2013-09-11T08:09:37-05:00 2012-12-31 510380493 WHEELER WOLFENDEN & DWARES PA 4550 NEW LINDEN HILL ROAD STE 201 WILMINGTON DE 19808 990 2012-01-01 510075823 BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER JEWI 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 IVY HARLEV 3024785660 2013-09-04 1 CAROL DILUZIO CPA P01549768 3022548240 2012 2016-02-24 21:20:13Z IVY HARLEV 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 5447958 0 X WWW.SIEGELJCC.ORG OR JCCDELAWARE.ORG X 1945 DE THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER, INC. IS A NON-PROFIT 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 BEST EXPRESS THEIR INTEREST AND HAVE THEIR SOCIAL, EDUCATIONAL, CULTURAL, FITNESS AND RECREATIONAL NEEDS MET IN A WHOLESOME ATMOSPHERE 37 37 274 651 104070 67293 1613574 1869252 2597972 2678851 63864 23073 578931 724411 4854341 5295587 0 0 0 0 2928202 3032770 0 0 0 1674739 1763289 4602941 4796059 251400 499528 1878765 2375875 781029 710888 1097736 1664987 X THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER, INC. IS A NON-PROFIT 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 BEST EXPRESS THEIR INTEREST AND HAVE THEIR SOCIAL, EDUCATIONAL, CULTURAL, FITNESS AND RECREATIONAL NEEDS MET IN A WHOLESOME ATMOSPHERE. 0 0 1357716 1548769 DAY CARE - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES SERVICE APPROXIMATELY 250 PERSONS 1533757 459222 DEPARTMENT PROGRAMS - CHILD & YOUTH, TEENS, ADULT & SENIOR CENTER VARIOUS CLASSES AND GROUPS, SPECIAL EVENTS, TRANSPORTATION AND LUNCHES SERVING APPROXIMATELY 1,800 649764 670860 DAY CAMP - SUMMER DAY CAMP FOR APPROXIMATELY 500 PERSONS AND FAMILY CAMPUS - RECREATION AND POOL FACILITIES SERVING APPROXIMATELY 7,000 PERSONS. PHYSICAL EDUCATION CLASSES 452443 452443 3541237 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 17 0 1 274 1 1 1 0 0 0 0 1 1 0 0 0 0 X 37 37 0 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 19803 STEVE BIENER 1.00 X 0 0 0 MICHAEL SACHS 1.00 X X 0 0 0 MARTIN LESSNER 1.00 X X 0 0 0 BARBARA SCHOENBERG 1.00 X X 0 0 0 LESLIE NEWMAN 1.00 X 0 0 0 MICHAEL HOCHMAN 1.00 X 0 0 0 MICHELLE SILBERGLIED 1.00 X X 0 0 0 HEATHER LASCALA 1.00 X 0 0 0 JULIE LEVENSON 1.00 X 0 0 0 PAM APPELBAUM 1.00 X 0 0 0 LILLIAN BALICK 1.00 X 0 0 0 JOSHUA NACHLIS 1.00 X 0 0 0 JESSICA SZYMANSKI 1.00 X 0 0 0 TRICIA WACHTENDORF 1.00 X 0 0 0 CARYL MARCUS-STAPE 1.00 X 0 0 0 STACY HOROWITZ 1.00 X X 0 0 0 JEROME NACHLIS 1.00 X 0 0 0 RABBI YAIR ROBINSON 1.00 X 0 0 0 BRENT SALIMAN 1.00 X X 0 0 0 SHARI WALTER 1.00 X 0 0 0 STACY HOCHHEISER WEAVER 1.00 X 0 0 0 AMY HARRISON 1.00 X 0 0 0 ANNETTE AERENSON 1.00 X X 0 0 0 JUDI FEINSON 1.00 X 0 0 0 ROBIN FRESCHMAN 1.00 X 0 0 0 DEBBIE GOODMAN 1.00 X 0 0 0 BETHANY KUTZ 1.00 X X 0 0 0 MEREDITH ROSENTHAL 1.00 X 0 0 0 DAVID ROSS 1.00 X 0 0 0 JENNIFER STEINBERG 1.00 X 0 0 0 ROSS COOPER 1.00 X 0 0 0 MICHELLE GLAZIER 1.00 X 0 0 0 DANNY HAAS 1.00 X X 0 0 0 KAREN LEGUM 1.00 X 0 0 0 JONATHAN PERRY 1.00 X 0 0 0 REGAN ROOT 1.00 X 0 0 0 CHRIS ALONZO 1.00 X 0 0 0 IVY R HARLEV 40.00 X X 148585 0 24300 148585 0 24300 1 0 1 0 0 29196 1165495 187598 179828 307135 1869252 DAY CARE 900099 1548769 1548769 CAMP 900099 670860 670860 DEPARTMENT PROGRAMS 900099 459222 459222 2678851 16912 16912 550352 0 550352 550352 446282 104070 86224 1000 81063 0 5161 1000 6161 6161 245367 71308 174059 174059 5295587 3131294 104070 190971 148585 29717 118868 2404511 1950472 454039 70390 50410 19980 223257 152259 70998 186027 145881 40146 10700 10700 163912 98745 65167 19877 17426 2451 84103 43103 41000 18817 18817 890936 668292 222644 51596 44118 7478 13082 3862 9220 960 591 369 129086 106496 22590 45062 42539 2523 UBIT 15592 15592 FOOD AND SUPPLIES 150227 138369 11858 OTHER EXPENSES 86478 16770 69708 CREDIT CARD FEES 47800 47800 35061 32187 2874 4796059 3541237 1254822 0 550 1451 412340 737299 226425 261717 55165 78111 2455283 2025132 462133 430151 722152 867146 1878765 2375875 248923 237175 491769 473713 40337 0 781029 710888 X 758653 1089343 314646 551207 24437 24437 1097736 1664987 1878765 2375875 499528 67723 0 X X 0 1 X 1 0 X 2112651 1839592 1600128 1613574 1869252 9035197 2349246 2445217 2441497 2597972 2678851 12512783 4461897 4284809 4041625 4211546 4548103 21547980 0 0 0 21547980 487952 462100 474211 391452 567264 2382979 487952 462100 474211 391452 567264 2382979 11982 31637 52610 81034 67293 244556 4075 4198 1062 2615 11950 4965906 4782744 4569508 4686647 5182660 24187465 0.89090 0.89280 0.09850 0.07780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 722152 70109 94282 12360 7037 867146 748278 12037 -13617 17608 6938 722152 651541 15326 99435 11783 6241 748278 529508 4789 136241 13600 5397 651541 682466 48029 -182980 11702 6305 529508 0.59570 0.02820 0.37610 1 0 52846 21910 30936 291842 235506 56336 1985052 1675866 309186 125543 91850 33693 430151 MUTUAL FUNDS 867146 F 867146 X 5434618 67723 71308 139031 5295587 0 5295587 4867367 71308 71308 4796059 0 4796059 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION USES ENDOWMENT FUNDS FOR SPECIFIC PURPOSES/REASONS OR TO HELP THE ONGOING GENERAL OPERATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE CENTER IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME FROM RENTAL OF PROPERTY. UNRELATED BUSINESS INCOME TAX PAID AMOUNTED TO $15,592 AND $15,531 FOR THE YEARS ENDED DECEMBER 31, 2012 AND 2011, RESPECTIVELY. IN ADDITION, THE CENTER HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. EFFECTIVE JANUARY 1, 2009, THE CENTER ADOPTED 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. CURRENTLY, THE 2009, 2010 AND 2011 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE CENTER IS NOT CURRENTLY UNDER AUDIT NOR HAS THE CENTER BEEN CONTACTED BY ANY JURISDICTION. THERE WAS NO INTEREST OR PENALTY RELATED TO INCOME TAXES INCLUDED IN THE CENTER'S FINANCIAL STATEMENTS FOR 2012 OR 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: REALLOCATION OF DIRECT FUNDRAISING EXPENSES 71,308. PART XII, LINE 2D - OTHER ADJUSTMENTS: REALLOCATION OF DIRECT FUNDRAISING EXPENSES 71,308. SPORTS CLASSIC 151162 151162 46350 NON-SPONSOR ADVERTISING 20738 20738 13094 2 73467 73467 11864 245367 245367 71308 71308 174059 X X X X 0 0 0 0 0 0 0 0 0 IVY R HARLEV 148585 0 0 0 0 0 5943 0 18357 0 172885 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED BY THE ACCOUNTING DEPARTMENT AND THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS IS REQUIRED TO ANNUALLY DISCLOSE ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES WHICH COULD CONTRIBUTE TO A CONFLICT OF INTEREST TO THE BOARD IN WRITING. FORM 990, PART VI, SECTION B, LINE 15 ALL SALARIES AND RAISES ARE DETERMINED BY THE BOARD FORM 990, PART VI, SECTION C, LINE 19 IF AN INDIVIDUAL OR POTENTIAL CONTRIBUTOR IS INTERESTED IN REVIEWING THE DOCUMENTS, THEY MAKE INQUIRIES WHICH ARE DIRECTED TO THE ACCOUNTING DEPARTMENT AND AVAILABLE UPON REQUEST. ALL INFORMATION IS AVAILABLE THROUGH GUIDESTAR.ORG FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.