2019-11-15T12:31:18-06:00 2018-12-31 381357951 PLANTE & MORAN PLLC 8181 E TUFTS AVE SUITE 600 DENVER CO 80237 990 2018-01-01 840404245 JEWISH COMMUNITY CENTERS OF DENVER JEWI 3033992660 350 SOUTH DAHLIA STREET DENVER CO 80246 LARA KNUETTEL CEO 3033992660 2019-11-15 1 DORI J EGGETT P00645252 3037409400 2019-11-15 208.42.238.142 2019-11-15 08:22:08 MS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 8D4F62292CCA23586A1E914C072ED649BDAFCE85 2018 2020-04-17 16:48:07Z LARA KNUETTEL 350 S DAHLIA STREET DENVER CO 802468102 25431579 0 X WWW.JCCDENVER.ORG X 1922 CO PROVIDE RECREATIONAL, CULTURAL, EDUCATIONAL, AND SOCIAL PROGRAMS TO THE COMMUNITY. X 15 15 493 300 0 0 2782371 5562251 6522122 6826637 289 -7441689 -69051 188032 9235731 5135231 0 0 0 0 6087345 6513059 0 0 239428 3945753 4255956 10033098 10769015 -797367 -5633784 27577199 12288352 18387131 5105674 9190068 7182678 X THE JEWISH COMMUNITY CENTER IS A VIBRANT AND INCLUSIVE FAMILY AND SOCIAL GATHERING PLACE THAT PROVIDES EDUCATIONAL, CULTURAL AND RECREATIONAL PROGRAMS TO SERVE AND STRENGTHEN THE COMMUNITY, GUIDED BY TIMELESS JEWISH VALUES. 0 0 2428800 1881752 CAMPS OPERATING AN ON-SITE AND OFF-SITE DAY CAMP, ENRICHMENT PROGRAMS AND AN OFF-SITE RESIDENTIAL OVERNIGHT CAMP FOR OVER 1,200 CHILDREN. 2406556 2189881 EARLY CHILDHOOD EDUCATION OPERATED AN ON-SITE FULLY LICENSED CHILDHOOD EDUCATION CENTER OFFERING A VARIETY OF PROGRAMS INCLUDING DAY CARE FOR OVER 140 KIDS AGES INFANT TO 5 YEARS AND PROVIDING VARIOUS OTHER EDUCATIONAL PROGRAMS TO OVER 700 CHILDREN AND PARENTS. 2333883 2673529 PARTICIPATORY RECREATION OFFERED A VARIETY OF PHYSICAL EDUCATION PROGRAMS AND ACTIVITIES FOR OVER 2,000 PEOPLE OF ALL AGES. 332936 81475 GROUP & SOCIAL AND OTHER ACTIVITIES OFFERED A VARIETY OF CLASSES, LECTURES AND OTHER SPECIAL ACTIVITIES SERVING THE NEEDS OF YOUTH. 332936 81475 7502175 1 1 0 0 0 0 0 1 0 1 1 1 0 1 1 1 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 1 0 0 1 174 0 1 493 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 15 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X LARA KNUETTEL 3033992660 350 S DAHLIA STREET DENVER CO 802468102 DONALD KORTZ PRESIDENT 1.00 X X 0 0 0 KENDRA HARRISON SECRETARY 1.00 X X 0 0 0 MIKE KBOUDI VICE CHAIR & GOVERNANCE CHAIR 1.00 X X 0 0 0 BARRY CURTIS-LUSHER VICE CHAIR & DEVELOPMENT CHAIR 1.00 X X 0 0 0 DAN SEFF TREASURER 1.00 X X 0 0 0 ELISE BARISH ASSISTANT TREASURER 1.00 X X 0 0 0 MATTIS SESSEL DIRECTOR 1.00 X 0 0 0 ED NEKRITZ DIRECTOR 1.00 X 0 0 0 STEPHEN STURM DIRECTOR 1.00 X 0 0 0 DAN HYATT DIRECTOR 1.00 X 0 0 0 KEN FEILER DIRECTOR 1.00 X 0 0 0 JULIE MORSE DIRECTOR 1.00 X 0 0 0 GARY LEVINE DIRECTOR 1.00 X 0 0 0 GARY WAGNER DIRECTOR 1.00 X 0 0 0 RABBI AMANDA SCHWATZ DIRECTOR 1.00 X 0 0 0 DAN BARTELL DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 WARREN COHEN DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 DAVE EISNER DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 WENDY GLAZER DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 MICHAEL GRAY DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 RABBI BRIAN IMMERMAN DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 KEN KRAMER DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 ROBYN LOUP DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 JASON SINDLER DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 SCOTT REISCH DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 JOANNE SINGER DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 MARC SOICHER DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 MICHAEL STAENBERG DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 EMILY WEBER DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 GARY YOURTZ DIRECTOR TERM END (06/2018) 1.00 X 0 0 0 LARA KNUETTEL CEO 30.00 10.00 X 154584 38142 2538 154584 38142 2538 1 0 1 0 CITY WIDE MAINTENACE 3131 S VAUGHN WAY 600 AURORA CO 80014 JANITORIAL SERVICE 201480 BOSS HIGH LEVEL PROTECTION 5300 DTC PARKWAY SUITE 300 GREENWOOD VILLAGE CO 80111 SECURITY 173388 LET'S BUILD HOLD 75 W LOCKWOOD SUITE 203 WEBSTER GROVES MO 63119 CDO AND FUNDRAISING 158980 MILE HI BUILDERS LLC PO BOX 699 HENDERSON CO 80640 CONSTRUCTION 100393 4 105026 126390 5330835 227183 5562251 HEALTH & PHYSICAL 624100 2673529 2673529 EARLY CHILDHOOD EDUCAT 624100 2189881 2189881 CAMP 624100 1881752 1881752 MACCABI 624100 81475 81475 6826637 6665 6665 91036 0 91036 91036 91036 12750368 20198722 -7448354 -7448354 -7448354 48000 126390 88984 -40984 -40984 35340 8642 26698 26698 OTHER INCOME 900099 111282 111282 111282 5135231 6937919 0 -7364939 270401 206573 53492 10336 4919796 3758483 973253 188060 82668 60244 19818 2606 491649 358289 117862 15498 748545 372220 359846 16479 14419 3992 10957 -530 130810 36214 99400 -4804 483942 133976 367738 -17772 158459 15986 127168 15305 1298771 993057 310006 -4292 586350 361068 219508 5774 136724 122810 12372 1542 71641 63142 8425 74 245807 245807 651658 587568 60323 3767 REPAIRS AND MAINTENANCE 420467 391757 25569 3141 ECE OTHER EXPENSES 23889 19726 54 4109 MISCELLANEOUS 18191 2242 15814 135 BAD DEBT EXPENSE 14828 14828 0 0 10769015 7502175 3027412 239428 1300417 1736961 102016 232543 309461 334671 72538 38516 6655040 1803576 20150655 4851464 4686031 4215627 956081 878570 27577199 12288352 1423159 1129946 940922 879126 7119864 2394597 8903186 702005 18387131 5105674 X 3333220 -21637 1754002 3163816 4102846 4040499 9190068 7182678 27577199 12288352 X -5633784 3626394 X 0 1 X 1 0 X 2651707 4595129 7011658 2806671 5562251 22627416 6667977 6212511 6043975 6522122 6826637 32273222 9319684 10807640 13055633 9328793 12388888 54900638 69722 430409 328641 248930 1379898 2457600 0 69722 430409 328641 248930 1379898 2457600 52443038 44575 34803 38331 32020 97701 247430 44575 34803 38331 32020 97701 247430 60230 30143 28844 21108 111282 251607 9424489 10872586 13122808 9381921 12597871 55399675 0.94660 0.96590 0.00450 0.00360 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2014 AMOUNT: $ 60,230. 2015 AMOUNT: $ 30,143. 2016 AMOUNT: $ 28,844. 2017 AMOUNT: $ 21,108. 2018 AMOUNT: $ 111,282. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 139131 X 0 5079331 101572 -298928 226123 4655852 4833718 101350 583048 438785 5079331 4683076 101692 251676 202726 4833718 4923860 150670 -176970 214484 4683076 4852437 105287 182509 216373 4923860 0.93300 0.06700 1 0 815000 815000 3470144 499660 2970484 536624 257811 278813 1833272 1046105 787167 4851464 INTEREST HELD AT COMMUNITY FDNS 4191627 F PARTNERSHIP INTEREST 24000 C 4215627 OTHER ASSETS 21570 LONG TERM PLEDGE RECEIVABLES 857000 878570 INTERCOMPANY PAYABLE 702005 702005 X 10275388 41091 5099066 5140157 5135231 0 5135231 12336152 41091 1526046 1567137 10769015 0 10769015 PART III, LINE 4: ARTWORK DONATED IS ON DISPLAY THROUGHOUT THE CAMPUS TO ENHANCE BOTH JEWISH AND SECULAR CULTURAL EXPERIENCES FOR THE COMMUNITY. PART V, LINE 4: ENDOWMENT ARE HELD BY JEWISH COMMUNITY CENTERS OF DENVER, A RELATED ORGANIZATION, AND ROSE COMMUNITY FOUNDATION. THE JCC PORTION IS RESTRICTED FOR SCHOLARSHIPS, THE EARLY CHILDHOOD CENTER, AND OTHER OPERATIONAL NEEDS. PART X, LINE 2: THE CENTER IS A NOT-FOR-PROFIT CORPORATION AND IS EXEMPT FROM TAX UNDER THE PROVISIONS OF INTERNAL REVENUE CODE SECTION 501(C)(3). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CENTER, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF MIZEL CENTER FOR ARTS AND CULTURE 3,587,559. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -2,058,603. CHANGE IN VALUE OF COMMUNITY FOUNDATIONS -252,307. GAIN ON INSURANCE SETTLEMENT 522,417. GAIN ON DEBT FORGIVENESS 3,300,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF MIZEL CENTER FOR ARTS AND CULTURE 3,640,933. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -2,114,887. ANNUAL DINNER 174390 126390 48000 26695 44492 17797 174390 126390 48000 26695 44492 17797 88984 -40984 35340 8642 1 1.00000 35340 8642 8642 26698 CO 1 0 0 0 1.00000 JCC 350 SOUTH DAHLIA STREET DENVER CO 80246 0 SAMANTHA WALSH POKER TOURNAMENT X 0 X X X 0 0 0 0 0 0 0 0 0 LARA KNUETTEL CEO 154584 38142 0 0 0 0 2538 0 0 0 157122 38142 0 0 X 2 215620 EOY STOCK VALUE X FOOD & GIFTS 49 11563 FMV 3 0 0 0 LAND, BUILDINGS & IMPROVEMENTS ON THE LAND, & FIXTURES LOCATED ON THE PREMISES 2018-06-28 14480159 NET BOOK VALUE OF ASSETS ON SELLER'S BOOKS. 824952063 ROSE-JCC HOLDINGS LLC 600 SOUTH CHERRY STREET SUITE DENVER CO 80246 LLC 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 THE EXECUTIVE COMMITTEE SHALL CONSIST OF ALL OFFICERS OF THE ORGANIZATION, THE EXECUTIVE DIRECTOR (AS A NON-VOTING MEMBER), THE PRESIDENT-ELECT (AS A VOTING MEMBER), THE IMMEDIATE PAST PRESIDENT OF THE BOARD OF DIRECTORS, AND UP TO TWO OTHER DIRECTORS OF THE ORGANIZATION APPOINTED TO THE EXECUTIVE COMMITTEE BY THE PRESIDENT. THE EXECUTIVE COMMITTEE OVERSEES THE HIRING, COMPENSATION AND REVIEW PROCESS OF THE EXECUTIVE DIRECTOR; CONSIDERS MATTERS BROUGHT TO ITS ATTENTION TO DETERMINE PROPER DISPOSITION OF SUCH MATTERS; AND ACTS UPON ANY AND ALL EMERGENCY MATTERS WHEN IT IS NOT FEASIBLE TO CALL A SPECIAL MEETING OF THE BOARD. ALL ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE SUBMITTED TO THE BOARD OF DIRECTORS AT ITS NEXT MEETING FOR RATIFICATION. FORM 990, PART VI, SECTION A, LINE 6 THERE IS ONE CLASS OF NONVOTING MEMBERSHIP IN THE ORGANIZATION. ALL MEMBERSHIPS ARE RENEWABLE ON AN ANNUAL BASIS AND ARE NON-REFUNDABLE AND NON-TRANSFERABLE. MEMBERS SHALL BE ELIGIBLE TO ENROLL IN THE VARIOUS PROGRAMS, EVENTS, AND ACTIVITIES OFFERED BY THE ORGANIZATION AT THE RATES DETERMINED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B CERTAIN MEMBERS OF THE FINANCE COMMITTEE REVIEW THE FORM 990 IN DETAIL BEFORE THE RETURN IS FILED. THE BOARD OF DIRECTORS RECEIVE A COPY OF THE FORM 990 FOR REVIEW PRIOR TO THE RETURN BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF DIRECTORS SIGN AN ANNUAL CERTIFICATION AFFIRMING WHETHER ANY CONFLICTS OF INTEREST EXIST. IF ANY CONFLICTS OF INTEREST ARISE DURING THE YEAR THE BOARD MEMBERS NOTIFY THE BOARD AND RECUSE THEMSELVES FROM VOTING ON ANY ISSUES PERTAINING TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE AND GOVERNANCE COMMITTEES FORM AN INDEPENDENT AD HOC COMMITTEE TO DETERMINE AND APPROVE THE COMPENSATION FOR THE CEO. THE CEO DETERMINES THE COMPENSATION FOR OTHER TOP OFFICIALS IN CONSULTATION WITH THE BOARD PRESIDENT. THE BOARD OF DIRECTORS THEN APPROVES THE COMPENSATION FOR OTHER TOP OFFICIALS THROUGH ITS REVIEW AND APPROVAL OF THE ORGANIZATION'S BUDGET. COMPARABILITY DATA IS ANALYZED BASED ON SALARY SURVEYS OF OTHER JEWISH COMMUNITY CENTERS PROVIDED BY THE NATIONAL UMBRELLA ORGANIZATION, JCC ASSOCIATION. APPROPRIATE DOCUMENTATION OF THE COMPENSATION PROCESS IS MAINTAINED FOR THE EXECUTIVE DIRECTOR AND OTHER TOP OFFICIALS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF ASSESTS HELD BY COMMUNITY FOUNDATIONS -252,307. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS 56,284. GAIN ON DEBT FORGIVENESS 3,300,000. GAIN ON INSURANCE SETTLEMENT 522,417. MIZEL CENTER FOR ARTS AND CULTURE 350 SOUTH DAHLIA STREET DENVER CO 80246 311494423 CHARITABLE CO 501(C)(3) 9-509(A)(2) JEWISH COMMUNITY CENTERS OF DENVER 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 MIZEL CENTER FOR ARTS AND CULTURE N 542276 MIZEL CENTER FOR ARTS AND CULTURE O 2058603 MIZEL CENTER FOR ARTS AND CULTURE Q 2110961