2024-06-03T08:54:28-07:00 2023-12-31 990 2023-01-01 237099138 JEWISH COMMUNITY CENTER ASSOCIATION OF INDIANAPOLIS INCORPORATED JEWI 3172519467 6701 Hoover Road Indianapolis IN 462604198 Cheryl Gatzmer CFO 3175544909 2024-05-22 Cheryl Gatzmer 999009999 1 1 11 0 AAL2 2023 2023-04-26 12:10:37Z Jewish Community Center Association of Indianapolis Inc 6701 Hoover Road Indianapolis IN 46260 7571568 0 X JCCINDY.ORG X 1932 IN THE JCC OF INDIANAPOLIS ENRICHES THE COMMUNITY BY PERPETUATING JEWISH TRADITION AND HERITAGE WHILE CELEBRATING DIVERSITY OF BELIEFS. (CONTINUED ON SCHEDULE O) 23 23 315 70 -13 0 2738899 1907243 4738171 5263790 57427 119324 287907 279448 7822404 7569805 199910 232825 0 0 4254503 4615133 0 0 331930 2443026 2538260 6897439 7386218 924965 183587 5579962 5388286 2592540 1648170 2987422 3740116 THE JCC OF INDIANAPOLIS ENRICHES THE COMMUNITY BY PERPETUATING JEWISH TRADITION AND HERITAGE WHILE CELEBRATING DIVERSITY OF BELIEFS THROUGH ART, EDUCATION, AND HEALTH AND WELLNESS PROGRAMS. THE FACILITIES AND PROGRAMS FOR ALL THE JCC IS A HUB OF ACTIVITY ON INDIANAPOLIS' NORTH SIDE. (CONTINUED ON SCHEDULE O) 0 0 2833995 81760 3205397 EARLY CHILDHOOD AND OUT-OF-SCHOOL CARE PROGRAMS. THE JCC PROVIDES FULL DAY EARLY CHILDHOOD EDUCATION FOR AN AVERAGE OF 118 PRE-K INFANTS AND TODDLERS YEAR-ROUND. AFTER SCHOOL CARE IS PROVIDED FOR 50 YOUTH AS WELL AS ALL-DAY CARE WHEN SCHOOL IS OUT OF SESSION. THERE WERE 302 UNIQUE K-7TH GRADERS IN THE SUMMER CAMP PROGRAM. EXPERIENCES ARE AGE-APPROPRIATE FOR MAXIMUM PHYSICAL, MENTAL AND SOCIAL GROWTH AND STEPPED UP FOR INSPIRATIONAL ARCS: LEARNING THROUGH PLAY FOR PRE-K; FRIENDSHIP-BUILDING THROUGH GAMES, NATURE AND SCIENCE FOR YOUNGER CHILDREN; DEVELOPMENT OF SPECIAL INTERESTS FOR GRADES 2-5; LOCATED AT A FULL-SERVICE FITNESS FACILITY, ENRICHMENT ACTIVITIES ARE READILY AVAILABLE IN TENNIS, SPORTS, DANCE AND SWIMMING. 2375188 151050 3155723 HEALTH AND WELLNESS. THE JCC PROVIDED THE OPPORTUNITY FOR 4,663 HOUSEHOLD MEMBERS WITHIN A MOSTLY 10-MILE RADIUS TO MAINTAIN A HEALTHY LIFESTYLE. THE FULL RANGE OF FITNESS ACTIVITIES INCLUDES SWIMMING (A THERAPY POOL AND INDOOR/OUTDOOR COMPETITION-SIZED POOLS, PLUS OUTDOOR ZERO-DEPTH POOL AND SLIDE WITH LAZY RIVER), SPORTS (TENNIS, PICKLEBALL, BASKETBALL AND MARTIAL ARTS) AND FITNESS (20,000 SQUARE FOOT AREA WITH INDOOR TRACK, CYCLING STUDIO, CARDIO AND STRENGTH BUILDING EQUIPMENT). THE JCC PROVIDED 3,295 PERSONAL TRAINING SESSIONS AND 2,704 PILATES REFORMER AND YOGA SESSIONS. IN TENNIS, THERE WERE MORE THAN 915 GROUP LESSONS (449 CHILDREN AND 466 ADULTS), PLUS PRIVATE LESSONS, SOCIAL EVENTS, AND COMPETITIVE EVENTS. THE JCC ALSO PROVIDED GROUP SWIM LESSONS TO 544 INDIVIDUALS AND PRIVATE SWIM LESSONS TO 241 INDIVIDUALS. 334287 15 234044 ARTS. THE JCC PROVIDED 14 PROGRAMS, INCLUDING AUTHOR APPEARANCES, FILMS, PERFORMANCES AND ART GALLERY SHOWS TO IMPACT MORE THAN 2,500 PEOPLE. THE ANN KATZ FESTIVAL OF BOOKS AND ARTS IS THE LARGEST FESTIVAL OF ITS KIND IN CENTRAL INDIANA. FOR 25 YEARS IT HAS SHOWCASED A VARIETY OF AUTHORS, FILMS, DANCE, AND PERFORMING ARTISTS. THE COMMUNITY IS FINANCIALLY INVESTED IN THE VALUE OF THE ARTS PROGRAM, FUNDRAISING $188,000 IN 2023. ARTS PROGRAMS ARE AN IMPORTANT BRIDGE FOR CONNECTING THE JCC TO NON-PROFIT, PHILANTHROPIC, RELIGIOUS AND CORPORATE COMMUNITIES. 0 0 0 5543470 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 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 0 0 0 0 1 13 0 1 315 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X Cheryl Gatzmer 3175544909 6701 Hoover Road Indianapolis IN 462604198 Eric Koehler CEO 40 0 X X X 225273 0 41084 Cheryl Gatzmer CFO 40 0 X 118560 0 11269 Marshall Kahn Past Board Chair 1 0 X 0 0 0 Eric Ratner Board Chair 3 0 X 0 0 0 Chelsea Cantu Vice President 1.00 0 X 0 0 0 Benjamin Grande Vice President 1 0 X 0 0 0 Rebecca Miller Vice President 1 0 X 0 0 0 Malcolm Newton Vice President 1 0 X 0 0 0 Abraham Benson Elected Board Member 1 0 X 0 0 0 Alan Bercovitz Elected Board Member 1 0 X 0 0 0 Jeffrey Cohen Elected Board Member 1 0 X 0 0 0 Brandon Fitzsimmons Elected Board Member 1 0 X 0 0 0 Andrew Hawickhorst Elected Board Member 1 0 X 0 0 0 David Katz Elected Board Member 1 0 X 0 0 0 Nancy Koppel Elected Board Member 1 0 X 0 0 0 Tim Maginn Elected Board Member 1 0 X 0 0 0 Amar Patel Elected Board Member 1 0 X 0 0 0 Kathleen Rothenberg Elected Board Member 1 0 X 0 0 0 Suzanne Rothenberg Elected Board Member 1 0 X 0 0 0 Elizabeth Sommers Elected Board Member 1 0 X 0 0 0 Darshan Soni Elected Board Member 1 0 X 0 0 0 George Taylor Elected Board Member 1 0 X 0 0 0 Alexandra Weiss Elected Board Member 1 0 X 0 0 0 Richard Weiss Elected Board Member & Treasurer 1 0 X 0 0 0 Ashley Youmell Elected Board Member 1 0 X 0 0 0 343833 0 52353 2 0 1 0 0 11977 0 0 0 754473 1140793 11034 1907243 Membership Due 900099 2246566 2246566 0 0 Health & Wellness Recreation 713940 769726 769726 0 0 Early Childhood and Out-of-School Care 624410 2237370 2237370 0 0 Arts Continuing Education 611710 10128 10128 0 0 0 0 0 0 5263790 119324 119324 0 0 0 0 0 0 0 0 0 0 1750 0 1763 0 -13 0 -13 0 -13 0 0 0 0 Vending & Cafe Income 722213 38673 0 0 38673 240788 240788 0 0 279461 7569805 5623902 -13 38673 0 0 232825 232825 0 0 0 0 343833 0 242460 101373 0 0 0 0 3545931 3017841 454896 73194 54601 30983 19894 3724 346752 233801 91602 21349 324016 236064 71521 16431 0 0 0 0 4815 0 4815 0 18565 0 18565 0 0 0 0 0 0 0 31943 0 31943 0 432813 252486 148139 32188 36965 12475 11475 13015 534759 501134 24855 8770 231403 160268 60977 10158 0 0 0 0 809308 738283 68985 2040 19733 18780 834 119 0 0 0 0 1519 305 1019 195 13172 0 13172 0 0 0 0 0 134395 27007 90109 17279 193358 38856 129642 24860 Membership Dues 13183 3400 8209 1574 Miscellaneous Expenses 62329 38962 17706 5661 0 7386218 5543470 1510818 331930 178060 250755 1102071 74040 878416 125564 59364 49576 0 0 0 0 0 0 50083 63375 69764 76129 1753554 1349751 421536 403803 0 0 2801661 4332797 0 0 0 0 19007 12247 5579962 5388286 571291 466469 650491 0 144623 133456 0 0 0 0 0 0 0 0 1130547 1009894 95588 38351 2592540 1648170 X 2109132 2795990 878290 944126 2987422 3740116 5579962 5388286 X 183587 336282 0 0 0 232825 X 0 1 X 1 0 X 1277708 2545559 2098414 2738899 1907243 10567823 6320126 4550638 5073076 4738171 5263790 25945801 373133 196192 223064 287969 279462 1359820 0 0 0 0 0 0 0 0 0 0 0 0 7970967 7292389 7394554 7765039 7450495 37873444 39655 91111 62112 64349 74842 332069 0 0 0 0 0 0 39655 91111 62112 64349 74842 332069 37541375 17 771 556 57365 119310 178019 0 0 0 0 0 0 17 771 556 57365 119310 178019 0 0 0 0 0 0 0 0 0 0 0 0 7970984 7293160 7395110 7822404 7569805 38051463 0.98659 0.99074 0.00468 0.00156 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 6755 0 X X 0 537262 0 77944 0 0 5654 609552 585862 400 -43558 0 0 5442 537262 525041 0 71411 0 5009 5581 585862 500570 0 34050 0 9579 0 525041 402477 50000 57305 0 9212 0 500570 0 0.67 0.33 1 0 0 0 0 0 0 0 0 0 922808 671192 251616 0 560521 440652 119869 0 270225 237907 32318 403803 0 0 Investments held by Jewish Federation 861912 F Investments Managed by Goelzer Investment 3470885 F 4332797 0 Capital Lease - Fitness Equipment 26104 Right-of-use Leased Asset 12247 38351 X 9090618 336284 1216472 0 0 1552756 7537862 31943 0 31943 7569805 8337922 1216472 0 0 0 1216472 7121450 31943 232825 264768 7386218 Schedule D, Part III, Line 4 The organization's collections of art consist primarily of consignment works of art that are on display in public spaces. These works of art are intended to provide a welcoming environment for visitors, which is in line with the organization's mission. The organization retains a small commission fee when these works of art are sold. Schedule D, Part V, Line 4 The Jewish Community Center Association's endowment was established for the purpose of providing income to be used for building and capital improvements. Schedule D, Part X, Line 2 The JCCA is exempt from income taxes on income from related activities under Section 501(c)(3) of the U.S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, the JCCA has been determined not to be a private foundation under Section 509(a) of the Internal Revenue Code. The JCCA has adopted accounting guidance related to accounting for uncertainty in income taxes. This guidance requires the JCCA to recognize a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit is recorded. The JCCA does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The JCCA recognizes interest and/or penalties related to income tax matters in income tax expense. The JCCA did not have any amounts accrued for interest and penalties at December 31, 2023 and 2022. Schedule D, Part XII, Line 4b The Statement of Functional Expenses includes non-cash grants for free membership and discounted program fees to all full-time and part-time employees. The employees receive free membership but do not receive any cash. In addition, membership and program fee assistance are granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no cash funds paid out to individuals, therefore there is no monitoring of grant funds. 1 Membership Assistance 339 0 20582 Membership assistance is granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grants funds. Staff Membership Fees 595 0 122909 The organization grants free membership to all full-time, part-time and seasonal employees. The employee receives free membership but they do not receive any cash. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Staff Program Discounts 162 0 72037 The organization grants discounted program fees to all full-time employees. The employee receives a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Non-Employee Program Assistance 36 0 17296 Program assistance is granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Schedule I, Part I, Line 2 The organization grants free membership and discounted program fees to all full-time and part-time employees. The employees receive free membership but do not receive any cash. In addition, membership assistance and member program assistance are granted to non-employee individuals based upon need. The recipients receive a credit to their membership account. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. However, membership and program credits are tracked. X 1 1 X X X 0 1 0 0 0 1 0 0 0 Eric Koehler CEO 205273 0 20000 0 0 0 12166 0 28918 0 266357 0 0 0 Schedule J, Part I, Line 1a The organization provides a free membership to all full-time employees. This is treated as non-taxable compensation to the individual. On premise gyms and employer owned athletic facilities are considered exceptions to normal fringe benefits taxation. Schedule J, Part I, Line 3 The Board President and Vice President complete a compensation review/evaluation annually on the compensation package of the CEO. In addition, they use comparability data provided annually by the national Jewish Community Center Association (an affiliated non-profit organization) to help determine compensation adjustments. The written employment contract is also adhered to by the Board President and Vice President. Schedule J, Part I, Line 4 The Board President and Vice President authorized an employer contribution to the 457b retirement plan for the CEO in compliance with the written employment contract. Schedule J, Part I, Line 6 The Board President and Vice President authorized a bonus payment to the CEO based upon prior year financial performance of the JCCA. The payment is in compliance with the written employment contract. Form 990, Part VI, Section A, Line 2 Elected Board Member Kathleen Rothenberg and Elected Board Member Suzanne Rothenberg - family relationship. Form 990, Part VI, Section B, Line 11b The form 990 is reviewed in detail by the Finance and Executive Committees. After any changes and/or questions from the Committees are addressed, the final form 990 is made available to all members of the governing body before it is filed with the IRS. Form 990, Part VI, Section B, Line 12c Every member of the governing body signs a conflict of interest statement annually. These are submitted to and reviewed by the Chief Executive Officer of the organization. If a conflict arises during the year, the board member with the conflict of interest will abstain from voting on related issues. Form 990, Part VI, Section B, Line 15 The President of the Board of Directors and Vice President complete a compensation review/evaluation annually on the compensation package of the CEO. In addition, they use comparability data provided annually by the national Jewish Community Center Association (an affiliated non-profit organization) to help determine compensation adjustments. This review/approval process was last undertaken during the first quarter of 2024. The decisions are contemporaneously documented. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Form 990, Part XI, Line 9 Reflects net program service revenue to reconcile with audited financials. It does not include grossed up values for granted services, detailed in Schedule I, Part III. The organization grants free membership and discounted program fees to all full-time and part-time employees. The employees receive free membership but do not receive or pay any cash. In addition, membership assistance and member program fees are granted to non-employee individuals based upon need. the recipients receive a credit to their membership account and do not receive any cash.