Civic Intelligence

Jewish Community Center of Greater Washington

EIN 53-0205921 • 501(c)3 • Rockville, MD

Profile

Jewish community center of greater washington (the center) creates a welcoming and inclusive environment, connecting the people of our jewish community with each other, israel and the broader community. The center inspires individuals of all ages and backgrounds to enhance their social, physical, intellectual and spiritual well-being through programs of excellence rooted in jewish values.

Refreshing map…

1445 Research BoulevardRockville, MD 20850

www.jccgw.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.31x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.65x

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

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

23rd percentile

-4.6%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

64th percentile

$329,304

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

30th percentile

0.0%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

62nd percentile

14%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Down

$30,368,574

Down $1,059,916 (-3.4%) from 2022

Liabilities

Down

$9,368,515

Down $795,241 (-7.8%) from 2022

Net Assets

Down

$21,000,059

Down $264,675 (-1.2%) from 2022

Revenue

Down

$12,198,474

Down $2,401,989 (-16%) from 2022

Expenses

Up

$12,702,052

Up $1,361,942 (+12%) from 2022

Net Income

Down

-$503,578

Down $3,763,931 (-115%) from 2022

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $19,522,494Liabilities 2010: $7,455,928Net Assets 2010: $12,066,5662010Assets 2011: $19,332,117Liabilities 2011: $7,286,562Net Assets 2011: $12,045,5552011Assets 2012: $18,658,628Liabilities 2012: $7,094,603Net Assets 2012: $11,564,0252012Assets 2013: $19,337,310Liabilities 2013: $7,716,321Net Assets 2013: $11,620,9892013Assets 2014: $21,124,748Liabilities 2014: $8,160,716Net Assets 2014: $12,964,0322014Assets 2015: $24,046,406Liabilities 2015: $8,962,482Net Assets 2015: $15,083,9242015Assets 2016: $33,653,899Liabilities 2016: $15,152,355Net Assets 2016: $18,501,5442016Assets 2017: $34,936,097Liabilities 2017: $15,372,067Net Assets 2017: $19,564,0302017Assets 2018: $34,613,495Liabilities 2018: $14,638,083Net Assets 2018: $19,975,4122018Assets 2019: $30,002,380Liabilities 2019: $10,649,296Net Assets 2019: $19,353,0842019Assets 2020: $28,146,752Liabilities 2020: $10,510,727Net Assets 2020: $17,636,0252020Assets 2021: $31,256,447Liabilities 2021: $12,257,265Net Assets 2021: $18,999,1822021Assets 2022: $31,428,490Liabilities 2022: $10,163,756Net Assets 2022: $21,264,7342022Assets 2023: $30,368,574Liabilities 2023: $9,368,515Net Assets 2023: $21,000,0592023

Highlighted filing

2023

Assets$30,368,574
Liabilities$9,368,515
Net Assets$21,000,059

Operations Trend

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

$20M$10M$0-$10MExpenses 2010: $9,924,8062010Revenue 2011: $9,550,867Expenses 2011: $10,296,430Net Income 2011: -$745,5632011Expenses 2012: $10,932,7092012Revenue 2013: $11,533,622Expenses 2013: $11,223,200Net Income 2013: $310,4222013Revenue 2014: $12,958,684Expenses 2014: $11,756,902Net Income 2014: $1,201,7822014Revenue 2015: $14,286,779Expenses 2015: $12,311,703Net Income 2015: $1,975,0762015Revenue 2016: $18,317,983Expenses 2016: $12,974,300Net Income 2016: $5,343,6832016Revenue 2017: $12,720,956Expenses 2017: $14,681,556Net Income 2017: -$1,960,6002017Revenue 2018: $13,522,225Expenses 2018: $13,420,088Net Income 2018: $102,1372018Revenue 2019: $13,391,274Expenses 2019: $14,181,389Net Income 2019: -$790,1152019Revenue 2020: $11,285,340Expenses 2020: $12,912,538Net Income 2020: -$1,627,1982020Revenue 2021: $8,400,718Expenses 2021: $8,721,921Net Income 2021: -$321,2032021Revenue 2022: $14,600,463Expenses 2022: $11,340,110Net Income 2022: $3,260,3532022Revenue 2023: $12,198,474Expenses 2023: $12,702,052Net Income 2023: -$503,5782023

Highlighted filing

2023

Revenue$12,198,474
Expenses$12,702,052
Net Income-$503,578

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$30.4$9.37$21.0$12.2$12.7$0.50
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.4$10.2$21.3$14.6$11.3$3.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.3$12.3$19.0$8.40$8.72$0.32
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.1$10.5$17.6$11.3$12.9$1.63
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$30.0$10.6$19.4$13.4$14.2$0.79
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.6$14.6$20.0$13.5$13.4$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.9$15.4$19.6$12.7$14.7$1.96
2016Summary only. Only limited summary data is available for this year.$33.7$15.2$18.5$18.3$13.0$5.34
2015Detailed filing. Detailed filing data is available for this year.$24.0$8.96$15.1$14.3$12.3$1.98
2014Detailed filing. Detailed filing data is available for this year.$21.1$8.16$13.0$13.0$11.8$1.20
2013Summary only. Only limited summary data is available for this year.$19.3$7.72$11.6$11.5$11.2$0.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.7$7.09$11.6$10.9
2011Summary only. Only limited summary data is available for this year.$19.3$7.29$12.0$9.55$10.3$0.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.5$7.46$12.1$9.92
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$15,626,472
Mission and Program Overview

Mission

The bender jcc embraces and welcomes the diversity of our community and encourages everyone to seek meaning and fulfillment by participating in our rich programming inspired by our jewish heritage. We open our doors to everyone, including people of all backgrounds, religions, abilities, and sexual orientations, and interfaith couples and families.

We cultivate communities in a warm and inclusive environment to celebrate jewish life and values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,775,387$15,628,063▼ $1,147,324
Investments in Publicly Traded Securities$5,565,273$4,844,309▼ $720,964
Cash and Non-Interest-Bearing Accounts$2,509,746$4,127,196▲ $1,617,450
Investments Other Securities$4,095,824$3,444,497▼ $651,327
Pledges and Grants Receivable$1,113,820$2,167,969▲ $1,054,149
Savings and Temporary Cash Investments$1,017,099$852,726▼ $164,373
Accounts Receivable$83,194$191,546▲ $108,352
Prepaid Expenses and Deferred Charges$95,576$147,040▲ $51,464
Inventories for Sale or Use$528$0▼ $528
Total Assets$31,256,447$31,428,490▲ $172,043
Other Assets Total$0$25,144▲ $25,144
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,792,558$7,019,107▼ $2,773,451
Deferred Revenue$1,695,040$2,056,068▲ $361,028
Accounts Payable and Accrued Expenses$634,128$992,257▲ $358,129
Other Liabilities$135,539$96,324▼ $39,215
Total Liabilities$12,257,265$10,163,756▼ $2,093,509
Net Assets / Fund Balance
Net Assets With Donor Restrictions$11,283,602$11,957,931▲ $674,329
Net Assets Without Donor Restrictions$7,715,580$9,306,803▲ $1,591,223
Total Net Assets Fund Balance$18,999,182$21,264,734▲ $2,265,552
Total Liabilities and Net Assets / Fund Balance$31,256,447$31,428,490▲ $172,043

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$15,211,627$13,394,913$28,606,540
Equipment$295,161$1,947,967$2,243,128
Other Land Buildings$121,275$287,676$408,951
Other Securities$3,444,497--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$9,587,730$1,402,444▼ $756,548$346,645$9,886,981
2020$8,144,572$51,066▲ $1,974,213$553,253$9,587,730
2019$8,747,127$54,749▲ $118,798$776,102$8,144,572
2018$8,927,986$42,184▲ $441,497$639,640$8,747,127
2017$8,292,199$686,109▲ $544,350$570,364$8,927,986
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Josh BenderChief Executive OfficerFT$267,411$41,681$309,092
Susan FischerChief Program OfficerFT$117,292-$117,292
Treva BustowChief Marketing and Operations Officer -untill 1/1FT$116,570-$116,570
Sarah FeinbergChief Financial & Administrative OfficerFT$92,576-$92,576
Rachel OssmanChief Development OfficerFT$84,939-$84,939

Board Members and Trustees

NameTitle
Dale SingerBoard Chair
Anne KaiserBoard Member
Charles LivingtonBoard Member
Elana FineBoard Member
Eric KleinBoard Member
Jeffrey KrauthamerBoard Member
Jennifer LavinbukBoard Member
Michel LyubinskyBoard Member
Monty YollesBoard Member
Rachel WeinsteinBoard Member
Rebecca StalloneBoard Member
Steve HeitznerBoard Member
Wendy MorrisBoard Member
Barry KaplanExecutive Committee Member/board Director
Meredith JacobsExecutive Committee Member/board Director
Daryle BobbAssistant Treasurer
Noam FischmanGeneral Counsel
Rami KandelOmbudsman
Brian GainesSecretary
Bruce WienerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Hebrew Home Of Greater WashingtonBuilding And Campus Maintenance6121 MONTROSE ROAD, Rockville, MD 20852$646,723
Pmm CompaniesJanitorial Services15938 DERWOOD RD, Rockville, MD 20855$372,001
American Pool INCLife Guards And Pool Maintenance9305 GERWIG LANE STE E, Columbia, MD 21046$331,863
Kaiser PermanenteHealth InsurancePO BOX 64345, Baltimore, MD 21264$275,209
The Summit INCClimbing Tower Buliding & Training35 KERN DR, Perkasie, PA 18944$128,339
Revenue and Support

Revenue Composition

Contributions and Grants
$7,230,289
Program Service Revenue
$6,736,116
Investment Income
$265,579
Other Revenue
$368,479
All Other Contributions
$4,307,831
Change in Net Assets
$3,260,353

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,576,820
Revenue Not Reported on Financial Statements
$23,643
Revenue Not Reported on Form 990
$-994,803
Other Revenue Adjustments
$-8,216
Total Revenue per Audited Statements
$13,582,017
Total Revenue per Form 990
$14,600,463
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,828,370
Salaries, Compensation, and Employee Benefits$5,450,599
Total Fundraising Expense$560,342
Grants and Similar Amounts Paid$61,141
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,250,137$446,471$248,890$3,945,498
Occupancy$1,194,795$772,679$43,593$2,011,067
Depreciation Depletion$1,221,594$47,663$39,003$1,308,260
Fees for Services Other$862,046$86,863$3,748$952,657
Current Officers, Directors, Trustees, and Key Employees$538,467$180,839$117,838$837,144
Payroll Taxes$279,409$43,590$24,122$347,121
Other Employee Benefits$270,193$30,660$19,983$320,836
All Other Expenses$154,868$30,556$33,108$218,532
Interest$167,045$3,819$6,405$177,269
Information Technology$128,886$39,173$4,918$172,977
Travel$128,169$1,364-$129,533
Fees for Services Accounting-$86,397-$86,397
Insurance$54,688$24,791$4,372$83,851
Grants to Domestic Individuals$61,141--$61,141
Conferences and Meetings$57,555$2,258-$59,813
Other Expenses$32,781$13,453$3,718$49,952
Fees for Service Investment Mgmnt Fees-$31,859-$31,859
Fees for Services Legal$4,000$4,075-$8,075
Total Functional Expenses$8,779,727$2,000,041$560,342$11,340,110

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,340,110
Total Expenses per Audited Statements$11,316,465
Expenses per Audited Statements$11,308,251
Expenses Not Reported on Financial Statements$31,859
Expenses Not Reported on Form 990$8,214
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$420,316
Fundraising Direct Expenses$100,287
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner of Champions$348,325$307,525$42,596$264,929
Imagine Dinner$122,311$112,791$24,861$87,930
Total Events$470,636$420,316$100,287$320,029
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits Payable$68,942
Capital Lease Obligations$27,382
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The membership of the center is divided into two classifications, active and special membership. Special members may not sit as members on the board of directors, vote, or hold office.

Form 990, Part VI, Section A, Line 7B

One hundred active members constitute a quorum and a majority of the quorum will be required for disapproving any member of a slate of candidates for the board of directors proposed by the governance committee and approved by the board of directors or for nominating and electing any non-slated member to the board of directors. If at any such meeting there shall be a failure to achieve a quorum, the meeting will be adjourned.

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

Upon completion by an outside accounting firm, the cfo and ceo review the data for accuracy and completeness. The outside accounting firm then presents the draft federal form 990 to the bender jcc of gw audit committee for review. Lastly, a copy of the draft federal form 990 is distributed to each member of the board of directors for review prior to filing with the internal revenue service.

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

Conflict of interest forms are completed by each new board member and key staff upon joining the center. New forms are obtained at the beginning of each fiscal year from current board members and key staff, and the forms are reviewed by the ceo. Any board members and key staff who disclose potential conflicts recuse themselves from any such discussions and votes. With respect to potential contracts, at the beginning of any discussion involving these contracts, a call for potential conflicts amongst board members and key staff is taken place during the meeting.

Form 990, Part VI, Section B, Line 15

Compensation of officers and key employees is based on annual performance evaluations. A committee of the board of directors evaluates the ceo's performance, while other key employees are evaluated by the ceo. Compensation for chief-level executives is determined by a committe of board members using factors such as employee performance, market reports, and other comparability analysis to those who are similarly situated at other organizations.

Form 990, Part VI, Section C, Line 19

Financial statements were previously posted on guidestar.org and charitynavigator.org, but information may need to be updated. The most recent tax filings and financial data can also be located at propublica.org/nonprofits the jcc's privacy policy is available on the bender jcc website at: bender jcc policies | bender jcc (benderjccgw.org) all other information is available upon request via the "contact us" link on the www.benderjccgw.org website, by phone, e-mail and/or in person.

Filing and Contact Details

Filer

Filer Name
Bender Jcc of Greater Washington
EIN
53-0205921
Phone
3018810100
Address
1445 RESEARCH BOULEVARD, ROCKVILLE, MD 20850

Signing Officer

Name
Sarah Feinberg
Title
Cfao
Phone
3018810100
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Bender
Formed
1923
Legal Domicile
Dc
Voting Board Members
20
Independent Board Members
20
Employees
32
Volunteers
25

Preparer

Firm
Marcum Llp
Address
1899 L STREET NW SUITE 850, WASHINGTON, DC 20036
Preparer
Frank H Smith
Phone
2022274000
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The center uses its endowment funds as needed for new initiatives and to cover operating cash shortfalls as approved by the board of directors.

PART X, LINE 2:

The center evaluated its uncertainty in income taxes for the year ended june 30, 2022, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Additional special event expenses

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on disposal of assets -8,216.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Additional special event expenses loss on disposal of assets 8,214.

Raw XML AppendixShowing 400 of 803 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.

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IRS990/Desc0HEALTH AND WELLNESS - WELLNESS AT THE BENDER JCC INCLUDES MEMBERSHIP, HEALTH & FITNESS AND AQUATICS. FROM PERSONAL TRAINING AND PHYSICAL THERAPY, TO PROACTIVE SENIOR HEALTH EDUCATION, THE CENTER IS PROUD TO OFFER MEMBERS OF ALL AGES A NUMBER OF ONGOING WELLNESS PROGRAMS AND ACTIVITIES THAT STRENGTHEN BOTH BODY AND MIND. WITH OVER 40,000 SQUARE FEET, TWO POOLS, AND STATE-OF-THE-ART EQUIPMENT, THE WEINBERG HEALTH & FITNESS CENTER OFFERS COMPREHENSIVE AND CUTTING-EDGE FITNESS OPTIONS. THE POOLS AND FITNESS CENTER WERE CLOSED IN MARCH 2020 AS A RESULT OF COVID RESTRICTIONS, BUT REOPENED IN JULY 2020. THE BENDER JCC ADHERED TO REDUCED CAPACITY RESTRICTIONS PUT FORTH BY THE COUNTY. ADAPTATIONS INCLUDED THE INTRODUCTION OF A REGISTRATION SYSTEM FOR MASKED MEMBERS TO RESERVE SPECIFIC WORKOUT TIMES IN THE FITNESS CENTER AND LAP LANES IN THE POOL; FITNESS FLOOR SPACE WAS REDESIGNED AND EQUIPMENT MOVED AROUND TO ENCOURAGING SOCIAL DISTANCING; ADVANCED SANITIZING AND AIR PURIFICATION METHODS WERE SCHEDULED AND PUT INTO PLACE; GROUP EXERCISE CLASSES AND PERSONAL TRAINING CLIENTS PIVOTED TO VIRTUAL PROGRAMMING THROUGH THE USE OF ZOOM.
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IRS990/MissionDesc0THE BENDER JCC EMBRACES AND WELCOMES THE DIVERSITY OF OUR COMMUNITY AND ENCOURAGES EVERYONE TO SEEK MEANING AND FULFILLMENT BY PARTICIPATING IN OUR RICH PROGRAMMING INSPIRED BY OUR JEWISH HERITAGE. WE OPEN OUR DOORS TO EVERYONE, INCLUDING PEOPLE OF ALL BACKGROUNDS, RELIGIONS, ABILITIES, AND SEXUAL ORIENTATIONS, AND INTERFAITH COUPLES AND FAMILIES.
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