2024-05-14T10:02:54-05:00 2023-06-30 946214841 ARMANINO LLP 14 PENN PLAZA SUITE 2000 NEW YORK NY 10122 990 2022-07-01 221487220 JEWISH COMMUNITY CENTER ON THE PALISADES DBA KAPLEN JCC JEWI 2014081422 411 EAST CLINTON AVENUE TENAFLY NJ 07670 KEVIN CUNNINGHAM CFO CEO 2014081422 2024-05-13 1 KEVIN CUNNINGHAM CFO 999009999 0 MATTHEW PETROSKI P00853132 9257902600 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z STEVEN ROGERS 411 EAST CLINTON AVENUE TENAFLY NJ 07670 19256301 0 X WWW.JCCOTP.ORG X 1944 NJ DEEPLY ROOTED IN JEWISH VALUES AND TRADITION, THE KAPLEN JCC (CONTINUED ON SCHEDULE O)ON THE PALISADES IS A VIBRANT HOME FOR THE JEWISH PEOPLE THAT WELCOMES ALL AND CULTIVATES THE SOCIAL, INTELLECTUAL, PHYSICAL AND SPIRITUAL WELL-BEING OF THE ENTIRE COMMUNITY. 50 50 716 125 0 0 8030927 7133358 9658951 11630425 676875 268497 142855 -55481 18509608 18976799 0 0 0 0 11316929 12560221 0 0 392030 8069916 9232246 19386845 21792467 -877237 -2815668 29791342 26437085 17037745 15888980 12753597 10548105 DEEPLY ROOTED IN JEWISH VALUES AND TRADITION, THE KAPLEN JCC ON THE PALISADES IS A VIBRANT HOME FOR THE JEWISH PEOPLE THAT WELCOMES ALL AND CULTIVATES THE SOCIAL, INTELLECTUAL, PHYSICAL AND SPIRITUAL WELL-BEING OF THE ENTIRE COMMUNITY. 0 0 6677434 5653222 YOUTH PROGRAM - EARLY CHILDHOOD, YOUTH SERVICES, DAY CAMP: SERVING PROGRAMS. PROVIDED AFTER SCHOOL CARE, RECREATION AND ENRICHMENT PROGRAMS FOR CHILDREN OF WORKING PARENTS. IN ADDITION WE SERVED 650+ CHILDREN IN DAY CAMP. 4051004 2050433 HEALTH & WELLNESS: OUR GOAL IS TO PROMOTE HEALTH, WELLNESS ANDWORKING WITH OTHERS AND INSTILLING GOOD CITIZENSHIP. FITNESS HAS MORE THAN 28,500 MEMBERS VISIT OUR FACILITIES EVERY MONTH. THERE WERE APPROXIMATELY 6,000 MEMBERS A MONTH USING OUR EXERCISE ROOMS, SWIMMING POOLS, BASKETBALL COURTS, AND INDOOR TRACK. THE EXPERIENCED STAFF WORKS WITH PEOPLE OF ALL AGES AND ABILITIES. 2874905 1965359 PERFORMIG ARTS - THE PERFORMING ARTS APPROXIMATELY 500 ENROLLEES IN DANCE PROGRAMS , APROXIMATELY 300 PER SEMESTER IN DRAMATIC ARTS PROGRAMS AND OVER 400 STUDENTS IN OUR RENOWNED COMMUNITY SCHOOL. THE MUSIC SCHOOL CONTINUES TO PARTNER WITH THE ENGLEWOOD SCHOOL DISTRICT PROVIDING MUSIC EDUCATION TO 70 FINANCIALLY CHALLENGED INNER CITY YOUTHS. THE DANCE, MUSIC AND DRAMATIC ARTS STUDENTS PERFORM FOR THE SENIOR ADULT CENTER AND AT LOCAL CENTERS FOR THE DISABLED. 3615413 1961411 3615413 1961411 17218756 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 44 0 1 716 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 50 50 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 1 0 NJ X KEVIN CUNNINGHAM 2014081422 411 EAST CLINTON AVENUE TENAFLY NJ 07670 ARTHUR SINENSKY CHAIR 2.00 X X 0 0 0 MICHAEL KOLLENDER VP 2.00 X X 0 0 0 JEFFREY LEVITT VP 2.00 X X 0 0 0 DAN COHN VP 2.00 X X 0 0 0 PHYLLIS KESSLEN VP 2.00 X X 0 0 0 CRAIG BARNETT VP 2.00 X X 0 0 0 JOSH WEINGAST TREASURER 2.00 X X 0 0 0 ALISSA EPSTEIN SECRETARY 2.00 X X 0 0 0 RONA ANHALT DIRECTOR 2.00 X 0 0 0 BECKY CANARICK DIRECTOR 2.00 X 0 0 0 HILLEL CAPLAN DIRECTOR 2.00 X 0 0 0 ORLY CHEN DIRECTOR 2.00 X 0 0 0 MEGHAN CUTLER DIRECTOR 2.00 X 0 0 0 NANCY EPSTEIN DIRECTOR 2.00 X 0 0 0 NOAH GARDEN DIRECTOR 2.00 X 0 0 0 MATT GOLUB DIRECTOR 2.00 X 0 0 0 JENNA GUTMANN DIRECTOR 2.00 X 0 0 0 MARK HIRSCHBERG DIRECTOR 2.00 X 0 0 0 VIVIAN HOLZER DIRECTOR 2.00 X 0 0 0 ARIEL JACOBS DIRECTOR 2.00 X 0 0 0 ANDREW KENT DIRECTOR 2.00 X 0 0 0 MITCHELL LIEBERMAN DIRECTOR 2.00 X 0 0 0 DAN OELSNER DIRECTOR 2.00 X 0 0 0 EILEEN PLEVA DIRECTOR 2.00 X 0 0 0 ELANA PREZANT DIRECTOR 2.00 X 0 0 0 MARK ROTTENBERG DIRECTOR 2.00 X 0 0 0 BRANDI RUBIN DIRECTOR 2.00 X 0 0 0 JENNIFER SCHIFFMAN DIRECTOR 2.00 X 0 0 0 CARYN SHERRY DIRECTOR 2.00 X 0 0 0 JILLIAN SOMBERG DIRECTOR 2.00 X 0 0 0 BENAY TAUB DIRECTOR 2.00 X 0 0 0 IRIS WORMSER DIRECTOR 2.00 X 0 0 0 EYAL YECHEZKELL DIRECTOR 2.00 X 0 0 0 BARRY ZELLER DIRECTOR 2.00 X 0 0 0 EDWARD A GROSSMANN TRUSTEE CHAIR 2.00 X 0 0 0 MARTIN BERNSTEIN TRUSTEE 2.00 X 0 0 0 NANCY G BROWN TRUSTEE 2.00 X 0 0 0 MERLE FISH TRUSTEE 2.00 X 0 0 0 GAYLE GERSTEIN TRUSTEE 2.00 X 0 0 0 DR SANDRA GOLD TRUSTEE 2.00 X 0 0 0 TINA GUBERMAN TRUSTEE 2.00 X 0 0 0 RICHARD KURTZ TRUSTEE 2.00 X 0 0 0 DR MARTIN S LEVITT TRUSTEE 2.00 X 0 0 0 ROBIN MILLER TRUSTEE 2.00 X 0 0 0 SUSAN PENN TRUSTEE 2.00 X 0 0 0 MYRON ROSNER TRUSTEE 2.00 X 0 0 0 JOJO RUBACH TRUSTEE 2.00 X 0 0 0 DANIEL RUBIN TRUSTEE 2.00 X 0 0 0 JODI SCHERL TRUSTEE 2.00 X 0 0 0 PEARL SEIDEN TRUSTEE 2.00 X 0 0 0 MARK SHIRVAN TRUSTEE 2.00 X 0 0 0 STANLEY SHIRVAN TRUSTEE 2.00 X 0 0 0 STEVEN ROGERS CEO 40.00 X 275000 0 15300 MIRIAM CHILTON COO (THRU 12/22) 40.00 X 317922 0 0 KEVIN CUNNINGHAM CFO 40.00 X 226850 0 0 SUE GELSEY CHIEF ENGAGEMENT OFFICER 40.00 X 18758 0 879 JENNIFER LENKOWSKY DIR. OF CAMP & YOUTH ENGAGEMENT 40.00 X 151500 0 8545 DOROTHY ROFFMAN DIRECTOR OF MUSIC 40.00 X 142716 0 0 RACHEL REILLY DIRECTOR OF FITNESS 40.00 X 131713 0 0 JUDITH DAVIDSOHN DIRECTOR OF PROGRAMMING 40.00 X 118175 0 0 GARY BERNSTEIN DIRECTOR OF FINANCE 40.00 X 123274 0 0 1505908 0 24724 8 0 1 0 MECHANICAL SERVICE INC 41 SOUTH JEFFERSON RD WHIPPANY NJ 07981 HVAC SERVICES 756768 VERUS MANAGEMENT GROUP 38 S 21ST STREET FLOOR 2 KENILWORTH NJ 07670 JANITORIAL SERVICES 605020 LIBERMAN NETWORKS 2460 LEMONIE AVE FORT LEE NJ 07024 IT SUPPORT 394875 B SECURE 6357 CAPRICORN AVE AGOURA HILLS CA 91301 SECURITY 307295 KINDERGAN LANDSCAPING 13 FOSTER STREET BERGENFIELD NJ 07621 LANDSCAPING 237609 16 3788010 1333125 317531 1694692 277700 7133358 PROGRAM SERVICE REVENU 900099 11630425 11630425 11630425 268497 268497 164965 0 164965 164965 164965 56556 1333125 279502 -222946 -222946 OTHER INCOME 900099 2500 2500 2500 18976799 11630425 0 213016 890056 182203 652500 55353 10255725 8623131 1487337 145257 609917 481834 117104 10979 804523 635574 154468 14481 133671 105600 25665 2406 63759 50369 12242 1148 1047810 829414 199677 18719 265679 210067 50845 4767 331448 261905 63581 5962 349365 275999 67078 6288 1645459 1299913 315928 29618 267761 211531 51410 4820 77002 61122 14519 1361 390976 308872 75067 7037 1694868 1338946 325415 30507 657359 519314 126213 11832 SUPPLIES 1786464 1411644 342693 32127 SECURITY 332119 262374 63767 5978 OTHER EXPENSES 188506 148944 36172 3390 21792467 17218756 4181681 392030 4588670 1406097 429352 374232 6053766 3715375 295507 260888 0 176044 55736460 38018239 18194557 17718221 20500 2031041 208990 755187 29791342 26437085 1337562 1042769 3136361 3520172 11255000 11255000 1220806 0 88016 71039 17037745 15888980 X -2314872 -2078994 15068469 12627099 12753597 10548105 29791342 26437085 -2815668 610176 X 0 1 X 1 0 X 7573309 6050964 16390859 8030927 7133358 45179417 11179202 6856464 5746220 9658951 11630425 45071262 18752511 12907428 22137079 17689878 18763783 90250679 5312 6347 122500 2498440 565928 3198527 0 5312 6347 122500 2498440 565928 3198527 87052152 236664 227934 577123 1105573 433462 2580756 236664 227934 577123 1105573 433462 2580756 545286 890258 673369 2108913 314575 314575 19849036 14025620 23387571 18795451 19197245 95254923 0.91390 0.91170 0.02710 0.02470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13998332 46435 1163487 637000 14571254 15107496 42112 -523376 627900 13998332 13733896 584317 1466908 663660 53965 15067496 12633325 656785 550056 66270 13773896 12860604 -741979 581330 66630 12633325 0.13750 0.86250 0.00000 0 1 1 1057372 1057372 48178924 32518867 15660057 4611521 4197995 413526 1888643 1301377 587266 17718221 AUTO LOAN PAYABLE 71039 71039 X 20159896 1183097 1183097 18976799 0 18976799 21792467 0 21792467 0 21792467 PART V, LINE 4: THE CENTER HAS A POLICY OF APPROPRIATING FOR DISTRIBUTION EACH YEAR 5% OF ENDOWMENT'S PRIOR FISCAL YEAR'S ENDING BALANCE. IN ESTABLISHING THIS POLICY, THE CENTER CONSIDERED THE LONG-TERM EXPECTED RETURN ON THE ENDOWMENT. CERTAIN ENDOWMENTS WERE GIVEN WITH SPECIFIC SPENDING INSTRUCTIONS BY THE DONORS WHICH ALLOW FOR AN ANNUAL DRAW TO BE DETERMINED BY THE COMMITTEES OVERSEEING THE FUNDS. THE DRAWS ON THESE ENDOWMENT FUNDS ARE DECIDED BY THE RESPECTIVE COMMITTEES AND ARE NOT INCLUDED WITHIN THE CALCULATION OF THE APPROPRIATION ON THE OTHER ENDOWMENT FUNDS. PART X, LINE 2: THE CENTER IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE JCC IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS PENDING OR IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: JCCF ACTIVITY 1,183,097. GOLF OUTING 532962 509522 23440 40234 51467 1500 22956 RUBIN RUN 112732 92370 20362 67829 1 743987 731233 12754 95516 1389681 1333125 56556 40234 51467 1500 186301 279502 -222946 1 0 0 0 0 0 0 0 0 MIRIAM CHILTON COO (THRU 12/22) 221624 0 0 0 96298 0 0 0 0 0 317922 0 0 0 STEVEN ROGERS CEO 275000 0 0 0 0 0 0 0 15300 0 290300 0 0 0 KEVIN CUNNINGHAM CFO 191188 0 35662 0 0 0 0 0 0 0 226850 0 0 0 JENNIFER LENKOWSKY DIR. OF CAMP & YOUTH ENGAGEMENT 121500 0 30000 0 0 0 0 0 8545 0 160045 0 0 0 PART I, LINE 4A MIRIAM CHILTON, COO, RECEIVED SEVERANCE COMPENSATION OF $96,298. A NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY 222045817 64577BRR7 2016-04-21 12000000 RENOVATION OF THE JCC IN TENAFLY 0 0 0 A 745000 12000000 10000 0 0 0 1 A 0 0 0 0 1 1 VALLEY NATNOAL BAN 10.000000000000 0 0 0 0 0 A 0 X 1 277700 FMV 0 0 0 0 PART I, COLUMN (B): THIS NUMBER REFLECTS THE NUMBER OF CONTRIBUTIONS, NOT THE NUMBER OF ITEMS CONTRIBUTED. FORM 990, PART VI, SECTION A, LINE 2 CERTAIN BUSINESS TRANSACTIONS TOOK PLACE INVOLVING DIRECTORS AND TRUSTEES DURING THE FISCAL YEAR. OUR CONFLICT OF INTEREST POLICY MANDATES BEST PRACTICES AND PROPER PROCEDURES IN HANDLING THESE TRANSACTIONS TO AVOID AN EXCESS BENEFIT TRANSACTION. BENAY TAUB IS SISTER-IN-LAW TO IRA TAUB. FORM 990, PART VI, SECTION A, LINE 6 CLASSES OF MEMBERS OR SHAREHOLDERS: THIS IS A MEMBERSHIP ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY: VOTING OF DIRECTORS IS DONE BY MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS: ALL DIRECTORS WHO VOTE ARE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE TREASURER/AUDIT COMMITTEE CHAIR REVIEWS THE RETURN BEFORE IT IS SUBMITTED TO THE AUTHORITIES. IN ADDITION, FORM 990 IS DISTRIBUTED TO ALL BOARD MEMBERS FOR REVIEW - ALL QUESTIONS ARE DISCUSSED WITH THE INDEPENDENT CPA FIRM WHO PREPARED THE RETURN PRIOR TO SIGNING AND SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST MONITORING & ENFORCEMENT: THE ORGANIZATION CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY 1) HAVING DIRECT CONVERSATIONS WITH THE BOARD OF DIRECTORS TO ENSURE COMPLIANCE, 2) DISTRIBUTING POLICY ANNUALLY FOR SIGNATURE, 3) ENFORCING ADHERENCE AND COMPLIANCE. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES: A COMMITTEE REVIEWS COMPENSATION AND NEGOTIATES SALARY BASED ON COMPARABLE SALARIES IN THE INDUSTRY, EXPERIENCE AND PERFORMANCE FOR THE CEO AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. JCC FOUNDATION INC 411 EAST CLINTON AVENUE TENAFLY NJ 07670 223585077 INVESTMENT NJ 501(C)(3) LINE 12A, I JEWISH COMMUNITY CENTER ON THE PALISADES 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0