2022-05-16T18:32:10-05:00 2021-06-30 410746749 CLIFTONLARSONALLEN LLP 1925 CENTURY PARK E 16TH FLOOR LOS ANGELES CA 90067 990 2020-07-01 954786388 SWC MUSEUM CORP SWCM 3105539036 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 SUSAN BURDEN CFO/CAO 3105539036 2022-05-16 1 SUSAN BURDEN 999009999 TAYIIKA M DENNIS CPA P01575149 3102732501 2022-05-16 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z SUSAN BURDEN 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 10955863 0 X WWW.WIESENTHAL.COM/MOTJ X 2000 CA THE CENTER FOCUSES ON ISSUES OF HUMAN DIGNITY.SWC MUSEUM CORP. IS BUILDING A MUSEUM IN ISRAEL TO BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY AND RESPONSIBILITY AND PROMOTING UNITY AND RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. 8 6 0 8 0 0 7539445 3126424 0 0 40323 -17643 567957 4187853 8147725 7296634 0 0 0 0 1244713 673471 0 0 522923 3600776 3780320 4845489 4453791 3302236 2842843 174765940 185291567 33485020 44591244 141280920 140700323 X THE CENTER IS BUILDING A MUSEUM IN ISRAEL THAT WILL BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY AND RESPONSIBILITY AND SEEKS TO PROMOTE UNITY AND RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS.IT WILL HOUSE TWO HIGH-TECH EXPERIENTIAL MUSEUMS, ONE FOR ADULTS AND ONE FOR CHILDREN; AN INTERNATIONAL STATE-OF-THE-ART CONFERENCE CENTER; GRAND HALL; AN EDUCATIONAL CENTER; AND A THEATRE OF THE PERFORMING ARTS. 0 0 0 0 0 SWC MUSEUM CORP. RAISES FUNDS TO UTILIZE IN THE CONSTRUCTION OF A CENTER FOR HUMAN DIGNITY AND A MUSEUM OF TOLERANCE IN JERUSALEM, ISRAEL. IN ACCORDANCE WITH GAAP, IN SERVING ITS MISSION, SWC MUSEUM CORP. CAPITALIZES COSTS ASSOCIATED WITH THE CONSTRUCTION OF THE CENTER AND MUSEUM. ALL EXPENSES RELATED TO PROGRAM SERVICES ARE CURRENTLY BEING CAPITALIZED WHILE THE CENTER AND MUSEUM ARE UNDER CONSTRUCTION. UPON COMPLETION OF THE CENTER AND MUSEUM, ALL PROGRAM SERVICE EXPENSES WILL NO LONGER BE CAPITALIZED. 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 1 X 4 0 0 0 1 IS 0 0 0 0 0 0 0 0 0 0 X 8 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X SUSAN BURDEN CFOCAO 3105539036 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 LARRY A MIZEL CHAIRMAN 2.54 1.62 X X 0 0 0 DAWN ARNALL CHAIRWOMAN 1.95 1.85 X X 0 0 0 STUART ISEN DIRECTOR 1.96 1.02 X 0 0 0 JAMES LUSTIG DIRECTOR 0.04 0.44 X 0 0 0 JAY SNIDER DIRECTOR 0.01 0.00 X 0 0 0 MICHAEL STAENBERG DIRECTOR 0.01 0.42 X 0 0 0 NORM BROWNSTEIN DIRECTOR 0.48 1.21 X 0 0 0 MARC UTAY DIRECTOR 0.01 0.38 X 0 0 0 JEFFREY SOZA SECRETARY 0.33 0.77 X 0 0 0 RABBI MARVIN HIER PRES CEO FNDR DEAN 16.00 24.00 X 305749 458841 28000 SUSAN BURDEN CFO/CAO 19.00 21.00 X 215395 233343 57390 RABBI ABRAHAM COOPER ASSOCIATE DEAN 1.20 38.80 X 17083 449765 58890 RABBI MEYER MAY EXECUTIVE DIRECTOR 5.60 34.40 X 72101 420799 30750 JANICE PRAGER NATL DIRECTOR OF DEVELOPMENT 1.20 38.80 X 12744 355746 41387 ALAN D HIER INTL DIR FUNDRAISING/COMMUNITY 11.80 28.20 X 62423 139059 13200 685495 2057553 229617 12 0 1 0 CANNON DESIGN DEPARTMENT CHICAGO 19824 PALATINE IL 600559824 ARCHITECTURAL SERVICE 547503 UNIFIED FIELD INC 33 E 33RD ST SUITE 1107 NEW YORK NY 10016 INTERACTIVE EXHIBIT PRODUCTION 504369 COLERIDGE CAPITAL 4350 S MONACO ST 5TH FLOOR DENVER CO 80237 PROJECT MANAGEMENT 478337 ZATARRA CONSULTING LTD NECGIKA 11 RAMAT EFAL IS 52960 SECURITY SERVICES 322038 HB3 ASSOCIATES INC 5151 WEST ADAMS BLVD LOS ANGELES CA 90016 ARCHITECTURAL SERVICE 247554 5 3126424 3126424 607 607 324986 100544 224442 224442 224442 3540435 3558685 -18250 -18250 -18250 VAT REFUND 900099 3963411 3963411 3963411 7296634 0 0 4170210 X 490235 225987 264248 135388 134539 849 23204 17227 5977 24644 17749 6895 677577 677577 123776 123776 82710 82710 723253 656000 67253 150705 126960 23745 16882 16882 851387 851387 80206 80206 3367 3367 BAD DEBT EXPENSE 1000059 1000059 OUTREACH 52686 52686 LICENSE FEES & TAXES 16034 16034 DEVELOPMENT EXPENSE 1678 1678 4453791 0 3930868 522923 5300577 15029524 17198712 7024086 61298 293513 124520 137118 438098 234140 160958317 495339 149520926 160462978 121809 110208 2000000 2000000 174765940 185291567 5803038 3851714 10000000 27681982 30739530 33485020 44591244 X 132964204 137493824 8316716 3206499 141280920 140700323 174765940 185291567 X 2842843 -109240 -3314200 X X 0 1 X 1 0 X 11950332 20820491 26201161 7539445 3126424 69637853 11950332 20820491 26201161 7539445 3126424 69637853 22426838 47211015 838095 965239 993047 767182 3866028 7429591 6877 130406 11407 3963411 4112101 81179545 0.58160 0.62850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 82710 82710 4371073 4453783 372689 93172 0 0 405479 373179 318096 372689 1469443 2204165 117000 84240 84240 82710 368190 101370 93295 79524 93172 367361 551042 669496 495339 174157 160288821 160288821 160462978 RELATED PARTY PAYABLE 30739530 30739530 X PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY SWC MUSEUM CORP. IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. MIDDLE EAST & N. AFRICA 1 71 PROGRAM SERVICES IS MUS. CONSTRUCTION 11816563 EAST ASIA & PACIFIC 0 1 PROGRAM SERVICES IS MUS. CONSTRUCTION 17342 0 72 0 0 0 72 11833905 0 11833905 0 0 1 0 0 0 PART III ACCOUNTING METHOD: PART I, LINE 3, ACTIVITIES IN REGION TOTAL EXPENDITURES IN THE AMOUNT OF $11,816,563 IN THE MIDDLE EAST AND $17,342 IN ASIA CONSIST OF FUNDRAISING AND PROGRAM SERVICE ACTIVITIES RELATED TO ISRAEL/MUSEUM CONSTRUCTION. IN ACCORDANCE WITH GAAP, SWC MUSEUM CORP. CAPITALIZES COSTS ASSOCIATED WITH THE CONSTRUCTION OF THE CENTER AND MUSEUM. ALL EXPENSES RELATED TO PROGRAM SERVICES ARE CURRENTLY BEING CAPITALIZED WHILE THE CENTER AND THE MUSEUM ARE UNDER CONSTRUCTION. UPON COMPLETION OF THE CENTER AND MUSEUM, ALL PROGRAM SERVICE EXPENSES WILL NO LONGER BE CAPITALIZED. X X 1 1 X X X 0 0 0 0 0 0 0 0 0 RABBI MARVIN HIER PRES CEO FNDR DEAN 263565 386594 0 0 42184 72247 8400 19600 0 0 314149 478441 0 0 SUSAN BURDEN CFO/CAO 207203 224469 0 0 8192 8874 13440 14560 14107 15283 242942 263186 0 0 RABBI ABRAHAM COOPER ASSOCIATE DEAN 16006 399058 0 0 1077 50707 0 28000 1034 29856 18117 507621 0 0 RABBI MEYER MAY EXECUTIVE DIRECTOR 64438 351457 0 0 7663 69342 0 28000 367 2383 72468 451182 0 0 JANICE PRAGER NATL DIRECTOR OF DEVELOPMENT 12744 355746 0 0 0 0 0 28000 565 12822 13309 396568 0 0 ALAN D HIER INTL DIR FUNDRAISING/COMMUNITY 62423 139059 0 0 0 0 0 10450 917 1833 63340 151342 0 0 PART I, LINE 1A CERTAIN STAFF RECEIVE PARSONAGE ALLOWANCE FOR PROVIDING MINISTERIAL SERVICES FOR PERFORMING SACREDOTAL FUNCTIONS. IN VERY FEW CIRCUMSTANCES, KEY EMPLOYEES HAVE PURCHASED FIRST CLASS AIRFARE. THE CIRCUMSTANCES INCLUDED MEDICAL NECESSITY, SCHEDULING ISSUES, AND WHEN PROMOTIONS FOR FIRST CLASS TICKETS WERE SUBSTANTIALLY DISCOUNTED. PART I, LINE 3 ALL WORK PERFORMED FOR SWC MUSEUM CORP. IS PERFORMED BY SIMON WIESENTHAL CENTER, INC. (SWC) EMPLOYEES. SWC MUSEUM CORP. REIMBURSES SWC FOR EMPLOYEE TIME SPENT ON MUSEUM CORP. ACTIVITIES. LARRY MIZEL OFFICER CONSTRUCTION LOAN X 5000000 5000000 0 1 1 DAWN ARNALL OFFICER CONSTRUCTION LOAN X 3000000 3000000 0 1 1 GORDON DIAMOND BOARD MEMBER OF RELATED ORGANIZATION CONSTRUCTION LOAN X 2000000 2000000 0 1 1 10000000 COLERIDGE CAPITAL SEE PART V 467204 PROJECT MANAGEMENT 0 SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS COLERIDGE CAPITAL - ENTITY MORE THAN 35% OWNED BY LARRY A. MIZEL, CHAIRMAN OF THE BOARD FORM 990, PART V, LINE 2A: THE ORGANIZATION IS NOT THE EMPLOYER OF RECORD FOR ITS EMPLOYEES AND DOES NOT FILE A FORM W3. FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE OF THE BOARD IS COMPOSED OF THE OFFICERS OF THE ORGANIZATION. WHEN THE BOARD IS NOT IN SESSION, THE EXECUTIVE COMMITTEE HAS THE POWER AND AUTHORITY TO TRANSACT ALL REGULAR BUSINESS OF THE ORGANIZATION, SUBJECT TO ANY PRIOR LIMITATION IMPOSED BY LAW, THE BOARD, OR THE BYLAWS. THE EXECUTIVE COMMITTEE REPORTS ALL ACTIONS IT TAKES TO THE BOARD AT THE BOARD'S NEXT MEETING." FORM 990, PART VI, SECTION A, LINE 2 RABBI MARVIN HIER AND ALAN HIER HAVE A FAMILIY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING, FORM 990 AND SUPPLEMENTAL INFORMATION, THE FORM 990 IS SENT TO ALL BOARD MEMBERS FOR THEIR REVIEW, QUESTIONS AND COMMENTS. THE CHIEF FINANCIAL OFFICER IS AVAILABLE TO EITHER MEET IN PERSON OR DISCUSS VIA TELEPHONE OR ZOOM ANY QUESTIONS OR COMMENTS BOARD MEMBERS MAY HAVE ON THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY IN THE FOLLOWING MANNER: IF THERE IS AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON (ONE WITH A DIRECT OR INDIRECT FINANCIAL INTEREST) MUST DISCLOSE THE EXISTENCE OF HIS OR HER FINANCIAL INTEREST AND ALL MATERIAL FACTS TO THE BOARD OR A COMMITTEE WITH BOARD DELEGATED POWERS THAT IS CONSIDERING A PROPOSED TRANSACTION OR ARRANGEMENT. IF THE COMMITTEE DETERMINES THAT THERE IS A CONFLICT, THAT INTERESTED PERSON WILL NOT BE PART OF THE DECISION MAKING PROCESS EXCEPT TO PROVIDE INFORMATION THAT COMMITTEE DETERMINES IS NEEDED FOR THE DECISION. IF THE BOARD OR A COMMITTEE HAS REASON TO BELIEVE THAT A MEMBER FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, THEY WILL INVESTIGATE THE MATTER AND TAKE DISCIPLINARY AND CORRECTIVE ACTION IF WARRANTED. FORM 990, PART VI, SECTION B, LINE 15 SWC MUSEUM CORP. PROVIDES A COMPENSATION PROGRAM TO ITS EXECUTIVE LEADERSHIP TEAM DESIGNED TO ATTRACT AND RETAIN KEY LEADERS WHO HELP THE MUSEUM DELIVER ON ITS MISSION AND ENSURE THAT WE OBTAIN AND EXPEND THE RESOURCES WE NEED TO SERVE OUR MISSION AND EXEMPT PURPOSE. TO ENSURE THAT WE ADHERE TO THE PRINCIPLES IN OUR MISSION, THE BOARD APPOINTED A COMPENSATION COMMITTEE TO PROVIDE GOVERNANCE AND OVERSIGHT OVER THE COMPENSATION OF OUR SENIOR EXECUTIVES, INCLUDING THE CEO. THE COMMITTEE MAINTAINS A COMPENSATION PHILOSOPHY FOR GOVERNANCE PURPOSES OVER EXECUTIVE COMPENSATION. THE COMMITTEE'S PHILOSOPHY IS TO COMPENSATE THE EXECUTIVES FAIRLY AND COMPETITIVE WITH MARKET FOR COMPARABLE ROLES AMONG SIMILARLY SITUATED ORGANIZATIONS. THE COMPENSATION COMMITTEE ANNUALLY REVIEWS THE SALARIES AND BENEFITS OF ALL EMPLOYEES AND RECOMMENDS THE COMPENSATION AND BENEFIT LEVEL FOR ALL EMPLOYEES. THE COMPENSATION COMMITTEE FROM TIME TO TIME TAKES INTO CONSIDERATION SALARIES OF OTHER ORGANIZATIONS AND FOR THE CEO, OFFICERS AND KEY EMPLOYEES, THE COMPENSATION COMMITTEE REVIEWS FROM TIME TO TIME FORM 990 OF OTHER SIMILARLY SITUATED ORGANIZATIONS. TO ENSURE THAT THE COMMITTEE HAS ACCESS TO RELEVANT MARKET COMPARABILITY IN ORDER TO MAKE ITS DETERMINATION AS TO THE REASONABLENESS OF COMPENSATION, THE COMMITTEE MAY, FROM TIME TO TIME, RETAIN AN INDEPENDENT CONSULTANT TO EVALUATE THE COMPENSATION PROVIDED TO THE EXECUTIVES AND ADVISE THE COMMITTEE AS TO ITS REASONABLENESS. THE COMMITTEE DID RETAIN AN INDEPENDENT COMPENSATION CONSULTANT MOST RECENTLY IN AUGUST 2018. UPON COMPLETION OF ITS STUDY, THE CONSULTANT PROVIDED ITS OPINION TO THE COMMITTEE THAT THE COMPENSATION PROVIDED BY SWC MUSEUM CORP. TO THE EXECUTIVES WAS COMPETITIVE WITH RELEVANT MARKET COMPARABILITY DATA AND WAS REASONABLE. THE RECOMMENDATIONS OF THE COMPENSATION COMMITTEE EACH YEAR ARE REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND UPON THE RECOMMENDATIONS BEING ACCEPTABLE TO THE EXECUTIVE COMMITTEE, ARE SUBMITTED TO THE BOARD FOR ITS APPROVAL AND IMPLEMENTATION. IN ADDITION, THE CHAIRMAN OF THE BOARD OR A BOARD MEMBER DESIGNATED BY THE CHAIRMAN WILL DISCUSS INDIVIDUALLY WITH THE CHIEF EXECUTIVE OFFICER THE EMPLOYEE'S PERFORMANCE DURING THE PAST YEAR. PURSUANT TO THE CONFLICT OF INTEREST POLICY, NO INDIVIDUAL WHOSE COMPENSATION IS BEING DETERMINED MAY BE PART OF THE COMPENSATION DETERMINATION PROCESS. THE DECISION-MAKING PROCESS OF THE COMPENSATION COMMITTEE IS DOCUMENTED CONTEMPORANEOUSLY IN ITS MINUTES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 656,000. FUNDRAISING EXPENSES 67,253. TOTAL EXPENSES 723,253. FORM 990, PART IX: SWC MUSEUM CORP. RAISES FUNDS TO UTILIZE IN THE CONSTRUCTION OF A CENTER FOR HUMAN DIGNITY AND A MUSEUM OF TOLERANCE IN JERUSALEM, ISRAEL. IN ACCORDANCE WITH GAAP, SWC MUSEUM CORP. CAPITALIZES COSTS ASSOCIATED WITH THE CONSTRUCTION OF THE CENTER AND MUSEUM. ALL EXPENSES RELATED TO PROGRAM SERVICES ARE CURRENTLY BEING CAPITALIZED WHILE THE CENTER AND MUSEUM ARE UNDER CONSTRUCTION. UPON COMPETITION OF THE CENTER AND MUSEUM, ALL PROGRAM SERVICE EXPENSES WILL NO LONGER BE CAPITALIZED. FORM 990, PART XI, LINE 9: FOREIGN EXCHANGE GAIN 37,218. LOSS ON PLEDGES -3,000,000. AMIR SHEHADA NET ASSETS -351,418. SIMON WIESENTHAL CENTER INC 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 953964928 HUMAN RIGHTS CA 501(C)(3) LINE 7 N/A 0 AMIR SHEHADA BUILDING & DEVELOPMENT LTD 1 NATANZON STREET POB 303 HAIFA IS CONSTRUCTION IS SWC MUSEUM CORP C 914504 1.00000 1 MUSEUM OF TOLERANCE PARKING LOT LTD 3 NATANZON STREET HAIFA IS 31002 IS PARKING LOT OPERATOR IS SWC MUSEUM CORP C 310943 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 AMIR SHEHADA BUILDING AND DEVELOPMENT LTD P 1783677 COST