2020-03-30T09:09:18-05:00 2019-06-30 341818258 MEADEN & MOORE LTD 1375 EAST NINTH STREET SUITE 1800 CLEVELAND OH 441141790 990 2018-07-01 341884695 JEWISH COMMUNITY BOARD OF AKRON JEWI 3308677850 750 WHITE POND DRIVE AKRON OH 44320 JOHN KEVERKAMP OFFICER 3308677850 2020-03-29 1 KAREN B COONEY P00285983 2162413272 2020-03-29 40.128.80.240 2020-03-29 10:39:38 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 A7122FD47E201C1E2416514C0A64A4193D6BCC72 2018 2020-11-06 18:47:13Z TODD POLIKOFF 750 WHITE POND DRIVE AKRON OH 44320 3175526 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. 24 24 11 60 0 0 2626540 1718831 185448 175691 228721 386194 489909 502294 3530618 2783010 2231781 2122641 0 0 665390 666570 0 0 381333 444463 585632 3341634 3374843 188984 -591833 25919959 25453735 6146723 6000492 19773236 19453243 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 2569677 2122641 175691 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. 2569677 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 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 26 0 1 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X JOHN KEVERKAMP CFO 3308350009 750 WHITE POND DRIVE AKRON OH 44320 X JOHN KEVERKAMP CFO 40.00 X X 114914 0 28652 DAVID MINC TRUSTEE 1.00 X 0 0 0 MARK BOBER TREASURER 1.00 X X 0 0 0 MARTY BELSKY TRUSTEE 1.00 X 0 0 0 JOEL GOLDSTEIN TRUSTEE 1.00 X 0 0 0 SUSAN GOLDEN TRUSTEE 1.00 X 0 0 0 DAVID KERN SECRETARY 1.00 X X 0 0 0 THOM MANDEL VICE CHAIR 1.00 X X 0 0 0 JANET MINC TRUSTEE 1.00 X 0 0 0 ANDREW MIRMAN TRUSTEE 1.00 X 0 0 0 KEITH MIRMAN TRUSTEE 1.00 X 0 0 0 JERRY NELSON TRUSTEE 1.00 X 0 0 0 BRENDA SCHWARTZ BOARD CHAIR 1.00 X X 0 0 0 MIKE SEGAL TRUSTEE 1.00 X 0 0 0 JUDI SHAPIRO TRUSTEE 1.00 X 0 0 0 DEBBIE SHIFRIN TRUSTEE 1.00 X 0 0 0 MARC MERKLIN TRUSTEE 1.00 X 0 0 0 STEPHANIE YORK VICE CHAIR 1.00 X X 0 0 0 RICHARD ZELIN TRUSTEE 1.00 X 0 0 0 GARY ROSEN TRUSTEE 1.00 X 0 0 0 STUART GLAUBERMAN TRUSTEE 1.00 X 0 0 0 CAROLYN GARFINKLE TRUSTEE 1.00 X 0 0 0 BRIAN ROLNICK-FOX TRUSTEE 1.00 X 0 0 0 MIMI SURLOFF TRUSTEE 1.00 X 0 0 0 TODD POLIKOFF CEO 40.00 X X 11273 0 0 EMILY PRIOLETTI TRUSTEE 1.00 X 0 0 0 DAVID KOCH FORMER CEO 40.00 X 192162 0 31549 318349 0 60201 2 1 1 0 0 1718831 124846 1718831 PROGRAM SERVICE FEES 900099 175691 175691 175691 149625 149625 124620 0 124620 124620 124620 629085 392516 236569 236569 236569 MISCELLANEOUS 900099 221185 221185 ACCOUNTING SERVICES/MG 541200 156489 156489 377674 2783010 553365 0 510814 2122641 2122641 183227 54968 91614 36645 342294 70137 33280 238877 96899 23068 23029 50802 44150 10510 10493 23147 135803 135803 148967 26500 118439 4028 5826 5826 41275 3895 34128 3252 45822 15274 15274 15274 280 49 231 15687 15687 1490 1490 17472 17472 9826 9826 ALL OTHER EXPENSES 68640 63221 5419 REPAIRS & MAINTENANCE 49629 23689 25940 PROGRAM EXPENSES 21581 16087 5494 MISCELLANEOUS EXPENSES 19096 15632 3464 4238 2345 1543 350 3374843 2569677 423833 381333 900 392 458358 287815 514023 480095 57790 53755 1190425 1156008 49138 30057 100491 72577 45386 27914 23365545 23179305 238394 238394 25919959 25453735 119634 142651 695518 704242 22913 15075 25669 14759 5282989 5123765 6146723 6000492 X 5765149 5630066 14008087 13823177 19773236 19453243 25919959 25453735 X -591833 213890 57950 X 0 1 X 1 0 X 2070416 1832036 1788240 2626540 1718831 10036063 2070416 1832036 1788240 2626540 1718831 10036063 2872305 7163758 396660 227724 364334 350221 439067 1778006 11814069 0.60640 0.40550 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 49 145178 563742 3782051 1 1 26025553 292458 748237 1679748 25386500 24956849 1494663 1498891 1924851 26025553 23042337 574154 2850368 1510010 24956849 24552178 2058490 -651538 2916793 23042337 26260032 1019767 217904 2945525 24552178 0.43000 0.57000 0 1 1 100491 72577 27914 27914 CHARITABLE REMAINDER TRUST 295264 CUSTODIAL FUNDS 4828501 5123765 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 JEWISH COMMUNITY CENTER OF AKRON 750 WHITE POND DRIVE AKRON OH 44320 340174521 501 (C) (3) 418151 OPERATING SUPPORT THE LIPPMAN SCHOOL 750 WHITE POND DRIVE AKRON OH 44320 340968632 501 (C) (3) 315700 OPERATING SUPPORT UNIVERSITY HOSPITALS 11100 EUCLID AVENUE CLEVELAND OH 44106 340714775 501 (C) (3) 75000 CONTRIBUTION AKRON COMMUNITY FOUNDATION 345 WEST CEDAR STREET AKRON OH 44307 341087615 501 (C) (3) 54127 CONTRIBUTION AKRON ART MUSEUM 1 SOUTH HIGH ST AKRON OH 44308 340813426 501 (C) (3) 50000 CONTRIBUTION UNITED WAY OF SUMMIT COUNTY 90 N PROSPECT ST AKRON OH 44304 341169257 501 (C) (3) 35000 CONTRIBUTION JEWISH UNITED FUND OF CHICAGO 30 S WELLS ST CHICAGO IL 60606 362167034 501 (C) (3) 25000 CONTRIBUTION AMERICAN FRIENDS OF HAND IN HAND PO BOX 80102 PORTLAND OR 97280 931269590 501 (C) (3) 18000 CONTRIBUTION AMERICAN HEALTHCARE PROFESSIONALS AND FRIENDS OF MEDICINE IN ISRAEL 2001 BEACON ST STE 210 BOSTON MA 02135 042207701 501 (C) (3) 12000 CONTRIBUTION TEMPLE ISRAEL 91 SPRINGSIDE DRIVE AKRON OH 44333 340919171 501 (C) (3) 11039 CONTRIBUTION MENORAH PARK FOUNDATION 27100 CEDAR ROAD BEACHWOOD OH 44122 341778478 501 (C) (3) 10000 CONTRIBUTION ST JUDE CHILDRENS RESEARCH HOSPITAL 501 ST JUDE PLACE MEMPHIS TN 38105 620646012 501 (C) (3) 10000 CONTRIBUTION SALVATION ARMY OF SUMMIT COUNTY OHIO 190 S MAPLE STREET AKRON OH 44302 135562351 501 (C) (3) 10000 CONTRIBUTION JEWISH FAMILY SERVICE ASSOCIATION OF CLEVELAND 3659 S GREEN ROAD SUITE 322 BEACHWOOD OH 44122 340714441 501 (C) (3) 9017 CONTRIBUTION BETH EL CONGREGATION 750 WHITE POND DRIVE AKRON OH 44320 340760585 501 (C) (3) 5000 CONTRIBUTION NCSY CENTRAL EAST REGION 16947 W 10 MILE RD SOUTHFIELD MI 48075 135623717 501 (C) (3) 5000 CONTRIBUTION TEMPLE JEREMIAH 937 HAPP RD NORTHFIELD IL 60093 362555525 501 (C) (3) 5000 CONTRIBUTION AMERICAN RED CROSS OF SUMMIT COUNTY OHIO 501 WEST MARKET STREET AKRON OH 44303 530196605 501 (C) (3) 5000 CONTRIBUTION MOBILE MEALS INC 1357 HOME AVENUE SUITE 1 AKRON OH 44310 341109890 501 (C) (3) 5000 CONTRIBUTION MAKE A WISH FOUNDATION OHIO REGION GIFT PROCESSING CENTER PO BOX 97104 WASHINGTON DC 200097104 341471131 501 (C) (3) 5000 CONTRIBUTION RONALD MCDONALD HOUSE CHARITIES INC 141 WEST STATE STREET AKRON OH 44302 341860682 501 (C) (3) 5000 CONTRIBUTION THE JEWISH FEDERATION OF GREATER LOS ANGELES PO BOX 54269 LOS ANGELES CA 900540269 951643388 501 (C) (3) 5000 CONTRIBUTION AISH HATORAH OF CLEVELAND 14077 CEDAR RD 7 S EUCLID OH 44118 341698873 501 (C) (3) 5000 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 DAVID KOCH FORMER CEO 184662 0 7500 0 0 0 0 0 31549 0 223711 0 0 0 X 3 124846 FMV 0 0 1 PART I, LINE 32B: THE ORGANIZATION UTILIZES BROKERAGE FIRMS AS CLEARING HOUSES FOR PROCESSING AND SELLING THE DONATED SHARES OF PUBLICLY TRADED SECURITIES. FORM 990, PART VI, SECTION A, LINE 2 ANDREW MIRMAN AND KEITH MIRMAN - NEPHEW/UNCLE DAVID MINC AND JANET MINC- MARRIED 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 OFFICERS OF JEWISH COMMUNITY BOARD OF AKRON (JCBA) DEVOTE SOME OF THEIR WEEKLY TIME TOWARDS MATTERS CONCERNING THE JCBA CONTROLLED AND RELATED ENTITIES: JEWISH COMMUNITY CENTER OF AKRON, THE LIPPMAN SCHOOL, JEWISH COMMUNITY CENTER OF AKRON AND JEWISH SENIOR HOUSING OF AKRON. THEIR COMPENSATION IS REPORTED ON JCBA'S FORM 990. FORM 990, PART XI, LINE 9: SEE SCHEDULE O 57,950. 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 $57,950. 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 235576 ANNUAL ALLOCATION/ENDOWMENT THE LIPPMAN SCHOOL B 188600 ANNUAL ALLOCATION/ENDOWMENT JEWISH COMMUNITY CENTER OF AKRON N 37612 RENT JEWISH SENIOR HOUSING OF AKRON D 1156008 NOTE RECEIVABLE THE LIPPMAN SCHOOL B 127100 J-TICKET ALLOCATION JEWISH COMMUNITY CENTER OF AKRON B 182575 J-TICKET ALLOCATION