2015-07-30T13:23:57-05:00 2014-12-31 510232399 BELFINT LYONS & SHUMAN PA 1011 CENTRE RD STE 310 WILMINGTON DE 19805 990 2014-01-01 510075823 BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER JEWI 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 IVY HARLEV EXECUTIVE DIRECTOR 3024785660 2015-07-22 1 JONATHAN D MOLL CPA P01053700 3022250600 2014 2016-02-25 16:41:14Z IVY HARLEV 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 5651545 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. 38 38 290 600 33384 9205 478763 685186 3912468 4132452 74822 63115 719600 702838 5185653 5583591 0 0 0 0 3287525 3439298 0 0 0 1799179 1873242 5086704 5312540 98949 271051 2489863 2729582 787557 770182 1702306 1959400 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 1659622 2227004 EARLY CHILDHOOD - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES - 238 SERVED 565106 841978 SUMMER AND FAMILY CAMPS - CAMPERS ENJOY SWIMMING, ARTS AND CRAFTS, NATURE, JUDAICS, SPORTS, DRAMA, ISRAELI CULTURE, MUSIC, DANCE AND MUCH MORE. 520 SERVED 768948 477181 FITNESS CENTER - VARIOUS FITNESS ACTIVITIES AND CLASSES. 16,513 GROUP FITNESS CLASS ATTENDANCES AND 5,987 PERSONAL TRAINING SESSIONS PERFORMED. 981906 977186 OTHER PROGRAMS INCLUDE VARIOUS PROGRAMS AND ACTIVITIES FOR ADULTS AND SENIORS, INCLUDING A SENIOR CENTER. 981906 977186 3975582 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 26 0 1 290 1 1 1 0 0 0 0 0 0 0 0 0 X 38 38 1 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 ANNETTE AERENSON VP DEVELOPMENT 1.00 X X 0 0 0 PAM APPELBAUM VP PROGRAMMING 1.00 X X 0 0 0 STACY HOROWITZ VP MEMBERSHIP 1.00 X X 0 0 0 BARBARA SCHOENBERG VP FINANCE 1.00 X X 0 0 0 BRENT SALIMAN TREASURER 1.00 X X 0 0 0 CHRIS ALONZO ASSISTANT TREASURER 1.00 X X 0 0 0 MICHAEL SACHS SECRETARY 1.00 X X 0 0 0 BETHANY KUTZ ASSISTANT SECRETARY 1.00 X X 0 0 0 LESLIE NEWMAN AT-LARGE 1.00 X X 0 0 0 MEREDITH ROSENTHAL AT-LARGE 1.00 X X 0 0 0 MARTIN LESSNER IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 LILLIAN BALICK BOARD MEMBER 1.00 X 0 0 0 LYNN CALDER BOARD MEMBER 1.00 X 0 0 0 ELLISHA CAPLAN BOARD MEMBER 1.00 X 0 0 0 BENJIE COHEN BOARD MEMBER 1.00 X 0 0 0 ROSS COOPER BOARD MEMBER 1.00 X 0 0 0 JUDI FEINSON BOARD MEMBER 1.00 X 0 0 0 RANDY FRANK BOARD MEMBER 1.00 X 0 0 0 ROBIN FRESCHMAN BOARD MEMBER 1.00 X 0 0 0 JENNA GLAZIER BOARD MEMBER 1.00 X 0 0 0 JONATHAN PERRY BOARD MEMBER 1.00 X 0 0 0 RABBI STEVEN SAKS BOARD MEMBER 1.00 X 0 0 0 DARA SHIPP 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 SHARI WALTER BOARD MEMBER 1.00 X 0 0 0 STACY HOCHHEISER WEAVER 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 LYNN HANNA BOARD MEMBER 1.00 X 0 0 0 MICHAEL HOCHMAN BOARD MEMBER 1.00 X 0 0 0 JULIE LEVENSON 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 IVY HARLEV EXECUTIVE DIRECTOR 40.00 X 153370 0 27703 NOELLE SUGALSKI DIRECTOR OF FINANCE 40.00 X 104165 0 16792 257535 0 44495 2 0 1 0 0 25739 185215 186536 287696 718 685186 EARLY CHILDHOOD 900099 1706664 1706664 MEMBERSHIP DUES 900099 1246463 1246463 CAMP 900099 664800 664800 DEPARTMENT PROGRAMS 900099 278432 278432 FITNESS CENTER 900099 236093 236093 4132452 27765 27765 528429 0 528429 528429 390897 137532 34864 863 0 377 34864 486 35350 35350 176639 67577 109062 109062 ADVERTISING 541800 33384 33384 INCOME TAX REFUND - UB 900099 31963 31963 65347 5583591 4523349 33384 341672 181073 36215 144858 2732581 2221762 510819 71365 52637 18728 242449 177618 64831 211830 165522 46308 15254 15254 9954 9954 187555 95520 92035 19060 8521 10539 91951 36936 55015 29719 29719 907182 745016 162166 48821 39282 9539 19777 11967 7810 118655 106304 12351 52819 43799 9020 FOOD AND SUPPLIES 158718 148562 10156 EQUIPMENT AND MAINTENAN 53917 33964 19953 MEMBERSHIP DUES 52919 1959 50960 SERVICE CHARGES 50864 50864 56077 49998 6079 5312540 3975582 1336958 0 1650 981 552394 487025 5750 11438 167596 96589 150058 120858 2897347 2241347 433861 656000 1178554 1356691 2489863 2729582 257323 257238 530234 512944 787557 770182 X 1072741 1248029 605128 686934 24437 24437 1702306 1959400 2489863 2729582 271051 -13957 0 X X 0 1 X 1 0 X 552536 516558 703757 478763 721463 2973077 3489089 3694988 3844346 4283178 4503349 19814950 4041625 4211546 4548103 4761941 5224812 22788027 0 0 0 22788027 474211 391452 567264 231657 165297 1829881 474211 391452 567264 231657 165297 1829881 52610 81034 67293 785 10205 211927 1062 2615 3677 4569508 4686647 5182660 4994383 5400314 24833512 0.91760 0.90220 0.07370 0.08780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1178554 148658 46701 7268 9954 1356691 867146 154935 171698 6357 8868 1178554 722152 70109 94282 12360 7037 867146 748278 12037 -13617 17608 6938 722152 651541 15326 99435 11783 6241 748278 0.48740 0.01800 0.49460 1 0 52846 28865 23981 293642 260324 33318 2549184 1952158 597026 1675 1675 656000 FOUNDATION INVESTMENT POOLS 1356691 F 1356691 X 5627257 -13957 67577 53620 5573637 9954 9954 5583591 5370163 67577 67577 5302586 9954 9954 5312540 PART V, LINE 4: THE CENTER'S ENDOWMENT CONSISTS OF 31 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 FUNDRAISING EXPENSES 67,577. PART XII, LINE 2D - OTHER ADJUSTMENTS: REALLOCATION OF DIRECT FUNDRAISING EXPENSES 67,577. SPORTS CLASSIC 130615 130615 47336 BLUE JEANS BALL 28679 28679 14930 2 17345 17345 5311 176639 176639 67577 67577 109062 X X X X 0 0 0 0 0 0 0 0 0 IVY HARLEV EXECUTIVE DIRECTOR 151370 0 2000 0 0 0 6135 0 21568 0 181073 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 MICHELLE GLAZIER IS THE MOTHER OF JENNA GLAZIER. 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.