2021-05-12T07:33:28-05:00 2020-06-30 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2019-07-01 340714439 The Mandel Jewish Community Center of Cleveland MAND 2168310700 26001 South Woodland Road Beachwood OH 44122 Michael G Hyman President and CEO 2168310700 2021-05-10 1 Rebekuh Eley P01247672 3126343400 2021-05-10 2019 2022-09-23 18:48:47Z Mandel JCC Michael G Hyman 26001 South Woodland Road Beachwood OH 44122 11825604 0 X www.mandelJCC.org X 1948 OH The Mandel JCC strengthens the community through our robust programming, including arts & culture, senior adult, camp, and fitness offerings. 47 47 693 250 20000 13360 2910463 3143852 10548974 8215627 66597 55014 469208 406783 13995242 11821276 0 0 0 0 8220334 8666891 0 0 319107 6998407 7699353 15218741 16366244 -1223499 -4544968 33554706 28395286 13870853 14378095 19683853 14017191 X The Mandel Jewish Community Center of Cleveland builds and strengthens Cleveland's entire Jewish community by providing exceptional programs and services that enhance Jewish continuity and Jewish identity in order to perpetuate Jewish values. 0 0 5188772 0 3460257 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 10,148 members for 281,771 Fitness Days. 5570802 0 3232517 Overnight and Day Camping Programs promote a positive sense of Jewish identity and encourage 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. Overnight camp served 612 Campers for 2,123 Camper weeks. Day Camps served 475 Campers for 2,713 camper weeks. Inclusive Service for Special Needs Campers provided one-on-one counselors. 2076288 0 1159964 Early Childhood/Preschool and Youth programs are based on the foundation of Jewish Culture and principles that provide children (infants/toddlers through grade 6) an introduction to Jewish Life, culture, and academics. Programs have fully integrated the teachings of Pirkei Avot (Ethics of the Fathers) which includes self-respect, dignity and tzedakah into the classroom, introducing children to Shabbat and Jewish Holidays through music, art, and cooking. Preschool served 189 children for 24,200 child days. After School Program and Vacation Program provided during the fiscal year. 1256894 0 362889 Arts, Culture, Jewish Life and Learning;Senior Services 1256894 0 362889 14092756 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 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 138 0 1 693 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 47 47 1 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 Michael G Hyman President and CEO 50.00 0.00 X 298454 0 29714 Ms Traci Felder Sr. Vice President of Development 40.00 0.00 X 127649 0 13736 Ms Deborah E Ackerman Senior VP of Finance 50.00 0.00 X 186987 0 37433 Mr Gilon Rubanenko Sr. Vice President of Program 50.00 0.00 X 174618 0 3751 Sara Hodgson VP of Human Resources 40.00 0.00 X 107722 0 12615 Brent Fletcher Director Security & Facilities until July '20 40.00 0.00 X 108635 0 10905 Ms Mindy Davidson Board Chair 10.00 0.00 X X 0 0 0 Ms Sandy Laserson Board Vice-Chair 2.00 0.00 X X 0 0 0 Mr Keith Polster Board Vice-Chair 2.00 0.00 X X 0 0 0 Mr Scott Spiegle Board Vice-Chair 2.00 0.00 X X 0 0 0 Mr Lawrence Mack Board Vice-Chair 2.00 0.00 X X 0 0 0 Mr Neil Tramer Treasurer 2.00 0.00 X X 0 0 0 Mr Bennett Rubin Asst. Treasurer 2.00 0.00 X X 0 0 0 Mr Rick Mitchell Secretary 2.00 0.00 X X 0 0 0 Mr Loren Chylla Asst. Secretary 2.00 0.00 X X 0 0 0 Mr Robert Angart Board Member 2.00 0.00 X 0 0 0 Mr Stephen Bassett Board Member 2.00 0.00 X 0 0 0 Mr Mark Bogomolny Board Member 2.00 0.00 X 0 0 0 Ms Susan Borison Board Member 2.00 0.00 X 0 0 0 Ms Yelena Boxer Board Member 2.00 0.00 X 0 0 0 Mr Jim Davis Board Member 2.00 0.00 X 0 0 0 Ms Larissa Elgudin Board Member 2.00 0.00 X 0 0 0 Mr Barry Feldman Board Member 2.00 0.00 X 0 0 0 Mr Michael Goulder Board Member 2.00 0.00 X 0 0 0 Mr Brett Krantz Board Member 2.00 0.00 X 0 0 0 Mr Ira Krumholz Board Member 2.00 0.00 X 0 0 0 Ms Shelly Lewis Board Member 2.00 0.00 X 0 0 0 Mr Robert Marks Board Member 2.00 0.00 X 0 0 0 Mr Joshua Mayers Board Member 2.00 0.00 X 0 0 0 Ms Heidi Perla Board Member 2.00 0.00 X 0 0 0 Ms Allison Peterson Board Member until July 19, 2019 2.00 0.00 X 0 0 0 Ms Sarah Sager Board Member 2.00 0.00 X 0 0 0 Ms Karin Schleifer Board Member 2.00 0.00 X 0 0 0 Ms Cheri Shapero Board Member 2.00 0.00 X 0 0 0 Mr Dan Spitz Board Member 2.00 0.00 X 0 0 0 Ms Darby Steiger Board Member 2.00 0.00 X 0 0 0 Ms Hildee Weiss Board Member 2.00 0.00 X 0 0 0 Ms Stepanie Wieder Board Member 2.00 0.00 X 0 0 0 Mr Marc Freimuth Life Trustee 1.00 0.00 X 0 0 0 Mr Alvin Gray Life Trustee 1.00 0.00 X 0 0 0 Mr Brent R Grover Life Trustee 1.00 0.00 X 0 0 0 Mr Earl Leiken Life Trustee 1.00 0.00 X 0 0 0 Mr Morton Mandel Life Trustee 1.00 0.00 X 0 0 0 Mr Greg Marcus Life Trustee 1.00 0.00 X 0 0 0 Mr Michael Peterman Life Trustee 1.00 0.00 X 0 0 0 Ms Enid Rosenberg Life Trustee 1.00 0.00 X 0 0 0 Mr Peter Rzepka Life Trustee 1.00 0.00 X 0 0 0 Mr Gordon Safran Life Trustee 1.00 0.00 X 0 0 0 Mr William Schonberg Life Trustee 1.00 0.00 X 0 0 0 Mr Alan Semel Life Trustee 1.00 0.00 X 0 0 0 Ms Jeanne Tobin Life Trustee 1.00 0.00 X 0 0 0 Ms Peggy Wasserstrom Life Trustee 1.00 0.00 X 0 0 0 Mr Arthur Weisman Life Trustee 1.00 0.00 X 0 0 0 Mr Darrell Young Life Trustee 1.00 0.00 X 0 0 0 1004065 0 108154 6 0 1 0 Tastebuds Food Service 150 S Pine Island Rd No 300 Plantation FL 33324 Camp Food Service 362540 Crystal Clear Building Services Inc PO Box 1053 Twinsburg OH 44087 Janitorial 332722 Precious Cargo Transportation Inc PO Box 23617 Chagrin Falls OH 44023 Camper Transportation 173052 Contract Transport Services Inc 3223 Perkins Avenue Cleveland OH 44114 Senior Transportation 128112 Benesch Friedlander Coplan & Aronoff 200 Public Sq 2300 Cleveland OH 44114 Legal Services 103034 5 2036187 28180 116164 963321 3143852 Activities 900099 5203807 5203807 Membership Dues 900099 2739794 2739794 Camp Rentals 900099 272026 272026 8215627 54514 54514 381150 0 381150 381150 381150 500 0 500 500 500 9961 28180 4328 5633 5633 Advertising 900099 20000 20000 20000 11821276 8215627 20000 441797 X 552588 552588 6647023 5607528 823465 216030 411054 323289 74899 12866 494953 378967 100904 15082 561273 456061 87566 17646 198721 177867 20854 46500 46500 1844021 1733753 93096 17172 322141 294668 14428 13045 273205 239096 29239 4870 947847 925879 18832 3136 591727 585804 3999 1924 143592 118582 21439 3571 1698095 1672292 22119 3684 241962 236353 4808 801 Programming Costs and S 1122523 1086980 27432 8111 Repairs and Maintenance 223485 220984 2144 357 UBIT Expenses 5640 5640 39894 34653 4429 812 16366244 14092756 1954381 319107 4604 3137 3099738 1581551 1064753 599324 139922 32907 1182824 50265 49477830 32406235 18569918 17071595 2845221 2816902 6647726 6239605 33554706 28395286 4190241 4681792 3680916 1470345 3924696 3928624 1255180 1181105 819820 3116229 13870853 14378095 X 10766161 5865818 8917692 8151373 19683853 14017191 33554706 28395286 X -4544968 -63441 -1058253 X 0 1 X 1 0 X 2918958 2748016 3221616 2910463 3143852 14942905 9855634 9742682 10159640 10548974 8215627 48522557 12774592 12490698 13381256 13459437 11359479 63465462 82581 82581 0 82581 82581 63382881 687201 691802 690656 442018 435664 2947341 687201 691802 690656 442018 435664 2947341 23010 13304 12791 84998 18993 153096 13484803 13195804 14084703 13986453 11814136 66565899 0.95220 0.93550 0.04430 0.04680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1949882 21259 -24559 56392 1890190 1946545 18 57821 54502 1949882 1856323 13577 135053 58408 1946545 1646394 1146 262690 53907 1856323 1759451 5676 -65147 53586 1646394 0.41260 0.42660 0.16080 1 0 3427979 3427979 33909319 23641047 10268272 4406939 2767100 1639839 7729093 5998088 1731005 4500 4500 17071595 Funds Held by Others 5192128 F Beneficial Interest in Perpetual Trusts 531462 F JCF Marketable Alternatives Program 516015 F 6239605 Interest Rate Swap 1510229 Paycheck Protection Program Loan 1606000 3116229 X 10703910 -63441 -1053925 -1117366 11821276 0 11821276 16370572 4328 4328 16366244 0 16366244 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 Financial Accounting Standards Board (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 June 30, 2020 and 2019, management has determined that there is no uncertain tax positions. Part XI, Line 2d - Other Adjustments: Change In Value of Beneficial Interest in Perpetual Trusts -28,738. Change in Value of Funds Held by Others -96,086. Change in Investment Rate Swap Adjustment -690,409. Pension Liability Adjustment -243,020. Fundraising Expenses 4,328. Part XII, Line 2d - Other Adjustments: Fundraising Expenses 4,328. Triathlon 38141 28180 9961 171 243 3914 38141 28180 9961 171 243 3914 4328 5633 X X 0 0 0 0 0 0 0 1 0 Mr Michael G Hyman President and CEO 266169 0 9272 0 23013 0 24614 0 5100 0 328168 0 0 0 Ms Deborah E Ackerman Senior VP of Finance 171809 0 13531 0 1647 0 12331 0 25102 0 224420 0 0 0 Mr Gilon Rubanenko Sr. Vice President of Program 147284 0 13378 0 13956 0 3151 0 600 0 178369 0 0 0 Part I, Line 7 The bonuses paid to officers and highest compensated employees were discretionary. A Colorado Educational & Cultural Facilities Authority 840676451 19645RGM7 2008-08-27 4000000 Finance Expansion, Winterize & Improve Camp Facilities and Grounds 0 0 0 A 4000000 76000 16239 112458 404323 3390980 2009 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 1 1 1 JP MORGAN CHASE 30.000000000000 0 0 0 0 0 A 0 Date Rebate Computation Performed Issuer Name: Colorado Educational & Cultural Facilities Authority Date the Rebate Computation was Performed: 09/04/2013 Form 990, Part VI, Section A, line 2 Familial relationships exist between the following life trustees and current trustees: Gordon Safran and Mindy Davidson. 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 IX, line 11g Miscellaneous Professional Fees: Program service expenses 1,733,753. Management and general expenses 93,096. Fundraising expenses 17,172. Total expenses 1,844,021. Form 990, Part XI, line 9: Change in Value of Beneficial Interest in Perpetual Trusts -28,738. Change in Value of Funds Held by Others -96,086. Change in Investment Rate Swap Adjustment -690,409. Pension Liability Adjustment -243,020.