← MIAMI BEACH JEWISH COMMUNITY CENTER INC

Form 990 for tax year 2023

Filed by MIAMI BEACH JEWISH COMMUNITY CENTER INC.

Totals

Total revenue: $5,842,792
Total expenses: $6,918,795
Contributions and grants received: $1,360,282
Grants paid: $0
Program service revenue: $4,363,156
Investment income: $173,317
Other revenue: -$53,963
Total assets, end of year: $15,363,267
Total liabilities, end of year: $7,961,585
Net assets or fund balances, end of year: $7,401,682
Program services expenses (Part IX): $5,921,342
Management and general expenses: $770,010
Fundraising expenses: $227,443
Program service expenses (Part III): $5,921,342

Program services were 85.6% 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

$509,973
1c · Fundraising events

$104,200
1e · Government grants (contributions)

$117,850
1f · All other contributions, gifts and grants

$628,259
2a · Program service revenue: RECREATION

total $1,832,776 · related or exempt $1,832,776
2b · Program service revenue: HEALTH AND WELLNESS

total $1,440,352 · related or exempt $1,440,352
2c · Program service revenue: SUMMER CAMP

total $914,085 · related or exempt $914,085
2d · Program service revenue: COMMUNITY OUTREACH

total $175,443 · related or exempt $175,443
2e · Program service revenue: EARLY CHILDHOOD ACADEMY

total $500 · related or exempt $500
3 · Investment income

total $135,416 · excluded $135,416
4 · Income from investment of tax-exempt bond proceeds

total $0
5 · Royalties

total $0
6c · Rental income or loss

real property $0 · personal property $0
6d · Net rental income or loss

total $0
7a · Gross sales of assets other than inventory

securities $2,456,209
7b · Less cost or other basis and sales expenses

securities $2,418,308
7c · Gain or loss

securities $37,901
7d · Net gain or loss

total $37,901 · excluded $37,901
8a · Fundraising events: gross income

$15,451
8a · Fundraising events: contributions included on line 1c

$104,200
8b · Fundraising events: direct expenses

$84,654
8c · Net income from fundraising events

total -$69,203 · excluded -$69,203
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: OTHER INCOME

total $15,240 · excluded $15,240
11e · Other revenue, total

$15,240

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 $420,026 · program services $350,640 · management and general $51,151 · fundraising $18,235
6 · Compensation of disqualified persons

total $235 · program services $196 · management and general $29 · fundraising $10
7 · Other salaries and wages

total $2,286,994 · program services $1,909,193 · management and general $278,511 · fundraising $99,290
8 · Pension plan contributions

total $0
9 · Other employee benefits

total $175,213 · program services $146,500 · management and general $24,316 · fundraising $4,397
10 · Payroll taxes

total $175,264 · program services $143,665 · management and general $23,739 · fundraising $7,860
11a · Fees: management

total $0
11b · Fees: legal

total $0
11c · Fees: accounting

total $0
11d · Fees: lobbying

total $0
11e · Fees: professional fundraising services

total $0
11f · Fees: investment management

total $0
11g · Fees: other

total $59,525 · program services $51,371 · management and general $6,757 · fundraising $1,397
12 · Advertising and promotion

total $68,530 · program services $60,189 · management and general $6,912 · fundraising $1,429
13 · Office expenses

total $211,593 · program services $166,931 · management and general $26,173 · fundraising $18,489
14 · Information technology

total $0
15 · Royalties

total $0
16 · Occupancy

total $1,466,641 · program services $1,213,022 · management and general $210,182 · fundraising $43,437
17 · Travel

total $0
18 · Travel or entertainment for public officials

total $0
19 · Conferences, conventions and meetings

total $0
20 · Interest

total $392,918 · program services $322,513 · management and general $58,347 · fundraising $12,058
21 · Payments to affiliates

total $0
22 · Depreciation, depletion and amortization

total $458,142 · program services $375,219 · management and general $68,721 · fundraising $14,202
23 · Insurance

total $0
24a · Other expenses: PROGRAM EXPENSES

total $1,127,327 · program services $1,108,820 · management and general $12,434 · fundraising $6,073
24b · Other expenses: BAD DEBT EXPENSE

total $52,235 · program services $52,235
24c · Other expenses: DUES AND SUBSCRIPTIONS

total $19,543 · program services $16,285 · management and general $2,700 · fundraising $558
24d · Other expenses: MISCELLANEOUS EXPENSES

total $4,609 · program services $4,563 · management and general $38 · fundraising $8

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $148,213 · end of year $150,812
2 · Savings and temporary cash investments

beginning of year $0 · end of year $0
3 · Pledges and grants receivable

beginning of year $1,407,225 · end of year $1,056,350
4 · Accounts receivable

beginning of year $12,776 · end of year $126,625
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 $277,287 · end of year $299,810
10a · Land, buildings and equipment: cost or other basis

$14,299,994
10b · Land, buildings and equipment: accumulated depreciation

$5,145,042
10c · Land, buildings and equipment, net

beginning of year $9,417,483 · end of year $9,154,952
11 · Investments: publicly traded securities

beginning of year $0 · end of year $0
12 · Investments: other securities

beginning of year $5,737,906 · end of year $4,047,218
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 $507,864 · end of year $527,500
17 · Accounts payable and accrued expenses

beginning of year $262,905 · end of year $367,219
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $625,568 · end of year $660,392
20 · Tax-exempt bond liabilities

beginning of year $7,897,246 · end of year $6,206,663
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 $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $360,552 · end of year $532,457
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $253,348 · end of year $194,854
27 · Net assets without donor restrictions

beginning of year $541,846 · end of year $1,813,141
28 · Net assets with donor restrictions

beginning of year $7,567,289 · end of year $5,588,541

Mission and programs · 2023

Mission

THE MIAMI BEACH JEWISH COMMUNITY CENTER, INC. (MBJCC) IS A SOCIAL SERVICE AGENCY COMMITTED TO MEETING THE EVER-CHANGING NEEDS OF THE COMMUNITY. MBJCC PROVIDES THE COMMUNITY WITH A FORUM FOR OPEN DIALOGUE AFFECTING JEWISH LIFE HERE AND THROUGHOUT THE WORLD. IT INITIATES DIVERSIFIED SOCIAL, EDUCATIONAL, RECREATIONAL AND CULTURAL PROGRAMS WITHIN A JEWISH SETTING THAT ARE OPEN TO AND SERVE THE ENTIRE MIAMI BEACH AND SOUTH FLORIDA COMMUNITIES.

Activities or mission (Part I)

TO PROVIDE RECREATIONAL AND EDUCATIONAL FACILITIES AND PROMOTING COMMUNITY WELFARE.

RECREATION: THE JCC HELPS BUILD COMMUNITY THROUGH VARIOUS ACTIVITIES SUCH AS ARTS AND CULTURAL PROGRAMMING, COMMUNITY EVENTS AND OTHER LEARNING OPPORTUNITIES.

Expenses $2,753,128 · Revenue $1,832,776
HEALTH AND WELLNESS: THE MBJCC'S 3,100 SQ FT. FITNESS CENTER AND WORKOUT FACILITY HAS THE LATEST, STATE-OF-THE-ART EQUIPMENT, GROUP CYCLING STUDIO AND PILATES REFORMER STUDIO, PERSONAL TRAINING AND AN EXTENSIVE OFFERING OF CLASSES FROM KICKBOXING TO YOGA.

Expenses $1,673,130 · Revenue $1,440,352
SUMMER CAMP: PROGRAMS WHERE CHILDREN EXPERIENCE A VARIETY OF EXCITING, ACTION-PACKED AND STIMULATING ACTIVITIES EVERY DAY THAT CREATE A SENSE OF INDEPENDENCE, SELF-ESTEEM AND FUN. THE PROGRAM BRINGS NEW CHALLENGES WHILE COMBINING FRIENDSHIP, CHARACTER BUILDING AND LEARNING NEW SKILLS. CAMPERS GAIN A SENSE OF BELONGING WHILE DEVELOPING A SENSE OF TEAMWORK.

Expenses $1,232,623 · Revenue $914,085
COMMUNITY OUTREACH PROGRAM

Expenses $153,096 · Revenue $175,443
Early Childhood Academy

Expenses $109,365 · Revenue $500

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

Listed in Part VII

Paul FrishmanPAUL FRISHMAN

CHIEF EXECUTIVE OFFICER

Total calculated

$243,349

From this org

$216,062

From related orgs

$0

Other

$27,287

Hours/week

40

Schedule J breakdown matched by us

Base

$209,992

Bonus

$6,070

Other

$0

Deferred

$4,950

Nontaxable benefits

$22,337

Filer's total

$243,349
Bernard RovtBERNARD ROVT

CHIEF FINANCIAL OFFICER

Total calculated

$156,558

From this org

$138,320

From related orgs

$0

Other

$18,238

Hours/week

40

Schedule J breakdown matched by us

Base

$138,320

Bonus

$0

Other

$0

Deferred

$1,750

Nontaxable benefits

$16,488

Filer's total

$156,558
Natalya YusimNATALYA YUSIM

CHIEF OPERATING OFFICER

Total calculated

$144,994

From this org

$124,991

From related orgs

$0

Other

$20,003

Hours/week

40
Michael TobinMICHAEL TOBIN

CHAIRMAN

Total calculated

$0

Hours/week

2
Jennifer BernsteinJENNIFER BERNSTEIN

VICE CHAIR thru 5/2024

Total calculated

$0

Hours/week

2
Mara GeronemusMARA GERONEMUS

VICE CHAIR

Total calculated

$0

Hours/week

2
Loren KaisermanLOREN KAISERMAN

VICE CHAIR

Total calculated

$0

Hours/week

2
Adam BergmanADAM BERGMAN

VICE CHAIR

Total calculated

$0

Hours/week

2
Samuel SheldonSAMUEL SHELDON

TREASURER

Total calculated

$0

Hours/week

2
Daniel HoffmanDANIEL HOFFMAN

SECRETARY

Total calculated

$0

Hours/week

2
Jay AbramowitzJAY ABRAMOWITZ

DIRECTOR

Total calculated

$0

Hours/week

2
Amanda AdlerAMANDA ADLER

DIRECTOR thru 5/2024

Total calculated

$0

Hours/week

2
Michelle Ben-AvivMICHELLE BEN-AVIV

BOARD CHAIR ELECT

Total calculated

$0

Hours/week

2
Neal BermanNEAL BERMAN

DIRECTOR

Total calculated

$0

Hours/week

2
Marisa GalbutMARISA GALBUT

DIRECTOR

Total calculated

$0

Hours/week

2
Stacey GalbutSTACEY GALBUT

DIRECTOR

Total calculated

$0

Hours/week

2
Zachary GeronemusZACHARY GERONEMUS

DIRECTOR as of 5/2024

Total calculated

$0

Hours/week

2
Doris Galindo HirschDORIS GALINDO HIRSCH

DIRECTOR as of 5/2024

Total calculated

$0

Hours/week

2
Randi LawrenceRANDI LAWRENCE

DIRECTOR

Total calculated

$0

Hours/week

2
Marc LehmannMARC LEHMANN

DIRECTOR

Total calculated

$0

Hours/week

2
Holly LevyHOLLY LEVY

DIRECTOR

Total calculated

$0

Hours/week

2
Roger MillerROGER MILLER

DIRECTOR

Total calculated

$0

Hours/week

2
Ashley MuhlradASHLEY MUHLRAD

DIRECTOR as of 5/2024

Total calculated

$0

Hours/week

2
Heather PachterHEATHER PACHTER

DIRECTOR as of 5/2024

Total calculated

$0

Hours/week

2
Linda SchechterLINDA SCHECHTER

DIRECTOR

Total calculated

$0

Hours/week

2
Lindsay SchottensteinLINDSAY SCHOTTENSTEIN

DIRECTOR

Total calculated

$0

Hours/week

2
Gerson SepinGERSON SEPIN

DIRECTOR

Total calculated

$0

Hours/week

2
Michael SimkinsMICHAEL SIMKINS

DIRECTOR thru 5/2024

Total calculated

$0

Hours/week

2
Carla SloanCARLA SLOAN

DIRECTOR thru 5/2024

Total calculated

$0

Hours/week

2
Ali SmithALI SMITH

DIRECTOR

Total calculated

$0

Hours/week

2
David SmithDAVID SMITH

DIRECTOR

Total calculated

$0

Hours/week

2
Ellie StokesELLIE STOKES

DIRECTOR as of 5/2024

Total calculated

$0

Hours/week

2
Aaron TandyAARON TANDY

DIRECTOR

Total calculated

$0

Hours/week

2
Drew TobinDREW TOBIN

DIRECTOR thru 5/2024

Total calculated

$0

Hours/week

2
Audrey WeinerAUDREY WEINER

DIRECTOR

Total calculated

$0

Hours/week

2
Pam WolfsonPAM WOLFSON

DIRECTOR as of 5/2024

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 committee
3 · Form 990 of other organizations
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.

Provenance

Return type: form_990
Tax year: 2023
Filed: 30 January 2025
IRS schema version: 2023v6.0
Source object: 202510319349301221

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