2014-11-17T17:15:54-06:00 2013-12-31 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372521 990 2013-01-01 840404245 JEWISH COMMUNITY CENTERS OF DENVER JEWI 3033992660 350 SOUTH DAHLIA STREET DENVER CO 80246 STUART RAYNOR CEO 3033992660 2014-11-16 1 DORI J EGGETT P00645252 3037409400 2013 2015-11-30 17:44:51Z STUART RAYNOR 350 S DAHLIA STREET DENVER CO 802468102 9362710 0 X WWW.JCCDENVER.ORG X 1922 CO PROVIDE RECREATIONAL, CULTURAL, EDUCATIONAL, AND SOCIAL PROGRAMS TO THE COMMUNITY. 31 31 457 35 0 0 1683491 1749779 7295499 7426616 6745 7849 49267 88248 9035002 9272492 0 0 0 0 5090832 4718717 0 0 602017 3534805 3505969 8625637 8224686 409365 1047806 16765838 17277604 8220823 8001918 8545015 9275686 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 1 1401539 1510510 CAMPING OPERATED AN OFF-SITE DAY CAMP AND AN OFF-SITE RESIDENTIAL RANCH CAMP FOR OVER 1,600 CHILDREN. 2645967 2290929 EARLY CHILDHOOD EDUATION OPERATED AN ON-SITE FULLY LICENSED CHILDHOOD EDUCATION CENTER OFFERING A VARIETY OF PROGRAMS INCLUDING DAY CARE FOR 265 KIDS AGES INFANT TO 5 YEARS. 2914631 2964375 PARTICIPATORY RECREATION OFFERED A VARIETY OF PHYSICAL EDUCATION PROGRAMS AND ACTIVITIES FOR OVER 4,500 PEOPLE OF ALL AGES. 317912 660802 GROUP & SOCIAL AND OTHER ACTIVITIES OFFERED A VARIETY OF CLASSES, LECTURES AND OTHER SPECIAL ACTIVITIES SERVING THE NEEDS OF YOUTH. 317912 660802 7280049 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 31 0 1 457 1 1 1 0 0 0 0 1 1 0 0 0 0 X 31 31 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 BETSY MORDECAI HEYMAN ASSISTANT SECRETARY 1.00 X X 0 0 0 DAVID EISNER DIRECTOR 1.00 X 0 0 0 DAVID WOLF DIRECTOR 1.00 X 0 0 0 DEBBIE SHMERLING DIRECTOR 1.00 X 0 0 0 DR ELENA WEINSTEIN DIRECTOR 1.00 X 0 0 0 DR STEPHEN BERMAN DIRECTOR 1.00 X 0 0 0 ELISE BARISH TREASURER 1.00 X X 0 0 0 ELLEN BELLER DIRECTOR 1.00 1.00 X 0 0 0 EVI MAKOVSKY DIRECTOR 1.00 X 0 0 0 GARY DRAGUL DIRECTOR 1.00 X 0 0 0 GAY CURTISS-LUSHER DIRECTOR 1.00 X 0 0 0 JASON SINDLER ASSISTANT TREASURER 1.00 X X 0 0 0 KENNETH GLICKSTEIN DIRECTOR 1.00 X 0 0 0 NANCY NAIMAN KAUFMAN DIRECTOR 1.00 X 0 0 0 PAUL GILLIS SECRETARY 1.00 X X 0 0 0 RABBI BERNARD GERSON DIRECTOR 1.00 X 0 0 0 REBECCA GART DIRECTOR 1.00 X 0 0 0 REBECCA WEISS DIRECTOR 1.00 X 0 0 0 RICH COHN DIRECTOR 1.00 X 0 0 0 SCOTT REISCH VP DEVELOPMENT 1.00 X X 0 0 0 SCOTT ROBINSON PRESIDENT 1.00 X X 0 0 0 SOL LEFTIN DIRECTOR 1.00 X 0 0 0 STEFAN STEIN DIRECTOR 1.00 X 0 0 0 JUSTIN BLUE DIRECTOR 1.00 X 0 0 0 WENDY GLAZER DIRECTOR 1.00 X 0 0 0 KEN KRAMER DIRECTOR 1.00 X 0 0 0 KATHY NEUSTADT VP GOVERNANCE 1.00 X X 0 0 0 DAN SEFF DIRECTOR 1.00 X 0 0 0 GARY WAGNER DIRECTOR 1.00 X 0 0 0 DAN BARTELL DIRECTOR 1.00 X 0 0 0 GERALD GRAY DIRECTOR 1.00 X 0 0 0 HOWARD GREINETZ DIRECTOR 1.00 X 0 0 0 STUART RAYNOR CEO 30.00 10.00 X 183505 61168 35546 MICHAEL RUDNICK ASSISTANT EXECUTIVE DIRECT 40.00 X 113672 0 21153 KARLA HANLON CFO 34.00 6.00 X 71005 12530 1185 368182 73698 57884 2 0 1 0 EKS&H LLLP 7979 E TUFTS AVE SUITE 400 DENVER CO 80237 AUDIT, IT SUPPORT 124812 ELITE SERVICE PROS LLP 12656 E JAMISON PL UNIT 2 ENGLEWOOD CO 80112 MAINTENANCE 110184 2 236722 372951 1140106 1749779 HEALTH & PHYSICAL 624100 2964375 2964375 EARLY CHILDHOOD EDUCAT 624100 2290929 2290929 CAMP 624100 1510510 1510510 GROUP & SOCIAL 624100 518838 518838 MACCABI 624100 141964 141964 7426616 7849 7849 31103 0 31103 31103 31103 24029 372951 69420 -45391 -45391 76400 20798 55602 55602 MISCELLANEOUS 900099 46934 46934 46934 9272492 7473550 0 49163 404988 365163 8712 31113 3660947 3300939 78757 281251 4712 4249 101 362 297634 268365 6403 22866 350436 315414 7042 27980 7000 5207 647 1146 66370 49375 6131 10864 255513 189051 39100 27362 30227 27445 989 1793 1046556 950251 34240 62065 277838 213525 10692 53621 85566 72497 1420 11649 19486 17462 449 1575 705419 623104 80600 1715 1452 1074 136 242 REPAIRS AND MAINTENANCE 738447 676037 60878 1532 MISCELLANEOUS 199835 147540 4644 47651 BAD DEBT EXPENSE 36705 27100 853 8752 LICENSES AND FEES 35555 26251 826 8478 8224686 7280049 342620 602017 432503 1353182 379201 268389 467037 383940 50813 77196 19143044 9010323 10508765 10132721 4262230 4702768 665289 359408 16765838 17277604 585984 396524 1205235 1172678 5603854 5989878 825750 442838 8220823 8001918 X 3188667 3831478 1355311 1399185 4001037 4045023 8545015 9275686 16765838 17277604 X 1047806 -317135 X 0 1 X 1 0 X 2140411 3151247 3391421 1683491 1826179 12192749 6094626 7146971 7087496 7295499 7426616 35051208 8235037 10298218 10478917 8978990 9252795 47243957 398847 94130 79286 139535 325575 1037373 0 398847 94130 79286 139535 325575 1037373 46206584 44857 11885 10547 6745 38952 112986 44857 11885 10547 6745 38952 112986 31462 65841 6659 103962 4955 64964 131856 51427 46934 300136 8316311 10440908 10627979 9037162 9338681 47761041 0.96750 0.98820 0.00240 0.00250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4403995 656011 207569 4852437 4136283 461977 194265 4403995 4391710 30500 -90763 195164 4136283 3999142 137408 443099 187939 4391710 3332065 100000 734966 167889 3999142 0.83360 0.16640 1 0 175053 175053 14960660 5990079 8970581 542120 364987 177133 3465211 2655257 809954 10132721 INVENTORY - ROSE COMMUNITY FOUNDATION 4660956 F PARTNERSHIP INTEREST 24000 C GORDON TRUST 17812 F 4702768 INTERCOMPANY PAYABLE 326536 PLAN LIABILITY 116302 442838 X 10847120 1574628 1574628 9272492 0 9272492 9802852 1578166 1578166 8224686 0 8224686 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, 2013 OR 2012. 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, 2013 OR 2012. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2010 THROUGH 2013 FOR THE FEDERAL RETURN AND 2009 THROUGH 2013 FOR THE COLORADO RETURN. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF MIZEL CENTER FOR ARTS AND CULTURE 3,463,410. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -2,544,793. CHANGE IN VALUE OF COMMUNITY FOUNDATIONS 656,011. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF MIZEL CENTER FOR ARTS AND CULTURE 3,359,991. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -1,781,825. ANNUAL DINNER 396980 372951 24029 523 57995 7185 3717 396980 372951 24029 523 57995 7185 3717 69420 -45391 76400 20798 1 1.00000 76400 20798 20798 55602 CO 1 0 0 0 1.00000 KARLA HANLON 350 SOUTH DAHLIA STREET DENVER CO 80246 0 ELLEN BELLER 0 RAFFLE X 0 X X X 0 0 0 0 0 0 0 0 0 STUART RAYNOR CEO 158311 52770 20097 6699 5097 1699 13330 4443 14923 2850 211758 68461 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 III, LINE 3 JEWISH FAMILY SERVICES IS NOW THE ADMINISTRATING ORGANIZATION FOR SENIOR/ADULT PROGRAMS; THE JCC CONTINUES TO MAKE ITS FACILITIES AVAILABLE FOR THE SENIOR/ADULT PROGRAMS. 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 656,011. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -762,968. WRITE OFF OF BOND FINANCING COSTS -210,178. 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 518838 MIZEL CENTER FOR ARTS AND CULTURE N 193008 MIZEL CENTER FOR ARTS AND CULTURE O 2025955 MIZEL CENTER FOR ARTS AND CULTURE P 1660280