2024-10-22T16:44:38-05:00 2023-12-31 952302617 SINGERLEWAK LLP 2010 MAIN ST STE 300 IRVINE CA 92614 990 2023-01-01 330016661 JEWISH COMMUNITY CENTER OF ORANGE COUNTY JEWI 9494353400 1 FEDERATION WAY 200 IRVINE CA 92603 LEE TRINGALI CFO 9494353400 2024-10-16 1 0 RAKESH PATEL CPA P01312230 9496230540 2024-10-16 2023 2024-10-15 13:58:12Z SCOTT BRASWELL 1 FEDERATION WAY 200 IRVINE CA 92603 15957992 0 X WWW.JCCOC.ORG X 1983 CA TO PROVIDE FACILITIES AND PROGRAMS FOR PEOPLE OF ALL AGES WITHOUT LIMITATIONS TO RACE, COLOR, SEX, CREED, OR NATIONAL ORIGIN. 31 31 374 100 0 0 2955872 766949 11560429 12739806 360730 588817 132671 162332 15009702 14257904 0 0 0 0 8169919 9001484 0 0 396145 6038333 6322672 14208252 15324156 801450 -1066252 46237053 46134590 1831513 2039404 44405540 44095186 THE MISSION OF THE JEWISH COMMUNITY CENTER OF ORANGE COUNTY IS TO ENRICH JEWISH LIFE THROUGH COUNTY-WIDE SOCIAL ACTIVITIES WHICH INCLUDE RECREATIONAL, SOCIAL, EDUCATIONAL, AND CULTURAL ACTIVITIES. 0 0 13253816 12739806 THE PURPOSE OF THE CENTER IS TO PROVIDE COMMUNITY WIDE SOCIAL, CULTURAL, EDUCATIONAL, AND RECREATIONAL ACTIVITIES. THE VARIOUS PROGRAMS HAVE ALLOWED MEMBERSHIP TO GROW AND TO INCREASE THE PROGRAMS AVAILABLE TO SENIOR CITIZENS. AT DECEMBER 31, 2023, THE CENTER HAD 2,800 ACTIVE MEMBERS. 13253816 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 35 0 1 374 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 31 31 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 CA X LEE TRINGALI 9494353400 ONE FEDERATION WAY SUITE 200 IRVINE CA 92603 SCOTT BRASWELL CEO 40.00 X 297000 0 14000 LEE TRINGALI CFO 40.00 X 152950 0 21424 AUDRA MARTIN DIRECTOR 40.00 X 160255 0 9091 RACHEL RIPPS UNTIL 1223 CHIEF ADVANCEMENT OFFICER 40.00 X 159500 0 0 SHEILA DALVA-HORNBACK DIRECTOR 40.00 X 132360 0 6121 JERRY LAWRENCE DIRECTOR 40.00 X 125000 0 0 HAL ALTMAN BOARD CHAIR 10.00 X X 0 0 0 IRVING CHASE IMMEDIATE PAST CHAIR 2.00 X X 0 0 0 ADRIENNE MATROS PSYD BOARD VICE CHAIR 2.00 X X 0 0 0 WENDY STARK BOARD VICE CHAIR 2.00 X X 0 0 0 DANA SUSSON BOARD VICE CHAIR 2.00 X X 0 0 0 RICHARD MERAGE BOARD TREASURER 2.00 X X 0 0 0 NANCY CHASE BOARD SECRETARY 2.00 X X 0 0 0 DORON ARMONY BOARD MEMBER 2.00 X 0 0 0 MARLENE BEACH BOARD MEMBER 2.00 X 0 0 0 DEAN BECKER BOARD MEMBER 2.00 X 0 0 0 JAMES BERMAN MD BOARD MEMBER 2.00 X 0 0 0 JESSICA BOYD BOARD MEMBER 2.00 X 0 0 0 JAMIE EVANS BOARD MEMBER 2.00 X 0 0 0 MARK FRIEDMAN BOARD MEMBER 2.00 X 0 0 0 CINDY FURST BOARD MEMBER 2.00 X 0 0 0 DANA HOLLANDER BOARD MEMBER 2.00 X 0 0 0 HAL HURWITZ BOARD MEMBER 2.00 X 0 0 0 ROBIN KAPLAN BOARD MEMBER 2.00 X 0 0 0 JEFF KAUFMAN BOARD MEMBER 2.00 X 0 0 0 LAUREN KRAMER BOARD MEMBER 2.00 X 0 0 0 A KREITENBERG MD BOARD MEMBER 2.00 X 0 0 0 MARTIN MELNICK BOARD MEMBER 2.00 X 0 0 0 MICHAEL PALMER BOARD MEMBER 2.00 X 0 0 0 DANNY PROSKY BOARD MEMBER 2.00 X 0 0 0 JULIE SHERMAN BOARD MEMBER 2.00 X 0 0 0 SCOTT SILVERMAN BOARD MEMBER 2.00 X 0 0 0 STEVE SOLOMAN BOARD MEMBER 2.00 X 0 0 0 BRIAN STERN BOARD MEMBER 2.00 X 0 0 0 MARK SUSSON BOARD MEMBER 2.00 X 0 0 0 PIETER VAN ES BOARD MEMBER 2.00 X 0 0 0 JAY WITZLING BOARD MEMBER 2.00 X 0 0 0 1027065 0 50636 6 0 1 0 TEAM ONE MANAGEMENT PO BOX 203 LAKE FOREST CA 92609 MAINTENANCE SERVICE 737156 FINN CONSTRUCTION & DEVELOPMENT 3188 A AIRWAY AVE COSTA MESA CA 92626 CONSTRUCTION SERVICES 528225 BLUEBERRY HILL ONE FEDERATION WAY IRVINE CA 92603 CATERING SERVICES 305492 PACWEST SECURITY SERVICES 3303 HARBOR BLVD A103 COSTA MESA CA 92626 SECURITY SERVICE 251026 KEITH MICHAEL 4790 IRVINE BLVD IRVINE CA 92620 IT & COMPUTER SERVICES 143005 6 14158 553711 199080 766949 PROGRAM SERVICES 611710 8588520 8588520 MEMBERSHIP FEES 713990 4151286 4151286 12739806 503900 503900 179452 0 179452 179452 179452 1235000 1150083 84917 84917 84917 532885 14158 550005 -17120 -17120 14257904 12739806 0 751149 X 644874 576464 44007 24403 6811095 6088552 464796 257747 178729 162460 9091 7178 767030 706238 28594 32198 599756 536132 40928 22696 22687 22687 25277 25277 56430 55320 1110 541456 500755 40701 258802 168448 90354 252684 241878 10806 181681 132008 48597 1076 1031041 845454 185587 186158 152650 33508 INSTRUCTOR/CONTRACT SER 1417452 1047798 363329 6325 UTILITIES 584737 479527 105210 SECURITY AND ALARM 324743 266289 58454 PROGRAM SUPPLIES EXPENS 289070 277903 11167 1150454 1015940 102269 32245 15324156 13253816 1674195 396145 783643 189788 1663338 1130943 41804 15216 8012 9539 51300039 17072350 33867768 34227689 9782019 10101043 90469 460372 46237053 46134590 877216 1120188 844297 778016 110000 141200 1831513 2039404 X 40427230 40903569 3978310 3191617 44405540 44095186 46237053 46134590 -1066252 755898 0 X X 0 1 X 1 0 X 5558122 3830488 3711375 2955872 766949 16822806 8665111 4360888 6763544 11560429 12739806 44089778 14223233 8191376 10474919 14516301 13506755 60912584 877364 650273 533621 418917 473086 2953261 0 877364 650273 533621 418917 473086 2953261 57959323 704804 566307 398118 557872 683352 2910453 704804 566307 398118 557872 683352 2910453 10405 10405 14928037 8757683 10873037 15084578 14190107 63833442 0.90800 0.90620 0.04560 0.04420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13058355 13058355 33923457 13565858 20357599 2517972 1825079 692893 1800255 1681413 118842 34227689 ECLC TUITION 141200 141200 15509558 755898 495756 1251654 14257904 0 14257904 15819912 495756 495756 15324156 0 15324156 PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES INCLUDED IN INCOME -325. ADJUSTMENTS TO FUNDRAISING EXPENSES INCLUDED IN REVENUE 496,081. PART XII, LINE 2D - OTHER ADJUSTMENTS: ADJUSTMENTS TO FUNDRAISING EXPENSES INCLUDED IN REVENUE 496,081. INVESTMENT FEES INCLUDED IN INCOME -325. GOLF TOURNAMENT 125819 125819 9515 44408 CHAI CELEBRATION 20225 14158 6067 7177 101 400999 400999 488905 547043 14158 532885 9515 540490 550005 -17120 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 SCOTT BRASWELL CEO 285000 0 12000 0 0 0 14000 0 0 0 311000 0 0 0 LEE TRINGALI CFO 150450 0 2500 0 0 0 7648 0 13776 0 174374 0 0 0 AUDRA MARTIN DIRECTOR 150255 0 10000 0 0 0 8013 0 1078 0 169346 0 0 0 RACHEL RIPPS UNTIL 1223 CHIEF ADVANCEMENT OFFICER 154500 0 5000 0 0 0 0 0 0 0 159500 0 0 0 PART I, LINE 1A MRS. ALIT BRASWELL, CEO'S SPOUSE - DOLLAR LIMITED PART I, LINE 1B RECEIPTS ARE REQUIRED FOR REIMBURSEMENT RICHARD MERAGE MEMBER OF THE BOARD OF DIRECTORS RUNS AN INVESTMENT FUND, MIG FUND, WHICH IS USED AS A VEHICLE FOR A PORTION OF TEMPORARILY INVESTED FUNDS. PRESUMABLY HE RECEIVES MANAGEMENT FEES PAID BY THE FUND. 0 FORM 990, PART VI, SECTION A, LINE 2 IRVING CHASE AND NANCY CHASE SERVE ON THE BOARD TOGETHER AND HAVE A FAMILY RELATIONSHIP. DANA SUSSON AND MARK SUSSON SERVE ON THE BOARD TOGETHER AND HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS OF ITS ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS MAY ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MAY APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE RETURN PREPARER EMAILS A COPY OF THE DRAFT VERSION OF FORM 990 VIA A SECURE WEBSITE TO THE CFO. THE CFO PERFORMS A DETAILED REVIEW OF THE DRAFT FORM 990 PRIOR TO FINALIZING IT WITH THE PREPARER. QUESTIONS AND CHANGES ARE ADDRESSED WITH THE PREPARER. THIS REVIEW PROCESS IS PERFORMED IN FALL OF 2024. THE FINAL VERSION OF THE FORM 990 IS PROVIDED TO THE CFO AFTER THE DETAILED REVIEW IS COMPLETED BY THE CFO. THE CFO DISTRIBUTES A COPY OF THE FINAL VERSION OF FORM 990 TO THE CHAIRMAN OF THE BOARD OF DIRECTORS. THE CHAIRMAN OF THE BOARD OF DIRECTORS REVIEWS FORM 990 PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS, KEY EMPLOYEES, AND MANAGEMENT ARE COVERED BY THE CONFLICT OF INTEREST POLICY. DETERMINATIONS OF CONFLICT AND REVIEW OF CONFLICT ARE PERFORMED AT THESE VARIOUS LEVELS OF THE ORGANIZATION. APPROPRIATE ACTION DEPENDING ON THE CONFLICT IS TAKEN BY MANAGEMENT, KEY EMPLOYEES AND THE BOARD. DISCLOSURE FORMS ARE REQUIRED ANNUALLY BY EACH MEMBER OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION UTILIZES A COMPENSATION COMMITTEE, FORM 990 COMPENSATION OF OTHER ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACT, AND BOARD/COMPENSATION COMMITTEE APPROVAL FOR DETERMINING REASONABLE COMPENSATION. ALL KEY EMPLOYEE COMPENSATION IS REVIEWED WITH THE CHAIRMAN OF THE BOARD. CEO - CONTRACT IS REVIEWED BY A COMPENSATION COMMITTEE. COMPENSATION PACKAGE IS COMPARED TO OTHER JEWISH COMMUNITY CENTER CEOS THROUGH THE NATIONAL ORGANIZATION OF JEWISH COMMUNITY CENTERS OF AMERICA; AND TO OTHER JEWISH COMMUNAL ORGANIZATIONS; COMPARISON IS ALSO MADE TO EXECUTIVE COMPENSATION OF OTHER LOCAL NON-PROFITS. CEO'S CONTRACT IS MULTI-YEAR. CFO COMPENSATION IS COMPARED TO CFOS AT OTHER JEWISH COMMUNITY CENTERS AND OTHER LOCAL NON-PROFIT/FOR PROFIT BUSINESSES. THE CHAIRMAN OF THE BOARD HEADS THE PERSONNEL COMMITTEE AND NEGOTIATES OR APPOINTS A COMMITTEE TO NEGOTIATE WITH THE CEO. CFO DOES NOT HAVE A CONTRACT. FORM 990, PART VI, SECTION C, LINE 18 FORM 1023 AND 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 24E MAINTENANCE: PROGRAM SERVICE EXPENSES 205,775. MANAGEMENT AND GENERAL EXPENSES 33,762. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 239,537. PROGRAM SNACKS/FOOD: PROGRAM SERVICE EXPENSES 211,340. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 5,253. TOTAL EXPENSES 216,593. PROGRAM SERVICES EXPENSE: PROGRAM SERVICE EXPENSES 155,613. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 16,397. TOTAL EXPENSES 172,010. ADMISSION/ENTRANCE FEES: PROGRAM SERVICE EXPENSES 155,389. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 155,389. DUES AND SUBSCRIPTION: PROGRAM SERVICE EXPENSES 67,510. MANAGEMENT AND GENERAL EXPENSES 28,427. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,937. FEES, LICENSES & TAXES: PROGRAM SERVICE EXPENSES 80,737. MANAGEMENT AND GENERAL EXPENSES 14,855. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,592. TELEPHONE: PROGRAM SERVICE EXPENSES 47,350. MANAGEMENT AND GENERAL EXPENSES 20,282. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 67,632. PRINTING: PROGRAM SERVICE EXPENSES 57,813. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 9,685. TOTAL EXPENSES 67,498. EMPLOYEE RECRUITMENT: PROGRAM SERVICE EXPENSES 28,965. MANAGEMENT AND GENERAL EXPENSES 4,285. FUNDRAISING EXPENSES 31. TOTAL EXPENSES 33,281. POSTAGE AND MAIL: PROGRAM SERVICE EXPENSES 5,448. MANAGEMENT AND GENERAL EXPENSES 658. FUNDRAISING EXPENSES 879. TOTAL EXPENSES 6,985. FORM 990, PART XII, 2C SIMILAR TO PRIOR YEARS, THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR ENGAGING THE AUDITORS AND OVERSEEING THE AUDIT PROCESS.