2026-07-13T14:00:33-05:00 2025-08-31 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2024-09-01 340714439 The Mandel Jewish Community Center of Cleveland MAND 2168310700 26001 South Woodland Road Beachwood OH 44122 Elizabeth J Nudelman Chief Financial Officer 2168310700 2026-07-13 1 1 Ariel Garcia P02244437 3126343400 2026-07-13 2024 2025-03-06 01:10:19Z Mandel JCC Jesse Rosen 26001 South Woodland Road Beachwood OH 44122 18364456 0 X www.mandelJCC.org X 1948 OH 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. 50 50 567 250 0 0 4758251 6502250 10068615 11285543 66524 112442 374949 313501 15268339 18213736 296833 397660 0 0 8915242 9506004 0 0 618799 7430542 8036911 16642617 17940575 -1374278 273161 24218600 26708385 3884308 4990870 20334292 21717515 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 4358219 236297 4397263 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 7,677 members at our facilities for 318,115 Fitness Days. 4344267 101625 3500329 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 516 Campers for 1,872 Camper weeks. 1630704 59738 1631543 Day Camping and Youth Programs promote Jewish values through camping, after school, youth theater, and Maccabi games programs. Day Camps had 541 enrolled campers attending ,2,992 Camper Weeks. Kids Club served 29 children and Vacation programs had 389 program days. Maccabi Games, an international Jewish athletic competition, had 34 athletes participate. Playmakers youth theater had 221 participants in 6 shows. 4087602 0 1641297 Early Childhood Programs 761616 0 115111 Jewish Social and Cultural Programs 4849218 0 1756408 15182408 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 1 156 0 1 567 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 50 50 0 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 Bruce Rosenbaum Board Chair 10.00 X X 0 0 0 Ms Susan Borison Board 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 Mr Loren Chylla Secretary 2.00 X X 0 0 0 Ms Kelly Millstone Assistant Secretary 2.00 X X 0 0 0 Mr Chris De Cicco Board Member 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 Ms Rachel Glickman Board Member 2.00 X 0 0 0 Mr James Goldsmith Board Member 2.00 X 0 0 0 Mr Evan Hirsch Board Member 2.00 X 0 0 0 Ms Sandra 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 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 until 9/2024 2.00 X 0 0 0 Ms Sarah Sager Board Member 2.00 X 0 0 0 Mr Bradley Sherman Board Member 2.00 X 0 0 0 Ms Karin Schleifer 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 Alyssa Stein Board Member 2.00 X 0 0 0 Ms Elizabeth Sunshine Board Member until 8/2025 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 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 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 Mr Neil Tramer 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 Rabbi Carnie S Rose President and CEO until 10/2024 50.00 X 140934 0 248487 Ms Elizabeth J Nudelman Chief Financial Officer 50.00 X 172807 0 32574 Mr Jesse Rosen President and CEO as of 3/2025 50.00 X 0 0 0 Ms Michelle Eisenberg Chief HR Officer 50.00 X 133272 0 36308 Ms Traci E Felder Chief Development Officer 50.00 X 151611 0 16120 Ms Jill Sadowsky Sr. Director Camping and Youth Svcs. 50.00 X 123642 0 21700 Mr Gilon Rubanenko Former COO 50.00 X 105064 0 0 827330 0 355189 6 1 1 0 Sterling Kosher Catering 5650 South Pine Island Road Davie FL 33328 Camp Food Service 511871 JFC Security LLC 25701 Science Park Dr Beachwood OH 44122 Security Services 443325 Crystal Clear Building Services Inc PO box 1053 Twinsburg OH 44087 Janitorial Services 320068 Precious Cargo Transportation Inc PO Box 23617 Chagrin Falls OH 44023 Camper Transportation 182114 Brennan & Associates Inc 4400 Willow Parkway Cuyahoga Hts OH 44125 HVAC Services 180041 10 2311417 267038 628673 3295122 6502250 Activities 900099 7525359 7525359 Membership Dues 900099 3657193 3657193 Program Rentals 900099 102991 102991 11285543 112442 112442 368034 0 368034 368034 368034 96187 267038 150720 -54533 -54533 18213736 11285543 0 425943 397660 397660 617443 617443 7089532 5812635 872560 404337 336291 246163 74211 15917 859284 628987 189624 40673 603454 463016 107331 33107 7555 7555 55800 55800 1513953 1425385 65138 23430 200255 175868 6704 17683 439407 383179 34556 21672 1313030 1276174 27108 9748 789865 779024 6830 4011 1360074 1339161 15381 5532 460970 448030 9517 3423 Programming Costs and S 1634072 1556880 42117 35075 Repairs and Replacement 203171 201395 791 985 58759 48851 6702 3206 17940575 15182408 2139368 618799 7135 7135 2455548 4273285 837866 629570 5642 106496 262293 511604 53004474 39360126 13426817 13644348 4744979 4971732 2457750 2557299 20570 6916 24218600 26708385 1845982 1607574 975348 1770318 1062978 1612978 3884308 4990870 X 14006868 14967492 6327424 6750023 20334292 21717515 24218600 26708385 X 273161 487703 622359 X 0 1 X 1 0 X 5297587 478644 7379431 4758251 6266510 24180423 7792755 3045709 9825828 10068615 11285543 42018450 13090342 3524353 17205259 14826866 17552053 66198873 145673 1000 128939 246085 216887 738584 0 145673 1000 128939 246085 216887 738584 65460289 606273 91295 427893 481991 480476 2087928 606273 91295 427893 481991 480476 2087928 7684 0 54807 8579 0 71070 335495 335495 14039794 3615648 17687959 15317436 18032529 68693366 0.95290 0.94950 0.03040 0.03290 X Schedule A, Part III, Line 12, Explanation of Other Income: Income from Changed Unfunded Liability - 2020 Amount: $ 335,495. 2021 Amount: $ 0. 2022 Amount: $ 0. 2023 Amount: $ 0. 2024 Amount: $ 0. 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 8/31/25 has been presented in column (e) 2024, the fiscal year end of 8/31/24 has been presented in column (d) 2023, the fiscal year end of 8/31/23 has been presented in column (c) 2022, the fiscal year end of 8/31/22 has been presented in column (b) 2021, and the fiscal year end of 6/30/22 has been presented in column (a) 2020. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2898924 121976 374952 79333 3316519 2533213 13174 427816 75279 2898924 2312732 60676 232725 72920 2533213 2279086 35108 43765 45227 2312732 2661854 93000 -420302 55466 2279086 0.39538 0.36719 0.23743 1 0 3427979 3427979 34760993 28482988 6278005 4786517 3454503 1332014 9379006 7422635 1956371 649979 649979 13644348 Funds Held by Others 1872538 F Beneficial Interest in Perpetual Trusts 684761 F 2557299 X 18685839 487703 -166320 321383 18364456 -150720 -150720 18213736 17693635 150720 150720 17542915 397660 397660 17940575 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, 2025 and 2024, management has determined that there no uncertain tax positions. Part XI, Line 2d - Other Adjustments: Change in value of beneficial interests in perpetual trusts 46,314. Change in value of funds held by others 185,026. Scholarship expense -397,660. Pension liability adjustment Part XI, Line 4b - Other Adjustments: Fundraising event expense -150,720. Part XII, Line 2d - Other Adjustments: Fundraising event expense 150,720. Part XII, Line 4b - Other Adjustments: Scholarship expense 397,660. Middle East and North Africa 0 0 Program Services Field Trip 297143 0 0 0 0 0 0 297143 0 297143 0 0 0 0 0 0 Shining Star Cleveland 300650 241560 59090 21500 36430 22808 35100 28563 Triathlon 38713 25478 13235 4284 1 23862 23862 1060 975 363225 267038 96187 21500 1060 36430 22808 35100 33822 150720 -54533 1 Scholarships 548 396820 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 0 0 0 0 0 0 0 0 Rabbi Carnie S Rose President and CEO until 10/2024 115739 0 0 0 25195 0 19000 0 229487 0 389421 0 0 0 Ms Elizabeth J Nudelman Chief Financial Officer 171815 0 0 0 992 0 3495 0 29079 0 205381 0 0 0 Ms Michelle Eisenberg Chief HR Officer 132803 0 0 0 469 0 2817 0 33491 0 169580 0 0 0 Ms Traci E Felder Chief Development Officer 150306 0 0 0 1305 0 3021 0 13099 0 167731 0 0 0 Mr Gilon Rubanenko Former COO 0 0 0 0 105064 0 0 0 0 0 105064 0 0 0 Part I, Line 1a Parsonage allowance for two staff members in calendar year 2024 Part I, Line 4a Line 4a: In 2024, The individuals listed below received a severance payment. These payments are included on Schedule J Part II Section B(iii). Rabbi Carnie S. Rose $23,885 Gilon Rubanenko $105,064 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 46,314. Change in Value of Funds Held by Others 185,026. Pension Liability Adjustment 391,019.