2014-05-12T11:56:30-05:00 2013-06-30 BDO USA LLP 1888 Century Park EastFL4 LOS ANGELES CA 90067 990 2012-07-01 954786388 SWC MUSEUM CORP % MS SUSAN BURDEN SWCM 3105539036 1399 S ROXBURY DRIVE Suite LOS ANGELES CA 90035 SUSAN BURDEN 3105539036 2014-05-09 true SANDRA L FEINSMITH 3105570300 2012 2015-11-30 17:44:51Z Susan Burden 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 7211448 false X N/A X 2000 CA SWC MUSEUM CORP. IS BUILDING a MUSEUM IN ISRAEL THAT WILL BE A WORLD CENTER FOCUSING ON ISSUES OF HUman DIGNITY & RESPONSIBILITY & SEEKs TO PROMOTE UNITY & RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. 3 2 0 0 0 3563227 6458511 0 0 103359 52741 0 416627 3666586 6927879 0 0 0 0 1531098 1566298 0 0 1387648 1885575 1378197 3416673 2944495 249913 3983384 48731864 51784621 3733186 3201171 44998678 48583450 X SWC MUSEUM CORP. IS BUILDING A MUSEUM IN ISRAEL THAT WILL BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY & RESPONSIBILITY & SEEKS TO PROMOTE UNITY & RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. false false SWC Museum Corp. raises funds to utilize in the construction of a Center for Human Dignity and a Museum of Tolerance in Jerusalem, Israel. In accordance with GAAP, in serving its mission, SWC Museum Corp. capitalizes costs associated with the construction of the center and museum. All expenses related to program services are currently being capitalized while the center and museum are under construction. Upon completion of the center and museum, all program service expenses will no longer be capitalized. true true false false false false false false false true false false true false true true false false true true false false false false false false false false true false false false false false true true true false false false false false true false false false true 6 0 true 0 false true IS false false false false false false false false X 3 2 true false false false false false false true true false false true true true true true true true true false CA X X MS SUSAN BURDEN 3105539036 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 X Larry A Mizel 2.12 1.63 X X Stuart Isen 0.23 1.51 X James Lustig 0.1 0.32 X Arlen Gunner 0.23 0.99 X SUSAN BURDEN 19.0 21.0 X 219732 238042 41998 RABBI MARVIN HIER 21.0 19.0 X 402455 362668 39647 Rabbi Meyer May 17.0 23.0 X 204169 272416 53398 Rabbi Abraham Cooper 13.0 27.0 X 156433 332421 43198 Marlene Hier 12.0 28.0 X 116529 271902 39648 Liebe Geft 1.0 39.0 X 5981 347916 31653 Alan D Hier 40.0 0.0 X 155943 28089 Janice Prager 4.0 36.0 X 27460 262809 21597 1288702 2088174 299228 6 false true false AEDAS LA LLP 3819 LYCEUM AVE LOS ANGELES CA 90066 ARCHITECTURAL SVC 683485 ELECTROSONIC INC 10320 BREN ROAD EAST MINNETONKA MN 55343 AUDIO VISUAL DESIGN 254834 COLERIDGE CAPITAL 4350 S MONACo ST 5TH FLOOR DENVER CO 80237 project management 229698 LAVI YECHIEL 17 YEHOSHA BARUCHI JERUSALEM 0 IS 93858 project management 225621 AGMON CO LAW OFFICES MALCHA TECHNOLOGY PARK BLD 1 JERUSALEM 0 IS 9104601 LEGAL SERVICES 171439 8 93282 6365229 6458511 0 51618 51618 0 0 585903 169276 416627 0 416627 416627 115416 114293 1123 1123 1123 0 0 0 0 6927879 469368 0 0 0 0 0 1212365 422679 789686 0 223017 223017 10222 10222 78308 30560 47748 42386 11810 30576 0 345322 345322 24800 24800 0 0 0 746062 566507 179555 0 125542 116315 9227 873 873 0 0 68860 12226 56634 0 2986 2986 7111 7111 0 3580 3580 12414 12414 PUBLIC INFORMATION 25424 25424 FUNDRAISING RENDERINGS/BOOKS 12573 12573 TAXES 2650 2650 2944495 0 1556847 1387648 0 0 24027222 16299814 12072438 14077301 49624 501 0 0 0 0 0 0 0 0 169177 199336 81994 72162 10971 9832 0 0 0 2550000 0 0 0 0 12402432 18647837 48731864 51784621 3197094 3201171 0 0 0 0 0 0 0 0 0 0 0 0 0 0 536092 0 3733186 3201171 X 0 0 44998678 48583450 0 0 44998678 48583450 48731864 51784621 X 3983384 -450000 51388 X false true X true false X 3899919 3230411 508353 3563227 6458511 17660421 0 0 3899919 3230411 508353 3563227 6458511 17660421 4939328 12721093 403234 264632 177543 103359 637521 1586289 0 0 19246710 0.66095 0.82127 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 81994 72162 9832 9832 CONSTRUCTION-IN-PROGRESS 16647837 LAND USE COST 2000000 18647837 0 RELATED PARTY LOAN PAYABLE 0 0 X 6709501 -450000 231622 -218378 6927879 6927879 3124729 180234 180234 2944495 2944495 Part X: Part X line 2 SWC Museum Corp. is a nonprofit corporation exempt from Federal income and California franchise taxes under Section 501(c)(3) of the Internal Revenue Code. The Museum believes it is in compliance with all applicable laws, however, upon audit by a taxing authority, if amounts are found due, SWC may be liable for such taxes. Management has analyzed the Museum's tax positions taken on Federal and state income tax returns for all open tax years and has concluded that, as of June 30, 2013 and 2012, no liabilities are required to be recorded in connection with such tax positions in the Museum's financial statements. The fiscal 2012 tax year remains open for examination by the taxing authorities. No interest or penalties were recognized during the year as the Museum has not recorded income tax contingencies. the museum had an examination by the internal revenue service for the 2011 tax year and there were no findings. the museum continues to qualify for exemption from federal income tax. Part XI: Part XI Line 2D Other expenses in Line 2D includes FOREIGN EXCHANGE GAIN TOTALING $62,346 and RENTAL EXPENSE of $169,276. Part XII: Part XII Line 2D Other expenses in line 2D includes Construction-in-Progress costs of $10,958 and RENTAL EXPENSE OF $169,276. Middle East and North Africa 1 2 Fundraising 75116 Middle East and North Africa 1 51 Program Services is museum construction 1472413 Europe (Including Iceland and Greenland) Fundraising 1457 2 53 2 53 1548986 1548986 false false false false false false Part I Line 3 Part I Line 3 activities in region Total expenditures in the amount of $1,547,529 in the Middle East and $1,457 in Europe consist of fundraising and program service activities related to Israel/museum construction. X true true X X X false false false false false false false false false SUSAN BURDEN 211540 229168 8192 8874 11760 12740 8399 9099 239891 259881 0 0 RABBI MARVIN HIER 324901 292781 77554 69887 12887 11613 7967 7180 423309 381461 0 0 Rabbi Meyer May 171180 228400 32989 44016 10496 14004 12380 16518 227045 302938 0 0 Rabbi Abraham Cooper 139862 297208 16571 35213 7840 16660 5984 12714 170257 361795 0 0 Marlene Hier 111908 261120 4621 10782 7350 17150 4545 10603 128424 299655 0 0 Liebe Geft 4873 343486 1108 4430 414 24086 121 7032 6516 379034 0 0 Alan D Hier 155943 8294 0 19795 0 184032 0 0 0 Janice Prager 27460 262809 1159 11091 884 8463 29503 282363 0 0 SCHEDULE J PART I, LINE 1A CERTAIN STAFF RECEIVE a PARSONAGE ALLOWANCE FOR PROVIDING MINISTERIAL SERVICES FOR PERFORMING SACERDOTAL FUNCTIONS. SCHEDULE J PART III ALL WORK PERFORMED FOR SWC MUSEUM CORP. IS PERFORMED BY SIMON WIESENTHAL CENTER, INC. (SWC) EMPLOYEES. SWC MUSEUM CORP. REIMBURSES SWC FOR EMPLOYEE TIME SPENT ON MUSEUM CORP. ACTIVITIES. COLERIDGE CAPITAL See Below 238480 project management false Marlene Hier Family Relationship 130298 Employee false Alan D Hier Family Relationship 189829 Employee false Schedule L Part IV Business Transactions Involving Interested Persons Coleridge Capital- Entity more than 35% owned by Larry A Mizel, Chairman of the Board. form 990 part iii statement of program service accomplishments line 1 THE ORGANIZATION WILL BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY AND RESPONSIBILITY AND SEEKs TO PROMOTE UNITY AND RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. IT WILL HOUSE TWO MULTI-MEDIA EXPERIENTIAL MUSEUMS, ONE FOR ADULTS AND ONE FOR CHILDREN; AN INTERNATIONAL CONFERENCE CENTER; AN EDUCATIONAL CENTER; AND A THEATER. THE MUSEUM OF TOLERANCE JERUSALEM WILL ALSO HOUSE FOUR INSTITUTES AN INSTITUTE FOR INTERNATIONAL AFFAIRS, AN INSTITUTE FOR THE JEWISH FUTURE, AN INSTITUTE FOR THE ADVANCEMENT OF CIVIL SOCIETY AND AN INSTITUTE FOR CHILD AND YOUTH DEVELOPMENT. THESE INSTITUTES WILL PROVIDE THE EDUCATIONAL PROGRAMS FOR THE MUSEUM OF TOLERANCE JERUSALEM. form 990 part vi section a governing body and management line 2 MARLENE HIER, FAMILY MEMBER OF RABBI HIER ALAN HIER, FAMILY MEMBER OF RABBI HIER form 990 part vi section B Policies Line 11B Before filing, Form 990 and supplemental information to the Form 990 is sent to all Board members for their review, questions and comments. Form 990 is discussed at the Finance Committee meeting, Executive Committee meeting and Board meeting to respond to all Board members' questions and comments. In addition, the Chief Financial Officer is available to either meet in person or discuss via telephone the Form 990 with those Board members who are not able to attend the meetings. form 990 part vi section b policies line 12c The Organization monitors and enforces the conflict of interest policy in the following manner: If there is an actual or possible conflict of interest, an Interested Person (one with a direct or indirect financial interest) must disclose the existence of his or her financial interest and all material facts to the board or a committee with Board delegated powers that is considering a proposed transaction or arrangement. If the committee determines that there is a conflict, that Interested Person will not be part of the decision making process except to provide information that Committee determines is needed for the decision. If the Board or a committee has reason to believe that a member failed to disclose actual or possible conflicts of interest, they will investigate the matter and take disciplinary and corrective action if warranted. form 990 part vi section b policies lines 15a and 15b The Compensation Committee annually reviews the salaries and benefits of all employees and recommends the compensation and benefit level for all employees. The Compensation Committee from time to time takes into consideration salaries of other organizations and for the CEO, officers and key employees, the Compensation Committee reviews from time to time the Form 990 of other similarly situated organizations. The recommendations of the Compensation Committee are reviewed by the Executive Committee of the Board and upon the recommendations being acceptable to the Executive Committee, the Executive Committee will forward the approved recommendations to the Board for its approval. Upon approval by the Board, the Compensation Committee forwards all recommendations to the Chief Financial Officer for implementation. In addition, the Chairman of the Board and/or other Board members designated by the Chairman will meet with the Chief Executive Officer and Chief Financial Officer to discuss the recommendations. In addition, the Chairman of the Board or a Board member designated by the Chairman will discuss individually with the Chief Executive Officer his performance during the past year. Pursuant to the conflict of interest policy, no individual whose compensation is being determined may be part of the compensation determination process. The decision making process of the Compensation Committee is documented contemporaneously in its minutes. form 990 part vi section c disclosure line 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. form 990 part vii section a line 1a average hours per week BOARD MEMBERS CONTRIBUTE THEIR TIME AND SERVICES UPON REQUEST AND ON AN AS-NEEDED BASIS, WHICH, THROUGHOUT THE YEAR, MAY DIFFER FROM THE AVERAGE NUMBER OF HOURS PER WEEK INCLUDED IN PART VII. form 990 Part IX Statement of Functional Expenses General statement SWC Museum Corp. raises funds to utilize in the construction of a Center for Human Dignity and a Museum of Tolerance in Jerusalem, Israel. In accordance with GAAP, SWC Museum Corp. capitalizes costs associated with the construction of the center and museum. All expenses related to program services are currently being capitalized while the center and museum are under construction. Upon completion of the center and museum, all program service expenses will no longer be capitalized. Form 990, Part IX, Line 11g Other Professional Expenses Management & General Expenses Administrative services $455,709 Professional Opinions 40,753 Translation Services 31,489 Tax & consulting Services 25,412 Insurance consulting services 7,038 Business plan services 5,850 Registered Agent services 256 ---------- Total $566,507 Fundraising Expenses Public relations/communications $140,555 Speaking Engagement professional fees 22,500 Rendering Services 16,500 ----------- Total $179,555 Form 990, Part XI, Line 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES INCLUDES CONSTRUCTION-IN PROGRESS COSTS OF $10,958 AND FOREIGN EXCHANGE gain TOTALING $62,346. Simon Wiesenthal Center Inc 1399 S Roxbury Drive Los Angeles CA 90035 953964928 Human Rights CA 501(c)(3) 7 na false false false true false false false false false false false false false false true false false false false Simon Wiesenthal Center Inc C 93282 FMv Simon Wiesenthal Center Inc o 1566298 FMv