2014-08-07T11:07:49-05:00 2013-12-31 510232399 BELFINT LYONS & SHUMAN PA 1011 CENTRE RD STE 310 WILMINGTON DE 19805 990 2013-01-01 510075823 BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER JEWI 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 IVY HARLEV EXECUTIVE DIRECTOR 3024785660 2014-08-07 1 JONATHAN D MOLL CPA P01053700 3022250600 2013 2015-11-30 17:44:51Z IVY HARLEV 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 5239247 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. 37 37 278 650 24250 0 703757 478763 3844346 3912468 23073 74822 724411 719600 5295587 5185653 0 0 0 0 3032770 3287525 0 0 0 1763289 1799179 4796059 5086704 499528 98949 2375875 2489863 710888 787557 1664987 1702306 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 1512383 2069316 EARLY CHILDHOOD - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES - APPROXIMATELY 250 SERVED 649966 868129 SUMMER AND FAMILY CAMPS - CAMPERS ENJOY SWIMMING, ARTS AND CRAFTS, NATURE, JUDAICS, SPORTS, DRAMA, ISRAELI CULTURE, MUSIC, DANCE AND MUCH MORE. APPROXIMATELY 500 SERVED 565187 427058 FITNESS CENTER - VARIOUS FITNESS ACTIVITIES AND CLASSES. APPROXIMATELY 18,851 GROUP FITNESS CLASS ATTENDANCES AND 6,352 PERSONAL TRAINING SESSIONS PERFORMED. 995953 918675 OTHER PROGRAMS INCLUDE VARIOUS PROGRAMS AND ACTIVITIES FOR ADULTS AND SENIORS, INCLUDING A SENIOR CENTER. 995953 918675 3723489 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 15 0 1 278 1 1 1 0 0 0 0 1 1 0 0 0 0 X 37 37 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 MARTIN LESSNER PRESIDENT 1.00 X X 0 0 0 ANNETTE AERENSON VP DEVELOPMENT 1.00 X X 0 0 0 MICHAEL SACHS VP MEMBERSHIP 1.00 X X 0 0 0 BARBARA SCHOENBERG VP FINANCE 1.00 X X 0 0 0 MICHELLE SILBERGLIED PRESIDENT ELECT 1.00 X X 0 0 0 BRENT SALIMAN TREASURER 1.00 X X 0 0 0 DANNY HAAS ASSISTANT TREASURER 1.00 X X 0 0 0 STACY HOROWITZ SECRETARY 1.00 X X 0 0 0 BETHANY KUTZ ASSISTANT SECRETARY 1.00 X X 0 0 0 PAM APPELBAUM AT-LARGE 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 STEVE BIENER IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 CHRIS ALONZO BOARD MEMBER 1.00 X 0 0 0 LILLIAN BALICK 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 ROBIN FRESCHMAN BOARD MEMBER 1.00 X 0 0 0 MICHELLE GLAZIER BOARD MEMBER 1.00 X 0 0 0 DEBBIE GOODMAN BOARD MEMBER 1.00 X 0 0 0 AMY HARRISON BOARD MEMBER 1.00 X 0 0 0 MICHAEL HOCHMAN BOARD MEMBER 1.00 X 0 0 0 HEATHER LASCALA BOARD MEMBER 1.00 X 0 0 0 KAREN LEGUM BOARD MEMBER 1.00 X 0 0 0 JULIE LEVENSON BOARD MEMBER 1.00 X 0 0 0 CARYL MARCUS-STAPE BOARD MEMBER 1.00 X 0 0 0 JEROME NACHLIS BOARD MEMBER 1.00 X 0 0 0 JOSHUA NACHLIS BOARD MEMBER 1.00 X 0 0 0 JONATHAN PERRY BOARD MEMBER 1.00 X 0 0 0 RABBI YAIR ROBINSON BOARD MEMBER 1.00 X 0 0 0 REGAN ROOT BOARD MEMBER 1.00 X 0 0 0 DAVID ROSS BOARD MEMBER 1.00 X 0 0 0 JENNIFER STEINBERG BOARD MEMBER 1.00 X 0 0 0 JESSICA SZYMANKSI 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 IVY HARLEV EXECUTIVE DIRECTOR 40.00 X 155196 0 25842 155196 0 25842 1 0 1 0 0 28073 184815 180677 85198 16789 478763 EARLY CHILDHOOD 900099 1591351 1591351 MEMBERSHIP DUES 900099 1176752 1176752 CAMP 900099 662717 662717 FITNESS CENTER 900099 248439 248439 DEPARTMENT PROGRAMS 900099 233209 233209 3912468 39749 39749 562618 0 562618 562618 370710 191908 35073 0 35073 35073 35073 186326 53594 132732 132732 ADVERTISING 531190 24250 24250 24250 5185653 4283178 24250 399462 181038 36207 144831 2601251 2100318 500933 72436 53765 18671 233070 157613 75457 199730 156375 43355 11496 11496 8868 8868 182345 101263 81082 25804 19731 6073 77127 25353 51774 24231 24231 875410 656557 218853 56069 41961 14108 13507 7643 5864 112991 93218 19773 50344 44918 5426 FOOD AND SUPPLIES 164184 150889 13295 SERVICE CHARGES 51041 51041 MEMBERSHIP DUES 50023 1455 48568 EQUIPMENT AND MAINTENAN 47363 35959 11404 48376 40264 8112 5086704 3723489 1363215 0 1451 1650 737299 552394 5750 261717 167596 78111 150058 2563517 2129656 430151 433861 867146 1178554 2375875 2489863 237175 257323 473713 530234 0 710888 787557 X 1089343 1072741 551207 605128 24437 24437 1664987 1702306 2375875 2489863 98949 100003 -161633 0 X X 0 1 X 1 0 X 823807 552536 516558 703757 478763 3075421 3461002 3489089 3694988 3844346 4283178 18772603 4284809 4041625 4211546 4548103 4761941 21848024 0 0 0 21848024 462100 474211 391452 567264 231657 2126684 462100 474211 391452 567264 231657 2126684 31637 52610 81034 67293 785 233359 4198 1062 2615 7875 4782744 4569508 4686647 5182660 4994383 24215942 0.90220 0.89090 0.08780 0.09850 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 867146 154935 171698 6357 8868 1178554 722152 70109 94282 12360 7037 867146 748278 12037 -13617 17608 6938 722152 651541 15326 99435 11783 6241 748278 529508 4789 136241 13600 5397 651541 0.51330 0.02070 0.46600 1 0 52846 25139 27707 293642 247990 45652 2217029 1856527 360502 433861 FOUNDATION INVESTMENT POOLS 1178554 F 1178554 X 5330382 100003 53594 153597 5176785 8868 8868 5185653 5131430 53594 53594 5077836 8868 8868 5086704 PART V, LINE 4: THE CENTER'S ENDOWMENT CONSISTS OF 27 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 53,594. PART XII, LINE 2D - OTHER ADJUSTMENTS: REALLOCATION OF DIRECT FUNDRAISING EXPENSES 53,594. SPORTS CLASSIC 133281 133281 45303 2 53045 53045 8291 186326 186326 53594 53594 132732 X X X X 0 0 0 0 0 0 0 0 0 IVY HARLEV EXECUTIVE DIRECTOR 153196 0 2000 0 0 0 6208 0 19634 0 181038 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JEROME NACHLIS IS THE FATHER OF JOSHUA NACHLIS FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS DISTRIBUTED AND REVIEWED BY THE ACCOUNTING DEPARTMENT AND 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 AND DETERMINED BY THE BOARD. 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. FORM 990, PART XI, LINE 8: DURING THE YEAR ENDED DECEMBER 31, 2013, THE CENTER CHANGED HOW IT RECOGNIZED REVENUE ASSOCIATED WITH MEMBERSHIP DUES FOR ITS ANNUAL MEMBER RENEWALS. PRIOR TO THE CHANGE, THE CENTER RECOGNIZED THE REVENUE ASSOCIATED WITH ANNUAL MEMBERSHIPS IN THE FIRST MONTH OF THE ANNUAL MEMBERSHIP PERIOD. SUBSEQUENT TO THE CHANGE, THE CENTER WILL RECOGNIZE REVENUE RATABLY OVER THE MEMBERS' ANNUAL MEMBERSHIP PERIODS. THE CENTER BELIEVES RECOGNIZING MEMBERSHIP REVENUE RATABLY OVER THE MEMBERS' ANNUAL MEMBERSHIP PERIOD WILL MORE ACCURATELY REFLECT THE FINANCIAL POSITION AND OPERATIONS OF THE CENTER.