Miami Beach JCC

Legal name: Miami Beach Jewish Community Center Inc

Nonprofit profile at a glance

EIN
592788834
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Miami Beach, FL, USA
Phone
305-534-3206
Rating
88
Verdict
STRONG
Rating confidence
Standard
Affiliation
Judaism

Official website

Reported finances

Revenue
$6,840,155
Expenses
$6,837,205
Assets
$12,376,975
Liabilities
$4,861,726

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

Leadership & pay

34 people listed

Executive titles in this filing

  • PAUL FRISHMAN (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • PAUL FRISHMAN (CHIEF EXECUTIVE OFFICER): $256,059 total reported compensation
  • BERNARD ROVT (CHIEF FINANCIAL OFFICER): $160,430 total reported compensation
  • NATALYA YUSIM (CHIEF OPERATING OFFICER): $141,934 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 Miami Beach Jewish Community Center (JCC) is an inclusive, non-profit, social service agency founded upon Jewish ethics and values. It is committed to meeting the ever-changing needs of the entire Jewish Community, strengthening Jewish identity, and enriching the quality of Jewish life. The Miami Beach JCC provides the total community with a forum for open dialogue regarding matters affecting Jewish life locally, in Israel, 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 community.

What it reported doing in 2024

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.

Operating model

Revenue model
Other-operating. 70% of the money available for current operations came from other operating 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 90
  • Accountability: 98
  • Sustainability: 40
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89%; rating input score 89
  • Program expense ratio: 87.6%; rating input score 88
  • Fundraising efficiency: $18.46 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 96.4%; rating input score 96; 26th percentile among comparable filings
  • Governance controls: 9 of 9 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 1.81; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 1.1% per year; rating input score 100; 16th percentile among comparable filings

Details

  • What they do: 6 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 89% of revenue deployed · 87.6% of spending went to programs
  • Governance: 27 of 28 board members independent · 9 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $6M in reported program spending
  • Leadership: top reported pay $256K · 34 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.3M reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.