The Mandel Jewish Community Center of Cleveland (EIN 340714439) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1948

Legal Domicile

Principal Officer

Rabbi Carnie S Rose

Phone

2168310700

Tax Period

2022-09-01 to 2023-08-31

The Mandel Jewish Community Center of Cleveland, founded in 1948, is a mid-sized nonprofit in the Human Services sector that reported $17.7M in total revenue in fiscal year 2022. Revenue surged 389% from the prior year, signaling strong growth momentum. Expenses of $15.9M left a modest 10% surplus.

Mission

The Mandel JCC strengthens the community through our robust programming, including arts & culture, senior adult, camp, and fitness offerings.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $7,379,431

Program Service Revenue $9,825,828

Investment Income $62,856

Other Revenue $420,844

TOTAL REVENUE $17,688,959

Expense Breakdown

Grants Paid $275,067

Salaries & Benefits $7,833,067

Fundraising Expenses $363,805

Program Expenses $13,797,420

Other Expenses $7,835,888

TOTAL EXPENSES $15,944,022

Year-over-Year Comparison

	2022	2021	Change
Revenue	$17,688,959	$3,615,648	+3.9%
Expenses	$15,944,022	$3,622,534	+3.4%
Net Income	$1,744,937	$-6,886	-254.4%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

482

Volunteers

250

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$410,571

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mr Neil Tramer	Board Chair	10.00	Officer Director	$0	$0	$0
Mr Loren Chylla	Board Vice Chair	2.00	Officer Director	$0	$0	$0
Mr Lawrence Mack	Board Vice Chair	2.00	Officer Director	$0	$0	$0
Mr Robert Marks	Board Vice Chair	2.00	Officer Director	$0	$0	$0
Mr Scott Spiegle	Board Vice Chair	2.00	Officer Director	$0	$0	$0
Mr Michael Goulder	Treasurer	2.00	Officer Director	$0	$0	$0
Ms Heidi Perla	Assistant Treasurer	2.00	Officer Director	$0	$0	$0
Ms Sandy Laserson	Secretary	2.00	Officer Director	$0	$0	$0
Ms Susan Borison	Assistant Secretary	2.00	Officer Director	$0	$0	$0
Ms Hallie Bram Kogelshatz	Board Member	2.00	Director	$0	$0	$0
Ms Larissa Elgudin	Board Member	2.00	Director	$0	$0	$0
Mr Barry Feldman	Board Member	2.00	Director	$0	$0	$0
Ms Lydia Frankel	Board Member	2.00	Director	$0	$0	$0
Mr Ira Krumholz	Board Member	2.00	Director	$0	$0	$0
Ms Shelly Lewis	Board Member	2.00	Director	$0	$0	$0
Mr Joshua Mayers	Board Member	2.00	Director	$0	$0	$0
Ms Kelly Millstone	Board Member	2.00	Director	$0	$0	$0
Mr Rick Mitchell	Board Member	2.00	Director	$0	$0	$0
Mr Todd Podl	Board Member	2.00	Director	$0	$0	$0
Ms Jennifer Reznick	Board Member	2.00	Director	$0	$0	$0
Ms Jamie Rindsberg	Board Member	2.00	Director	$0	$0	$0
Mr Bruce Rosenbaum	Board Member	2.00	Director	$0	$0	$0
Mr Bennett Rubin	Board Member	2.00	Director	$0	$0	$0
Ms Sarah Sager	Board Member	2.00	Director	$0	$0	$0
Ms Sarah Schiavoni	Board Member	2.00	Director	$0	$0	$0
Ms Karin Schleifer	Board Member	2.00	Director	$0	$0	$0
Mr Marty Shankle	Board Member	2.00	Director	$0	$0	$0
Ms Cheri Shapero	Board Member	2.00	Director	$0	$0	$0
Mr Steve Shore	Board Member	2.00	Director	$0	$0	$0
Mr Daniel Solomon	Board Member	2.00	Director	$0	$0	$0
Mr Dan Spitz	Board Member	2.00	Director	$0	$0	$0
Ms Rachel Weinberg	Board Member	2.00	Director	$0	$0	$0
Ms Beth Weiner	Board Member	2.00	Director	$0	$0	$0
Ms Stepanie Wieder	Board Member	2.00	Director	$0	$0	$0
Ms Allison Wulinger	Board Member	2.00	Director	$0	$0	$0
Ms Mindy Davidson	Life Trustee	1.00	Director	$0	$0	$0
Mr Marc Freimuth	Life Trustee	1.00	Director	$0	$0	$0
Mr Brent R Grover	Life Trustee	1.00	Director	$0	$0	$0
Mr Earl Leiken	Life Trustee	1.00	Director	$0	$0	$0
Mr Greg Marcus	Life Trustee	1.00	Director	$0	$0	$0
Mr Michael Peterman	Life Trustee	1.00	Director	$0	$0	$0
Mr Keith Polster	Life Trustee	1.00	Director	$0	$0	$0
Ms Enid Rosenberg	Life Trustee	1.00	Director	$0	$0	$0
Mr Peter Rzepka	Life Trustee	1.00	Director	$0	$0	$0
Mr Gordon Safran	Life Trustee	1.00	Director	$0	$0	$0
Mr William Schonberg	Life Trustee	1.00	Director	$0	$0	$0
Mr Alan Semel	Life Trustee	1.00	Director	$0	$0	$0
Ms Jeanne Tobin	Life Trustee	1.00	Director	$0	$0	$0
Ms Peggy Wasserstrom	Life Trustee	1.00	Director	$0	$0	$0
Mr Arthur Weisman	Life Trustee	1.00	Director	$0	$0	$0
Mr Darrell Young	Life Trustee	1.00	Director	$0	$0	$0
Mr Michael G Hyman	President and CEO until 11/04/22	50.00	Officer	$219,851	$4,087	$223,938
Ms Elizabeth J Nudelman	Chief Financial Officer	50.00	Officer	$148,695	$37,938	$186,633
Rabbi Carnie S Rose	President and CEO	50.00	Officer	$0	$0	$0
Mr Gilon Rubanenko	COO until 06/30/22	50.00	Highest	$191,994	$4,294	$196,288
Ms Michelle Eisenberg	Chief HR Officer	50.00	Highest	$111,393	$35,349	$146,742
Ms Traci E Felder	Chief Development Officer	50.00	Highest	$130,730	$12,664	$143,394

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$17,688,959	$15,944,022	$24,365,432	$1,744,937
2022	$13,710,008	$14,196,158	$29,289,309	$-486,150
2022	$3,615,648	$3,622,534	$27,390,620	$-6,886
2021	$11,118,850	$11,554,248	$33,353,124	$-435,398
2020	$11,821,276	$16,366,244	$28,395,286	$-4,544,968
2019	$13,995,242	$15,218,741	$33,554,706	$-1,223,499
2018	$14,018,997	$15,011,706	$36,611,545	$-992,709

The Mandel Jewish Community Center of Cleveland