2016-11-15T10:26:10-06:00 2015-12-31 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372521 990 2015-01-01 840404245 JEWISH COMMUNITY CENTERS OF DENVER JEWI 3033992660 350 SOUTH DAHLIA STREET DENVER CO 80246 KARLA HANLON CFO 3033992660 2016-11-15 1 DORI J EGGETT P00645252 3037409400 2015 2017-02-10 21:41:12Z KARLA HANLON 350 S DAHLIA STREET DENVER CO 802468102 10941614 0 X WWW.JCCDENVER.ORG X 1922 CO PROVIDE RECREATIONAL, CULTURAL, EDUCATIONAL, AND SOCIAL PROGRAMS TO THE COMMUNITY. 35 35 462 35 0 0 2651707 4595129 6667977 6212511 5775 10379 77971 39134 9403430 10857153 0 0 0 0 4970253 5317091 0 0 688718 3399309 3656523 8369562 8973614 1033868 1883539 17395134 20791287 7532961 10780451 9862173 10010836 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 1658900 1584498 CAMPING OPERATED AN OFF-SITE DAY CAMP AND AN OFF-SITE RESIDENTIAL RANCH CAMP FOR OVER 1,600 CHILDREN. 2552165 1731147 EARLY CHILDHOOD EDUATION OPERATED AN ON-SITE & AN OFF-SITE FULLY LICENSED CHILDHOOD EDUCATION CENTER OFFERING A VARIETY OF PROGRAMS INCLUDING DAY CARE FOR 265 KIDS AGES INFANT TO 5 YEARS. 3331031 2565884 PARTICIPATORY RECREATION OFFERED A VARIETY OF PHYSICAL EDUCATION PROGRAMS AND ACTIVITIES FOR 4,500 PEOPLE OF ALL AGES. 215033 361125 GROUP & SOCIAL AND OTHER ACTIVITIES OFFERED A VARIETY OF CLASSES, LECTURES AND OTHER SPECIAL ACTIVITIES SERVING THE NEEDS OF YOUTH. 215033 361125 7757129 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 33 0 1 462 1 0 0 0 0 0 1 1 0 0 0 0 X 35 35 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KARLA HANLON 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 RICH COHN DIRECTOR 1.00 X 0 0 0 GARY DRAGUL 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 PAUL GILLIS SECRETARY 5.00 X 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 VP - DEVELOPMENT 5.00 X X 0 0 0 JULIE MORSE DIRECTOR 1.00 X 0 0 0 NANCY NAIMAN KAUFMAN DIRECTOR 1.00 X 0 0 0 KATHY NEUSTADT DIRECTOR 1.00 1.00 X 0 0 0 SCOTT REISCH PRESIDENT 5.00 X X 0 0 0 SCOTT ROBINSON DIRECTOR 1.00 X 0 0 0 DAN SEFF DIRECTOR 1.00 X 0 0 0 JASON SINDLER TREASURER 5.00 X X 0 0 0 MARC SOICHER DIRECTOR 1.00 X 0 0 0 STEFAN STEIN VP - GOVERNANCE 5.00 X X 0 0 0 STEPHEN F STURM DIRECTOR 1.00 X 0 0 0 ELAINE TINTER DIRECTOR 1.00 5.00 X 0 0 0 GARY WAGNER DIRECTOR 1.00 X 0 0 0 LIZ WEINER DIRECTOR 2.00 X 0 0 0 STUART RAYNOR CEO 30.00 10.00 X 218132 54532 45751 MICHAEL RUDNICK ASST EXECUTIVE DIRECTOR 40.00 X 118095 0 10017 KARLA HANLON CFO 34.00 6.00 X 67867 16967 18959 404094 71499 74727 2 0 1 0 EKS&H LLLP 7979 E TUFTS AVE SUITE 400 DENVER CO 80237 AUDIT/TAX/IT SUPPORT 169798 1 308103 368248 3918778 6310 4595129 HEALTH & PHYSICAL 624100 2565884 2565884 EARLY CHILDHOOD EDUCAT 624100 1731147 1731147 CAMP 624100 1584498 1584498 GROUP & SOCIAL 624100 218838 218838 MACCABI 624100 112144 112144 6212511 10379 10379 24424 0 24424 24424 24424 35528 368248 78151 -42623 -42623 33500 6310 27190 27190 MISCELLANEOUS 900099 30143 30143 30143 10857153 6242654 0 19370 465880 406806 15061 44013 4048183 3534872 130870 382441 15585 13609 504 1472 373181 325862 12064 35255 414262 365934 11206 37122 132 92 14 26 57457 40133 5980 11344 146762 102513 15274 28975 94840 83971 3575 7294 820285 728222 8675 83388 332624 301122 30729 773 84953 75853 2120 6980 62988 50944 2768 9276 225225 137385 69869 17971 778557 700049 76580 1928 7717 5548 748 1421 REPAIRS AND MAINTENANCE 830066 753117 75059 1890 BAD DEBT EXPENSE 142948 87197 44345 11406 MISCELLANEOUS 51029 31127 15830 4072 LICENSES AND FEES 20940 12773 6496 1671 8973614 7757129 527767 688718 526605 603571 261774 21206 765942 774277 38080 27734 22454530 10458480 10504438 11996050 4658587 4320914 639708 3047535 17395134 20791287 221128 674402 1087619 1146119 5663265 6888129 560949 2071801 7532961 10780451 X 3853058 2414670 1970300 3553993 4038815 4042173 9862173 10010836 17395134 20791287 X 1883539 -1734876 X 0 1 X 1 0 X 3391421 1683491 1826179 2651707 4595129 14147927 7087496 7295499 7426616 6667977 6212511 34690099 10478917 8978990 9252795 9319684 10807640 48838026 74036 121485 325575 69722 430409 1021227 0 74036 121485 325575 69722 430409 1021227 47816799 10547 6745 38952 44575 34803 135622 10547 6745 38952 44575 34803 135622 6659 6659 131856 51427 46934 60230 30143 320590 10627979 9037162 9338681 9424489 10872586 49300897 0.96990 0.97420 0.00280 0.00230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4923860 150670 -176970 214484 4683076 4852437 105287 182509 216373 4923860 4403995 656011 207569 4852437 4136283 461977 194265 4403995 4391710 30500 -90763 195164 4136283 0.90470 0.09530 1 0 990053 990053 17048570 6955650 10092920 553689 398158 155531 3862218 3104672 757546 11996050 INVENTORY - ROSE COMMUNITY FOUNDATION 4296914 F PARTNERSHIP INTEREST 24000 C 4320914 OTHER ASSETS 21570 LONG TERM PLEDGE RECEIVABLES 2874683 457B PLAN 151282 3047535 INTERCOMPANY PAYABLE 966335 PLAN LIABILITY 151282 CHECKS IN EXCESS OF BANK BALANCE 954184 2071801 X 11888743 1031590 1031590 10857153 0 10857153 11730918 2757304 2757304 8973614 0 8973614 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, 2015 OR 2014. 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, 2015 OR 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF MIZEL CENTER FOR ARTS AND CULTURE 3,210,843. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -2,002,283. CHANGE IN VALUE OF COMMUNITY FOUNDATIONS -176,970. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF MIZEL CENTER FOR ARTS AND CULTURE 3,201,681. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -1,434,129. IMPAIRMENT OF PROPERTY AND EQUIPMENT 830,277. WRITE OFF OF PLEDGES RECEIVABLE 159,475. ANNUAL DINNER 403776 368248 35528 23445 39075 15631 403776 368248 35528 23445 39075 15631 78151 -42623 33500 6310 1 1.00000 33500 6310 6310 27190 CO 1 0 0 0 1.00000 KARLA HANLON 350 SOUTH DAHLIA STREET DENVER CO 80246 0 ELLEN BELLER RAFFLE X 0 X X X 0 0 0 0 0 0 0 0 0 STUART RAYNOR CEO 192342 48085 20353 5088 5437 1359 26394 6598 10207 2552 254733 63682 0 0 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 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 11 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 -176,970. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -568,154. IMPAIRMENT OF PROPERTY AND EQUIPMENT -830,277. WRITE-OFF OF PLEDGES RECEIVABLE -159,475. 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 1 0 0 0 MIZEL CENTER FOR ARTS AND CULTURE M 218838 MIZEL CENTER FOR ARTS AND CULTURE N 283018 MIZEL CENTER FOR ARTS AND CULTURE O 1783445 MIZEL CENTER FOR ARTS AND CULTURE P 1626684