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Nonprofiteer
← BOULDER JEWISH COMMUNITY CENTER

Form 990 for tax year 2023

Filed by BOULDER JEWISH COMMUNITY CENTER.

Totals

Total revenue
$12,145,524
Total expenses
$8,113,342
Contributions and grants received
$7,781,272
Grants paid
$146,729
Program service revenue
$3,230,215
Investment income
$329,724
Other revenue
$804,313
Total assets, end of year
$43,489,790
Total liabilities, end of year
$671,518
Net assets or fund balances, end of year
$42,818,272
Program services expenses (Part IX)
$6,532,228
Management and general expenses
$936,259
Fundraising expenses
$644,855
Program service expenses (Part III)
$6,532,228

Program services were 80.5% 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.

  • 1e · Government grants (contributions)

    $307,906

  • 1f · All other contributions, gifts and grants

    $7,473,366

  • 1g · Noncash contributions included above

    $11,138

  • 2a · Program service revenue: PROGRAM SERVICE REVENUE

    total $3,230,215 · related or exempt $3,230,215

  • 3 · Investment income

    total $329,724 · excluded $329,724

  • 6a · Gross rents

    real property $776,670

  • 6c · Rental income or loss

    real property $776,670

  • 6d · Net rental income or loss

    total $776,670 · excluded $776,670

  • 8a · Fundraising events: gross income

    $36,556

  • 8b · Fundraising events: direct expenses

    $18,589

  • 8c · Net income from fundraising events

    total $17,967

  • 11a · Other revenue: MISC REVENUE

    total $9,676 · excluded $9,676

  • 11e · Other revenue, total

    $9,676

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $35,827 · program services $35,827

  • 2 · Grants to domestic individuals

    total $110,902 · program services $110,902

  • 5 · Compensation of officers, directors and key employees

    total $454,121 · program services $259,070 · management and general $175,375 · fundraising $19,676

  • 7 · Other salaries and wages

    total $4,038,962 · program services $3,354,960 · management and general $352,824 · fundraising $331,178

  • 8 · Pension plan contributions

    total $134,990 · program services $110,446 · management and general $14,999 · fundraising $9,545

  • 9 · Other employee benefits

    total $219,263 · program services $180,346 · management and general $25,083 · fundraising $13,834

  • 10 · Payroll taxes

    total $371,245 · program services $301,152 · management and general $41,403 · fundraising $28,690

  • 11b · Fees: legal

    total $15,849 · program services $6,499 · management and general $8,800 · fundraising $550

  • 11c · Fees: accounting

    total $19,590 · management and general $19,590

  • 11g · Fees: other

    total $332,237 · program services $229,066 · management and general $32,104 · fundraising $71,067

  • 12 · Advertising and promotion

    total $26,150 · program services $23,178 · management and general $2,262 · fundraising $710

  • 13 · Office expenses

    total $31,994 · program services $14,180 · management and general $1,325 · fundraising $16,489

  • 14 · Information technology

    total $86,858 · program services $59,723 · management and general $22,534 · fundraising $4,601

  • 16 · Occupancy

    total $618,737 · program services $548,815 · management and general $58,244 · fundraising $11,678

  • 17 · Travel

    total $28,903 · program services $11,265 · management and general $13,881 · fundraising $3,757

  • 22 · Depreciation, depletion and amortization

    total $683,162 · program services $561,950 · management and general $105,392 · fundraising $15,820

  • 23 · Insurance

    total $114,572 · program services $95,435 · management and general $15,606 · fundraising $3,531

  • 24a · Other expenses: SUPPLIES

    total $289,495 · program services $231,017 · management and general $11,845 · fundraising $46,633

  • 24b · Other expenses: BANK AND SERVICE FEES

    total $132,545 · program services $96,272 · fundraising $36,273

  • 24c · Other expenses: PROGRAM EXPENSE

    total $120,993 · program services $108,844 · management and general $540 · fundraising $11,609

  • 24d · Other expenses: EQUIPMENT

    total $63,512 · program services $57,321 · management and general $4,079 · fundraising $2,112

  • 24e · All other expenses

    total $183,435 · program services $135,960 · management and general $30,373 · fundraising $17,102

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,484,596 · end of year $1,025,355

  • 2 · Savings and temporary cash investments

    beginning of year $2,879,229 · end of year $4,260,695

  • 3 · Pledges and grants receivable

    beginning of year $1,051,456 · end of year $1,193,550

  • 4 · Accounts receivable

    beginning of year $31,897 · end of year $25,618

  • 9 · Prepaid expenses and deferred charges

    beginning of year $42,668 · end of year $72,343

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

    $27,222,011

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

    $5,484,187

  • 10c · Land, buildings and equipment, net

    beginning of year $22,397,435 · end of year $21,737,824

  • 11 · Investments: publicly traded securities

    end of year $5,527,666

  • 15 · Other assets

    beginning of year $8,717,378 · end of year $9,646,739

  • 17 · Accounts payable and accrued expenses

    beginning of year $248,843 · end of year $451,966

  • 19 · Deferred revenue

    beginning of year $202,052 · end of year $219,143

  • 25 · Other liabilities

    beginning of year $59,362 · end of year $409

  • 27 · Net assets without donor restrictions

    beginning of year $26,506,364 · end of year $25,839,501

  • 28 · Net assets with donor restrictions

    beginning of year $11,588,038 · end of year $16,978,771

Mission and programs · 2023

Mission

WE ARE A HOME FOR COMMUNITY THAT BUILDS RELATIONSHIPS, EMBRACES DIFFERENCES, AND EMBODIES WHAT JEWISH LIFE CAN BE.

  • JAY AND ROSE PHILLIPS EARLY CHILDHOOD CENTER: THE PHILLIPS ECC IS DESIGNED TO ENHANCE THE SOCIAL, EMOTIONAL, LINGUISTIC, COGNITIVE, AND PHYSICAL DEVELOPMENT OF EACH CHILD WHILE SUPPORTING THE WHOLE FAMILY. THROUGH A VARIETY OF PROGRAMS, THE PHILLIPS ECC PROVIDES A WELCOMING ENTRY POINT FOR FAMILIES WITH CHILDREN AGES 0-5 YEARS OLD TO MAKE FRIENDS, LEARN, AND GROW TOGETHER. THE PHILLIPS ECC INCLUDES THE BOULDER JCC PRESCHOOL, INFANT AND TODDLER PROGRAMS, PARENTING PROGRAMS, AND EARLY CHILDHOOD SPECIALTY CLASSES. THE NATIONAL RECOGNIZED SCHOOL OFFERS OPPORTUNITIES FOR EXPLORATION AND DISCOVERY IN A CONSTRUCTIVIST EDUCATIONAL ENVIRONMENT THAT IS DESIGNED TO NOURISH CHILDREN'S INNATE SENSE OF WONDER, CURIOSITY, AND SELF-ESTEEM. YOUTH, CAMP, AND TEENS: THE YOUTH, CAMP, AND TEEN DEPARTMENT OF THE BOULDER JCC PROVIDES SUMMER DAY CAMP, AFTER-SCHOOL ACTIVITIES, CLUBS IN LOCAL HIGH SCHOOLS, AND SCHOOL DAY-OUT PROGRAMMING FOR CHILDREN AND TEENS AGES 5-17. TOGETHER, THESE PROGRAMS CREATE A VIBRANT, ENRICHING, AND FUN EXPERIENCE THAT IS DESIGNED TO INSPIRE CAMPERS AND/OR PARTICIPANTS TO LEARN, GROW, AND EXPLORE THEIR INTERESTS WHILE CREATING LASTING MEMORIES AND FRIENDSHIPS. ADULT PROGRAMS: THE BOULDER JCC SERVES ADULTS THROUGH SEVERAL PROGRAMS, INCLUDING WOMEN OF THE J. WOMEN OF THE J CONNECTS WOMEN IN GREATER BOULDER JEWISH COMMUNITY AND THEIR FRIENDS WITH FUN SOCIAL EVENTS AND MEANINGFUL EXPERIENCES. ADDITIONAL PROGRAMS INCLUDE LECTURES, LUNCH AND LEARNS, AND ARTS-RELATED PROGRAMS. PROGRAMS INCLUDE EDUCATIONAL, SOCIAL, AND RECREATIONAL EVENTS. FARM AND SUSTAINABILITY: THE MILK AND HONEY FARM AT THE J INTEGRATES FARMING AND SUSTAINABILITY INTO ALL DEPARTMENT AND PROGRAM AREAS AT THE JCC. THE FARM ITSELF IS A 2+ ACRE JEWISH EDUCATIONAL SUSTAINABLE FARM WITH A BARN, GREENHOUSE, DONATION GARDENS, AND ANIMALS. THE PROGRAM BRINGS THE GREATER COMMUNITY TOGETHER VIA EXPERIENTIAL PROGRAMS AND ACTIVITIES DESIGNED TO IGNITE WONDER AND DISCOVERY, GROUNDED IN VAST JEWISH HERITAGE, TRADITION, AND VALUES. THESE PROGRAMS INCLUDE JEWISH HOLIDAY CELEBRATIONS, SUMMER CAMPS, EARLY CHILDHOOD EDUCATION, AND ADULT EDUCATION. COMMUNITY PROGRAMS AND RESOURCES: THE BOULDER JCC OFFERS SEVERAL PROGRAMS AND SERVICES TO THE PUBLIC TO CREATE COMMUNITY, AWAKEN MINDS, AND LIVE OUR VALUES. EXAMPLES OF THESE PROGRAMS AND SERVICES INCLUDE HOUSING A JEWISH LIBRARY CALLED HASIFRIA, RUNNING A HEALTH FAIR, PROVIDING AND WELCOMING COMMITTEE, HOSTING A MONTHLY MEETING OF ALL OF THE LOCAL JEWISH ORGANIZATIONS, AND BEING A CENTRAL LOCATION FOR EVENT AND RENTAL SPACE. HASIFRIA AT THE J IS A COMMUNITY LIBRARY, TEACHER RESOURCE CENTER, AND GATHERING PLACE PROVIDES PROGRAMS AND MATERIALS TO PROMOTE JEWISH LEARNING, IDENTITY, AND CULTURAL CONNECTION FOR FAMILIES, EDUCATORS, STUDENTS, CLERGY, COMMUNITY MEMBERS, AND ORGANIZATIONS. THE LIBRARY HOUSES A REB ZALMAN COLLECTION AS WELL AS APPROXIMATELY 6000 ADDITIONAL VOLUMES. AS A GENERAL RESOURCE FOR JEWISH LIFE IN BOULDER, THE WELCOMING COMMITTEE WELCOMES NEW FAMILIES AND INDIVIDUALS TO BOULDER. IT CONNECTS THOSE WHO WANT TO BECOME MORE INVOLVED IN JEWISH LIFE. THE JCC IS A UNIQUE COMMUNITY ASSET IN BOULDER, PROVIDING MEETING AND RENTAL SPACE TO BUSINESSES, NONPROFITS, AND FOR INDIVIDUAL CELEBRATIONS AND EVENTS.

    Expenses $6,532,228 · Grants $146,729 · Revenue $3,230,215

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jonathan Lev

    EXECUTIVE DI

    Total calculated
    $357,759
    From this org
    $327,936
    From related orgs
    $0
    Other
    $29,823
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,734
    Bonus
    $75,000
    Other
    $33,202
    Deferred
    $29,823
    Nontaxable benefits
    not reported
    Filer's total
    $357,759

  • Margaret Lowe

    SR. DIR. OF

    Total calculated
    $138,562
    From this org
    $126,185
    From related orgs
    $0
    Other
    $12,377
    Hours/week
    40

  • Cynthia Weinger

    SEN DIR OPER

    Total calculated
    $130,662
    From this org
    $116,777
    From related orgs
    $0
    Other
    $13,885
    Hours/week
    40

  • Susie Valdez

    SEN DIR EARL

    Total calculated
    $113,386
    From this org
    $108,581
    From related orgs
    $0
    Other
    $4,805
    Hours/week
    40

  • Enid Ablowitz

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    4

  • Miche Bacher

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Emily Tucker Bernstein

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Erik Bernstein

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Lisa Church

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Monte Dube

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Andrew Franklin

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Roberta Levin

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Beth Margolis

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Mindy Miller

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • David Paul

    TREASURER

    Total calculated
    $0
    Hours/week
    4

  • Marcia Segall

    PRESIDENT

    Total calculated
    $0
    Hours/week
    4

  • Lee Strongwater

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Mark Strynar

    SECRETARY

    Total calculated
    $0
    Hours/week
    4

  • Butch Weaver

    MEMBER

    Total calculated
    $0
    Hours/week
    2

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 · Compensation survey or study
  • 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

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.

Provenance

Return type
form_990
Tax year
2023
Filed
17 September 2024
IRS schema version
2023v5.0
Source object
202412769349301786

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