2026-04-24T08:47:06-07:00 2025-12-31 990 2025-01-01 237099138 JEWISH COMMUNITY CENTER ASSOCIATION OF INDIANAPOLIS INCORPORATED JEWI 3172519467 6701 Hoover Road Indianapolis IN 462604198 Cheryl Gatzmer CFO 3175544909 2026-03-16 2025 2025-03-06 01:10:19Z Jewish Community Center of Indianapolis Inc 6701 Hoover Road Indianapolis IN 46260 8136762 0 X JCCINDY.ORG X 1932 IN The JCC of Indianapolis, guided by Jewish values and traditions, provides inclusive experiences that lead to personal growth and community building. Our Vision: Together, we inspire all people to become the best versions of themselves. (CONTINUED ON SCHEDULE O) 19 19 366 75 0 600 1564601 1582409 5713624 5912408 204112 195527 225543 231520 7707880 7921864 260883 313755 0 0 4507356 5026584 0 0 360588 2651371 3014184 7419610 8354523 288270 -432659 5850219 6319872 1325835 1549241 4524384 4770631 THE JCC OF INDIANAPOLIS ENRICHES THE COMMUNITY BY PERPETUATING JEWISH TRADITION AND HERITAGE WHILE CELEBRATING DIVERSITY OF BELIEFS THROUGH ART, EDUCATION, AND HEALTH AND WELLNESS PROGRAMS. THE JCC IS A HUB OF ACTIVITY ON INDIANAPOLIS' NORTH SIDE, WITH FACILITIES AND PROGRAMS FOR ALL. (CONTINUED ON SCHEDULE O) 0 0 2809670 152531 3066650 EARLY CHILDHOOD AND OUT-OF-SCHOOL CARE PROGRAMS. THE JCC PROVIDES FULL DAY EARLY CHILDHOOD EDUCATION FOR AN AVERAGE OF 126 PRE-K INFANTS AND TODDLERS YEAR-ROUND. AFTER SCHOOL CARE IS PROVIDED FOR 46 YOUTH AS WELL AS ALL-DAY CARE WHEN SCHOOL IS OUT OF SESSION. THERE WERE 376 UNIQUE K-9TH GRADERS IN THE SUMMER CAMP PROGRAM. EXPERIENCES ARE AGE-APPROPRIATE FOR MAXIMUM PHYSICAL, MENTAL AND SOCIAL GROWTH AND STEPPED UP FOR INSPIRATIONAL ARCS: LEARNING THROUGH PLAY FOR PRE-K; FRIENDSHIP-BUILDING THROUGH GAMES, NATURE AND SCIENCE FOR YOUNGER CHILDREN; DEVELOPMENT OF SPECIAL INTERESTS FOR GRADES 2-5; LOCATED AT A FULL-SERVICE FITNESS FACILITY, ENRICHMENT ACTIVITIES ARE READILY AVAILABLE IN TENNIS, SPORTS, DANCE AND SWIMMING. 2906530 161224 1094466 HEALTH AND WELLNESS. THE JCC SUPPORTED THOUSANDS OF MEMBERS IN MAINTAINING HEALTHY LIFESTYLES THROUGH COMPREHENSIVE FITNESS AND AQUATICS PROGRAMMING. IN 2025, MEMBERS PARTICIPATED IN 4,072 PERSONAL TRAINING SESSIONS, SUPPORTED BY A TEAM THAT WORKED WITH 257 INDIVIDUAL CLIENTS. THE J ALSO OFFERED APPROXIMATELY 3,600 GROUP EXERCISE CLASSES, WITH ABOUT 500 MEMBERS PARTICIPATING EACH WEEK ACROSS STRENGTH, CARDIO, YOGA, PILATES, CYCLING AND SPECIALTY WELLNESS FORMATS. AQUATICS PROGRAMS CONTINUED TO SERVE THE BROADER COMMUNITY, WITH 1,438 AQUATICS GROUP EXERCISE CLASSES HELD AND SWIM LESSONS PROVIDED TO 734 UNIQUE INDIVIDUALS, TOTALING 4,185 LESSONS TAUGHT. THE JCC ALSO SUPPORTED WATER SAFETY AND WORKFORCE DEVELOPMENT THROUGH 146 LIFEGUARD CERTIFICATIONS AND PARTNERSHIPS WITH 10 DIFFERENT ORGANIZATIONS AND COMMUNITY GROUPS. THESE OFFERINGS WERE SUPPORTED BY CONTINUED INVESTMENT IN OUR FACILITIES, INCLUDING THE ADDTION OF 70 NEW PIECES OF FITNESS EQUIPMENT, HELPING ENSURE MEMBERS OF ALL AGES AND ABILITIES HAVE ACCESS TO SAFE, MODERN SPACES TO BUILD STRENGTH, IMPROVE MOBILITY, AND SUPPORT LONG-TERM WELLNESS. 271716 0 168476 ARTS. THE JCC PROVIDED 12 PROGRAMS, INCLUDING AUTHOR APPEARANCES, FILMS, PERFORMANCES AND ART GALLERY SHOWS TO IMPACT MORE THAN 2,500 PEOPLE. THE ANN KATZ FESTIVAL OF BOOKS AND ARTS IS THE LARGEST FESTIVAL OF ITS KIND IN CENTRAL INDIANA. FOR MORE THAN 25 YEARS IT HAS SHOWCASED A VARIETY OF AUTHORS, FILMS, DANCE, AND PERFORMING ARTISTS. THE COMMUNITY IS FINANCIALLY INVESTED IN THE VALUE OF THE ARTS PROGRAM, FUNDRAISING $147,000 IN 2025. ARTS PROGRAMS ARE AN IMPORTANT BRIDGE FOR CONNECTING THE JCC TO NON-PROFIT, PHILANTHROPIC, RELIGIOUS AND CORPORATE COMMUNITIES. 0 0 0 5987916 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 1 366 1 0 0 0 0 0 0 0 0 X 19 19 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X Cheryl Gatzmer 3175544909 6701 Hoover Road Indianapolis IN 462604198 Isabel Samantha Dubrinsky CEO 40 0 X 189029 0 45117 Erin Mills COO 40 0 X 156343 0 14433 Cheryl Gatzmer CFO 40 0 X 152817 0 13804 David Katz Board Chair 5 0 X 0 0 0 Eric Ratner Past Board Chair 2 0 X 0 0 0 Abraham Benson Vice Chair 2 0 X 0 0 0 Alan Bercovitz Vice Chair 2 0 X 0 0 0 Amar Patel Vice Chair 2 0 X 0 0 0 Alexandra Weiss Vice Chair 2 0 X 0 0 0 Jeffrey Cohen Elected Board Member 2 0 X 0 0 0 Elizabeth Cohen Elected Board Member 2 0 X 0 0 0 Andrew Hawickhorst Elected Board Member 2 0 X 0 0 0 Hannah Herman Gazdacka Elected Board Member 2 0 X 0 0 0 Nancy Koppel Elected Board Member 2 0 X 0 0 0 Emma Law-Oppman Elected Board Member 2 0 X 0 0 0 Rebecca Miller Elected Board Member 2 0 X 0 0 0 Malcolm Newton Elected Board Member 2 0 X 0 0 0 Kathleen Rothenberg Elected Board Member 2 0 X 0 0 0 Suzanne Rothenberg Elected Board Member 2 0 X 0 0 0 George Taylor Elected Board Member 2 0 X 0 0 0 Richard Weiss Elected Board Member 2 0 X 0 0 0 Ashley Youmell Elected Board Member 2 0 X 0 0 0 498189 0 73354 3 0 1 0 12776 0 0 0 241083 1328550 14719 1582409 Membership Dues 900099 2407245 2407245 0 0 Health & Wellness Recreation 713940 882708 882708 0 0 Early Childhood & Out-of-School Care 624410 2613927 2613927 0 0 Arts & Continuing Education 611710 8528 8528 0 0 0 0 0 0 5912408 184227 0 0 184227 0 0 0 0 0 0 0 0 900 0 300 0 600 0 600 0 0 600 0 225898 0 214598 0 11300 11300 0 0 11300 0 Vending anc Cafe Income 722513 63952 0 0 63952 166968 166968 0 0 230920 7921864 6079376 0 260079 X 0 0 313755 313755 0 0 0 0 635789 0 498189 137600 0 0 0 0 3639708 3185806 427398 26504 64688 44092 17272 3324 334759 173619 137477 23663 351640 243957 92017 15666 0 0 0 0 435 0 435 0 23775 0 23775 0 0 0 0 0 0 0 33764 0 33764 0 855490 572131 240922 42437 22763 10332 4088 8343 588002 538165 31870 17967 110103 21055 64929 24119 0 0 0 0 865594 788040 75180 2374 19673 15998 3197 478 0 0 0 0 600 26 149 425 8448 0 8448 0 0 0 0 0 158470 20918 119169 18383 258439 34114 194346 29979 Membership Dues 26143 5077 18251 2815 Miscellaneous Expenses 42485 20831 15143 6511 8354523 5987916 2006019 360588 233383 179123 283080 431183 11027 107905 67783 107094 0 0 0 0 0 0 62338 55564 82730 136183 2313378 1429996 711163 883382 0 0 4393663 4419438 0 0 5052 5850219 6319872 259292 344151 0 0 173461 187904 0 0 0 0 0 0 0 0 888030 775245 5052 241941 1325835 1549241 X 3471625 3573475 1052759 1197156 4524384 4770631 5850219 6319872 X -432659 398915 0 -33764 0 313755 X 0 1 X 1 0 X 2098414 2738899 1907243 1564601 1582409 9891566 5073076 4738171 5263790 5713623 5912408 26701068 223064 287969 279462 225564 230921 1246980 0 0 0 0 0 0 0 0 0 0 0 0 7394554 7765039 7450495 7503788 7725738 37839614 62112 64349 74842 38413 47922 287638 583252 483485 522832 871800 656891 3118260 645364 547834 597674 910213 704813 3405898 34433716 556 57365 119310 204112 184226 565569 0 0 0 0 0 0 556 57365 119310 204112 184226 565569 0 0 0 0 0 0 0 0 0 0 0 0 7395110 7822404 7569805 7707900 7909964 38405183 0.89659 0.98113 0.01473 0.01011 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 11584 0 X X 0 665445 0 122144 0 34000 7072 746517 609552 0 62337 0 0 6444 665445 537262 0 77944 0 0 5654 609552 585862 400 -43558 0 0 5442 537262 525041 0 71411 0 0 5581 590871 0 0.55 0.45 1 0 0 0 0 0 0 0 0 0 1213636 835878 377758 0 849334 343710 505624 0 250408 250408 0 883382 0 0 Investments held by Jewish Federation 1010379 F Investments Managed by Goelzer Investment 3409059 F 4419438 0 Financing Lease - Fitness Equipment 241941 241941 X 9517754 398915 1230739 0 0 1629654 7888100 33764 0 33764 7921864 9271507 1230739 0 0 0 1230739 8040768 0 313755 313755 8354523 Schedule D, Part III, Line 4 The organization's collections of art consist primarily of consignment works of art that are on display in public spaces. These works of art are intended to provide a welcoming environment for visitors, which is in line with the organization's mission. The organization retains a small commission fee when these works of art are sold. Schedule D, Part V, Line 4 The Jewish Community Center Association's endowment was established for the purpose of providing income to be used for equipment, building and capital improvements. The distribution in 2025 was used to purchase new fitness equipment. Schedule D, Part X, Line 2 The JCC is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the JCC has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. The JCC has adopted accounting guidance related to accounting for uncertainty in income taxes. This guidance requires the JCC to recognize a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit is recorded. The JCC does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The JCC recognizes interest and/or penalties related to income tax matters in income tax expense. The JCC did not have any amounts accrued for interest and penalties at December 31, 2025 and 2024. Schedule D, Part XII, Line 4b The Statement of Functional Expenses includes non-cash grants for free membership and discounted program fees to all full-time and part-time employees. The employees receive free membership but do not receive any cash. In addition, membership and program fee assistance are granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no cash funds paid out to individuals, therefore there is no monitoring of grant funds. 1 Staff Membership Fees 277 0 134018 The organization grants free membership to all full-time, part-time and seasonal employees. The employee receives free membership, but they do not receive any cash. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Membership Assistance 76 0 20472 Membership assistance is granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Staff Program Discounts 51 0 96483 The organization grants discounted program fees to all full-time employees. The employee receives a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Non-Employee Program Assistance 43 0 62781 Program assistance is granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Schedule I, Part I, Line 2 The organization grants free membership and discounted program fees to all full-time and part-time employees. The employees receive free membership but do not receive any cash. In addition, membership assistance and member program assistance are granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. However, membership and program credits are tracked. X 1 1 X X 0 0 0 0 0 0 0 0 0 Isabel Samantha Dubrinsky CEO 189029 0 0 0 0 0 5000 0 40117 0 234146 0 0 0 Erin Mills COO 148343 0 8000 0 0 0 0 0 14433 0 170776 0 0 0 Cheryl Gatzmer CFO 144817 0 8000 0 0 0 0 0 13804 0 166621 0 0 0 Schedule J, Part I, Line 1a The organization provides a free membership to all full-time employees. This is treated as non-taxable compensation to the individual. On premise gyms and employer owned athletic facilities are considered exceptions to normal fringe benefits taxation. Schedule J, Part I, Line 3 The Executive Committee completes a compensation review/evaluation annually on the compensation package of the CEO. In addition, they use comparability data provided annually by the national Jewish Community Center Association (an affliated non-profit organization) to help determine compensation adjustments. The written employment contract is also adhered to by the Executive Committee. Form 990, Part VI, Section A, Line 2 Elected Board Member Kathleen Rothenberg and Elected Board Member Suzanne Rothenberg have a family relationship. Form 990, Part VI, Section A, Line 6 The Jewish Community Center Association of Indianapolis, Inc. Members elect the Board of Directors. Form 990, Part VI, Section A, Line 7a JCC Board Members and officers, respectively, shall be elected by a majority of the votes cast by the JCC Members at their annual meeting and by a majority of the votes cast by Voting Directors at the annual meeting of the Board of Directors. Form 990, Part VI, Section A, Line 7b JCC Board Members and officers, respectively, shall be elected by a majority of the votes cast by the JCC Members at their annual meeting and by a majority of the votes cast by Voting Directors at the annual meeting of the Board of Directors. Form 990, Part VI, Section B, Line 11b The Form 990 is reviewed in detail by the Audit Committee. After any changes and/or questions from the Committee are addressed, the final Form 990 is made available to all members of the JCC governing body before it is filed with the IRS. Form 990, Part VI, Section B, Line 12c Every member of the governing body signs a conflict-of-interest statement annually. These are submitted to and reviewed by the Chief Executive Officer of the organization. If a conflict arises during the year, the board member with the conflict of interest will abstain from voting on related issues. Form 990, Part VI, Section B, Line 15 The Executive Committee completes a compensation review/evaluation annually on the compensation package of the CEO. In addition, they use comparability data provided annually by the national Jewish Community Center Association (an affiliated non-profit organization) to help determine compensation adjustments. This review/approval process was last undertaken during the hiring process of the current CEO in second quarter 2024 and again in first quarter 2026. These decisions are contemporaneously documented. 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. Form 990, Part IX, Line 11g Other contracted services includes outsourced facility cleaning, security services, credit card processing fees, and non-employee contracted services for fitness and sports programs. Form 990, Part XI, Line 9 Reflects net program service revenue to reconcile with audited financials. It does not include grossed up values for granted services, detailed in Schedule I, Part III. The organization grants free membership and discounted program fees to all full-time and part-time employees. The employees receive free membership but do not receive or pay any cash. In addition, membership assistance and member program fees are granted to non-employee individuals based upon need. The recipients receive a credit to their membership account and do not receive any cash.