Civic Intelligence

J C C Private School Inc.

990 • Fiscal year 2019 • EIN 59-1773811

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 16, 2020

851 N Maitland AvenueMaitland, FL 32751

(407) 647-0713

Siviq Scores

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

Liabilities / Assets

89th percentile

0.82x

Higher debt load relative to assets than 89% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.43x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

43rd percentile

0.9%

Higher net margin than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

73rd percentile

$112,305

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

78th percentile

18%

Faster asset growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

44th percentile

1.8%

Faster revenue growth than 44% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,009,302

Up $152,506 (+18%) from 2018

Net Assets

Up

$184,103

Up $45,936 (+33%) from 2018

Liabilities

Up

$825,199

Up $106,570 (+15%) from 2018

Revenue

Up

$1,935,452

Up $33,387 (+1.8%) from 2018

Expenses

Down

$1,917,526

Down $166,726 (-8.0%) from 2018

Net Income

Up

$17,926

Up $200,113 (+110%) from 2018

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $1,345,198Liabilities 2011: $850,797Net Assets 2011: $494,4012011Assets 2012: $1,403,164Liabilities 2012: $1,037,188Net Assets 2012: $365,9762012Assets 2013: $1,319,195Liabilities 2013: $1,001,341Net Assets 2013: $317,8542013Assets 2014: $1,162,503Liabilities 2014: $1,071,746Net Assets 2014: $90,7572014Assets 2015: $1,084,731Liabilities 2015: $1,112,565Net Assets 2015: -$27,8342015Assets 2016: $997,833Liabilities 2016: $1,036,648Net Assets 2016: -$38,8152016Assets 2017: $1,019,300Liabilities 2017: $726,105Net Assets 2017: $293,1952017Assets 2018: $856,796Liabilities 2018: $718,629Net Assets 2018: $138,1672018Assets 2019: $1,009,302Liabilities 2019: $825,199Net Assets 2019: $184,1032019Assets 2020: $1,113,616Liabilities 2020: $627,741Net Assets 2020: $485,8752020Assets 2021: $1,402,178Liabilities 2021: $734,942Net Assets 2021: $667,2362021Assets 2022: $1,043,675Liabilities 2022: $279,362Net Assets 2022: $764,3132022Assets 2023: $1,858,261Liabilities 2023: $220,958Net Assets 2023: $1,637,3032023Assets 2024: $9,150,243Liabilities 2024: $1,280,948Net Assets 2024: $7,869,2952024

Highlighted filing

2019

Assets$1,009,302
Liabilities$825,199
Net Assets$184,103

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $2,850,6672011Expenses 2012: $2,847,2492012Revenue 2013: $2,529,574Expenses 2013: $2,623,735Net Income 2013: -$94,1612013Revenue 2014: $2,492,259Expenses 2014: $2,754,132Net Income 2014: -$261,8732014Revenue 2015: $2,818,231Expenses 2015: $2,947,475Net Income 2015: -$129,2442015Revenue 2016: $2,882,659Expenses 2016: $2,905,228Net Income 2016: -$22,5692016Revenue 2017: $2,471,762Expenses 2017: $2,176,225Net Income 2017: $295,5372017Revenue 2018: $1,902,065Expenses 2018: $2,084,252Net Income 2018: -$182,1872018Revenue 2019: $1,935,452Expenses 2019: $1,917,526Net Income 2019: $17,9262019Revenue 2020: $2,080,404Expenses 2020: $1,788,864Net Income 2020: $291,5402020Revenue 2021: $2,090,885Expenses 2021: $1,909,524Net Income 2021: $181,3612021Revenue 2022: $1,911,645Expenses 2022: $1,729,077Net Income 2022: $182,5682022Revenue 2023: $2,397,390Expenses 2023: $1,524,400Net Income 2023: $872,9902023Revenue 2024: $8,066,918Expenses 2024: $1,851,249Net Income 2024: $6,215,6692024

Highlighted filing

2019

Revenue$1,935,452
Expenses$1,917,526
Net Income$17,926
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 16, 2020
Return Version
2018v3.3
Gross Receipts
$1,970,121
Mission and Program Overview

Mission

To provide academic excellence within a culture of jewish values. Our goal is to provide excellent students who are filled with self-confidence and are comfortable with their jewish identities. The school's curriculum is designed toward this end. The atmosphere of the school is one in which students can achieve their spiritual, intellectual and social potential as well as recognize the relevance of jewish values in their lives.

To develop strong leaders and critical thinkers by providing the highest educational standards in an individualized learning environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$652,399$641,747▼ $10,652
Land, Buildings, and Equipment, Net$179,427$329,070▲ $149,643
Loans From Officers Directors$28,094$77,836▲ $49,742
Accounts Receivable$10,250$20,746▲ $10,496
Cash and Non-Interest-Bearing Accounts$7,149$13,333▲ $6,184
Prepaid Expenses and Deferred Charges$4,299$2,866▼ $1,433
Pledges and Grants Receivable$3,272$1,540▼ $1,732
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Total Assets$856,796$1,009,302▲ $152,506
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$323,875$265,276▼ $58,599
Accounts Payable and Accrued Expenses$132,582$248,354▲ $115,772
Deferred Revenue$234,078$233,733▼ $345
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$718,629$825,199▲ $106,570
Net Assets / Fund Balance
Temporarily Rstr Net Assets$434,305$424,631▼ $9,674
Permanently Rstr Net Assets$272,903$272,903→ $0
Unrestricted Net Assets$-569,041$-513,431▲ $55,610
Total Net Assets Fund Balance$138,167$184,103▲ $45,936
Total Liabilities and Net Assets / Fund Balance$856,796$1,009,302▲ $152,506

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$299,986$976,764$1,276,749
Leasehold Improvements$29,084$274,600$303,684
Other Land Buildings$0$35,351$35,351
Other Securities$641,747--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$652,045$1,062▲ $38,605-$641,747
2018$664,305$1,583▲ $34,035-$652,045
2017$677,810$681▲ $42,175-$664,305
2016$684,213$1,106▲ $11,087-$677,810
2015$702,239$982▲ $6,677-$684,213
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alan RusonikHead of SchoolFT$112,305$112,305

Board Members and Trustees

NameTitle
Melanie BrennerImmediate Past President
Amanda JacobsonPresident
David ZissmanBoard Member-at-large
Lisa SholkBoard Member-at-large
Nina OppenheimBoard Member-at-large
Stacey SollBoard Member-at-large
Cheryl FinkelsteinDirector-at-large
Jennifer CulumberDirector-at-large
Joe SchwartzDirector-at-large
Jon SteinDirector-at-large
Henrietta KatzenLifetime Board Member
Marc KatzenLifetime Board Member
Robert GebaideSecretary
Robyn EichenholzVP of Marketing
Revenue and Support

Revenue Composition

Contributions and Grants
$183,351
Program Service Revenue
$1,528,043
Investment Income
$6,834
Other Revenue
$217,224
All Other Contributions
$183,351
Change in Net Assets
$17,926

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,611,315
Revenue Not Reported on Financial Statements
$324,137
Revenue Not Reported on Form 990
$62,679
Other Revenue Adjustments
$324,137
Total Revenue per Audited Statements
$1,673,994
Total Revenue per Form 990
$1,935,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,111,534
Other Expenses$481,855
Grants and Similar Amounts Paid$324,137
Total Fundraising Expense$3,551
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$876,667--$876,667
Grants to Domestic Individuals$324,137--$324,137
All Other Expenses$38,460$142,650-$181,110
Occupancy$78,260$80,989-$159,249
Current Officers, Directors, Trustees, and Key Employees$112,305--$112,305
Payroll Taxes$77,853--$77,853
Other Employee Benefits$44,709--$44,709
Depreciation Depletion$39,652--$39,652
Office Expenses-$32,070-$32,070
Fees for Services Other-$26,607-$26,607
Insurance-$10,768-$10,768
Advertising-$3,384$3,551$6,935
Conferences and Meetings-$3,032-$3,032
Fees for Services Accounting-$750-$750
Other Expenses$212$140-$352
Total Functional Expenses$1,592,255$321,720$3,551$1,917,526

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,917,526
Total Expenses per Audited Statements$1,628,058
Expenses per Audited Statements$1,593,389
Expenses Not Reported on Financial Statements$324,137
Other Expense Adjustments$324,137
Expenses Not Reported on Form 990$34,669
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$251,893
Fundraising Direct Expenses$34,669
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$114,846$114,846$30,244$84,602
School Shows$16,841$16,841$4,019$12,822
Total Events$251,893$251,893$34,669$217,224
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$28,094$77,836▲ $49,742
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
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, SECTION B, LINE 11:

The organization provides a copy of form 990 to all members of its governing body prior to filing with the internal revenue service.

FORM 990, PART VI, SECTION B, LINE 15:

Compensation is based on the number of years at the school, extra duties taken on, the judgement of the head of the school, reaching requirement levels, and board approval.

FORM 990, PART VI, SECTION C, LINE 19:

Financial statements and governing documents are available to the public by request at the business office.

Filing and Contact Details

Filer

Filer Name
JCC Private School Inc
EIN
59-1773811
In Care Of
% ALLAN GOLDBERG
Phone
4076470713
Address
851 N Maitland Avenue, Maitland, FL 32751

Signing Officer

Name
Allan Goldberg
Title
Treasurer
Phone
4076470713
Signed
2020-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allan Goldberg
Formed
1991
Legal Domicile
Fl
Voting Board Members
14
Independent Board Members
14
Employees
49
Volunteers
60

Preparer

Firm
Withumsmithbrownpc
Address
200 S ORANGE AVESTE 1200, ORLANDO, FL 32801-3400
Preparer
Erik Halluska CPA
Phone
4078491569
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Students are filled with self-confidence and are comfortable with their jewish identities. The schools curriculum is designed toward this end. The atmosphere of the school is one in which students can achieve their spiritual, intellectual and social potential as well as recognize the relevance of jewish values in their lives.

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

The school is one in which students can achieve their spiritual, intellectual and social potential as well as recognize the relevance of jewish values in their lives.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

FORM 990, SCHEDULE D, PART X, LINE 2:

The School is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code. Thus, the School is not subject to corporate income taxes except for taxes on unrelated business income. Accounting principles generally accepted in the United States of America prescribe requirements for the recognition of income taxes in financial statements, and the amounts recognized are affected by income tax positions taken by the School in its tax returns. The Schools status as an exempt organization is defined as an income tax position under these requirements. While management believes it has complied with the Internal Revenue Code, the sustainability of some income tax positions taken by the School in its tax returns may be uncertain. There are minimum thresholds of likelihood that uncertain tax positions are required to meet before being recognized in the financial statements. Management does not believe that the School has any material uncertain tax positions at June 30, 2019 and 2018.

FORM 990, SCHEDULE D, PART XI AND XII, LINE 2D:

Fundraising expenses included on statement of revenue: $34,669

FORM 990, SCHEDULE D, PART XI AND XII, LINE 4B:

Grants paid to students included on form 990, part ix, line 2b: $324,137

FORM 990, SCHEDULE D, PART V, LINE 4:

The Schools endowment consists of approximately eight individual funds established for a variety of purposes. These endowments are donor-restricted endowment funds. As required by accounting principles generally accepted in the United States of America, net assets associated with endowment funds are classified and reported based on the existence or absence of donor-imposed restrictions.

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.15$1.28$7.87$8.07$1.85$6.22
2023Detailed filing. Detailed filing data is available for this year.$1.86$0.22$1.64$2.40$1.52$0.87
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.28$0.76$1.91$1.73$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.40$0.73$0.67$2.09$1.91$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.11$0.63$0.49$2.08$1.79$0.29
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.83$0.18$1.94$1.92$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.72$0.14$1.90$2.08$0.18
2017Detailed filing. Detailed filing data is available for this year.$1.02$0.73$0.29$2.47$2.18$0.30
2016Detailed filing. Detailed filing data is available for this year.$1.00$1.04$0.04$2.88$2.91$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.08$1.11$0.03$2.82$2.95$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.16$1.07$0.09$2.49$2.75$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$1.00$0.32$2.53$2.62$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$1.04$0.37$2.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.85$0.49$2.85