Rosen JCC

Legal name: Jack & Lee Rosen Jewish Community Center Inc

Nonprofit profile at a glance

EIN
471895134
IRS 990 coverage
2019–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Orlando, FL, United States
Phone
407-387-5330
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Judaism
Affiliation
Judaism

Official website

Reported finances

Revenue
$3,600,990
Expenses
$3,754,655
Assets
$1,023,628
Liabilities
$886,743

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • SHELLIE SPEAR (PRESIDENT)
  • YAEL SPEKTOR (FIRST VICE PRESIDENT)
  • SAM CAMPION (FINANCE VICE PRESIDENT)
  • JASON JACOBSON (IMMEDITE PAST PRESIDENT AND CFO)
  • OFIRA BONDOROWSKY (CEO)

Highest reported compensation

  • OFIRA BONDOROWSKY (CEO): $174,901 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Rosen Jewish Community Center is a welcoming, inclusive community hub rooted in Jewish values where individuals and families across Southwest Orlando can gather, play, learn, and celebrate together. Provide relevant content and advertising Monitor and prevent fraud and security risks Third-Party Technologies. Our Early Childhood Learning Center, health and wellness programs, and other offerings may involve the collection and use of PHI. In these cases, we take appropriate steps to ensure that the PHI is protected in accordance with HIPAA regulations. This may include obtaining written authorization from members or visitors before collecting or using their PHI. We also implement appropriate administrative, physical, and technical safeguards to protect the privacy and security of PHI. These safeguards include, but are not limited to, access controls, password policies, encryption...

What it reported doing in 2024

Early childhood learning: the rosen jcc early childhood learning center strives to give children a balanced program that provides the best and most appropriate creative hands-on learning experiences. The children embark on an exploration of concepts, gain awareness and understanding of literacy and numeracy, and become more articulate, confident individuals. Your child will make life-long friendships and develop life skills such as focus, self control and critical thinking. Educating young children is both an art and a science. The rosen jcc is an expert in both. The rosen jcc creates a safe, caring, nurturing educational environment for children to grow and develop. The rosen jcc's daily after school program(ju) provides transportation from local schools, homework help and structured activities. We have low ratios for all program (1:10), background checked counselors, an in-door gymnasium and brand new classrooms. Our summer camp, camp j, is more than just a camp-it's a family. Our caring, supportive counselors teach our campers to become more independent and embrace their curiosity. There is traditional camp and specialty camps each week. Camp j is open to all children from toddlers to teens and embraces our local community diversity, welcoming children and families of all backgrounds. The rosen jcc is pleased to offer a children's program which is rich in jewish culture, tradition and values.

Operating model

Revenue model
Earned-program. 76% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.5%; rating input score 75
  • Program expense ratio: 72.4%; rating input score 72
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -4.3%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.27; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.87; rating input score 8; 8th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 5.7% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 71st percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 75.5% of revenue deployed · 72.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.7M in reported program spending
  • Leadership: top reported pay $175K · 11 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Liabilities to assets ratio scored 8/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.