2017-11-15T10:42:58-06:00 2016-12-31 461497033 EKS&H LLLP 8181 E TUFTS AVENUE SUITE 600 DENVER CO 802372579 990 2016-01-01 840404245 JEWISH COMMUNITY CENTERS OF DENVER JEWI 3033992660 350 SOUTH DAHLIA STREET DENVER CO 80246 LARA KNUETTEL CEO 3033992660 2017-11-14 1 DORI J EGGETT P00645252 3037409400 208.42.238.132 2017-11-15 10:36:02 MS P EC37ECE0FF53FE1DFF8E980E88E00C11881B4804 2758D11C408DF3479EE8351B290E162F317781B8 2016 2021-01-29 14:40:06Z LARA KNUETTEL 350 S DAHLIA STREET DENVER CO 802468102 13200949 0 X WWW.JCCDENVER.ORG X 1922 CO PROVIDE RECREATIONAL, CULTURAL, EDUCATIONAL, AND SOCIAL PROGRAMS TO THE COMMUNITY. 19 19 488 15 0 0 4595129 7011658 6212511 6043975 10379 491 39134 -20131 10857153 13035993 0 0 0 0 5317091 5962266 0 0 853253 3656523 4185280 8973614 10147546 1883539 2888447 20791287 25170173 10780451 13530002 10010836 11640171 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 1861898 1517809 CAMPING OPERATED AN OFF-SITE DAY CAMP AND AN OFF-SITE RESIDENTIAL RANCH CAMP FOR OVER 750 CHILDREN. 2844054 1854110 EARLY CHILDHOOD EDUCATION OPERATED AN ON-SITE & AN OFF-SITE FULLY LICENSED CHILDHOOD EDUCATION CENTER OFFERING A VARIETY OF PROGRAMS INCLUDING DAY CARE FOR 135 KIDS AGES INFANT TO 5 YEARS. 3677857 2544753 PARTICIPATORY RECREATION OFFERED A VARIETY OF PHYSICAL EDUCATION PROGRAMS AND ACTIVITIES FOR 2,000 PEOPLE OF ALL AGES. 414627 127303 GROUP & SOCIAL AND OTHER ACTIVITIES OFFERED A VARIETY OF CLASSES, LECTURES AND OTHER SPECIAL ACTIVITIES SERVING THE NEEDS OF YOUTH. 414627 127303 8798436 1 1 0 0 0 0 0 0 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 0 0 0 0 0 1 1 1 0 0 1 130 0 1 488 1 0 0 0 0 0 1 1 0 0 0 0 X 19 19 1 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 SUE ALLON DIRECTOR 1.00 X 0 0 0 DIANA ANDERSON DIRECTOR 1.00 X 0 0 0 ELISE BARISH DIRECTOR 1.00 X 0 0 0 DAN BARTELL DIRECTOR 1.00 X 0 0 0 ROBIN CHOTIN DIRECTOR 1.00 X 0 0 0 WARREN COHEN DIRECTOR 1.00 X 0 0 0 DAN COHEN DIRECTOR 1.00 X 0 0 0 DAVE EISNER DIRECTOR 1.00 X 0 0 0 KATIE FRISCH DIRECTOR 1.00 X 0 0 0 JEFF GELLER DIRECTOR 1.00 X 0 0 0 WENDY GLAZER DIRECTOR 1.00 X 0 0 0 MICHAEL GRAY DIRECTOR 1.00 X 0 0 0 ALEXIS LYN HAILPERN DIRECTOR 1.00 X 0 0 0 KENDRA HARRISON DIRECTOR 1.00 X 0 0 0 RABBI BRIAN P IMMERMAN DIRECTOR 1.00 X 0 0 0 MIKE KBOUDI DIRECTOR 1.00 X 0 0 0 KEN KRAMER DIRECTOR 1.00 X 0 0 0 ROBERT E LOUP DIRECTOR 1.00 X 0 0 0 ROBYN LOUP DIRECTOR 1.00 X 0 0 0 BETSY MORDECAI HEYMAN DIRECTOR 1.00 X 0 0 0 JULIE MORSE DIRECTOR 1.00 X 0 0 0 KATHY NEUSTADT DIRECTOR 1.00 1.00 X 0 0 0 SCOTT REISCH CHAIR 1.00 X X 0 0 0 DAN SEFF ASSISTANT TREASURER 1.00 X X 0 0 0 JASON SINDLER TREASURER 1.00 X X 0 0 0 MARC SOICHER DIRECTOR 1.00 X 0 0 0 MICHAEL STAENBERG DIRECTOR 1.00 X 0 0 0 STEFAN STEIN DIRECTOR 1.00 X 0 0 0 STEPHEN F STURM SECRETARY 1.00 X X 0 0 0 ELAINE TINTER DIRECTOR 1.00 1.00 X 0 0 0 GARY WAGNER DIRECTOR 1.00 X 0 0 0 EMILY WEBER DIRECTOR 1.00 X 0 0 0 LIZ WEINER DIRECTOR 1.00 X 0 0 0 STUART RAYNOR CEO TERM END 06/16 30.00 10.00 X 146325 36582 20902 ALISON HILL CEO TERM END 06/17 30.00 10.00 X 55385 13846 0 KARLA HANLON CFO TERM END 11/16 34.00 6.00 X 63033 15758 17203 264743 66186 38105 1 0 1 0 0 103792 577837 6330029 13065 7011658 HEALTH & PHYSICAL 624100 2544753 2544753 EARLY CHILDHOOD EDUCAT 624100 1854110 1854110 CAMP 624100 1517809 1517809 MACCABI 624100 88465 88465 GROUP & SOCIAL 624100 38838 38838 6043975 491 491 37840 0 37840 37840 37840 53000 577837 151891 -98891 -98891 25141 13065 12076 12076 MISCELLANEOUS 900099 28844 28844 28844 13035993 6072819 0 -48484 295226 257685 8800 28741 4829980 4246762 140339 442879 33088 26867 1225 4996 427514 350126 15423 61965 376458 330179 10468 35811 175 175 77967 54608 7900 15459 388974 280289 36758 71927 65619 45133 6421 14065 1338517 1164127 59047 115343 406382 342615 40330 23437 147308 135473 3711 8124 50906 42663 1714 6529 225858 192372 32664 822 604124 543206 59422 1496 19504 13661 1976 3867 REPAIRS AND MAINTENANCE 669888 605608 62702 1578 MISCELLANEOUS 109991 92421 5658 11912 BAD DEBT EXPENSE 42305 41772 180 353 LICENSES AND FEES 37762 32694 1119 3949 10147546 8798436 495857 853253 603571 432522 21206 86034 774277 362504 27734 48248 26268314 10728237 11996050 15540077 4320914 4556055 3047535 4144733 20791287 25170173 674402 1332487 1146119 978618 6888129 6476537 2071801 4742360 10780451 13530002 X 2414670 3017067 3553993 4579228 4042173 4043876 10010836 11640171 20791287 25170173 X 2888447 -1259112 X 0 1 X 1 0 X 1683491 1826179 2651707 4595129 7011658 17768164 7295499 7426616 6667977 6212511 6043975 33646578 8978990 9252795 9319684 10807640 13055633 51414742 121485 325575 69722 430409 328641 1275832 0 121485 325575 69722 430409 328641 1275832 50138910 6745 38952 44575 34803 38331 163406 6745 38952 44575 34803 38331 163406 51427 46934 60230 30143 28844 217578 9037162 9338681 9424489 10872586 13122808 51795726 0.96800 0.96990 0.00320 0.00280 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2012 AMOUNT: $ 51,427. 2013 AMOUNT: $ 46,934. 2014 AMOUNT: $ 60,230. 2015 AMOUNT: $ 30,143. 2016 AMOUNT: $ 28,844. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4683076 101692 251676 202726 4833718 4923860 150670 -176970 214484 4683076 4852437 105287 182509 216373 4923860 4403995 656011 207569 4852437 4136283 461977 194265 4403995 0.89930 0.10070 1 0 990053 990053 20787913 6959266 13828647 563189 412981 150208 3927159 3355990 571169 15540077 INVENTORY - ROSE COMMUNITY FOUNDATION 4532055 F PARTNERSHIP INTEREST 24000 C 4556055 OTHER ASSETS 21570 LONG TERM PLEDGE RECEIVABLES 4123163 4144733 INTERCOMPANY PAYABLE 917576 CHECKS IN EXCESS OF BANK BALANCE 2000000 OPERATING LOANS 1824784 4742360 X 14566742 1530749 1530749 13035993 0 13035993 12807605 2660059 2660059 10147546 0 10147546 PART V, LINE 4: THE ENDOWMENT FUNDS ARE HELD BY JEWISH COMMUNITY CENTERS OF DENVER AND ROSE COMMUNITY FOUNDATION. A PORTION OF THE ENDOWMENT FUNDS ARE RESTRICTED FOR MIZEL CENTER FOR ARTS AND CULTURE, A RELATED ORGANIZATION. THE JCC PORTION IS RESTRICTED FOR SCHOLARSHIPS, THE EARLY CHILDHOOD CENTER, AND OTHER OPERATIONAL NEEDS. PART X, LINE 2: THE CENTER APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE COMBINED FINANCIAL STATEMENT IMPACT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN; THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF DECEMBER 31, 2016 OR 2015. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED AS GENERAL AND ADMINISTRATIVE EXPENSES. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF DECEMBER 31, 2016 OR 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF MIZEL CENTER FOR ARTS AND CULTURE 3,206,596. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -1,786,087. CHANGE IN VALUE OF COMMUNITY FOUNDATIONS 110,240. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF MIZEL CENTER FOR ARTS AND CULTURE 3,076,794. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -1,352,143. IMPAIRMENT OF PROPERTY AND EQUIPMENT 185,088. WRITE OFF OF PLEDGES RECEIVABLE 750,320. ANNUAL DINNER 586825 538825 48000 39931 66551 26621 HALL OF FAME 44012 39012 5000 5636 9394 3758 630837 577837 53000 45567 75945 30379 151891 -98891 25141 13065 1 1.00000 25141 13065 13065 12076 CO 1 0 0 0 1.00000 RUBIN BROWN 350 SOUTH DAHLIA STREET DENVER CO 80246 0 MICHAEL RUDNICK 0 POKER TOURNAMENT X 0 X X X 1 0 0 0 0 0 0 0 0 STUART RAYNOR CEO TERM END 06/16 142487 35622 0 0 3838 960 7887 1972 8834 2209 163046 40763 0 0 PART I, LINE 4A STUART RAYNOR RECEIVED A SEVERANCE PAYMENT OF $26,303 FOR SERVICES RENDERED TO JEWISH COMMUNITY CENTERS OF DENVER AND MIZEL CENTER FOR ARTS AND CULTURE. SCHEDULE J, PART II COMPENSATION OF STUART RAYNOR: STUART RAYNOR'S TOTAL COMPENSATION REPRESENTS COMPENSATION FOR SERVICES RENDERED TO JEWISH COMMUNITY CENTERS OF DENVER AND MIZEL CENTER FOR ARTS AND CULTURE. 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 2 DIRECTORS ROBERT & ROBYN LOUP HAVE A FAMILY RELATIONSHIP. 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 DOES NOT MAKE 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 110,240. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -433,944. IMPAIRMENT OF PROPERTY AND EQUIPMENT -185,088. WRITE-OFF OF PLEDGES RECEIVABLE -750,320. 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 M 38838 MIZEL CENTER FOR ARTS AND CULTURE N 280508 MIZEL CENTER FOR ARTS AND CULTURE O 1747249 MIZEL CENTER FOR ARTS AND CULTURE Q 1786573