Form 990 for tax year 2023
Filed by MENORAH ARTS CULTURE & EDUCATION AT THE BOULDER JCC.
Totals
- Total revenue
- $329,430
- Total expenses
- $259,310
- Contributions and grants received
- $292,219
- Grants paid
- $0
- Program service revenue
- $36,714
- Investment income
- $82
- Other revenue
- $415
- Total assets, end of year
- $281,538
- Total liabilities, end of year
- $45,178
- Net assets or fund balances, end of year
- $236,360
- Program services expenses (Part IX)
- $250,961
- Management and general expenses
- $8,278
- Fundraising expenses
- $71
- Program service expenses (Part III)
- $250,961
Program services were 96.8% 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.
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1f · All other contributions, gifts and grants
$292,219
-
2a · Program service revenue: PROGRAM REVENUE
total $36,714 · related or exempt $36,714
-
3 · Investment income
total $82 · excluded $82
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11a · Other revenue: MISC INCOME
total $415 · excluded $415
-
11e · Other revenue, total
$415
Functional expenses
Part IX, the statement of functional expenses.
-
7 · Other salaries and wages
total $74,441 · program services $74,441
-
8 · Pension plan contributions
total $1,364 · program services $1,364
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9 · Other employee benefits
total $1,718 · program services $1,718
-
10 · Payroll taxes
total $6,328 · program services $6,328
-
11c · Fees: accounting
total $8,268 · management and general $8,268
-
11g · Fees: other
total $33,631 · program services $33,631
-
12 · Advertising and promotion
total $4,433 · program services $4,433
-
13 · Office expenses
total $7,555 · program services $7,555
-
14 · Information technology
total $2,392 · program services $2,392
-
16 · Occupancy
total $39,847 · program services $39,847
-
17 · Travel
total $7,721 · program services $7,721
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24a · Other expenses: PROGRAM EXPENSES
total $51,826 · program services $51,826
-
24b · Other expenses: SUPPLIES
total $17,599 · program services $17,599
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24c · Other expenses: BAD DEBT EXPENSE
total $811 · program services $811
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24d · Other expenses: MISCELLANEOUS
total $598 · program services $578 · management and general $10 · fundraising $10
-
24e · All other expenses
total $778 · program services $717 · fundraising $61
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $100,106 · end of year $64,574
-
3 · Pledges and grants receivable
end of year $5,000
-
4 · Accounts receivable
beginning of year $775
-
7 · Other notes and loans receivable
beginning of year $58,067 · end of year $53,294
-
9 · Prepaid expenses and deferred charges
beginning of year $471 · end of year $12,654
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10a · Land, buildings and equipment: cost or other basis
$5,795
-
10b · Land, buildings and equipment: accumulated depreciation
$2,318
-
10c · Land, buildings and equipment, net
beginning of year $3,477 · end of year $3,477
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15 · Other assets
beginning of year $45,997 · end of year $142,539
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17 · Accounts payable and accrued expenses
beginning of year $13,609 · end of year $35,222
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19 · Deferred revenue
beginning of year $4,856 · end of year $9,956
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25 · Other liabilities
beginning of year $31,078
-
27 · Net assets without donor restrictions
beginning of year $131,247 · end of year $230,874
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28 · Net assets with donor restrictions
beginning of year $28,103 · end of year $5,486
Mission and programs · 2023
Mission
TO PROVIDE ENLIGHTENING AND ENTERTAINING ARTS, CULTURAL, AND EDUCATIONAL PROGRAMS FOR THE JEWISH COMMUNITY AND THE COMMUNITY AT LARGE. ACE'S ARTS. CULTURE, AND EDUCATIONAL PROGRAMS ATTRACT ALL SEGMENTS OF THE POPULATION, CREATE A GATHERING PLACE FOR THE FULL SPECTRUM OF THE COMMUNITY, AND SERVE AS A GATEWAY TO THE JEWISH COMMUNITY.
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SINCE ITS FOUNDING AS AN ADULT JEWISH EDUCATIONAL ORGANIZATION IN 1980, MENORAH/ACE: ARTS, CULTURE, AND EDUCATION AT THE JEWISH COMMUNITY CENTER HAS BUILT AN OUTSTANDING REPUTATION FOR EXCELLENCE IN CULTURAL ARTS PROGRAMMING. OUR PROGRAMS FOSTER SOCIAL AND INTELLECTUAL ENGAGEMENT AND ENHANCE AN APPRECIATION FOR THE RESTORATIVE POWER OF THE ARTS. WE REMAIN COMMITTED TO ENRICHING COMMUNITY LIFE BY PRESENTING THE VERY BEST PROGRAMS IN ARTS, CULTURE, AND EDUCATION, ALWAYS DESIGNED TO FULFILL ACE'S MISSION. VISUAL ARTS: THERE ARE SEVERAL OPPORTUNITIES FOR PARTICIPANTS TO ENGAGE IN THE VISUAL ARTS. THE MESSINGER GALLERY HOSTS 3-4 EXHIBITS ANNUALLY, FEATURING MOSTLY LOCAL COLORADO ARTISTS. ADDITIONALLY, THERE ARE MANY ADULTS ART CLASSES. THE CLAY PROGRAM OFFERS A DIFFERENT 4-5 HOURS WORKSHOP EACH MONTH. THE WEAVING PROGRAM PROVIDES EVERY STUDENT WITH A LOOM TO USE AND TAKE HOME DURING THE PROGRAM. OTHER CLASSES INCLUDE PAINTING, BOTANICAL DRAWING AND COLLAGE MAKING. THERE ARE 20 CLASSES A YEAR AND MOST CLASSES HAVE 10-15 STUDENTS IN EACH CLASS. CONCERTS/MUSIC: WE OFFER A VARIETY OF LIVE MUSICAL PERFORMANCES COVERING DIFFERENT GENRES 3-4 TIMES A YEAR. TOGETHER, THESE EVENTS BRING PEOPLE OF ALL AGES AND BACKGROUNDS TO GATHER AND EXPERIENCE MUSIC. THE MUSICAL PERFORMANCES DRAW BETWEEN 125-200 PEOPLE PER SHOW. BOULDER JEWISH FILM FESTIVAL: A 10-DAY EVENT, THE BOULDER JEWISH FESTIVAL UNITES CINEMA WITH OUR COMMUNITY. HOSTED AT THE LOCAL ART HOUSE CINEMA, EACH SCREENING INCLUDES A DISCUSSION ON HOW THE FILM CONNECTS JEWISH LIFE AND HUMAN EXPERIENCE. WE BRING IN SUBJECT MATTER EXPERTS TO ENGAGE IN CONVERSATION WITH OUR AUDIENCE. THE FESTIVAL SCREENS 15-20 FILMS DRAWING A TOTAL AUDIENCE OF APPROXIMATELY 2000 TICKET HOLDERS. BOULDER JEWISH FESTIVAL: THE BOULDER JEWISH FESTIVAL IS THE LONGEST-RUNNING CULTURAL FESTIVAL IN DOWNTOWN BOULDER. THE FESTIVAL IS A ONE-DAY CELEBRATION OF JEWISH ARTS AND CULTURE FEATURING LIVE ENTERTAINMENT, FOOD, COMMUNITY ORGANIZATIONS, AND ACTIVITIES FOR ALL AGES. THE FESTIVAL PLAYS A PIVOTAL ROLE IN FOSTERING UNITY, APPRECIATION, AND UNDERSTANDING OF JEWISH CULTURE. THE FESTIVAL IS CELEBRATING 27 YEARS IN BOULDER AND HAS AN AVERAGE ATTENDANCE OF 10,000 VISITORS. EDUCATION: THROUGH LECTURES, EDUCATIONAL OPPORTUNITIES, AND SHARED CONVERSATIONS, WE FOCUS ON CONTINUOUSLY HELPING THE COMMUNITY EXPAND ITS KNOWLEDGE FOR THE SAKE OF LEARNING. THESE PROGRAMS INCLUDE LECTURES OR PROGRAMS ON CURRENT EVENTS, AUTHORS TALKS, AND INVITING UNIVERSITY LECTURERS TO SHARE THEIR AREAS OF EXPERTISE. THE ADULT EDUCATION OFFERINGS INCLUDE 5-10 SINGLE LECTURES OR PRESENTATIONS A YEAR THAT DRAW BETWEEN 50- 150 PARTICIPANTS. THESE LECTURES ARE ALSO OFFERED IN THE LIVESTREAM FORMAT, DRAWING BETWEEN 30-50 ADDITIONAL PEOPLE. THERE IS ALSO A SERIES OF ADULT EDUCATION CLASSES OFFERED IN THE FALL, WINTER AND SPRING. FOUR CLASSES ARE EACH SESSION WITH AN AVERAGE OF 24 PEOPLE PER CLASS, SERVING OVER 100 FOLKS PER SESSION. THE CLASSES ARE TAUGHT BY VOLUNTEERS WHO ARE SUBJECT EXPERTS AND GEARED TO PARTICIPANTS 55+.
Expenses $250,961 · Revenue $36,714
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
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Jonathan LevJONATHAN LEV
PRESIDENT
- Total calculated
- $357,759
- From this org
- $0
- From related orgs
- $327,936
- Other
- $29,823
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- not reported + $219,734 related
- Bonus
- not reported + $75,000 related
- Other
- not reported + $33,202 related
- Deferred
- not reported + $29,823 related
- Nontaxable benefits
- not reported
- Filer's total
- not reported + $357,759 related
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Elizabeth BarreketteELIZABETH BARREKETTE
SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Dana BondyDANA BONDY
TREASURER
- 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 · 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
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.
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BOULDER JEWISH COMMUNITY CENTER
501C3 · EDUCATION · CO
Directly controlled by NA
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 17 September 2024
- IRS schema version
- 2023v5.0
- Source object
- 202402769349302160
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