2023-05-12T11:42:15-05:00 2022-06-30 341818258 MEADEN & MOORE LTD 1375 EAST NINTH STREET SUITE 1800 CLEVELAND OH 441141790 990 2021-07-01 341884695 JEWISH COMMUNITY BOARD OF AKRON JEWI 3308677850 750 WHITE POND DRIVE AKRON OH 44320 DANIEL BLAIN CEO 3308677850 2023-05-11 1 DANIEL BLAIN XXX-XX-XXXX KAREN B COONEY P00285983 2162413272 2023-05-11 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z DANIEL BLAIN 750 WHITE POND DRIVE AKRON OH 44320 4896535 0 X WWW.JEWISHAKRON.ORG X 2000 OH THE JCBA IS A VOLUNTEER ASSOCIATION OF CONCERNED AND COMMITTED PEOPLE THAT EXISTS FOR THE PURPOSE OF PRESERVING, ENHANCING, AND PERPETUATING THE JEWISH WAY OF LIFE. 22 22 9 60 0 0 1773489 1696498 177259 184341 619362 1003630 405757 359370 2975867 3243839 2162845 2100545 0 0 741605 500974 0 0 221367 411881 676358 3316331 3277877 -340464 -34038 30091035 23906660 6940857 6026727 23150178 17879933 THE JCBA IS A VOLUNTEER ASSOCIATION OF CONCERNED AND COMMITTED PEOPLE THAT EXISTS FOR THE PURPOSE OF PRESERVING, ENHANCING, AND PERPETUATING THE JEWISH WAY OF LIFE. 0 0 2734708 2100545 184341 TO PROVIDE A GOVERNANCE STRUCTURE FOR THE JEWISH COMMUNAL AGENCIES OF AKRON AND TO IMPROVE THE QUALITY, AVAILABILITY, AND COST EFFECTIVENESS OF SERVICES IN SUMMIT COUNTY AS WELL AS STRENGTHEN THE CAPACITY OF AKRON'S JEWISH COMMUNITY. IN ADDITION, THE JEWISH COMMUNITY BOARD OF AKRON SERVES AS A LOCAL FUNDRAISING AGENCY FOR VARIOUS LOCAL AND NATIONAL JEWISH ORGANIZATIONS. 2734708 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 16 0 1 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 22 22 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X DANIEL BLAIN CEO 3308350009 750 WHITE POND DRIVE AKRON OH 44320 X BRENDA SCHWARTZ TRUSTEE 1.00 X 0 0 0 THOM MENDAL BOARD CHAIR 1.00 X X 0 0 0 STEPHANIE YORK CHAIR ELECT 1.00 X X 0 0 0 DAVID KERN TRUSTEE 1.00 X 0 0 0 MARK BOBER TREASURER 1.00 X X 0 0 0 MARK BAER TRUSTEE 1.00 X 0 0 0 STUART GLAUBERMAN VICE CHAIR 1.00 X X 0 0 0 MARC MERKLIN TRUSTEE 1.00 X 0 0 0 JANET MINC TRUSTEE 1.00 X 0 0 0 JERRY NELSON TRUSTEE 1.00 X 0 0 0 SCOTT NEWMAN TRUSTEE 1.00 X 0 0 0 EMILY PRIOLETTI TRUSTEE 1.00 X 0 0 0 BRIAN ROLNICK-FOX TRUSTEE 1.00 X 0 0 0 MIKE SEGAL TRUSTEE 1.00 X 0 0 0 JUDI SHAPIRO TRUSTEE 1.00 X 0 0 0 MIMI SURLOFF SECRETARY 1.00 X X 0 0 0 RICHARD ZELIN TRUSTEE 1.00 X 0 0 0 SUSAN GOLDEN VICE CHAIR 1.00 X X 0 0 0 JOSH LEMERMAN TRUSTEE 1.00 X 0 0 0 ANDREA MINSTER TRUSTEE 1.00 X 0 0 0 DAVID STOCK TRUSTEE 1.00 X 0 0 0 STEVE SWEDLER TRUSTEE 1.00 X 0 0 0 TODD POLIKOFF CEO (LEFT 6/2021) 40.00 X 103489 0 9713 JOHN KEVERKAMP CFO (LEFT 9/2022) 9.75 50.25 X 0 169113 23494 103489 169113 33207 1 1 1 0 0 1696498 1696498 PROGRAM SERVICE FEES 900099 184341 184341 184341 156326 156326 2500000 1652696 847304 847304 847304 ACCOUNTING SERVICES/MGMT FEES 541200 179901 179901 MISCELLANEOUS INCOME 900099 179469 179469 359370 3243839 543711 0 1003630 2100545 2100545 74318 22295 37159 14864 319453 182477 39096 97880 71393 37127 13825 20441 35810 18622 6935 10253 143034 143034 166242 72542 69235 24465 43008 22440 7754 12814 47705 27762 18441 1502 44226 -1306 14742 30790 962 962 17711 17711 -58 -58 2020 2020 9337 9337 PROGRAM EXPENSES 99990 91669 8321 REPAIRS & MAINTENANCE 16866 16866 DUES AND SUBSCRIPTIONS 4485 2315 2170 FOOD AND SUPPLIES 3926 3889 37 76904 -1622 78526 3277877 2734708 321802 221367 150 101 1519203 244565 543867 654507 58623 98370 1081802 1041828 20367 28533 100491 100480 2031 11 26708211 21681964 156781 156781 30091035 23906660 215641 210119 671531 735631 39798 83565 161 26953 6013726 4970459 6940857 6026727 X 7139694 4888468 16010484 12991465 23150178 17879933 30091035 23906660 X -34038 -3880939 -1355268 X X 0 1 X 1 0 X 2626540 1718831 1761682 1645765 1696498 9449316 2626540 1718831 1761682 1645765 1696498 9449316 2598236 6851080 350221 439067 337133 156326 1282747 10732063 0.63840 0.63240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47 20962 1574997 2811267 1 1 28789056 513227 -3651294 1910353 23740636 24000229 451452 6137778 1800402 28789056 25386500 446392 -70204 1702673 24000229 26025553 292458 748237 1679748 25386500 24956849 1494663 1498891 1924851 26025553 0.42000 0.00000 0.58000 0 1 1 100491 100480 11 11 CHARITABLE REMAINDER TRUST 275098 CUSTODIAL FUNDS 4695361 4970459 X PART V, LINE 4: ENDOWMENT FUNDS ARE USED TO HELP SUPPORT JEWISH COMMUNITY NON-PROFIT AGENCIES AND PROGRAMS OF AFFILIATED JEWISH COMMUNITY BOARD OF AKRON AGENCIES. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN CERTAIN TAX POSITIONS THAT MORE-LIKELY-THAN-NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY APPLICABLE TAXING AUTHORITIES. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN AND HAS CONCLUDED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. 1 AKRON COMMUNITY FOUNDATION 345 WEST CEDAR STREET AKRON OH 44307 341087615 501 (C) (3) 51549 0 CONTRIBUTION CHABAD OF AKRON 646 N REVERE RD AKRON OH 44333 341274750 501 (C) (3) 37500 0 CONTRIBUTION NEOMED FOUNDATION PO BOX 95 ROOTSTOWN OH 44272 341264220 501 (C) (3) 99324 0 CONTRIBUTION JEWISH FAMILY SERIVCE ASSOCIATION OF CLEVELAND 3659 GREEN ROAD STE 322 BEACHWOOD OH 44122 340714441 501 (C) (3) 9140 0 CONTRIBUTION BETH EL CONGREGATION 750 WHITE POND DRIVE AKRON OH 44320 340760585 501 (C) (3) 15000 0 CONTRIBUTION TEMPLE ISRAEL 91 SPRINGSIDE DRIVE AKRON OH 44333 340919171 501 (C) (3) 36330 0 CONTRIBUTION JEWISH UNITED FUND OF CHICAGO 30 S WELLS ST CHICAGO IL 60606 362167034 501 (C) (3) 32500 0 CONTRIBUTION CANTORS ASSEMBLY 55 S MILLER RD SUITE 201 AKRON OH 44433 131959506 501 (C) (3) 25000 0 CONTRIBUTION UNITED WAY OF SUMMIT COUNTY 90 N PROSPECT ST AKRON OH 44304 341169257 501 (C) (3) 35000 0 CONTRIBUTION UNIVERSITY HOSPITALS 11100 EUCLID AVENUE CLEVELAND OH 44106 340714775 501 (C) (3) 25000 0 CONTRIBUTION PART I, LINE 2: ORGANIZATIONS WHO RECEIVE ASSISTANCE ARE REQUIRED TO BE 501 (C) (3) CHARITABLE ORGANIZATIONS. GRANTS ARE MADE TO FURTHER THE ORGANIZATION'S MISSION. SMALL SCHOLARSHIPS (UNDER $5,000) ARE ALSO ISSUED TO INDIVIDUALS TO ASSIST WITH TUITION. THE SCHOLARSHIPS ARE BASED ON MULTIPLE CRITERIA INCLUDING ACADEMIC PERFORMANCE. 1 X X X 0 0 0 0 0 0 0 0 0 JOHN KEVERKAMP CFO (LEFT 9/2022) 0 169113 0 0 0 0 0 10095 0 13399 0 192607 0 0 TODD POLIKOFF CEO (LEFT 6/2021) 103489 0 0 0 0 0 5174 0 4539 0 113202 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ANDREA MINSTER AND EMILI PRIOLETTI ARE MOTHER AND DAUGHTER. JERRY NELSON IS THE INSURANCE AGENT FOR THE CAMPUS ANDREA MINSTER AND RICHARD ZELIN ARE BROTHER AND SISTER-IN-LAW FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND CFO BEFORE IT IS FILED AND IS ALSO MADE AVAILABLE TO THE BOARD AT A BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES ARE EXPECTED TO DISCUSS ANY POTENTIAL CONFLICTS OF INTEREST THAT ARISE WITH THE AGENCY DIRECTOR OR CEO. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 18 CURRENT GOVERNING DOCUMENTS, CURRENT CONFLICT OF INTEREST POLICY, AND CURRENT FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE FOR PUBLIC INSPECTION, UPON REQUEST, ALL CURRENT DOCUMENTS AS REQUIRED BY FEDERAL, STATE, AND LOCAL LAW, INCLUDING BUT NOT LIMITED TO THE IRS FORM 990, ANNUAL REPORT, AUDITED FINANCIAL STATEMENTS, AND MINUTES OF THE EXECUTIVE BOARD. FORM 990, PART VII OFFICER'S COMPENSATION MR KEVERKAMP IS AN OFFICER OF JEWISH COMMUNITY BOARD OF AKRON (JCBA) AND JEWISH COMMUNITY CENTER OF AKRON (JCC) AND HE DEVOTES SOME OF HIS WEEKLY TIME TOWARDS MATTERS CONCERNING THE JCBA CONTROLLED AND RELATED ENTITIES: JEWISH COMMUNITY BOARD OF AKRON, THE LIPPMAN SCHOOL, JEWISH COMMUNITY CENTER OF AKRON AND JEWISH SENIOR HOUSING OF AKRON. FORM 990, PART XI, LINE 9: SEE SCHEDULE O -1,355,268. FORM 990 PART XII LINE 2C FORM 990 IS REVIEWED BY THE BOARD FORM 990, PART XI, LINE 9 RECONCILIATION OF NET ASSETS OTHER CHANGES IN NET ASSETS THE ORGANIZATION MAINTAINS DUE TO/DUE FROM ACCOUNTS FOR TRANSACTIONS BETWEEN NOT-FOR-PROFIT ORGANIZATIONS LISTED ON THE SCHEDULE R. THE DUE TO/DUE FROM BALANCES FROM RELATED ENTITIES IS -$1,355,268. THESE ACCOUNTS ARE ELIMINATED UPON CONSOLIDATION OF THE RELATED ENTITIES. JEWISH COMMUNITY CENTER OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 340174521 JEWISH PROGRAM OH LINE 10 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 THE LIPPMAN SCHOOL 750 WHITE POND DRIVE AKRON OH 44320 340968632 DAY SCHOOL OH LINE 2 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 JEWISH SENIOR HOUSING OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 341966420 SENIOR HOUSING OH LINE 7 THE DIRECT CONTROLLING ENTITY IS THE JEWISH COMMUNITY BOARD OF AKRON 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 JEWISH COMMUNITY CENTER OF AKRON B 196237 J-TICKET ALLOCATION JEWISH COMMUNITY CENTER OF AKRON N 37612 RENT JEWISH COMMUNITY CENTER OF AKRON B 279000 ANNUAL ALLOCATION/ENDOWMENT JEWISH SENIOR HOUSING OF AKRON D 1001262 NOTE RECEIVABLE THE LIPPMAN SCHOOL B 114060 J-TICKET ALLOCATION THE LIPPMAN SCHOOL B 211000 ANNUAL ALLOCATION/ENDOWMENT