Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $7,782,251

• 1c · Fundraising events

  $10,200

• 1d · Related organizations

  $297,712

• 1e · Government grants (contributions)

  $118,228

• 1f · All other contributions, gifts and grants

  $7,089,452

• 1g · Noncash contributions included above

  $91,525

• 2a · Program service revenue: Day Camping

  total $12,632,452 · related or exempt $12,632,452

• 2b · Program service revenue: Early Childhood Services

  total $10,093,886 · related or exempt $10,093,886

• 2c · Program service revenue: Resident Camping

  total $5,586,758 · related or exempt $5,586,758

• 2d · Program service revenue: Recreation & Wellness

  total $657,772 · related or exempt $657,772

• 2e · Program service revenue: Adult Services

  total $120,213 · related or exempt $120,213

• 2f · All other program service revenue

  total $264,766 · related or exempt $264,766

• 3 · Investment income

  total $153,313 · excluded $153,313

• 6a · Gross rents

  real property $686,196

• 6b · Less rental expenses

  real property $75,022

• 6c · Rental income or loss

  real property $611,174

• 6d · Net rental income or loss

  total $611,174 · excluded $611,174

• 7a · Gross sales of assets other than inventory

  securities $304,978 · other assets $202,299

• 7b · Less cost or other basis and sales expenses

  securities $299,576 · other assets $140,704

• 7c · Gain or loss

  securities $5,402 · other assets $61,595

• 7d · Net gain or loss

  total $66,997 · excluded $66,997

• 8a · Fundraising events: gross income

  $23,030

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

  $10,200

• 8b · Fundraising events: direct expenses

  $27,575

• 8c · Net income from fundraising events

  total -$4,545 · excluded -$4,545

• 10a · Gross sales of inventory

  $126,288

• 10b · Cost of goods sold

  $64,288

• 10c · Net income from sales of inventory

  total $62,000 · related or exempt $62,000

• 11d · All other revenue

  total $82,374 · excluded $82,374

• 11e · Other revenue, total

  $82,374

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $1,088,995 · program services $1,088,995

• 3 · Grants to foreign organizations and individuals

  total $163,675 · program services $163,675

• 5 · Compensation of officers, directors and key employees

  total $1,336,454 · management and general $1,336,454

• 7 · Other salaries and wages

  total $17,997,922 · program services $15,009,808 · management and general $2,698,907 · fundraising $289,207

• 8 · Pension plan contributions

  total $591,323 · program services $574,842 · management and general $7,705 · fundraising $8,776

• 9 · Other employee benefits

  total $2,055,751 · program services $1,302,974 · management and general $698,671 · fundraising $54,106

• 10 · Payroll taxes

  total $1,914,239 · program services $1,509,712 · management and general $372,737 · fundraising $31,790

• 11a · Fees: management

  total $1,903 · program services $1,903

• 11b · Fees: legal

  total $201,420 · management and general $201,420

• 11c · Fees: accounting

  total $72,984 · management and general $72,984

• 11e · Fees: professional fundraising services

  total $801 · fundraising $801

• 11f · Fees: investment management

  total $20,425 · management and general $20,425

• 11g · Fees: other

  total $2,382,052 · program services $2,127,341 · management and general $236,470 · fundraising $18,241

• 12 · Advertising and promotion

  total $442,781 · program services $440,564 · management and general $263 · fundraising $1,954

• 13 · Office expenses

  total $212,687 · program services $142,182 · management and general $33,172 · fundraising $37,333

• 14 · Information technology

  total $945,687 · program services $599,515 · management and general $327,478 · fundraising $18,694

• 16 · Occupancy

  total $8,175,708 · program services $7,841,710 · management and general $283,616 · fundraising $50,382

• 17 · Travel

  total $99,003 · program services $68,970 · management and general $29,311 · fundraising $722

• 19 · Conferences, conventions and meetings

  total $175,910 · program services $119,185 · management and general $54,202 · fundraising $2,523

• 20 · Interest

  total $103,167 · program services $83,018 · management and general $19,627 · fundraising $522

• 22 · Depreciation, depletion and amortization

  total $1,152,706 · program services $1,032,183 · management and general $114,537 · fundraising $5,986

• 23 · Insurance

  total $431,552 · program services $317,740 · management and general $105,949 · fundraising $7,863

• 24a · Other expenses: Program Food & Supplies

  total $2,803,044 · program services $2,797,740 · management and general $4,941 · fundraising $363

• 24b · Other expenses: Transportation

  total $894,928 · program services $894,928

• 24c · Other expenses: Banking Service Fees

  total $473,518 · program services $445,176 · management and general $7,788 · fundraising $20,554

• 24d · Other expenses: Trips & Outside Facilit

  total $143,306 · program services $143,306

• 24e · All other expenses

  total $1,413,543 · program services $989,049 · management and general $191,560 · fundraising $232,934

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $19,111 · end of year $12,190

• 2 · Savings and temporary cash investments

  beginning of year $13,822,665 · end of year $13,908,364

• 3 · Pledges and grants receivable

  beginning of year $2,586,183 · end of year $3,466,002

• 4 · Accounts receivable

  beginning of year $620,486 · end of year $475,316

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,739,342 · end of year $1,823,273

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

  $40,688,147

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

  $29,989,513

• 10c · Land, buildings and equipment, net

  beginning of year $9,565,290 · end of year $10,698,634

• 12 · Investments: other securities

  beginning of year $5,623,507 · end of year $6,212,614

• 15 · Other assets

  beginning of year $603,723 · end of year $16,846,602

• 17 · Accounts payable and accrued expenses

  beginning of year $3,429,524 · end of year $4,031,435

• 19 · Deferred revenue

  beginning of year $14,928,446 · end of year $16,034,723

• 23 · Secured mortgages and notes payable

  beginning of year $2,195,000 · end of year $1,965,000

• 25 · Other liabilities

  beginning of year $2,586,147 · end of year $18,799,496

• 27 · Net assets without donor restrictions

  beginning of year $1,860,476 · end of year $1,485,880

• 28 · Net assets with donor restrictions

  beginning of year $9,580,714 · end of year $11,126,461

The filer's explanations (Part III)

Part I, Line 1a

Spousal travel was allowed for the CEO's spouse for out of town business trips. This was a necessary business expense due to required attendance at various functions and not treated as taxable compensation.

Part I, Line 3

President/Chief Executive Officer compensation is determined via negotiation with select members of the Board of Directors as chosen by the Chairman (Compensation Committee). Information from the Jewish Community Centers Association (JCCA) as well as market study data is reviewed as part of the negotiation. The contract is approved by our affiliated agency, Jewish Federation of Metropolitan Chicago (JFMC). The written contract is signed by the President/Chief Executive Officer and by the Chairman, Secretary, and Treasurer of the Board of Directors and notarized.

Part I, Line 5

CEO Bonus paid based on agency fiscal performance.