2024-04-16T11:28:05-05:00 2023-06-30 351476702 BRADY WARE & SCHOENFELD INC 3 EASTON OVAL SUITE 300 COLUMBUS OH 43219 990 2022-07-01 314379496 THE JEWISH COMMUNITY CENTER OF GREATER COLUMBUS JEWI 6142312731 1125 COLLEGE AVE COLUMBUS OH 432097802 DAVID MITTELKAMP CFO 6142312731 2024-04-08 1 DAVID MITTELKAMP 999009999 1 MELESSA L BEHYMER P01380154 6148857407 2024-04-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID MITTELKAMP 1125 COLLEGE AVENUE COLUMBUS OH 43209 14112197 0 X WWW.COLUMBUSJCC.ORG X 1948 OH THE JEWISH COMMUNITY CENTER OF GREATER COLUMBUS (JCC) IS A NONPROFIT HUMAN SERVICE AGENCY OFFERING A VARIED PROGRAM THAT IS JEWISH IN NATURE. IT IS COMMITTED TO ENHANCING THE QUALITY OF INDIVIDUAL AND FAMILY LIFE THROUGH THE PROMOTION OF PHYSICAL, INTELLECTUAL, AND SPIRITUAL WELLNESS. IT PROVIDES EDUCATIONAL AND CULTURAL PROGRAMS THAT REFLECT THE JEWISH HERITAGE, HEALTH RELATED ACTIVITIES AND MANY SERVICES TO THE COMMUNITY AT LARGE. THROUGH ITS WIDE ARRAY OF PROGRAMS, THE JEWISH COMMUNITY CENTER OF GREATER COLUMBUS (JCC) PURSUES ITS MISSION OF STRENGTHENING THE INDIVIDUAL, FAMILY, AND COMMUNITY. 39 39 414 150 145899 0 3828248 3146378 8068421 9919927 465866 294331 340899 541004 12703434 13901640 180862 153753 0 0 7456917 8836836 0 0 290930 4003303 4349476 11641082 13340065 1062352 561575 15489729 16468923 1980657 2050467 13509072 14418456 X THE JEWISH COMMUNITY CENTER OF GREATER COLUMBUS IS A NONPROFIT HUMAN SERVICE AGENCY OFFERING A VARIED PROGRAM THAT IS JEWISH IN NATURE. IT IS COMMITTED TO ENHANCING THE QUALITY OF INDIVIDUAL AND FAMILY LIFE THROUGH THE PROMOTION OF PHYSICAL, INTELLECTUAL, AND SPIRITUAL WELLNESS. IT PROVIDES EDUCATIONAL AND CULTURAL PROGRAMS THAT REFLECT THE JEWISH HERITAGE, HEALTH RELATED ACTIVITIES AND MANY SERVICES TO THE COMMUNITY AT LARGE. THROUGH ITS WIDE ARRAY OF PROGRAMS, THE JEWISH COMMUNITY CENTER OF GREATER COLUMBUS (JCC) PURSUES ITS MISSION OF STRENGTHENING THE INDIVIDUAL, FAMILY, AND COMMUNITY. 0 0 7996817 136297 6448773 EARLY CHILDHOOD SERVICES DIVISION: THE EARLY CHILDHOOD SERVICES (ECS) PROGRAM SERVES OVER 350 CHILDREN AGES SIX WEEKS TO PRE-KINDERGARTEN AT THREE SITES. PLAY CENTERED EDUCATION IS FULL OF WEEKLY ACTIVITIES, INCLUDING SINGING, DANCING, READING, COOKING, AND CREATIVE ARTS, AS WELL AS MASTERING PRE-K SKILLS. THE CHILDREN ALSO LEARN TRADITIONAL JEWISH VALUES THROUGH JEWISH PROGRAMMING, SUCH AS NEARLY 18,000 HOURS OF JEWISH AND HEBREW EDUCATION, AND CELEBRATING OVER 650,000 HOURS OF JEWISH HOLIDAYS, TRADITIONS, AND HISTORY WITH PRESCHOOL FAMILIES. JCC PRESCHOOLS GRADUATE OVER 85 STUDENTS ANNUALLY, WHO MOVE ON TO KINDERGARTEN. 75% OF THE GRADUATES CONTINUE TO JEWISH LEARNING OPPORTUNITIES, INCLUDING DAY SCHOOLS, RELIGIOUS SCHOOLS, HEBREW SCHOOL, AND JEWISH SUMMER CAMPS. 2355924 962340 RECREATION AND WELLNESS DIVISION: DEDICATED TO HEALTH AND FITNESS FOR ALL AGES, THE DIAMOND FAMILY FITNESS CENTER OFFERS A FULL-SERVICE, STATE OF THE ART FITNESS CENTER, CARDIO & WEIGHT EQUIPMENT, ADULT & YOUTH EXERCISE CLASSES, SPORTS RECREATION LEAGUES, OUTDOOR TENNIS, INDOOR AND OUTDOOR AQUATICS CENTER, PERSONALIZED HEALTH ASSESSMENTS, PERSONAL TRAINING, PILATES REFORMER, SILVER SNEAKERS (SENIOR ADULT) CLASSES & PROGRAMS. TWO GYMS PROVIDE SPACE FOR INDOOR SOCCER, BATTING CAGES, BASKETBALL TOURNAMENTS, AND DEDICATED PRESCHOOL GYM PROGRAMS. THE FITNESS CENTER IS OPEN 7 DAYS A WEEK. 1103037 17456 684276 CHILDREN, YOUTH & CAMPING (CYC) DIVISION: CHILDREN & CAMPING PROGRAMS SERVE CHILDREN IN GRADES K - 7. PROGRAMS INCLUDE AN ACA ACCREDITED SUMMER DAY CAMP PROVIDING OVER 1,500 CAMPER WEEKS AT TWO SITES AND A STATE LICENSED LATCHKEY PROGRAM SERVING OVER 60 STUDENTS PER WEEK. JEWISH SUMMER CAMP ALSO INCLUDES SPECIAL INTEREST CAMPS AND A SPECIAL NEEDS PROGRAM. 75% OF JEWISH CAMP AND AFTERSCHOOL PARTICIPANTS CONTINUE JEWISH LEARNING DURING THE SCHOOL YEAR THROUGH DAY SCHOOLS, RELIGIOUS SCHOOL, OR HEBREW LESSONS. 305851 1824538 ADULT, ARTS, & EDUCATION DIVISION CONDUCTS PROGRAMS FOR ADULTS, PRESENTS ARTS AND CULTURAL PERFORMANCES, A FILM FESTIVAL, AND DISPLAYS ARTS AND CULTURAL EXHIBITS. 305851 1824538 11761629 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 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 1 120 0 1 414 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 39 39 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X X DAVID MITTELKAMP 6142312731 1125 COLLEGE AVE COLUMBUS OH 432097802 KAREN SHORE MEYER PRESIDENT 10.00 X X 0 0 0 MARK UNGAR PRESIDENT ELECT 4.00 X X 0 0 0 AYELET BEN DAVID TRUSTEE 2.00 X 0 0 0 JULIE COHEN TREASURER 4.00 X X 0 0 0 BENJAMIN KOZBERG VICE PRESIDENT 4.00 X X 0 0 0 LAUREN RUBIN VICE PRESIDENT 4.00 X X 0 0 0 HEIDI SOLOMON VICE PRESIDENT 4.00 X X 0 0 0 RICK MEZLISH IMMEDIATE PAST PRESIDENT 4.00 X 0 0 0 ADAM EISENBERG TRUSTEE 2.00 X 0 0 0 BOBBY KELLERMAN TRUSTEE 2.00 X 0 0 0 ELIOTT GOOD TRUSTEE 2.00 X 0 0 0 SHANA LEVIN TRUSTEE 2.00 X 0 0 0 CAROL LUPER TRUSTEE 2.00 X 0 0 0 KEN RUBIN TRUSTEE 2.00 X 0 0 0 MICHAEL SCHOTTENSTEIN VICE PRESIDENT 4.00 X X 0 0 0 LIZ SKLAW TRUSTEE 2.00 X 0 0 0 LISA STAVSKY TRUSTEE 2.00 X 0 0 0 JEFFREY TILSON TRUSTEE 2.00 X 0 0 0 SHERRY WERMAN TRUSTEE 2.00 X 0 0 0 JIM WINNEGRAD SECRETARY 4.00 X X 0 0 0 RICK BARNETT TRUSTEE 2.00 X 0 0 0 CHERI FRIEDMAN TRUSTEE 2.00 X 0 0 0 ALAN GOLDING TRUSTEE 2.00 X 0 0 0 SHELLY IGDALOFF TRUSTEE 2.00 X 0 0 0 SARA LUCK TRUSTEE 2.00 X 0 0 0 NATHAN RENDER TRUSTEE 2.00 X 0 0 0 HOWARD SCHNITZ TRUSTEE 2.00 X 0 0 0 JOE SNIDERMAN TRUSTEE 2.00 X 0 0 0 SUSAN STEINMAN TRUSTEE 2.00 X 0 0 0 LAURA WEISER TRUSTEE 2.00 X 0 0 0 RICHARD WILLIAMS TRUSTEE 2.00 X 0 0 0 ALLISON ZOFAN TRUSTEE 2.00 X 0 0 0 KEVIN ALBERT TRUSTEE 2.00 X 0 0 0 CAROLINE COHN TRUSTEE 2.00 X 0 0 0 JENNY GRISCHKAN TRUSTEE 2.00 X 0 0 0 MATAN GUTWAKS TRUSTEE 2.00 X 0 0 0 JORDAN SCHEIMAN TRUSTEE 2.00 X 0 0 0 JOHN WEAVER TRUSTEE 2.00 X 0 0 0 MICHAEL KLAPPER CEO 50.00 X 186132 0 6357 LOUISE YOUNG CFO 50.00 X 107556 0 6357 RONNEL CONN CEO 50.00 X 93219 0 5637 386907 0 18351 2 1 1 0 CITY WIDE FACILITY SOLUTIONS 350 MCCORMICK BOULEVARD SUITE E COLUMBUS OH 43213 407854 ATHOS MANAGEMENT SERVICES INC 5823 BOWEN DANIEL DRIVE TAMPA FL 33616 177667 HEIBERGER PAVING INC 458 W WATERLOO ST CANAL WINCHESTER OH 43110 106830 3 479689 184710 2481979 3146378 EARLY CHILDHOOD SERVICES DIVISION 624410 6448773 6448773 MEMBERSHIP DUES 813410 1748533 1748533 RECREATION AND WELLNESS DIVISION 713940 962340 962340 CHILDREN, CAMPING, AND YOUTH DIVI 713990 684276 684276 THIRD PARTY PAYMENTS 624120 76005 76005 9919927 303348 303348 402369 108464 293905 293905 293905 9017 -9017 -9017 -9017 6688 184710 54762 -48074 -48074 112161 38314 73847 73847 CATERING 722320 145899 145899 MISCELLANEOUS 900099 48308 48308 RIGHT TO USE PROPERTY 900099 27119 27119 221326 13901640 9919927 145899 689436 153753 153753 462163 427131 30410 4622 7236652 6705320 394290 137042 514576 417752 95399 1425 623445 580053 32145 11247 25820 25820 1104083 905619 176757 21707 32191 26585 2619 2987 10047 6900 3014 133 165847 106767 36097 22983 1010068 835431 169108 5529 116406 105442 8568 2396 524623 403805 93699 27119 103951 89952 10634 3365 FOOD SERVICES 722220 597452 115187 9581 DUES/LICENSES/PERMITS 230967 163326 35061 32580 PROGRAM SUPPLIES 207856 195279 6992 5585 EQUIPMENT MAINTENANCE 51418 37495 11294 2629 43979 3567 40412 13340065 11761629 1287506 290930 1025519 1101682 2623526 53296 494026 493577 716409 661517 127115 108765 14142933 8367682 5791204 5775251 4454677 7803895 225351 198231 31902 272709 15489729 16468923 995057 1034686 957281 752916 28319 262865 1980657 2050467 X 8274543 8661226 5234529 5757230 13509072 14418456 15489729 16468923 561575 185540 162269 0 X X 0 1 X 0 0 X 1790381 3568238 2978497 3828248 3146378 15311742 9452104 7216558 6676491 8128907 10032088 41506148 11242485 10784796 9654988 11957155 13178466 56817890 0 0 0 56817890 633685 461209 272530 727299 597253 2691976 67919 73961 67795 209675 701604 535170 340325 727299 597253 2901651 203556 158446 965975 50096 75427 1453500 12147645 11478412 10961288 12734550 13851146 61173041 0.92880 0.92350 0.04740 0.05120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4429677 6000 138446 -100528 4674651 4917414 34815 -482083 40469 4429677 3928188 4251 1040759 55784 4917414 3886354 118234 37712 114112 3928188 3763397 89395 159618 126056 3886354 0.03778 0.59393 0.36829 1 0 152532 148577 3955 11037764 5750234 5287530 2875648 2468871 406777 76989 76989 5775251 ISRAEL BONDS 25000 F INVESTMENTS HELD WITH COLUMBUS JEWISH FOUNDATION 4674651 F INVESTMENTS 3104244 F 7803895 ADVANCE FROM THE STATE OF OHIO 28319 OPERATING LEASE LIABILITIES 234546 262865 X 14288719 185540 201539 387079 13901640 0 13901640 13541604 201539 201539 13340065 0 13340065 PART X, LINE 2: ACCOUNTING STANDARDS REQUIRE THE EVALUATION OF TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, IN THE COURSE OF PREPARING THE CENTER'S TAX RETURNS, TO DETERMINE WHETHER THE TAX POSITIONS ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. THIS STATEMENT PROVIDES THAT A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED IN THE FINANCIAL STATEMENTS ONLY WHEN IT IS "MORE-LIKELY-THAN-NOT" THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS AND CONSIDERATION OF ALL AVAILABLE INFORMATION. ONCE THE RECOGNITION THRESHOLD IS MET, THE PORTION OF THE TAX BENEFIT THAT IS RECORDED REPRESENTS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50 PERCENT LIKELY TO BE REALIZED UPON SETTLEMENT WITH A TAXING AUTHORITY. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE CENTER HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE CENTER'S EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2023 PROPERTY AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST REVENUE FOR RETURN FUNDRAISING EXPENSES NETTED AGAINST REVENUE FOR RETURN COGS NETTED AGAINST REVENUE FOR RETURN PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST REVENUE FOR RETURN FUNDRAISING EXPENSES NETTED AGAINST REVENUE FOR RETURN COGS NETTED AGAINST REVENUE FOR RETURN PART V, LINE 4 THE ENDOWMENT FUNDS ARE USED TO SUPPORT THE PROGRAMS AND EVENTS OF THE JEWISH COMMUNITY CENTER. DISTRIBUTIONS FROM THE FUNDS ARE AVAILABLE ONLY AS REIMBURSEMENTS FOR APPROPRIATE ROOM EXPENSES. MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 0 INVESTMENTS 25000 0 0 0 0 0 0 25000 0 25000 0 0 0 0 0 0 PART III ACCOUNTING METHOD: GOLF OUTING 85256 82756 2500 0 0 16098 2098 1844 GALA 106142 101954 4188 0 0 29348 1542 3832 191398 184710 6688 45446 3640 5676 54762 -48074 1 PRESCHOOL TUITION SCHOLARSHIP 86 126875 CAMP & CHILDREN'S SERVICES 39 17456 MEMBERSHIP SCHOLARSHIPS 24 9422 PART I, LINE 2: THE ORGANIZATION PROVIDES ASSISTANCE TO ITS MEMBERS COVERING PART OF MEMBERSHIP AND OTHER PROGRAM COSTS PROVIDED BY THE ORGANIZATION. THE ORGANIZATION MAINTAINS CONTROL OF THE USE OF THE SCHOLARSHIP AWARDS BY SPECIFICALLY ALLOCATING THE AWARD AMOUNT TO BE DEDUCTED FROM THE RECIPIENT FAMILY'S ANNUAL OR MONTHLY BILLING. MOST AWARD RECIPIENTS PAY MONTHLY, SO THE AMOUNT IS SET UP AT THE BEGINNING OF THE YEAR AND THE SYSTEM DEDUCTS IT EACH MONTH DURING THE BILLING PROCESS. IF A MEMBER LEAVES, THE BILLING IS TURNED OFF, AND THE SCHOLARSHIP AWARD IS TURNED OFF IN THAT PROCESS. AWARDS ARE FOR UP TO ONE YEAR ONLY. IF A RECIPIENT NEEDS ASSISTANCE THE FOLLOWING YEAR, HE/SHE MUST REAPPLY AND GO THROUGH THE SELECTION PROCESS AGAIN. PART I, LINE 2 THE ORGANIZATION PROVIDES ASSISTANCE TO ITS MEMBERS COVERING PART OF MEMBERSHIP AND OTHER PROGRAM COSTS PROVIDED BY THE ORGANIZATION. THE ORGANIZATION MAINTAINS CONTROL OF THE USE OF SCHOLARSHIP AWARDS BY SPECIFICALLY ALLOCATING THE AWARD AMOUNT TO BE DEDUCTED FROM THE RECIPIENT FAMILY'S ANNUAL OR MONTHLY BILLING. MOST AWARD RECIPIENTS PAY MONTHLY, SO THE AMOUNT IS SET UP AT THE BEGINNING OF THE YEAR AND THE SYSTEM DEDUCTS IT EACH MONTH DURING THE BILLING PROCESS. IF A MEMBER LEAVES, THE BILLING IS TURNED OFF, AND THE SCHOLARSHIP AWARD IS TURNED OFF IN THAT PROCESS. X 1 1 X X X 0 0 0 0 0 0 0 0 0 MICHAEL KLAPPER CEO 186132 0 0 0 0 0 0 0 0 0 186132 0 0 0 PART I, LINE 1A EVERY STAFF PERSON WORKING 20 HOURS OR MORE EACH WEEK RECEIVES A HEALTH CLUB MEMBERSHIP FOR FREE; THOSE WORKING LESS THAN 20 HOURS RECEIVE THE MEMBERSHIP FOR HALF-PRICE. PART I, LINE 1A EVERY STAFF PERSON WORKING 20 HOURS OR MORE EACH WEEK RECEIVES A HEALTH CLUB MEMBERSHIP FOR FREE; THOSE WORKING LESS THAN 20 HOURS RECEIVE THE MEMBERSHIP FOR HALF-PRICE. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE 990 IS PRESENTED TO THE BUDGET COMMITTEE AND/OR THE EXECUTIVE COMMITTEE BEFORE SENDING OUT TO THE ENTIRE BOARD. THE BOARD MEMBERS VOTE TO APPROVE THE 990 BEFORE IT IS FILED. IN THE ABSENCE OF A BOARD VOTE, THE EXECUTIVE COMMITTEE MAY VOTE TO APPROVE THE 990. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE KNOWN TO THE ORGANIZATION EXECUTIVES. IF A CONFLICT ARISES, THE PERSON INVOLVED WILL BE ASKED TO EXCUSE THEMSELF FROM VOTING ON ANY POLICY OR EVENT THAT MAY CREATE A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S SALARY AND PERFORMANCE ARE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE. THE COMMITTEE COMMUNICATES DIRECTLY WITH HR, AS NEEDED. OTHER AGENCY EXECS ARE REVIEWED AND SALARY SET ANNUALLY BY THE CEO. THE CEO MAY COMMUNICATE WITH THE BOARD PRESIDENT REGARDING ANY OF THESE STAFF AND THEIR PERFORMANCE AND/OR SALARY, IF DESIRED. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION POSTS ITS FORM 990 ON ITS OWN WEBSITE AND PROVIDES COPIES UPON REQUEST OR INSPECTION AT THE MAIN OFFICE FOR THE SAME PERIOD OF TIME AS SET FORTH IN IRC SECTION 6104(D). FORM 990, PART VI, SECTION C, LINE 19 ANNUAL AUDIT REPORTS AND 990S ARE UPLOADED TO THE JCC'S WEBSITE. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST ARE NOT ON THE WEBSITE AND MAY BE MADE AVAILABLE UPON REQUEST TO THE CEO. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.