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← JEWISH COMMUNITY CENTER ASSOCIATION OF INDIANAPOLIS INCORPORATED

Form 990 for tax year 2023

Filed by JEWISH COMMUNITY CENTER ASSOCIATION OF INDIANAPOLIS INCORPORATED.

Totals

Total revenue
$7,569,805
Total expenses
$7,386,218
Contributions and grants received
$1,907,243
Grants paid
$232,825
Program service revenue
$5,263,790
Investment income
$119,324
Other revenue
$279,448
Total assets, end of year
$5,388,286
Total liabilities, end of year
$1,648,170
Net assets or fund balances, end of year
$3,740,116
Program services expenses (Part IX)
$5,543,470
Management and general expenses
$1,510,818
Fundraising expenses
$331,930
Program service expenses (Part III)
$5,543,470

Program services were 75.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $11,977

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $754,473

  • 1f · All other contributions, gifts and grants

    $1,140,793

  • 1g · Noncash contributions included above

    $11,034

  • 2a · Program service revenue: Membership Due

    total $2,246,566 · related or exempt $2,246,566 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Health & Wellness Recreation

    total $769,726 · related or exempt $769,726 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Early Childhood and Out-of-School Care

    total $2,237,370 · related or exempt $2,237,370 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Arts Continuing Education

    total $10,128 · related or exempt $10,128 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $119,324 · related or exempt $119,324 · unrelated business $0 · excluded $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $1,750 · personal property $0

  • 6b · Less rental expenses

    real property $1,763 · personal property $0

  • 6c · Rental income or loss

    real property -$13 · personal property $0

  • 6d · Net rental income or loss

    total -$13 · related or exempt $0 · unrelated business -$13 · excluded $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11a · Other revenue: Vending & Cafe Income

    total $38,673 · related or exempt $0 · unrelated business $0 · excluded $38,673

  • 11d · All other revenue

    total $240,788 · related or exempt $240,788 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $279,461

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $232,825 · program services $232,825

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $343,833 · program services $0 · management and general $242,460 · fundraising $101,373

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $3,545,931 · program services $3,017,841 · management and general $454,896 · fundraising $73,194

  • 8 · Pension plan contributions

    total $54,601 · program services $30,983 · management and general $19,894 · fundraising $3,724

  • 9 · Other employee benefits

    total $346,752 · program services $233,801 · management and general $91,602 · fundraising $21,349

  • 10 · Payroll taxes

    total $324,016 · program services $236,064 · management and general $71,521 · fundraising $16,431

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $4,815 · program services $0 · management and general $4,815 · fundraising $0

  • 11c · Fees: accounting

    total $18,565 · program services $0 · management and general $18,565 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $31,943 · program services $0 · management and general $31,943 · fundraising $0

  • 11g · Fees: other

    total $432,813 · program services $252,486 · management and general $148,139 · fundraising $32,188

  • 12 · Advertising and promotion

    total $36,965 · program services $12,475 · management and general $11,475 · fundraising $13,015

  • 13 · Office expenses

    total $534,759 · program services $501,134 · management and general $24,855 · fundraising $8,770

  • 14 · Information technology

    total $231,403 · program services $160,268 · management and general $60,977 · fundraising $10,158

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $809,308 · program services $738,283 · management and general $68,985 · fundraising $2,040

  • 17 · Travel

    total $19,733 · program services $18,780 · management and general $834 · fundraising $119

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $1,519 · program services $305 · management and general $1,019 · fundraising $195

  • 20 · Interest

    total $13,172 · program services $0 · management and general $13,172 · fundraising $0

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $134,395 · program services $27,007 · management and general $90,109 · fundraising $17,279

  • 23 · Insurance

    total $193,358 · program services $38,856 · management and general $129,642 · fundraising $24,860

  • 24a · Other expenses: Membership Dues

    total $13,183 · program services $3,400 · management and general $8,209 · fundraising $1,574

  • 24b · Other expenses: Miscellaneous Expenses

    total $62,329 · program services $38,962 · management and general $17,706 · fundraising $5,661

  • 24e · All other expenses

    total $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $178,060 · end of year $250,755

  • 2 · Savings and temporary cash investments

    beginning of year $1,102,071 · end of year $74,040

  • 3 · Pledges and grants receivable

    beginning of year $878,416 · end of year $125,564

  • 4 · Accounts receivable

    beginning of year $59,364 · end of year $49,576

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $50,083 · end of year $63,375

  • 9 · Prepaid expenses and deferred charges

    beginning of year $69,764 · end of year $76,129

  • 10a · Land, buildings and equipment: cost or other basis

    $1,753,554

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,349,751

  • 10c · Land, buildings and equipment, net

    beginning of year $421,536 · end of year $403,803

  • 11 · Investments: publicly traded securities

    beginning of year $0 · end of year $0

  • 12 · Investments: other securities

    beginning of year $2,801,661 · end of year $4,332,797

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $19,007 · end of year $12,247

  • 17 · Accounts payable and accrued expenses

    beginning of year $571,291 · end of year $466,469

  • 18 · Grants payable

    beginning of year $650,491 · end of year $0

  • 19 · Deferred revenue

    beginning of year $144,623 · end of year $133,456

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $1,130,547 · end of year $1,009,894

  • 25 · Other liabilities

    beginning of year $95,588 · end of year $38,351

  • 27 · Net assets without donor restrictions

    beginning of year $2,109,132 · end of year $2,795,990

  • 28 · Net assets with donor restrictions

    beginning of year $878,290 · end of year $944,126

Mission and programs · 2023

Mission

THE JCC OF INDIANAPOLIS ENRICHES THE COMMUNITY BY PERPETUATING JEWISH TRADITION AND HERITAGE WHILE CELEBRATING DIVERSITY OF BELIEFS THROUGH ART, EDUCATION, AND HEALTH AND WELLNESS PROGRAMS. THE FACILITIES AND PROGRAMS FOR ALL THE JCC IS A HUB OF ACTIVITY ON INDIANAPOLIS' NORTH SIDE. (CONTINUED ON SCHEDULE O)

Activities or mission (Part I)

THE JCC OF INDIANAPOLIS ENRICHES THE COMMUNITY BY PERPETUATING JEWISH TRADITION AND HERITAGE WHILE CELEBRATING DIVERSITY OF BELIEFS. (CONTINUED ON SCHEDULE O)

  • EARLY CHILDHOOD AND OUT-OF-SCHOOL CARE PROGRAMS. THE JCC PROVIDES FULL DAY EARLY CHILDHOOD EDUCATION FOR AN AVERAGE OF 118 PRE-K INFANTS AND TODDLERS YEAR-ROUND. AFTER SCHOOL CARE IS PROVIDED FOR 50 YOUTH AS WELL AS ALL-DAY CARE WHEN SCHOOL IS OUT OF SESSION. THERE WERE 302 UNIQUE K-7TH GRADERS IN THE SUMMER CAMP PROGRAM. EXPERIENCES ARE AGE-APPROPRIATE FOR MAXIMUM PHYSICAL, MENTAL AND SOCIAL GROWTH AND STEPPED UP FOR INSPIRATIONAL ARCS: LEARNING THROUGH PLAY FOR PRE-K; FRIENDSHIP-BUILDING THROUGH GAMES, NATURE AND SCIENCE FOR YOUNGER CHILDREN; DEVELOPMENT OF SPECIAL INTERESTS FOR GRADES 2-5; LOCATED AT A FULL-SERVICE FITNESS FACILITY, ENRICHMENT ACTIVITIES ARE READILY AVAILABLE IN TENNIS, SPORTS, DANCE AND SWIMMING.

    Expenses $2,833,995 · Grants $81,760 · Revenue $3,205,397

  • HEALTH AND WELLNESS. THE JCC PROVIDED THE OPPORTUNITY FOR 4,663 HOUSEHOLD MEMBERS WITHIN A MOSTLY 10-MILE RADIUS TO MAINTAIN A HEALTHY LIFESTYLE. THE FULL RANGE OF FITNESS ACTIVITIES INCLUDES SWIMMING (A THERAPY POOL AND INDOOR/OUTDOOR COMPETITION-SIZED POOLS, PLUS OUTDOOR ZERO-DEPTH POOL AND SLIDE WITH LAZY RIVER), SPORTS (TENNIS, PICKLEBALL, BASKETBALL AND MARTIAL ARTS) AND FITNESS (20,000 SQUARE FOOT AREA WITH INDOOR TRACK, CYCLING STUDIO, CARDIO AND STRENGTH BUILDING EQUIPMENT). THE JCC PROVIDED 3,295 PERSONAL TRAINING SESSIONS AND 2,704 PILATES REFORMER AND YOGA SESSIONS. IN TENNIS, THERE WERE MORE THAN 915 GROUP LESSONS (449 CHILDREN AND 466 ADULTS), PLUS PRIVATE LESSONS, SOCIAL EVENTS, AND COMPETITIVE EVENTS. THE JCC ALSO PROVIDED GROUP SWIM LESSONS TO 544 INDIVIDUALS AND PRIVATE SWIM LESSONS TO 241 INDIVIDUALS.

    Expenses $2,375,188 · Grants $151,050 · Revenue $3,155,723

  • ARTS. THE JCC PROVIDED 14 PROGRAMS, INCLUDING AUTHOR APPEARANCES, FILMS, PERFORMANCES AND ART GALLERY SHOWS TO IMPACT MORE THAN 2,500 PEOPLE. THE ANN KATZ FESTIVAL OF BOOKS AND ARTS IS THE LARGEST FESTIVAL OF ITS KIND IN CENTRAL INDIANA. FOR 25 YEARS IT HAS SHOWCASED A VARIETY OF AUTHORS, FILMS, DANCE, AND PERFORMING ARTISTS. THE COMMUNITY IS FINANCIALLY INVESTED IN THE VALUE OF THE ARTS PROGRAM, FUNDRAISING $188,000 IN 2023. ARTS PROGRAMS ARE AN IMPORTANT BRIDGE FOR CONNECTING THE JCC TO NON-PROFIT, PHILANTHROPIC, RELIGIOUS AND CORPORATE COMMUNITIES.

    Expenses $334,287 · Grants $15 · Revenue $234,044

As filed on the 2023 return.

Listed in Part VII

  • Eric Koehler

    CEO

    Total calculated
    $266,357
    From this org
    $225,273
    From related orgs
    $0
    Other
    $41,084
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $205,273
    Bonus
    $20,000
    Other
    $0
    Deferred
    $12,166
    Nontaxable benefits
    $28,918
    Filer's total
    $266,357

  • Cheryl Gatzmer

    CFO

    Total calculated
    $129,829
    From this org
    $118,560
    From related orgs
    $0
    Other
    $11,269
    Hours/week
    40

  • Marshall Kahn

    Past Board Chair

    Total calculated
    $0
    Hours/week
    1

  • Eric Ratner

    Board Chair

    Total calculated
    $0
    Hours/week
    3

  • Chelsea Cantu

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Benjamin Grande

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Rebecca Miller

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Malcolm Newton

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Abraham Benson

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Alan Bercovitz

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jeffrey Cohen

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Brandon Fitzsimmons

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Andrew Hawickhorst

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • David Katz

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Nancy Koppel

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Tim Maginn

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Amar Patel

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Kathleen Rothenberg

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Suzanne Rothenberg

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Elizabeth Sommers

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Darshan Soni

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • George Taylor

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Alexandra Weiss

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Richard Weiss

    Elected Board Member & Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Ashley Youmell

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 6a · Pay contingent on this organization's net earnings

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a
The organization provides a free membership to all full-time employees. This is treated as non-taxable compensation to the individual. On premise gyms and employer owned athletic facilities are considered exceptions to normal fringe benefits taxation.
Schedule J, Part I, Line 3
The Board President and Vice President complete a compensation review/evaluation annually on the compensation package of the CEO. In addition, they use comparability data provided annually by the national Jewish Community Center Association (an affiliated non-profit organization) to help determine compensation adjustments. The written employment contract is also adhered to by the Board President and Vice President.
Schedule J, Part I, Line 4
The Board President and Vice President authorized an employer contribution to the 457b retirement plan for the CEO in compliance with the written employment contract.
Schedule J, Part I, Line 6
The Board President and Vice President authorized a bonus payment to the CEO based upon prior year financial performance of the JCCA. The payment is in compliance with the written employment contract.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
22 May 2024
IRS schema version
2023v5.0
Source object
202411559349300306

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