Civic Intelligence

Adolph and Rose Levis Jewish Community Center Inc.

990 • Fiscal year 2022 • EIN 65-1127438

Sep 01, 2021 to Aug 31, 2022 • Filed on Jul 12, 2023

21050 95th Ave SBoca Raton, FL 33428

(561) 852-3200

Siviq Scores

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

Liabilities / Assets

61st percentile

0.21x

Higher debt load relative to assets than 61% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

57th percentile

0.21x

Higher debt load relative to revenue than 57% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

58th percentile

11%

Higher net margin than 58% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

82nd percentile

$235,103

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

64th percentile

7.0%

Faster asset growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

31st percentile

-6.1%

Faster revenue growth than 31% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$9,285,278

Up $606,343 (+7.0%) from 2021

Net Assets

Up

$7,343,197

Up $1,063,834 (+17%) from 2021

Liabilities

Down

$1,942,081

Down $457,491 (-19%) from 2021

Revenue

Down

$9,109,120

Down $595,693 (-6.1%) from 2021

Expenses

Up

$8,109,155

Up $872,502 (+12%) from 2021

Net Income

Down

$999,965

Down $1,468,195 (-59%) from 2021

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $3,053,971Liabilities 2011: $1,462,080Net Assets 2011: $1,591,8912011Assets 2012: $3,113,912Liabilities 2012: $1,454,392Net Assets 2012: $1,659,5202012Assets 2013: $2,930,227Liabilities 2013: $1,466,952Net Assets 2013: $1,463,2752013Assets 2014: $3,424,656Liabilities 2014: $1,375,559Net Assets 2014: $2,049,0972014Assets 2015: $3,166,070Liabilities 2015: $1,504,816Net Assets 2015: $1,661,2542015Assets 2016: $3,349,838Liabilities 2016: $1,621,692Net Assets 2016: $1,728,1462016Assets 2017: $3,456,670Liabilities 2017: $1,641,376Net Assets 2017: $1,815,2942017Assets 2018: $4,850,331Liabilities 2018: $1,561,602Net Assets 2018: $3,288,7292018Assets 2019: $5,797,321Liabilities 2019: $1,715,944Net Assets 2019: $4,081,3772019Assets 2020: $5,347,501Liabilities 2020: $1,591,066Net Assets 2020: $3,756,4352020Assets 2021: $8,678,935Liabilities 2021: $2,399,572Net Assets 2021: $6,279,3632021Assets 2022: $9,285,278Liabilities 2022: $1,942,081Net Assets 2022: $7,343,1972022Assets 2023: $32,948,606Liabilities 2023: $17,660,072Net Assets 2023: $15,288,5342023Assets 2024: $34,210,176Liabilities 2024: $17,843,351Net Assets 2024: $16,366,8252024

Highlighted filing

2022

Assets$9,285,278
Liabilities$1,942,081
Net Assets$7,343,197

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $9,202,230Expenses 2011: $9,320,703Net Income 2011: -$118,4732011Revenue 2012: $8,712,000Expenses 2012: $8,735,606Net Income 2012: -$23,6062012Revenue 2013: $8,132,089Expenses 2013: $8,422,522Net Income 2013: -$290,4332013Revenue 2014: $9,261,794Expenses 2014: $8,924,970Net Income 2014: $336,8242014Revenue 2015: $8,534,196Expenses 2015: $8,649,616Net Income 2015: -$115,4202015Revenue 2016: $9,108,781Expenses 2016: $9,057,147Net Income 2016: $51,6342016Revenue 2017: $9,715,573Expenses 2017: $9,653,672Net Income 2017: $61,9012017Revenue 2018: $10,794,136Expenses 2018: $9,404,260Net Income 2018: $1,389,8762018Revenue 2019: $10,254,953Expenses 2019: $9,465,657Net Income 2019: $789,2962019Revenue 2020: $7,903,711Expenses 2020: $8,228,653Net Income 2020: -$324,9422020Revenue 2021: $9,704,813Expenses 2021: $7,236,653Net Income 2021: $2,468,1602021Revenue 2022: $9,109,120Expenses 2022: $8,109,155Net Income 2022: $999,9652022Revenue 2023: $16,887,018Expenses 2023: $9,304,683Net Income 2023: $7,582,3352023Revenue 2024: $11,173,546Expenses 2024: $10,498,376Net Income 2024: $675,1702024

Highlighted filing

2022

Revenue$9,109,120
Expenses$8,109,155
Net Income$999,965
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Jul 12, 2023
Return Version
2021v4.2
Gross Receipts
$9,984,789
Mission and Program Overview

Mission

The organization was established to preserve, transmit, and strengthen jewish values, identity, heritage, tradition and continuity by enriching personal, cultural, social and physical development of families and individuals of all ages.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,776,103$4,625,409▲ $1,849,306
Investments Other Securities$4,201,262$2,936,397▼ $1,264,865
Land, Buildings, and Equipment, Net$513,876$526,376▲ $12,500
Accounts Receivable$496,435$513,156▲ $16,721
Prepaid Expenses and Deferred Charges$74,780$67,461▼ $7,319
Total Assets$8,678,935$9,285,278▲ $606,343
Other Assets Total$616,479$616,479→ $0
Liabilities
Deferred Revenue$978,256$1,502,717▲ $524,461
Unsecured Notes Loans Payable$726,761$0▼ $726,761
Accounts Payable and Accrued Expenses$674,437$436,411▼ $238,026
Other Liabilities$20,118$2,953▼ $17,165
Total Liabilities$2,399,572$1,942,081▼ $457,491
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,707,692$4,398,449▼ $309,243
Net Assets Without Donor Restrictions$1,571,671$2,944,748▲ $1,373,077
Total Net Assets Fund Balance$6,279,363$7,343,197▲ $1,063,834
Total Liabilities and Net Assets / Fund Balance$8,678,935$9,285,278▲ $606,343

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$293,200$396,139$689,339
Other Land Buildings$207,283$120,614$327,897
Equipment$25,893$159,685$185,578
Other Assets Org$616,479--
Other Securities$15,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$4,186,470$35,000▼ $456,277$843,587$2,921,606
2020$3,431,235$150,000▲ $700,235$95,000$4,186,470
2019$3,615,177$201,154▲ $235,654$620,750$3,431,235
2018$2,477,215$1,201,030▲ $79,375$142,443$3,615,177
2017$2,238,203$231,063▲ $118,657$110,708$2,477,215
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Randy ColmanExecutive DirectorFT$235,103$235,103
Cindy BergmanAssociate Executive DirectFT$150,883$150,883

Board Members and Trustees

NameTitle
Aaron MillmanDirector
Alicia SperoDirector
Allan SchumanDirector
Barbara LewinDirector
Bernardo WolfsonDirector
Bonnie KayeDirector
Daniel KovacsDirector
Dave OwenDirector
David OgmanDirector
Elyssa KupferbergDirector
George W FeldDirector
Heidi AldermanDirector
James HallDirector
Janet ElinoffDirector
Jason BodnerDirector
Jason LiebermanDirector
Jayme ShafranDirector
Jeniffer FreemanDirector
Jeremy CohenDirector
Jonathan BeskinDirector
Larry FeldmanDirector
Lewis Shafer EsqDirector
Lindsay HennesseyDirector
Marilyn WeissglassDirector
Marisa BakerDirector
Mark GotliebDirector
Marleen ForkasDirector
Matthew GarawayDirector
May RosenzweigDirector
Nancy Marks SmallDirector
Nicole RudermanDirector
Rabbi Daniel LevinDirector
Richard KoblickDirector
Robin RubinDirector
Ron WeinerDirector
Sandy BeyerDirector
Stephanie GinsburgDirector
Steven Clarfield EsqDirector
Barbara FeingoldHonorary Director
Betty ZaleHonorary Director
Beverly FeurringHonorary Director
Carole SiemensHonorary Director
Dorothy LipsonHonorary Director
John KellyHonorary Director
Judy Levis KrugHonorary Director
Macky MilgramHonorary Director
Marianne BobickHonorary Director
Maurice D Plough JrHonorary Director
Mel KofskyHonorary Director
Phyllis GoldenHonorary Director
Phyllis SandlerHonorary Director
Robert WeinrothHonorary Director
Rose RobinsonHonorary Director
Roy SchwedelsonHonorary Director
Sylvia RosenHonorary Director
Ted DeutchHonorary Director
Thomas R KaplanHonorary Director
Revenue and Support

Revenue Composition

Contributions and Grants
$4,183,399
Program Service Revenue
$5,164,737
Investment Income
$-557,925
Other Revenue
$318,909
All Other Contributions
$2,804,360
Change in Net Assets
$999,965

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,147,018
Revenue Not Reported on Financial Statements
$-37,898
Revenue Not Reported on Form 990
$356,494
Other Revenue Adjustments
$-37,898
Total Revenue per Audited Statements
$9,503,512
Total Revenue per Form 990
$9,109,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,348,774
Salaries, Compensation, and Employee Benefits$3,760,381
Total Fundraising Expense$445,866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,743,874$506,157$124,364$3,374,395
Payments to Affiliates$1,444,473$588,105$5,685$2,038,263
Current Officers, Directors, Trustees, and Key Employees$129,307$115,796$140,883$385,986
Depreciation Depletion-$118,738-$118,738
Advertising$88,413$22,797$5,349$116,559
Insurance$3,541$38,251$2,700$44,492
Occupancy$36,116--$36,116
Office Expenses$7,503$14,718$6,276$28,497
Conferences and Meetings$4,161$13,331$3,443$20,935
Other Expenses$7,359$2,040$1,550$10,949
All Other Expenses$-48,021--$-48,021
Total Functional Expenses$6,050,197$1,613,092$445,866$8,109,155

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,439,678
Expenses per Audited Statements$8,147,053
Total Expenses per Form 990$8,109,155
Expenses Not Reported on Form 990$292,625
Expenses Not Reported on Financial Statements$-37,898
Other Expense Adjustments$-37,898
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$451,184
Fundraising Direct Expenses$292,625
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Thrift Shop$379,113$379,113$244,604$134,509
Gala$299,474$14,570$26,501$-11,931
Total Events$1,096,399$451,184$292,625$158,559
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligations Under Capital Lease$2,953
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members.

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

The organization has members who may elect one or more members of the governing body.

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

The director of finance and the executive director review the form 990.

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

The organization questions new officers and directors regarding any potential conflict of interest and monitors compliance on a regular basis.

Form 990, Part VI, Section B, Line 15

Compensation of the executive director and top management officials is set by the executive committee after review of comparable data for comparable positions locally and nationally.

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.

Filing and Contact Details

Filer

Filer Name
Adolph and Rose Levis
EIN
65-1127438
Phone
5618523200
Address
21050 95TH AVE S, BOCA RATON, FL 33428

Signing Officer

Name
Seeta Rampersaud
Title
Director of Finance
Phone
5618523200
Signed
2023-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Colman
Formed
2001
Legal Domicile
Fl
Voting Board Members
57
Independent Board Members
57
Employees
248
Volunteers
179

Preparer

Firm
Cbiz Mhm of Florida LLC
Address
2255 GLADES ROAD SUITE 321A, BOCA RATON, FL 33431
Preparer
Michael Fisher
Phone
5619945050
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Less:amounts allocated to special events: program service expenses -48,021. Management and general expenses 0. Fundraising expenses 0. Total expenses -48,021.

Form 990, Part XI, Line 2C

The organization did not change either its oversight process or its selection process.

Financial Statement Notes

PART V, LINE 4:

Effective july 1, 2012, the organization has adopted the uniform prudent management of institutional funds act (upmifa). Upmifa, along with the organization's own governing documents, regulates the organization's expenditures of endowment funds. Under upmifa, absent donor restrictions to the contrary, the organization may appropriate for expenditure any amount it determines is prudent for the uses, benefits, and duration for which the endowment fund was established. Some donors have not placed restrictions on the use of endowment funds.

PART X, LINE 2:

Gaap requires the organization's management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The organization's management has analyzed the tax positions taken by the organization and has concluded that as of august 31, 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Gala expenses 48,021. Special events expenses 244,604.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on disposition of fixed assets -37,898.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Gala expenses 48,021. Special events expenses 244,604.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Loss on disposition of fixed assets -37,898.

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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/Form990PartVIISectionAGrp/PersonNm2ALLAN SCHUMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3BARBARA LEWIN
IRS990/Form990PartVIISectionAGrp/PersonNm4BERNARDO WOLFSON
IRS990/Form990PartVIISectionAGrp/PersonNm5BONNIE KAYE
IRS990/Form990PartVIISectionAGrp/PersonNm6DANIEL KOVACS
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVE OWEN
IRS990/Form990PartVIISectionAGrp/PersonNm8DAVID OGMAN
IRS990/Form990PartVIISectionAGrp/PersonNm9ELYSSA KUPFERBERG
IRS990/Form990PartVIISectionAGrp/PersonNm10GEORGE W FELD
IRS990/Form990PartVIISectionAGrp/PersonNm11HEIDI ALDERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm12JAMES HALL
IRS990/Form990PartVIISectionAGrp/PersonNm13JANET ELINOFF
IRS990/Form990PartVIISectionAGrp/PersonNm14JASON BODNER
IRS990/Form990PartVIISectionAGrp/PersonNm15JASON LIEBERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm16JAYME SHAFRAN
IRS990/Form990PartVIISectionAGrp/PersonNm17JENIFFER FREEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm18JEREMY COHEN
IRS990/Form990PartVIISectionAGrp/PersonNm19JONATHAN BESKIN
IRS990/Form990PartVIISectionAGrp/PersonNm20LARRY FELDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm21LEWIS SHAFER ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm22LINDSAY HENNESSEY
IRS990/Form990PartVIISectionAGrp/PersonNm23MARILYN WEISSGLASS
IRS990/Form990PartVIISectionAGrp/PersonNm24MARISA BAKER
IRS990/Form990PartVIISectionAGrp/PersonNm25MARK GOTLIEB
IRS990/Form990PartVIISectionAGrp/PersonNm26MARLEEN FORKAS
IRS990/Form990PartVIISectionAGrp/PersonNm27MATTHEW GARAWAY
IRS990/Form990PartVIISectionAGrp/PersonNm28MAY ROSENZWEIG
IRS990/Form990PartVIISectionAGrp/PersonNm29NANCY MARKS SMALL
IRS990/Form990PartVIISectionAGrp/PersonNm30NICOLE RUDERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm31RABBI DANIEL LEVIN
IRS990/Form990PartVIISectionAGrp/PersonNm32RICHARD KOBLICK
IRS990/Form990PartVIISectionAGrp/PersonNm33ROBIN RUBIN
IRS990/Form990PartVIISectionAGrp/PersonNm34RON WEINER
IRS990/Form990PartVIISectionAGrp/PersonNm35SANDY BEYER
IRS990/Form990PartVIISectionAGrp/PersonNm36STEPHANIE GINSBURG
IRS990/Form990PartVIISectionAGrp/PersonNm37STEVEN CLARFIELD ESQ
IRS990/Form990PartVIISectionAGrp/PersonNm38MARIANNE BOBICK
IRS990/Form990PartVIISectionAGrp/PersonNm39TED DEUTCH
IRS990/Form990PartVIISectionAGrp/PersonNm40BARBARA FEINGOLD
IRS990/Form990PartVIISectionAGrp/PersonNm41BEVERLY FEURRING
IRS990/Form990PartVIISectionAGrp/PersonNm42PHYLLIS GOLDEN
IRS990/Form990PartVIISectionAGrp/PersonNm43THOMAS R KAPLAN
IRS990/Form990PartVIISectionAGrp/PersonNm44JOHN KELLY
IRS990/Form990PartVIISectionAGrp/PersonNm45MEL KOFSKY
IRS990/Form990PartVIISectionAGrp/PersonNm46DOROTHY LIPSON
IRS990/Form990PartVIISectionAGrp/PersonNm47JUDY LEVIS KRUG
IRS990/Form990PartVIISectionAGrp/PersonNm48MACKY MILGRAM
IRS990/Form990PartVIISectionAGrp/PersonNm49MAURICE D PLOUGH JR
IRS990/Form990PartVIISectionAGrp/PersonNm50ROSE ROBINSON
IRS990/Form990PartVIISectionAGrp/PersonNm51SYLVIA ROSEN
IRS990/Form990PartVIISectionAGrp/PersonNm52PHYLLIS SANDLER
IRS990/Form990PartVIISectionAGrp/PersonNm53ROY SCHWEDELSON
IRS990/Form990PartVIISectionAGrp/PersonNm54CAROLE SIEMENS
IRS990/Form990PartVIISectionAGrp/PersonNm55ROBERT WEINROTH
IRS990/Form990PartVIISectionAGrp/PersonNm56BETTY ZALE
IRS990/Form990PartVIISectionAGrp/PersonNm57CINDY BERGMAN
IRS990/Form990PartVIISectionAGrp/PersonNm58RANDY COLMAN
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt57150883
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt58235103
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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.$34.2$17.8$16.4$11.2$10.5$0.68
2023Detailed filing. Detailed filing data is available for this year.$32.9$17.7$15.3$16.9$9.30$7.58
2022Detailed filing. Detailed filing data is available for this year.$9.29$1.94$7.34$9.11$8.11$1.00
2021Detailed filing. Detailed filing data is available for this year.$8.68$2.40$6.28$9.70$7.24$2.47
2020Detailed filing. Detailed filing data is available for this year.$5.35$1.59$3.76$7.90$8.23$0.32
2019Detailed filing. Detailed filing data is available for this year.$5.80$1.72$4.08$10.3$9.47$0.79
2018Detailed filing. Detailed filing data is available for this year.$4.85$1.56$3.29$10.8$9.40$1.39
2017Detailed filing. Detailed filing data is available for this year.$3.46$1.64$1.82$9.72$9.65$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.35$1.62$1.73$9.11$9.06$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.17$1.50$1.66$8.53$8.65$0.12
2014Summary only. Only limited summary data is available for this year.$3.42$1.38$2.05$9.26$8.92$0.34
2013Summary only. Only limited summary data is available for this year.$2.93$1.47$1.46$8.13$8.42$0.29
2012Summary only. Only limited summary data is available for this year.$3.11$1.45$1.66$8.71$8.74$0.02
2011Summary only. Only limited summary data is available for this year.$3.05$1.46$1.59$9.20$9.32$0.12
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $5M-$10M nonprofits