509 ADULTS AND SENIOR ADULTS: THE JEWISH COMMUNITY CENTER ADULT PROGRAM IN PARTNERSHP WITH LIFESPAN PROVIDES ADULTS WITH OPPORTUNITIES TO PARTICIPATE IN A SETTING THAT REINFORCES AND PROMOTES HEALTHY AGING ON MULTIPLE LEVELS IN A JEWISH ENVIRONMENT. HEALTHY AGING INVOLVES MORE THAN PHYSICAL HEALTH OR ABSENCE OF DISEASE. IT IS A BROAD CONCEPT THAT ENCOURAGES AND EXTENDS A BALANCE OF PHYSICAL, INTELLECTUAL, EMOTIONAL, SOCIAL AND SPIRITUAL HEALTH THROUGHOUT MATURE ADULTHOOD, THE JCC OF ROCHESTER OFFERS CLASSES, ACTIVITIES, PROGRAMS, ARTISTIC ENDEAVORS AND SPECIAL EVENTS DESIGNED FOR THE MATURE POPULATION AND SUPPORTS HEALTHY AGING INCLUDING EXERCISE AND WELLNESS PROGRAMS; ENTERTAINMENT, SOCIALS AND GUEST SPEAKERS AND CURRENT EVENT DISCUSSION GROUPS; INFORMAL SOCIALIZING; CARDS, MAHJONG AND BOARD GAMES; AND HOLIDAY CELEBRATIONS.THE JCC SERVES TO SUPPORT SENIORS TO ENABLE THEM TO LIVE LONGER INDEPENDENTLY IN THEIR OWN HOMES. THE JCC WORKS TOWARD THIS GOAL BY PROVIDING INFORMATION AND REFERRALS IN PARTNERSHIP WITH JEWISH FAMILY SERVICE. 1591315 1260031 9865883 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 163 0 440 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X SHAWN STANTON 5854612000 1200 EDGEWOOD AVE ROCHESTER NY 14618 LOREN FLAUM TREASURER - THRU JUL 2024 1.00 X X 0 0 0 JUSTIN GOLDMAN VICE PRESIDENT 1.00 X X 0 0 0 HOWARD COHEN PRESIDENT 1.00 X X 0 0 0 KAREN MENACHOF DIRECTOR 1.00 X 0 0 0 LESLIE CRANE DIRECTOR 1.00 X 0 0 0 CRAIG WITTLIN DIRECTOR - THRU JUL 2024 1.00 X 0 0 0 ALEX ZAPESOCHNY VICE PRESIDENT 1.00 X X 0 0 0 MARK GOLDBERG DIRECTOR 1.00 X 0 0 0 ISOBEL GOLDMAN DIRECTOR 1.00 X 0 0 0 AL KINEL DIRECTOR 1.00 X 0 0 0 SHARON KOVALSKY DIRECTOR 1.00 X 0 0 0 SCOTT ROGOFF DIRECTOR 1.00 X 0 0 0 ODED SPINDEL VICE PRESIDENT - THRU AUG 2024 1.00 X X 0 0 0 JEFF SPRINGUT DIRECTOR 1.00 X 0 0 0 JEREMY WOLK DIRECTOR 1.00 X 0 0 0 CATHERINE D'AMICO SECRETARY 1.00 X X 0 0 0 SHARON GRAY DIRECTOR - THRU JUL 2024 1.00 X 0 0 0 STACI HENNING DIRECTOR 1.00 X 0 0 0 LEORA ROZIN DIRECTOR - THRU JUL 2024 1.00 X 0 0 0 DANIEL GOLDSTEIN DIRECTOR 1.00 X 0 0 0 RABBI ROCHELLE TULIK DIRECTOR 1.00 X 0 0 0 ROBERT BAKER DIRECTOR 1.00 X 0 0 0 MATT RYEN DIRECTOR 1.00 X 0 0 0 JUDY AZOFF DIRECTOR - JOINED JUL 2024 1.00 X 0 0 0 BENJAMIN CURWIN DIRECTOR - JOINED JUL 2024 1.00 X 0 0 0 NOAH MORGENSTERN TREASURER - JOINED JUL 2024 1.00 X X 0 0 0 RACHEL PRESENT SCHRETER DIRECTOR - JOINED JUL 2024 1.00 X 0 0 0 LINDA CORNELL WEINSTEIN DIRECTOR - JOINED JUL 2024 1.00 X 0 0 0 SETH WEINSTEIN DIRECTOR - JOINED JUL 2024 1.00 X 0 0 0 DAAN BRAVEMAN INTERIM CEO - JOINED APR 2024 40.00 X 125695 0 0 JASON VASQUEZ CEO - JOINED SEPT 2024 40.00 X 54921 0 6835 JODI WARREN CHIEF HUMAN RESOURCES OFFICER 40.00 X 149521 0 681 SHAWN STANTON CHIEF OPERATIONS OFFICER 40.00 X 149097 0 7422 MARISSA KLEGMAN EXECUTIVE DIRECTOR - CAMP SENECA LAKE 40.00 X 146309 0 9376 JOSHUA WEINSTEIN FORMER CEO & EXECUTIVE DIRECTOR 40.00 X 287310 0 4150 912853 0 28464 4 1 1 0 WOLFOODS INC 521 CENTRE ST SOUTH ORANGE NJ 07079 FOOD SERVICE FOR CAMP SENECA LAKE 400613 EXOS COMMUNITY SERVICES LLC PO BOX 29650 PHOENIX AZ 85038 OUTSOURCED FITNESS & MEMBERSHIP OPERATIO 393135 WOODS OVIATT GILMAN 1900 BAUSCH LOMB PLACE ROCHESTER NY 14534 LEGAL SERVICES 215520 LAKESIDE KITCHEN DESIGN 2486 NY-54A PENN YAN NY 14527 CONSTRUCTION SERVICES FOR CAMP SENECA LA 199000 SULLIVAN & KONOPKO EXECUTIVE MANAGEMENT 4 PERINE STREET DANSVILLE NY 14437 OUTSOURCED FINANCE AND OPERATIONS 190593 8 318470 156500 4522087 92527 4997057 PROGRAM SERVICE REVENUE 713940 5186182 5186182 MEMBERSHIP DUES 624110 2444229 2444229 MISCELLANEOUS 541800 425000 420850 4150 8055411 331431 331431 329436 82487 246949 246949 246949 807238 701339 105899 105899 105899 GAIN ON INSURANCE PROCEEDS 900099 73379 73379 73379 13810126 8298210 4150 510709 X 94853 94853 279158 279158 5251631 3630384 1576285 44962 13774 7824 5950 208899 121908 86991 393085 268405 121234 3446 783545 590630 179037 13878 115640 87169 26423 2048 40785 30744 9319 722 13472 13472 1813840 1367257 414457 32126 178222 109372 55971 12879 74748 49272 24866 610 164097 123695 37496 2906 991693 623329 359623 8741 172622 163758 8864 53687 46742 6945 418447 382081 34127 2239 1002017 914935 81721 5361 334473 219773 111978 2722 SUPPLIES, FOOD, AND RES 902022 847452 54458 112 BANK AND CREDIT CARD FE 171166 112469 57304 1393 CREDIT LOSS EXPENSE 85476 24654 60822 SMALL EQUIPMENT 52576 33656 18874 46 23622 15521 7909 192 13633550 9865883 3572462 195205 295479 437303 2589473 1882416 1621923 2202488 163839 212703 461233 434171 51251262 28916639 22433092 22334623 5205810 4236787 1717709 36055 89578 32806904 33547778 1419169 1476216 1816181 2583706 10276722 9782984 13512072 13842906 X 12467099 12126033 6827733 7578839 19294832 19704872 32806904 33547778 176576 233464 0 X X 0 1 X 1 0 X 2882326 5568213 4364230 4455900 4997057 22267726 2882326 5568213 4364230 4455900 4997057 22267726 4849592 17418134 96096 118518 179966 328039 331431 1054050 23321776 32908131 0.74690 0.82030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3469409 81786 333713 154188 3730720 4526742 248275 179327 1484935 3469409 4449700 195620 111874 230452 4526742 4608076 36444 -54350 140470 4449700 4492540 4066 242439 130969 4608076 0.00000 0.67252 0.32748 0 0 754828 754828 36733154 20078975 16654179 3099373 2056678 1042695 6595283 5811178 784105 4068624 969808 3098816 22334623 ISHARES TOTAL US STOCK 1717709 F 1717709 X 14017992 233464 240 82487 316191 13701801 13472 94853 108325 13810126 13607952 240 82487 82727 13525225 13472 94853 108325 13633550 PART V, LINE 4: EARNINGS FROM PERMANENTLY RESTRICTED ENDOWMENT FUNDS ARE USED FOR DONOR-SPECIFIED SCHOLARSHIPS, PROGRAM AND/OR FACILITY PURPOSES. PART X, LINE 2: THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE ORGANIZATION FILES TAX RETURNS IN VARIOUS JURISDICTIONS AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE ORGANIZATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 82,487. PART XI, LINE 4B - OTHER ADJUSTMENTS: MEMBERSHIP SCHOLARSHIPS NETTED AGAINST REVENUE 21,364. CAMPERSHIP EXPENSES NETTED AGAINST REVENUE 73,489. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 82,487. PART XII, LINE 4B - OTHER ADJUSTMENTS: MEMBERSHIP SCHOLARSHIPS NETTED AGAINST REVENUE 21,364. CAMPERSHIP EXPENSES NETTED AGAINST REVENUE 73,489. 1 FINANCIAL AID FOR MEMBERSHIP 475 21364 BOOK FINANCIAL AID TO CAMPERS 48 73489 BOOK PART I, LINE 2: PROVIDES DIRECT CASH ASSISTANCE OR GRANTS TO INDIVIDUALS BASED ON FINANCIAL NEED AS DOCUMENTED BY THE CAMPER'S FAMILIES AND REVIEWED AND AWARDED BY MANAGEMENT OF THE CAMP BASED ON INDIVIDUAL'S NEED. X X X X 1 0 0 0 0 0 0 0 0 JOSHUA WEINSTEIN FORMER CEO & EXECUTIVE DIRECTOR 287310 0 0 0 0 0 0 0 4150 0 291460 0 0 0 SHAWN STANTON CHIEF OPERATIONS OFFICER 149097 0 0 0 0 0 0 0 7422 0 156519 0 0 0 MARISSA KLEGMAN EXECUTIVE DIRECTOR - CAMP SENECA LAK 146309 0 0 0 0 0 0 0 9376 0 155685 0 0 0 JODI WARREN CHIEF HUMAN RESOURCES OFFICER 149521 0 0 0 0 0 0 0 681 0 150202 0 0 0 PART I, LINE 4A JOSHUA WEINSTEIN - $166,217 PART 1, LINE 3: ON SEPTEMBER 8, 2023, THE ORGANIZATION BEGAN A SEARCH FOR A NEW EXECUTIVE DIRECTOR AND ENTERED INTO AN EXECUTIVE TRANSITION AND SEPARATION AGREEMENT WITH THE THEN-CURRENT CEO. UNDER THIS AGREEMENT, THE ORGANIZATION WAS COMMITTED TO PAY THE FORMER CEO CERTAIN COMPENSATION INCLUDING BENEFITS AND POSTTERMINATION PAYMENTS THROUGH DECEMBER 31, 2024. THE ORGANIZATION ACCRUED $166,217 OF BENEFITS AND POSTTERMINATION PAYMENTS AT JUNE 30, 2024, WHICH WERE PAID DURING IN FULL DURING THE YEAR ENDED JUNE 30, 2025. ON AUGUST 5, 2024, THE ORGANIZATION ENTERED INTO AN EMPLOYMENT AGREEMENT AND NON-COMPETITION AGREEMENT WITH THE NEW CEO OF THE ORGANIZATION, THE TERM OF WHICH IS THREE YEARS, EFFECTIVE SEPTEMBER 16, 2024 THROUGH SEPTEMBER 15, 2027. THE TERM SHALL AUTOMATICALLY RENEW FOR ONE-YEAR PERIODS UNLESS EITHER PARTY PROVIDES 60 DAY NOTICE OF TERMINATION. THE AGREEMENT PROVIDES FOR A MINIMUM ANNUAL SALARY AS WELL AS FRINGE BENEFITS SIMILAR TO THOSE PROVIDED TO OTHER EMPLOYEES OF THE ORGANIZATION. X 439 69150 X MORTGAGE INTEREST EXPENSE FORGIVENESS 1 51000 BOOK X BOAT, TRAILER, AND BOAT LIFT 3 22500 FMV X MATERIALS FOR CAMP SENECA LAKE IMPROVEMENTS 1 18559 FMV 0 1 0 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE LOUIS S. WOLK JEWISH COMMUNITY CENTER (JCC) AIMS TO BE A VIBRANT CENTER OF JEWISH LIVING AND VALUES THAT IS VITAL TO THE COMMUNITY AT LARGE FOR GENERATIONS TO COME. IT'S MISSION HAS THREE PRIMARY TENANTS: 1) FOSTER JEWISH IDENTITY, 2) PROMOTE MUTUAL UNDERSTANDING AND RESPECT, AND 3) PROVIDE OPPORTUNITIES FOR MEANINGFUL CULTURAL ENRICHMENT, EMPOWERING COMMUNITY MEMBERS TO BE THEIR BEST SELVES AT EACH STAGE OF LIFE. THE JCC OFFERS A WIDE RANGE OF PROGRAMS AND SERVICE, WITH FOCUS AREAS INCLUDING JEWISH LIFE, HEALTH AND WELLNESS, ARTS & CULTURE, EARLY EDUCATION AND CAMPING. WE WELCOME PEOPLE OF ALL FAITHS, RACES, ABILITIES, AGES, AND INCOMES. EVERY EFFORT IS MADE TO ENSURE THAT MEMBERS' FINANCIAL STATUS IS NOT A BARRIER TO PARTICIPATION AT THE JCC. OUR STRENGTH IS IN THE PEOPLE WE BRING TOGETHER. WE ARE NOT A RELIGIOUS ORGANIZATION; HOWEVER, WE OFFER JEWISH CULTURAL PROGRAMMING TO THE GREATER ROCHESTER JEWISH COMMUNITY IN ADDITION TO OUR HUMAN SERVICES MISSION. THE JCC IS ONE OF THE LARGEST NOT-FOR-PROFIT HUMAN SERVICE ORGANIZATION IN THE BRIGHTON-HENRIETTA-PITTSFORD AREA OF GREATER ROCHESTER. FORM 990, PART VI, SECTION A, LINE 3 BEGINNING IN JULY 2024, THE ORGANIZATION CONTRACTED WITH A THIRD-PARTY TO MANAGE THE DAY-TO-DAY AND STRATEGIC OPERATIONS OF THE CENTER'S FITNESS AND WELLNESS PROGRAMS IN AN EFFORT TO INCREASE MEMBERSHIP AND OVERALL REVENUE. AS A RESULT, ALL FITNESS AND WELLNESS STAFF BECOME EMPLOYEES OF THE THIRD-PARTY EFFECTIVE JULY 1, 2024. UNDER THE AGREEMENT, THE ORGANIZATION IS REQUIRED TO PAY THE THIRD PARTY FOR THE ACTUAL COST OF THE EMPLOYEES' SALARIES AND WAGES, PLUS A BURDEN RATE AND A MANAGEMENT FEE OF $23,333 PER MONTH. EFFECTIVE JANUARY 1, 2025, THE AGREEMENT WAS AMENDED TO REMOVE THE MONTHLY MANAGEMENT FEE AND REPLACE IT WITH AN INCENTIVE FEE BASED ON FINANCIAL RESULTS OF THE FITNESS AND WELLNESS PROGRAMS, CALCULATED SEMIANNUALLY. THE AGREEMENT EXPIRED DECEMBER 31, 2025 AND WAS RENEWED ON A MONTH-TO-MONTH BASIS. TOTAL REIMBURSED SALARIES AND BENEFIT EXPENSE WAS APPROXIMATELY $1,311,000 FOR THE YEAR ENDED JUNE 30, 2025 AND IS INCLUDED IN PROFESSIONAL FEES. MANAGEMENT AND INCENTIVE FEES RELATING TO THIS AGREEMENT WERE $165,000 FOR THE YEAR ENDED JUNE 30, 2025. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS OPEN TO EVERY PERSON WHO QUALIFIES UNDER THE STANDARDS FOR MEMBERSHIP ESTABLISHED FROM TIME TO TIME AND WHO IS DESIROUS OF PARTICIPATING IN AND/OR SUPPORTING THE AIMS, PURPOSES AND OBJECTIVES OF THE JEWISH COMMUNITY CENTER OF GREATER ROCHESTER ("THE CENTER"). A MEMBER MUST BE 18 YEARS OF AGE OR OLDER TO VOTE. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL MEETING, THE VOTING MEMBERS ELECT DIRECTORS TO SUCCEED THOSE WHOSE TERMS OF OFFICE EXPIRE, AND ELECT MEMBERS AS DIRECTORS TO FILL THE UNEXPIRED TERMS OF ANY DIRECTORS WHOSE POSITIONS HAVE BEEN VACATED, INCLUDING ANY DIRECTORS APPOINTED BY THE BOARD OF DIRECTORS TO FILL A VACANCY IN BETWEEN ANNUAL MEETINGS. THE NOMINATING COMMITTEE OF THE BOARD INCLUDES MEMBERS OF THE CENTER WHO ARE NOT BOARD MEMBERS. ADDITIONALLY, AT LEAST 200 VOTING MEMBERS MAY NOMINATE CANDIDATES FOR ELECTION TO THE BOARD OF DIRECTORS BY PETITION IN WRITING. FORM 990, PART VI, SECTION A, LINE 7B GOVERNANCE DECISIONS RESERVED FOR CENTER MEMBERS INCLUDE APPROVAL OF AMENDMENT OF THE CENTER'S BYLAWS IF SUCH AMENDMENT IS PROPOSED BY ANOTHER MEMBER. ADDITIONALLY, UNDER NEW YORK STATE LAW, MEMBER APPROVAL IS NEEDED FOR DISSOLUTION OF THE CENTER OR THE SALE OF A SIGNIFICANT PORTION OF ITS ASSETS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE MEMBERS OF THE EXECUTIVE, FINANCE AND AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING, AS WELL AS BEING MADE AVAILABLE TO THE ENTIRE BOARD AFTER FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY AND DISCLOSURE QUESTIONNAIRE ARE DISTRIBUTED TO ALL BOARD MEMBERS ON AN ANNUAL BASIS. ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN THE QUESTIONNAIRE ON AN ANNUAL BASIS. WHEN A POTENTIAL CONFLICT IS IDENTIFIED, THE MATTER IS BROUGHT TO THE AUDIT COMMITTEE, BOARD CHAIR AND VICE CHAIR FOR REVIEW. ALL SIGNED STATEMENTS ARE RETAINED BY THE EXECUTIVE ASSISTANT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD HAS AN EXECUTIVE COMPENSATION COMMITTEE THAT REVIEWS THE DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST DURING NORMAL BUSINESS HOURS. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,343,937. MANAGEMENT AND GENERAL EXPENSES 403,924. FUNDRAISING EXPENSES 31,827. TOTAL EXPENSES 1,779,688. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 23,320. MANAGEMENT AND GENERAL EXPENSES 10,533. FUNDRAISING EXPENSES 299. TOTAL EXPENSES 34,152. PART XII, LINE 2C EXPLANATION THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.