2022-05-12T10:08:11-05:00 2021-12-31 510232399 BELFINT LYONS & SHUMAN PA 1011 CENTRE RD STE 310 WILMINGTON DE 19805 990 2021-01-01 510075823 BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER JEWI 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 IVY HARLEV CHIEF EXECUTIVE OFFICER 3024785660 2022-05-09 1 IVY HARLEV 999009999 JONATHAN D MOLL CPA P01053700 3022250600 2022-05-09 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z IVY HARLEV 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 7613449 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. 37 37 239 190 0 0 3738219 2684262 3324281 4610730 97795 219033 81574 38675 7241869 7552700 0 96056 0 0 3980499 4101675 0 0 112159 2087118 2240945 6067617 6438676 1174252 1114024 4794692 6121022 809382 950125 3985310 5170897 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 1826763 1884994 EARLY CHILDHOOD - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES - 244 SERVED 712620 163680 AQUATICS- INDOOR AND OUTDOOR POOLS, SWIM LESSONS, WATER AEROBICS, SHARKS SWIM TEAM, SPA, STEAM ROOM, SAUNA, AND OTHER PROGRAMS - 1,750 SERVED 817035 234908 FITNESS CENTER - VARIOUS FITNESS ACTIVITIES AND CLASSES - DURING 2021, THE CENTER HAD AN AVERAGE OF 180 DAILY VISITS TO THE FITNESS CENTER. 1730854 96056 2391126 OTHER PROGRAMS INCLUDE VARIOUS PROGRAMS AND ACTIVITIES FOR ADULTS AND SENIORS, INCLUDING A SENIOR CENTER. 1730854 96056 2391126 5087272 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 15 0 1 239 1 0 0 0 0 0 0 0 0 0 0 0 0 X 37 37 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 STACY HOROWITZ VICE PRESIDENT 1.00 X X 0 0 0 MEREDITH ROSENTHAL SECRETARY 1.00 X X 0 0 0 KRISTA GRIFFITH BOARD MEMBER 1.00 X 0 0 0 CHRIS ALONZO VICE PRESIDENT 1.00 X X 0 0 0 LYNN HANNA BOARD MEMBER 1.00 X 0 0 0 BETHANY KUTZ BOARD MEMBER 1.00 X 0 0 0 DON PARSONS BOARD MEMBER 1.00 X 0 0 0 DANNY HAAS IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 PETER LUSTGARTEN BOARD MEMBER 1.00 X X 0 0 0 CARYL MARCUS-STAPE BOARD MEMBER 1.00 X 0 0 0 BETH MOSKOW-SCHNOLL PRESIDENT 1.00 X X 0 0 0 BRANDON LIPSON BOARD MEMBER 1.00 X 0 0 0 KERIN HEARN BOARD MEMBER 1.00 X 0 0 0 STACY HOCHHEISER WEAVER BOARD MEMBER 1.00 X 0 0 0 RABBI STEVEN SAKS BOARD MEMBER 1.00 X 0 0 0 JAMESON TWEEDIE ASSISTANT TREASURER 1.00 X X 0 0 0 SETH BLOOM BOARD MEMBER 1.00 X 0 0 0 AARON GOLDSTEIN BOARD MEMBER 1.00 X 0 0 0 LAUREN MARTIN BOARD MEMBER 1.00 X 0 0 0 RACHEL WERKHEISER BOARD MEMBER 1.00 X 0 0 0 ROSS COOPER BOARD MEMBER 1.00 X 0 0 0 JENNIFER LOWREY TREASURER 1.00 X X 0 0 0 ALYSSA ROSENBERG ASSISTANT SECRETARY 1.00 X X 0 0 0 ALIZA SAWDON BOARD MEMBER 1.00 X 0 0 0 BARBARA SCHOENBERG BOARD MEMBER 1.00 X 0 0 0 ASHLEY CLOUD BOARD MEMBER 1.00 X 0 0 0 ANDREW CONINE BOARD MEMBER 1.00 X 0 0 0 PHIL EPSTEIN BOARD MEMBER 1.00 X 0 0 0 MATT PETRIN BOARD MEMBER 1.00 X 0 0 0 YOAV TAL BOARD MEMBER 1.00 X 0 0 0 STEPHANIE MAY BOARD MEMBER 1.00 X 0 0 0 GINA SCHOENBERG BOARD MEMBER 1.00 X 0 0 0 ANIKA DZWILEWSKI BOARD MEMBER 1.00 X 0 0 0 MEGHANN KARASIC BOARD MEMBER 1.00 X 0 0 0 JANELLE KREIN-SILVERS BOARD MEMBER 1.00 X 0 0 0 ANDREW REISMAN BOARD MEMBER 1.00 X 0 0 0 KIMBERLY SUTHERLAND BOARD MEMBER 1.00 X 0 0 0 IVY HARLEV CHIEF EXECUTIVE OFFICER 40.00 X 201004 0 32531 ROB ROGERS CHIEF FINANCIAL OFFICER 40.00 X 129644 0 14187 330648 0 46718 2 0 1 0 0 13387 105206 1842828 722841 79969 2684262 EARLY CHILDHOOD 624410 1884994 1884994 MEMBERSHIP DUES 900099 1195046 1195046 DEPARTMENT PROGRAMS 900099 571188 571188 FACILITIES MANAGEMENT 900099 560914 560914 FITNESS CENTER 900099 234908 234908 163680 163680 4610730 55329 55329 14721 0 14721 14721 14721 163704 0 163704 163704 163704 20725 105206 60749 -40024 -40024 OTHER REVENUE 900099 45930 45930 SNACK BAR CONCESSIONS 900099 18048 18048 63978 7552700 4674708 0 193730 96056 96056 377366 46707 248879 81780 3089002 2778257 310745 73819 71849 1970 313613 262727 50886 247875 204015 38356 5504 21744 21744 22279 22279 172499 61696 103118 7685 55370 170 54418 782 81358 13701 66068 1589 126138 48071 67042 11025 1188945 1064181 124764 21650 10234 11416 8262 5001 3261 4867 4867 172345 154930 17415 135785 112710 21795 1280 FOOD AND SUPPLIES 144605 139955 4447 203 DUES AND FEES 46999 4500 42158 341 EQUIPMENT MAINTENANCE A 21799 9567 12232 BAD DEBT EXPENSE 13275 13275 3025 2945 80 6438676 5087272 1239245 112159 749745 816995 897283 1737419 206719 211227 58346 124555 17591 61890 2471660 1714762 797729 756898 2067279 2412038 4794692 6121022 488248 443132 256819 459381 64315 47612 809382 950125 X 2551314 3317499 1433996 1853398 3985310 5170897 4794692 6121022 1114024 71563 0 X X 0 1 X 1 0 X 859375 829145 840389 3738219 2684262 8951390 5327623 5778543 6092070 3385630 4695433 25279299 6186998 6607688 6932459 7123849 7379695 34230689 0 0 0 34230689 181671 142425 78854 58704 70050 531704 181671 142425 78854 58704 70050 531704 562 562 6369231 6750113 7011313 7182553 7449745 34762955 0.98470 0.98140 0.01530 0.01860 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2106256 95562 287959 21133 22279 2446365 1863423 4336 268563 12332 17734 2106256 1553624 23851 316769 13904 16917 1863423 1603893 78440 -100025 12655 16029 1553624 1351274 44229 227823 5000 14433 1603893 0.33370 0.11270 0.55360 1 0 126307 64578 61729 297069 294115 2954 2048284 1356069 692215 756898 POOLED INVESTMENTS MANAGED BY THIRD PARTY 2412038 F 2412038 7601984 71563 71563 7530421 22279 22279 7552700 6416397 0 6416397 22279 22279 6438676 PART V, LINE 4: THE CENTER'S ENDOWMENT CONSISTS OF 36 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 115390 100580 14810 60749 QUIZ BASH 10541 4626 5915 0 125931 105206 20725 60749 60749 -40024 1 JEWISH FEDERATION OF DELAWARE 101 GARDEN OF EDEN RD WILMINGTON DE 19803 510064315 501(C)(3) 96056 0 FMV CAPITAL CAMPAIGN GRANT 1 0 PART I, LINE 2: IN 2001, THE JEWISH FEDERATION OF DELAWARE INC. (FEDERATION) LAUNCHED A CAPITAL CAMPAIGN (CAMPAIGN) TO FUND SEVERAL CAPITAL PROJECTS FOR THE DELAWARE JEWISH COMMUNITY, INCLUDING A MAJOR EXPANSION AND RENOVATION OF THE JCC'S FACILITY LOCATED ON GARDEN OF EDEN ROAD IN WILMINGTON. IN MAY 2010, THE JCC PASSED THE CAPITAL CAMPAIGN COMMITMENT TO FUND UP TO $250,000 OF ANY RESULTING SHORTFALL AFTER COLLECTION OF ALL CURRENT AND FUTURE PROMISES TO GIVE RELATED TO THE CAMPAIGN. DURING THE YEAR ENDED DECEMBER 31, 2021, THE JCC SATISFIED THIS COMMITMENT AND PAID THE FEDERATION $96,056. THIS AMOUNT IS REFLECTED AS GRANT EXPENSE IN THE STATEMENT OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2021. X X X X 0 0 0 0 0 0 0 1 0 IVY HARLEV CHIEF EXECUTIVE OFFICER 199504 0 1500 0 0 0 8071 0 24460 0 233535 0 0 0 PART I, LINE 7 THE CHIEF EXECUTIVE OFFICER RECEIVED A BOARD-APPROVED DISCRETIONARY BONUS DURING THE YEAR. X 1 79969 FAIR MARKET VALUE 0 0 0 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.