2026-06-15T08:46:29-05:00 2025-12-31 510232399 BELFINT LYONS & SHUMAN PA 1011 CENTRE RD STE 310 WILMINGTON DE 19805 990 2025-01-01 510075823 THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER OF DELAWARE INC JEWI 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 IVY HARLEV CHIEF EXECUTIVE OFFICER 3024785660 2026-05-07 1 JONATHAN D MOLL CPA P01053700 3022250600 2026-05-07 2025 2025-03-06 01:10:19Z IVY HARLEV 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 10104822 0 X WWW.SIEGELJCC.ORG X 1945 DE THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER (CENTER) IS A NONPROFIT ORGANIZATION WHOSE PURPOSE IS TO SERVE AS AN INSTRUMENT OF THE JEWISH PEOPLE AND JEWISH COMMUNITY BY PROVIDING PROGRAMS AND RESOURCES THAT PRESERVE, ENHANCE, AND FURTHER THE HERITAGE AND VALUES OF JUDAISM. THE CENTER PROVIDES A COMMON MEETING PLACE, FOR NOT ONLY JEWISH PEOPLE BUT ALL RACES AND CREEDS, IN WHICH INDIVIDUALS, FAMILIES, GROUPS, OR ORGANIZATIONS CAN EXPRESS THEIR INTERESTS AND HAVE THEIR SOCIAL, EDUCATIONAL, CULTURAL, FITNESS, AND RECREATIONAL NEEDS MET IN A WHOLESOME ATMOSPHERE. 30 30 321 181 0 0 1537230 2004883 7041740 7590860 526655 304635 290039 91967 9395664 9992345 47731 100000 0 0 5529472 5906600 0 0 112257 3271813 3628525 8849016 9635125 546648 357220 11426750 11343603 4506159 3838223 6920591 7505380 X THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER (CENTER) IS A NONPROFIT ORGANIZATION WHOSE PURPOSE IS TO SERVE AS AN INSTRUMENT OF THE JEWISH PEOPLE AND JEWISH COMMUNITY BY PROVIDING PROGRAMS AND RESOURCES THAT PRESERVE, ENHANCE, AND FURTHER THE HERITAGE AND VALUES OF JUDAISM. THE CENTER PROVIDES A COMMON MEETING PLACE, FOR NOT ONLY JEWISH PEOPLE BUT ALL RACES AND CREEDS, IN WHICH INDIVIDUALS, FAMILIES, GROUPS, OR ORGANIZATIONS CAN EXPRESS THEIR INTERESTS AND HAVE THEIR SOCIAL, EDUCATIONAL, CULTURAL, FITNESS, AND RECREATIONAL NEEDS MET IN A WHOLESOME ATMOSPHERE. 0 0 2278575 2509085 EARLY CHILDHOOD - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES - 215 SERVED. 1080937 904955 SUMMER AND FAMILY CAMPS - CAMPERS EXPERIENCE A VARIETY OF OUTDOOR ACTIVITIES INCLUDING: NATURE, EXPLORATION, ARTS, CULTURE, SWIMMINGS, SPORTS, GAMES, AND SPECIAL THEMED DAYS CURATED FOR THEM - 561 SERVED. 1220742 637268 FITNESS CENTER - VARIOUS FITNESS ACTIVITIES AND CLASSES - DURING 2025, THE CENTER HAD AN AVERAGE OF 420 DAILY VISITS TO THE FITNESS CENTER. 2952364 100000 3613987 OTHER PROGRAMS INCLUDE VARIOUS PROGRAMS AND ACTIVITIES FOR ADULTS AND SENIORS, INCLUDING A SENIOR CENTER. 2952364 100000 3613987 7532618 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 28 0 1 321 1 0 0 0 0 0 0 0 0 0 0 0 0 X 30 30 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X IVY HARLEV 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19801 KRISTA GRIFFITH BOARD MEMBER 1.00 X 0 0 0 JENNIFER LERNER VICE PRESIDENT 2.00 X X 0 0 0 LYNN HANNA BOARD MEMBER 1.00 X 0 0 0 JULIE DEVLIN ASSISTANT SECRETARY 2.00 X X 0 0 0 ROSS COOPER BOARD MEMBER 1.00 X 0 0 0 PETER LUSTGARTEN BOARD MEMBER 1.00 X 0 0 0 STACY HOROWITZ PRESIDENT 2.00 X X 0 0 0 BETH MOSKOW-SCHNOLL IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 ALANA MILLER BOARD MEMBER 1.00 X 0 0 0 AARON GOLDSTEIN VICE PRESIDENT 2.00 X X 0 0 0 VALERIE COHEN BOARD MEMBER 1.00 X 0 0 0 MEREDITH ROSENTHAL BOARD MEMBER 1.00 X 0 0 0 KATIE SHERRY ASSISTANT TREASURER 2.00 X X 0 0 0 JAMES MEISSLER SECRETARY 2.00 X X 0 0 0 REBECCA BAIRD BOARD MEMBER 1.00 X 0 0 0 RABBI NICK RENNER BOARD MEMBER 1.00 X 0 0 0 BARBARA SCHOENBERG BOARD MEMBER 2.00 X 0 0 0 ALLISON ROBBINS BOARD MEMBER 1.00 X 0 0 0 STEPHANIE RUDOLPH BOARD MEMBER 1.00 X 0 0 0 PHIL EPSTEIN PRESIDENT 2.00 X X 0 0 0 GINA SCHOENBERG BOARD MEMBER 1.00 X 0 0 0 ANIKA DZWILEWSKI BOARD MEMBER 1.00 X 0 0 0 RACHEL GIATTINO BOARD MEMBER 1.00 X 0 0 0 JANELLE KREIN-SILVERS TREASURER 2.00 X X 0 0 0 GENE CASTELLANO BOARD MEMBER 4.00 X 0 0 0 MARK MENDELSON BOARD MEMBER 1.00 X 0 0 0 CAROL RYAN BOARD MEMBER 1.00 X 0 0 0 LAUREN RUSSELL VICE PRESIDENT 2.00 X X 0 0 0 MATT AUERBACH BOARD MEMBER 1.00 X 0 0 0 MAGAN FORMAN BOARD MEMBER 1.00 X 0 0 0 IVY HARLEV CHIEF EXECUTIVE OFFICER 40.00 X 256304 0 50944 ROB ROGERS CHIEF FINANCIAL OFFICER 40.00 X 163455 0 53572 RAMONA DUWELL CHIEF OPERATING OFFICER 40.00 X 106628 0 4265 526387 0 108781 3 0 1 0 NASON CONSTRUCTION INC 3411 SILVERSIDE ROAD WILMINGTON DE 19810 CONSTRUCTION 959664 JEFFERY E CUNNINGHAM & ASSOC LLC 218 SHREWSBURY STREET SUITE 201 WORCESTER MA 01604 ERTC FILING SERVICES 217822 JEWISH FEDERATION OF SOUTHERN NJ 1301 SPRINGDALE ROAD SUITE 200 CHERRY HILL NJ 08003 SECURITY SERVICES 159131 MILLER FLOORING COMPANY 827 LINCOLN AVENUE UNIT 15 WEST CHESTER PA 19380 CONSTRUCTION 154620 4 14744 141003 1025712 823424 11426 2004883 EARLY CHILDHOOD 624410 2509085 2509085 MEMBERSHIP DUES 900099 2235113 2235113 CAMP 900099 904955 904955 DEPARTMENT PROGRAMS 900099 843972 843972 FITNESS CENTER 900099 637268 637268 460467 460467 7590860 134373 134373 43846 0 43846 43846 43846 170262 0 170262 170262 170262 86163 141003 112477 -26314 -26314 OTHER REVENUE 900099 37513 37513 SNACK BAR CONCESSIONS 900099 36922 36922 74435 9992345 7665295 0 322167 100000 100000 524275 67726 355974 100575 4452085 3962966 489119 108666 72565 36101 458934 385284 73650 362640 302625 53231 6784 552 552 24674 24674 26362 26362 748284 369442 378842 77131 2565 74566 52474 16356 32929 3189 189077 89093 99984 1404634 1264887 139747 66085 47252 18833 27645 6447 21198 4507 4507 301752 271260 30492 215655 170627 43443 1585 FOOD AND SUPPLIES 314463 285703 28636 124 ENTRANCE FEES 73676 72419 1257 DUES AND FEES 63312 14113 49199 BAD DEBT EXPENSE 25520 25520 12722 5768 6954 9635125 7532618 1990250 112257 866502 1136643 1182786 740682 175313 206892 109506 90478 90161 28338 5618083 2320014 1807219 3298069 1086262 267657 2518239 2948530 3590762 2626314 11426750 11343603 479491 710476 433275 501123 3593393 2626624 4506159 3838223 X 4723201 5408516 2197390 2096864 6920591 7505380 11426750 11343603 357220 227569 0 X X 0 1 X 1 0 X 2684262 1724445 1423912 1537230 2004883 9374732 4695433 6010008 6755979 7204906 7751458 32417784 7379695 7734453 8179891 8742136 9756341 41792516 0 0 0 41792516 70050 101324 152844 201854 178219 704291 70050 101324 152844 201854 178219 704291 7449745 7835777 8332735 8943990 9934560 42496807 0.98340 0.98530 0.01660 0.01470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2551883 25532 450054 14090 26362 2987017 2342855 25199 241196 34083 23284 2551883 2028302 51508 288420 4219 21156 2342855 2446365 7844 -402003 3002 20902 2028302 2106256 95562 287959 21133 22279 2446365 0.33380 0.09580 0.57040 1 0 2563416 208427 2354989 295269 293501 1768 2296041 1818086 477955 463357 463357 3298069 POOLED INVESTMENTS MANAGED BY THIRD PARTY 2948530 F 2948530 RIGHT-OF-USE ASSET FINANCE LEASES 23927 RIGHT-OF-USE ASSET OPERATING LEASES 2602387 2626314 FINANCE LEASE LIABILITY 24237 OPERATING LEASE LIABILITY 2602387 2626624 10193552 227569 227569 9965983 26362 26362 9992345 9608763 0 9608763 26362 26362 9635125 PART V, LINE 4: THE CENTER'S ENDOWMENT CONSISTS OF 39 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. SPORTS CLASSIC 149375 124450 24925 81719 FALL EVENT 77791 16553 61238 30758 227166 141003 86163 112477 112477 -26314 1 JEWISH FEDERATION OF DELAWARE 101 GARDEN OF EDEN RD WILMINGTON DE 19803 510064315 0 100000 FAIR MARKET VALUE POOL REPAIRS CAPITAL RENOVATION 1 PART I, LINE 2: THE ORGANIZATION MAINTAINS APPROPRIATE RECORDS TO SUBSTANTIATE THE AMOUNT OF GRANTS AWARDED. X X X X 0 0 0 0 0 0 0 1 0 IVY HARLEV CHIEF EXECUTIVE OFFICER 246304 0 10000 0 0 0 10633 0 40311 0 307248 0 0 0 ROB ROGERS CHIEF FINANCIAL OFFICER 161255 0 2200 0 0 0 6667 0 46905 0 217027 0 0 0 PART I, LINE 7 BONUSES ARE AWARDED BASED ON ASSESSMENT OF PERFORMANCE AND ARE APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 2 BOARD MEMBER GINA SCHOENBERG IS THE DAUGHTER-IN-LAW OF BOARD MEMBER BARBARA SCHOENBERG. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS IS REQUIRED ANNUALLY TO DISCLOSE, IN WRITING, ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES WHICH COULD CONTRIBUTE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 ALL SALARIES AND RAISES ARE DETERMINED BY THE BOARD UPON A REVIEW OF CURRENT MARKET DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ACCOUNTING DEPARTMENT MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. IN ADDITION, THE 990 IS AVAILABLE THROUGH GUIDESTAR.ORG. FORM 990 PART XII LINE 2C: THE CENTER'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE CENTER DID NOT CHANGE ITS OVERSIGHT DURING THE TAX YEAR.