2023-05-11T15:40:53-05:00 2022-06-30 042943536 TONNESON & COMPANY PC 401 EDGEWATER PLACE SUITE 300 WAKEFIELD MA 018806208 990 2021-07-01 042317972 JEWISH COMMUNITY CENTERS OF GREATER BOSTON JEWI 6175586510 333 NAHANTON STREET NEWTON MA 02159 KAIT ROGERS CHIEF FINANCIAL & OPERATIONS OFFICE 6175586500 2023-05-09 1 KAIT ROGERS 999009999 JODY K BOOTH P00963825 7812459999 2023-05-09 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z KAIT ROGERS 333 NAHANTON STREET NEWTON MA 02459 25047560 0 X WWW.BOSTONJCC.ORG X 1972 MA PROVIDE HEALTH, WELFARE AND CULTURAL BENEFITS TO 50,000 MEMBERS AND FRIENDS OF THE JEWISH COMMUNITY, WORKING COLLABORATIVELY WITH THE LOCAL JEWISH FEDERATION, SYNAGOGUE COMMUNITY AND OTHER JEWISH AND SECULAR ORGANIZATIONS TO BUILD A STRONG AND VIBRANT JEWISH PEOPLE. 24 24 1173 100 41325 40325 10416815 11776716 6218246 12827365 1732154 -178625 262350 215089 18629565 24640545 201923 505106 0 0 10135802 14054257 0 0 744738 5090522 7528659 15428247 22088022 3201318 2552523 45652157 47945701 17267587 17008608 28384570 30937093 X TO ADVANCE THE ASPIRATIONS OF FAMILIES AND INDIVIDUALS TO ENRICH THEIR LIVES, BODIES AND SPIRITS, BY PROVIDING THE BEST IN CONTEMPORARY PROGRAMS AND EXPERIENCES, INFORMED BY JEWISH VALUES FOR TODAY'S JEWS AND THE PEOPLE IN THEIR LIVES. 0 0 17189555 505106 12914558 OVERVIEWJCC GREATER BOSTON IS A NONPROFIT ORGANIZATION WHERE FAMILIES CAN ACCESS A WIDE RANGE OF LEARNING, FITNESS, CAMPING, AND ENRICHMENT RESOURCES WHILE CONNECTING WITH A VIBRANT LOCAL JEWISH COMMUNITY. ONE OF THE LARGEST JEWISH ORGANIZATIONS IN THE REGION, THE JCC TOUCHES MORE JEWS AND THE PEOPLE IN THEIR LIVES THAN ALMOST EVERY OTHER JEWISH INSTITUTION IN THE BOSTON AREA COMBINED. MORE THAN 50,000 PEOPLE, REPRESENTING 9 COMMUNITIES AND EVERY AGE, BELIEF AND ABILITY, TAKE PART IN JCC PROGRAMS AND SERVICES ANNUALLY. JCC GREATER BOSTON HAS OFFERINGS FOR EVERY AGE AND STAGE OF PEOPLE'S LIVES INCLUDING:EARLY LEARNINGJCC GREATER BOSTON IS THE LARGEST PROVIDER OF JEWISH EARLY EDUCATION AND PARENTING SUPPORT IN NEW ENGLAND. IT HAS 4 EARLY LEARNING CENTERS IN BROOKLINE/BRIGHTON, HINGHAM, NEWTON, AND SHARON. THE JCC EARLY LEARNING CENTERS ARE COMMITTED TO EDUCATING CHILDREN IN VIBRANT, ENGAGING EDUCATIONAL ENVIRONMENTS INSPIRED BY JEWISH VALUES AND TRADITIONS. SERVING NEARLY 400 STUDENTS, THE JCC EARLY LEARNING CENTERS STRIVE TO NURTURE CHILDREN, EMBRACE FAMILIES, MENTOR EDUCATORS, AND IN EVERY WAY BRING OUT THE BEST IN CHILDREN AND IN THE COMMUNITIES WE SERVE. EACH SCHOOL OFFERS THE SERVICES OF A DEVELOPMENTAL SPECIALIST TO ADDRESS THE NEEDS OF CHILDREN AND FAMILIES. DAY AND OVERNIGHT CAMPSTHE LARGEST PROVIDER OF JEWISH DAY CAMPS IN THE REGION, JCC GREATER BOSTON ALSO OFFERS A VARIETY OF SCHOOL VACATION PROGRAMS AND AN OVERNIGHT CAMP. IN THE SUMMER 2022, MORE THAN 2,000 JCC CAMPERS HAD FUN, LEARNED NEW SKILLS AND DEVELOPED SELF-CONFIDENCE AT ONE OF OUR CAMPS. SERVING INDIVIDUALS WITH SPECIAL NEEDS IS A CORE COMPONENT OF THE JCC'S VALUES AND COMMITMENT TO CARING AND INCLUSION. IN 2022 APPROXIMATELY 200 CAMPERS IDENTIFIED AS SPECIAL NEEDS AND/OR PARTICIPATED IN CAMP INCLUSION PROGRAMS AND SERVICES. IN ADDITION, IN THE SUMMER OF 2022 THE JCC LAUNCHED A PARTNERSHIP WITH MCLEAN HOSPITAL TO TRAIN AND SUPPORT SPECIALIZED CAMP STAFF IN ORDER TO BETTER SUPPORT THE MENTAL, EMOTIONAL, SOCIAL AND BEHAVIORAL NEEDS AT CAMP. THIS PROGRAM WAS DEVELOPED IN DIRECT RESPONSE TO THE INCREASED NEEDS OF CHILDREN THAT HAVE DEVELOPED AS A RESULT OF THE COVID PANDEMIC. JEWISH LIFEJCC GREATER BOSTON ORGANIZES HUNDREDS OF EVENTS AND ACTIVITIES THAT HELP FAMILIES CONNECT WITH THE JEWISH COMMUNITY AND BRING JEWISH LIFE INTO THEIR OWN HOMES. THERE ARE HOLIDAY PROGRAMS AND ENRICHMENT CLASSES OFFERING MUSIC, ART, AND CREATIVE PLAY THROUGHOUT THE YEAR. IN ADDITION, THE JCC OFFERS CLASSES AND PROGRAMMING FOR NEW PARENTS TO PROVIDE SUPPORT TO NEW PARENTS AS THEIR FAMILIES GROW. WE ALSO OFFER HIGH QUALITY YOUTH ENRICHMENT SUCH AS SPORTS AND CREATIVE ARTS FOR HUNDREDS OF CHILDREN EACH YEAR, AS WELL AS SCHOOL-AGED AFTERSCHOOL PROGRAMMING AT THE LEVENTHAL-SIDMAN JCC THAT ENROLLS AROUND 65 STUDENTS EACH SCHOOL YEAR. FINALLY, JCC GREATER BOSTON OVERSEES PJ LIBRARY IN GREATER BOSTON, A NATIONAL FAMILY ENGAGEMENT PROGRAM CREATED BY THE HAROLD GRINSPOON FOUNDATION (HGF). EACH PARTICIPATING FAMILY RECEIVES A FREE MONTHLY MAILING OF A JEWISH CHILDREN'S BOOK OR MUSICAL CD, PLUS PARENTING RESOURCES TO ENHANCE THE READING EXPERIENCE. EVERY MONTH, PJ LIBRARY SENDS MORE THAN 7,700 BOOKS AND DISTRIBUTES AN E-NEWSLETTER TO MORE THAN 10,000 PEOPLE WHO RESIDE IN 97 TOWNS IN THE GREATER BOSTON AREA. COMMUNITY ARTS AND EDUCATIONTHROUGH THE RYNA GREENBAUM CENTER FOR THE ARTS, JCC GREATER BOSTON OFFERS A WIDE RANGE OF ARTS AND CULTURE PROGRAMMING INCLUDING CULTURAL EVENTS, LECTURES, PERFORMANCES, AND A WIDE VARIETY OF CLASSES. PROGRAMS OFFERED INCLUDE THE JON SAMEN HOT BUTTONS AND COOL CONVERSATIONS DISCUSSIONS SERIES. IN THE FALL OF 2022 WE WERE ABLE TO RBING BACK THEHE MAGIC ARK PERFORMING ARTS SERIES FOR FAMILIES WHICH HAD SHUTTERED DUE TO COVID. IN ADDITION, WE HAVE CREATED NEW PROGRAMS AND PARTNERSHIPS TO OFFER NEW ADULT ENGAGEMENT OPPORTUNITIES FOCUSED ON FOOD, GARDENING, AND THE ARTS. FITNESSAT THE LEVENTHAL-SIDMAN CENTER, JCC GREATER BOSTON OFFERS A RANGE OF HIGH QUALITY HEALTH AND WELLNESS PROGRAMS FOR CHILDREN, YOUTH, AND ADULTS. THE FACILITY INCLUDES AN INDOOR AND OUTDOOR POOL, FULL GYM AND CHILDREN'S GROSS MOTOR PLAYSPACE, CARDIO CENTER, FITNESS STUDIOS, AND WEIGHT TRAINING ROOM. THE JCC PROUDLY HOSTS THE LENNY KRAYZELBURG SWIM ACADEMY, YEAR-ROUND AQUATICS CLASSES EMPHASIZING SWIMMING FUNDAMENTALS AND SAFETY FOR CHILDREN AND ADULTS AGES THREE MONTHS AND UP. 17189555 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 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 1 167 0 1 1173 1 1 1 0 0 0 0 1 1 0 0 0 0 X 24 24 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X KATHRYN RUGGERI 6175586511 333 NAHANTON STREET NEWTON MA 02459 DANIEL FRADKIN DIRECTOR 1.00 X 0 0 0 MARK BARROCAS DIRECTOR 1.00 X 0 0 0 TAMAR FRIEZE DIRECTOR 1.00 X 0 0 0 LOUIS J GROSSMAN CHAIR - BOARD 2.00 X X 0 0 0 JENNIFER CRAMER DIRECTOR 1.00 X 0 0 0 BETSY HECKER CHAIR - AUDIT COMMITTEE 2.00 X 0 0 0 ARI SUSSMAN DIRECTOR 1.00 X 0 0 0 AVI ALMOZLINO DIRECTOR 1.00 X 0 0 0 SASHA HARTMAN DIRECTOR 1.00 X 0 0 0 DAVID BEGELFER VICE CHAIR 2.00 X 0 0 0 CHARLIE POPKIN CHAIR 2.00 X 0 0 0 MITCHELL LEIMAN DIRECTOR 1.00 X 0 0 0 GINNY MACDOWELL CO-CHAIR 2.00 X 0 0 0 SARI RAPKIN SECRETARY 2.00 X X 0 0 0 RICHARD SCHERR CO-CHAIR 2.00 X 0 0 0 GABRIELLE SIGEL DIRECTOR 1.00 X 0 0 0 DR JAMES SNIDER TREASURER 2.00 X X 0 0 0 JOEL SAMEN DIRECTOR 1.00 X 0 0 0 JENNIFER ARONSON DIRECTOR 1.00 X 0 0 0 STEVEN BEARAK DIRECTOR 1.00 X 0 0 0 REBECCA DIAMONDSTEIN DIRECTOR 1.00 X 0 0 0 DAVID SHIMONI DIRECTOR 1.00 X 0 0 0 MARK SOKOLL PRESIDENT/CEO 40.00 X 754637 0 30110 MATT ADWIN VICE PRESIDENT- IT 40.00 X 143420 0 0 WILL WINER ASST VICE PRESIDENT- HEALT 40.00 X 130691 0 30110 GAVIN ANDREWS CHIEF STRATEGIC PROGRAM OFFICER 40.00 X 199752 0 0 KAIT ROGERS CHIEF FINANCE & OPERATIONS OFFICER 40.00 X 192339 0 30110 INDIRA HERSCOVICI ASST VICE PRESIDENT - EARL 40.00 X 113184 0 11470 BRIAN MORRIS DIRECTOR - FACILITIES 40.00 X 114875 0 0 JENNA STEIN VICE PRESIDENT - MARKETING 40.00 X 118551 0 30110 NANCY DILL DIRECTOR OF PEOPLE & CULTURE 40.00 X 111118 0 11470 LESLIE HOCHSTEIN DIRECTOR, CAMP GROSSMAN 40.00 X 101452 0 0 ROBIN ROSENTHAL DIRECTOR OF HUMAN RESOURCES 40.00 X 109954 0 0 KATHRYN RUGGERI AVP FINANCE & ADMINISTRATION 40.00 X 55974 0 10465 MARGERY SILLMAN-MERLIN AVP FAMILY EDUCATION & JEWISH LIFE 40.00 X 96947 0 0 RANDI FEDERMAN FORMER SENIOR VICE PRESIDENT, FIN 40.00 X 399188 0 25549 2642082 0 179394 13 1 1 0 ATALIAN US NEW ENGLAND PO BOX 412861 BOSTON MA 02241 JANITORIAL SERVICES 589832 FIRST STUDENT INC 22157 NETWORK PLACE CHICAGO IL 60673 TRANSPORTATION 219262 SIGNAL 88 HOLDINGS PO BOX 8246 OMAHA NE 68108 SECURITY SERVICES 149695 TRACTION REC TECHNOLOGIES 2700 PRODUCTION WAY 5TH FLOOR BRITISH COLUMBIA CA INFORMATION TECHNOLOGY 143936 HOWLAND HOME SERVICES 35 MOORE AVE FRANKLIN MA 02038 CONSTRUCTION 131750 5 2391622 1587205 925676 3896157 2976056 11776716 EARLY LEARNING CENTERS 611600 6519345 6519345 CAMP PROGRAMS 900099 4213942 4213942 HEALTH AND WELLNESS 713940 2094078 2094078 12827365 -178625 -178625 401483 0 401483 401483 41325 360158 133428 925676 407015 -273587 -273587 50757 0 50757 50757 OTHER REVENUE 900099 36436 36436 36436 24640545 12914558 41325 -92054 505106 505106 2511437 849545 1372683 289209 9574208 8271492 991851 310865 1071439 902108 154558 14773 897173 695113 175530 26530 26250 26250 64470 64470 395895 236442 121624 37829 58193 58193 34186 34186 2251462 2026478 224984 65889 51671 13889 329 54069 54069 272315 245084 27231 895187 805668 89519 191212 191212 SUPPLIES 1257347 1212289 45058 CAPITAL EQUIPMENT AND R 611218 300140 311078 CONTRACT SERVICES 403791 204980 198811 CAMP TRANSPORTATION 234973 234973 712202 536204 155853 20145 22088022 17189555 4153729 744738 6043862 7133426 6258121 6055879 2941319 3184229 3265473 4999831 714467 762859 37577434 15175226 22473425 22402208 3955490 3407269 45652157 47945701 1130141 1386893 5385381 6907681 8648950 7010722 2103115 1703312 17267587 17008608 X 16423545 17363718 11961025 13573375 28384570 30937093 45652157 47945701 2552523 0 X 0 1 X 1 0 X 10156581 11358798 7529241 10609728 10796040 50450388 16810462 16787780 15450694 7230756 13890369 70170061 26967043 28146578 22979935 17840484 24686409 120620449 0 0 0 120620449 319120 184574 21578 914958 -178624 1261606 36500 37814 37814 39729 41325 193182 355620 222388 59392 954687 -137299 1454788 233306 143518 107042 32287 91436 607589 27555969 28512484 23146369 18827458 24640546 122682826 0.98320 0.97780 0.01190 0.01680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11961025 11961025 11522041 2404032 853562 2818610 11961025 11753904 4058892 -48561 4242194 11522041 11875008 7782428 123583 8027115 11753904 8931060 6610856 262055 3928963 11875008 1 0 1386000 1386000 13162381 2553271 10609110 17759531 8312745 9446786 4275997 3692287 583710 993525 616923 376602 22402208 POOLED INVESTMENT FUNDS 3407269 F 3407269 DUE TO COMBINED JEWISH PHILANTHROPIES 881100 NOTES PAYABLE - CJP 162023 JCRIF LOAN 660189 1703312 X 24135439 0 24135439 505106 505106 24640545 21582916 0 21582916 505106 505106 22088022 PART V, LINE 4: THE ENDOWMENT IS INTENDED TO FUND THE OPERATIONS OF THE ORGANIZATION AND DONOR SPECIFIED EXPENDITURES. PART X, LINE 2: THE ORGANIZATION IS A NON-PROFIT CORPORATION ORGANIZED UNDER THE LAWS OF MASSACHUSETTS AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR INCOME TAXES. THIS DETERMINATION HAS BEEN REVIEWED ACCORDING TO GUIDANCE IN A FINANCIAL ACCOUNTING STANDARDS BOARD PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE ORGANIZATION APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS BY CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES. AS OF JUNE 30, 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS GENERALLY SUBJECT TO POTENTIAL EXAMINATION BY TAXING JURISDICTIONS FOR THE PRIOR THREE YEARS. PART XI, LINE 4B - OTHER ADJUSTMENTS: GROSS PROGRAM FEES WITH SCHOLARSHIPS INCLUDED AS EXPENSES 505,106. PART XII, LINE 4B - OTHER ADJUSTMENTS: GROSS PROGRAM FEES WITH SCHOLARSHIPS INCLUDED AS EXPENSES 505,106. ANNUAL GALA 819609 740609 79000 326563 GOLF TOURNAMENT 200626 175826 24800 37831 1 38869 9241 29628 42621 1059104 925676 133428 407015 407015 -273587 1 SCHOLARSHIPS PROVIDED FOR CAMPING PROGRAMS, EARLY LEARNING CENTER TUITION AND MEMBERSHIP FEES 461 505106 PART I, LINE 2: THE ORGANIZATION PROVIDES SCHOLARSHIPS THAT PARTIALLY REDUCE THE TUITION RELATED TO ITS ELC PROGRAMS AS WELL AS REDUCE THE FEES RELATED TO IT SUMMER CAMP PROGRAMS. FAMILIES REQUESTING ASSISTANCE ARE REQUIRED TO COMPLETE AN APPLICATION PROCESS WHICH INCLUDES THE SUBMISSION OF INDIVIDUAL INCOME TAX RETURNS AND OTHER RELEVANT FINANCIAL INFORMATION. SUCH INFORMATION, ALONG WITH THE APPLICATION, IS REVIEWED BY RESPECTIVE DEPARTMENT PERSONNEL AND USING INCOME GUIDELINES ESTABLISHED BY THE ORGANIZATION, AWARDS OF FINANCIAL ASSISTANCE ARE THEN GRANTED WHEN POSSIBLE. X 1 1 X 0 1 0 0 0 0 0 0 0 MARK SOKOLL PRESIDENT/CEO 754637 0 0 0 0 0 0 0 30110 0 784747 0 0 0 RANDI FEDERMAN FORMER SENIOR VICE PRESIDENT, FIN 399188 0 0 0 0 0 0 0 25549 0 424737 0 0 0 KAIT ROGERS CHIEF FINANCE & OPERATIONS OFFICER 192339 0 0 0 0 0 0 0 30110 0 222449 0 0 0 GAVIN ANDREWS CHIEF STRATEGIC PROGRAM OFFICER 199752 0 0 0 0 0 0 0 0 0 199752 0 0 0 WILL WINER ASST VICE PRESIDENT- HEALT 130691 0 0 0 0 0 0 0 30110 0 160801 0 0 0 PART I, LINE 7 FORMER SENIOR VICE PRESIDENT, FINANCE & AUDIT RANDI FEDERMAN RECEIVED $237,503 RETIREMENT DISBURSEMENT FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION DOES NOT HAVE ANY STOCKHOLDERS BUT IT DOES HAVE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B MEMBERS MUST APPROVE ANY AMENDMENTS OR ALTERATIONS TO THE BY-LAWS AND ANY OTHER BUSINESS WHICH MAY PROPERLY COME BEFORE THE ANNUAL MEETING OR ANY OTHER MEETING OF THE MEMBERS DULY CALLED IN ACCORDANCE WITH THE BY-LAWS FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE ORGANIZATION'S FEDERAL FORM 990 FOR YEAR ENDED JUNE 30, 2022, A DRAFT COPY OF THE 990 WAS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. ALL COMMENTS AND SUGGESTED CHANGES FROM MEMBERS OF THE BOARD OF DIRECTORS WERE GATHERED, REVIEWED AND WHEN DEEMED APPROPRIATE THE FEDERAL FORM 990 WAS MODIFIED TO INCLUDE THESE COMMENTS AND CHANGES. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, ALL BOARD OF DIRECTOR MEMBERS ARE REQUIRED TO REVIEW THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND REVIEW FOR POTENTIAL TRANSACTIONS THAT MAY CREATE CONFLICTS WITH THE ORGANIZATION. THE ORGANIZATION ALSO ROUTINELY MONITORS TRANSACTIONS AND RELATIONSHIPS FOR POTENTIAL CONFLICTS OF INTEREST WITH ITS BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 ALL SALARY AND BENEFIT COMPENSATION FOR EXECUTIVE EMPLOYEES IS ESTABLISHED BY A COMPREHENSIVE EVALUATION BY A SUB-COMMITTEE OF THE BOARD OF DIRECTORS. KEY EMPLOYEE COMPENSATION IS BASED UPON ANNUAL EVALUATIONS BY EXECUTIVE EMPLOYEES AND IS BASED UPON BUDGETED AND COMPARATIVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S ANNUAL AUDITED FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE AVAILABLE AT THE ATTORNEY GENERAL'S OFFICE OF THE COMMONWEALTH OF MASSACHUSETTS AS WELL AS AVAILABLE UPON REQUEST DIRECTLY FROM THE ORGANIZATION.