2015-11-16T13:03:45-06:00 2014-12-31 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372521 990 2014-01-01 311494423 MIZEL CENTER FOR ARTS AND CULTURE MIZE 3033992660 350 SOUTH DAHLIA STREET DENVER CO 80246 STUART RAYNOR CEO 3033992660 2015-11-16 1 DORI J EGGETT P00645252 3037409400 2014 2016-04-25 22:37:26Z STUART RAYNOR 350 SOUTH DAHLIA STREET DENVER CO 80246 3380998 0 X WWW.MACCJCC.ORG X 1997 CO SEE SCHEDULE O.THE ORGANIZATION PROVIDES CULTURAL PROGRAMS IN THE PERFORMING AND VISUAL ARTS TO THE COMMUNITY AND PROVIDES EDUCATIONAL PROGRAMS AND EXHIBITS TO EDUCATE THE GENERAL PUBLIC ABOUT JEWISH HISTORY AND CULTURE. 15 15 0 20 0 0 832333 937390 2632499 2414306 0 1812 -1421 -1228 3463411 3352280 0 0 0 0 695210 671647 0 0 16221 2664781 2502845 3359991 3174492 103420 177788 1139885 1303387 30822 16536 1109063 1286851 THE ORGANIZATION PROVIDES CULTURAL PROGRAMS IN THE PERFORMING AND VISUAL ARTS TO THE COMMUNITY AND PROVIDES EDUCATIONAL PROGRAMS AND EXHIBITS TO EDUCATE THE GENERAL PUBLIC ABOUT JEWISH HISTORY AND CULTURE. 0 0 2538852 2099768 THEATRE - OFFERS A WIDE VARIETY OF CLASSES, WORKSHOPS AND PERFORMANCES. SERVING YOUTHS THROUGH SENIORS. ESTIMATED NUMBER OF USERS 50,000. 166843 161946 ART - OFFERS A WIDE RANGE OF CLASSES, LECTURES, EXHIBITS AND OTHER SPECIAL EVENTS. SERVING YOUTHS THROUGH SENIORS. ESTIMATED NUMBER OF USERS 5,000. 241347 152592 CULTURAL - OFFERS A WIDE RANGE OF CLASSES, LECTURES, PERFORMANCES AND SPECIAL EVENTS. SERVING YOUTHS THROUGH SENIORS. ESTIMATED NUMBER OF USERS 36,000. 2947042 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 1 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 1 0 0 0 1 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 15 15 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KARLA HANLON 3033992660 350 SOUTH DAHLIA STREET DENVER CO 80246 CAROL WAGNER DIRECTOR 1.00 X 0 0 0 DOTTIE RESNICK DIRECTOR 1.00 X 0 0 0 ELAINE TINTER CHAIR 5.00 1.00 X X 0 0 0 ELLEN BELLER DIRECTOR 1.00 X 0 0 0 JEFFREY REISS DIRECTOR 1.00 X 0 0 0 JOANNE SINGER TREASURER 5.00 X X 0 0 0 KATHY NEUSTADT DIRECTOR 1.00 1.00 X 0 0 0 KATHY JUDD SECRETARY 5.00 X X 0 0 0 MARCIA KARSHMER DIRECTOR 1.00 X 0 0 0 SHARON HABER DIRECTOR 1.00 X 0 0 0 TERRY HELLER DIRECTOR 1.00 X 0 0 0 ERICA SINGER DIRECTOR 1.00 X 0 0 0 LISA TAUSSIG DIRECTOR 1.00 X 0 0 0 JULIE SCHWARTZ DIRECTOR 1.00 X 0 0 0 RABBI ELIOT BASKIN DIRECTOR 1.00 X 0 0 0 STEVE WILSON EXECUTIVE ARTISTIC DIRECTO 40.00 X 74615 0 0 STUART RAYNOR CEO 10.00 30.00 X 61281 183842 26762 KARLA HANLON CFO 6.00 34.00 X 13875 78628 3236 149771 262470 29998 0 0 1 0 0 4518 143937 392434 396501 937390 THEATRE 711190 2099768 2099768 ART 711190 161946 161946 CULTURAL 711190 152592 152592 2414306 1812 1812 18351 0 18351 18351 18351 9139 143937 28718 -19579 -19579 3352280 2414306 0 584 156462 118340 36557 1565 456059 345607 105891 4561 21871 15827 5825 219 37255 34386 2496 373 3012 3012 5574 3400 2174 37737 18818 9416 9503 440185 431358 8827 15846 15829 17 1381 837 544 PROGRAM SUPPLIES 1884550 1884550 MISCELLANEOUS 53748 33578 20170 PRINTING 48749 44512 4237 BANK CHARGES 12063 12063 3174492 2947042 211229 16221 472066 307771 215016 335241 93171 109682 33096 20783 326536 529910 1139885 1303387 21750 8167 9072 8369 30822 16536 X 918438 934075 190625 245677 107099 1109063 1286851 1139885 1303387 177788 0 X 0 1 X 1 0 X 720091 709107 772714 832333 937390 3971635 2231398 2330058 2622596 2632499 2414306 12230857 10885 7791 7815 8521 9139 44151 2962374 3046956 3403125 3473353 3360835 16246643 37058 35000 54067 28375 14550 169050 0 37058 35000 54067 28375 14550 169050 16077593 23088 15662 15148 15438 20163 89499 23088 15662 15148 15438 20163 89499 2985462 3062618 3418273 3488791 3380998 16336142 0.98420 0.98360 0.00550 0.00560 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 137407 443101 187940 4391710 0.84200 0.15800 0 1 1 0 INTERCOMPANY RECEIVABLE 422811 INTEREST IN NET ASSETS OF COMMUNITY FOUNDATION 107099 529910 X 3352280 0 3352280 0 3352280 3174492 0 3174492 0 3174492 PART V, LINE 4: ENDOWMENTS ARE HELD BY JEWISH COMMUNITY CENTERS OF DENVER, A RELATED ORGANIZATION, AND ROSE COMMUNITY FOUNDATION. THE ENDOWMENT FUNDS ARE RESTRICTED FOR SCHOLARSHIPS. PART X, LINE 2: THE CENTER FOLLOWS ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. 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, ADMINISTRATIVE, AND FUNDRAISING EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ASSESSED AS OF DECEMBER 31, 2014 OR 2013. ANNUAL DINNER 153076 143937 9139 8615 14359 5744 153076 143937 9139 8615 14359 5744 28718 -19579 X X X 0 0 0 0 0 0 0 0 0 STUART RAYNOR CEO 57594 172781 1988 5964 1699 5097 1638 4913 5053 15158 67972 203913 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 2 ERICA AND JOANNE SINGER ARE MOTHER AND DAUGHTER. FORM 990, PART VI, SECTION B, LINE 11 CERTAIN MEMBERS OF THE FINANCE COMMITTEE REVIEW THIS 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 EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR 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 POLICIES, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART V, LINE 2A SALARIES AND WAGES ARE PAID BY JEWISH COMMUNITY CENTER OF DENVER, EIN: 84-0404245, AND THEN ALLOCATED TO MIZEL CENTER FOR ARTS AND CULTURE AS FUNCTIONAL EXPENSES. FORM 990, PART VI, LINE 1A THE ORGANIZATION'S GOVERNING BODY DID NOT DELEGATE SIGNIFICANT AUTHORITY TO ANY COMMITTEES. JEWISH COMMUNITY CENTER OF DENVER 350 SOUTH DAHLIA DENVER CO 80246 840404245 CHARITABLE CO 501(C)(3) 9-509(A)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0