2024-05-10T15:29:16-05:00 2023-08-31 420714325 RSM US LLP 6 S Patterson Blvd Dayton OH 45402 990 2022-09-01 340714439 The Mandel Jewish Community Center of Cleveland MAND 2168310700 26001 South Woodland Road Beachwood OH 44122 Elizabeth J Nudelman Chief Financial Officer 2168310700 2024-05-04 1 Elizabeth Nudelman XXX-XX-XXXX 1 Karen O Crim P00368385 9372980201 2024-05-04 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Mandel JCC Rabbi Carnie S Rose 26001 South Woodland Road Beachwood OH 44122 17705814 0 X www.mandelJCC.org X 1948 OH The Mandel JCC strengthens the community through our robust programming, including arts & culture, senior adult, camp, and fitness offerings. 51 51 482 250 0 0 478644 7379431 3045709 9825828 38859 62856 52436 420844 3615648 17688959 0 275067 0 0 1691574 7833067 0 0 363805 1930960 7835888 3622534 15944022 -6886 1744937 27390620 24365432 10526425 4133598 16864195 20231834 X The Mandel Jewish Community Center of Cleveland builds and strengthens Cleveland's entire Jewish community by providing exceptional programs and services that enhance Jewish continuity and Jewish identity in order to perpetuate Jewish values. 0 0 4598974 138998 3412275 Fitness, Wellness, and Recreation programs are available to members and support the Jewish Values of Maintaining a Physically, Mentally, and Socially Active lifestyle by offering a full continuum of fitness equipment, classes, clinics, leagues, indoor and outdoor activities for all ages, races, religions, and abilities at a comprehensive campus centrally located within the Jewish Community. Served 5,418 members at our facilities for 266,371 Fitness Days. 3691362 79968 2977637 Overnight Camping Program promotes a positive sense of Jewish identity and encourages Jewish values for all children, such as helping others, team work, respecting nature, the importance of tzedakah, and celebrating Shabbat. Children come away with a renewed sense of Jewish identity and increased confidence, independence, and self-awareness. Camp Wise served 578 Campers for 1,987 Camper weeks. 2356075 56101 2065769 Day Camping and Youth Programs promote Jewish values through camping, after school, youth theater, and Maccabi games programs. Day Camps had 702 enrolled campers attending 4,284 Camper Weeks. Kids Club served 38 children and Vacation programs had 300 program days. Maccabi Games, an international Jewish athletic competition, had 40 athletes participate. Playmakers youth theater had 281 participants in 5 shows. 1950663 0 1205775 Early Childhood Programs 1200346 0 164372 Jewish Social and Cultural Programs 3151009 0 1370147 13797420 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 134 0 1 482 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 51 51 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X Elizabeth J Nudelman 2168310700 26001 South Woodland Road Beachwood OH 44122 Mr Neil Tramer Board Chair 10.00 X X 0 0 0 Mr Loren Chylla Board Vice Chair 2.00 X X 0 0 0 Mr Lawrence Mack Board Vice Chair 2.00 X X 0 0 0 Mr Robert Marks Board Vice Chair 2.00 X X 0 0 0 Mr Scott Spiegle Board Vice Chair 2.00 X X 0 0 0 Mr Michael Goulder Treasurer 2.00 X X 0 0 0 Ms Heidi Perla Assistant Treasurer 2.00 X X 0 0 0 Ms Sandy Laserson Secretary 2.00 X X 0 0 0 Ms Susan Borison Assistant Secretary 2.00 X X 0 0 0 Ms Hallie Bram Kogelshatz Board Member 2.00 X 0 0 0 Ms Larissa Elgudin Board Member 2.00 X 0 0 0 Mr Barry Feldman Board Member 2.00 X 0 0 0 Ms Lydia Frankel Board Member 2.00 X 0 0 0 Mr Ira Krumholz Board Member 2.00 X 0 0 0 Ms Shelly Lewis Board Member 2.00 X 0 0 0 Mr Joshua Mayers Board Member 2.00 X 0 0 0 Ms Kelly Millstone Board Member 2.00 X 0 0 0 Mr Rick Mitchell Board Member 2.00 X 0 0 0 Mr Todd Podl Board Member 2.00 X 0 0 0 Ms Jennifer Reznick Board Member 2.00 X 0 0 0 Ms Jamie Rindsberg Board Member 2.00 X 0 0 0 Mr Bruce Rosenbaum Board Member 2.00 X 0 0 0 Mr Bennett Rubin Board Member 2.00 X 0 0 0 Ms Sarah Sager Board Member 2.00 X 0 0 0 Ms Sarah Schiavoni Board Member 2.00 X 0 0 0 Ms Karin Schleifer Board Member 2.00 X 0 0 0 Mr Marty Shankle Board Member 2.00 X 0 0 0 Ms Cheri Shapero Board Member 2.00 X 0 0 0 Mr Steve Shore Board Member 2.00 X 0 0 0 Mr Daniel Solomon Board Member 2.00 X 0 0 0 Mr Dan Spitz Board Member 2.00 X 0 0 0 Ms Rachel Weinberg Board Member 2.00 X 0 0 0 Ms Beth Weiner Board Member 2.00 X 0 0 0 Ms Stepanie Wieder Board Member 2.00 X 0 0 0 Ms Allison Wulinger Board Member 2.00 X 0 0 0 Ms Mindy Davidson Life Trustee 1.00 X 0 0 0 Mr Marc Freimuth Life Trustee 1.00 X 0 0 0 Mr Brent R Grover Life Trustee 1.00 X 0 0 0 Mr Earl Leiken Life Trustee 1.00 X 0 0 0 Mr Greg Marcus Life Trustee 1.00 X 0 0 0 Mr Michael Peterman Life Trustee 1.00 X 0 0 0 Mr Keith Polster Life Trustee 1.00 X 0 0 0 Ms Enid Rosenberg Life Trustee 1.00 X 0 0 0 Mr Peter Rzepka Life Trustee 1.00 X 0 0 0 Mr Gordon Safran Life Trustee 1.00 X 0 0 0 Mr William Schonberg Life Trustee 1.00 X 0 0 0 Mr Alan Semel Life Trustee 1.00 X 0 0 0 Ms Jeanne Tobin Life Trustee 1.00 X 0 0 0 Ms Peggy Wasserstrom Life Trustee 1.00 X 0 0 0 Mr Arthur Weisman Life Trustee 1.00 X 0 0 0 Mr Darrell Young Life Trustee 1.00 X 0 0 0 Mr Michael G Hyman President and CEO until 11/04/22 50.00 X 219851 0 4087 Ms Elizabeth J Nudelman Chief Financial Officer 50.00 X 148695 0 37938 Rabbi Carnie S Rose President and CEO 50.00 X 0 0 0 Mr Gilon Rubanenko COO until 06/30/22 50.00 X 191994 0 4294 Ms Michelle Eisenberg Chief HR Officer 50.00 X 111393 0 35349 Ms Traci E Felder Chief Development Officer 50.00 X 130730 0 12664 802663 0 94332 5 0 1 0 Kandle Dining Services 5290 Madison Pike Suite 200 Independence KY 41051 Camp Food Service 484626 Crystal Clear Building Services Inc PO Box 1053 Twinsburg OH 44087 Janitorial Services 319679 Adventurer Based Experiential Educators W 5641 Olson Road Holmen WI 54636 Security Upgrade 296570 Legacy Construction 6100 Oak Tree Blvd 200 Cleveland OH 44131 Covid Testing 257871 Authentic Israel 5185 MacArthur Blvd NW 640 Washington DC 20016 Israeli Travel 220661 7 3996235 6538 1803670 1572988 7379431 Activities 900099 6958618 6958618 Membership Dues 900099 2790579 2790579 Program Rentals 900099 76631 76631 9825828 61856 61856 366037 0 366037 366037 366037 1000 0 1000 1000 1000 71662 6538 16855 54807 54807 17688959 9825828 0 483700 X 275067 275067 560540 560540 5747085 4952801 562324 231960 405774 301583 89279 14912 650201 483249 143057 23895 469467 384258 66642 18567 119634 119634 51713 51713 1759733 1696076 52341 11316 207886 185808 3520 18558 299190 240130 43424 15636 1216652 1192754 19693 4205 682742 675593 5891 1258 181994 148796 27357 5841 1347991 1329127 15545 3319 362258 355142 5864 1252 Programming costs 1379074 1354821 12548 11705 Repairs and replacement 198187 196886 1072 229 28834 25329 2353 1152 15944022 13797420 1782797 363805 3523 2100 1709076 3256611 764425 606110 53971 29485 193764 154858 51004670 37025560 14806972 13979110 3317254 4134857 6541635 2202301 27390620 24365432 3613321 2178180 861214 822440 3937136 0 1849227 1132978 265527 0 10526425 4133598 X 7803046 14749149 9061149 5482685 16864195 20231834 27390620 24365432 X 1744937 308010 1314692 X 0 1 X 1 0 X 3143852 5973688 5297587 478644 7379431 22273202 8215627 4686370 7792755 3045709 9825828 33566289 11359479 10660058 13090342 3524353 17205259 55839491 82581 134305 145673 1000 128939 492498 0 82581 134305 145673 1000 128939 492498 55346993 435664 427441 606273 91295 427893 1988566 435664 427441 606273 91295 427893 1988566 18993 24863 7684 0 54807 106347 335495 335495 11814136 11112362 14039794 3615648 17687959 58269899 0.94980 0.94800 0.03410 0.03670 X Schedule A, Part III The Mandel Jewish Community Center of Cleveland changed from a June 30 fiscal year end to an August 31 fiscal year end during 2022. Therefore, the fiscal year end of 8/31/23 has been presented in column (e) 2022, the fiscal year end of 8/31/22 has been presented in column (d) 2021, the fiscal year end of 6/30/22 has been presented in column (c) 2020, the fiscal year end of 6/30/21 has been presented in column (b) 2019, and the fiscal year end of 6/30/20 has been presented in column (a) 2018. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2312732 60676 232725 72920 2533213 2279086 35108 43765 45227 2312732 2661854 93000 -420302 55466 2279086 1890190 87441 689024 4801 2661854 1949882 21259 -24559 56392 1890190 0.39314 0.42738 0.17948 1 0 3427979 3427979 34400277 26780625 7619652 4565156 3191822 1373334 8589833 7053113 1536720 21425 21425 13979110 Funds Held by Others 1624567 F Beneficial Interest in Perpetual Trusts 577734 F 2202301 X 18122004 308010 383247 691257 17430747 258212 258212 17688959 15685810 0 15685810 258212 258212 15944022 Part V, Line 4: The Center has a policy of appropriating for distribution each year 5% of its endowment fund's average fair value over the prior 12 quarters through the fiscal year-end preceding the fiscal year in which the distribution is planned. This is consistent with the Center's objective to maintain the purchasing power of the endowment assets held in perpetuity or for a specified term as well as to provide additional real growth through new gifts and investment return. Part X, Line 2: The FASB provides guidance for how uncertain income tax provisions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing tax returns to determine whether the positions are more-likely-than-not of being sustained when challenged or when examined by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not thresholds would be recorded as a tax benefit or expense and liability in the current year. For the year ended August 31, 2023, management has determined that there no uncertain tax positions. Part XI, Line 2d - Other Adjustments: Change in value of beneficial interests in perpetual trusts 18,835. Change in value of funds held by others 364,412. Part XI, Line 4b - Other Adjustments: Fundraising event expense 275,067. Scholarship expense -16,855. Part XII, Line 4b - Other Adjustments: Fundraising event expense 275,067. Scholarship expense -16,855. Middle East and North Africa 0 0 Program Services Field Trip 330336 0 0 0 0 0 0 330336 0 330336 0 0 0 0 0 0 Part III Accounting Method: Musical Revue & Reception 63062 3581 59481 2278 4985 3824 Marvelous Market 8045 0 8045 2081 1 7093 2957 4136 596 3091 78200 6538 71662 596 2278 4985 8996 16855 54807 1 Scholarships 303 275067 Part I, Line 2: A financial statement form is completed and copies of tax returns are provided. Financial Services Coordinator recommends based on this and CFO reviews and adjusts. X 1 1 X X 0 1 0 0 0 0 0 0 0 Mr Michael G Hyman President and CEO until 11/04/22 199159 0 0 0 20692 0 0 0 4087 0 223938 0 0 0 Mr Gilon Rubanenko COO until 06/30/22 180137 0 0 0 11857 0 3679 0 615 0 196288 0 0 0 Ms Elizabeth J Nudelman Chief Financial Officer 148245 0 0 0 450 0 3109 0 34829 0 186633 0 0 0 Part I, Line 1a Parsonage allowance for one staff member in calendar year 2022 and two staff members in calendar year 2023. Part I, Line 4b Michael Hyman and Gilon Rubananko participate in a supplemental non-qualified retirement plan. In 2022, Gilon Rubananko received a $8,600 contribution into the plan. A Colorado Educational & Cultural Facilities Authority 840676451 19645RGM7 2008-08-27 4000000 Finance Expansion, Winterize & Improve Camp Facilities and Grounds 0 0 0 A 4000000 76000 16239 112458 404323 3390980 2009 1 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 1 1 1 JP MORGAN CHASE 30.000000000000 0 0 0 0 0 A 0 Date Rebate Computation Performed Issuer Name: Colorado Educational & Cultural Facilities Authority Date the Rebate Computation was Performed: 09/04/2013 Form 990, Part VI, Section A, line 2 Familial relationship exist between the following life trustees: Gordon Safran and Mindy Davidson. Form 990, Part VI, Section B, line 11b Form 990 is prepared by our tax advisors and reviewed by the Chief Financial Officer. The Treasurer of the Board of Trustees reviews the complete copy of the return. The return is then reviewed by the officers of the Board and the Finance Committee with donor information omitted to maintain confidentiality. The full Board of Trustees is notified that a Public Disclosure copy of the Form 990 is available to all board members prior to filing. The return is then presented to the CEO for signature. Form 990, Part VI, Section B, line 12c The Mandel Jewish Community Center of Cleveland ("Mandel JCC") has a written conflict of interest policy in place. The policy requires that on an annual basis each Board member completes a Conflict of Interest disclosure statement. This statement is distributed and collected by the Executive Assistant and is maintained in that office. Each disclosure statement that contains a 'yes' answer to any one or more questions is given to the Executive Director and Board President. If a conflict is deemed material, the Board member with the conflict recuses himself/herself from discussions and voting on the matter. Form 990, Part VI, Section B, line 15a The Compensation Committee, consisting of the Board's Chair, Treasurer, and the Chair of the Personnel Committee, work together to gather and evaluate comparability data utilized in determining annual compensation. This compensation determination process is documented. Form 990, Part VI, Section C, line 19 Corporate compliance documents are available upon request at the corporate administrative offices for the same period of time as set forth in IRC Section 6104(d). Form 990, Part IX, line 11g Contract Labor Fees: Program service expenses 1,696,076. Management and general expenses 52,341. Fundraising expenses 11,316. Total expenses 1,759,733. Form 990, Part XI, line 9: Change in Value of Beneficial Interest in Perpetual Trusts 18,835. Change in Value of Funds Held by Others 364,412. Change in Investment Rate Swap Adjustment 180,527. Pension Liability Adjustment 750,918.