2016-11-10T12:29:30-06:00 2015-12-31 510232399 BELFINT LYONS & SHUMAN PA 1011 CENTRE RD STE 310 WILMINGTON DE 19805 990 2015-01-01 510075823 BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER JEWI 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 IVY HARLEV EXECUTIVE DIRECTOR 3024785660 2016-10-26 1 JONATHAN D MOLL CPA P01053700 3022250600 2015 2017-02-10 21:41:12Z IVY HARLEV 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 5737324 0 X WWW.SIEGELJCC.ORG OR JCCDELAWARE.ORG X 1945 DE THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER (CENTER) IS A NONPROFIT ORGANIZATION WHOSE PURPOSE IS TO SERVE AS AN INSTRUMENT OF THE JEWISH PEOPLE AND JEWISH COMMUNITY BY PROVIDING PROGRAMS AND RESOURCES THAT PRESERVE, ENHANCE AND FURTHER THE HERITAGE AND VALUES OF JUDAISM. THE CENTER PROVIDES A COMMON MEETING PLACE, FOR NOT ONLY JEWISH PEOPLE BUT ALL RACES AND CREEDS, IN WHICH INDIVIDUALS, FAMILIES, GROUPS, OR ORGANIZATIONS CAN EXPRESS THEIR INTERESTS AND HAVE THEIR SOCIAL, EDUCATIONAL, CULTURAL, FITNESS, AND RECREATIONAL NEEDS MET IN A WHOLESOME ATMOSPHERE. 31 31 331 600 480 0 685186 655992 4523349 4880722 63115 75521 311941 60880 5583591 5673115 0 0 0 0 3439298 3706555 0 0 95520 1873242 1911898 5312540 5618453 271051 54662 2729582 2712072 770182 795779 1959400 1916293 X THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER (CENTER) IS A NONPROFIT ORGANIZATION WHOSE PURPOSE IS TO SERVE AS AN INSTRUMENT OF THE JEWISH PEOPLE AND JEWISH COMMUNITY BY PROVIDING PROGRAMS AND RESOURCES THAT PRESERVE, ENHANCE AND FURTHER THE HERITAGE AND VALUES OF JUDAISM. THE CENTER PROVIDES A COMMON MEETING PLACE, FOR NOT ONLY JEWISH PEOPLE BUT ALL RACES AND CREEDS, IN WHICH INDIVIDUALS, FAMILIES, GROUPS, OR ORGANIZATIONS CAN EXPRESS THEIR INTERESTS AND HAVE THEIR SOCIAL, EDUCATIONAL, CULTURAL, FITNESS, AND RECREATIONAL NEEDS MET IN A WHOLESOME ATMOSPHERE. 0 0 1712983 2471042 EARLY CHILDHOOD - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES - 209 SERVED 579641 795044 SUMMER AND FAMILY CAMPS - CAMPERS ENJOY SWIMMING, ARTS AND CRAFTS, NATURE, JUDAICS, SPORTS, DRAMA, ISRAELI CULTURE, MUSIC, DANCE AND MUCH MORE - 419 SERVED 802681 491313 FITNESS CENTER - VARIOUS FITNESS ACTIVITIES AND CLASSES. 18,445 GROUP FITNESS CLASS ATTENDANCES AND 6,073 PERSONAL TRAINING SESSIONS PERFORMED. 1050361 1123323 OTHER PROGRAMS INCLUDE VARIOUS PROGRAMS AND ACTIVITIES FOR ADULTS AND SENIORS, INCLUDING A SENIOR CENTER. 1050361 1123323 4145666 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 23 0 1 331 1 0 0 0 0 0 0 0 0 0 0 X 31 31 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X IVY HARLEV 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19801 MICHELLE SILBERGLIED PRESIDENT 1.00 X X 0 0 0 STACY HOROWITZ VP DEVELOPMENT 1.00 X X 0 0 0 PAM APPELBAUM VP PROGRAMMING 1.00 X X 0 0 0 MEREDITH ROSENTHAL VP MEMBERSHIP 1.00 X X 0 0 0 BRENT SALIMAN VP FINANCE 1.00 X X 0 0 0 CHRIS ALONZO TREASURER 1.00 X X 0 0 0 BARBARA SCHOENBERG AT-LARGE 1.00 X X 0 0 0 MICHAEL SACHS SECRETARY 1.00 X X 0 0 0 LYNN HANNA ASSISTANT SECRETARY 1.00 X X 0 0 0 BETHANY KUTZ AT-LARGE 1.00 X X 0 0 0 MARTIN LESSNER IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 LYNN CALDER BOARD MEMBER 1.00 X 0 0 0 ELLISHA CAPLAN BOARD MEMBER 1.00 X 0 0 0 ROSS COOPER BOARD MEMBER 1.00 X 0 0 0 TODD FEELEY BOARD MEMBER 1.00 X 0 0 0 KIM FELZER BOARD MEMBER 1.00 X 0 0 0 JUDI FEINSON BOARD MEMBER 1.00 X 0 0 0 MICHELLE GLAZIER BOARD MEMBER 1.00 X 0 0 0 DON GOLDBERG BOARD MEMBER 1.00 X 0 0 0 DANNY HAAS BOARD MEMBER 1.00 X 0 0 0 JULIE LEVENSON BOARD MEMBER 1.00 X 0 0 0 PETER LUSTGARTEN BOARD MEMBER 1.00 X 0 0 0 CARYL MARCUS-STAPE BOARD MEMBER 1.00 X 0 0 0 BETH MOSKOW-SCHNOLL BOARD MEMBER 1.00 X 0 0 0 JEROME NACHLIS BOARD MEMBER 1.00 X 0 0 0 LYNNE PARKER BOARD MEMBER 1.00 X 0 0 0 JONATHAN PERRY BOARD MEMBER 1.00 X 0 0 0 JENNIFER STEINBERG BOARD MEMBER 1.00 X 0 0 0 WENDI UFBERG BOARD MEMBER 1.00 X 0 0 0 TRICIA WACHTENDORF BOARD MEMBER 1.00 X 0 0 0 DIANE ZUTZ-CUMMINGS BOARD MEMBER 1.00 X 0 0 0 IVY HARLEV EXECUTIVE DIRECTOR 40.00 X 169312 0 28205 NOELLE SUGALSKI DIRECTOR OF FINANCE 40.00 X 117478 0 12266 286790 0 40471 2 0 1 0 0 22030 181215 179608 183056 90083 655992 EARLY CHILDHOOD 900099 1923187 1923187 MEMBERSHIP DUES 900099 1325888 1325888 CAMP 900099 609660 609660 FACILITIES MANAGEMENT 900099 404175 404175 DEPARTMENT PROGRAMS 900099 383217 383217 234595 234595 4880722 40180 40180 89594 0 89594 89594 89594 35341 0 35341 35341 35341 35015 181215 64209 -29194 -29194 ADVERTISING 541800 480 480 480 5673115 4880722 480 135921 197517 39503 158014 2954573 2366449 504864 83260 62229 49595 12629 5 258987 154717 100547 3723 233249 177077 49976 6196 11500 11500 10612 10612 166578 95341 69942 1295 23141 13637 9504 75743 33037 42543 163 29945 29945 942617 774117 167982 518 49941 42381 7560 7993 3112 4881 2650 2650 50436 50436 131813 118091 13643 79 55434 45197 10207 30 FOOD AND SUPPLIES 174892 153499 21271 122 SERVICE CHARGES 62424 62424 EQUIPMENT AND MAINTENAN 47953 34355 13569 29 ENTRANCE FEES 33369 33369 34857 12189 22568 100 5618453 4145666 1377267 95520 981 14085 487025 382233 11438 16258 96589 97973 120858 146895 1737384 962983 656000 774401 1356691 1280227 2729582 2712072 257238 178157 512944 456695 160927 770182 795779 X 1248029 1240448 686934 651408 24437 24437 1959400 1916293 2729582 2712072 54662 -97769 0 X X 0 1 X 1 0 X 516558 703757 478763 721463 691007 3111548 3694988 3844346 4283178 4503349 4880722 21206583 4211546 4548103 4761941 5224812 5571729 24318131 0 0 0 24318131 391452 567264 231657 165297 129774 1485444 391452 567264 231657 165297 129774 1485444 81034 67293 785 10205 480 159797 2615 2615 4686647 5182660 4994383 5400314 5701983 25965987 0.93650 0.91760 0.05720 0.07370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1356691 19083 -23126 61809 10612 1280227 1178554 148658 46701 7268 9954 1356691 867146 154935 171698 6357 8868 1178554 722152 70109 94282 12360 7037 867146 748278 12037 -13617 17608 6938 722152 0.47720 0.01910 0.50370 1 0 52846 32013 20833 305393 273815 31578 1379145 657155 721990 774401 FOUNDATION INVESTMENT POOLS 1280227 F 1280227 X 5628943 -97769 64209 -33560 5662503 10612 10612 5673115 5672050 64209 64209 5607841 10612 10612 5618453 PART V, LINE 4: THE CENTER'S ENDOWMENT CONSISTS OF 33 INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. AS REQUIRED BY ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: THE CENTER IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME. THE CENTER HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED BY SECTION 170(B)(1)(A)(VI). THE CENTER HAS IMPLEMENTED FASB ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. PART XI, LINE 2D - OTHER ADJUSTMENTS: REALLOCATION OF DIRECT SPECIAL EVENT EXPENSES 64,209. PART XII, LINE 2D - OTHER ADJUSTMENTS: REALLOCATION OF DIRECT SPECIAL EVENT EXPENSES 64,209. SPORTS CLASSIC 130790 122775 8015 47816 BLUE JEANS BALL 26075 14168 11907 6467 2 59365 44272 15093 9926 216230 181215 35015 64209 64209 -29194 X X X X 0 0 0 0 0 0 0 0 0 IVY HARLEV EXECUTIVE DIRECTOR 169312 0 0 0 0 0 6926 0 21279 0 197517 0 0 0 FORM 990,PART 1, LINES 9 AND 11 - (PRIOR YEAR) THE ORGANIZATION HAS REPORTED FACILITIES MANAGEMENT REVENUE ON ITS 2015 FORM 990 (PART VIII) AS PROGRAM SERVICE REVENUE. IN THE PRIOR YEAR, THE ORGANIZATION HAS REPORTED THIS INCOME AS OTHER REVENUE. THE ORGANIZATION BELIEVES THAT THIS RECLASSIFICATION MORE ACCURATELY REFLECTS THE NATURE OF THE ACTIVITY. AS A RESULT, THE ORGANIZATION RETROACTIVELY APPLIED THIS RECLASSIFICATION TO FORM 990, PART 1, LINES 9 AND 11 FOR THE PRIOR YEAR COLUMN. PROGRAM SERVICE REVENUE FOR 2014 AS REPORTED IN THE PRIOR YEAR COLUMN HAS BEEN INCREASED AND OTHER REVENUE FOR 2014 AS REPORTED IN THE PRIOR YEAR COLUMN HAS BEEN DECREASED BY $390,897 WHEN COMPARED TO THE PREVIOUSLY FILED FORM 990 FOR 2014. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS IS REQUIRED ANNUALLY TO DISCLOSE, IN WRITING, ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES WHICH COULD CONTRIBUTE TO A CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 ALL SALARIES AND RAISES ARE DETERMINED BY THE BOARD UPON A REVIEW OF CURRENT MARKET DATA. FORM 990, PART VI, SECTION C, LINE 19 THE ACCOUNTING DEPARTMENT MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST. IN ADDITION, THE 990 IS AVAILABLE THROUGH GUIDESTAR.ORG. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT AND AUDITOR SELECTION PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.