2024-07-09T13:51:43-05:00 2023-08-31 390859910 BAKER TILLY ADVISORY GROUP LP 20 STANWIX STREET PITTSBURGH PA 15222 990 2022-09-01 873924543 261 ROSECREST INC 261R 4125218010 5738 FORBES AVENUE PITTSBURGH PA 15217 JASON KUNZMAN PRESIDENT AND CEO 4125218010 2024-07-08 1 JASON KUNZMAN XXX-XX-XXXX 0 JEFFREY J SPENGLER CPA P00109764 4126976400 2024-07-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JASON KUNZMAN 5738 FORBES AVENUE PITTSBURGH PA 15217 1321885 0 X N/A X 2021 PA PROVIDING DAY CAMP FACILITIES FOR RECREATIONAL ACTIVITIES AND SUMMERTIME PROGRAMMING FOR CHILDREN AND FAMILIES. 7 6 0 0 0 0 106767 129202 1012485 1192683 0 0 0 0 1119252 1321885 23891 26419 0 0 407084 657196 0 0 0 808577 1006289 1239552 1689904 -120300 -368019 0 0 120300 488319 -120300 -488319 PROVIDE WELL ROUNDED TRADITIONAL DAY CAMP EXPERIENCE IN A SAFE ENVIRONMENT OFFERING ACTIVITIES FROM SPORTING, AQUATICS, OUTDOOR ADVENTURE, ARTS & CRAFTS, DRAMA, NATURE, MUSIC, COOKING AND STEM ACTIVITIES. 0 0 1689456 26419 1192683 2,606 CAMPER WEEKS, SERVED 610 UNIQUE CAMPERS, APPROXIMATELY 25% OF TOTAL CAMPERS REQUIRED ADDITIONAL SUPPORT FOR EITHER A DIAGNOSED OR UNDIAGNOSED BEHAVIORAL HEALTH CONDITION. 1689456 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 1 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X X DIANE NEWLAND 4125218010 5738 FORBES AVENUE PITTSBURGH PA 15217 BRIAN SCHREIBER PRESIDENT/CEO (TERM END 08/31/2023) 1.00 40.00 X X 0 336448 44506 JASON KUNZMAN CHIEF PROGRAM OFFICER 1.00 40.00 X 0 173223 31256 DIANE NEWLAND CHIEF FINANCIAL OFFICER 1.00 40.00 X 0 148382 25955 SHARON WERNER CHAIR 1.00 1.00 X X 0 0 0 NEIL DIBIASE VICE CHAIR 1.00 1.00 X X 0 0 0 JOSHUA M FARBER TREASURER 1.00 1.00 X X 0 0 0 SCOTT LEIB SECRETARY 1.00 0.00 X X 0 0 0 DAN GILMAN BOARD MEMBER 1.00 1.00 X 0 0 0 SCOTT E SEEWALD BOARD MEMBER 1.00 4.00 X 0 0 0 0 658053 101717 0 0 1 0 0 129202 129202 CLASSES / CLUBS / CAMP 624410 1192683 1192683 1192683 1321885 1192683 0 0 26419 26419 642746 642746 14450 14450 448 448 257928 257928 1584 1584 45357 45357 182925 182925 EVENTS 349232 349232 MEMBERSHIPS & DISCOUNTS 118106 118106 TRAINING & DEVELOPMENT 37588 37588 PUBLIC RELATIONS 13003 13003 118 118 1689904 1689456 448 0 0 0 120300 488319 120300 488319 X 0 0 0 0 -120300 -488319 -120300 -488319 0 0 -368019 0 X X 0 1 X 1 0 X X X 1 YOUNG MEN AND WOMEN'S HEBREW ASSOCIATION AND IRENE KAUFMANN CENTERS 251094514 10 1 1689904 0 1 1689904 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 RELATED PARTY PAYABLE 488319 488319 X PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPRORIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2023. 1 FINANCIAL ASSISTANCE/PROGRAMS & SERVICES 26419 PART I, LINE 2: THE BOARD APPROVES GUIDELINES FOR THE SELECTION PROCESS. 0 0 0 0 0 0 0 0 0 BRIAN SCHREIBER PRESIDENT/CEO (TERM END 08/31/2023) 0 336022 0 426 0 0 0 12200 0 32306 0 380954 0 0 JASON KUNZMAN CHIEF PROGRAM OFFICER 0 173026 0 197 0 0 0 7274 0 23982 0 204479 0 0 DIANE NEWLAND CHIEF FINANCIAL OFFICER 0 148131 0 251 0 0 0 6174 0 19781 0 174337 0 0 FORM 990, PART I LINES 13-18 AND PART V, LINE 2B AND PART IX LINES 1-25: 261 ROSECREST, INC. MAINTAINS NO DIRECT EMPLOYEES AND OPERATES UNDER A SERVICES AGREEMENT WITH YOUNG MEN AND WOMEN'S HEBREW ASSOCIATION AND IRENE KAUFMANN CENTERS (EIN: 25-1094514) WHICH ALLOCATES STAFFING RESOURCES IN SUPPORT OF 261 ROSECREST, INC.'S OPERATIONS. ALL EXPENSES (INCLUDING STAFFING) REFLECTED IN THIS 990 (PAGE 10, LINES 7 AND 9) ARE AN ALLOCATION OF EXPENSES DIRECTLY INCURRED BY YOUNG MEN AND WOMEN'S HEBREW ASSOCIATION AND IRENE KAUFMANN CENTERS (EIN: 25-1094514). FORM 990, PART VI, SECTION A, LINE 6 YOUNG MEN AND WOMEN'S HEBREW ASSOCIATION AND IRENE KAUFMANN CENTERS D/B/A JEWISH COMMUNITY CENTER OF GREATER PITTSBURGH (JCC) IS THE SOLE MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED AND APPROVED BY THE AUDIT COMMITTEE OF THE MEMBER ORGANIZATION (JCC) EACH YEAR PRIOR TO FILING THE RETURN. THE 990 IS SHARED ELECTRONICALLY WITH THE ENTIRE BOARD ANNUALLY PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION OBTAINS EXECUTED CONFLICT OF INTEREST STATEMENTS AT THE ANNUAL BOARD RETREAT EACH FALL. THOSE BOARD MEMBERS WHO DO NOT ATTEND AND/OR HAVE NOT EXECUTED ARE FOLLOWED UP BY STAFF TO ENSURE THAT THE EXECUTED STATEMENTS ARE RECEIVED BY THE NEXT SCHEDULED BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION COMMITTEE OF THE BOARD IS RESPONSIBLE FOR THE REVIEW, BENCHMARKING ANALYSIS AND APPROVAL OF THE CEO'S COMPENSATION. THEY ALSO REVIEW COMPENSATION AND INCENTIVES FOR ALL LEADERSHIP STAFF. FORM 990, PART VI, SECTION C, LINE 18 THE INFORMATION IS AVAILABLE ON THE JCC'S WEBSITE OR UPON REQUEST OF THE CFO. FORM 990, PART VI, SECTION C, LINE 19 THE INFORMATION IS AVAILABLE ON THE JCC'S WEBSITE OR UPON REQUEST OF THE CFO. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE OF THE MEMBER ORGANIZATION (JCC) ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. YOUNG MEN AND WOMEN'S HEBREW ASSOCIATION 5738 FORBES AVENUE BOX 81980 PITTSBURGH PA 15217 251094514 JEWISH COMMUNITY CENTER PA 501(C)(3) LINE 10 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0