2018-05-14T11:51:50-05:00 2017-12-31 113518842 MARKS PANETH LLP 685 THIRD AVENUE NEW YORK NY 10017 990 2017-01-01 135599486 JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA JEWI 2127865141 520 EIGHTH AVENUE NEW YORK NY 10018 ROBERT D KIMSAL CFO 2127865141 2018-05-14 1 ROBERT R LYONS CPA P00227472 2125038800 69.74.165.34 2018-05-14 12:22:06 ED P 9BF63222FE710F61DDBDABEBBD9895D512BEE732 D0BB64E1D15814CB1F92CB0533694327FEFC3D06 2017 2021-01-29 14:40:06Z DORON KRAKOW 520 EIGHTH AVENUE NEW YORK NY 10018 15851860 0 X WWW.JCCA.ORG X 1917 NY JCC ASSOCIATION LEADS AND CONNECTS THE JCC MOVEMENT, ADVANCING AND ENRICHING NORTH AMERICAN JEWISH LIFE. 69 69 54 84 0 0 9132311 11015672 3113852 2655640 349741 1289822 121619 824592 12717523 15785726 367243 449118 0 0 7492411 7138811 0 0 972778 5614573 5458234 13474227 13046163 -756704 2739563 23596484 26584235 8751115 7895536 14845369 18688699 X JCC ASSOCIATION STRENGTHENS JEWISH LIFE IN NORTH AMERICA THROUGH DIRECT SERVICE TO AFFILIATE JCCS, YM-YWHA'S AND CAMPS AND BY PROVIDING LEADERSHIP AND GUIDANCE TO THE JCC MOVEMENT. IN ADDITION, WE SERVE JEWISH PERSONNEL IN THE ARMED FORCES THROUGH THE JEWISH WELFARE BOARD. 0 0 3625198 263119 909240 PROGRAM ENRICHMENT SERVICES - THIS PROGRAM PROVIDES DEVELOPING SIGNATURE PROGRAMS FOR MEMBER JCCS AND PROVIDES CONSULTING ON THE PROGRAMMING NEEDS OF THE JCCS. 2299825 111110 COMMUNITY CONSULTATION SERVICES - THIS PROGRAM PROVIDES CONSULTING SERVICES TO JCCS IN THE AREA OF GENERAL MANAGEMENT, FINANCIAL MANAGEMENT AND GOVERNANCE. IN ADDITION, THE MANDEL CENTER FOR EXCELLENCE IN LEADERSHIP AND MANAGEMENT HAS BEEN INVOLVED IN DEVELOPING OPERATIONAL BENCHMARKS FOR JCCS. 2788576 127566 1231081 JEWISH EDUCATION SERVICES - THIS PROGRAM DEVELOPS PROGRAMS FOR JCCS TO OPERATE THAT HAVE SIGNIFICANT JEWISH CONTENT. IN ADDITION, SEMINARS IN ISRAEL FOR PROFESSIONAL STAFF AND LAY LEADERS OF JCCS ARE PERFORMED THROUGH THIS PROGRAM. 1157948 54820 396034 PERSONNEL SERVICES- THIS PROGRAM DEALS WITH ALL MATTERS RELATED TO THE 3,000 PROFESSIONALS WORKING IN JEWISH COMMUNITY CENTERS THROUGHOUT NORTH AMERICA. THE PROGRAM INCLUDES RECRUITING QUALITY PROFESSIONALS TO FILL VACANCIES IN JCCS; ENHANCING A JCC'S STAFF RETENTION POTENTIAL; MONITORING AND LEADING CHANGES IN PERSONNEL PRACTICE; STUDYING AND PUBLICATION OF TRENDS, INCLUDING SALARIES. 724193 3613 8175 DIRECT SERVICE TO THE MILITARY - THIS PROGRAM WORKS WITH ALL BRANCHES OF THE US MILITARY TO ENDORSE JEWISH CHAPLAINS AND PROVIDES SERVICES TO ACTIVATE DUTY PERSONNEL, THEIR FAMILIES AND THOSE IN VETERANS HOSPITALS. 1882141 58433 404209 10595740 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 77 0 54 1 0 1 IS CJ 0 0 0 1 1 0 0 0 0 X 69 69 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY AL CA CO CT FL GA IL KS KY MD MA MI MN NH NJ NC OH OK OR PA SC TN VA WA WV WI X X ROBERT D KIMSAL 2127865141 520 8TH AVENUE NEW YORK NY 10018 STEPHEN SEIDEN CHAIR 5.00 X X 0 0 0 DONALD W BRODSKY VICE-CHAIR 3.00 X X 0 0 0 JOYCE GOLDSTEIN VICE-CHAIR 3.00 X X 0 0 0 GARY JACOBS VICE-CHAIR 3.00 X X 0 0 0 HOWARD T JACOBSON VICE-CHAIR 3.00 X X 0 0 0 RONALD L LEIBOW VICE-CHAIR 3.00 X X 0 0 0 ERIC M NISLOW VICE-CHAIR 3.00 X X 0 0 0 FRANCINE ZORN TRACHTENBERG VICE-CHAIR 3.00 X X 0 0 0 HARRIET BLANK SECRETARY 3.00 X X 0 0 0 LISA F BRILL ASSOCIATE-SECRETARY 3.00 X X 0 0 0 LISIE GOTTDENKER ASSOCIATE-SECRETARY 3.00 X X 0 0 0 ARTHUR ALLEN DIRECTOR 2.00 X 0 0 0 ALVIN BERKUN DIRECTOR 2.00 X 0 0 0 KARA BIERMAN DIRECTOR 3.00 X 0 0 0 ALEX BUDNITSKY DIRECTOR 2.00 X 0 0 0 JOEL DINKIN DIRECTOR 2.00 X 0 0 0 ANDY EISENBERG DIRECTOR 2.00 X 0 0 0 MICHAEL FEINSTEIN DIRECTOR 2.00 X 0 0 0 CHERYL FISHBEIN DIRECTOR 2.00 X 0 0 0 RUTH FLETCHER DIRECTOR (FORMER) 2.00 X 0 0 0 CAROL FOGEL DIRECTOR 2.00 X 0 0 0 CAROL FOLKERTH DIRECTOR 2.00 X 0 0 0 RICHARD FRANKOFF DIRECTOR 2.00 X 0 0 0 JANE GELLMAN DIRECTOR 2.00 X 0 0 0 MICHAEL GILDENHORN DIRECTOR 2.00 X 0 0 0 PAUL GILLIS DIRECTOR 2.00 X 0 0 0 IVY HARLEV DIRECTOR 2.00 X 0 0 0 BARAK HERMANN DIRECTOR 2.00 X 0 0 0 STUART HOCHWERT DIRECTOR 2.00 X 0 0 0 ED KAPLAN DIRECTOR 2.00 X 0 0 0 ANN KAUFMAN DIRECTOR 2.00 X 0 0 0 STEPHEN KAUFMAN DIRECTOR 3.00 X 0 0 0 BONNIE J KOPPELL DIRECTOR 2.00 X 0 0 0 IRA KRONENBERG DIRECTOR 2.00 X 0 0 0 JOSH LANGENTHAL DIRECTOR 3.00 X 0 0 0 JUDITH LIEBERMAN DIRECTOR 2.00 X 0 0 0 LAWRENCE MAGID DIRECTOR 2.00 X 0 0 0 JEROME MAKOWSKY DIRECTOR 2.00 X 0 0 0 MORT MANDEL DIRECTOR 2.00 X 0 0 0 THOM MANDEL DIRECTOR 2.00 X 0 0 0 ADRIENNE MATROS DIRECTOR 2.00 X 0 0 0 MARC MERKLIN DIRECTOR 2.00 X 0 0 0 RICHARD NELSON DIRECTOR 2.00 X 0 0 0 DAVID PELTZ DIRECTOR 2.00 X 0 0 0 GERI POLLACK DIRECTOR 2.00 X 0 0 0 MARK RAMER DIRECTOR 2.00 X 0 0 0 STUART RAYNOR DIRECTOR 2.00 X 0 0 0 STEPHEN REINER DIRECTOR 2.00 X 0 0 0 DANIEL ROSE DIRECTOR 2.00 X 0 0 0 AMY ROSENBERG DIRECTOR 2.00 X 0 0 0 JANE TZINBERG RUBIN DIRECTOR 2.00 X 0 0 0 LINDA RUSSIN DIRECTOR 2.00 X 0 0 0 ANNETTE SAXON DIRECTOR 3.00 X 0 0 0 PHILLIP SCHATTEN DIRECTOR 2.00 X 0 0 0 BRIAN SCHREIBER DIRECTOR 2.00 X 0 0 0 EDWARD SCHREIBER DIRECTOR 2.00 X 0 0 0 MARK SHAPIRO DIRECTOR 2.00 X 0 0 0 PAULA SIDMAN DIRECTOR 2.00 X 0 0 0 SHIRLEY SOLOMON DIRECTOR 2.00 X 0 0 0 ALAN SOLOW DIRECTOR 2.00 X 0 0 0 KEN STEINBERG DIRECTOR 3.00 X 0 0 0 SUSAN STRAIT DIRECTOR 2.00 X 0 0 0 JOAN SWARTZ DIRECTOR 2.00 X 0 0 0 PHYLLIS TABACHNICK DIRECTOR 2.00 X 0 0 0 SUZANNE TUCKER DIRECTOR 2.00 X 0 0 0 JEFF TUVLIN DIRECTOR 2.00 X 0 0 0 FRANK WALDORF DIRECTOR (FORMER) 2.00 X 0 0 0 DAVID WAX DIRECTOR 3.00 X 0 0 0 CRAIG WEISS DIRECTOR 2.00 X 0 0 0 LYNN WITTELS DIRECTOR 2.00 X 0 0 0 ERIC ZACHS DIRECTOR 2.00 X 0 0 0 DORON KRAKOW PRESIDENT 35.00 X 231916 0 791 ROBERT D KIMSAL SVP & CFO 35.00 X 198751 0 33333 ROBIN BALLIN SVP & DIR. BIENNIAL CONVEN 35.00 X 200869 0 39252 DAVID ACKERMAN SVP & DIRECTOR OF MCJE 35.00 X 192092 0 18740 JANET ELAM SVP, COMM. CONSULT.,EXEC. 35.00 X 212310 0 27105 ARLENE SWARTZ SVP, DIRECTOR OF FRD 28.00 X 242400 0 9730 JOANNE HARMON VP, MARKETING 35.00 X 147774 0 16738 ALAN GOLDBERG VP, OPERATIONS 35.00 X 214682 0 36039 DAVID POSNER VICE PRESIDENT 35.00 X 206721 0 33534 DORI DENELLE VP, COMM. CONSULT. 35.00 X 193595 0 18708 MARK HOROWITZ VP, DIRECTOR OF SHEVA CENTER 35.00 X 180392 0 18098 STEVEN BECKER VP, HEALTH AND WELLNESS 35.00 X 132928 0 19027 AARON GREENBERG SENIOR CONSULTANT 35.00 X 139310 0 16529 2493740 0 287624 18 0 1 0 JODI SPERLING BNEI BETERA 4 APT 13 ENTRANCE B JERUSALEM IS 93591 SN. CONSULT. FOR JCC OVERNIGHT CAMPS 116312 1 1266164 5166201 4583307 18873 11015672 PROGRAM & SEMINAR FEES 900099 2655640 2655640 2655640 359524 359524 285448 0 285448 285448 285448 996432 66134 930298 930298 930298 OTHER INCOME 900099 539144 539144 539144 15785726 2655640 0 2114414 394298 394298 54820 54820 1856239 1289122 302587 264530 3662131 3068191 272844 321096 890879 731597 56446 102836 397819 330931 9789 57099 331743 269375 23889 38479 7655 7655 1025114 930115 91683 3316 11050 11050 326885 285132 21902 19851 172051 110811 59209 2031 1056411 657258 272989 126164 405168 386455 15343 3370 1932282 1903476 28726 80 125591 87657 25944 11990 95779 63389 22152 10238 MISCELLANEOUS 130703 17556 106014 7133 RECRUITMENT 77845 77845 MEMBERSHIP DUES 46729 4507 37657 4565 BAD DEBT EXPENSE 44971 44971 13046163 10595740 1477645 972778 36724 45338 919995 851043 862482 2585819 332285 454384 521332 433332 3269005 2429296 941813 839709 18186951 20477727 1794902 896883 23596484 26584235 633186 829626 421395 231772 7696534 6834138 8751115 7895536 X -8104857 -8351987 5860906 9947050 17089320 17093636 14845369 18688699 23596484 26584235 X 2739563 1363528 -259761 X X 0 1 X 1 0 X 9171464 10208868 10144942 9132311 11456524 50114109 9171464 10208868 10144942 9132311 11456524 50114109 1259427 48854682 412994 350609 303810 317479 644972 2029864 1269728 4170 7269 121619 98292 1501078 53645051 13394499 0.91070 0.91860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 17832339 4316 2640937 1083564 0 19394028 17395326 97763 1231426 888076 4100 17832339 18507636 118864 -330567 866357 34250 17395326 18718672 24561 1128467 1364064 18507636 17507550 66203 2584190 631226 808045 18718672 0.88100 0.11900 0 0 343740 313353 30387 1687175 923872 763303 1238090 1192071 46019 839709 ACCRUED PENSION BENEFIT 4227755 ACCRUED NON-PENSION POSTRETIREMENT BENEFITS 1388697 ACCRUED SUPPLEMENTAL PENSION AND RETIREMENT BENEFITS 164235 DEFERRED RENT 1053451 6834138 X 17207254 1363528 58000 1421528 15785726 0 15785726 13104163 58000 58000 13046163 0 13046163 PART V, LINE 4: INCOME FROM THE ORGANIZATION'S ENDOWMENT FUNDS ARE USED FOR GENERAL AND PROGRAM SUPPORT. PART X, LINE 2: THE ASSOCIATION BELIEVES IT HAD NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2017 AND 2016 IN ACCORDANCE WITH ASC TOPIC 740, "INCOME TAXES", WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY TAX PROVISIONS FOR UNCERTAIN TAX POSITIONS. 1 ISRAEL 1 13 INITIATES,PLANS AND OPERATES A VARIETY OF PROGRAMS. PRIMARILY STAFF AND BOARD SEMINARS, AS WELL AS TRIPS FOR TEENS, COLLEGE STUDENTS AND MEMBERS. 1643791 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 896883 1 13 0 0 1 13 2540674 0 2540674 CANADA GRANTS USED FOR MAKING MUSIC HAPPEN PERFORMANCES THROUGH SHARED IMAGES, VIDEOS AND MUSICAL STORIES. 6000 CHECK 0 N/A N/A 1 0 0 0 1 0 0 0 PART I, LINE 2: JCCA MONITORS ALL GRANTS BY REVIEWING REGULAR PROGRAMATIC AND FINANCIAL REPORTS AND BY PERFORMING SITE VISITS IF NECESSARY. 1 FOUNDATION FOR JEWISH CAMP 253 WEST 35TH STREET 4TH FLOOR NEW YORK NY 10018 223551013 501 (C)(3) 47268 GRANTS ARE USED FOR JOINT PROGRAM FOR COSTS OF PROVIDING ISRAELI EMISSARY TO JEWISH COMMUNITY CENTERS. MACCABI WORLD UNION 520 EIGHTH AVENUE 4TH FLOOR NEW YORK NY 10018 264296212 501 (C)(3) 24962 GRANTS ARE USED FOR JOINT PROGRAM FOR SEMINAR COSTS FOR JEWISH EDUCATIONAL PROFESSIONAL FELLOWSHIP. DAVE & MARY ALPER JEWISH COMMUNITY CENTER INC 11155 SW 112TH AVE MIAMI FL 33176 592736411 501 (C)(3) 70717 GRANTS USED FOR MANAGEMENT OF JCC MACCABI GAMES. ALBANY JEWISH COMMUNITY CENTER 340 WHITEHALL ROAD ALBANY NY 12208 141364462 501 (C)(3) 39997 GRANTS USED FOR MANAGEMENT OF JCC MACCABI GAMES. JEWISH COMMUNITY CENTER OF BIRMINGHAM 3960 MONTCLAIR ROAD BIRMINGHAM AL 35213 630288848 501 (C)(3) 34905 GRANTS USED FOR MANAGEMENT OF JCC MACCABI GAMES. JEWISH COMMUNITY CENTER OF THE EAST BAY 1414 WALNUT ST BERKELEY CA 94709 710995500 501 (C)(3) 7500 GRANTS USED FOR MAKING MUSIC HAPPEN PERFORMANCES THROUGH SHARED IMAGES, VIDEOS AND MUSICAL STORIES. THE JEWISH FEDERATION OF SARASOTA-MANATEE 580 MCINTOSH ROAD SARASOTA FL 34232 591227747 501 (C)(3) 7500 GRANTS USED FOR MAKING MUSIC HAPPEN PERFORMANCES THROUGH SHARED IMAGES, VIDEOS AND MUSICAL STORIES. JCC OF THE GREATER ST PAUL AREA 1375 SAINT PAUL AVE SAINT PAUL MN 55116 410698596 501 (C)(3) 7500 GRANTS USED FOR MAKING MUSIC HAPPEN PERFORMANCES THROUGH SHARED IMAGES, VIDEOS AND MUSICAL STORIES. ASHEVILLE JCC 236 CHARLOTTE ST ASHEVILLE NC 28801 560529951 501 (C)(3) 6500 GRANTS USED FOR MAKING MUSIC HAPPEN PERFORMANCES THROUGH SHARED IMAGES, VIDEOS AND MUSICAL STORIES. EVELYN RUBENSTEIN JEWISH COMMUNITY CENTER 5601 S BRAESWOOD BOULEVARD HOUSTON TX 77096 741198298 501 (C)(3) 7500 GRANTS USED FOR MAKING MUSIC HAPPEN PERFORMANCES THROUGH SHARED IMAGES, VIDEOS AND MUSICAL STORIES. 10 0 SCHOLARSHIP 8 54820 PART I, LINE 2: JCCA MONITORS ALL GRANTS BY REVIEWING REGULAR PROGRAMATIC AND FINANCIAL REPORTS AND BY PERFORMING SITE VISITS IF NECESSARY. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 DORON KRAKOW PRESIDENT 222298 0 0 0 9618 0 0 0 791 0 232707 0 0 0 ROBERT D KIMSAL SVP & CFO 197925 0 0 0 826 0 8396 0 24937 0 232084 0 0 0 ROBIN BALLIN SVP & DIR. BIENNIAL CONVEN 199610 0 0 0 1259 0 20874 0 18378 0 240121 0 0 0 DAVID ACKERMAN SVP & DIRECTOR OF MCJE 190944 0 0 0 1148 0 7772 0 10968 0 210832 0 0 0 JANET ELAM SVP, COMM. CONSULT.,EXEC. 210979 0 0 0 1331 0 8686 0 18419 0 239415 0 0 0 ARLENE SWARTZ SVP, DIRECTOR OF FRD 242400 0 0 0 0 0 9696 0 34 0 252130 0 0 0 JOANNE HARMON VP, MARKETING 147660 0 0 0 114 0 6000 0 10738 0 164512 0 0 0 ALAN GOLDBERG VP, OPERATIONS 213367 0 0 0 1315 0 17629 0 18410 0 250721 0 0 0 DAVID POSNER VICE PRESIDENT 205454 0 0 0 1267 0 8597 0 24937 0 240255 0 0 0 DORI DENELLE VP, COMM. CONSULT. 192486 0 0 0 1109 0 7764 0 10944 0 212303 0 0 0 MARK HOROWITZ VP, DIRECTOR OF SHEVA CENTER 179331 0 0 0 1061 0 7347 0 10751 0 198490 0 0 0 STEVEN BECKER VP, HEALTH AND WELLNESS 132223 0 0 0 705 0 8321 0 10706 0 151955 0 0 0 AARON GREENBERG SENIOR CONSULTANT 139048 0 0 0 262 0 5794 0 10735 0 155839 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 1. STEPHEN KAUFMAN AND ANN KAUFMAN HAVE A FAMILY RELATIONSHIP. 2. PHIL SCHATTEN AND CHERYL FISHBEIN HAVE A FAMILY RELATIONSHIP. 3. MORTON MANDEL AND THOMAS MANDEL HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE ASSOCIATION CONSISTS OF: DIRECTORS, HONORARY DIRECTORS, AND THOSE DULY DESIGNATED AND AUTHORIZED BY AFFILIATED JCCS, JWB CHAPLAINS COUNCIL AND FLORENCE G. HELLER-JCC ASSOCIATION RESEARCH CENTER AS DELEGATES TO THE BIENNIAL CONVENTION. FORM 990, PART VI, SECTION A, LINE 7A A MEETING OF MEMBERS SHALL BE HELD BIENNIALLY DURING THE BIENNIAL CONVENTION FOR THE ELECTION OF THE DIRECTORS AND BOARD OFFICERS TO SERVE DURING THE NEXT TERM. FORM 990, PART VI, SECTION B, LINE 11B AUDIT COMMITTEE REVIEWS THE FORM 990 IN DETAIL ON BEHALF OF THE BOARD, AND IS THEN SENT TO THE BOARD FOR COMMENT. IF NO COMMENTS ARE RECEIVED WITHIN SEVEN DAYS, THEN THE RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY IS CURRENTLY IN PLACE AND MONITORED ANNUALLY. EACH YEAR EVERY MEMBER OF THE GOVERNING BODY COMPLETES AND SIGNS A CONFLICT OF INTEREST STATEMENT, IN WHICH THEY DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST TO THE ORGANIZATION. IF SUCH CONFLICT OF INTEREST EXISTS, THE BOARD MEMBER MAY NOT VOTE ON MATTERS AS TO WHICH THERE IS A CONFLICT, AND MAY BE REQUIRED TO LEAVE THAT PORTION OF A MEETING THAT CONSIDERS THE MATTER AS TO WHICH THERE IS A CONFLICT. CONFLICTS OF INTEREST ARE DULY NOTED IN ALL NECESSARY REPORTING REQUIREMENTS. FORM 990, PART VI, SECTION B, LINE 15A THERE IS A COMPENSATION COMMITTEE OF THE BOARD THAT NEGOTIATES WHERE APPROPRIATE OR REQUIRED AND SETS THE COMPENSATION FOR THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: PENSION CHANGES OTHER THAN NET PERIODIC PENSION COSTS -259,761. FORM 990, PART XII, LINE 2C: THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. THE FLORENCE G HELLER - JCC ASSOCIATION RESEARCH CENTER INC 520 8TH AVENUE NEW YORK NY 10018 136194710 RESEARCH TO HELP JEWISH COMMUNITY CENTERS NY 501(C)(3) LINE 9 JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA 0 THE ISRAEL AMUTA OF THE JCCA 12 MOSHE HESS STREET JERUSALEM ISRAEL IS TO OPERATE PROGRAMMING IN ISRAEL IS JEWISH COMMUNITY CENTERS ASSOCIATION OF NORTH AMERICA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0