Civic Intelligence

Jewish Community Center Association of Indianapolis Incorporated

990 • Fiscal year 2013 • EIN 23-7099138

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 17, 2014

6701 Hoover Road46260

(317) 251-9467

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

83rd percentile

0.72x

Higher debt load relative to assets than 83% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

45th percentile

0.15x

Higher debt load relative to revenue than 45% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

34th percentile

-0.9%

Higher net margin than 34% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

77th percentile

$197,050

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

86th percentile

23%

Faster asset growth than 86% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,475,946

Up $274,996 (+23%) from 2012

Net Assets

Down

$416,869

Down $16,648 (-3.8%) from 2012

Liabilities

Up

$1,059,077

Up $291,644 (+38%) from 2012

Revenue

$6,857,236

No earlier filing loaded for comparison.

Expenses

Up

$6,919,403

Up $34,983 (+0.5%) from 2012

Net Income

-$62,167

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $1,390,450Liabilities 2010: $907,733Net Assets 2010: $482,7172010Assets 2011: $1,367,554Liabilities 2011: $855,128Net Assets 2011: $512,4262011Assets 2012: $1,200,950Liabilities 2012: $767,433Net Assets 2012: $433,5172012Assets 2013: $1,475,946Liabilities 2013: $1,059,077Net Assets 2013: $416,8692013Assets 2015: $1,438,782Liabilities 2015: $1,560,571Net Assets 2015: -$121,7892015Assets 2016: $1,698,860Liabilities 2016: $2,106,226Net Assets 2016: -$407,3662016Assets 2017: $2,310,369Liabilities 2017: $2,620,740Net Assets 2017: -$310,3712017Assets 2018: $1,526,113Liabilities 2018: $2,412,106Net Assets 2018: -$885,9932018Assets 2020: $2,587,836Liabilities 2020: $2,454,987Net Assets 2020: $132,8492020Assets 2021: $4,270,447Liabilities 2021: $2,309,916Net Assets 2021: $1,960,5312021Assets 2022: $5,579,962Liabilities 2022: $2,592,540Net Assets 2022: $2,987,4222022Assets 2024: $5,850,219Liabilities 2024: $1,325,835Net Assets 2024: $4,524,3842024

Highlighted filing

2013

Assets$1,475,946
Liabilities$1,059,077
Net Assets$416,869

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $7,307,8812010Expenses 2011: $6,523,7782011Expenses 2012: $6,884,4202012Revenue 2013: $6,857,236Expenses 2013: $6,919,403Net Income 2013: -$62,1672013Revenue 2015: $7,297,984Expenses 2015: $7,407,143Net Income 2015: -$109,1592015Revenue 2016: $7,382,915Expenses 2016: $7,682,297Net Income 2016: -$299,3822016Revenue 2017: $8,473,993Expenses 2017: $8,435,860Net Income 2017: $38,1332017Revenue 2018: $8,148,155Expenses 2018: $8,686,643Net Income 2018: -$538,4882018Revenue 2020: $7,277,585Expenses 2020: $7,693,355Net Income 2020: -$415,7702020Revenue 2021: $7,644,985Expenses 2021: $6,111,177Net Income 2021: $1,533,8082021Revenue 2022: $7,822,404Expenses 2022: $6,897,439Net Income 2022: $924,9652022Revenue 2024: $7,707,880Expenses 2024: $7,419,610Net Income 2024: $288,2702024

Highlighted filing

2013

Revenue$6,857,236
Expenses$6,919,403
Net Income-$62,167
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 17, 2014
Return Version
2013v3.1
Gross Receipts
$6,969,421
Mission and Program Overview

Mission

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)

The jewish community center association provides recreational, educational, and social services to the jewish and general community through various programs throughout the indianapolis area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$595,558$631,305▲ $35,747
Land, Buildings, and Equipment, Net$356,318$528,231▲ $171,913
Accounts Receivable$127,718$191,467▲ $63,749
Prepaid Expenses and Deferred Charges$73,806$81,274▲ $7,468
Inventories for Sale or Use$26,358$25,500▼ $858
Pledges and Grants Receivable$16,330$13,600▼ $2,730
Savings and Temporary Cash Investments$4,074$4,074→ $0
Cash and Non-Interest-Bearing Accounts$788$495▼ $293
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$1,200,950$1,475,946▲ $274,996
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$470,527$390,648▼ $79,879
Deferred Revenue$157,705$328,808▲ $171,103
Accounts Payable and Accrued Expenses$139,201$250,506▲ $111,305
Other Liabilities$0$59,044▲ $59,044
Mortgage Notes Payable Secured by Investment Property-$30,071-
Total Liabilities$767,433$1,059,077▲ $291,644
Net Assets / Fund Balance
Permanently Rstr Net Assets$360,000$360,000→ $0
Temporarily Rstr Net Assets$311,892$332,145▲ $20,253
Unrestricted Net Assets$-238,375$-275,276▼ $36,901
Total Net Assets Fund Balance$433,517$416,869▼ $16,648
Total Liabilities and Net Assets / Fund Balance$1,200,950$1,475,946▲ $274,996

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$328,354$440,324$768,678
Leasehold Improvements$104,194$139,725$243,919
Other Land Buildings$95,683$128,311$223,994
Buildings$0--
Land$0--
Other Securities$531,305--
Closely Held Equity Interests$0--
Financial Derivatives$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$379,569-▲ $32,085$2,500$409,154
2012$359,694-▲ $22,375$2,500$379,569
2011$362,128-▲ $66$2,500$359,694
2010$340,678-▲ $23,956$2,506$362,128
2009$310,398$0▲ $32,780$2,500$340,678
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ira JaffeeCEOFT$161,185$35,865$197,050
Linda HanleySr. VP Business OperationsFT$79,700$13,867$93,567

Board Members and Trustees

NameTitle
Len BirnbaumPresident
Les MorrisVice President
Lynn LambuthVice President
Rick WeissVice President
Mark SnidermanVice-president
Amy EssleyDirector
Andrew KleimanDirector
Barbara LevyDirector
Brad CohenDirector
Brad HeroldDirector
Bradley BellDirector
Brian ModianoDirector
Bruce FrankDirector
Charles CohenDirector
Claudette EinhornDirector
David KleimanDirector
Donald FogleDirector
Dr Louis ProfetaDirector
Edward GabovitchDirector
Gerald KraftDirector
Helen GoldsteinDirector
Herb BrodskyDirector
Irwin KatzDirector
Jason RichDirector
Jeff AdamsDirector
Jeff KoscDirector
John Howard AbramsDirector
Jon AbelsDirector
Katy CantorDirector
Keith PitzeleDirector
Kevin MckassonDirector
Larry CohenDirector
Len GrabovskyDirector
Leon MordohDirector
Lynn LevyDirector
Michael HusainDirector
Michael RubinDirector
Rebecca MillerDirector
Richard SoleimaniDirector
Ron KatzDirector
Sandra ZeckelDirector
Sheldon HirstDirector
Stacy SegalDirector
Steve HurwitzDirector
Susan HaskellDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Jewish Federation Of Greater IndplsMaintenance & Admin-$209,474
Coraz Security INCSecurity Services-$167,307
Revenue and Support

Revenue Composition

Contributions and Grants
$1,408,641
Program Service Revenue
$5,429,569
Investment Income
$2,823
Other Revenue
$16,203
All Other Contributions
$1,276,526
Change in Net Assets
$-62,167

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,638,093
Revenue Not Reported on Financial Statements
$219,143
Revenue Not Reported on Form 990
$937,647
Other Revenue Adjustments
$219,143
Total Revenue per Audited Statements
$7,575,740
Total Revenue per Form 990
$6,857,236
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,303,890
Other Expenses$2,396,370
Grants and Similar Amounts Paid$219,143
Total Fundraising Expense$189,712
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,642,053$482,257$52,761$3,177,071
Office Expenses$579,944$119,837$24,778$724,559
Occupancy$532,310$160,206$11,439$703,955
Other Employee Benefits$294,834$125,405$14,192$434,431
Current Officers, Directors, Trustees, and Key Employees$164,022$77,333$49,263$290,618
Fees for Services Other$153,185$109,768$8,561$271,514
Payroll Taxes$207,745$37,405$6,955$252,105
All Other Expenses$80,718$155,168$7,727$243,613
Grants to Domestic Individuals$219,143--$219,143
Information Technology$99,431$71,250$5,557$176,238
Pension Plan Contributions$78,710$33,469$3,792$115,971
Depreciation Depletion$96,337$4,216$468$101,021
Travel$39,470$500$52$40,022
Comp Disqual Persons$33,694--$33,694
Fees for Services Accounting$13,202$9,460$738$23,400
Interest$8,458$6,638$337$15,433
Conferences and Meetings$1,912$3,833$191$5,936
Other Expenses$1,068$2,053$102$3,223
Total Functional Expenses$5,274,658$1,455,033$189,712$6,919,403

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,592,388
Total Expenses per Form 990$6,919,403
Expenses per Audited Statements$6,700,260
Expenses Not Reported on Form 990$892,128
Expenses Not Reported on Financial Statements$219,143
Other Expense Adjustments$219,143
International Activity

International Summary

Spending
$100,000

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle East and North AfricaInvestments---$100,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$25,375
Gaming Direct Expenses$20,049
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Family Relationship With Ira JaffeeCompensationNo$33,694

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Obligation$54,475
Other Liabilities$4,569
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Sec A, Line 1A, Delegate broad authority to A committee

There shall be an executive committee comprised of the president, president-elect if applicable, vice presidents, immediate past president, and a minimum of two (2) and a maximum of six (6) other members of the board of directors appointed by the president. Of such six (6) other members, a minimum of two (2) and a maximum of three (3) shall be past president or life board members. The executive director and sr vp of business operations if available shall attend meetings of the executive committee as non-voting members. During the intervals between meetings of the board of directors, and subject to such limitations as may be required by law or by resolution of the board of directors, the executive committee shall have and may exercise all of the authority of the board of directors, except that the executive committee shall not have authority to (a) authorize expenditures of funds of the jcc; (b) amend the articles of incorporation or adopt, amend or repeal the bylaws; (c) approve a plan of merger or consolidation; or (d) fill vacancies on the board of directors or in the offices of the jcc. Notwithstanding the forgoing, the executive committee shall have the power to authorize expenditures of funds in emergency situations. Actions of the executive committee shall be reported as matters of information at the subsequent meeting of the board of directors.

Form 990, Part VI, Sec A, Line 2, Family/business relationships amongst interested persons

Charles cohen and brad cohen - family relationship, barbara levy and lynn levy - family relationship, david kleiman and andrew kleiman - family relationship

Form 990, Part VI, Sec B, Line 11B, Review of form 990 by governing body

The form 990 is reviewed in detail by the finance and executive 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, Sec B, Line 12C, Conflict of interest policy

Every member of the governing body signs a conflict of interest statement annually. These are submitted to and reviewed by the executive secretary of the board. All of the staff also sign a conflict of interest statement annually. These are submitted to and reviewed by human resources. 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, Sec B, Line 15A, Process to establish compensation of top management official

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 nonprofit organization) to help determine compensation adjustments. This review/approval process was last undertaken during the first quarter of 2013. The decisions are contemporaneously documented.

Form 990, Part VI, Sec B, Line 15B, Process to establish compensation of other employees

The board president and vice president complete a compensation review/evaluation annually on the compensation package of the sr. Vp of operations. In addition, they use comparability data provided annually by the national jewish community center association (an affiliated nonprofit organization) to help determine compensation adjustments. This review/approval process was last undertaken during the first quarter of 2013. The decisions are contemporaneously documented.

Form 990, Part VI, Sec C, Line 19, Required documents available to the public

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
23-7099138
Phone
3172519467

Signing Officer

Name
Ira Jaffee
Title
CEO
Signed
2014-09-17
Discuss with paid preparer
Yes

Organization Details

Formed
1932
Legal Domicile
In
Voting Board Members
45
Independent Board Members
45
Employees
429
Volunteers
95

Preparer

Preparer
Rachel Spurlock
Phone
3175698989
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1, ORGANIZATION'S MISSION (CONTINUED FROM PART III, LINE 1)

The jcc shall enrich the life of the jewish and general community by developing and implementing programs for their recreational, educational, cultural, physical and social needs. The jcc shall stimulate and amplify the individual's sense of responsibility to the local community and to society. For more than 90 years, the jcc has been committed to enriching the lives of people of all faiths in the indianapolis community, regardless of social or economic background. Today, the jcc is a multi-faceted agency providing a wide range of programs and services for individuals of all ages. The more than 1,500 people who visit the jcc daily reflect the diversity of the indianapolis community in terms of ethnicity, faith, socio-economic status and heritage. Jcc membership has always been open to the entire community. Approximately 3,000 households, translating to over 9,500 individuals are jcc members. More than sixty percent of jcc membership is non-jewish. Fifty percent of jcc membership households are families, 17% are seniors and 8% are single-parents. Ten percent of jcc members live at or below the poverty level. In order to include those demonstrating financial hardship, the jcc, as a united way agency, annually provides over $240,000 in membership and program financial assistance. From the jcc's inception as a modest communal building serving a fledgling community, it has developed into an agency with a multi-million dollar budget, seated on 40 acres in the heart of a longstanding, ethnically diverse neighborhood. The jcc is a beneficiary agency of the jewish federation of greater indianapolis and the united way of central indiana, and is a member of the jewish community centers association of north america.

Form 990, Part III, Line 4A, Participatory Recreation (continued From Part III, Line 4A)

The jcc's sports, wellness and fitness programs for all ages promote and build community by engaging people in classes, sports leagues and recreational activities in which they can meet and have fun with others who share their interests. Basketball leagues have been an integral part of the jcc for over 50 years and soccer leagues for over 30 years. The jcc volunteer and professional coaches ensure that all players of all abilities are having fun, participating in the game, benefiting from physical activity while focusing on good sportsmanship, fair play and learning skills for life. The jcc's extensive aquatics program offers learn-to-swim classes for all ages, a full schedule of water exercise from gentle movement to airobic workouts, aqua therapy classes as well as individual training sessions. A robust, year round tennis teaching program on indoor and outdoor courts allows people of all ages and abilities the opportunity to learn or refine their skills or challenge themselves in competition. Four studios are dedicated to pilates, dance and aerobics with classes and private instruction available in a wide range of styles and intensities to suite individual preferences and capabilities.

Form 990, Part III, Line 4B, Early Childhood Education (continued From Part III, Line 4B)

The early childhood education program, the first state licensed and accredited in indiana (1973) is committed to the principles of social justice and respect for uniqueness of all individuals. Our warm and creative environment fosters each child's emothional, social, cognitive and physical growth during these very critical years. Children in the jcc's early childhood education have the entire campus at their disposal. They receive instructional swim lessons in addition to recreational swim time in the indoor and outdoor pools. They also participate in age appropriate sport activities and have time with movement and motor skills specialist and artist-in-residence. The activities planned, toys and materials selected and schedules are designed to accomplish the curriculum goals of ensuring that children in the jcc's early childhood program achieve a successful start in school and are ready to learn.

Form 990, Part III, Line 4C, Social Development/group Services (continued From Part III, Line 4C)

These programs are offered year-round and range from learning a foreign language, calligraphy, pottery, music and dance to acting and painting for both children and adults, as well as to field trips to local areas of interest and discussion groups on current events. Performances featuring world-renowned and local artists encompass the entire spectrum of artistic endeavors and are held throughout the year. Now well into its second decade, the ann katz festival of books and arts annually presents a fresh roster of highly respected national and international authors, filmmakers, performing and fine artists, many of whom might not otherwise appear in the indianapolis area. This vibrant and growing program is designed to be barrier-free, in all aspects, so the community can meet and interact with authors and artists.

Financial Statement Notes

Schedule D, Part III, Line 4, Collections of art - description of collections

The organization's collections of art consist primarily of donated 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.

Schedule D, Part V, Line 4, Intended uses of endowment funds

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, FIN 48 (ASC 740) footnote

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 has examined this issue and has determined there are no material contingent tax liabilities or questionable tax positions. The jcca is no longer subject to examination by taxing authorities for years before 2010. 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, 2013 and 2012.

Schedule D, Part XI, Line 2D, Other revenues in audited financial statements not in form 990

RENT EXPENSE - 92136;

Schedule D, Part XI, Line 4B, Other revenues in form 990 not in audited financial statements

Individual membership assistance - 219143;

Schedule D, Part XII, Line 2D, Other expenses in audited financial statements not in form 990

RENT EXPENSE - 92136;

Schedule D, Part XII, Line 4B, Other expenses in form 990 not in audited financial statements

Individual membership assistance - 219143;

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.85$1.33$4.52$7.71$7.42$0.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.58$2.59$2.99$7.82$6.90$0.92
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$2.31$1.96$7.64$6.11$1.53
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$2.45$0.13$7.28$7.69$0.42
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$2.41$0.89$8.15$8.69$0.54
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$2.62$0.31$8.47$8.44$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$2.11$0.41$7.38$7.68$0.30
2015Detailed filing. Detailed filing data is available for this year.$1.44$1.56$0.12$7.30$7.41$0.11
2013Detailed filing. Detailed filing data is available for this year.$1.48$1.06$0.42$6.86$6.92$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.77$0.43$6.88
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.86$0.51$6.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.91$0.48$7.31
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $5M-$10M nonprofits