Civic Intelligence

Jewish Community Centers of Chicago

EIN 36-2167758 • 501(c)3 • Northbrook, IL

Profile

Jewish community centers of chicago ("jcc chicago" or "agency") is an illinois not-for-profit corporation dedicated to ensuring a strong and vibrant jewish life and community for generations to come. Through a mix of formal and informal education, recreational and cultural activities, jcc chicago provides quality experiences that enrich the lives of individuals, families and the community at large. Founded in 1903, jcc chicago served the needs of the burgeoning population of chicago's jewish immigrants, and over a century later, jcc continues to make impact through its programs and services happening inside and outside the walls of its buildings. Jcc chicago welcomes people of all ages, faiths, and backgrounds and provides innovative programs designed to meet the needs of everyone from infants to adults.

300 Revere DriveNorthbrook, IL 60062

www.gojcc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

81st percentile

0.69x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.80x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

61st percentile

8.9%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$472,052

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

57th percentile

7.6%

Faster asset growth than 57% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

50th percentile

8.6%

Faster revenue growth than 50% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$57,489,975

Up $22,909,668 (+66%) from 2022

Liabilities

Up

$39,607,857

Up $16,468,740 (+71%) from 2022

Net Assets

Up

$17,882,118

Up $6,440,928 (+56%) from 2022

Revenue

Up

$49,536,009

Up $7,063,161 (+17%) from 2022

Expenses

Up

$45,129,109

Up $3,982,506 (+9.7%) from 2022

Net Income

Up

$4,406,900

Up $3,080,655 (+232%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $36,824,081Liabilities 2010: $14,863,202Net Assets 2010: $21,960,8792010Assets 2011: $38,887,456Liabilities 2011: $14,698,399Net Assets 2011: $24,189,0572011Assets 2012: $36,855,462Liabilities 2012: $14,306,118Net Assets 2012: $22,549,3442012Assets 2014: $39,223,800Liabilities 2014: $16,186,030Net Assets 2014: $23,037,7702014Assets 2016: $37,247,036Liabilities 2016: $18,309,207Net Assets 2016: $18,937,8292016Assets 2017: $36,843,770Liabilities 2017: $18,566,345Net Assets 2017: $18,277,4252017Assets 2018: $35,084,387Liabilities 2018: $19,494,044Net Assets 2018: $15,590,3432018Assets 2019: $29,836,428Liabilities 2019: $22,072,703Net Assets 2019: $7,763,7252019Assets 2020: $26,083,346Liabilities 2020: $19,411,337Net Assets 2020: $6,672,0092020Assets 2021: $32,100,080Liabilities 2021: $21,501,888Net Assets 2021: $10,598,1922021Assets 2022: $34,580,307Liabilities 2022: $23,139,117Net Assets 2022: $11,441,1902022Assets 2024: $57,489,975Liabilities 2024: $39,607,857Net Assets 2024: $17,882,1182024

Highlighted filing

2024

Assets$57,489,975
Liabilities$39,607,857
Net Assets$17,882,118

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $36,065,9442010Expenses 2011: $34,700,6412011Expenses 2012: $35,019,7802012Revenue 2014: $34,817,342Expenses 2014: $35,413,085Net Income 2014: -$595,7432014Revenue 2016: $39,641,887Expenses 2016: $40,378,350Net Income 2016: -$736,4632016Revenue 2017: $40,186,387Expenses 2017: $42,941,017Net Income 2017: -$2,754,6302017Revenue 2018: $42,254,891Expenses 2018: $44,896,761Net Income 2018: -$2,641,8702018Revenue 2019: $42,121,509Expenses 2019: $44,628,189Net Income 2019: -$2,506,6802019Revenue 2020: $39,311,246Expenses 2020: $40,238,217Net Income 2020: -$926,9712020Revenue 2021: $36,016,518Expenses 2021: $33,067,485Net Income 2021: $2,949,0332021Revenue 2022: $42,472,848Expenses 2022: $41,146,603Net Income 2022: $1,326,2452022Revenue 2024: $49,536,009Expenses 2024: $45,129,109Net Income 2024: $4,406,9002024

Highlighted filing

2024

Revenue$49,536,009
Expenses$45,129,109
Net Income$4,406,900

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.5$39.6$17.9$49.5$45.1$4.41
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.6$23.1$11.4$42.5$41.1$1.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.1$21.5$10.6$36.0$33.1$2.95
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.1$19.4$6.67$39.3$40.2$0.93
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$29.8$22.1$7.76$42.1$44.6$2.51
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.1$19.5$15.6$42.3$44.9$2.64
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.8$18.6$18.3$40.2$42.9$2.75
2016Detailed filing. Detailed filing data is available for this year.$37.2$18.3$18.9$39.6$40.4$0.74
2014Detailed filing. Detailed filing data is available for this year.$39.2$16.2$23.0$34.8$35.4$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.9$14.3$22.5$35.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.9$14.7$24.2$34.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.8$14.9$22.0$36.1
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.2
Gross Receipts
$36,357,084
Mission and Program Overview

Mission

Jewish Community Centers of Chicago (JCC Chicago) is an Illinois not-for-profit corporation that works to ensure a vibrant and thriving Chicago community through meaningful and impactful programs inspired by Jewish values. Founded in 1903, JCC Chicago was a gathering place for new immigrants to fill their lives with culture, language, recreation and connection. JCC Chicago is proud to welcome people of all ages, faiths, and backgrounds providing educational, recreational and cultural programming and activities designed to strengthen communities, meet the needs of everyone from infants to seniors, and enrich the lives of all those connected to the agency. Last year alone, JCC Chicago impacted more than 55,000 children, individuals and families throughout the greater metropolitan Chicago Area.

Provide life-enriching services to the Metropolitan Chicago Jewish and general communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,353,005$10,061,886▲ $708,881
Savings and Temporary Cash Investments$2,034,305$9,411,198▲ $7,376,893
Investments Other Securities$9,121,372$6,090,210▼ $3,031,162
Pledges and Grants Receivable$1,624,136$3,095,043▲ $1,470,907
Prepaid Expenses and Deferred Charges$2,454,768$1,928,097▼ $526,671
Accounts Receivable$604,629$797,687▲ $193,058
Cash and Non-Interest-Bearing Accounts$42,316$24,685▼ $17,631
Inventories for Sale or Use$16,315$0▼ $16,315
Intangible Assets$8,322$0▼ $8,322
Total Assets$26,083,346$32,100,080▲ $6,016,734
Other Assets Total$824,178$691,274▼ $132,904
Liabilities
Deferred Revenue$3,772,369$11,422,168▲ $7,649,799
Unsecured Notes Loans Payable$5,199,565$3,740,000▼ $1,459,565
Accounts Payable and Accrued Expenses$7,350,891$2,756,676▼ $4,594,215
Other Liabilities$2,823,512$2,698,044▼ $125,468
Tax Exempt Bond Liabilities$265,000$885,000▲ $620,000
Total Liabilities$19,411,337$21,501,888▲ $2,090,551
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,955,678$10,007,661▲ $4,051,983
Net Assets Without Donor Restrictions$716,331$590,531▼ $125,800
Total Net Assets Fund Balance$6,672,009$10,598,192▲ $3,926,183
Total Liabilities and Net Assets / Fund Balance$26,083,346$32,100,080▲ $6,016,734

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$6,791,986$12,265,931$19,057,917
Other Land Buildings$583,165$8,379,882$8,963,047
Equipment$303,074$4,527,665$4,830,739
Buildings$1,866,254$2,648,682$4,514,936
Land$517,407-$517,407
Other Securities$1,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$10,976,177$120,314▲ $2,052,939$554,633$12,594,797
2019$10,737,872$407,845▲ $409,415$578,955$10,976,177
2018$10,898,108$114,169▲ $297,409$571,814$10,737,872
2017$10,691,426$170,114▲ $943,706$907,138$10,898,108
2016$9,476,952$1,196,878▲ $746,891$729,295$10,691,426
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Adrienne GoodmanPresident/Chief Executive OfficerFT$318,489$29,396$347,885
Bradley FinkelChief Operating OfficerFT$170,628$26,157$196,785
Johanna FineChroFT$171,872$8,896$180,768
Anita Denes MeadorChief Programming OfficerFT$156,370$22,997$179,367
Joshua SlatteryChief Financial OfficerFT$153,057$14,360$167,417
Stephen LevyCMO (Until 07/01/20)FT$104,838$51,121$155,959
Jon LevinDirector Camp CHIFT$120,870$19,818$140,688
Joan BeadleDirector J. School (Until 11/13/20)FT$112,970$25,620$138,590
Connie CalderaroControllerFT$109,618$11,644$121,262

Board Members and Trustees

NameTitle
Marisa MandreaChair
Douglas CohenDevelopment Chair
Edward M Atkins MDImmediate Past Chair
Karen SperberPresident of JCC Women's Board
Benjamin M KleinVice Chairman
Charles E FrankVice Chairman
Gerald M TennerVice Chairman
Laurie F LiebermanVice Chairman
Susan J SpectorVice Chairman
Allen C BergDirector
Bruce TaylorDirector
Carey CooperDirector
Eric RothnerDirector
Erika BurtonDirector
Honorable Sidney H MathiasDirector
Julie SilvermanDirector
Lori Lustbader AshworthDirector
Mark HartmanDirector
Michael BagdadeDirector
Phyllis TabachnickDirector
Stuart B HochwertDirector
Suhail TariqDirector (Until 02/04/21)
Lisa A ReismanDirector (Until 09/15/20)
Marci HorowitzDirector (Until 09/15/20)
Shana GeffenDirector (Until 09/15/20)
Teri HeydenDirector (Until 09/15/20)
Stuart FrankenthalDirector (Until 12/31/20)
Lisa BloomSecretary
David NankinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Morton BuildersRemodeling Services252 W Adams St, Morton, IL 61550$703,970
JFMC Facilities CorpProperty Management & Maintenance30 S Wells St, Chicago, IL 60606$606,988
RWK IT ServicesIT Support and Services9645 Lincolnway Ln Ste 101, Frankfort, IL 60423$574,433
Midtown Health LLCFitness Center Management3611 N Kedzie Ave, Chicago, IL 60618$537,870
Zelda's CateringFood Servicing and Delivery4113 Main St, Skokie, IL 60076$238,738
Revenue and Support

Revenue Composition

Contributions and Grants
$20,997,985
Program Service Revenue
$14,789,555
Investment Income
$35,183
Other Revenue
$193,795
All Other Contributions
$5,760,941
Change in Net Assets
$2,949,033

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$50,733Fair Market Value (FMV)
Total Noncash Contributions1$50,733-

Audited Revenue Reconciliation

Revenue per Audited Statements
$35,345,514
Revenue Not Reported on Financial Statements
$671,004
Revenue Not Reported on Form 990
$3,188,324
Other Revenue Adjustments
$640,492
Total Revenue per Audited Statements
$38,533,838
Total Revenue per Form 990
$36,016,518
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,592,066
Other Expenses$15,085,222
Grants and Similar Amounts Paid$1,388,617
Total Fundraising Expense$672,553
Professional Fundraising Fees$1,580

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,639,344$1,301,316$256,512$12,197,172
Occupancy$6,667,194$375,119$49,722$7,092,035
Grants to Domestic Individuals$1,388,617--$1,388,617
Depreciation Depletion$1,163,840$155,129$9,287$1,328,256
Other Employee Benefits$1,201,128$92,789$26,773$1,320,690
Payroll Taxes$897,788$359,046$22,441$1,279,275
Fees for Services Other$543,390$714,635$11,817$1,269,842
Current Officers, Directors, Trustees, and Key Employees-$1,100,217-$1,100,217
Information Technology$310,909$686,544$8,956$1,006,409
Fees for Services Management$70,000$683,789-$753,789
Pension Plan Contributions$558,517$107,968$28,227$694,712
Insurance$325,587$127,551$5,903$459,041
All Other Expenses$219,388$51,628$168,084$439,100
Advertising$345,654$12,775$54,135$412,564
Office Expenses$26,915$120,334$13,489$160,738
Interest$39,972$69,892$392$110,256
Fees for Services Legal-$83,480-$83,480
Other Expenses$38,391$22,226$11,258$71,875
Fees for Services Accounting-$58,299-$58,299
Conferences and Meetings$44,918$6,746$507$52,171
Fees for Service Investment Mgmnt Fees-$30,512-$30,512
Travel$15,650$2,853$176$18,679
Fees for Services Professional Fundraising--$1,580$1,580
Total Functional Expenses$25,915,399$6,479,533$672,553$33,067,485

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$33,067,485
Total Expenses per Audited Statements$32,638,037
Expenses per Audited Statements$32,396,481
Expenses Not Reported on Financial Statements$671,004
Other Expense Adjustments$640,492
Expenses Not Reported on Form 990$241,556
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,580
Fundraising Gross Income$1,339
Fundraising Direct Expenses$948

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Cocktails & Conversations$31,673$1,339-$1,339
Total Events$31,673$1,339$948$391
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate Organization$2,276,524
Other Liabilities$396,929
Capital Lease Obligation$24,591

Bond Issues

BondIssuerIssuedIssue PricePurpose
ASeries G-3 Colorado Educational and Cultural Facilities Authority2012-06-01$770,000Refund Prior Bond Issue

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$770,000$765,000$565,000$5,000

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
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 35% controlled entity
No
Business relationship with family members
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Charles Frank and Laurie Lieberman have a family relationship.

Form 990, Part VI, Section A, line 6

Any person who is a member of the Jewish United Fund (JUF) shall, during the period of such membership, be a voting member of JCC, and no person shall be a voting member of JCC who is not a member of the JUF.

Form 990, Part VI, Section A, line 7A

The elected members of the Board of Directors shall be elected from the JCC voting membership.

Form 990, Part VI, Section B, line 11B

A copy of the draft 990 is provided to the audit committee and Board of Directors via e-mail requesting that they review the document and respond to management with any questions. The audit committee approves the 990 prior to filing.

Form 990, Part VI, Section B, line 12C

Annually board members, officers and key employees are required to disclose any conflicts of interest. The CEO and/or CFO reviews any such disclosures and they are appropriately addressed by the Board.

Form 990, Part VI, Section B, line 15

The compensation committee reviewed comparable data from the Jewish Community Centers Association of North America (JCCA) for the chief executive officer (CEO). Raises for the CEO have been based on the contract signed when the CEO was hired. There is contemporaneous substantiation of the deliberations and decisions through the keeping of committee minutes. The compensation of other key and highly compensated employees is determined by top management.

Form 990, Part VI, Section C, line 19

The financial statements, governing documents and conflict of interest policy are available upon request.

Filing and Contact Details

Filer

Filer Name
Jewish Community Centers of Chicago
EIN
36-2167758
Phone
3127731844
Address
300 Revere Drive, Northbrook, IL 60062
Doing Business As
JCC Chicago

Signing Officer

Name
Joshua Slattery
Title
CFO
Phone
3127751800
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adrienne Goodman
Formed
1903
Legal Domicile
Il
Voting Board Members
23
Independent Board Members
23
Employees
1,213
Volunteers
30

Preparer

Firm
Rsm US Llp
Address
30 South Wacker Drive Ste 3300, Chicago, IL 60606-3392
Preparer
Rebekuh Eley
Phone
3126343400
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Change in Cash Surrender Value of Life Insurance Policies 49,737.

Financial Statement Notes

Part III, Line 1A:

The organization's collections are made up of religious, art and other objects that are held for display, education and other purposes. These collections, which were acquired through purchases and contributions since the organization's inception, are not recognized as assets on the Statements of Financial Position.

Part III, Line 4:

The organization's collections are made up of religious, art and other objects that are held for display, education and other purposes. The organization's collection provide tangible examples of Jewish culture.

Part V, Line 4:

The agency's endowment consists of 20 individual funds established to: offset the costs of scholarships, offset costs of specific programs, and offset costs of facilities.

Part X, Line 2:

The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claimed, or expected to be claimed, on a tax return should be recorded in the consolidated financial statements. Under this guidance, JCC Chicago may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of JCC Chicago and various positions related to the potential sources of unrelated business taxable income (UBTI). The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the reporting periods presented in these consolidated financial statements. JCC Chicago and the Endowment Foundation each file Form 990 annual information returns in the U.S. federal jurisdiction and the State of Illinois.

Part XI, Line 2D - Other Adjustments:

Change in Cash Surrender Value of Life Insurance Policies 49,737. Rental Expenses 175,177. JCC Endowment Foundation Revenues 1,211,555. Loss on Asset Disposal 22,039.

Part XI, Line 4B - Other Adjustments:

Scholarships 640,492.

Part XII, Line 2D - Other Adjustments:

Rental Expenses 175,177. JCC Endowment Foundation Expenses 44,340. Loss on Asset Disposal 22,039.

Part XII, Line 4B - Other Adjustments:

Scholarships 640,492.

Raw XML AppendixShowing 400 of 1,196 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd00
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IRS990/BooksInCareOfDetail/PhoneNum03127731844
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0300 Revere Drive
IRS990/BooksInCareOfDetail/USAddress/CityNm0Northbrook
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd060062
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt130 S Wells St
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt29645 Lincolnway Ln Ste 101
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt33611 N Kedzie Ave
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt44113 Main St
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Morton
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2Frankfort
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3Chicago
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IRS990/Desc0Early Childhood - JCC Chicago's Early Childhood program is offered at seven sites throughout metropolitan Chicago and the suburbs to provide an excellent educational foundation for over 650 children ages six weeks to five years. The Early Childhood program is accredited by NAEYC (National Association for the Education of Young Children) and DCFS (Illinois Department of Children and Family Services), ensuring the highest level of quality, accountability and care. The Early Childhood program offers year-round care and both full- and half-day preschool.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Marisa Mandrea
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