2025-06-09T16:12:28-07:00 2024-12-31 990 2024-01-01 237099138 JEWISH COMMUNITY CENTER ASSOCIATION OF INDIANAPOLIS INCORPORATED JEWI 3172519467 6701 Hoover Road Indianapolis IN 462604198 Cheryl Gatzmer CFO 3175544909 2025-05-21 1 2024 2025-03-06 01:10:19Z Jewish Community Center of Indianapolis 6701 Hoover Road Indianapolis IN 46260 7708555 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) 19 19 332 70 -20 -20 1907243 1564601 5263790 5713624 119324 204112 279448 225543 7569805 7707880 232825 260883 0 0 4615133 4507356 0 0 233746 2538260 2651371 7386218 7419610 183587 288270 5388286 5850219 1648170 1325835 3740116 4524384 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 JCC IS A HUB OF ACTIVITY ON INDIANAPOLIS' NORTH SIDE, WITH FACILITIES AND PROGRAMS FOR ALL. (CONTINUED ON SCHEDULE O) 0 0 2740198 109483 3029420 EARLY CHILDHOOD AND OUT-OF-SCHOOL CARE PROGRAMS. THE JCC PROVIDES FULL DAY EARLY CHILDHOOD EDUCATION FOR AN AVERAGE OF 121 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 384 UNIQUE K-9TH 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. 2463342 151399 3481453 HEALTH AND WELLNESS. THE JCC PROVIDED THE OPPORTUNITY FOR 4,877 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 3,454 PERSONAL TRAINING SESSIONS AND 1,544 PILATES REFORMER AND YOGA SESSIONS. IN TENNIS, THERE WERE MORE THAN 930 GROUP LESSONS (459 CHILDREN AND 471 ADULTS), PLUS PRIVATE LESSONS, SOCIAL EVENTS, AND COMPETITIVE EVENTS. THE JCC ALSO PROVIDED GROUP SWIM LESSONS TO 662 INDIVIDUALS AND 3,109 PRIVATE SWIM LESSONS. 323750 0 165863 ARTS. THE JCC PROVIDED 12 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 MORE THAN 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 $134,000 IN 2024. ARTS PROGRAMS ARE AN IMPORTANT BRIDGE FOR CONNECTING THE JCC TO NON-PROFIT, PHILANTHROPIC, RELIGIOUS AND CORPORATE COMMUNITIES. 0 0 0 5527290 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 14 0 1 332 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X Cheryl Gatzmer 3175544909 6701 Hoover Road Indianapolis IN 462604198 Erin Mills Interim CEO (2/2-9/25/2024) 40 0 X 149564 0 12604 Cheryl Gatzmer CFO 40 0 X 138147 0 11728 Eric Koehler CEO (1/1-2/2/2024) 40 0 X 50700 0 14546 Isabel Samantha Dubrinsky CEO (9/25-12/31/2024) 40 0 X 56101 0 4810 Marshall Kahn Past Board Chair 2 0 X 0 0 0 Eric Ratner Board Chair 5 0 X 0 0 0 Alan Bercovitz Vice Chair 2 0 X 0 0 0 David Katz Vice Chair 2 0 X 0 0 0 Rebecca Miller Vice Chair 2 1 X 0 0 0 Malcolm Newton Vice Chair 2 0 X 0 0 0 Amar Patel Vice Chair 2 0 X 0 0 0 Abraham Benson Elected Board Member 2 0 X 0 0 0 Jeffrey Cohen Elected Board Member 2 0 X 0 0 0 Andrew Hawickhorst Elected Board Member 2 0 X 0 0 0 Nancy Koppel Elected Board Member 2 0 X 0 0 0 Kathleen Rothenberg Elected Board Member 2 0 X 0 0 0 Suzanne Rothenberg Elected Board Member 2 0 X 0 0 0 Elizabeth Sommers Elected Board Member 2 0 X 0 0 0 Darshan Soni Elected Board Member 2 0 X 0 0 0 George Taylor Elected Board Member 2 0 X 0 0 0 Alexandra Weiss Elected Board Member 2 0 X 0 0 0 Richard Weiss Elected Board Member & Treasurer 2 0 X 0 0 0 Ashley Youmell Elected Board Member 2 0 X 0 0 0 394512 0 43688 2 0 1 0 13802 0 0 0 164805 1385994 16893 1564601 Membership Dues 900099 2324315 2324315 0 0 Health & Wellness Recreation 713940 817881 817881 0 0 Early Childhood and Out-of-School Care 624410 2564024 2564024 0 0 Arts and Continuing Education 611710 7404 7404 0 0 0 0 0 0 5713624 204112 204112 0 0 0 0 0 0 0 0 0 0 655 0 675 0 -20 0 -20 0 -20 0 0 0 0 Vending and Cafe Income 722513 33304 0 0 33304 192259 192259 0 0 225563 7707880 6109995 -20 33304 0 0 260883 260883 0 0 0 0 242460 0 242460 0 0 0 0 0 3587907 2991547 498794 97566 61434 44039 14704 2691 305915 201065 83669 21181 309640 229333 71334 8973 0 0 0 0 0 0 0 0 23250 0 23250 0 0 0 0 0 0 0 33216 0 33216 0 502088 336252 144807 21029 44783 23772 11919 9092 556956 510373 38377 8206 256078 164220 70120 21738 0 0 0 0 707527 645997 59829 1701 21526 20965 516 45 0 0 0 0 1646 260 1247 139 9885 0 9885 0 0 0 0 0 136372 21532 103356 11484 221007 34896 167500 18611 Membership Dues 14570 4464 9095 1011 Miscellaneous Expenses 122467 37692 74496 10279 7419610 5527290 1658574 233746 250755 233383 74040 283080 125564 11027 49576 67783 0 0 0 0 0 0 63375 62338 76129 82730 2197286 1486123 403803 711163 0 0 4332797 4393663 0 0 0 0 12247 5052 5388286 5850219 466469 259292 0 0 133456 173461 0 0 0 0 0 0 0 0 1009894 888030 38351 5052 1648170 1325835 X 2795990 3471625 944126 1052759 3740116 4524384 5388286 5850219 X 288270 235115 0 0 0 260883 X 0 1 X 1 0 X 2545559 2098414 2738899 1907243 1564601 10854716 4550638 5073076 4738171 5263790 5713623 25339298 196192 223064 287969 279462 225564 1212251 0 0 0 0 0 0 0 0 0 0 0 0 7292389 7394554 7765039 7450495 7503788 37406265 91111 62112 64349 74842 38413 330827 0 0 0 0 0 0 91111 62112 64349 74842 38413 330827 37075438 771 556 57365 119310 204112 382114 0 0 0 0 0 0 771 556 57365 119310 204112 382114 0 0 0 0 0 0 0 0 0 0 0 0 7293160 7395110 7822404 7569805 7707900 37788379 0.98113 0.98659 0.01011 0.00468 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 12019 0 X X 0 609552 0 62337 0 0 6444 665445 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 0 0.62 0.38 1 0 0 0 0 0 0 0 0 0 1213636 743171 470465 0 733242 497544 235698 0 250408 245408 5000 711163 0 0 Investments held by Jewish Federation 893037 F Investments Managed by Goelzer Investment 3500626 F 4393663 0 Right of Use Leased Asset 5052 5052 X 9126252 235116 1216472 0 0 1451588 7674664 33216 0 33216 7707880 8341983 1216472 0 0 0 1216472 7125511 33216 260883 294099 7419610 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, 2024 and 2023. 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 Staff Membership Fees 330 0 125959 The organization grants free membership to all full-time, part-time and seasonal employees. The employee receives free membership buy they do not receive any cash. There are no funds paid out to individuals, therefore there is no monitoring of grant funds. Membership Assistance 173 0 19048 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 grant funds. Staff Program Discounts 47 0 76737 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 42 0 39139 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 0 1 0 0 0 1 0 0 0 Erin Mills Interim CEO (2/2-9/25/2024) 142565 0 7000 0 0 0 4367 0 8237 0 162169 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 Executive Committee completes 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 Executive Committee. Schedule J, Part I, Line 4 The Executive Committee authorized an employer contribution to the 457b retirement plan for Eric Koehler, CEO, in compliance with the written employment contract. Schedule J, Part I, Line 6 The Executive Committee authorized a bonus payment to Eric Koehler, 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 have a family relationship. Form 990, Part VI, Section A, Line 6 JCC Members elect the Board of Directors. Form 990, Part VI, Section A, Line 7a Board Members and officers, respectively, shall be elected by a majority of the votes cast by the JCC Members at their annual meeting and by a majority of the votes cast by Voting Directors at the annual meeting of the Board of Directors. Form 990, Part VI, Section A, Line 7b Board Members and officers, respectively, shall be elected by a majority of the votes cast by the JCC Members at their annual meeting and by a majority of the votes cast by Voting Directors at the annual meeting of the Board of Directors. Form 990, Part VI, Section B, Line 11b The form 990 is reviewed in detail by the Audit Committee. After any changes and/or questions from the Committee 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 Executive Committee completes 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 hiring process of the current CEO in second quarter 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.