2019-05-06T10:49:00-05:00 2018-06-30 BDO USA LLP 515 SOUTH FLOWER STREET 47TH FLOOR LOS ANGELES CA 90071 990 2017-07-01 954786388 SWC MUSEUM CORP % MS SUSAN BURDEN SWCM 3105539036 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 SUSAN BURDEN CFO/CAO 3105539036 2019-04-30 true MARC BERGER P01871563 3105570300 2019-04-29 73.184.12.91 95039520191265000000 2019-05-06 P C7166AD04682B9F8980E46456EAB50843D73DF7E 4DB68E9310AB6A0CC47BBA369B123970E8804FD7 2017 2019-02-21 02:37:17Z SUSAN BURDEN 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 24503279 false X WWW.WIESENTHAL.COM/MOTJ X 2000 CA BUILDING A MUSEUM IN ISRAEL TO BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY & RESPONSIBILITY & PROMOTING UNITY & RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. 4 3 0 0 0 11950332 20820491 0 0 52299 133168 577235 652577 12579866 21606236 0 0 0 0 1696793 1294730 0 0 2443030 5295599 3814858 6992392 5109588 5587474 16496648 118110116 133147152 6141201 4725022 111968915 128422130 X SWC MUSEUM CORP. IS BUILDING A MUSEUM IN ISRAEL THAT WILL BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY & RESPONSIBILITY & SEEKS TO PROMOTE UNITY & RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. false false 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. 0 true true false true false false false false false false true false false true true true false true false true true false false false false false false false false true false false false false false true true true false false false false false true true true false false true 6 0 true 0 false true IS false false false false false false false false X 4 3 true false false false false false false true true false false true true true true true true true true false CA X MS SUSAN BURDEN 3105539036 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 X Larry A Mizel Chairman 2.5 1.49 X X 0 0 0 Dawn Arnall Co-chairman 2.31 1.15 X X 0 0 0 Stuart Isen Director 0.98 0.77 X 0 0 0 James Lustig Director 0.08 0.31 X 0 0 0 Stephen Moeller Secretary 0.24 0.91 X 0 0 0 Susan Burden CFO/CAO 19.0 21.0 X 223104 241695 58722 Rabbi Marvin Hier Pres CEO Fdnr and Dean 20.0 20.0 X 401238 401238 38198 Rabbi Meyer May Executive Director 16.0 24.0 X 199648 299472 61322 Rabbi Abraham Cooper Associate Dean 4.0 36.0 X 49718 447460 60122 Liebe Geft Dir Museum of Tolerance 5.0 35.0 X 45809 318910 39496 Alan D Hier Intl Dir Fundraising/Commun 40.0 0.0 X 195463 0 12633 Janice Prager National Director of Dev 4.0 36.0 X 34482 310340 44628 Marlene Hier Director, Membership Dev 0.0 40.0 X 0 410385 38197 1149462 2429500 353318 4 true true false Aedas LA LLP 5624 West Washington Blvd LOS ANGELES CA 90016 Architectural Svc 1026314 Cortina Productions 1651 Old Meadow Road Suite 400 MCLEAN VA 22102 Media Design 877177 Cannon Design Department Chicago 19824 PALATINE IL 600559824 Architectural Svc 711731 Zatarra Consulting Ltd NECGIKA 11 RAMAT EFAL 0 IS 52960 Security Services 373753 Coleridge Capital 4350 S Monaco St 5th Floor DENVER CO 80237 Project Management 372914 17 471048 20349443 20820491 0 107636 107636 0 0 857603 211903 645700 0 645700 645700 2710672 2685140 25532 25532 25532 0 0 0 0 0 0 0 0 0 TAX REFUND 900099 6877 6877 6877 21606236 785745 X 0 0 0 0 969606 0 324193 645413 0 234358 0 0 234358 12603 0 0 12603 40164 0 21147 19017 37999 0 9345 28654 0 793885 0 793885 0 53100 0 53100 0 117000 0 0 117000 0 0 1030021 717053 312968 0 334183 0 320967 13216 1478 0 1478 0 0 0 470347 0 51900 418447 0 3574 0 0 3574 29139 0 29139 0 0 94590 0 94590 0 5555 0 5555 0 BAD DEBT EXPENSE 570555 570555 SAMPLES 244178 244178 TAXES 28 28 PUBLIC INFORMATION 47037 47037 20188 20188 5109588 0 2666558 2443030 0 0 12643573 5356000 37048750 37192155 113573 56961 0 0 0 0 0 142849 0 0 308032 221097 514676 333177 116068 181499 0 0 108159 0 0 0 156612 145011 67615349 89851580 118110116 133147152 6141201 4580590 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 144432 6141201 4725022 X 0 0 111968915 128422130 0 0 111968915 128422130 118110116 133147152 X 16496648 -43433 X false true X true false X 21742810 44860779 6039318 11950332 20820491 105413730 0 0 21742810 44860779 6039318 11950332 20820491 105413730 33031100 72382630 899785 830587 792185 838095 965239 4325891 0 0 0 0 0 6877 6877 109746498 0.65954 0.70176 X 117000 117000 4992588 5109588 405479 101370 false 0 0 510049 405479 915528 1373292 103545 117000 220545 127512 101370 228882 343323 514676 333177 181499 181499 CONSTRUCTION-IN-PROGRESS 87851580 LAND USE COST 2000000 89851580 0 RELATED PARTY PAYABLE 144432 144432 X 21818139 211903 211903 21606236 21606236 5527061 417473 417473 5109588 5109588 Part X, line 2: SWC Museum Corp. is a nonprofit corporation exempt from Federal income and California franchise taxes under Section 501(c)(3) of the Internal Revenue Code. The Museum believes it is in compliance with all applicable laws, however, upon audit by a taxing authority, if amounts are found due, the Museum may be liable for such taxes. Management has analyzed the Museum's tax positions taken on Federal and state income tax returns for all open tax years and has concluded that, as of June 30, 2018 and 2017 no liabilities are required to be recorded in connection with such tax positions in the Museum's financial statements. The 2015 through 2017 tax years remain open for examination by the taxing authorities. No interest or penalties were recognized during the year as the Museum has not recorded income tax contingencies. The Museum had an examination by the Internal Revenue Service for the 2011 tax year and there were no findings. The Museum continues to qualify for exemption from federal income tax. Part XI, Line 2D: RENTAL EXPENSES 211,903 Part XII, Line 2D: FOREIGN EXCHANGE Loss 43,433 RENTAL EXPENSES 211,903 Shehada CHANGE IN ACTIVITY 162,137 Total 417,473 Europe (Including Iceland and Greenland) 1 Fundraising 21294 Middle East and North Africa 12 Fundraising 320034 Middle East and North Africa 1 11 Program Services IS MUSEUM CONSTRUCTION 2053551 Middle East and North Africa 34 Program Services IS MUSEUM CONSTRUCTION 22129176 East Asia and the Pacific 2 Program Services IS MUSEUM CONSTRUCTION 107055 North America Fundraising 2692 1 60 1 60 24633802 24633802 false false true false false false Part I Line 3, Activities in region Total expenditures in the amount of $24,502,761 in the Middle East, $107,055 in Asia, $2,692 in North America and $21,294 in Europe 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 MUSEUM ARE UNDER CONSTRUCTION. UPON COMPLETION OF THE CENTER AND MUSEUM, ALL PROGRAM SERVICE EXPENSES WILL NO LONGER BE CAPITALIZED. X X X true true X X X X false false false false false false false false false Susan Burden CFO/CAO 214912 232821 0 0 8192 8874 12720 13780 15466 16756 251290 272231 0 0 Rabbi Marvin Hier Pres CEO Fdnr and Dean 344023 344023 0 0 57215 57215 13250 13250 5849 5849 420337 420337 0 0 Rabbi Meyer May Executive Director 163616 253269 0 0 36032 46203 10600 15900 13929 20893 224177 336265 0 0 Rabbi Abraham Cooper Associate Dean 44540 400855 0 0 5178 46605 2650 23850 3362 30260 55730 501570 0 0 Marlene Hier Director, Membership Dev 0 394982 0 0 0 15403 0 26500 0 11697 0 448582 0 0 Liebe Geft Dir Museum of Tolerance 44701 314480 0 0 1108 4430 788 25712 1632 11364 48229 355986 0 0 Alan D Hier Intl Dir Fundraising/Commun 195463 0 0 0 0 0 10250 0 2383 0 208096 0 0 0 Janice Prager National Director of Dev 34482 310340 0 0 0 0 2650 23850 1813 16315 38945 350505 0 0 SCHEDULE J, PART I, LINE 1A: CERTAIN STAFF RECEIVE A PARSONAGE ALLOWANCE FOR PROVIDING MINISTERIAL SERVICES FOR PERFORMING SACERDOTAL FUNCTIONS. An employee was requested to attend fundraising meetings in Israel during the High Holidays and he could not be away from his spouse during that time. The Center reimbursed $5,230 for airfare for his spouse to accompany him to Israel. This amount was included in taxable compensation.In very limited 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. SCHEDULE J, PART III: 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. COLERIDGE CAPITAL SEE BELOW 357517 Project Management false ALAN D HIER FAMILY RELATIONSHIP 207967 Employee false MARLENE HIER FORMER KEY EMPLOYEE 0 Former Employee false Schedule L Part IV Business Transactions Involving Interested Persons Coleridge Capital- Entity more than 35% owned by Larry A Mizel, Chairman of the Board. 990 part iii statement of program service accomplishments Line 1 THE ORGANIZATION 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 MULTI-MEDIA EXPERIENTIAL MUSEUMS, ONE FOR ADULTS AND ONE FOR CHILDREN; AN INTERNATIONAL CONFERENCE CENTER; AN EDUCATIONAL CENTER; AND A THEATER. THE MUSEUM OF TOLERANCE JERUSALEM WILL ALSO HOUSE FOUR INSTITUTES AN INSTITUTE FOR INTERNATIONAL AFFAIRS, AN INSTITUTE FOR THE JEWISH FUTURE, AN INSTITUTE FOR THE ADVANCEMENT OF CIVIL SOCIETY AND AN INSTITUTE FOR CHILD AND YOUTH DEVELOPMENT. THESE INSTITUTES WILL PROVIDE THE EDUCATIONAL PROGRAMS FOR THE MUSEUM OF TOLERANCE JERUSALEM. FORM 990 PART VI SECTION A GOVERNING BODY AND MANAGEMENT LINE 2 MARLENE HIER, FAMILY MEMBER OF RABBI HIER ALAN HIER, FAMILY MEMBER OF RABBI HIER FORM 990 PART VI SECTION B POLICIES LINE 11B Before filing, Form 990 and supplemental information to Form 990 is sent to all Board members for their review, questions and comments. Form 990 is discussed at the Finance Committee meeting, Executive Committee meeting and Board meeting to respond to all Board members' questions and comments. In addition, the Chief Financial Officer is available to either meet in person or discuss via telephone the Form 990 with those board members who are not able to attend the meetings. FORM 990 PART VI SECTION B POLICIES 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 POLICIES LINES 15A AND 15B 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 Committees 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 employees 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 DISCLOSURE LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990 PART VII SECTION A LINE 1A AVERAGE HOURS PER WEEK BOARD MEMBERS CONTRIBUTE THEIR TIME AND SERVICES UPON REQUEST AND ON AN AS-NEEDED BASIS, WHICH, THROUGHOUT THE YEAR, MAY DIFFER FROM THE AVERAGE NUMBER OF HOURS PER WEEK INCLUDED IN PART VII. Form 990 Part IX Statement of Functional Expenses General Stateme 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 completion of the Center and Museum, all program service expenses will no longer be capitalized. FORM 990, PART XI, LINE 9 Other changes in net assets or fund balances include foreign exchange loss totaling -$43,433. FORM 990 PART IX LINE 11G DESCRIPTION:ADMIN PROF. SERVICES TOTAL FEES:443977 FORM 990 PART IX LINE 11G DESCRIPTION:PUBLIC RELATIONS/COMMUNICATION TOTAL FEES:188778 FORM 990 PART IX LINE 11G DESCRIPTION:TRANSLATION SERVICES TOTAL FEES:126473 FORM 990 PART IX LINE 11G DESCRIPTION:PROFESSIONAL OPINIONS TOTAL FEES:92635 FORM 990 PART IX LINE 11G DESCRIPTION:F/R PROFESSIONAL FEES TOTAL FEES:69650 FORM 990 PART IX LINE 11G DESCRIPTION:RENDERING SERVICES TOTAL FEES:54540 FORM 990 PART IX LINE 11G DESCRIPTION:TAX & CONSULTING SERVICES TOTAL FEES:48900 FORM 990 PART IX LINE 11G DESCRIPTION:INSURANCE & CONSULTING SRVCS TOTAL FEES:4969 FORM 990 PART IX LINE 11G DESCRIPTION:REGISTERED AGENTS SERVICES TOTAL FEES:99 Simon Wiesenthal Center Inc 1399 S Roxbury Drive Los Angeles CA 90035 953964928 Human Rights CA 501(c)(3) 7 NA false AMIR SHEHADA BUILDING & DEVELOPMENT LTD 1 NATANZON STREET POB 303 HAIFA IS 3100201 CONSTRUCTION IS SWC MUSEUM C 0 608053 1.00000 true false false true false false false false false false false false false false false true true false false false AMIR SHEHADA BUILDING AND DEVELOPMENT LTD P 2344745 COST