Civic Intelligence

Evelyn Rubenstein Jewish Community Center of Houston Texas

990 • Fiscal year 2016 • EIN 74-1198298

Jun 01, 2015 to May 31, 2016 • Filed on Feb 27, 2017

5601 South Braeswood BoulevardHouston, TX 77096

(713) 729-3200

Siviq Scores

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

Liabilities / Assets

47th percentile

0.21x

Higher debt load relative to assets than 47% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

44th percentile

0.19x

Higher debt load relative to revenue than 44% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

19th percentile

-8.7%

Higher net margin than 19% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

77th percentile

$282,430

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

9th percentile

-10%

Faster asset growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

37th percentile

-0.8%

Faster revenue growth than 37% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Down

$16,083,361

Down $1,794,389 (-10%) from 2015

Net Assets

Down

$12,773,950

Down $1,494,934 (-10%) from 2015

Liabilities

Down

$3,309,411

Down $299,455 (-8.3%) from 2015

Revenue

Down

$17,239,634

Down $136,665 (-0.8%) from 2015

Expenses

Up

$18,734,568

Up $908,355 (+5.1%) from 2015

Net Income

Down

-$1,494,934

Down $1,045,020 (-232%) from 2015

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $19,038,383Liabilities 2010: $7,565,255Net Assets 2010: $11,473,1282010Assets 2011: $17,909,791Liabilities 2011: $7,551,693Net Assets 2011: $10,358,0982011Assets 2012: $18,662,029Liabilities 2012: $5,800,443Net Assets 2012: $12,861,5862012Assets 2013: $17,351,404Liabilities 2013: $5,213,248Net Assets 2013: $12,138,1562013Assets 2014: $18,431,075Liabilities 2014: $3,712,277Net Assets 2014: $14,718,7982014Assets 2015: $17,877,750Liabilities 2015: $3,608,866Net Assets 2015: $14,268,8842015Assets 2016: $16,083,361Liabilities 2016: $3,309,411Net Assets 2016: $12,773,9502016Assets 2017: $19,688,763Liabilities 2017: $4,053,312Net Assets 2017: $15,635,4512017Assets 2018: $22,108,490Liabilities 2018: $6,938,152Net Assets 2018: $15,170,3382018Assets 2019: $22,374,242Liabilities 2019: $7,497,934Net Assets 2019: $14,876,3082019Assets 2020: $39,703,149Liabilities 2020: $8,200,217Net Assets 2020: $31,502,9322020Assets 2021: $51,816,684Liabilities 2021: $15,188,630Net Assets 2021: $36,628,0542021Assets 2022: $63,544,592Liabilities 2022: $10,180,400Net Assets 2022: $53,364,1922022Assets 2023: $72,440,773Liabilities 2023: $17,737,317Net Assets 2023: $54,703,4562023Assets 2024: $70,231,396Liabilities 2024: $16,419,900Net Assets 2024: $53,811,4962024

Highlighted filing

2016

Assets$16,083,361
Liabilities$3,309,411
Net Assets$12,773,950

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $15,759,8172010Revenue 2011: $15,215,800Expenses 2011: $16,330,830Net Income 2011: -$1,115,0302011Expenses 2012: $16,657,8862012Expenses 2013: $16,936,7862013Revenue 2014: $19,346,203Expenses 2014: $16,765,561Net Income 2014: $2,580,6422014Revenue 2015: $17,376,299Expenses 2015: $17,826,213Net Income 2015: -$449,9142015Revenue 2016: $17,239,634Expenses 2016: $18,734,568Net Income 2016: -$1,494,9342016Revenue 2017: $21,837,122Expenses 2017: $18,975,621Net Income 2017: $2,861,5012017Revenue 2018: $20,851,785Expenses 2018: $18,282,702Net Income 2018: $2,569,0832018Revenue 2019: $18,561,243Expenses 2019: $18,855,273Net Income 2019: -$294,0302019Revenue 2020: $34,578,117Expenses 2020: $17,951,493Net Income 2020: $16,626,6242020Revenue 2021: $23,068,939Expenses 2021: $17,943,817Net Income 2021: $5,125,1222021Revenue 2022: $32,335,855Expenses 2022: $15,599,717Net Income 2022: $16,736,1382022Revenue 2023: $20,676,539Expenses 2023: $19,337,275Net Income 2023: $1,339,2642023Revenue 2024: $25,139,392Expenses 2024: $26,031,352Net Income 2024: -$891,9602024

Highlighted filing

2016

Revenue$17,239,634
Expenses$18,734,568
Net Income-$1,494,934
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Feb 27, 2017
Return Version
2015v3.0
Gross Receipts
$17,575,419
Mission and Program Overview

Mission

The mission of the Evelyn Rubenstein Jewish Community Center of Houston is to develop and strengthen Jewish identity, foster Jewish values, and enrich the Jewish community and the greater community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,535,416$9,667,617▼ $867,799
Cash and Non-Interest-Bearing Accounts$2,101,269$2,753,325▲ $652,056
Pledges and Grants Receivable$2,613,096$1,863,862▼ $749,234
Savings and Temporary Cash Investments$2,059,393$1,309,884▼ $749,509
Accounts Receivable$304,492$239,252▼ $65,240
Prepaid Expenses and Deferred Charges$253,170$177,107▼ $76,063
Inventories for Sale or Use$10,914$8,834▼ $2,080
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$17,877,750$16,083,361▼ $1,794,389
Other Assets Total-$63,480-
Liabilities
Deferred Revenue$2,217,542$2,456,019▲ $238,477
Accounts Payable and Accrued Expenses$856,181$466,295▼ $389,886
Mortgage Notes Payable Secured by Investment Property$535,143$387,097▼ $148,046
Total Liabilities$3,608,866$3,309,411▼ $299,455
Net Assets / Fund Balance
Unrestricted Net Assets$10,659,302$10,207,990▼ $451,312
Temporarily Rstr Net Assets$3,609,582$2,565,960▼ $1,043,622
Total Net Assets Fund Balance$14,268,884$12,773,950▼ $1,494,934
Total Liabilities and Net Assets / Fund Balance$17,877,750$16,083,361▼ $1,794,389

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,763,470$19,508,473$25,271,943
Equipment$411,365$3,157,094$3,568,459
Land$3,307,200-$3,307,200
Other Land Buildings$185,582$332,392$517,974

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$8,444,917$910,446▼ $296,273$288,360$8,770,730
2014$8,294,344$378,206▲ $176,278$403,911$8,444,917
2013$6,124,970$1,892,065▲ $423,975$146,666$8,294,344
2012$5,156,462$519,453▲ $642,408$193,353$6,124,970
2011$5,304,390$1,850▼ $46,528$103,250$5,156,462
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joel DinkinExecutive VPFT$251,502$15,018$282,430
Alison SullivanCFOFT$148,033$30,974$163,097
Timothy ErwinGymnastics DirectorFT$131,417$11,798$143,215
Alan LipmanAssoc Exec DirectorFT$130,788$11,904$142,692
Jill LevyCJLL DirectorFT$103,149$38,129$141,278

Board Members and Trustees

NameTitle
Debbie KaplanPresident
Elizabeth CohenVice President
Kenneth KatzVice President
Lauren BlachmanVice President
Ron OppenheimerVice President
Albert HillerDirector
Anat ShawDirector
Ann KaufmanDirector
Barbara BronsteinDirector
Ben CowanDirector
Bobby LapinDirector
Brian TerlinskyDirector
Bubba SilbersteinDirector
Dan C SteinerDirector
Debra DluhyDirector
Diane Lee KraitmanDirector
Donald BrodskyDirector
Donna GershenwaldDirector
Dr Arnold KaganDirector
Dr Viviane BuninDirector
Ed SchreiberDirector
Eric EfronDirector
Erin JohnsonDirector
Eve LapinDirector
Gerald MerfishDirector
Jack LapinDirector
Jay SteinfeldDirector
Jennifer Haikin ZachDirector
Joe EpsteinDirector
Joel M LevyDirector
Karol MusherDirector
Larry FolloderDirector
Leah GrossDirector
Leah MadofDirector
Linda WalterDirector
Lonny HoffmanDirector
Maida AsofskyDirector
Mark LaskinDirector
Marty AaronDirector
Melissa WolfsonDirector
Michael PappertDirector
Michael RubensteinDirector
Michelle FingeretDirector
Nancy LernerDirector
Robyn ShkolnickDirector
Ron ZachDirector
Roslyn HaikinDirector
Sam StolbunDirector
Sandra FinkelmanDirector
Stephen KaufmanDirector
Theba FeldmanDirector
Todd YomtovDirector
Vic SamuelsDirector
Yael TruschDirector
Gregg SheenaAsst. Treasurer
Barbara Bobbi SamuelsHonorary Pres
Rebecca BlockSecretary
Jeremy SamuelsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Butler-Cohen LLCBuilding contractor2503 South Blvd, Houston, TX 77098$775,035
Omega Cleaning Concepts IncJanitorialPO Box 271393, Houston, TX 77277$392,921
Valley Services IncFood service4400 Mangum Drive, Flowood, MS 39232$210,963
Facility Solutions GroupLighting services4401 Westgate Blvd Ste 310, Austin, TX 78745$167,068
IT WorksComputer consult701 N Post Oak Rd Ste 600, Houston, TX 77024$143,007
Revenue and Support

Revenue Composition

Contributions and Grants
$5,589,660
Program Service Revenue
$11,683,387
Investment Income
$2,094
Other Revenue
$-35,507
All Other Contributions
$2,404,699
Change in Net Assets
$-1,494,934

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
Other Non Cash Contri Table411$103,095Fair Market Value (FMV)
Other Non Cash Contri Table4$47,127Fair Market Value (FMV)
Food Inventory1$933Fair Market Value (FMV)
Other Non Cash Contri Table1$490Fair Market Value (FMV)
Total Noncash Contributions417$151,645-

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,924,859
Revenue Not Reported on Financial Statements
$314,775
Revenue Not Reported on Form 990
$100,757
Other Revenue Adjustments
$314,775
Total Revenue per Audited Statements
$17,025,616
Total Revenue per Form 990
$17,239,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,716,038
Other Expenses$7,677,755
Total Fundraising Expense$355,385
Grants and Similar Amounts Paid$314,775
Professional Fundraising Fees$26,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,013,824$1,174,301$217,633$8,405,758
Occupancy$1,697,319$164,817$13,947$1,876,083
Depreciation Depletion$1,249,502$172,736$14,608$1,436,846
Fees for Services Other$907,029$307,254$8,631$1,222,914
Other Employee Benefits$997,437$31,404$28,597$1,057,438
Payroll Taxes$552,830$85,353$17,041$655,224
Office Expenses$119,530$319,111$22,662$461,303
Current Officers, Directors, Trustees, and Key Employees-$454,243-$454,243
Other Expenses$387,487--$387,487
Travel$284,214$65,919$271$350,404
Grants to Domestic Orgs$314,775--$314,775
Conferences and Meetings$68,136$135,550$2,288$205,974
Pension Plan Contributions$129,286$10,382$3,707$143,375
Fees for Services Accounting-$58,290-$58,290
Fees for Services Professional Fundraising--$26,000$26,000
Interest-$16,493-$16,493
Fees for Services Legal-$10,000-$10,000
Total Functional Expenses$15,373,330$3,005,853$355,385$18,734,568

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$18,734,568
Total Expenses per Audited Statements$18,520,550
Expenses per Audited Statements$18,419,793
Expenses Not Reported on Financial Statements$314,775
Other Expense Adjustments$314,775
Expenses Not Reported on Form 990$100,757
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Jewish Community Center EndowHouston, TX501(c)(3)Endowment$314,775
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$262,916
Fundraising Gross Income$168,095
Professional Fundraising Fees$26,000

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Schol Ball$628,874$168,095$168,981$-886
Total Events$628,874$168,095$262,916$-94,821
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Stephen Kaufman and Ann Kaufman have a family relationship. Lauren Blachman and Stephen Kaufman have a family relationship. Jack Lapin, Bobby Lapin, and Eve Lapin have a family relationship. Jeremy Samuels, Vic Samuels, and Barbara Samuels have a family relationship. Roslyn Haikin, Jennifer Haikin Zach, and Ron Zach have a family relationship.

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

The Center's bylaws were amended to reflect updates in Texas nonprofit law under the Texas Business Organizations Code as well as best practices based on feedback from the 2013 Board Source assessment and from resources developed by the JCC Association of North America.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 is reviewed by the Executive VP and the Chief Financial Officer prior to providing a copy to the board and filing with the IRS.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

At the new Board member orientation and at the first Board meeting of each new fiscal year, policies related to conflict of interest are reviewed by the Board President and Executive Vice President.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation of the Executive VP is periodically reviewed and approved by the President of the Board and other members of the Executive Committee of the Center. The last review date was April 2013, and is for a three year term ending May 2016.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Center receives industry compensation data which is reviewed by senior management. In addition, our umbrella organization, JCCA (Jewish Community Centers of America) compiles survey data across all its centers of top management.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request.

Filing and Contact Details

Filer

Filer Name
Evelyn Rubenstein Jewish Community
EIN
74-1198298
Phone
7137293200
Address
5601 South Braeswood Boulevard, Houston, TX 77096

Signing Officer

Name
Joel Dinkin
Title
Executive VP
Signed
2017-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joel Dinkin
Formed
1936
Legal Domicile
TX
Voting Board Members
40
Independent Board Members
40
Employees
672
Volunteers
2,500

Preparer

Firm
Blazek & Vetterling
Address
2900 Weslayan Suite 200, Houston, TX 77027-5132
Preparer
Jody Blazek
Phone
7134395739
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Center for Jewish Life and Learning: Adult Jewish learning is part of a life-long process of growth that will help adults advance in their Jewish journey. 190 students participate in Jewish Adult Education through the Melton school and its lecture series typically attracts an average of 40 persons. 500 families benefited from our "Mishpacha and Me" Jewish outreach program for families. A new program "Shabbatify" was introduced for families with young children, with 125 families participating last year. The Center offers educational classes to further one's knowledge in Judaism and in addition, offers many cultural art experiences through Book Fair, Dance Month, and Film Festival. In 2015-16, 13,652 individuals attended these wonderful events. Finally, the Center provides a variety of dance classes to children of all ages. Children develop creativity in movement and coordination in a non-competitive environment. There are approximately 220 children and 75 adults enrolled in the program. OTHER PROGRAM SERVICES 5: During the year, the Center transferred $314,775 to its supported organization, the Jewish Community Center Endowment Fund.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Donor-restricted endowment funds are held to support the following activities of the ERJCC: children, teen, and family scholarships, general operations, senior programs, cultural and performing arts, building maintenance, leadership training, capital projects, West Houston staff development, and other.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

COGS $72869

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Grant to affiliate $314775

Part XII, Line 2D: Other expenses and losses per audited F/S

COGS $72869

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Grant to affiliate $314775

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IRS990/Desc0Center for Children and Families: The Center for Children and Families includes programs for infants, preschool, primary school, and teenage children. The childcare program is for children 6 weeks through 5 years. The childcare program is provided in two locations: Southwest and West Houston. 309 children are enrolled including 17 special needs children. In addition, the Center also provides after school classes and activities in different sports, which build confidence and self esteem. The Center also has a variety of cultural, social and recreational programs for high school teens. Over 500 teens take advantage of these programs at the Merfish Teen Center. Finally, the Center provides full summer camp with flexible options to approximately 1,200 children.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$70.2$16.4$53.8$25.1$26.0$0.89
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$72.4$17.7$54.7$20.7$19.3$1.34
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$63.5$10.2$53.4$32.3$15.6$16.7
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$51.8$15.2$36.6$23.1$17.9$5.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.7$8.20$31.5$34.6$18.0$16.6
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.4$7.50$14.9$18.6$18.9$0.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.1$6.94$15.2$20.9$18.3$2.57
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.7$4.05$15.6$21.8$19.0$2.86
2016Detailed filing. Detailed filing data is available for this year.$16.1$3.31$12.8$17.2$18.7$1.49
2015Detailed filing. Detailed filing data is available for this year.$17.9$3.61$14.3$17.4$17.8$0.45
2014Detailed filing. Detailed filing data is available for this year.$18.4$3.71$14.7$19.3$16.8$2.58
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.4$5.21$12.1$16.9
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.7$5.80$12.9$16.7
2011Summary only. Only limited summary data is available for this year.$17.9$7.55$10.4$15.2$16.3$1.12
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.0$7.57$11.5$15.8