2014-04-15T10:33:56-05:00 2013-05-31 BRUCE E BERNSTIEN & ASSOC PC 10440 N CENTRAL EXPRESSWAY STE 1040 DALLAS TX 75231 990 2012-06-01 751461847 JEWISH COMMUNITY CENTER OF DALLAS % CAROL AGRONIN JEWI 2147392737 7900 NORTHAVEN RD Suite DALLAS TX 75230 Phillip Rosenfeld 2147060840 2014-04-14 true 2147060840 2012 2015-11-30 17:44:51Z Scott Cohen 7900 NORTHAVEN RD DALLAS TX 75230 10939540 false X WWW.JCCDALLAS.ORG X 1976 TX TO OPERATE AND MAINTAIN A COMMUNITY CENTER FOR CHARITABLE, CULTURAL, SOCIAL, AND EDUCATIONAL PURPOSES IN ORDER TO DEVELOP A COORDINATED JEWISH COMMUNITY. 33 33 462 50 0 4038807 4079126 5498557 5957435 13720 11319 683681 582899 10234765 10630779 98115 85497 0 0 5214470 5488087 0 0 131407 4686782 4287975 9999367 9861559 235398 769220 14370800 15669968 10952967 11335321 3417833 4334647 X TO OPERATE AND MAINTAIN A COMMUNITY CENTER FOR CHARITABLE, CULTURAL, SOCIAL, AND EDUCATIONAL PURPOSES IN ORDER TO DEVELOP A COORDINATED JEWISH COMMUNITY. false false 3984630 7836 2404061 Participant recreation - see schedule o for additional details 1798973 58454 1709139 Early childhood education - see schedule o for additional details 1551634 19206 1491683 Camp - see schedule o for additional details 1253155 93899 congregate meals 225590 130415 informal education 215170 128238 social development -467499 donated services - rent -168912 Expenses reclassed as fundraising exp & admin 1057504 352552 8392741 true true false false false false false false true true false false false false true true false false false false false false false true false false false true true false false false false false false false false true false false false false false false false false true 105 0 true 462 true false false false false false true true false false false false X 33 33 true false false false true false false true true false false true true true true true false true true false X CAROL AGRONIN 2147392737 7900 NORTHAVEN RD DALLAS TX 75230 Phillip Rosenfeld 1.0 X X 0 0 0 Scott Cohen 1.0 X X 0 0 0 Andy Dropkin 1.0 X X 0 0 0 Angela Horowitz 1.0 X X 0 0 0 Jay Liberman 1.0 X X 0 0 0 Doug Baer 1.0 X 0 0 0 Jonathan Bard 1.0 X 0 0 0 Neil Beckerman 1.0 X 0 0 0 Susan Bendalin 1.0 X 0 0 0 Jared Caplan 1.0 X 0 0 0 Justin Cohen 1.0 X 0 0 0 Sherry Goldberg 1.0 X 0 0 0 David Greenstone 1.0 X 0 0 0 Marc Grossfeld 1.0 X 0 0 0 Monte Hurst 1.0 X 0 0 0 Nancy Immerman 1.0 X 0 0 0 Laurie Judson 1.0 X 0 0 0 Sandy Kuntz 1.0 X 0 0 0 Liz Liener 1.0 X 0 0 0 Mitch Meyers 1.0 X 0 0 0 Michael Newman 1.0 X 0 0 0 Ann Ochstein 1.0 X 0 0 0 Lori Ordiway 1.0 X 0 0 0 John Rosenberg 1.0 X 0 0 0 David Sacher 1.0 X 0 0 0 Amy Schachter 1.0 X 0 0 0 Marilyn Schaffer 1.0 X 0 0 0 Steve Schneider 1.0 X 0 0 0 Zev Shulkin 1.0 X 0 0 0 Wendy Stanley 1.0 X 0 0 0 Jill Tananbaum 1.0 X 0 0 0 Ellen Ungerman 1.0 X 0 0 0 Mike Weinberg 1.0 X 0 0 0 Arthur Allen 40.0 X 226494 0 13227 Carol Agronin 40.0 X 123049 0 11001 Justin Hoden 40.0 X 114362 0 7989 Austin Holley 40.0 X 151126 0 11127 615031 0 43344 4 false true false Zohar Tong Z Pilates LLC 7900 Northaven Road DALLAS TX 75230 PILATES 159863 1 1976792 370374 1731960 57081 4079126 DAY CAMP 900099 1491683 1491683 PARTICIPANT REC. 900099 2404061 2404061 INFORMAL EDUCATION 900099 130415 130415 EARLY CHILD. EDUC. 900099 1709139 1709139 CONGREGATE MEALS 900099 93899 93899 128238 128238 5957435 13139 13139 0 0 0 0 0 1820 -1820 -1820 -1820 146303 370374 306941 -160638 -160638 0 0 PRO SHOP 900099 78705 78705 GIFT SHOP 900099 123498 123498 MISCELLANEOUS REV. 900099 541334 541334 743537 10630779 6700972 -149319 0 85497 85497 0 0 349543 349543 0 4405693 3743884 552500 109309 41907 26872 14435 600 354286 217487 125117 11682 336658 272764 55985 7909 52168 40468 11700 0 40521 40521 0 0 0 1179401 1178988 413 94213 94132 81 260535 241477 17595 1463 101223 28889 72269 65 0 716817 716299 518 142601 142601 0 10106 4092 6014 2188 2188 0 591854 591854 88551 88551 PROGRAM FEES 485501 480543 4671 287 PROGRAM/FOOD 163831 159063 4768 DUES 79990 8314 71676 PROGRAM/PAPER GOODS 25062 24986 76 253413 243792 9529 92 9861559 8392741 1337411 131407 3565203 2817230 0 1612261 185608 187112 649741 654281 0 0 0 0 0 0 134684 131929 213417 273668 15536724 6451364 8765721 9085360 856426 362653 0 545474 0 0 0 0 0 0 14370800 15669968 723833 756154 0 0 2560243 3015922 0 0 0 0 0 0 7668891 7563245 0 0 0 0 10952967 11335321 X 263814 1376824 3141173 2944977 12846 12846 3417833 4334647 14370800 15669968 X 769220 62097 85497 X false true X true false X 2616646 5035068 3895944 4038807 4079126 19665591 0 0 2616646 5035068 3895944 4038807 4079126 19665591 123969 19541622 11869 54345 14336 13720 13139 107409 0 743537 743537 20516537 7976817 0.95248 0.98811 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12846 466 13312 10828 2018 12846 9957 871 10828 9957 9957 1.00000 false false 3871397 454884 3416513 1406294 1241721 164573 10259033 4754759 5504274 9085360 0 0 X 11160375 62097 467499 529596 10630779 10630779 10243561 467499 467499 9776062 85497 85497 9861559 Describe the intended use of the endowment funds SCHEDULE D, PART V, LINE 4: Support for Habima Special Needs Programming. SCHEDULE D, PART XII, LINE 4B: grants expenses $85,497 Uncertain tax position schedule D, part X, line 2: The Center is recognized by the internal revenue services as tax-exempt under section 501(c)(3) of the internal revenue code, except to the extent that it has unrelated business income. For the years ending May 31, 2013 and 2012, the center has no material net unrelated business income. Accordingly, no provision for income taxes has been provide in the accompanying financial statements. The center is not recognized as a private foundation. The Center evaluates its uncertain tax positions using the provisions of accounting standards codification 450, contingencies. Accordingly, a loss contingency is recognized when it is probable that a liability has been incurred as of the date of the financial statements and the amount of the loss can be reasonably estimated. The amount recognized is subject to estimate and management judgment with respect to the likely outcome of each uncertain tax position. The amount that is ultimately sustained for an individual uncertain tax position or for all uncertain tax positions in the aggregate could differ from the amount recognized. in consideration of these factors, for the years ended may 31, 2013 and May 31, 2012, the Center has no material net unrelated business income. The center's form 990, Return of Organization exempt from income tax, for the years ended 2013, 2012, 2011 are subject to examination by the IRS, generally for three years after they were filed. fall event 359262 228733 130529 1000 12031 85640 3425 49714 golf tournament 135843 127150 8693 1540 1200 16283 116820 1 21572 14491 7081 680 1075 284 17249 516677 370374 146303 2540 680 14306 102207 3425 183783 306941 -160638 true Membership Scholarships 38 7836 Preschool Scholarships 50 58454 Camp Scholarships 54 19207 The organization's procedures for monitoring the use of grant funds Schedule I, Part II, Line 2: The agency has established criteria, limits and formal paperwork and procedures for application for scholarships. The AR Administrator reviews and maintains records. Awards are applied internally to participant accounts. X X X X X false false false false false false false false false Arthur Allen 172948 0 53546 0 0 0 6857 0 6370 0 239721 0 0 0 Austin Holley 90000 0 360 0 60766 0 3459 0 7668 0 162253 0 0 0 X auction items 159 57081 auction proceeds false false true Hire or use third parties to solicit, process,or sell noncash contribution Schedule M, Part I, Line 32a: Volunteers help to solicit, process and sell non-cash contributions. PROGRAM SERVICE ACCOMPLISHMENTS FORM 990, PART III, LINES 4A-4C: Provide charitable, cultural, educational and recreational services for individuals of all ages. Services include recreational facilities and activities; social and cultural events; education for children and adults. There were 1,266 participants in summer camp in FY2013. There were 2,934 membership units in FY2013; 3,342 individuals participated in sports programs; 185 participated in early childhood education. Family or business relationship Form 990, Part VI, Line 2: - Prescott Pailet Benefits (PPB) is the JCC's broker for medical insurance. Two principals of PPB are board members, Stuart Prescott (board member and past president) and Dan Prescott (Chairman of the Board) - Waldman Bros (WB) is the JCC's broker for property, general liability & professional liability insurance. Two of its principals, Scott Cohen and Andy Dropkin are members of the JCC board. - Cafe Fino (CF) is a kosher dairy pizza parlor and restaurant. CF provides meeting meals, pizza lunches and other food for events as requested by the JCC. An owner/principal of this company is married to the JCC's director of preschool. MEMBERS OR STOCKHOLDERS OF THE ORGANIZATION Form 990, Part VI, Line 6: membership is granted to any person who completes a membership application and who pays dues. DESCRIBE THE PROCESS USED BY MGMT &/OR GOVERNING BODY TO REVIEW THE 990 Form 990, Part VI, Line 11b: A copy of the form 990 will be reviewed by the finance committee, the audit committee and management personnel and then will be provided to all memebers of the board of directors. DESCRIBE THE PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST Form 990, Part VI, Line 12c: THE PRESIDENT AND CFO MONITOR CONFLICT OF INTEREST AS PART OF REGULAR REVIEW AND APPROVAL OF PURCHASE ORDERS AND CONTRACTS. Written Document retention and destruction policy Form 990, Part VI, Line 14: the organization is in the process of establishing a written document retention and destruction policy and will put the policy in place during the tax year ending may 31, 2014. OFFICES & POSITIONS FOR WHICH PROCESS WAS USED Form 990, Part VI, Question 15a & 15b: The Presidents' compensation is reviewed by the Chair of the Human Resource Committee. The Chair facilitates an annual performance evaluation. Key staff members complete a targeted questionaire. A salary survey is part of the process. The process is documented through meeting notes. Salaries for key staff members are recommended by the President and CFO and are approved by the Chair of the Board and the Chair of the HR Committee. A salary survey is part of the process. The process is documented through meeting notes. AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, & FIN STMTS TO GEN PUBLIC form 990, PART VI, LINE 19: The organization's financial statements, governing documents and conflict of interest policy are made available to the public upon request. Other changes in net assets or fund balances Form 990, Part XI, Line 9: Grant expenses $85,497 OTHER FEES FOR SERVICES FOR NON-EMPLOYEES FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACT LABOR TOTAL FEES:1134578 OTHER FEES FOR SERVICES FOR NON-EMPLOYEES FORM 990 PART IX LINE 11G DESCRIPTION:SECURITY TOTAL FEES:44823