2016-12-19T11:00:14-06:00 2015-12-31 350921680 CROWE HORWATH LLP 3815 River Crossing Parkway Suite 300 Post Office Box 40977 Indianapolis IN 462400977 990 2015-01-01 237099138 Jewish Community Center Association of Indianapolis Inc JEWI 3172519467 6701 Hoover Road Indianapolis IN 46260 Ira Jaffee CEO 2016-12-14 true Rachel Spurlock P00520729 3175698989 2015 2017-02-10 21:41:12Z Ira Jaffee 6701 Hoover Road Indianapolis IN 46260 7420661 false X jccindy.org X 1932 IN The JCC of Indianapolis enriches the community by perpetuating Jewish tradition and heritage while celebrating diversity of beliefs through arts, education, health and wellness programs. The JCC is a community center whose members and non-member users reflect the diversity of Indianapolis. 47 47 430 97 -2215 -3415 1340669 1674160 5426970 5582199 5063 5136 16665 36489 6789367 7297984 219994 203994 0 4376394 4348355 341359 599480 2604149 2513435 7200537 7407143 -411170 -109159 1380909 1438782 1376885 1560571 4024 -121789 The JCC of Indianapolis enriches the community by perpetuating Jewish tradition and heritage while celebrating diversity of beliefs through art, education, and health and wellness programs. The facilities and programs for all the JCC is a hub of activity on Indianapolis' north side. (CONTINUED ON SCHEDULE O) false false 3092140 147337 4078314 Fitness/Wellness/Nutrition Using a holistic approach to wellness - for the body, mind , and spirit- to address our community's health and wellness challenges, the JCC offers three basic programs: 1)R.E.C.E.S.S. 2)JCC Farmers Market 3)and the Discover CATCH program. R.E.C.E.S.S. was developed as a way to provide children and families with hands-on educational opportunities in a safe environment to learn about nutrition and engage in physical activities. Each month participants can chose from one or more options: A) Family R.E.C.E.S.S. This is an opportunity for parents and children to play active games together. Exercising together is a powerful tool for promoting a lifelong love of movement and establishing the habit of regular exercise as parents model exercising for their kids. B) Kids only R.E.C.E.S.S. Children play diverse, fun games that encourage movement, team building and cooperative play based on the Discover Catch curriculum. Classes focus on keeping all children working together to solve problems or reach goals while being physically challenged as opposed to games that often eliminate players. C) Healthy Cooking and Nutrition for Families Parents and children cook quick and tasty recipes together. Parents model healthy eating in a non-confrontational setting. Children learn cooking skills to pique their culinary curiosity and create nutritious meals with parent support. Families eat the healthy, balanced meals they cook. D) Healthy Cooking and Nutrition for Kids Only This program improves food literacy and acceptance of a greater variety of foods among youth through hands-on curriculum involving cooking, tasting, and peer-influence. The curriculum and menus focus on exposure to fruits, vegetables, and whole grains with an emphasis on tools and techniques that create the foundation for independent food preparation and culinary exploration. Take-away materials provide at-home tips for parents to employ in follow-up lessons. The JCC 's Farmer Market is the only regularly scheduled Sunday farmers market in greater Indianapolis. The market includes a variety of vendors selling local goods including everything from fresh produce to baked goods. The market is one of the few places in this section of Indianapolis, which is mostly residential, where people are able to walk to or use public transportation to get fresh fruit and vegetables. Moreover, unlike many Indianapolis' farmers markets, the JCC Farmers Market operates year round. To make purchasing fresh, locally grown and more nutritious food items accessible to low income families, JCC staff is working with Purdue's extension services to qualify the JCC Farmers Market to accept SNAP, WIC, and Fresh Bucks vouchers. The Supplemental Nutrition Assistance Program (SNAP), a federal program administered by the U.S. Department of Agriculture, provides food-purchasing assistance for low-income people. The Special Supplemental Nutrition Program for Women, Infants and Children (WIC), a U. S. Department of agricultural program, provides assistance for healthcare and nutrition of low-income pregnant women, breastfeeding women, and infants and children under the age of five. Fresh Bucks, a SNAP incentive program, helps Hoosier families eat healthy while supporting local farmers by doubling purchasing power, up to $20, on Indiana-grown fruits and vegetables. The JCC includes the Discover CATCH curriculum to youth enrolled in its Early Childhood Education program. The curriculum was developed three years ago when the JCC's parent agency JCC Association of North America, partnered with the University of Texas School of Public Health. Discover CATCH employs an evidence-based model to instill an appreciation for physical activity in children ages 3 to 5 and encourages them to develop life -long healthy eating habits. Children learn to have fun while exercising and are taught to differentiate between "go" foods, which are good for them and "whoa" foods that are less healthy. The Program is focused on young children, but seeks to engage the adults in their lives. Recently, the JCC has begun to incorporate elements of Discover CATCH curriculum into other youth programs it provides to older children. In addition, as part of the Discover CATCH curriculum, the JCC Association has created a series of parent tip sheets to bring lessons home and help the entire family think more carefully about food, nutrition and exercise. This model positions the JCC as a leading wellness provider to the community. The JCC utilizes its exceptional facilities and highly trained professional staff to provide programs for all ages dedicated to helping individuals and families improve and maintain their fitness goals to achieve healthy lifestyles. Facilities include indoor and outdoor tennis, indoor and outdoor aquatics facilities, state -of-the-art fitness center with cardio equipment, resistance and weights, aerobics studio, cross training, boxing, triathlon training and competition, a variety of aqua therapy classes, martial arts, fencing, gymnastics, tumbling, a Dance Academy, a Tennis Academy, and a soon to open School of Yoga. 1684783 56657 1228149 Early Childhood Education The JCC provides full day infant and toddler care and year-round preschool. Approximately 125 children from diverse backgrounds that mirror the diverse backgrounds of the JCC membership, learn from a curriculum that engages them in active and creative exploration so they feel confident when trying their own ideas and thinking their own thoughts. Children are taught how to learn and to be active thinkers and experimenters - skills they will use all of their lives. The curriculum includes instructional swimming lessons, music and art specialists and tumbling/movement training. The children who "graduate" from the JCC's ECE program are exceptionally prepared for kindergarten and what lies ahead in grade school. 610804 276962 Cultural Arts and Education Learning, whether through classes, hands-on programs, exhibits or performances, is integral to the JCC's holistic approach to wellness - feeling the body and the soul. Cultural arts and education programs have been a mainstay of the JCC 's culture since its inception over 100 years ago. JCC Arts and Education programs are open to the entire community and are designed to provide a basis for an appreciation of all of the arts and artistic disciplines for all, regardless of age, background or ability. The offerings in the Cultural Arts and Education department include the visual arts, film, performance, music, civic dialogue, lectures, panel discussion, forums and its Festival of Books and Arts, celebrating 17 years of bringing renown authors and artists to Indianapolis to share their stories and achievements. 5387727 true true false false false false false true false true true true false false true true true false false false false false false true false false false false true true false false false false false false true false false false false false false false false false false true 14 0 true 430 true true false false false false false false false false false X 47 47 true false false false false false false true true false false true true true true true true true true false IN X IRA JAFFEE 3172519467 6701 HOOVER ROAD Indianpolis IN 46260 X LES MORRIS President 1.0 X X 0 0 0 LYNN LAMBUTH Vice President 1.0 X X 0 0 0 MARK SNIDERMAN Vice President 1.0 X X 0 0 0 AMY ESSLEY Vice President 1.0 X X 0 0 0 RICHARD SOLEIMANI VICE PRESIDENT 1.0 X X 0 0 0 RICK WEISS DIRECTOR 1.0 X 0 0 0 JEFF ADAMS Director 1.0 X 0 0 0 ANDREW KLEIMAN Director 1.0 X 0 0 0 CLAUDETTE EINHORN Diretor 1.0 X 0 0 0 JON ABELS Director 1.0 X 0 0 0 DAVID KLEIMAN Director 1.0 X 0 0 0 LEON MORDOH Director 1.0 X 0 0 0 EDWARD GABOVITCH Director 1.0 X 0 0 0 JEFF KOSC Director 1.0 X 0 0 0 SHELDON HIRST Director 1.0 X 0 0 0 MICHAEL HUSAIN Director 1.0 X 0 0 0 CHARLES COHEN Director 1.0 X 0 0 0 BRADLEY BELL Director 1.0 X 0 0 0 BRUCE FRANK Director 1.0 X 0 0 0 JOHN HOWARD ABRAMS Director 1.0 X 0 0 0 REBECCA MILLER Director 1.0 X 0 0 0 BARBARA LEVY Director 1.0 X 0 0 0 RON KATZ Director 1.0 X 0 0 0 LEN BIRNBAUM Director 1.0 X 0 0 0 HERB BRODSKY Director 1.0 X 0 0 0 IRWIN KATZ Director 1.0 X 0 0 0 GERALD KRAFT Director 1.0 X 0 0 0 MICHAEL RUBIN Director 1.0 X 0 0 0 LYNN LEVY Director 1.0 X 0 0 0 HELEN GOLDSTEIN Director 1.0 X 0 0 0 KATY CANTOR Director 1.0 X 0 0 0 SANDRA ZECKEL Director 1.0 X 0 0 0 BRAD HEROLD Director 1.0 X 0 0 0 DONALD FOGLE Director 1.0 X 0 0 0 JASON RICH Director 1.0 X 0 0 0 STACY SEGAL Director 1.0 X 0 0 0 LARRY COHEN Director 1.0 X 0 0 0 LEN GRABOVSKY Director 1.0 X 0 0 0 BRIAN MODIANO Director 1.0 X 0 0 0 DR LOUIS PROFETA Director 1.0 X 0 0 0 SUSAN HASKELL Director 1.0 X 0 0 0 KEITH PITZELE Director 1.0 X 0 0 0 CARLI BOLOTIN DIRECTOR 1.0 X 0 0 0 SHARYL BORDER DIRECTOR 1.0 X 0 0 0 STACEY BUNES DIRECTOR 1.0 X 0 0 0 HEATHER MAURER DIRECTOR 1.0 X 0 0 0 WILLAINE ST PIERRE SANDY DIRECTOR 1.0 X 0 0 0 IRA JAFEE CEO 40.0 X 166302 0 19311 LINDA HANLEY SR. VP Business Operations 40.0 X 83856 0 5690 250158 0 25001 1 false true false COMMUNITY COUNSELING SERVICE 231 S BERNISTON AVENUE SUITE 800 ST LOUIS MO 63105 CAPITAL CAMPAIGN CONSULTANTS 341359 CORAZ SECURITY INC 1830 PARK NORTH BEND INDIANAPOLIS IN 462603200 SECURITY 183341 2 117158 16497 1540505 1674160 Membership Dues 900099 2524306 2524306 Participatory Recreation 713940 1515304 1515304 Early Childhood Education 611710 1228149 1228149 Adult Continuing Education Services 611710 314440 314440 0 0 0 0 5582199 5136 5136 120462 122677 -2215 0 -2215 -2215 0 0 Vending & Snack Bar Income 900099 37478 37478 MISCELLANEOUS REVENUE 900099 1226 1226 0 0 0 0 38704 7297984 5583425 -2215 42614 203994 203994 251367 142696 67095 41576 29070 29070 3267315 2652371 502735 112209 111012 78729 27469 4814 430241 305122 106460 18659 259350 206077 41831 11442 27677 12964 6416 8297 341359 341359 345151 321558 23593 0 96442 37437 45244 13761 448889 396613 44802 7474 1045865 732288 289307 24270 44199 42355 744 1100 6941 2776 3375 790 13341 7862 5215 264 85911 83908 1803 200 Membership Dues 56663 18148 36374 2141 Eldersource Expense 25743 8554 16353 836 Staff development and recruitment 12698 4219 8066 413 MISCELLANEOUS 303915 100986 193054 9875 0 0 0 0 7407143 5387727 1419936 599480 0 22828 9715 29825 168752 166000 0 0 53325 45795 88834 78380 1447535 894373 470205 553162 590078 542792 0 0 0 1380909 1438782 268079 480341 217490 141522 36202 0 851109 931641 4005 7067 1376885 1560571 X -685336 -750341 329360 268552 360000 360000 4024 -121789 1380909 1438782 -109159 -16654 0 X false true X true false X 1366473 1379766 1408641 1340669 1674160 7169709 5187679 5362608 5429569 5426970 5582199 26989025 60183 63618 48679 20520 37478 230478 0 0 6614335 6805992 6886889 6788159 7293837 34389212 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34389212 5959 1646 7109 5063 5156 24933 0 5959 1646 7109 5063 5156 24933 0 3036 2724 2650 4871 1226 14507 6623330 6810362 6896648 6798093 7300219 34428652 0.9989 0.8432 0.0007 0.0007 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 3036.0, COLUMN B - 2724.0, COLUMN C - 2650.0, COLUMN D - 4871.0, COLUMN E - 1226.0, COLUMN F - 14507.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X false 403182 -9656 7000 386526 409154 5028 11000 403182 379569 32085 2500 409154 359694 22375 2500 379569 362128 66 2500 359694 0.0 0.93 0.07 true false 311635 161000 150635 862191 588373 273818 273709 145000 128709 553162 Israel Bonds Investments Held by Jewish Federation 542792 F 542792 OTHER LIABILITIES 7067 7067 X 8058912 -16654 858899 122677 964922 7093990 203994 203994 7297984 8184725 858899 122677 981576 7203149 203994 203994 7407143 Schedule D, Part III, Line 4 Collections of art - description of collections THE ORGANIZATION'S COLLECTIONS OF ART CONSIST PRIMARILY OF DONATED WORKS OF ART THAT ARE ON DISPLAY IN PUBLIC SPACES. THESE WORKS OF ART ARE INTENDED TO PROVIDE A WELCOMING ENVIRONMENT FOR VISITORS, WHICH IS IN LINE WITH THE ORGANIZATION'S MISSION. Schedule D, Part V, Line 4 Intended uses of endowment funds The Jewish Community Center Association's endowment was established for the purpose of providing income to be used for building and capital improvements. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The JCCA is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the JCCA has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. The JCCA has adopted accounting guidance related to accounting for uncertainty in income taxes. This guidance requires the JCCA to recognize a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more likely than not test, no tax benefit is recorded. The JCCA has examined this issue and has determined there are no material contingent tax liabilities or questionable tax positions. The JCCA does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The JCCA recognizes interest and/or penalties related to income tax matters in income tax expense. The JCCA did not have any amounts accrued for interest and penalties at December 31, 2015 and 2014. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rent Expense - 122677 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Individual Membership Assistance - 203994 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rent Expense - 122677 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Individual Membership Assistance - 203994 X X X X true COMMUNITY COUNSELING SERVICES 155 North Wacker Suite 1790 Chicago IL 60606 PROFESSIONAL FUNDRAISING/CAPITAL CAMPAIGN CONSULTANTS false 341359 -341359 0 341359 -341359 true MEMBERSHIP ASSISTANCE 204 60280 MEMBERSHIP PROGRAMS ASSISTANCE 28 37194 STAFF MEMBERSHIP FEES 65 57743 STAFF PROGRAM FEES 25 48777 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The organization grants free membership and program fees to all full-time employees. The employees simply receive free membership but do not receive any cash. In addition, membership assistance and member program fees are granted to individuals based on need. The recipients simply receive a credit to their membership account. Because no funds are given to the individuals, there is no monitoring of grant funds. X X true true X X X false false false false false false false false false IRA JAFEE CEO 164287 0 0 0 2015 0 4211 0 15100 0 185613 0 0 0 Schedule J, Part I, Line 1a Discretionary spending account Ira Jaffee, the executive director of JCCA, has a spending account for business purposes. Receipts and documentation of business use is provided for every expense. This is treated as nontaxable to the individual. Schedule J, Part I, Line 1a Health or social club dues or initiation fees The organization provides a free membership to all full-time employees. This is treated as nontaxable compensation to the individual. On premise gyms and employer owned athletic facilities are considered exceptions to normal fringe benefits taxation. CHERRI JAFFEE FAMILY RELATIONSHIP WITH IRA JAFFEE 29070 COMPENSATION false Form 990, Part III, Line 1 ORGANIZATION'S MISSION The JCC serves the needs of Indianapolis families and individuals of all ages with a holistic approach to wellness: body, mind and spirit. The JCC offers to the public a wide variety of social, cultural, educational, and recreational programs rooted in both Jewish and American culture. Summer day camp, year-round infant and toddler care, year-round preschool, and grade school after-school care services are just a few of the programs offered for children. Extensive health, wellness and nutrition classes and programming are offered for all ages. The JCC currently has over 4,000 member households (over 10,000 individuals). Additionally, the JCC serves thousands of community participants each year through classes, programs open to the public, community events, and rental and banquet facilities. Today the JCC's membership base is over 65% non-Jewish. Over 50% of members are families and at least 10-15% of members live at or below the poverty level. As a 50+year United Way agency, many of the JCC's income-challenged members receive financial assistance for membership, early childhood care, preschool, and afterschool care and summer camp. Form 990, Part VI, Line 1a Delegate broad authority to a committee There shall be an executive committee comprised of the president, president-elect if applicable, vice presidents, immediate past president, and a minimum of two (2) and a maximum of six (6) other members of the board of directors appointed by the president. Of such six (6) other members, a minimum of two (2) and a maximum of three (3) shall be past president or life board members. The executive director and sr vp of business operations if available shall attend meetings of the executive committee as non-voting members. During the intervals between meetings of the board of directors, and subject to such limitations as may be required by law or by resolution of the board of directors, the executive committee shall have and may exercise all of the authority of the board of directors, except that the executive committee shall not have authority to (a) authorize expenditures of funds of the JCC; (b) amend the Articles of Incorporation or adopt, amend or repeal the bylaws; (c) approve a plan of merger or consolidation; or (d) fill vacancies on the board of directors or in the offices of the JCC. Notwithstanding the forgoing, the executive committee shall have the power to authorize expenditures of funds in emergency situations. Actions of the executive committee shall be reported as matters of information at the subsequent meeting of the board of directors. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons BARBARA LEVY AND LYNN LEVY - Family relationship, DAVID KLEIMAN AND ANDREW KLEIMAN - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body The Form 990 is reviewed in detail by the finance and executive committee. After any changes and/or questions from the committee are addressed, the final Form 990 is made available to all members of the governing body before it is filed with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Every member of the governing body signs a conflict of interest statement annually. These are submitted to and reviewed by the Executive Secretary of the board. All of the staff also sign a conflict of interest statement annually. These are submitted to and reviewed by human resources. If a conflict arises during the year, the board member with the conflict of interest will abstain from voting on related issues Form 990, Part VI, Line 15a Process to establish compensation of top management official The Board President and Vice President complete a compensation review/evaluation annually on the compensation package of the CEO. In addition, they use comparability data provided annually by the National Jewish Community Center Association (an affiliated nonprofit organization) to help determine compensation adjustments. This review/approval process was last undertaken during the first quarter of 2015. The decisions are contemporaneously documented. Form 990, Part VI, Line 15b Process to establish compensation of other employees The Board President and Vice President complete a compensation review/evaluation annually on the compensation package of the Sr. VP of Operations. In addition, they use comparability data provided annually by the National Jewish Community Center Association (an affiliated nonprofit organization) to help determine compensation adjustments. This review/approval process was last undertaken during the first quarter of 2015. The decisions are contemporaneously documented. Form 990, Part VI, Line 19 Required documents available to the public The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.