Skip to content
Nonprofiteer
← MENORAH ARTS CULTURE & EDUCATION AT THE BOULDER JCC

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.

  • 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

  • 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

  • 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

  • 24a · Other expenses: PROGRAM EXPENSES

    total $51,826 · program services $51,826

  • 24b · Other expenses: SUPPLIES

    total $17,599 · program services $17,599

  • 24c · Other expenses: BAD DEBT EXPENSE

    total $811 · program services $811

  • 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

  • 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

  • 15 · Other assets

    beginning of year $45,997 · end of year $142,539

  • 17 · Accounts payable and accrued expenses

    beginning of year $13,609 · end of year $35,222

  • 19 · Deferred revenue

    beginning of year $4,856 · end of year $9,956

  • 25 · Other liabilities

    beginning of year $31,078

  • 27 · Net assets without donor restrictions

    beginning of year $131,247 · end of year $230,874

  • 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.

  • 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

  • Jonathan 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
  • Elizabeth Barrekette

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Dana 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.

Provenance

Return type
form_990
Tax year
2023
Filed
17 September 2024
IRS schema version
2023v5.0
Source object
202402769349302160

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.