2018-10-09T11:51:19-05:00 2017-12-31 BRUCE E BERNSTIEN & ASSOCIATES 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2017-01-01 752113723 DALLAS HOLOCAUST MUSEUM % KELLY ROSALES DALL 2147417500 211 N RECORD STREET SUITE 100 DALLAS TX 752023361 KELLY ROSALES CFO 2147417500 2018-10-09 true BRUCE E BERNSTIEN P01424343 2147060840 66.196.249.54 75901220182825000001 2018-10-09 P C7BE3DF523851D85B200EA1BB267038054513232 C44AE50FE600EC652E3A179CACDCAFF2F0ABFD44 2017 2018-06-14 16:35:46Z MARY P HIGGINS 211 NORTH RECORD STREET 100 DALLAS TX 752023361 33616565 false X DALLASHOLOCAUSTMUSEUM.ORG X 1986 TX THE MUSEUM IS DEDICATED TO TEACH THE HISTORY OF THE HOLOCAUST AND ADVANCE HUMAN RIGHTS TO COMBAT PREJUDICE, HATRED AND INDIFFERENCE. 55 54 36 108 7602 3834 13640818 31932627 447892 483453 85989 506735 477811 437103 14652510 33359918 0 0 0 0 1751223 1973181 0 0 1076391 1234489 1343218 2985712 3316399 11666798 30043519 33706718 63934550 720215 602822 32986503 63331728 THE DALLAS HOLOCAUST MUSEUM/CENTER FOR EDUCATION AND TOLERANCE IS DEDICATED TO TEACH THE HISTORY OF THE HOLOCAUST AND ADVANCE HUMAN RIGHTS TO COMBAT PREJUDICE HATRED AND INDIFFERENCE. false false 1698668 508103 The Dallas Holocaust Museum provides life-changing educational experiences about one of historys most horrifying tragedies and its aftermath. During 2017, 50,331 walk-in visitors and 36,212 school children and teacher/chaperones visited. More than 16,968 of these students were able to visit through the generosity of private donors who gave to the Museum Experience Fund. This fund makes visits possible for economically disadvantaged students. Membership at year-end was 1,350. In 2017, the Museums 4th annual Upstander Speaker Series featured human rights standouts, including George Takei, who spoke about his familys experience in a Japanese American internment camp and his work with the LGTBQ community; Dr. Mehnaz Afridi, whose research aims to understand Muslim, Jewish, and Christian relations and to promote interfaith dialogue; and Dr. Samantha Nutt, who founded the international humanitarian organization War Child to provide crucial services to children and their families on the front lines of many of the worlds major crises. The museum organized and led 15 teacher workshops across Texas, hosted its 5th annual three-day Holocaust and Human Rights Educator Conference and organized several Holocaust Survivor events. In addition to the core exhibit, 2017 rotating special exhibits included: Filming the Camps: From Hollywood to Nuremberg and Fighting for the Right to Fight: The African American Experience in World War II. 1698668 true true false false false false false true false true true false false false false true true false false false false false false false true false false false false true false false false false false false false true true true false false false false false false false true 36 0 true 36 true true true false false false false true true false false false false X 55 54 true false true false false false false true true false false true true true true true true true false false X KELLY ROSALES 2147417500 211 NORTH RECORD STREET SUITE 100 DALLAS TX 752023361 X STEPHEN WALDMAN IMMEDIATE PAST CHAIRPERSON 2.0 0.0 X X 0 0 0 HYLTON JONAS CHAIR OF STEERING COMMITTEE 1.0 0.0 X 0 0 0 GARY EISENSTAT BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID B ACKERMAN BOARD MEMBER 1.0 0.0 X 0 0 0 FLORENCE DONALD 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D, PART X, LINE 2 THE MUSEUM IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"), EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME. IN ADDITION, THE MUSEUM HAS BEEN CLASSIFIED AS A PUBLIC CHARITY UNDER THE CODE. SHOULD THE MUSEUM ENGAGE IN ACTIVITIES UNRELATED TO THE PURPOSE FOR WHICH IT WAS CREATED, TAXABLE INCOME SHOULD RESULT. The Museum recorded a liability for unrelated business income tax due in the amount of $980 which is included in accounts payable and accrued expenses as of December 31, 2017 and a receivable for an overpayment of unrelated business income tax in the amount of $7,659 which is included in other receivables as of December 31, 2016 related to parking lot revenue. The Museum believes it has taken no significant uncertain tax positons. GAAP requires the evaluation of tax positions taken or expected to be taken in the course of preparing the Museums tax returns to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. Reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. The Museum is relying on its tax-exempt status and its adherence to all applicable laws and regulations to preserve that status. However, the conclusions regarding the uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations and interpretations thereof. The Museum recognizes interest and penalties, if any, related to uncertain tax positions as administrative expenses. The Museums Informational returns are generally subject to examination for three years after the later of the due date or date of filing. As a result, the Museum is no longer subject to income tax examinations by tax authorities for years prior to fiscal year 2014. COLLECTIONS OF ART, HISTORICAL TREASURES, OR OTHER SIMILAR ASSETS FORM 990, SCHEDULE D, PART III, LINE 1A & 4 THE MUSEUM HAS A COLLECTION OF HISTORICAL ARTIFACTS THAT IT PROTECTS AND PRESERVES. THE COLLECTION PROVIDES A FOUNDATION FOR EXHIBITIONS, RESEARCH, AND EDUCATIONAL PUBLIC PROGRAMMING DEDICATED TO TEACHING THE HISTORY OF THE HOLOCAUST AND ADVANCING HUMAN RIGHTS TO COMBAT PREJUDICE, HATRED, AND INTOLERANCE. THE MUSEUM HAS AN ARCHIVIST TO ENSURE THE COLLECTION IS PROTECTED AND PRESERVED AND A DETAILED COLLECTIONS MANAGEMENT POLICY WHICH GOVERNS THE STEWARDSHIP OF THESE COLLECTIONS. THE MUSEUM ACCOUNTS FOR HISTORICAL ARTIFACTS AS COLLECTION ITEMS IF THEY MEET THE DEFINITION OF COLLECTION ACCORDING TO THE CRITERIA FOR RECOGNITION UNDER FINANCIAL ACCOUNTING STANDARD BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC")958-360-25-3, NOT-FOR-PROFIT ENTITIES - PROPERTY, PLANT AND EQUIPMENT. THE CRITERIA STATE THAT TO BE A COLLECTION THE ASSETS ARE (A)HELD FOR PUBLIC EXHIBITION, (B)PROTECTED AND PRESERVED, AND (C)ARE SUBJECT TO AN ORGANIZATIONAL POLICY THAT REQUIRES THE PROCEEDS FROM THE SALE OF HISTORICAL ARTIFACTS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS ABSENT ANY DONOR IMPOSED RESTRICTIONS. EACH OF THE ITEMS IS CATALOuGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. THE MUSEUM HAS A POLICY OF NOT CAPITALIZING THE COLLECTION OF HISTORIC ARTIFACTS IN ITS FINANCIAL STATEMENTS. ACCORDINGLY, NO COLLECTION ITEMS ARE RECOGNIZED AS ASSETS, WHETHER THEY ARE PURCHASED OR RECEIVED AS A DONATION. PURCHASES OF COLLECTION ITEMS REDUCE UNRESTRICTED NET ASSETS IN THE PERIOD WHEN PURCHASED. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASS. THERE WERE 31 AND 29 ADDITIONS OF INDIVIDUAL OBJECTS TO THE COLLECTION DURING THE YEARS ENDED DECEMBER 31, 2017 AND 2016, RESPECTIVELY, THROUGH GIFTS,TRANSFERS OR PURCHASES. THE MUSEUM DID NOT PURCHASE OR EXPENSE INDIVIDUAL OBJECTS DURING THE YEARS ENDED DECEMBER 31, 2017 AND 2016. THERE WERE NO DEACCESSIONS DURING THE YEAR ENDED DECEMBER 31, 2017 AND 2016. AS OF DECEMBER 31, 2017 AND 2016, THE MUSEUM HAS APPROXIMATELY $229,000 AND $212,000, RESPECTIVELY, OF DONATED ARTIFACTS THAT HAVE NOT BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. COLLECTION DESCRIPTION FORM 990, SCHEDULE D, PART III, LINE 4 DHM/CET collectS artifacts that reflect the experiences of Holocaust survivors, refugees, hidden children and liberators of N Texas. The artifacts cover pre-war life, the war and the holocaust, and post-war emigration and recovery. INTENDED USE OF ENDOWMENT FUNDS FORM 990, SCHEDULE D, PART V, LINE 4 THE DONOR-RESTRICTED ENDOWMENTS WERE ESTABLISHED TO GENERATE INCOME FOR SCHOLARSHIPS, STAFF DEVELOPMENT, AND THE MUSEUM EXPERIENCE PROGRAM. THE BOARD DESIGNATED ENDOWMENT WAS ESTABLISHED TO GENERATE INCOME FOR GENERAL OPERATIONS. HOPE OF HUMANIT 1039581 874202 165379 6128 105993 45098 20203 SPRING-WIESENTA 154213 127664 26549 12756 12647 8736 1 23579 23579 365 5385 1217373 1025445 191928 6493 118749 57745 34324 217311 -25383 X X X X X X false true false false false false false false false MARY PAT HIGGINS PRESIDENT, CEO 330096 0 35000 0 3938 0 34021 0 8378 0 411433 0 0 0 FORM 990, PART I, LINE 4B OFFICER LISTED ON PART VII PATICIPATING IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN MARY PAT HIGGINS $30,000 STEVE WALDMAN BOARD MEMBER 9794 INSURANCE BROKER FEE false TRANSACTIONS WITH INTERESTED PERSON FORM 990, SCHEDULE L, PART IV, LINE 1 STEVE WALDMAN IS THE CEO OF WALDMAN BROTHERS. $9,794 INSURANCE BROKER FEE WAS PAID TO WALDMAN BROTHERS, NOT TO STEVE WALDMAN DIRECTLY. X 0 N/A X 7 645833 FMV X 4299 FMV false false false CONTRIBUTION OF ART FORM 990, SCHEDULE M, PART I, LINE 33 DALLAS HOLOCAUST MUSEUM RECEIVED CONTRIBUTIONS OF ART DURING THE YEAR. HOWEVER, AS ALLOWED UNDER SFAS 116 (ASC 958-360-25), THE MUSEUM DID NOT CAPITALIZE ITS COLLECTIONS AND REPORTED ZERO ON FORM 990, PART VIII, STATEMENT OF REVENUE, LINE 1G FOR THE CONTRIBUTIONS. AS SUCH, THE AMOUNT OF CONTRIBUTIONS OF ART REPORTED ON SCHEDULE M, PART I, LINE 2, COLUMN C EQUALS ZERO. SIGNIFICANT CHANGES TO THE GOVERNING DOCUMENTS FORM 990, PART VI, LINE 4 SECTION 5.11 Add a Current Issues Committee REVIEW PROCESS FORM 990, PART VI, LINE 11B AFTER COMPLETION OF THE ANNUAL AUDIT BY INDEPENDENT CPAS THE FORM 990 WAS PREPARED BY AN OUTSIDE CPA. THE COMPLETED FORM WAS REVIEWED BY THE ORGANIZATION'S CFO, AND THE PRESIDENT/CEO, AND THEN CIRCULATED FOR REVIEW BY THE FINANCE COMMITTEE AND FULL BOARD OF DIRECTORS BEFORE FILING THIS FORM 990. MONITORING AND ENFORCING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY FORM 990, PART VI, LINE 12C THE ORGANIZATION FOLLOWS SECTION 7.05 "CONFLICTS OF INTEREST AND CONTRACTS OR AGREEMENTS INVOLVING DIRECTORS OR OFFICERS" OF THE BYLAWS OF DALLAS HOLOCAUST MUSEUM TO REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY. COMPENSATION DETERMINATION PROCESS FORM 990, PART VI, LINE 15A THE EXECUTIVE COMMITTEE ACTS ON THE RECOMMENDATION OF THE CHAIRMAN OF THE BOARD AND THE COMPENSATION COMMITTEE. THE PRESIDENT/CEO APPROVES COMPENSATION FOR ALL OTHER STAFF. AVAILABILITY OF GOVERNING DOC,CONFLICT OF INT POLICY & OTHER DOC FORM 990, PART VI, LINE 19 Governing Documents and Conflict of Interest Policy are made available upon request. Audited Financial Statements are made available on the DHM/CET website. OTHER CHANGES IN NET ASSETS OR FUND BALANCES FORM 990, PART XI, LINE 9 TAX EXPENSE RELATED TO UBI ($980)