Form 990 for tax year 2022
Filed by BARRY & FLORENCE FRIEDBERG JEWISH COMMUNITY CENTER.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2022 , filed 16 December 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
- Total revenue
- $14,581,930 changed to $14,192,055
- Total expenses
- $14,035,265 changed to $13,944,789
- Contributions and grants received
- $5,928,687 changed to $6,003,686
- Program service revenue
- $8,608,643 changed to $8,244,273
- Investment income
- $20,835 changed to $20,836
- Other revenue
- $23,765 changed to -$76,740
- Total assets, end of year
- $7,744,826 changed to $7,507,009
- Total liabilities, end of year
- $6,767,931 changed to $6,829,513
- Net assets or fund balances, end of year
- $976,895 changed to $677,496
- Program services expenses
- $11,556,846 changed to $11,532,414
- Management and general expenses
- $2,224,550 changed to $2,157,547
- Fundraising expenses
- $253,869 changed to $254,828
- Program service expenses (Part III)
- $11,556,846 changed to $11,532,414
Totals
- Total revenue
- $14,581,930
- Total expenses
- $14,035,265
- Contributions and grants received
- $5,928,687
- Grants paid
- $0
- Program service revenue
- $8,608,643
- Investment income
- $20,835
- Other revenue
- $23,765
- Total assets, end of year
- $7,744,826
- Total liabilities, end of year
- $6,767,931
- Net assets or fund balances, end of year
- $976,895
- Program services expenses (Part IX)
- $11,556,846
- Management and general expenses
- $2,224,550
- Fundraising expenses
- $253,869
- Program service expenses (Part III)
- $11,556,846
Program services were 82.3% 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
$716,614
-
1b · Membership dues
$563,552
-
1c · Fundraising events
$10,645
-
1d · Related organizations
$1,840,976
-
1e · Government grants (contributions)
$2,484,208
-
1f · All other contributions, gifts and grants
$312,692
-
2a · Program service revenue: INDIVIDUAL AND FAMILY SERVICE
total $8,608,643 · related or exempt $8,608,643
-
3 · Investment income
total $20,835 · excluded $20,835
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $69,640
-
6c · Rental income or loss
real property $69,640 · personal property $0
-
6d · Net rental income or loss
total $69,640 · excluded $69,640
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$69,602
-
8a · Fundraising events: contributions included on line 1c
$10,645
-
8b · Fundraising events: direct expenses
$148,089
-
8c · Net income from fundraising events
total -$78,487 · excluded -$78,487
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: MISCELLANEOUS
total $32,612 · excluded $32,612
-
11e · Other revenue, total
$32,612
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $412,631 · management and general $412,631
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $7,218,994 · program services $6,433,123 · management and general $655,239 · fundraising $130,632
-
8 · Pension plan contributions
total $244,427 · program services $231,614 · management and general $2,382 · fundraising $10,431
-
9 · Other employee benefits
total $277,059 · program services $246,079 · management and general $19,898 · fundraising $11,082
-
10 · Payroll taxes
total $579,322 · program services $495,619 · management and general $61,382 · fundraising $22,321
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $154,150 · management and general $154,150
-
11c · Fees: accounting
total $6,000 · management and general $6,000
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $76,945 · program services $22,629 · management and general $54,316
-
12 · Advertising and promotion
total $16,232 · program services $5,564 · management and general $10,668
-
13 · Office expenses
total $789,906 · program services $344,770 · management and general $440,276 · fundraising $4,860
-
14 · Information technology
total $63,240 · program services $5,632 · management and general $57,608
-
15 · Royalties
total $0
-
16 · Occupancy
total $1,204,718 · program services $1,068,958 · management and general $118,556 · fundraising $17,204
-
17 · Travel
total $587,624 · program services $553,977 · management and general $33,647
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $3,836 · program services $639 · management and general $3,197
-
20 · Interest
total $72,232 · program services $61,999 · management and general $7,504 · fundraising $2,729
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $975,968 · program services $865,803 · management and general $80,788 · fundraising $29,377
-
23 · Insurance
total $809,749 · program services $715,126 · management and general $69,390 · fundraising $25,233
-
24a · Other expenses: PROGRAM OUTINGS
total $369,952 · program services $359,989 · management and general $9,963
-
24b · Other expenses: FOOD
total $147,816 · program services $134,039 · management and general $13,777
-
24c · Other expenses: MISCELLANEOUS
total $24,464 · program services $11,286 · management and general $13,178
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,475,013 · end of year $1,758,917
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $7,449
-
3 · Pledges and grants receivable
beginning of year $198,652 · end of year $84,503
-
4 · Accounts receivable
beginning of year $0 · end of year $315,763
-
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 $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $393,036 · end of year $360,633
-
10a · Land, buildings and equipment: cost or other basis
$18,299,758
-
10b · Land, buildings and equipment: accumulated depreciation
$13,451,678
-
10c · Land, buildings and equipment, net
beginning of year $5,062,309 · end of year $4,848,080
-
11 · Investments: publicly traded securities
beginning of year $0 · end of year $0
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
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 $294,482 · end of year $369,481
-
17 · Accounts payable and accrued expenses
beginning of year $627,505 · end of year $950,077
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $1,458,895 · end of year $874,332
-
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 $150,000 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $4,596,962 · end of year $4,108,631
-
24 · Unsecured notes and loans payable
beginning of year $159,900 · end of year $0
-
25 · Other liabilities
beginning of year $0 · end of year $834,891
-
27 · Net assets without donor restrictions
beginning of year -$1,778,440 · end of year -$1,231,775
-
28 · Net assets with donor restrictions
beginning of year $2,208,670 · end of year $2,208,670
Mission and programs · 2022
Mission
THE FRIEDBERG JEWISH COMMUNITY CENTER PROMOTES JEWISH LIFE AND VALUES BY PROVIDING PROGRAMS AND SERVICES IN A WARM AND CARING ENVIRONMENT FOR ALL PEOPLE IN EVERY STAGE OF LIFE. WE BUILD A COMMUNITY ONE MEMBER AT A TIME.
Activities or mission (Part I)
THE CENTER PROMOTES JEWISH IDENTITY. IT PROVIDES A COMPREHENSIVE PROGRAM BASED ON JEWISH VALUES, TRADITIONS, HERITAGE AND CULTURE.
-
EARLY CHILDHOOD PROGRAM-THE BARRY AND FLORENCE FRIEDBERG JEWISH COMMUNITY CENTER (JCC) IS PROUD OF OUR EARLY CHILDHOOD CENTERS' HIGH QUALITY PROGRAMMING AND EXCELLENT STAFF. OUR PROGRAMS, SERVING CHILDREN FROM BIRTH TO 5 YEARS OLD AND THEIR FAMILIES, ARE LICENSED BY THE NEW YORK STATE OFFICE OF CHILDREN AND FAMILY SERVICES. EACH OF OUR FOUR EARLY CHILDHOOD CENTERS IN OCEANSIDE, LONG BEACH, LYNBROOK AND MERRICK IS DESIGNED TO FACILITATE THE GROWTH OF CHILDREN PHYSICALLY, SOCIALLY, AND COGNITIVELY. OUR JUDAIC AND SECULAR HOLIDAY AND ENRICHMENT PROGRAMS ADD AN EXTRA DIMENSION TO YOUR CHILD'S PRESCHOOL EXPERIENCE. AS LEADERS IN THE EARLY CHILDHOOD COMMUNITY, OUR YEAR-ROUND PROGRAMS EMBRACE DEVELOPMENTALLY APPROPRIATE PRACTICES AND UTILIZE DIFFERENTIATED TEACHING STYLES WITHIN OUR CURRICULUM. WE UNDERSTAND THAT EACH CHILD HAS AN INDIVIDUAL LEARNING STYLE. AS WELL AS A PERSONAL TIMETABLE FOR DEVELOPMENT IN OUR CHILD CENTERED CLASSROOMS, INDIVIDUAL INTERESTS ARE IDENTIFIED, AND ACTIVITIES ARE PLANNED THAT GIVE EACH CHILD AN OPPORTUNITY FOR EXPLORATION AND SELF-DIRECTION. OUR CHILDREN ACQUIRE SOCIAL COMPETENCE AND THE SKILLS THEY NEED TO SUCCEED AS LIFELONG LEARNERS.
Expenses $5,367,005 · Revenue $8,608,643
-
CAMP OVERVIEW-OUR PROGRAMS ENCOURAGE CAMPERS TO DEVELOP THEIR IMAGINATIONS AND INDIVIDUAL ABILITIES WHILE ENHANCING THEIR SELF-ESTEEM. CHILDREN LEARN NEW ACTIVITIES, TRAVEL TO EXCITING DESTINATIONS AND MAKE NEW FRIENDS. SUMMER CAMP PROVIDES CHILDREN WITH UNIQUE EXPERIENCES THAT HELP THEM GROW, LEARN, HAVE FUN AND BUILD LASTING RELATIONSHIPS. AT CAMP, WE FOSTER THE VALUES OF SPORTSMANSHIP, INTEGRITY, TOLERANCE, FRIENDSHIP, SENSITIVITY, HELPFULNESS, APPRECIATION AND RESPECT. THE FRIEDBERG JCC SUMMER DAY CAMP SERVICES CHILDREN AGES 2-15 WITHIN NINE DIFFERENT PROGRAMS. OUR PRE-SCHOOL CAMPS ARE LOCATED IN OUR MAIN FACILITY IN OCEANSIDE AS WELL AS OUR SATELLITE LOCATIONS IN LONG BEACH AND MERRICK. FOR GRADES K-6, OUR CAMPS ARE LOCATED IN THE NESTLED WOODS OF THE HENR KAUFMANN CAMPGROUNDS WHICH FEATURES ACRES OF LUSH BALL FIELDS, A FULL SWIMMING COMPLEX WITH FOUR POOLS, A NATURE AND SCIENCE CENTER AN ARTS AND CRAFTS CENTER, BASKETBALL COURTS, OUTDOOR CAMPSITE AREAS, PLAYGROUNDS, A DRIVING RANGE, HIKING TRAILS, A MINI-GOLF COURSE, A SPORTS COMPLEX OFFERING INSTRUCTIONAL CLINICS, AND MORE COMPLEMENTED BY A KALEIDOSCOPE OF PROGRAMMING. DAY AND OVERNIGHT TRIPS TO EXCITING DESTINATIONS ARE ALSO INCLUDED FOR THE OLDER CHILDREN. CAMPERS ENTERING GRADES 7-10 EXPERIENCE A TRAVEL CAMP OF FUN DAY TRIPS AS WELL AS 3-4 THRILLING WEEK-LONG TRIPS. OUR COUNSELOR-IN-TRAINING PROGRAM PROVIDES ON-THE-JOB TRAINING EXPERIENCE FOR A SELECT GROUP OF MATURE TEENS WHO ARE INTERESTED I WORKING WITH CHILDREN. WE ALSO OFFER SPECIALIZED CAMPS INCLUDING CAMP ACHIEVE (FOR CHILDREN 6-12 ON THE AUTISM SPECTRUM) AND THEATR CAMP. FINALLY, OUR SUNRISE DAY CAMP IS THE ONLY DEDICATED DAY CAMP IN THE NATION FOR CHILDREN WITH CANCER AND THEIR SIBLINGS. SUNRISE IS AFFILIATED WITH 11 AREA HOSPITALS, IS OFFERED COMPLETELY FREE O CHARGE, AND HAS YEAR-ROUND PROGRAMMING, IN-CLINIC ACTIVITIES AND HOSPITAL VISITATION SERVICES. VISITATION SERVICES.
Expenses $2,961,812
-
FITNESS CENTER-THE FRIEDBERG JCC'S WELLNESS, FITNESS AND SPORTS FACILITY IS DEDICATED TO MEETING THE FITNESS, RECREATIONAL AND WELLNESS NEEDS OF THE ENTIRE COMMUNITY. OUR PURPOSE IS TO PROVIDE INNOVATIVE PROGRAMS AND CLASSES FOR ALL AGES IN OUR MODERN HEALTH CLUB AND HEATED, INDOOR SWIMMING POOL WHICH ARE STAFFED BY CERTIFIED INSTRUCTORS AND LIFE GUARDS AT ALL TIMES. THEY WILL MONITOR YOUR PROGRESS, ENSURE YOUR SAFETY AND ARE AVAILABLE FOR PRIVATE ONE-ON-ONE TRAINING AND FITNESS EVALUATIONS. OUR AQUATICS CENTER FEATURES A 6 LANE/25 YARD-POOL, KEPT AT 84.5 DEGREES YEAR ROUND. OUR CENTER PROVIDES A SWIMMING EXPERIENCE FOR ALL TYPES OF SWIMMERS AND PEOPLE WHO ENJOY WATER EXERCISES.
Expenses $1,148,966
-
AFTERSCHOOL
Expenses $1,073,055
-
Teens
Expenses $99,639
-
Adult and Family Services
Expenses $756,962
-
Member Services
Expenses $149,407
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Rhonda Kleinman
Executive Director
- Total calculated
- $219,350
- From this org
- $202,579
- From related orgs
- $0
- Other
- $16,771
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $202,579
- Bonus
- not reported
- Other
- not reported
- Deferred
- $14,181
- Nontaxable benefits
- $2,590
- Filer's total
- $219,350
-
Jeffrey Gass
CFO
- Total calculated
- $146,414
- From this org
- $62,998
- From related orgs
- $62,998
- Other
- $20,418
- Hours/week
- 20 + 20 related
-
John Wozniak
Assistant Executive Director
- Total calculated
- $109,150
- From this org
- $91,691
- From related orgs
- $0
- Other
- $17,459
- Hours/week
- 40
-
Kasey Ziff
Board Chair
- Total calculated
- $0
- Hours/week
- 1
-
Fred Richman
Immediate Past Chair
- Total calculated
- $0
- Hours/week
- 1
-
Gila Klein
Vice Chair
- Total calculated
- $0
- Hours/week
- 1
-
Bruce Sobel
Vice Chair
- Total calculated
- $0
- Hours/week
- 1
-
Allan Carlton
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Richard Fromewick
Corresponding Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Michelle Butler
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Glen Fuchs
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Annora Gilman
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Michael Greenseid
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Gary Hisiger
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Brooke Holt
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Hy Kapito
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Lawrence Levine
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Stefanie Hanlon
Trustee
- Total calculated
- $0
- Hours/week
- 1
-
Melissa Chizzik-Schnall
Trustee
- 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
- 3 · Written employment contract
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
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.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
SUNRISE DAY CAMPS ASSOCIATION INC
501(C)(3) · DAY CAMPS · NY · controlled entity
Directly controlled by BFFJCC
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 15 May 2024
- IRS schema version
- 2022v5.0
- Source object
- 202431369349309123
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.