Mandel Jewish Community Center of Cleveland

Legal name: The Mandel Jewish Community Center of Cleveland

Nonprofit profile at a glance

EIN
340714439
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2022
Location
Beachwood, Ohio, United States
Phone
216-831-0700 ext. 0
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Neighborhood Centers
Affiliation
Judaism

Official website

Reported finances

Revenue
$18,213,736
Expenses
$17,940,575
Assets
$26,708,385
Liabilities
$4,990,870

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

Leadership & pay

59 people listed

Executive titles in this filing

  • Rabbi Carnie S Rose (President and CEO until 10/2024)
  • Mr Jesse Rosen (President and CEO as of 3/2025)

Highest reported compensation

  • Rabbi Carnie S Rose (President and CEO until 10/2024): $389,421 total reported compensation
  • Ms Elizabeth J Nudelman (Chief Financial Officer): $205,381 total reported compensation
  • Ms Michelle Eisenberg (Chief HR Officer): $169,580 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 Mandel Jewish Community Center of Cleveland builds, connects and strengthens our Jewish and Greater Cleveland communities through exceptional lifelong programs and services that reflect the richness of Jewish life and enhance physical, intellectual and spiritual well-being. Our team is composed of diverse, energetic and dedicated individuals who help us achieve our goals and deliver an optimum experience for each other, our members and the community. The J is a place where everyone feels like they belong and work-life balance is as important as meeting deadlines. Our year-round staff receive medical benefits, vacation time and free membership to The J. Learn More Our Mission. The Mandel JCC strives to make our programs accessible to everyone. Additionally, we collaborate with community organizations to provide enriching opportunities through partners such as Cuyahoga East...

What it reported doing in 2024

Fitness, Wellness, and Recreation programs are available to members and support the Jewish Values of Maintaining a Physically, Mentally, and Socially Active lifestyle by offering a full continuum of fitness equipment, classes, clinics, leagues, indoor and outdoor activities for all ages, races, religions, and abilities at a comprehensive campus centrally located within the Jewish Community. Served 7,677 members at our facilities for 318,115 Fitness Days.

Operating model

Revenue model
Earned-program. 62% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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 the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 64
  • Accountability: 91
  • Sustainability: 45
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.5%; rating input score 83
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: $10.51 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Missing
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 99.8%; rating input score 100; 37th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.5%; rating input score 40; 40th percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.19; rating input score 60; 60th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: 1.3% per year; rating input score 100; 16th percentile among comparable filings
  • Revenue growth: 2.2% per year; rating input score 100; 20th percentile among comparable filings
  • Asset growth: -3.4% per year; rating input score 0; 4th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 83.5% of revenue deployed · 84.6% of spending went to programs
  • Governance: 50 of 50 board members independent · 7 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $15.2M in reported program spending
  • Leadership: top reported pay $389K · 59 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.6M reported
  • Consistency: 34 of 35 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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.

Key Signals

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

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 40/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.