2013-11-12T15:38:45-06:00 2012-12-31 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372521 990 2012-01-01 840404245 JEWISH COMMUNITY CENTERS OF DENVER JEWI 3033992660 350 SOUTH DAHLIA STREET DENVER CO 80246 STUART RAYNOR 3033992660 2013-11-12 1 CRAIG R CHOUN P00173718 3037409400 2012 2016-02-24 21:20:13Z STUART RAYNOR 350 S DAHLIA STREET DENVER CO 802468102 9068695 0 X WWW.JCCDENVER.ORG X 1922 CO PROVIDE RECREATIONAL, CULTURAL, EDUCATIONAL, AND SOCIAL PROGRAMS TO THE COMMUNITY. 28 28 424 105 1848 -4442 3391421 1683491 7087496 7295499 10547 6745 128436 49267 10617900 9035002 0 0 0 0 5151648 5090832 0 0 519994 3470064 3534805 8621712 8625637 1996188 409365 16386165 16765838 7927389 8220823 8458776 8545015 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 0 1395082 1555043 CAMPING OPERATED AN OFF-SITE DAY CAMP AND AN OFF-SITE RESIDENTIAL RANCH CAMP FOR 1,000 KIDS. 2845311 2377737 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. 2976968 2873088 PARTICIPATORY RECREATION OFFERED A VARIETY OF PHYSICAL EDUCATIONPROGRAMS AND ACTIVITIES FOR 5,000 PEOPLE OF ALL AGES. 574088 489631 GROUP & SOCIAL AND OTHER ACTIVITIES OFFERED A VARIETY OF CLASSES, LECTURES AND OTHER SPECIAL ACTIVITIES SERVING THE NEEDS OF 2,198 YOUTH THROUGH SENIORS. 574088 489631 7791449 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 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 17 0 1 424 1 1 1 0 0 0 0 1 1 0 0 0 0 X 28 28 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 1.00 X 0 0 0 DAVID EISNER 1.00 X 0 0 0 DAVID WOLF 1.00 X 0 0 0 DEBBIE SHMERLING 1.00 X 0 0 0 DR ELENA WEINSTEIN 1.00 X 0 0 0 DR STEPHEN BERMAN 1.00 X 0 0 0 ELISE BARISH 1.00 X X 0 0 0 ELLEN BELLER 1.00 1.00 X 0 0 0 EVI MAKOVSKY 1.00 X 0 0 0 GARY DRAGUL 1.00 X 0 0 0 GARY YOURTZ 1.00 X X 0 0 0 GAY CURTISS-LUSHER 1.00 X 0 0 0 JASON SINDLER 1.00 X 0 0 0 JIM KURTZ-PHELAN 1.00 X X 0 0 0 KATHY KLUGMAN 1.00 X 0 0 0 KENNETH GLICKSTEIN 1.00 X 0 0 0 NANCY NAIMAN KAUFMAN 1.00 X 0 0 0 PAUL GILLIS 1.00 X X 0 0 0 RABBI BERNARD GERSON 1.00 X 0 0 0 REBECCA GART 1.00 X 0 0 0 REBECCA WEISS 1.00 X 0 0 0 RICH COHN 1.00 X 0 0 0 ROB BAUMGARTEN 1.00 X 0 0 0 SANDY WOLF 1.00 X 0 0 0 SCOTT REISCH 1.00 X X 0 0 0 SCOTT ROBINSON 1.00 X X 0 0 0 SOL LEFTIN 1.00 X X 0 0 0 STEFAN STEIN 1.00 X 0 0 0 STUART RAYNOR 30.00 10.00 X 170694 56898 18957 MICHAEL RUDNICK 40.00 X 118552 0 18219 KARLA HANLON 34.00 6.00 X 78570 13865 0 367816 70763 37176 2 0 1 0 0 240007 397256 14637 1031591 1683491 HEALTH & PHYSICAL 624100 2873088 2873088 EARLY CHILDHOOD EDUCAT 624100 2377737 2377737 CAMP 624100 1555043 1555043 GROUP & SOCIAL 624100 359672 359672 MACCABI 624100 129959 129959 7295499 6745 6745 29685 397256 33693 -4008 -4008 MISCELLANEOUS 900099 51427 51427 ADVERTISING 900099 1848 1848 53275 9035002 7346926 1848 2737 400253 364405 7937 27911 3904079 3554421 77414 272244 49382 44959 979 3444 359701 327485 7133 25083 377417 346243 7104 24070 21519 16308 1961 3250 69243 52475 6311 10457 263445 196784 3574 63087 36812 33458 952 2402 802335 729239 20740 52356 462253 413608 47451 1194 115412 107983 2792 4637 32215 28215 1191 2809 62181 57377 1045 3759 648208 582844 63759 1605 17801 14046 1413 2342 REPAIRS AND MAINTENANCE 710920 651731 57525 1664 MISCELLANEOUS 195128 180054 3277 11797 BAD DEBT EXPENSE 83297 76862 1400 5035 LICENSES AND FEES 14036 12952 236 848 8625637 7791449 314194 519994 720128 432503 875426 379201 731120 467037 63005 50813 18821071 8312306 9191181 10508765 4001854 4262230 803451 665289 16386165 16765838 912246 585984 960453 1205235 5207601 5603854 847089 825750 7927389 8220823 X 2078832 3188667 2403495 1355311 3976449 4001037 8458776 8545015 16386165 16765838 X 409365 -323126 X 0 1 X 1 0 X 1751922 2140411 3151247 3391421 1683491 12118492 5796432 6094626 7146971 7087496 7295499 33421024 7548354 8235037 10298218 10478917 8978990 45539516 0 0 0 45539516 41804 44857 11885 10547 6745 115838 41804 44857 11885 10547 6745 115838 27642 31462 65841 6659 131604 40852 4955 64964 131856 51427 294054 7658652 8316311 10440908 10627979 9037162 46081012 0.98820 0.98470 0.00250 0.00630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4136283 0 461977 194265 4403995 4391710 30500 -90763 195164 4136283 3999142 137408 443099 187939 4391710 3332065 100000 734966 167889 3999142 5190640 20000 -1760843 117732 3332065 0.90850 0.09150 1 0 175053 175053 14762488 5541712 9220776 483877 336209 147668 3399653 2434385 965268 10508765 INVENTORY - ROSE COMMUNITY FOUNDATION 4212514 F PARTNERSHIP INTEREST 24000 C GORDON TRUST 25716 F 4262230 INTERCOMPANY PAYABLE 737126 PLAN LIABILITY 88624 825750 X 10576491 1541489 1541489 9035002 0 9035002 10448586 1822949 1822949 8625637 0 8625637 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS ARE RESTRICTED FOR SCHOLARSHIPS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2012 OR 2011. 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, 2012 OR 2011. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2009 THROUGH 2012 FOR THE FEDERAL RETURN AND 2008 THROUGH 2012 FOR THE COLORADO RETURN. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF MIZEL CENTER FOR ARTS AND CULTURE 3,399,149. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -2,319,637. CHANGE IN VALUE OF COMMUNITY FOUNDATIONS 461,977. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF MIZEL CENTER FOR ARTS AND CULTURE 3,357,483. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -1,534,534. EVENT DINNER 426941 397256 29685 8562 18797 977 5357 426941 397256 29685 8562 18797 977 5357 33693 -4008 X X X 0 0 0 0 0 0 0 0 0 STUART RAYNOR 150848 50283 19846 6615 0 0 0 0 14218 4739 184912 61637 0 0 SUPPLEMENTAL INFORMATION PART III COMPENSATION OF STUART RAYNOR SCHEDULE J, PART II 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 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF COMMUNITY FOUNDATIONS 461,977. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -785,103. 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 N 318838 MIZEL CENTER FOR ARTS AND CULTURE O 193008 MIZEL CENTER FOR ARTS AND CULTURE P 2000799 MIZEL CENTER FOR ARTS AND CULTURE Q 1668920