2016-04-12T09:42:30-05:00 2015-05-31 BRUCE E BERNSTIEN & ASSOCIATES 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2014-06-01 751461847 JEWISH COMMUNITY CENTER OF DALLAS % CAROL AGRONIN JEWI 2147392737 7900 NORTHAVEN RD DALLAS TX 75230 Arthur Allen president 2147392737 2016-04-11 true BRUCE E BERNSTIEN P01424343 2147060840 2014 2016-08-17 19:52:53Z ANGELA HOROWITZ 7900 NORTHAVEN RD DALLAS TX 75230 12381304 false X WWW.JCCDALLAS.ORG X 1976 TX TO OPERATE AND MAINTAIN A COMMUNITY CENTER FOR CHARITABLE, CULTURAL, SOCIAL, AND EDUCATIONAL PURPOSES IN ORDER TO DEVELOP A COORDINATED JEWISH COMMUNITY. 30 30 526 50 0 4538700 4195593 6656600 7238120 36320 46937 304243 553969 11535863 12034619 68687 67305 0 0 5972135 6606299 0 0 114505 4639217 4974448 10680039 11648052 855824 386567 16748838 17782791 11477605 12181462 5271233 5601329 X TO OPERATE AND MAINTAIN A COMMUNITY CENTER FOR CHARITABLE, CULTURAL, SOCIAL, AND EDUCATIONAL PURPOSES IN ORDER TO DEVELOP A COORDINATED JEWISH COMMUNITY. false false 4576691 8624 2852752 Participant recreation - see schedule o for additional details 2175601 44746 2175061 Early childhood education - see schedule o for additional details 1760081 13935 1859965 Camp - see schedule o for additional details 1738465 350342 OTHER PROGRAM SERVICES -467499 donated services - rent 1270966 350342 9783339 true true false false false false false false false true true false false false false true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 163 0 true 526 true false false false false false true true false false false false X 30 30 true false false false true false false true true false false true true true true true true true true false X CAROL AGRONIN 2147392737 7900 NORTHAVEN RD DALLAS TX 75230 Scott Cohen Chairman of Board 1.0 0.0 X X 0 0 0 Angela Aaron Horowitz CHAIR ELECT 1.0 0.0 X X 0 0 0 Doug Baer Vice President 1.0 0.0 X X 0 0 0 Andy Dropkin Vice President 1.0 0.0 X X 0 0 0 Sherry Goldberg Vice President 1.0 0.0 X X 0 0 0 Jay Liberman Vice President/TREASURY 1.0 0.0 X X 0 0 0 Neil Beckerman Director 1.0 0.0 X 0 0 0 DAVID FRIEDMAN Director 1.0 0.0 X 0 0 0 David Greenstone Director 1.0 0.0 X 0 0 0 Marc Grossfeld Director 1.0 0.0 X 0 0 0 Monte Hurst Director 1.0 0.0 X 0 0 0 Laurie Judson Director 1.0 0.0 X 0 0 0 Rachel Kramer Director 1.0 0.0 X 0 0 0 Sandy Kuntz Director 1.0 0.0 X 0 0 0 Alyce Levy Director 1.0 0.0 X 0 0 0 LISA LIEBERMAN Director 1.0 0.0 X 0 0 0 Liz Liener Director 1.0 0.0 X 0 0 0 Esther Meyers Director 1.0 0.0 X 0 0 0 Michael Ochstein Director 1.0 0.0 X 0 0 0 Lori Ordiway Director 1.0 0.0 X 0 0 0 ALEX PRESCOTT Director 1.0 0.0 X 0 0 0 David Sacher Director 1.0 0.0 X 0 0 0 Marilyn Schaffer Director 1.0 0.0 X 0 0 0 Steve Schneider Director 1.0 0.0 X 0 0 0 Wendy Stanley Director 1.0 0.0 X 0 0 0 Jill Tananbaum Director 1.0 0.0 X 0 0 0 RUTHIE SHOR Director 1.0 0.0 X 0 0 0 Ellen Ungerman Director 1.0 0.0 X 0 0 0 Mike Weinberg Director 1.0 0.0 X 0 0 0 JONATHAN TOBOLOWSKY DIRECTOR 1.0 0.0 X 0 0 0 Arthur Allen CEO 40.0 0.0 X 283682 2790 Carol Agronin Asso. Dir. & CFO 40.0 0.0 X 143760 18060 Austin Holley Tennis Director 40.0 0.0 X 178219 0 15552 Amy Postel Gymnastic Director 40.0 0.0 X 103158 0 1310 708819 0 37712 4 false true false Zohar Tong Z Pilates LLC 7900 Northaven Road DALLAS TX 75230 PILATES 168275 1 2198424 132710 1864459 67010 4195593 DAY CAMP 900099 1859965 1859965 PARTICIPANT REC. 900099 2852752 2852752 INFORMAL EDUCATION 900099 68122 68122 EARLY CHILD. EDUC. 900099 2175061 2175061 CONGREGATE MEALS 900099 133401 133401 148819 148819 7238120 18031 18031 0 0 0 0 0 28906 28906 28906 28906 392088 132710 346685 45403 45403 0 0 PRO SHOP 900099 54303 54303 GIFT SHOP 900099 116316 116316 MISCELLANEOUS REV. 900099 337947 337947 508566 12034619 7746686 92340 0 67305 67305 0 0 427383 427383 0 5353115 4511926 743904 97285 43146 36564 6532 50 379531 277132 95827 6572 403124 327023 67895 8206 305858 124334 181524 0 0 0 0 0 1372040 1371281 759 123610 123002 608 333246 310421 21723 1102 102635 32379 70232 24 0 647748 647748 143077 143077 0 31960 12460 19500 8211 4728 3483 0 661354 661354 118098 118098 PROGRAM FEES 547592 544594 2286 712 PROGRAM/FOOD 213909 205354 8498 57 DUES 94226 7331 86895 PROGRAM/PAPER GOODS 33703 33208 303 192 237181 224020 12856 305 11648052 9783339 1750208 114505 3184256 3504204 1668300 1909642 569969 546228 696569 773308 0 0 0 0 0 0 140692 121645 309558 358174 17141145 7571016 9222938 9570129 360976 382592 595580 616869 0 0 0 0 0 0 16748838 17782791 784185 687229 0 0 3227909 4187822 0 0 0 0 0 0 7465511 7306411 0 0 0 0 11477605 12181462 X 1878830 2142166 3378452 3443921 13951 15242 5271233 5601329 16748838 17782791 386567 -56471 X false true X true false X 3895944 4038807 4079126 4538700 4195593 20748170 0 0 3895944 4038807 4079126 4538700 4195593 20748170 63286 20684884 14336 13720 13139 17777 18031 77003 0 743537 453416 508566 1705519 22530692 21070619 0.91808 0.93901 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13951 1291 15242 13312 639 13951 12846 466 13312 10828 2018 12846 9957 871 10828 1.00000 false false 4633450 841638 3791812 1693409 1349566 343843 10814286 5379812 5434474 9570129 0 0 X 12378341 -56472 467499 411027 11967314 67305 67305 12034619 12048246 467499 467499 11580747 67305 67305 11648052 Describe the intended use of the endowment funds SCHEDULE D, PART V, LINE 4: Support for Habima Special Needs Programming. OTHER REVENUE INCLUDED IN RETURN NOT IN AUDIT REPORT SCHEDULE D, PART XI, LINE 4B grants expenses $67,305 Uncertain tax position schedule D, part X, line 2: The Center is recognized by the internal revenue service as tax-exempt under section 501(c)(3) of the internal revenue code, except to the extent that it has unrelated business income. For the years ending May 31, 2015 and 2014, the center has no material net unrelated business income. Accordingly, no provision for income taxes has been provided in the accompanying financial statements. The center is not recognized as a private foundation. The Center evaluates its uncertain tax positions using the provisions of accounting standards codification 450, contingencies. Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. in consideration of these factors, for the years ended may 31, 2015 and 2014, the Center has no material net unrelated business income. The center's form 990, Return of Organization exempt from income tax, for the years ended 2015, 2014 AND 2013 are subject to examination by the IRS, generally for three years after they were filed. OTHER EXPENSE INCLUDED IN RETURN NOT IN AUDIT REPORT SCHEDULE D, PART XII, LINE 4B GRANT EXPENSE $67,305 FALL EVENT 350310 117710 232600 1000 18736 45442 7500 107672 GOLF TOURNAMENT 146200 2300 143900 1050 273 1200 16423 128404 1 28288 12700 15588 923 420 17642 524798 132710 392088 2050 1196 19936 62285 7500 253718 346685 45403 true Membership Scholarships 37 8624 Preschool Scholarships 35 44746 Camp Scholarships 27 13935 The organization's procedures for monitoring the use of grant funds Schedule I, Part II, Line 2: The agEncy has established criteria, limits and formal paperwork and procedures for application for scholarships. The AR Administrator reviews and maintains records. Awards are applied internally to participant accounts. X X X X X false false false false false false false false false Arthur Allen CEO 230941 0 52741 0 0 0 2790 0 0 0 286472 0 0 0 Carol Agronin Asso. Dir. & CFO 134216 0 9544 0 0 0 18060 0 0 0 161820 0 0 Austin Holley Tennis Director 82776 0 17718 0 77725 0 15552 0 0 0 193771 0 0 0 X auction items 222 67010 auction proceeds false false true Hire or use third parties to solicit, process,or sell noncash contribution Schedule M, Part I, Line 32a: Volunteers help to solicit, process and sell non-cash contributions. PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINES 4A-4C: Provide charitable, cultural, educational and recreational services for individuals of all ages. Services include recreational facilities and activities; social and cultural events; education for children and adults. There were 1,382 participants in summer camp in FY2015. There were 3,064 membership units in FY2015; 5,763 individuals participated in sports programs; 205 participated in early childhood education. Family or business relationship Form 990, Part VI, Line 2: - Prescott Pailet Benefits (PPB) is the JCC's broker for medical insurance. Two principals of PPB are board members, Stuart Prescott (board member and past president) and Dan Prescott (board member and past preisdent) - Waldman Bros (WB) is the JCC's broker for property, general liability & professional liability insurance. Two of its principals, Scott Cohen and Andy Dropkin are members of the JCC board. Scott Cohen is current Chairman of the Board and Andy Dropkin is a vice president. - Cafe Fino (CF) is a kosher dairy pizza parlor and restaurant. CF provides meeting meals, pizza lunches and other food for events as requested by the JCC. An owner/principal of this company is married to the JCC's director of preschool. MEMBERS OR STOCKHOLDERS OF THE ORGANIZATION Form 990, Part VI, Line 6: membership is granted to any person who completes a membership application and who pays dues. DESCRIBE THE PROCESS USED BY MGMT &/OR GOVERNING BODY TO REVIEW THE 990 Form 990, Part VI, Line 11b: A copy of the form 990 will be reviewed by the finance committee, the audit committee and management personnel and then will be provided to all memebers of the board of directors. DESCRIBE THE PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST Form 990, Part VI, Line 12c: THE CEO AND CFO MONITOR CONFLICT OF INTEREST AS PART OF REGULAR REVIEW AND APPROVAL OF PURCHASE ORDERS AND CONTRACTS. OFFICES & POSITIONS FOR WHICH PROCESS WAS USED Form 990, Part VI, Question 15a & 15b: The CEO compensation includes review by the current Chairman of the Board and immediate Past Chairman of the Board. The Chair facilitates an annual performance evaluation. Key staff members complete a targeted questionaire. A salary survey is part of the process. The process is documented through meeting notes. Salaries for key staff members are recommended by the CEO and CFO and are approved by the Chair of the Board and the Chair of the HR Committee. A salary survey is part of the process. AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, & FIN STMTS TO GEN PUBLIC form 990, PART VI, LINE 19: The organization's financial statements, governing documents and conflict of interest policy are made available to the public upon request. FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACT LABOR TOTAL FEES:1372040