Form 990 for tax year 2024

Filed by LEVITE JEWISH COMMUNITY CENTER.

Totals

Total revenue: $7,403,490
Total expenses: $7,619,024
Contributions and grants received: $1,336,569
Grants paid: $304,287
Program service revenue: $5,969,946
Investment income: $55,850
Other revenue: $41,125
Total assets, end of year: $3,726,725
Total liabilities, end of year: $737,689
Net assets or fund balances, end of year: $2,989,036
Program services expenses (Part IX): $6,111,009
Management and general expenses: $1,190,138
Fundraising expenses: $317,877
Program service expenses (Part III): $6,111,009

Program services were 80.2% 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

$430,162
1f · All other contributions, gifts and grants

$906,407
2a · Program service revenue: PRE-SCHOOL

total $2,443,504 · related or exempt $2,443,504
2b · Program service revenue: MEMBERSHIP DUES

total $2,057,081 · related or exempt $2,057,081
2c · Program service revenue: HEALTH, AQUATICS, SPOR

total $1,051,298 · related or exempt $1,051,298
2d · Program service revenue: CAMP

total $307,862 · related or exempt $307,862
2e · Program service revenue: ALL OTHER

total $110,201 · related or exempt $110,201
3 · Investment income

total $55,850 · excluded $55,850
11a · Other revenue: LJCC CAMPUS SHARED SER

total $41,125 · related or exempt $41,125
11e · Other revenue, total

$41,125

Functional expenses

Part IX, the statement of functional expenses.

2 · Grants to domestic individuals

total $304,287 · program services $304,287
5 · Compensation of officers, directors and key employees

total $244,457 · program services $183,343 · management and general $61,114
6 · Compensation of disqualified persons

total $4,119,223 · program services $3,423,348 · management and general $582,088 · fundraising $113,787
9 · Other employee benefits

total $196,300 · program services $149,629 · management and general $39,670 · fundraising $7,001
10 · Payroll taxes

total $272,205 · program services $220,758 · management and general $43,730 · fundraising $7,717
11b · Fees: legal

total $31,747 · management and general $31,747
11c · Fees: accounting

total $37,542 · management and general $37,542
11g · Fees: other

total $90,336 · management and general $90,336
12 · Advertising and promotion

total $177,370 · program services $6,833 · fundraising $170,537
13 · Office expenses

total $20,279 · program services $3,507 · management and general $16,772
16 · Occupancy

total $839,168 · program services $792,252 · management and general $39,097 · fundraising $7,819
17 · Travel

total $34,715 · program services $13,147 · management and general $21,568
20 · Interest

total $33,081 · management and general $33,081
22 · Depreciation, depletion and amortization

total $478,372 · program services $449,669 · management and general $23,919 · fundraising $4,784
23 · Insurance

total $168,991 · program services $138,059 · management and general $26,292 · fundraising $4,640
24a · Other expenses: PROGRAMS

total $152,862 · program services $129,669 · management and general $23,193
24b · Other expenses: BANK FEES

total $104,364 · program services $102,215 · management and general $2,149
24c · Other expenses: DUES, LICENSES, AND SUB

total $104,134 · program services $22,641 · management and general $81,493
24d · Other expenses: SECURITY

total $93,326 · program services $87,727 · management and general $4,666 · fundraising $933
24e · All other expenses

total $116,265 · program services $83,925 · management and general $31,681 · fundraising $659

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $1,818,352 · end of year $1,069,262
3 · Pledges and grants receivable

beginning of year $68,923 · end of year $19,043
4 · Accounts receivable

beginning of year $100,921 · end of year $57,967
9 · Prepaid expenses and deferred charges

beginning of year $1,500 · end of year $0
10a · Land, buildings and equipment: cost or other basis

$12,316,519
10b · Land, buildings and equipment: accumulated depreciation

$9,830,327
10c · Land, buildings and equipment, net

beginning of year $1,962,531 · end of year $2,486,192
15 · Other assets

beginning of year $37,766 · end of year $94,261
17 · Accounts payable and accrued expenses

beginning of year $190,380 · end of year $154,151
19 · Deferred revenue

beginning of year $24,139 · end of year $32,874
23 · Secured mortgages and notes payable

beginning of year $546,093 · end of year $469,255
25 · Other liabilities

beginning of year $24,811 · end of year $81,409
27 · Net assets without donor restrictions

beginning of year $2,611,383 · end of year $2,848,834
28 · Net assets with donor restrictions

beginning of year $593,187 · end of year $140,202

Mission and programs · 2024

Mission

THE MISSION OF THE LEVITE JEWISH COMMUNITY CENTER IS TO ENHANCE JEWISH IDENTITY BY PROVIDING PROGRAMS AND ACTIVITIES THAT PROMOTE CULTURAL ENRICHMENT, CULTIVATE EDUCATIONAL DEVELOPMENT AND PROVIDE FOR THE WELL-BEING OF ITS MEMBERS.

WELLNESS - THE LJCC'S WELLNESS EFFORTS INCLUDE PHYSICAL ACTIVITY AND THERAPY, AQUATICS, SPORTS, RECREATION AND MENTAL WELLBEING IN INDIVIDUAL AND GROUP SETTINGS THAT BUILD AND ENHANCE COMMUNITY IN A VARIETY OF WAYS. WELLNESS AT THE LJCC FINANCIALLY CONSISTS OF FEES ASSOCIATED WITH MEMBERSHIP DUES, PERSONAL TRAINING, PHYSICAL THERAPY AND YOUTH AND ADULT RECREATIONAL ACTIVITIES.

Expenses $2,475,318 · Grants $207,012 · Revenue $3,108,379
COHN EARLY CHILDHOOD LEARNING CENTER/PRESCHOOL - THE LJCC'S COHN EARLY CHILDHOOD LEARNING CENTER IS A PREMIER PRESCHOOL FOR CHILDREN AGES SIX WEEKS TO SIX YEARS OLD. THROUGH ACCREDITATION AND LICENSING, THE COHN ECLC PROVIDES FAMILIES WITH AN EDUCATIONAL FOUNDATION THAT HELPS CHILDREN GROW THROUGH THEIR SCHOOLING JOURNEY. THE COHN ECLC PRIDES ITSELF ON ITS DIVERSE LEARNING ENVIRONMENT AND WARM AND NURTURING ATMOSPHERE.

Expenses $2,947,474 · Grants $70,174 · Revenue $2,443,504
CAMP LJCC - CAMP LJCC PROVIDES 12 WEEKS OF SUMMER FUN IN A SAFE AND DIVERSE SETTING FOR CHILDREN AGES 5-13 YEARS OLD. ADDITIONALLY, CAMP LJCC PROVIDES FIRST EMPLOYMENT OPPORTUNITIES FOR TEENS AS THEY SERVE AS COUNSELORS IN TRAINING (CITS) AND EVENTUALLY GROW INTO LEADERS WITHIN THE CAMP SETTING. SWIMMING, COLOR WARS, SPORTS, MUSIC EDUCATION AND MORE HAVE MADE CAMP LJCC ONE OF BIRMINGHAM'S TOP PICKS FOR SUMMER CAMP.

Expenses $370,610 · Grants $27,101 · Revenue $307,862
SENIOR ADULT

Expenses $186,589 · Revenue $12,301
EDUCATIONAL AND YOUTH PROGRAMMING

Expenses $131,018 · Revenue $19,329
ALL OTHER

Revenue $78,571

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

Lauren AxelrothLAUREN AXELROTH

BOARD MEMBER

Total calculated

$0

Hours/week

2
Mark CohenMARK COHEN

BOARD MEMBER

Total calculated

$0

Hours/week

2
Hilton BergerHILTON BERGER

IMMEDIATE PAST PRESIDENT

Total calculated

$0

Hours/week

5
Steven CorenblumSTEVEN CORENBLUM

VICE PRESIDENT

Total calculated

$0

Hours/week

5
Frank SiegalFRANK SIEGAL

VICE PRESIDENT

Total calculated

$0

Hours/week

5
Terry BernsteinTERRY BERNSTEIN

TREASURER

Total calculated

$0

Hours/week

5
Marquise JohnsonMARQUISE JOHNSON

BOARD MEMBER

Total calculated

$0

Hours/week

2
Susan LapidusSUSAN LAPIDUS

BOARD MEMBER

Total calculated

$0

Hours/week

2
Isa DorskyISA DORSKY

PRESIDENT

Total calculated

$0

Hours/week

5
Sarah MacKintoshSARAH MACKINTOSH

BOARD MEMBER

Total calculated

$0

Hours/week

2
Jennifer CordoverJENNIFER CORDOVER

BOARD MEMBER

Total calculated

$0

Hours/week

2
Jon KimerlingJON KIMERLING

BOARD MEMBER

Total calculated

$0

Hours/week

2
Marissa GraysonMARISSA GRAYSON

SECRETARY

Total calculated

$0

Hours/week

5
Courtney ReedCOURTNEY REED

BOARD MEMBER

Total calculated

$0

Hours/week

2
Rebecca RothmanREBECCA ROTHMAN

BOARD MEMBER

Total calculated

$0

Hours/week

2
Andrew NewcombANDREW NEWCOMB

BOARD MEMBER

Total calculated

$0

Hours/week

2
Andrew BryantANDREW BRYANT

BOARD MEMBER

Total calculated

$0

Hours/week

2
Abe KuninABE KUNIN

BOARD MEMBER

Total calculated

$0

Hours/week

2
Brooke BowlesBROOKE BOWLES

EXECUTIVE DIRECTOR

Total calculated

$147,442

From this org

$144,558

From related orgs

$0

Other

$2,884

Hours/week

40
Maureen ScardinoMAUREEN SCARDINO

CHIEF FINANCIAL OFFICER

Total calculated

$135,135

From this org

$99,900

From related orgs

$0

Other

$35,235

Hours/week

40

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2024
Filed: 17 October 2025
IRS schema version: 2024v5.2
Source object: 202522909349300642

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