2015-05-14T13:11:06-05:00 2014-06-30 BDO USA LLP 1888 Century Park EastFL4 LOS ANGELES CA 90067 990 2013-07-01 954786388 SWC MUSEUM CORP % MS SUSAN BURDEN SWCM 3105539036 1399 S ROXBURY DRIVE Suite LOS ANGELES CA 90035 SUSAN BURDEN CFO/CAO 3105539036 2015-05-13 true SANDRA L FEINSMITH P01064157 3105539036 2013 2016-02-25 16:41:14Z Susan Burden 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 22904885 false X N/A X 2000 CA BUILDING A MUSEUM IN ISRAEL TO BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY & RESPONSIBILITY & PROMOTING UNITY & RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. 3 2 0 0 0 6458511 21742810 0 0 52741 44145 416627 602209 6927879 22389164 0 0 0 0 1566298 1578601 0 0 2402517 1378197 2938661 2944495 4517262 3983384 17871902 51784621 70393652 3201171 3475562 48583450 66918090 X SWC MUSEUM CORP. IS BUILDING A MUSEUM IN ISRAEL THAT WILL BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY & RESPONSIBILITY & SEEKS TO PROMOTE UNITY & RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. false false SWC Museum Corp. raises funds to utilize in the construction of a Center for Human Dignity and a Museum of Tolerance in Jerusalem, Israel. In accordance with GAAP, in serving its mission, SWC Museum Corp. capitalizes costs associated with the construction of the center and museum. All expenses related to program services are currently being capitalized while the center and museum are under construction. Upon completion of the center and museum, all program service expenses will no longer be capitalized. true true false false false false false false false false true false false true false true true false false true true false false false false false false false false true false false false false false true true true true false false false false true false false false true 4 0 true 0 false true IS false false false false false false false false X 3 2 true false false false false false false true true false false true true true true true true true true false CA X X MS SUSAN BURDEN 3105539036 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 X Larry A Mizel Chairman 2.12 1.56 X X Stuart Isen Director 0.96 0.73 X James Lustig Director 0.1 0.42 X Arlen Gunner Secretary 0.31 0.96 X SUSAN BURDEN CFO/CAO 19.0 21.0 X 226151 244996 36606 RABBI MARVIN HIER PRES CEO FNDR AND DEAN 21.0 19.0 X 412466 371689 33039 Rabbi Meyer May Executive Director 17.0 23.0 X 215406 287409 41419 Rabbi Abraham Cooper Associate Dean 13.0 27.0 X 162323 344935 37806 Marlene Hier Dir Membership Dev 12.0 28.0 X 120572 281336 33039 Liebe Geft Dir Museum of Tolerance 0.0 40.0 X 1108 357756 33039 Alan D Hier INTl DIR FUNDRAISING/COMMUN 40.0 0.0 X 162103 25458 Janice Prager National Director of Dev 4.0 36.0 X 28134 269270 19639 1328263 2157391 260045 6 false true false AEDAS LA LLP 3819 LYCEUM AVE LOS ANGELES CA 90066 ARCHITECTURAL SVC 1090952 YARON SHIMONI SHACHAM POB 57047 TEL AVIV 0 IS 61570 STRUCT. ENG. SVCS 271048 COLERIDGE CAPITAL 4350 S MONACO ST 5TH FLOOR DENVER CO 80237 PROJECT MANAGEMENT 249516 ARUP NORTH AMERICA LTD 12777 W JEFFERSON BLVD STE 150 LOS ANGELES CA 90066 FACADE CONS/PEER REV 245256 R COHEN ASSOCIATES 1 AZRIELI TOWER 132 MENACHEM BEGIN TEL AVIV 0 IS 67021 ELECTR. ENG. SVCS 175349 12 21742810 241050 21742810 0 46633 46633 0 0 853152 250943 602209 0 602209 602209 262290 264778 -2488 -2488 -2488 0 0 0 0 22389164 646354 0 0 0 0 1212647 0 418542 794105 0 0 223484 223484 10264 10264 89643 34278 55365 42563 11709 30854 0 702286 702286 24800 24800 0 0 0 1192420 748030 444390 0 136113 133196 2917 881 881 0 0 133495 133495 0 652659 652659 3000 3000 0 27107 27107 9791 9791 PUBLIC INFORMATION 30506 30506 FUNDRAISING RENDERINGS/BOOKS 24478 24478 TAXES 1125 1125 4517262 0 2114745 2402517 0 0 16299814 10365688 14077301 30890599 501 35710 0 0 0 0 0 0 0 0 199336 318195 313406 99268 9832 214138 0 0 2550000 2970297 0 0 0 0 18647837 25599025 51784621 70393652 3201171 3475562 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3201171 3475562 X 0 0 48583450 66918090 0 0 48583450 66918090 51784621 70393652 X 17871902 420297 42441 X false true X true false X 3230411 508353 3563227 6458511 21742810 35503312 0 0 3230411 508353 3563227 6458511 21742810 35503312 14313084 21190228 264632 177543 103359 637521 899785 2082840 0 0 37586152 0.56378 0.66095 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 313406 99268 214138 214138 CONSTRUCTION-IN-PROGRESS 23599025 LAND USE COST 2000000 25599025 0 0 X 23102845 420297 293384 713681 22389164 22389164 4768205 250943 250943 4517262 4517262 Part X line 2 SWC Museum Corp. is a nonprofit corporation exempt from Federal income and California franchise taxes under Section 501(c)(3) of the Internal Revenue Code. The Museum believes it is in compliance with all applicable laws, however, upon audit by a taxing authority, if amounts are found due, the Museum may be liable for such taxes. Management has analyzed the Museum's tax positions taken on Federal and state income tax returns for all open tax years and has concluded that, as of June 30, 2014 and 2013, no liabilities are required to be recorded in connection with such tax positions in the Museum's financial statements. The 2012 and 2013 tax years remain open for examination by the taxing authorities. No interest or penalties were recognized during the year as the Museum has not recorded income tax contingencies. The Museum had an examination by the Internal Revenue Service for the 2011 tax year and there were no findings. The Museum continues to qualify for exemption from federal income tax. Part XI Line 2D Other expenses in Line 2D include foreign exchange gain totaling $42,441 and rental expense of $250,943. Part XII, Line 2D Other expenses in line 2D include rental expense of $250,943. Middle East and North Africa 1 2 Fundraising 292373 Middle East and North Africa 1 61 Program Services IS MUSEUM CONSTRUCTION 1740761 Europe (Including Iceland and Greenland) 1 Fundraising 406750 2 64 2 64 2439884 2439884 false false false false false false Part I Line 3 activities in region Total expenditures in the amount of $2,033,134 in the Middle East and $406,750 in Europe consist of fundraising and program services activities related to Israel/Museum Construction. X X X true true X X X false false false false false false false false false SUSAN BURDEN CFO/CAO 217959 236122 8192 8874 12000 13000 5571 6035 243722 264031 0 0 RABBI MARVIN HIER PRES CEO FNDR AND DEAN 334912 301802 77554 69887 13150 11850 4228 3811 429844 387350 0 0 Rabbi Meyer May Executive Director 176635 243393 38771 44016 10710 14290 7034 9385 233150 311084 0 0 Rabbi Abraham Cooper Associate Dean 145752 305198 16571 39737 8000 17000 4098 8708 174421 370643 0 0 Marlene Hier Dir Membership Dev 115951 270554 4621 10782 7500 17500 2412 5627 130484 304463 0 0 Liebe Geft Dir Museum of Tolerance 353326 1108 4430 0 25000 0 8039 1108 390795 0 0 Alan D Hier INTl DIR FUNDRAISING/COMMUN 162103 9039 0 16419 0 187561 0 0 0 Janice Prager National Director of Dev 28134 269270 1183 11317 675 6464 29992 287051 0 0 SCHEDULE J PART I, LINE 1A CERTAIN STAFF RECEIVE A PARSONAGE ALLOWANCE FOR PROVIDING MINISTERIAL SERVICES FOR PERFORMING SACERDOTAL FUNCTIONS. An employee was requested to attend fundraising meetings in Israel during the High Holidays and he could not be away from his spouse during that time. The Center reimbursed $5,782 for airfare for his spouse to accompany him to Israel. This amount was included in taxable compensation. In very limited circumstances, key employees have purchased first class airfare. The circumstances included medical necessity, scheduling issues, and when promotions for first class tickets were substantially discounted. SCHEDULE J PART III ALL WORK PERFORMED FOR SWC MUSEUM CORP. IS PERFORMED BY SIMON WIESENTHAL CENTER, INC. (SWC) EMPLOYEES. SWC MUSEUM CORP. REIMBURSES SWC FOR EMPLOYEE TIME SPENT ON MUSEUM CORP. ACTIVITIES. COLERIDGE CAPITAL See Below 262203 Project Management false Marlene Hier Family Relationship 130634 Employee false Alan D Hier Family Relationship 190219 Employee false Schedule L Part IV Business Transactions Involving Interested Persons Coleridge Capital- Entity more than 35% owned by Larry A Mizel, Chairman of the Board. X 1 241050 Fair Market Value false true false form 990 part iii statement of program service accomplishments line 1 THE ORGANIZATION WILL BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY AND RESPONSIBILITY AND SEEKs TO PROMOTE UNITY AND RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. IT WILL HOUSE TWO MULTI-MEDIA EXPERIENTIAL MUSEUMS, ONE FOR ADULTS AND ONE FOR CHILDREN; AN INTERNATIONAL CONFERENCE CENTER; AN EDUCATIONAL CENTER; AND A THEATER. THE MUSEUM OF TOLERANCE JERUSALEM WILL ALSO HOUSE FOUR INSTITUTES AN INSTITUTE FOR INTERNATIONAL AFFAIRS, AN INSTITUTE FOR THE JEWISH FUTURE, AN INSTITUTE FOR THE ADVANCEMENT OF CIVIL SOCIETY AND AN INSTITUTE FOR CHILD AND YOUTH DEVELOPMENT. THESE INSTITUTES WILL PROVIDE THE EDUCATIONAL PROGRAMS FOR THE MUSEUM OF TOLERANCE JERUSALEM. form 990 part vi section a governing body and management line 2 MARLENE HIER, FAMILY MEMBER OF RABBI HIER ALAN HIER, FAMILY MEMBER OF RABBI HIER form 990 part vi section B Policies Line 11B Before filing, Form 990 and supplemental information to Form 990 is sent to all Board members for their review, questions and comments. Form 990 is discussed at the Finance Committee meeting, Executive Committee meeting and Board meeting to respond to all Board members' questions and comments. In addition, the Chief Financial Officer is available to either meet in person or discuss via telephone the Form 990 with those Board members who are not able to attend the meetings. form 990 part vi section b policies line 12c The Organization monitors and enforces the conflict of interest policy in the following manner: If there is an actual or possible conflict of interest, an Interested Person (one with a direct or indirect financial interest) must disclose the existence of his or her financial interest and all material facts to the board or a committee with Board delegated powers that is considering a proposed transaction or arrangement. If the committee determines that there is a conflict, that Interested Person will not be part of the decision making process except to provide information that Committee determines is needed for the decision. If the Board or a committee has reason to believe that a member failed to disclose actual or possible conflicts of interest, they will investigate the matter and take disciplinary and corrective action if warranted. form 990 part vi section b policies lines 15a and 15b The Compensation Committee annually reviews the salaries and benefits of all employees and recommends the compensation and benefit level for all employees. The Compensation Committee from time to time takes into consideration salaries of other organizations and for the CEO, officers and key employees, the Compensation Committee reviews from time to time the Form 990 of other similarly situated organizations. The recommendations of the Compensation Committee are reviewed by the Executive Committee of the Board and upon the recommendations being acceptable to the Executive Committee, the Executive Committee will forward the approved recommendations to the Board for its approval. Upon approval by the Board, the Compensation Committee forwards all recommendations to the Chief Financial Officer for implementation. In addition, the Chairman of the Board and/or other Board members designated by the Chairman will meet with the Chief Executive Officer and Chief Financial Officer to discuss the recommendations. In addition, the Chairman of the Board or a Board member designated by the Chairman will discuss individually with the Chief Executive Officer his performance during the past year. Pursuant to the conflict of interest policy, no individual whose compensation is being determined may be part of the compensation determination process. The decision making process of the Compensation Committee is documented contemporaneously in its minutes. form 990 part vi section c disclosure line 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. form 990 part vii section a line 1a average hours per week BOARD MEMBERS CONTRIBUTE THEIR TIME AND SERVICES UPON REQUEST AND ON AN AS-NEEDED BASIS, WHICH, THROUGHOUT THE YEAR, MAY DIFFER FROM THE AVERAGE NUMBER OF HOURS PER WEEK INCLUDED IN PART VII. form 990 Part IX Statement of Functional Expenses General statement SWC Museum Corp. raises funds to utilize in the construction of a Center for Human Dignity and a Museum of Tolerance in Jerusalem, Israel. In accordance with GAAP, SWC Museum Corp. capitalizes costs associated with the construction of the Center and Museum. All expenses related to program services are currently being capitalized while the Center and Museum are under construction. Upon completion of the Center and Museum, all program service expenses will no longer be capitalized. Form 990, Part XI, Line 9 Other changes in net assets or fund balances include foreign exchange gain totaling $42,441. FORM 990 PART IX LINE 11G DESCRIPTION:ADMIN. PROFESSIONAL SERVICES TOTAL FEES:356157 FORM 990 PART IX LINE 11G DESCRIPTION:PUBLIC RELATIONS/COMMUNICATION TOTAL FEES:239299 FORM 990 PART IX LINE 11G DESCRIPTION:PROFESSIONAL OPINIONS TOTAL FEES:176992 FORM 990 PART IX LINE 11G DESCRIPTION:CONCEPT DESIGN TOTAL FEES:143591 FORM 990 PART IX LINE 11G DESCRIPTION:TAX AND CONSULTING SERVICES TOTAL FEES:118378 FORM 990 PART IX LINE 11G DESCRIPTION:TRANSLATION SERVICES TOTAL FEES:86473 FORM 990 PART IX LINE 11G DESCRIPTION:RENDERING SERVICES TOTAL FEES:54000 FORM 990 PART IX LINE 11G DESCRIPTION:INSURANCE AND CONSULTING SVCS TOTAL FEES:9774 FORM 990 PART IX LINE 11G DESCRIPTION:SPEAKING ENGAGEMENT FEES TOTAL FEES:7500 FORM 990 PART IX LINE 11G DESCRIPTION:REGISTERED AGENT SERVICES TOTAL FEES:256 Simon Wiesenthal Center Inc 1399 S Roxbury Drive Los Angeles CA 90035 953964928 Human Rights CA 501(c)(3) 7 false false false false false false false false false false false false false false true false false false false Simon Wiesenthal Center Inc O 1578601 FMV