2019-10-24T15:47:14-05:00 2018-12-31 510232399 BELFINT LYONS & SHUMAN PA 1011 CENTRE RD STE 310 WILMINGTON DE 19805 990 2018-01-01 510075823 BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER JEWI 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 IVY HARLEV EXECUTIVE DIRECTOR 3024785660 2019-10-22 1 JONATHAN D MOLL CPA P01053700 3022250600 2019-10-22 50.233.99.242 2019-10-22 16:01:35 ED P 2ED5915EFABC8E442CF9278B4904A2488304A11F F33F5C37592A9792D6118D2AB2B8A918A06738D1 2018 2020-01-14 16:20:31Z IVY HARLEV 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 6819251 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. 34 34 367 467 0 0 772826 725950 5327623 5753418 72541 91777 120253 135903 6293243 6707048 0 0 0 0 4097637 4368631 0 0 95728 2113570 2216695 6211207 6585326 82036 121722 3307741 3276513 936280 987706 2371461 2288807 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 2004163 3063252 EARLY CHILDHOOD - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES - 300 SERVED 671312 865531 SUMMER AND FAMILY CAMPS - CAMPERS ENJOY SWIMMING, ARTS AND CRAFTS, NATURE, JUDAICS, SPORTS, DRAMA, ISRAELI CULTURE, MUSIC, DANCE AND MUCH MORE - 600 SERVED 790684 465734 FITNESS CENTER - VARIOUS FITNESS ACTIVITIES AND CLASSES. 5,879 PERSONAL TRAINING SESSIONS PERFORMED. 1846205 1358901 OTHER PROGRAMS INCLUDE VARIOUS PROGRAMS AND ACTIVITIES FOR ADULTS AND SENIORS, INCLUDING A SENIOR CENTER. 1846205 1358901 5312364 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 367 1 0 0 0 0 0 0 0 0 0 0 0 0 X 34 34 0 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 X STACY HOROWITZ AT-LARGE BOARD MEMBER 1.00 X 0 0 0 MEREDITH ROSENTHAL SECRETARY 1.00 X X 0 0 0 BRENT SALIMAN PRESIDENT 1.00 X X 0 0 0 CHRIS ALONZO TREASURER 1.00 X X 0 0 0 LYNN HANNA VICE PRESIDENT 1.00 X X 0 0 0 BETHANY KUTZ ASSISTANT SECRETARY 1.00 X X 0 0 0 LILIAN BALICK BOARD MEMBER 1.00 X 0 0 0 DON PARSONS BOARD MEMBER 1.00 X 0 0 0 DANNY HAAS FIRST VICE PRESIDENT 1.00 X X 0 0 0 PETER LUSTGARTEN AT-LARGE BOARD MEMBER 1.00 X 0 0 0 CARYL MARCUS-STAPE BOARD MEMBER 1.00 X 0 0 0 BETH MOSKOW-SCHNOLL VICE PRESIDENT 1.00 X X 0 0 0 JAN GOODMAN BOARD MEMBER 1.00 X 0 0 0 WENDI UFBERG BOARD MEMBER 1.00 X 0 0 0 TRICIA WACHTENDORF AT-LARGE BOARD MEMBER 1.00 X 0 0 0 DIANE ZUTZ-CUMMINGS 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 BRIAN LEGUM BOARD MEMBER 1.00 X 0 0 0 ADAM MARMON BOARD MEMBER 1.00 X 0 0 0 RABBI STEVEN SAKS BOARD MEMBER 1.00 X 0 0 0 JAMESON TWEEDIE VICE PRESIDENT 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 ASSISTANT TREASURER 1.00 X X 0 0 0 MICHELLE SILBERGLIED IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 SAMANTHA LIPSON BOARD MEMBER 1.00 X 0 0 0 JENNIFER LOWREY BOARD MEMBER 1.00 X 0 0 0 JAYSON ALONZO BOARD MEMBER 1.00 X 0 0 0 ALYSSA ROSENBERG BOARD MEMBER 1.00 X 0 0 0 ALIZA SAWDON BOARD MEMBER 1.00 X 0 0 0 BARBARA SCHOENBERG BOARD MEMBER 1.00 X 0 0 0 IVY HARLEV EXECUTIVE DIRECTOR 40.00 X 182931 0 32181 ELENA KUPCHIK CHIEF FINANCIAL OFFICER 40.00 X 68004 0 6972 250935 0 39153 1 0 1 0 0 13792 149472 151745 410941 725950 EARLY CHILDHOOD 900099 2475046 2475046 MEMBERSHIP DUES 900099 1473514 1473514 CAMP 900099 668506 668506 DEPARTMENT PROGRAMS 900099 471677 471677 FACILITIES MANAGEMENT 900099 431000 431000 233675 233675 5753418 38007 38007 104541 0 104541 104541 104541 69015 0 15245 69015 -15245 53770 53770 103195 149472 96958 6237 6237 SNACK BAR CONCESSIONS 900099 25125 25125 25125 6707048 5753418 0 227680 290088 21511 196443 72134 3452709 3126444 312582 13683 82769 73663 9106 275251 216909 58342 267814 220196 41673 5945 996 996 12500 12500 16029 16029 237804 73092 164464 248 44752 575 44177 62782 25848 35252 1682 90657 62779 27736 142 1039021 929595 109426 64467 55768 8436 263 23542 15579 7963 9859 9859 50436 50436 158124 141663 16461 125679 97849 26773 1057 FOOD AND SUPPLIES 195742 188081 7087 574 ENTRANCE FEES 46894 46894 EQUIPMENT MAINTENANCE A 19559 9872 9687 BAD DEBT EXPENSE 10221 10221 7631 6046 1585 6585326 5312364 1177234 95728 127925 166615 624372 572044 8825 13355 96089 109520 71369 50892 2062445 1240192 787914 822253 1591247 1541834 3307741 3276513 297839 307820 474113 507410 164328 149787 0 22689 936280 987706 X 1406222 1244388 940802 20000 24437 1024419 2371461 2288807 3307741 3276513 121722 -204376 0 X X 0 1 X 1 0 X 721463 691007 662112 859375 829145 3763102 4503349 4880722 5253295 5327623 5778543 25743532 5224812 5571729 5915407 6186998 6607688 29506634 0 0 0 29506634 165297 129774 157891 181671 142425 777058 165297 129774 157891 181671 142425 777058 10205 480 562 11247 5400314 5701983 6073298 6369231 6750113 30294939 0.97400 0.96920 0.02560 0.03040 X 1603893 78440 -100025 12655 16029 1553624 1351274 44229 227823 5000 14433 1603893 1280227 90603 8135 11421 1351274 1356691 19083 -23126 61809 10612 1280227 1178554 148658 46701 7268 9954 1356691 0.43650 0.01580 0.54770 1 0 122857 42888 79969 297069 284271 12798 1633499 913033 720466 9020 9020 822253 POOLED INVESTMENTS MANAGED BY THIRD PARTY 1541834 F 1541834 LEASE DEPOSIT LIABILITY 22689 22689 6583601 -204376 96958 -107418 6691019 16029 16029 6707048 6666255 96958 96958 6569297 16029 16029 6585326 PART V, LINE 4: THE CENTER'S ENDOWMENT CONSISTS OF 34 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES SHOWN NET OF REVENUE ON FORM 990 96,958. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES SHOWN NET OF REVENUE ON FORM 990 96,958. SPORTS CLASSIC 127020 112800 14220 59554 CRAFT BASH 46644 36672 9972 23883 4 79003 79003 13521 252667 149472 103195 96958 96958 6237 X X X X 0 0 0 0 0 0 0 0 0 IVY HARLEV EXECUTIVE DIRECTOR 178931 0 4000 0 0 0 7401 0 24780 0 215112 0 0 0 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 VII, SECTION A, LINE 1A ELENA KUPCHIK (EMPLOYEE) IS LISTED IN PART VII AS AN OFFICER HOLDING THE POSITION OF CHIEF FINANCIAL OFFICER DURING THE FISCAL YEAR. THE ORGANIZATION HAD AN AGREEMENT TO SHARE THE EMPLOYEE WITH A SEPARATE ORGANIZATION AND BE REIMBURSED FOR THE OTHER ORGANIZATION'S SHARE OF THE EMPLOYEE'S SALARY COST. THE AMOUNT INCLUDED IN PART VII, AND AS A RESULT IN PART IX, REPRESENT ONLY THE COSTS ALLOCABLE TO THE JEWISH COMMUNITY CENTER AND DO NOT REPORT TOTAL W2 WAGES. THE ORGANIZATION BELIEVES THIS MORE ACCURATELY REFLECTS THE NATURE OF THE TRANSACTIONS. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT DURING THE TAX YEAR. FORM 990, PART X, LINE 28 AND 29: ON AUGUST 18, 2016, FASB ISSUED ACCOUNTING STANDARDS UPDATE (ASU) 2016-14, NOT-FOR-PROFIT ENTITIES (TOPIC 958), PRESENTATION OF FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ENTITIES. THE CENTER HAS IMPLEMENTED ASU 2016-14 IN THE 2018 FINANCIAL STATEMENTS. ASU 2016-14 REQUIRES A CHANGE IN THE PREVIOUSLY REPORTED NET ASSET CLASSES. IN THE 2018 FINANCIAL STATEMENTS, AMOUNTS PREVIOUSLY REPORTED AS UNRESTRICTED NET ASSETS ARE NOW REPORTED AS NET ASSETS WITHOUT DONOR RESTRICTIONS AND AMOUNTS PREVIOUSLY REPORTED AS TEMPORARILY RESTRICTED NET ASSETS AND PERMANENTLY RESTRICTED NET ASSETS ARE NOW REPORTED AS NET ASSETS WITH DONOR RESTRICTIONS. THE NET ASSETS TERMS HAVE NOT BEEN UPDATED IN THE FORM 990. AS ALLOWED BY THE INSTRUCTIONS, THE CENTER HAS REPORTED NET ASSETS THAT CONTAIN DONOR-IMPOSED PURPOSE OR TIME RESTRICTIONS IN LINE 28 OF THE BALANCE SHEET AND THE DONOR-RESTRICTED ENDOWMENT FUNDS HAVE BEEN REPORTED IN LINE 29.