2015-11-13T15:49:26-06:00 2014-12-31 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372521 990 2014-01-01 840404245 JEWISH COMMUNITY CENTERS OF DENVER JEWI 3033992660 350 SOUTH DAHLIA STREET DENVER CO 80246 STUART RAYNOR CEO 3033992660 2015-11-13 1 DORI J EGGETT P00645252 3037409400 2014 2016-02-25 16:41:14Z STUART RAYNOR 350 S DAHLIA STREET DENVER CO 802468102 9483250 0 X WWW.JCCDENVER.ORG X 1922 CO PROVIDE RECREATIONAL, CULTURAL, EDUCATIONAL, AND SOCIAL PROGRAMS TO THE COMMUNITY. 27 27 447 35 0 0 1749779 2651707 7426616 6667977 7849 5775 88248 77971 9272492 9403430 0 0 0 0 4718717 4970253 0 0 658212 3505969 3399309 8224686 8369562 1047806 1033868 17277604 17395134 8001918 7532961 9275686 9862173 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 1460872 1455741 CAMPING OPERATED AN OFF-SITE DAY CAMP AND AN OFF-SITE RESIDENTIAL RANCH CAMP FOR OVER 1,600 CHILDREN. 2631952 2015313 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. 3004890 2649618 PARTICIPATORY RECREATION OFFERED A VARIETY OF PHYSICAL EDUCATION PROGRAMS AND ACTIVITIES FOR 4,500 PEOPLE OF ALL AGES. 221928 547305 GROUP & SOCIAL AND OTHER ACTIVITIES OFFERED A VARIETY OF CLASSES, LECTURES AND OTHER SPECIAL ACTIVITIES SERVING THE NEEDS OF YOUTH. 221928 547305 7319642 1 1 0 0 0 0 0 0 0 1 1 1 0 0 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 1 105 0 1 447 1 0 0 0 0 0 1 1 0 0 0 0 X 27 27 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 ELISE BARISH TREASURER 1.00 X X 0 0 0 DAN BARTELL DIRECTOR 1.00 X 0 0 0 JUSTIN BLUE 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 ROBIN CHOTIN DIRECTOR 1.00 X 0 0 0 REBECCA GART DIRECTOR 1.00 X 0 0 0 PAUL GILLIS SECRETARY 1.00 X X 0 0 0 WENDY GLAZER DIRECTOR 1.00 X 0 0 0 KENNETH GLICKSTEIN DIRECTOR 1.00 X 0 0 0 MICHAEL GRAY DIRECTOR 2.00 X 0 0 0 RABBI BRIAN P IMMERMAN DIRECTOR 1.00 X 0 0 0 KEN KRAMER DIRECTOR 1.00 X 0 0 0 BETSY MORDECAI HEYMAN ASSISTANT SECRETARY 1.00 X X 0 0 0 NANCY NAIMAN KAUFMAN DIRECTOR 1.00 X 0 0 0 KATHY NEUSTADT VP - GOVERNANCE 1.00 1.00 X X 0 0 0 SCOTT REISCH PRESIDENT-ELECT 1.00 X X 0 0 0 SCOTT ROBINSON PRESIDENT 1.00 X X 0 0 0 DEBRA ROBINSON DIRECTOR 1.00 X 0 0 0 DAN SEFF DIRECTOR 1.00 X 0 0 0 DEBBIE SHMERLING DIRECTOR 1.00 X 0 0 0 JASON SINDLER ASSISTANT TREASURER 1.00 X X 0 0 0 STEFAN STEIN DIRECTOR 1.00 X 0 0 0 ELAINE TINTER DIRECTOR 1.00 5.00 X 0 0 0 ELENA WEINSTEIN DIRECTOR 1.00 X 0 0 0 LIZ WEINER DIRECTOR 1.00 X 0 0 0 REBECCA WEISS DIRECTOR 1.00 X 0 0 0 STUART RAYNOR CEO 30.00 10.00 X 183842 61281 26762 MICHAEL RUDNICK ASSISTANT EXECUTIVE DIRECTOR 40.00 X 119205 0 23439 KARLA HANLON CFO 34.00 6.00 X 78628 13875 3236 381675 75156 53437 2 0 1 0 EKS&H LLLP 7979 E TUFTS AVE SUITE 400 DENVER CO 80237 AUDIT, IT SUPPORT 234131 ELITE SERVICE PROS LLP 12656 E JAMISON PL UNIT 2 ENGLEWOOD CO 80112 MAINTENANCE 185909 2 67694 506719 2077294 11350 2651707 HEALTH & PHYSICAL 624100 2649618 2649618 EARLY CHILDHOOD EDUCAT 624100 2015313 2015313 CAMP 624100 1455741 1455741 GROUP & SOCIAL 624100 440161 440161 MACCABI 624100 107144 107144 6667977 5775 5775 38800 0 38800 38800 38800 33761 506719 68470 -34709 -34709 25000 11350 13650 13650 MISCELLANEOUS 900099 60230 60230 60230 9403430 6728207 0 23516 428420 376409 12120 39891 3866724 3397293 109395 360036 31725 27873 898 2954 269690 236949 7630 25111 373694 328668 9978 35048 770 555 82 133 82243 59269 8748 14226 152779 91261 36268 25250 107249 93921 4274 9054 1057870 926403 42160 89307 154585 140543 13697 345 68774 59386 1644 7744 31096 26701 1335 3060 213808 175630 6630 31548 679858 611299 66876 1683 1057 765 111 181 REPAIRS AND MAINTENANCE 775070 705807 67563 1700 MISCELLANEOUS 41594 34167 1290 6137 BAD DEBT EXPENSE 22846 18767 708 3371 LICENSES AND FEES 9710 7976 301 1433 8369562 7319642 391708 658212 1353182 526605 268389 261774 383940 765942 77196 38080 20189490 9685052 10132721 10504438 4702768 4658587 359408 639708 17277604 17395134 396524 221128 1172678 1087619 5989878 5663265 442838 560949 8001918 7532961 X 3831478 3853058 1399185 1970300 4045023 4038815 9275686 9862173 17277604 17395134 X 1033868 -447381 X 0 1 X 1 0 X 3151247 3391421 1683491 1826179 2651707 12704045 7146971 7087496 7295499 7426616 6667977 35624559 10298218 10478917 8978990 9252795 9319684 48328604 94130 79286 139535 325575 79552 718078 0 94130 79286 139535 325575 79552 718078 47610526 11885 10547 6745 38952 44575 112704 11885 10547 6745 38952 44575 112704 65841 6659 72500 64964 131856 51427 46934 60230 355411 10440908 10627979 9037162 9338681 9424489 48869219 0.97420 0.96750 0.00230 0.00240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4852437 105287 182509 216373 4923860 4403995 656011 207569 4852437 4136283 461977 194265 4403995 4391710 30500 -90763 195164 4136283 3999142 137408 443099 187939 4391710 0.84200 0.15800 1 0 175053 175053 15780103 6433455 9346648 553689 379650 174039 3680645 2871947 808698 10504438 INVENTORY - ROSE COMMUNITY FOUNDATION 4625280 F PARTNERSHIP INTEREST 24000 C GORDON TRUST 9307 F 4658587 INTERCOMPANY PAYABLE 422811 PLAN LIABILITY 138138 560949 X 10740396 1336966 1336966 9403430 0 9403430 9976121 1606559 1606559 8369562 0 8369562 PART V, LINE 4: THE ENDOWMENT FUNDS ARE RESTRICTED FOR SCHOLARSHIPS. 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, 2014 OR 2013. 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, 2014 OR 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF MIZEL CENTER FOR ARTS AND CULTURE 3,352,280. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -2,197,823. CHANGE IN VALUE OF COMMUNITY FOUNDATIONS 182,509. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF MIZEL CENTER FOR ARTS AND CULTURE 3,174,492. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -1,567,933. ANNUAL DINNER 540480 506719 33761 20541 34235 13694 540480 506719 33761 20541 34235 13694 68470 -34709 25000 11350 1 1.00000 25000 11350 11350 13650 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 172781 57594 5964 1988 5097 1699 4913 1638 15158 5053 203913 67972 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 182,509. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -629,890. 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 440161 MIZEL CENTER FOR ARTS AND CULTURE N 211507 MIZEL CENTER FOR ARTS AND CULTURE O 1757662 MIZEL CENTER FOR ARTS AND CULTURE P 1569310