2026-02-09T14:13:16-06:00 2025-05-31 261472386 SCHAFER TSCHOPP & MITCHELL LLLP 341 N MAITLAND AVENUE SUITE 115 MAITLAND FL 32751 990 2024-06-01 471895134 JACK & LEE ROSEN JEWISH COMMUNITY CENTER INC JACK 4073875330 11184 S APOPKA VINELAND ROAD ORLANDO FL 32836 JASON JACOBSON CFO 4073875330 2026-02-09 1 0 THOMAS TSCHOPP P00836892 4078752760 2024 2025-03-06 01:10:19Z JASON JACOBSON 11184 S APOPKA VINELAND ROAD ORLANDO FL 32836 4036061 0 X WWW.ROSENJCC.ORG X 2014 FL TO BE A WELCOMING AND INCLUSIVE COMMUNITY HUB, ROOTED IN JEWISH VALUES, WHERE INDIVIDUALS AND FAMILIES FROM ALL FAITHS AND BACKGROUNDS COME TOGETHER TO LEARN, GROW, AND CONNECT THROUGH MEANINGFUL ACTIVITIES THAT FOSTER EDUCATION, WELL-BEING, AND CULTURAL ENRICHMENT. 10 10 107 21 -66733 0 801400 880491 3222668 2774972 24 245 -94426 -54718 3929666 3600990 0 0 0 0 2799055 2525934 0 0 0 1145742 1228721 3944797 3754655 -15131 -153665 779076 1023628 488526 886743 290550 136885 X TO BE A WELCOMING AND INCLUSIVE COMMUNITY HUB, ROOTED IN JEWISH VALUES, WHERE INDIVIDUALS AND FAMILIES FROM ALL FAITHS AND BACKGROUNDS COME TOGETHER TO LEARN, GROW, AND CONNECT THROUGH MEANINGFUL ACTIVITIES THAT FOSTER EDUCATION, WELL-BEING, AND CULTURAL ENRICHMENT. 0 0 2718558 2774972 EARLY CHILDHOOD LEARNING: THE ROSEN JCC EARLY CHILDHOOD LEARNING CENTER STRIVES TO GIVE CHILDREN A BALANCED PROGRAM THAT PROVIDES THE BEST AND MOST APPROPRIATE CREATIVE HANDS-ON LEARNING EXPERIENCES. THE CHILDREN EMBARK ON AN EXPLORATION OF CONCEPTS, GAIN AWARENESS AND UNDERSTANDING OF LITERACY AND NUMERACY, AND BECOME MORE ARTICULATE, CONFIDENT INDIVIDUALS. YOUR CHILD WILL MAKE LIFE-LONG FRIENDSHIPS AND DEVELOP LIFE SKILLS SUCH AS FOCUS, SELF CONTROL AND CRITICAL THINKING. EDUCATING YOUNG CHILDREN IS BOTH AN ART AND A SCIENCE. THE ROSEN JCC IS AN EXPERT IN BOTH. THE ROSEN JCC CREATES A SAFE, CARING, NURTURING EDUCATIONAL ENVIRONMENT FOR CHILDREN TO GROW AND DEVELOP. THE ROSEN JCC'S DAILY AFTER SCHOOL PROGRAM(JU) PROVIDES TRANSPORTATION FROM LOCAL SCHOOLS, HOMEWORK HELP AND STRUCTURED ACTIVITIES. WE HAVE LOW RATIOS FOR ALL PROGRAM (1:10), BACKGROUND CHECKED COUNSELORS, AN IN-DOOR GYMNASIUM AND BRAND NEW CLASSROOMS. OUR SUMMER CAMP, CAMP J, IS MORE THAN JUST A CAMP-IT'S A FAMILY. OUR CARING, SUPPORTIVE COUNSELORS TEACH OUR CAMPERS TO BECOME MORE INDEPENDENT AND EMBRACE THEIR CURIOSITY. THERE IS TRADITIONAL CAMP AND SPECIALTY CAMPS EACH WEEK. CAMP J IS OPEN TO ALL CHILDREN FROM TODDLERS TO TEENS AND EMBRACES OUR LOCAL COMMUNITY DIVERSITY, WELCOMING CHILDREN AND FAMILIES OF ALL BACKGROUNDS. THE ROSEN JCC IS PLEASED TO OFFER A CHILDREN'S PROGRAM WHICH IS RICH IN JEWISH CULTURE, TRADITION AND VALUES. 2718558 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 107 1 1 1 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X JASON JACOBSON 4073875330 11184 S APOPKA VINELAND RD ORLANDO FL 32836 SHELLIE SPEAR PRESIDENT 1.00 X X 0 0 0 YAEL SPEKTOR FIRST VICE PRESIDENT 1.00 X X 0 0 0 SAM CAMPION FINANCE VICE PRESIDENT 1.00 X X 0 0 0 BRIAN LORENZ SECRETARY 1.00 X X 0 0 0 DERREN CIAGLIA DIRECTOR 1.00 X 0 0 0 DEBBI ANDREWS DIRECTOR 1.00 X 0 0 0 ADAM COHN DIRECTOR 1.00 X 0 0 0 MATT HOCHBERG DIRECTOR 1.00 X 0 0 0 GARY APPELSIES DIRECTOR 1.00 X 0 0 0 JASON JACOBSON IMMEDITE PAST PRESIDENT AND CFO 1.00 X 0 0 0 OFIRA BONDOROWSKY CEO 40.00 X 174901 0 0 174901 0 0 1 0 1 0 0 173931 72236 634324 880491 PROGRAM, TUITION & FEE 611600 2774972 2774972 2774972 245 245 368338 435071 -66733 -66733 -66733 OTHER INCOME 12015 12015 12015 3600990 2786987 -66733 245 174901 150762 24139 2052041 1768824 283217 134682 116094 18588 164310 141632 22678 4586 4586 9515 9515 15081 15081 140498 140498 224781 224781 102446 102446 953 953 52629 52629 132851 132851 PROGRAM EXPENSES 155941 155941 OTHER EXPENSES 116336 5193 111143 CONTRACT SERVICES 105539 105539 SPECIAL EVENT EXPENSE 89248 89248 78317 67798 10519 3754655 2718558 1036097 0 335346 616657 74109 0 35568 28782 66015 81303 841136 544250 268038 296886 779076 1023628 152994 234179 259002 373818 19818 143630 56712 135116 488526 886743 X 166360 -68512 124190 205397 290550 136885 779076 1023628 -153665 0 X 0 1 X 1 0 X 1003155 650343 1116279 801400 880491 4451668 2003292 2667879 3242392 3278452 2774972 13966987 3006447 3318222 4358671 4079852 3655463 18418655 0 0 0 18418655 11539 21343 22219 17079 12015 84195 3017986 3339565 4380890 4096931 3667478 18502850 0.99540 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 841136 544250 296886 296886 CURRENT PORTIONS OF LOANS PAYABLE 135116 135116 X 4036061 435071 435071 3600990 0 3600990 4189726 435071 435071 3754655 0 3754655 PART X, LINE 2: THE ROSEN JCC BECAME EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE EFFECTIVE SEPTEMBER 17, 2014. THE UNRELATED BUSINESS ACTIVITIES HAVE SUFFICIENT DIRECT AND INDIRECT EXPENSES TO ELIMINATE ANY INCOME TAX LIABILITY. THEREFORE, THE ROSEN JCC HAS MADE NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT HAS ANALYZED THE ROSEN JCC'S VARIOUS FEDERAL AND STATE FILING POSITIONS AND BELIEVES THAT ITS INCOME TAX FILING POSITION AND DEDUCTIONS ARE WELL DOCUMENTED AND SUPPORTED, AND THAT NO ACCRUALS FOR TAX LIABILITIES ARE NECESSARY. THEREFORE, NO RESERVES FOR UNCERTAIN INCOME TAX POSITIONS HAVE BEEN RECORDED. THE ROSEN JCC REMAINS SUBJECT TO EXAMINATION BY THE US INTERNAL REVENUE SERVICE THROUGH THE YEAR ENDED MAY 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 0 0 0 0 0 0 0 0 0 OFIRA BONDOROWSKY CEO 174901 0 0 0 0 0 0 0 0 0 174901 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B CEO AND CFO REVIEW THE FORM 990 WITH THE BOARD FINANCE COMMITTEE. THE FORM 990 IS THEN DISTRIBUTED VIA EMAIL TO THE FULL BOARD BEFORE BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C DURING THE ANNUAL BOARD NOMINATION PROCESS, NEW POTENTIAL CANDIDATES DISCLOSE ANY CONFLICTS DURING THE APPLICATION PROCESS. FORM 990, PART VI, SECTION B, LINE 15 THE PROCESS FOR DETERMINING COMPENSATION OF THE CEO USUALLY INCLUDES A COMPARABILITY DATA ASSESSMENT COMPRISING OF A JCC ASSOCIATION (OUR GOVERNING BODY) NATIONAL SALARY SURVEY, FLORIDA JCC'S-ONLY SURVEY, AND A ROLLINS COLLEGE SURVEY OF NONPROFIT SALARIES IN THE ORLANDO AREA. IN ADDITION, THE BOARD PRESIDENT, WITH INPUT FROM THE FULL BOARD, CONDUCTS AN ANNUAL PERFORMANCE REVIEW & SETS GOALS FOR THE COMING YEAR. THE BOARD PRESIDENT DOCUMENTS THIS REVIEW AND DECISIONS RELATED TO SALARY COMPENSATION. KEY MANAGEMENT EMPLOYEES ARE ANNUALLY REVIEWED & EVALUATED BY THE CEO TAKING INTO ACCOUNT THE PERFORMANCE OF THE PRIOR YEAR AND ANTICIPATED DUTIES AND GOALS FOR THE COMING YEAR. SIMILIAR TO THE CEO, A DATA ASSESSMENT IS ALSO CONDUCTED COMPRISING OF A JCC ASSOCIATION (OUR GOVERNING BODY) NATIONAL SALARY SURVEY, FLORIDA JCC'S - ONLY SURVEY, AND A ROLLINS COLLEGE SURVEY OF NONPROFIT SALARIES IN THE ORLANDO AREA. THE CEO DOCUMENTS THIS REVIEW AND SALARY COMPENSATION DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION MADE AVAILABLE UPON REQUEST.