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← JEWISH COMMUNITY CENTER ASSOCIATION OF INDIANAPOLIS INCORPORATED

Form 990 for tax year 2022

Filed by JEWISH COMMUNITY CENTER ASSOCIATION OF INDIANAPOLIS INCORPORATED.

Totals

Total revenue
$7,822,404
Total expenses
$6,897,439
Contributions and grants received
$2,738,899
Grants paid
$199,910
Program service revenue
$4,738,171
Investment income
$57,427
Other revenue
$287,907
Total assets, end of year
$5,579,962
Total liabilities, end of year
$2,592,540
Net assets or fund balances, end of year
$2,987,422
Program services expenses (Part IX)
$5,042,290
Management and general expenses
$1,705,318
Fundraising expenses
$149,831
Program service expenses (Part III)
$5,042,290

Program services were 73.1% 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

    $14,958

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $1,579,744

  • 1f · All other contributions, gifts and grants

    $1,144,197

  • 1g · Noncash contributions included above

    $4,426

  • 2a · Program service revenue: Membership Dues

    total $2,014,417 · related or exempt $2,014,417 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Health & Wellness Recreation

    total $653,617 · related or exempt $653,617 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Early Childhood and Out-of-school Care

    total $2,064,088 · related or exempt $2,064,088 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Arts Continuing Education

    total $6,049 · related or exempt $6,049 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $57,427 · related or exempt $57,427 · unrelated business $0 · excluded $0

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6a · Gross rents

    real property $2,860 · personal property $0

  • 6b · Less rental expenses

    real property $2,922 · personal property $0

  • 6c · Rental income or loss

    real property -$62 · personal property $0

  • 6d · Net rental income or loss

    total -$62 · related or exempt $0 · unrelated business -$62 · excluded $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11a · Other revenue: Vending & Cafe Income

    total $38,134 · related or exempt $0 · unrelated business $0 · excluded $38,134

  • 11d · All other revenue

    total $249,835 · related or exempt $249,835 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $287,969

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0 · program services $0

  • 2 · Grants to domestic individuals

    total $199,910 · program services $199,910

  • 3 · Grants to foreign organizations and individuals

    total $0 · program services $0

  • 4 · Benefits paid to or for members

    total $0 · program services $0

  • 5 · Compensation of officers, directors and key employees

    total $333,442 · program services $0 · management and general $268,073 · fundraising $65,369

  • 6 · Compensation of disqualified persons

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 7 · Other salaries and wages

    total $3,303,996 · program services $2,762,237 · management and general $537,488 · fundraising $4,271

  • 8 · Pension plan contributions

    total $60,606 · program services $29,066 · management and general $28,974 · fundraising $2,566

  • 9 · Other employee benefits

    total $273,500 · program services $164,325 · management and general $100,596 · fundraising $8,579

  • 10 · Payroll taxes

    total $282,959 · program services $206,751 · management and general $70,199 · fundraising $6,009

  • 11a · Fees: management

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11b · Fees: legal

    total $5,474 · program services $0 · management and general $5,474 · fundraising $0

  • 11c · Fees: accounting

    total $37,950 · program services $0 · management and general $37,950 · fundraising $0

  • 11d · Fees: lobbying

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

    total $8,082 · program services $0 · management and general $8,082 · fundraising $0

  • 11g · Fees: other

    total $563,301 · program services $272,929 · management and general $262,209 · fundraising $28,163

  • 12 · Advertising and promotion

    total $28,047 · program services $12,290 · management and general $9,764 · fundraising $5,993

  • 13 · Office expenses

    total $504,233 · program services $478,569 · management and general $24,085 · fundraising $1,579

  • 14 · Information technology

    total $148,585 · program services $143,199 · management and general $5,386 · fundraising $0

  • 15 · Royalties

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 16 · Occupancy

    total $732,638 · program services $687,828 · management and general $44,032 · fundraising $778

  • 17 · Travel

    total $11,054 · program services $9,534 · management and general $1,408 · fundraising $112

  • 18 · Travel or entertainment for public officials

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 19 · Conferences, conventions and meetings

    total $2,172 · program services $330 · management and general $1,694 · fundraising $148

  • 20 · Interest

    total $16,593 · program services $2,522 · management and general $12,943 · fundraising $1,128

  • 21 · Payments to affiliates

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $130,612 · program services $19,853 · management and general $101,877 · fundraising $8,882

  • 23 · Insurance

    total $170,254 · program services $25,879 · management and general $132,798 · fundraising $11,577

  • 24a · Other expenses: Membership Dues

    total $13,838 · program services $3,467 · management and general $9,539 · fundraising $832

  • 24b · Other expenses: Miscellaneous Expenses

    total $70,193 · program services $23,601 · management and general $42,747 · fundraising $3,845

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,666,618 · end of year $178,060

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $1,102,071

  • 3 · Pledges and grants receivable

    beginning of year $7,588 · end of year $878,416

  • 4 · Accounts receivable

    beginning of year $133,424 · end of year $59,364

  • 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 $46,571 · end of year $50,083

  • 9 · Prepaid expenses and deferred charges

    beginning of year $57,238 · end of year $69,764

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

    $1,609,408

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

    $1,187,872

  • 10c · Land, buildings and equipment, net

    beginning of year $490,531 · end of year $421,536

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    beginning of year $868,477 · end of year $2,801,661

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    end of year $19,007

  • 17 · Accounts payable and accrued expenses

    beginning of year $337,466 · end of year $571,291

  • 18 · Grants payable

    beginning of year $0 · end of year $650,491

  • 19 · Deferred revenue

    beginning of year $601,857 · end of year $144,623

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 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 $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $1,245,755 · end of year $1,130,547

  • 25 · Other liabilities

    beginning of year $124,838 · end of year $95,588

  • 27 · Net assets without donor restrictions

    beginning of year $1,046,811 · end of year $2,109,132

  • 28 · Net assets with donor restrictions

    beginning of year $913,720 · end of year $878,290

Mission and programs · 2022

Mission

THE JCC OF INDIANAPOLIS ENRICHES THE COMMUNITY BY PERPETUATING JEWISH TRADITION AND HERITAGE WHILE CELEBRATING DIVERSITY OF BELIEFS THROUGH ART, EDUCATION, AND HEALTH AND WELLNESS PROGRAMS. THE FACILITIES AND PROGRAMS FOR ALL THE JCC IS A HUB OF ACTIVITY ON INDIANAPOLIS' NORTH SIDE. (CONTINUED ON SCHEDULE O)

Activities or mission (Part I)

THE JCC OF INDIANAPOLIS ENRICHES THE COMMUNITY BY PERPETUATING JEWISH TRADITION AND HERITAGE WHILE CELEBRATING DIVERSITY OF BELIEFS. (CONTINUED ON SCHEDULE O)

  • EARLY CHILDHOOD AND OUT-OF-SCHOOL CARE PROGRAMS. THE JCC PROVIDES FULL DAY EARLY CHILDHOOD EDUCATION FOR AN AVERAGE OF 124 PRE-K INFANTS AND TODDLERS YEAR-ROUND. AFTER SCHOOL CARE IS PROVIDED FOR 45 YOUTH AS WELL AS ALL-DAY CARE WHEN SCHOOL IS OUT OF SESSION. THERE WERE 271 K-7TH GRADERS IN THE SUMMER CAMP PROGRAM. EXPERIENCES ARE AGE-APPROPRIATE FOR MAXIMUM PHYSICAL, MENTAL AND SOCIAL GROWTH AND STEPPED UP FOR INSPIRATIONAL ARCS: LEARNING THROUGH PLAY FOR PRE-K; FRIENDSHIP-BUILDING THROUGH GAMES, NATURE AND SCIENCE FOR YOUNGER CHILDREN; DEVELOPMENT OF SPECIAL INTERESTS FOR GRADES 2-5; LOCATED AT A FULL-SERVICE FITNESS FACILITY, ENRICHMENT ACTIVITIES ARE READILY AVAILABLE IN TENNIS, SPORTS, DANCE AND SWIMMING.

    Expenses $2,391,385 · Grants $60,077 · Revenue $2,867,648

  • HEALTH AND WELLNESS. THE JCC PROVIDES THE OPPORTUNITY FOR 4,715 HOUSEHOLD MEMBERS AND 2,881 INDIVIDUAL MEMBERS WITHIN A MOSTLY 10-MILE RADIUS TO MAINTAIN A HEALTHY LIFESTYLE. THERE WERE MORE THAN 186,000 VISITS LOGGED IN 2022. THE FULL RANGE OF FITNESS ACTIVITIES INCLUDES SWIMMING (A THERAPY POOL AND INDOOR/OUTDOOR COMPETITION-SIZED POOLS, PLUS OUTDOOR ZERO-DEPTH POOL AND SLIDE WITH LAZY RIVER), SPORTS (TENNIS, PICKLEBALL, BASKETBALL AND MARTIAL ARTS) AND FITNESS (20,000 SQUARE FOOT AREA WITH INDOOR TRACK, CYCLING STUDIO, CARDIO AND STRENGTH BUILDING EQUIPMENT). THE JCC PROVIDED 2,586 PERSONAL TRAINING SESSIONS AND 2,050 PILATES REFORMER SESSIONS. IN TENNIS, THERE WERE MORE THAN 850 GROUP LESSONS, PRIVATE LESSONS, SOCIAL EVENTS, AND COMPETITIVE EVENTS. THE JCC ALSO PROVIDED 1,060 CHILDREN WITH GROUP SWIM LESSONS, PRIVATE LESSONS AND SWIM TEAM.

    Expenses $2,358,605 · Grants $139,827 · Revenue $2,805,485

  • ARTS. THE JCC PROVIDES MORE THAN 15 PROGRAMS, INCLUDING AUTHOR APPEARANCES, FILMS, PERFORMANCES AND ART GALLERY SHOWS TO IMPACT 1,500 PEOPLE, ALMOST 100% SAYING THEY WOULD RECOMMEND THE JCC TO A FRIEND (98% OF RESPONDENTS ON PROGRAM SURVEYS). THE COMMUNITY IS FINANCIALLY INVESTED IN THE VALUE OF THE PROGRAM, INITIATING A "FRIENDS OF THE ARTS" FUNDRAISING GROUP THAT RAISED $174,000 IN 2022. ARTS PROGRAMS ARE AN IMPORTANT BRIDGE FOR CONNECTING THE JCC TO NON-PROFIT, PHILANTHROPIC, RELIGIOUS AND CORPORATE COMMUNITIES.

    Expenses $292,300 · Grants $6 · Revenue $227,410

As filed on the 2022 return.

Listed in Part VII

  • Eric Koehler

    CEO

    Total calculated
    $257,573
    From this org
    $217,895
    From related orgs
    $0
    Other
    $39,678
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $197,895
    Bonus
    $20,000
    Other
    $0
    Deferred
    $12,441
    Nontaxable benefits
    $27,093
    Filer's total
    $257,429

  • Cheryl Gatzmer

    CFO

    Total calculated
    $125,760
    From this org
    $115,546
    From related orgs
    $0
    Other
    $10,214
    Hours/week
    40

  • Steve Harms

    Past President

    Total calculated
    $0
    Hours/week
    1

  • Marshall Kahn

    Board Chair

    Total calculated
    $0
    Hours/week
    2

  • Eric Ratner

    Board Chair Elect

    Total calculated
    $0
    Hours/week
    1

  • Chelsea Cantu

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Rebecca Miller

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Malcolm Newton

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Melinda Simon

    Vice President

    Total calculated
    $0
    Hours/week
    1

  • Jeffrey Cohen

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Brandon Fitzsimmons

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Benjamin Grande

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Nancy Koppel

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jeffrey Kosc

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Tim Maginn

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Amar Patel

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Errick Peck

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Elizabeth Sommers

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Darshan Soni

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • George Taylor

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Alexandra Weiss

    Elected Board Member

    Total calculated
    $0
    Hours/week
    1

  • Richard Weiss

    Elected Board Member & 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

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 6a · Pay contingent on this organization's net earnings

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a
The organization provides a free membership to all full-time employees. This is treated as non-taxable compensation to the individual. On premise gyms and employer owned athletic facilities are considered exceptions to normal fringe benefits taxation.
Schedule J, Part I, Line 3
The Board President and Vice President complete a compensation review/evaluation annually on the compensation package of the CEO. In addition, they use comparability data provided annually by the national Jewish Community Center Association (an affiliated non-profit organization) to help determine compensation adjustments. The written employment contract is also adhered to by the Board President and Vice President.
Schedule J, Part I, Line 4
The Board President and Vice President authorized an employer contribution to the 457b retirement plan for the CEO in compliance with the written employment contract.
Schedule J, Part I, Line 6
The Board President and Vice President authorized a bonus payment to the CEO based upon prior year financial performance of the JCCA. The payment is in compliance with the written employment contract.

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
2022
Filed
18 May 2023
IRS schema version
2022v5.0
Source object
202321389349301502

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