2024-05-15T11:07:08-05:00 2023-06-30 111986323 MARCUM LLP 1899 L STREET NW SUITE 850 WASHINGTON DC 20036 990 2022-07-01 530205921 BENDER JCC OF GREATER WASHINGTON BEND 3018810100 1445 RESEARCH BOULEVARD ROCKVILLE MD 20850 SARAH FEINBERG CFAO 3018810100 2024-05-14 1 SARAH FEINBERG 999009999 0 FRANK H SMITH P00639053 2022274000 2024-05-14 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSHUA BENDER 1445 RESEARCH BOULEVARD ROCKVILLE MD 20850 13207768 0 X WWW.BENDERJCCGW.ORG X 1923 DC WE CULTIVATE COMMUNITIES IN A WARM AND INCLUSIVE ENVIRONMENT TO CELEBRATE JEWISH LIFE AND VALUES. 18 18 406 50 0 0 7230289 3730188 6736116 7815270 265579 460961 368479 192055 14600463 12198474 61141 39643 0 0 5450599 6249990 0 0 495405 5828370 6412419 11340110 12702052 3260353 -503578 31428490 30368574 10163756 9368515 21264734 21000059 X THE BENDER JCC EMBRACES AND WELCOMES THE DIVERSITY OF OUR COMMUNITY AND ENCOURAGES EVERYONE TO SEEK MEANING AND FULFILLMENT BY PARTICIPATING IN OUR RICH PROGRAMMING INSPIRED BY OUR JEWISH HERITAGE. WE OPEN OUR DOORS TO EVERYONE, INCLUDING PEOPLE OF ALL BACKGROUNDS, RELIGIONS, ABILITIES, AND SEXUAL ORIENTATIONS, AND INTERFAITH COUPLES AND FAMILIES. 0 0 3500975 39643 597289 HEALTH AND WELLNESS - WELLNESS AT THE BENDER JCC INCLUDES MEMBERSHIP, HEALTH & FITNESS AND AQUATICS. FROM PERSONAL TRAINING AND PHYSICAL THERAPY, TO PROACTIVE SENIOR HEALTH EDUCATION, THE CENTER IS PROUD TO OFFER MEMBERS OF ALL AGES A NUMBER OF ONGOING WELLNESS PROGRAMS AND ACTIVITIES THAT STRENGTHEN BOTH BODY AND MIND. WITH OVER 40,000 SQUARE FEET, YEARROUND INDOOR AND OUTDOOR POOLS, AND STATE-OF-THE-ART EQUIPMENT, THE WEINBERG HEALTH & FITNESS CENTER OFFERS COMPREHENSIVE AND CUTTING-EDGE FITNESS OPTIONS. 2458945 2357917 EARLY CHILDHOOD - THE CENTER'S PRESCHOOL ENGAGES, CHALLENGES, AND ENRICHES CHILDREN'S EXPLORATION AND LEARNING IN A SAFE, SUPPORTIVE SETTING USING A CARING, NURTURING AND HIGHLY-TRAINED STAFF. A PLAY-BASED CURRICULUM-FOUNDED ON EMERGENT CURRICULUM AND INSPIRED BY THE REGGIO EMILIA APPROACH-ENABLES CHILDREN TO BECOME ACTIVE LEARNERS AND ENGAGED CLASSROOM PARTICIPANTS. INTEREST-BASED TOPIC STUDIES INVITE STUDENTS TO EXPLORE THE WORLD AROUND THEM. CHILDREN ARE ENCOURAGED TO EXPRESS THEMSELVES THROUGH ART AND MUSIC, AND JEWISH VALUES, CUSTOMS, AND TRADITIONS ARE INTEGRATED THROUGHOUT CURRICULUM. IN FY23, APPROXIMATELY 120 STUDENTS AND THEIR FAMILIES WERE SERVED THROUGH THE PRESCHOOL. HOLIDAY-BASED FAMILY CELEBRATIONS SUCH AS PIZZA IN THE HUT FOR SUKKOT AND HANUKKAH SING, FUN SOCIAL OPPORTUNITIES FOR CHILDREN AND THEIR FAMILIES, SUCH AS FAMILY PLAY DATES, AND UNIQUE LEARNING OPPORTUNITIES, SUCH AS OUR GALLERY EXHIBITS AND CURRICULUM NIGHT ARE ALL PART OF THE YEARLY CALENDAR. 1747210 1452398 CAMP, YOUTH AND TEENS - CAMP JCC OFFERS PROGRAMS THAT BRING OUT THE BEST IN EVERY CAMPER. FROM SWIMMING AND DAY TRIPS TO CREATIVE ARTS, CAMP JCC ALLOWS CAMPERS TO GROW, EXPLORE THEIR STRENGTHS, AND BUILD JEWISH IDENTITY. IN FY23, APPROXIMATELY XXX CAMPERS ATTENDED ONE OR MORE OF OUR THREE SUMMER SESSIONS. CAMP JCC'S NATIONALLY-RECOGNIZED INCLUSIVE PROGRAM ALLOWS CHILDREN OF ALL BACKGROUNDS AND ABILITIES TO PARTICIPATE IN A SUMMER OF FUN, SOCIALIZATION AND GROWTH. THIS INCLUDED OVER XXX CHILDREN AND YOUNG ADULTS WITH DISABILITIES, ALLOWING THEM THE CHANCE TO HAVE A FULL CAMP EXPERIENCE ALONGSIDE THEIR SIBLINGS AND FRIENDS. PARTICIPATING IN OUR AFTER-SCHOOL PROGRAM ALLOWED STUDENTS IN GRADES K-6 TO SOCIALIZE WITH FRIENDS, COMPLETE HOMEWORK WITH STAFF ASSISTANCE AND STAY ACTIVE THROUGH A VARIETY OF SUPERVISED ACTIVITIES. WE ALSO RAN OUR AFTERSCHOOL DANCE AND SPORTS PROGRAMMING WITH XX YOUTH ENROLLED THROUGHOUT THE YEAR. 1094194 544632 ADULT SERVICES 346649 200511 SPECIAL NEEDS 1440843 745143 9147973 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 58 0 1 406 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 18 18 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MD VA X MARCUS BRYANT 3018810100 1445 RESEARCH BOULEVARD ROCKVILLE MD 20850 DARYLE BOBB ACTING CHAIR 10.00 X X 0 0 0 DALE SINGER BOARD CHAIR- UNTIL 06/22 10.00 X X 0 0 0 BARRY KAPLAN TREASURER 10.00 X X 0 0 0 CHARLES LIVINGTON ASSISTANT TREASURER 10.00 X X 0 0 0 WENDY MORRIS SECRETARY 10.00 X X 0 0 0 RACHEL WEINSTEIN OMBUDSMAN 10.00 X X 0 0 0 ELANA FINE BOARD MEMBER 5.00 X 0 0 0 BRIAN GAINES BOARD MEMBER 5.00 X 0 0 0 DAVID HELFAND BOARD MEMBER-AS OF 07/22 5.00 X 0 0 0 STEVE HEITZNET BOARD MEMBER- UNTIL 06/22 5.00 X 0 0 0 MEREDITH JACOBS BOARD MEMBER 5.00 X 0 0 0 ANNE KAISER BOARD MEMBER 5.00 X 0 0 0 RAMI KANDEL BOARD MEMBER 5.00 X 0 0 0 ERIC KLEIN BOARD MEMBER 5.00 X 0 0 0 JEFFREY KRAUTHAMER BOARD MEMBER 5.00 X 0 0 0 JENNIFER LAVINBUK BOARD MEMBER 5.00 X 0 0 0 MICHAEL LYUBINSKY BOARD MEMBER-UNTIL 06/22 5.00 X 0 0 0 REBECCA ROBINS BOARD MEMBER-AS OF 07/22 5.00 X 0 0 0 REBECCA STALLONE BOARD MEMBER 5.00 X 0 0 0 BRUCE WIENER BOARD MEMBER 5.00 X 0 0 0 MONTY YOLLES BOARD MEMBER 5.00 X 0 0 0 JOSH BENDER CHIEF EXECUTIVE OFFICER 40.00 X 287422 0 29935 SARAH FEINBERG CHIEF FINANCIAL & ADMINISTRATIVE OFFICER 40.00 X 165642 0 8804 SUSAN FISCHER CHIEF PROGRAM OFFICER 40.00 X 130538 0 1405 RACHEL OSSMAN CHIEF DEVELOPMENT OFFICER 40.00 X 126104 0 8340 PHIL LIEBSON CHIEF OPERATING OFFICER 40.00 X 101366 0 8108 BRANDON CHIAT CHIEF MARKETING OFFICER 40.00 X 78351 0 0 SARAH MEYTIN DIRECTOR OF BENDER ECC 40.00 X 104903 0 1149 994326 0 57741 6 0 1 0 PREMIER POOL MANAGEMENT INC 12339 CARROLL AVE SUITE B ROCKVILLE MD 20852 POOL MANAGEMENT 751363 HEBREW HOME OF GREATER WASHINGTON 6121 MONTROSE ROAD ROCKVILLE MD 20852 COMMON AREA MANAGEMENT 696485 PMM COMPANIES 15938 DERWOOD ROAD ROCKVILLE MD 20855 JANITORIAL SERVICES 497973 NTIVA INC 7900 WESTPARK DRIVE SUITE A100 MCLEAN VA 22102 COMPUTER CONSULTANT AND MANAGEMENT FEES 244351 AR MARANI INC 7500 HARFORD ROAD BALTIMORE MD 21234 CONTRACTOR - JCC PAVILION 223925 8 536 666581 1247204 1815867 2295 3730188 PROGRAM FEES 900099 5152747 5152747 MEMBERSHIP DUES 900099 1812746 1812746 RENTAL INCOME 900099 849777 849777 7815270 352094 352094 1043069 934202 108867 108867 108867 39610 666581 64181 -24571 -24571 10993 10911 82 82 MISCELLANEOUS 900099 216544 216544 216544 12198474 7815352 0 652934 39643 39643 982176 754979 134852 92345 4474253 3386431 842755 245067 409746 200716 183416 25614 383815 246560 123549 13706 9947 9947 103456 103456 28423 16259 12164 1250561 1066799 183762 172334 119413 52921 2228185 1347332 831007 49846 190963 187264 3699 207659 194029 13415 215 215619 197939 10934 6746 931267 876683 26675 27909 128652 73384 46607 8661 PROGRAM SUPPLIES 377892 233967 79428 64497 MEMBERSHIP DUES 138995 19535 119422 38 RENTAL/MAINT. EQUIP 124529 88634 34095 1800 PRINTING AND PUBLICATIO 83896 43113 34349 6434 220041 71552 208126 -59637 12702052 9147973 3058674 495405 4127196 3123511 852726 436805 2167969 1449246 191546 298837 147040 182482 32522827 16561822 15628063 15961005 4844309 5669746 3444497 3221363 25144 25579 31428490 30368574 992257 1064347 2056068 1925555 7019107 6370830 96324 7783 10163756 9368515 X 9306803 9329941 11957931 11670118 21264734 21000059 31428490 30368574 -503578 238903 0 X 0 1 X 1 0 X 3862581 4036248 4212980 7179969 3063607 22355385 3862581 4036248 4212980 7179969 3063607 22355385 792152 21563233 153697 169148 156312 187492 352094 1018743 27440 19230 10513 48367 216546 322096 23696224 35361800 0.91000 0.93560 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2018 AMOUNT: $ 27,440. 2019 AMOUNT: $ 19,230. 2020 AMOUNT: $ 10,513. 2021 AMOUNT: $ 48,367. 2022 AMOUNT: $ 216,546. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9886981 263987 681617 -437696 10394899 9587730 1402444 -756548 346645 9886981 8144572 51066 1974213 553253 28868 9587730 8747127 54749 118798 776102 8144572 8927986 42184 441497 639640 24900 8747127 0.00000 0.87359 0.12641 1 0 28763036 14272099 14490937 2058953 1996152 62801 1700838 293571 1407267 15961005 UNITED JEWISH ENDOWMENT FUND 3221363 F 3221363 DEPOSITS PAYABLE 685 CAPITAL LEASE OBLIGATIONS 7098 7783 X 12437377 238903 238903 12198474 0 12198474 12702052 0 12702052 0 12702052 PART V, LINE 4: THE CENTER USES ITS ENDOWMENT FUNDS AS NEEDED FOR NEW INITIATIVES AND TO COVER OPERATING CASH SHORTFALLS AS APPROVED BY THE BOARD OF DIRECTORS. PART X, LINE 2: THE CENTER EVALUATED ITS UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED JUNE 30, 2023, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL SPECIAL EVENT EXPENSES PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: ADDITIONAL SPECIAL EVENT EXPENSES PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD DINNER OF CHAMPIONS 169775 130165 39610 2845 12 1018 8529 SPRING EVENT/REIMAGINED 55000 55000 20652 3945 27180 224775 185165 39610 2845 12 21670 3945 35709 64181 -24571 1 SCHOLARSHIP TO INDIVIDUALS 24 39643 PROGRAM AND MEMBERSHIP FINANCIAL ASSISTANCE PART I, LINE 2: SCHOLARSHIP FUNDS PROVIDED BY THE CENTER ARE FOR THE CENTER'S PROGRAMS INCLUDING ECC TUITION, CAMP TUITION, AND OTHER MISCELLANEOUS PROGRAM SCHOLARSHIPS. IN THE EVENT THAT A SCHOLARSHIP RECIPIENT DROPS OR CANCELS A CLASS, THE SCHOLARSHIP FUNDS ARE REVOKED AND OFFERED TO THE NEXT PERSON ON THE SCHOLARSHIP LIST. SCHOLARSHIPS ARE NOT OFFERED FOR NON-CENTER PROGRAMS. X X X 0 0 0 0 0 0 0 1 0 JOSH BENDER CHIEF EXECUTIVE OFFICER 269122 0 18300 0 0 0 2920 0 27015 0 317357 0 0 0 SARAH FEINBERG CHIEF FINANCIAL & ADMINISTRATIVE OFF 164142 0 1500 0 0 0 1789 0 7015 0 174446 0 0 0 PART I, LINE 7 JOSH BENDER, CEO, RECEIVED A 4% BONUS IN FY23 IN RECOGNITION OF FUNDRAISING WORK. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE CENTER IS DIVIDED INTO TWO CLASSIFICATIONS, ACTIVE AND SPECIAL MEMBERSHIP. SPECIAL MEMBERS MAY NOT SIT AS MEMBERS ON THE BOARD OF DIRECTORS, VOTE, OR HOLD OFFICE. FORM 990, PART VI, SECTION A, LINE 7B ONE HUNDRED ACTIVE MEMBERS CONSTITUTE A QUORUM AND A MAJORITY OF THE QUORUM WILL BE REQUIRED FOR DISAPPROVING ANY MEMBER OF A SLATE OF CANDIDATES FOR THE BOARD OF DIRECTORS PROPOSED BY THE GOVERNANCE COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS OR FOR NOMINATING AND ELECTING ANY NON-SLATED MEMBER TO THE BOARD OF DIRECTORS. IF AT ANY SUCH MEETING THERE SHALL BE A FAILURE TO ACHIEVE A QUORUM, THE MEETING WILL BE ADJOURNED. FORM 990, PART VI, SECTION B, LINE 11B UPON COMPLETION BY AN OUTSIDE ACCOUNTING FIRM, THE CFO AND CEO REVIEW THE DATA FOR ACCURACY AND COMPLETENESS. THE OUTSIDE ACCOUNTING FIRM THEN PRESENTS THE DRAFT FEDERAL FORM 990 TO THE BENDER JCC AUDIT COMMITTEE FOR REVIEW. LASTLY, A COPY OF THE DRAFT FEDERAL FORM 990 IS DISTRIBUTED TO EACH MEMBER OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST FORMS ARE COMPLETED BY EACH NEW BOARD MEMBER AND KEY STAFF UPON JOINING THE CENTER. NEW FORMS ARE OBTAINED AT THE BEGINNING OF EACH FISCAL YEAR FROM CURRENT BOARD MEMBERS AND KEY STAFF, AND THE FORMS ARE REVIEWED BY THE CEO. ANY BOARD MEMBERS AND KEY STAFF WHO DISCLOSE POTENTIAL CONFLICTS RECUSE THEMSELVES FROM ANY SUCH DISCUSSIONS AND VOTES. WITH RESPECT TO POTENTIAL CONTRACTS, AT THE BEGINNING OF ANY DISCUSSION INVOLVING THESE CONTRACTS, A CALL FOR POTENTIAL CONFLICTS AMONGST BOARD MEMBERS AND KEY STAFF IS TAKEN PLACE DURING THE MEETING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS AND KEY EMPLOYEES IS BASED ON ANNUAL PERFORMANCE EVALUATIONS. A COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES THE CEO'S PERFORMANCE, WHILE OTHER KEY EMPLOYEES ARE EVALUATED BY THE CEO. COMPENSATION FOR CHIEF-LEVEL EXECUTIVES IS DETERMINED BY A COMMITTEE OF BOARD MEMBERS USING FACTORS SUCH AS EMPLOYEE PERFORMANCE, MARKET REPORTS, AND OTHER COMPARABILITY ANALYSIS TO THOSE WHO ARE SIMILARLY SITUATED AT OTHER ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS ARE POSTED ON GUIDESTAR.ORG AND CHARITYNAVIGATOR.ORG. THE MOST RECENT TAX FILINGS AND FINANCIAL DATA CAN ALSO BE LOCATED AT PROPUBLICA.ORG/NONPROFITS THE JCC'S PRIVACY POLICY IS AVAILABLE ON THE BENDER JCC WEBSITE AT: BENDER JCC POLICIES | BENDER JCC (BENDERJCCGW.ORG) ALL OTHER INFORMATION IS AVAILABLE UPON REQUEST VIA THE "CONTACT US" LINK ON THE WWW.BENDERJCCGW.ORG WEBSITE, BY PHONE, E-MAIL AND/OR IN PERSON.