2025-09-02T13:21:16-05:00 2024-12-31 510232399 BELFINT LYONS & SHUMAN PA 1011 CENTRE RD STE 310 WILMINGTON DE 19805 990 2024-01-01 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 2025-05-27 1 0 JONATHAN D MOLL CPA P01053700 3022250600 2025-05-27 2024 2025-03-06 01:10:19Z IVY HARLEV 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 9508535 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. 28 28 316 238 0 0 1423912 1537230 6614274 7041740 124497 526655 185651 290039 8348334 9395664 0 47731 0 0 4956212 5529472 0 0 109351 2773623 3271813 7729835 8849016 618499 546648 11857468 11426750 5295303 4506159 6562165 6920591 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 2320494 8073 2445930 EARLY CHILDHOOD - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES - 210 SERVED. 955376 6082 771610 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 - 509 SERVED. 1058793 11937 457143 FITNESS CENTER - VARIOUS FITNESS ACTIVITIES AND CLASSES - DURING 2024, THE CENTER HAD AN AVERAGE OF 328 DAILY VISITS TO THE FITNESS CENTER. 2765020 21639 3448741 OTHER PROGRAMS INCLUDE VARIOUS PROGRAMS AND ACTIVITIES FOR ADULTS AND SENIORS, INCLUDING A SENIOR CENTER. 2765020 21639 3448741 7099683 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 39 0 1 316 1 0 0 0 0 0 0 0 0 0 0 0 0 X 28 28 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 BOARD MEMBER 1.00 X 0 0 0 ROSS COOPER BOARD MEMBER 1.00 X 0 0 0 PETER LUSTGARTEN ASSISTANT TREASURER 2.00 X 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 JAMESON TWEEDIE VICE PRESIDENT 2.00 X 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 BOARD MEMBER 1.00 X 0 0 0 JAMES MEISSLER ASSISTANT 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 ANDREW CONINE 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 MEGHANN KARASIC 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 SECRETARY 2.00 X X 0 0 0 IVY HARLEV CHIEF EXECUTIVE OFFICER 40.00 X 234042 0 45504 ROB ROGERS CHIEF FINANCIAL OFFICER 40.00 X 154685 0 14016 RAMONA DUWELL CHIEF OPERATING OFFICER 40.00 X 101188 0 4048 489915 0 63568 3 0 1 0 KAUTZ CONSTRUCTION CO 1262 LOOP ROAD LANCASTER PA 17601 CONSTRUCTION - ROOFING 138729 1 10106 119358 591022 816744 10935 1537230 EARLY CHILDHOOD 624410 2445930 2445930 MEMBERSHIP DUES 900099 2094288 2094288 DEPARTMENT PROGRAMS 900099 862025 862025 CAMP 900099 771610 771610 FITNESS CENTER 900099 457143 457143 410744 410744 7041740 163940 163940 37914 0 37914 37914 37914 362715 0 362715 362715 362715 81482 119358 112871 -31389 -31389 INSURANCE PROCEEDS 524126 201830 201830 OTHER REVENUE 900099 47644 47644 SNACK BAR CONCESSIONS 900099 34040 34040 283514 9395664 7123424 0 735010 47731 47731 448247 56904 308435 82908 4257219 3825046 421908 10265 66837 66837 415200 343686 71514 341969 288607 47380 5982 100 100 26894 26894 23284 23284 497106 261129 233231 2746 78416 2172 76032 212 39629 14189 22020 3420 176008 84227 90465 1316 1352489 1219187 133302 72258 60851 11407 9696 2399 7297 6184 3664 2520 271476 246717 24759 201512 152527 47562 1423 FOOD AND SUPPLIES 366488 327293 38116 1079 DUES AND FEES 58330 14602 43728 ENTRANCE FEES 52806 50796 2010 EQUIPMENT MAINTENANCE A 31675 23657 8018 7462 7462 8849016 7099683 1639982 109351 1161041 866502 1488475 1182786 169173 175313 171587 109506 90533 90161 3958945 2151726 1481205 1807219 2822765 3604501 4472689 3590762 11857468 11426750 388534 479491 431697 433275 4475072 3593393 5295303 4506159 X 4203996 4723201 2358169 2197390 6562165 6920591 11857468 11426750 546648 -188222 0 X X 0 1 X 1 0 X 3738219 2684262 1724445 1423912 1537230 11108068 3385630 4695433 6010008 6755979 7204906 28051956 7123849 7379695 7734453 8179891 8742136 39160024 0 0 0 39160024 58704 70050 101324 152844 201854 584776 58704 70050 101324 152844 201854 584776 7182553 7449745 7835777 8332735 8943990 39744800 0.98530 0.98780 0.01470 0.01220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2342855 25199 241196 34083 23284 2551883 2028302 51508 288420 4219 21156 2342855 2446365 7844 -402003 3002 20902 2028302 2106256 95562 287959 21133 22279 2446365 1863423 4336 268563 12332 17734 2106256 0.33400 0.11210 0.55390 1 0 1438596 131578 1307018 297069 296928 141 2223280 1723220 500060 1807219 POOLED INVESTMENTS MANAGED BY THIRD PARTY 3604501 F 3604501 RIGHT-OF-USE ASSET FINANCE LEASES 69533 RIGHT-OF-USE ASSET OPERATING LEASES 3521229 3590762 FINANCE LEASE LIABILITY 72164 OPERATING LEASE LIABILITY 3521229 3593393 9184158 -188222 -188222 9372380 23284 23284 9395664 8825732 0 8825732 23284 23284 8849016 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 130009 108888 21121 87699 DATE WITH THE FIRST STATE 70831 10470 60361 25172 200840 119358 81482 112871 112871 -31389 0 JEWISH FEDERATION OF DELAWARE 101 GARDEN OF EDEN RD WILMINGTON DE 19803 510064315 0 47731 FAIR MARKET VALUE FLOORING CAPITAL RENOVATION 1 X X X X 0 0 0 0 0 0 0 1 0 IVY HARLEV CHIEF EXECUTIVE OFFICER 234042 0 0 0 0 0 9487 0 36017 0 279546 0 0 0 ROB ROGERS CHIEF FINANCIAL OFFICER 153585 0 1100 0 0 0 6212 0 7804 0 168701 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.