2013-08-05T11:36:01-07:00 2012-12-31 C DeWitt Foard & Co PA CPAs 1001 Morehead Square DrSte450 Charlotte NC 28203 990 2012-01-01 561100696 Sandra and Leon Levine Jewish Community Center Inc SAND 7043665007 5007 Providence Road Charlotte NC 28226 David Van Glish 2013-08-05 true Terry W Lancaster P00096087 7043721515 2012 2016-02-24 21:20:13Z 5933372 false false X N/A X 1974 NC To provide social, educational, athletic and recreational facilities, and programs to allow members of the Jewish community and others to interact with each other and develop greater awareness of Judaism and their common heritage. 24 24 392 175 0 839578 832579 6074318 4960850 152205 118408 -2688 7066101 5909149 0 0 4012510 3353832 0 0 2905515 2763659 6918025 6117491 148076 -208342 9345662 9024964 914801 683237 8430861 8341727 X To provide social, educational, athletic and recreational facilities, and programs to allow members of the Jewish community and others to interact with each other and develop greater awareness of Judaism and their common heritage. false true 3161220 1022732 Sports and Fitness-helping members develop healthy bodies, minds and spirits in a Jewish environment. Programs are designed to help participants work toward a strong, fit and well nourished body as well as a more positive state of mind. 1285134 821266 Camp - 10 week program serving approximately 650 children focusing on building relationships between the campers themselves and Judaism with a healthy balance between structure, creativity, and teamwork, all within a safe and nurturing environment. 898851 310058 Other program services include Adults & Seniors, Fine Arts and other miscellaneous services. The Adults & Seniors Program provides a gathering place for connecting to their Jewish heritage and community, socializing, intellectual stimulation and participation in physical and health promotional programs. The Fine Arts programs offers classes in visual and performing arts and are open to all ages. 573232 323544 5918437 true true false false false false false false false true true false false true false true true false false false false false false false true false false false false true false false false false false false false false false true false false false false false false false false false false false true 89 0 true 392 true false false false false false false false false 0 false false false false false false false false false false X 24 24 false false false false true true false true true false false false true false false true true true true false X X Daphne Williams Dir Finance 7043665007 5007 Providence Rd Charlotte NC 28226 Chantal Rubin 2.00 0.00 X 0 0 0 Mark Perlin 2.00 0.00 X 0 0 0 Elaine Moody 2.00 0.00 X 0 0 0 George Cronson 1.00 0.00 X X 0 0 0 Jon Simon 1.00 0.00 X 0 0 0 Kim Wojonowich 1.00 0.00 X 0 0 0 Michael Baumstein 1.00 0.00 X X 0 0 0 Robert Valenstein 1.00 0.00 X 0 0 0 Staci Mond 2.00 0.00 X 0 0 0 David Van Glish 5.00 0.00 X X 0 0 0 Mark Lerner 3.00 0.00 X X 0 0 0 Elise Kosofsky 3.00 0.00 X X 0 0 0 Justin Lan 1.00 0.00 X 0 0 0 Stuart Goldstein 1.00 0.00 X 0 0 0 Andy Cohen 2.00 0.00 X 0 0 0 Jeremy Davids 1.00 0.00 X 0 0 0 Roni Fishkin 2.00 0.00 X 0 0 0 David Cohen 1.00 0.00 X 0 0 0 Peter Smul 1.00 0.00 X 0 0 0 Larry Schwartz 1.00 0.00 X 0 0 0 Gene Daumit 1.00 0.00 X 0 0 0 Glenda Bernhardt 1.00 0.00 X 0 0 0 John Box 1.00 0.00 X X 0 0 0 Judy August 4.00 0.00 X 0 0 0 Philip Berman 40.00 0.00 X 308952 0 11248 Matthew Wagner 50.00 0.00 X 104061 0 0 413013 11248 2 false true false 0 432523 18750 381306 832579 Program revenue 2477600 2477600 Membership Dues & Assessments 2483250 2483250 4960850 61299 61299 0 0 0 57109 57109 57109 57109 21535 18750 24223 -2688 -2688 0 0 0 5909149 4960850 115720 X 0 0 0 0 320200 315397 4803 0 2595284 2555626 39658 0 220516 216186 4330 217832 214278 3554 0 0 0 0 0 58985 58985 632200 626518 5682 71704 18937 52767 0 0 0 808565 801966 6599 63437 59531 3906 0 0 0 0 482950 478462 4488 0 Dues and meetings 66639 63941 2698 Bank fees 80279 76973 3306 Program Costs 181708 176793 4915 Supplies 277238 275390 1848 39954 38439 1515 6117491 5918437 199054 0 2098192 1275189 0 0 298924 308461 0 0 0 0 64852 79024 2922307 1259780 1607934 1662527 0 0 0 0 5275760 5699763 9345662 9024964 339047 268141 575754 415096 914801 683237 X 3642262 3291099 116228 172333 4672371 4878295 8430861 8341727 9345662 9024964 X -208342 543047 -423839 X false true X true false X 3025961 2850439 4270318 3211666 3315829 16674213 0 0 3025961 2850439 4270318 3211666 3315829 16674213 0 16674213 180501 114569 97265 87769 61299 541403 0 -2688 -2688 17212928 15279474 0.96870 0.95720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5275760 1400 648588 167000 58985 5699763 5743510 10346 -137284 289000 51812 5275760 4847567 402330 679723 137000 49110 5743510 4118022 2599 921701 151566 43189 4847567 105826 -1527188 157874 47548 4118022 4118022 true false false 1754691 635739 1118952 1167616 624041 543575 1662527 Beneficial Interest - Endowment 5699763 5699763 X 6417434 543047 24223 567270 5850164 58985 58985 5909149 6082729 24223 24223 6058506 58985 58985 6117491 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S Fundraising Expenses $24223 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Fundraising Expenses $24223 Part X Part X : FIN48 Footnote Generally accepted accounting procedures require an organization to recognize a tax benefit or expense from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. LJCC has no uncertain tax positions as of December 31, 2012. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. General operating expenses. false Golf Tournament 40285 18750 21535 12571 6500 5152 40285 18750 21535 12571 6500 5152 24223 -2688 X X X false false false true false true false false false false Philip Berman 253628 55324 11248 320200 Eric Lerner - Brother of Board Mem Vendor 41592 t-shirts, uniforms false Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Decreases Transfer of Assets to Charlotte Jewish Preschool = -$423839 Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Documents are not made available Form 990, Part VI, Line 15b Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Key employee salaries determined in conjuction with our National Association and data provided by them. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Key employee salaries determined in conjuction with our National Association and data provided by them. Form 990, Part VI, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process Will be reviewed by Senior Director, Finance Form 990, Part VI, Line 6 Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Members Form 990, Part III, Line 4d Form 990, Part III, Line 4d: Other Program Services Description OTHER PROGRAM SERVICES 4: Family and Children - Programs designed to build skills and friendships in a personalized and nurturing atmosphere which cultivates identity, enhances self esteem and creates a strong sense of belonging of those children between the grades of kindergarten and 5th grade along with programming to strengthen family relationships with each other and the Jewish community. Form 990, Part III, Line 3 Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services Effective January 1, 2012, LJCC transferred the operations of the Preschool to Charlotte Jewish Preschool, Inc., a separate not-for-profit organization. Net assets of $423,839 were transferred, which consisted of cash of $626,442, receivables of $17,117, equipment (net of depreciation) of $22,489, and liabilities of $242,209.