2016-10-17T17:00:23-05:00 2015-12-31 BRUCE E BERNSTIEN & ASSOCIATES 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2015-01-01 752113723 DALLAS HOLOCAUST MUSEUM % KELLY ROSALES DALL 2147417500 211 N RECORD STREET SUITE 100 DALLAS TX 752023361 MARY P HIGGINS PRESIDENT 2147417500 2016-05-06 true BRUCE E BERNSTIEN P01424343 2147060840 2015 2017-02-10 21:41:12Z MARY P HIGGINS 211 NORTH RECORD STREET 100 DALLAS TX 752023361 10513236 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. 53 52 31 108 317504 312709 9719419 9338337 366890 384906 93570 74886 160374 339257 10340253 10137386 0 0 0 0 1210904 1403861 221854 156174 694546 687579 855121 2120337 2415156 8219916 7722230 17108066 21666913 3242452 280423 13865614 21386490 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 1270428 404358 The Dallas Holocaust Museum provides life-changing educational experiences about one of historys most horrifying tragedies and its aftermath. During 2015, 36,989 walk-in visitors and 35,513 school children and teacher/chaperones visited. More than 13,700 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 1,054. In 2015 the Museums 2nd annual Upstander Speaker Series featured human rights standouts and academic experts including Michael Sam, the first openly gay player drafted to the NFL, Polands Chief Rabbi, Rabbi Michael Schudrich, who combats antisemitism and works with Polish citizens rediscovering their Jewish heritage, and Lieutenant-General Romeo Dallaire (Ret.), Force Commander, UN Assistance Mission for Rwanda, and celebrated humanitarian. The museum organized and led teacher workshops across Texas, hosted its 3rd annual two-day Holocaust and Human Rights Conference and several Survivor events. In addition to the core exhibit, 2015 rotating special exhibits included: The Wartime Escape: Margret and H.A. Reys Journey from France, Ground Zero 360: Never Forget, and Holocaust by Bullets. 1270428 true true false false false false false true false true true true false false false true true false false false false false false true true false false false false true false false false false false false false true true true false false false false false false false true 28 0 true 31 true true true false false false false true true false false false false X 53 52 true false false 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 STEPHEN WALDMAN CHAIRMAN OF THE BOARD 2.0 0.0 X X 0 0 0 HYLTON JONAS IMMEDIATE PAST CHAIRMAN 2.0 0.0 X 0 0 0 GARY EISENSTAT VICE PRESIDENT 2.0 0.0 X X 0 0 0 DON GLENDENNING BOARD MEMBER 1.0 0.0 X 0 0 0 FLORENCE DONALD SHAPIRO VICE PRESIDENT & CHAIR ELECT 2.0 0.0 X X 0 0 0 BILLIE IDA WILLIAMSON TREASURER 2.0 0.0 X X 0 0 0 JOHN RAPHAEL ASSISTANT TREASURER 2.0 0.0 X X 0 0 0 GAIL SACHSON SECRETARY 2.0 0.0 X X 0 0 0 MICHELLE ANDERSON ASSISTANT SECRETARY 2.0 0.0 X X 0 0 0 DARAB GANJI ASSISTANT SECRETARY 2.0 0.0 X X 0 0 0 STANLEY RABIN MEMBER-AT-LARGE 2.0 0.0 X 0 0 0 RANDALL ROSENBLATT ASSISTANT SECRETARY 2.0 0.0 X X 0 0 0 CHARLES TEICHMAN ASSISTANT SECRETARY 2.0 0.0 X X 0 0 0 THOMAS HALSEY MEMBER-AT-LARGE 2.0 0.0 X 0 0 0 JAMES HOGUE MEMBER-AT-LARGE 2.0 0.0 X 0 0 0 FRANK RISCH ASSISTANT SECRETARY 2.0 0.0 X X 0 0 0 LARRY SCHOENBRUN MEMBER-AT-LARGE 2.0 0.0 X 0 0 0 RON STEINHART MEMBER-AT-LARGE 2.0 0.0 X 0 0 0 JEFFREY BECK BOARD MEMBER 1.0 0.0 X 0 0 0 RONALD T BROWN BOARD MEMBER 1.0 0.0 X 0 0 0 EVEY FAGADAU BOARD MEMBER 1.0 0.0 X 0 0 0 SAM COATS BOARD MEMBER 1.0 0.0 X 0 0 0 JASON DOWNIE BOARD MEMBER 1.0 0.0 X 0 0 0 REBECCA FLETCHER BOARD MEMBER 1.0 0.0 X 0 0 0 ELLIOTT GARSEK BOARD MEMBER 1.0 0.0 X 0 0 0 MARSHA GASWIRTH BOARD MEMBER 1.0 0.0 X 0 0 0 MAX GLAUBEN BOARD MEMBER 1.0 0.0 X 0 0 0 KENNY GOLDBERG BOARD MEMBER 1.0 0.0 X 0 0 0 ROBERT HOODIS BOARD MEMBER 1.0 0.0 X 0 0 0 WILLIE HORNBERGER BOARD MEMBER 1.0 0.0 X 0 0 0 PAUL KESSLER BOARD MEMBER 1.0 0.0 X 0 0 0 RICHARD KRUMHOLZ BOARD MEMBER 1.0 0.0 X 0 0 0 LIZA LEE BOARD MEMBER 1.0 0.0 X 0 0 0 STAN LEVENSON BOARD MEMBER 1.0 0.0 X 0 0 0 NATE LEVINE BOARD MEMBER 1.0 0.0 X 0 0 0 RANDALL LIEBERMAN BOARD MEMBER 1.0 0.0 X 0 0 0 BRIAN LIDJI BOARD MEMBER 1.0 0.0 X 0 0 0 THAIS HANSON BOARD MEMBER 1.0 0.0 X 0 0 0 RICHARD MASSMAN BOARD MEMBER 1.0 0.0 X 0 0 0 ZSUZSANNA OZSVATH BOARD MEMBER 1.0 0.0 X 0 0 0 MORGAN HARE BOARD MEMBER 1.0 0.0 X 0 0 0 JACK REPP BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL SCHIFF BOARD MEMBER 1.0 0.0 X 0 0 0 ANDREW SCHULTZ BOARD MEMBER 1.0 0.0 X 0 0 0 NICHOLAS N POURNADER BOARD MEMBER 1.0 0.0 X 0 0 0 JEFFREY SIMON BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID SMALL BOARD MEMBER 1.0 0.0 X 0 0 0 MICHAEL STERN BOARD MEMBER 1.0 0.0 X 0 0 0 BRYAN MARK RIGG BOARD MEMBER 1.0 0.0 X 0 0 0 ALISON WEINSTEIN BOARD MEMBER 1.0 0.0 X 0 0 0 LOUIS ZWEIG BOARD MEMBER 1.0 0.0 X 0 0 0 DAPHNE SYDNEY BOARD MEMBER 1.0 0.0 X 0 0 0 JIM TOLBERT BOARD MEMBER 1.0 0.0 X 0 0 0 MARY PAT HIGGINS PRESIDENT/CEO 40.0 0.0 X 387523 0 7917 KELLY ROSALES CFO 25.0 0.0 X 60068 0 0 447591 0 7917 1 false true false BERENBAUM GROUP LLC 1124 S ORLANDO AVE LOS ANGELES CA 90035 EXHIBIT DESIGN 126509 1 41129 315327 805235 5750 8170896 1456548 9338337 ADMISSIONS 377031 377031 OTHER EDUCATIONAL PROGRAM SERVICE FEE 7875 7875 384906 29023 29023 0 0 455604 116625 338979 0 338979 308791 30188 45863 45863 45863 45863 199754 805235 227641 -27887 -27887 0 59749 31584 28165 19452 8713 0 10137386 404358 317504 77187 0 0 0 0 455508 79088 238016 138404 0 781250 441736 50995 288519 0 95099 44211 25700 25188 72004 33689 18520 19795 33003 3362 25537 4104 0 11625 11625 0 156174 156174 0 7097 3230 3867 144540 144249 291 106990 42113 45452 19425 36859 22009 5122 9728 0 273034 239624 11617 21793 11817 1283 8093 2441 0 275 248 27 0 0 64208 50957 5123 8128 0 EDUCATION/PROGRAMS & EXHIBIT 163768 163768 EMPLOYMENT 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6370038 6370038 338596 225836 112760 990957 331844 659113 7141911 BOARD DESIGNATED ENDOWMENT INV 1084572 F DONOR RESTRICTED ENDOWMENT INV 163281 F UNRELATED TO ENDOWMENT INVMNT 1017 F 1248870 0 0 X 10074113 -95067 110196 -78402 -63273 10137386 10137386 2553237 110196 27885 138081 2415156 2415156 OTHER RECONCILIATION OF REVENUE PER AUDIT WITH PER RETURN FORM 990, SCHEDULE D, PART XI, LINE 2D FUNDRAISING EVENTS EXPENSE: $ 27,887 ESTIMATED TAX PAID FOR UBI: ($ 106,290) ROUNDING: $ 1 TOTAL: ($ 78,402) OTHER RECONCILIATION OF EXPENSE PER AUDIT WITH PER RETURN FORM 990, SCHEDULE D, PART XII, LINE 2D FUNDRAISING EVENTS EXPENSE: $27,887 ROUNDING: ($ 2) TOTAL: $27,885 FIN 48 (ASC 740) FORM 990, SCHEDULE 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 GENERATED AN UNRELATED BUSINESS INCOME TAX LIABILITY, RECORDED IN ACCOUNTS PAYABLE OF $1,063 AND $36,873 RELATED TO PARKING LOT REVENUE IN 2015 AND 2014, RESPECTIVELY. THE MUSEUM BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE MUSEUM'S 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 MUSEUM'S INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THR 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 2012. COLLETIONS OF ART, HISTORICAL TREASURES, OR OTHER SIMILAR ASSETS FORM 990, SCHEDULE D, PART III, LINE 1A & 4 THE MUSEUM ACCOUNTS FOR ARTIFACTS AND OTHER HISTORICAL MATERIALS 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 - PROPERTY, PLANT AND EQUIPMENT. THE CRITERIA STATE THAT TO BE A COLLECTION THE ASSETS ARE (1)HELD FOR PUBLIC EXHIBITION, (2)PROTECTED AND PRESERVED, AND (3)ARE SUBJECT TO AN ORGANIZATIONAL POLICY THAT REQUIRES PROCEEDS FROM THE SALE OF ARTIFACTS TO BE USED TO ACQUIRE OTHER ITEMS FOR COLLECTIONS ABSENT ANY DONOR IMPOSED RESTRICTIONS. THE ARTIFACTS ARE MADE UP OF ITEMS OF HISTORICAL SIGNIFICANCE AND ART OBJECTS THAT ARE HELD FOR EDUCATIONAL, RESEARCH, AND CURATORIAL PURPOSES. EACH OF THE ITEMS IS CATALOGED, PRESERVED, AND CARED FOR, AND ACTIVITIES VERIFYING THEIR EXISTENCE AND ASSESSING THEIR CONDITION ARE PERFORMED CONTINUOUSLY. AS OF DECEMBER 31, 2015 AND 2014, THE MUSEUM HAS APPROXIMATELY $197,000 AND $182,000, RESPECTIVELY, OF DONATED ARTIFACTS THAT HAVE NOT BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE MUSEUM HAS A POLICY OF NOT CAPITALIZING THE COLLECTION OF HISTORIC MATERIAL 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. THE MUSEUM ADDED 29 AND 1 INDIVIDUAL OBJECTS TO THE COLLECTION DURING THE YEARS ENDED DECEMBER 31, 2015 AND 2014, RESPECTIVELY, THROUGH GIFTS,TRANSFERS OR PURCHASES. THE MUSEUM PURCHASES AND EXPENSED NO INDIVIDUAL OBJECTS DURING THE YEARS ENDED DECEMBER 31, 2015 AND 2014. THERE WERE NO DEACCESSIONS DURING THE YEAR ENDED DECEMBER 31, 2015 AND ONE DEACCESSION DURING THE YEAR ENDED DECEMBER 31, 2014. 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. X X X X X true DINI SPHERIS CAMPAIGN CONSULTING false 150000 70KFT CAMPAIGN PRESENTATIO false 5639 SEE PART IV FOR GROSS RECEIPTS FROM false 155639 HOPE FOR HUMANI 912030 742544 169486 14475 108199 43218 24367 PIANO CONCERT 73761 43493 30268 5800 3785 20683 3320 1 19198 19198 3794 1004989 805235 199754 20275 111984 63901 31481 227641 -27887 FORM 990, SCHEDULE G, PART I, LINE 2B, COLUMN IV GROSS RECEIPTS FROM ACTIVITY Each of the professional fee expenses relates to the DHMs capital campaign, which will be happening for approximately five years. The capital campaign total receipts for 2015 were $7.694 Million. It is not possible to isolate what portion of campaign revenue related to each vendor. DHM paid 70kft to produce a presentation that is used on donor calls. Dini Spheris are the consultants on the campaign creating the strategy and gift pyramid, conducting focus groups and interviews with potential donors etc. These expenses support the overall campaign but are not associated with specific donations, and the related campaign revenue will continue over the course of several years. X X X X false false false false false false false false false MARY PAT HIGGINS PRESIDENT/CEO 309759 0 0 0 77764 0 0 0 7917 0 395440 0 50766 0 STEVE WALDMAN CHAIRMAN OF DHM BOARD 8680 INSURANCE BROKER FEE false TRANSACTIONS WITH INTERESTED PERSON FORM 990, SCHEDULE L, PART IV, LINE 1 STEVE WALDMAN IS THE CEO OF WALDMAN BROTHERS. $8,680 INSURANCE BROKER FEE WAS PAID TO WALDMAN BROTHERS, NOT TO STEVE WALDMAN DIRECTLY. X 3 347298 FMV X 1 1100000 FMV X DVDS 110 8250 FMV X FLOWERS 0 1000 FMV false false false FAMILY RELATIONSHIP BETWEEN OFFICERS, DIRECTORS, TRUSTEES FORM 990, PART VI, LINE 2 BOARD MEMBERS RICHARD KRUMHOLZ AND STAN LEVENSON HAVE A FAMILY RELATIONSHIP. 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 EXPENSE RELATED TO UBI ($106,290) ROUNDING $ 3 TOTAL ($106,287)