2013-05-13T06:38:26-05:00 2012-06-30 BDO USA LLP 1888 Century Park EastFL4 LOS ANGELES CA 90067 990 2011-07-01 954786388 SWC MUSEUM CORP % MS SUSAN BURDEN SWCM 3105539036 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 SUSAN BURDEN 2013-05-10 true SANDRA L FEINSMITH 3105570300 2013-05-10 2011 2016-02-24 21:20:13Z Susan Burden 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 3666586 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 0 508353 3563227 0 0 177543 103359 0 0 685896 3666586 0 0 0 0 1493347 1531098 0 0 1604684 3440407 1885575 4933754 3416673 -4247858 249913 48876326 48731864 2853144 3733186 46023182 44998678 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 0 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. 0 true true false false false false false false false true false false true true 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 false true 3 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 2.0 X X 0 0 0 Stuart Isen 0.29 X 0 0 0 James Lustig 0.1 X 0 0 0 Arlen Gunner 0.24 X 0 0 0 SUSAN BURDEN 19.0 X 215528 229052 42564 RABBI MARVIN HIER 21.0 X 395054 356000 39900 Rabbi Meyer May 17.0 X 201049 268253 51168 Rabbi Abraham Cooper 13.0 X 153208 325567 43764 Marlene Hier 12.0 X 114192 266449 39900 Liebe Geft 1.0 X 12235 341370 24500 Alan D Hier 40.0 X 150718 0 28039 Janice Prager 4.0 X 27751 265603 21850 1269735 2052294 291685 6 false true false coleridge capital 4350 s monaco st 5th floor DENVER CO 80237 project management 237124 chyutin architects 12 TAIBER STREET GIVAATYIM 0 IS architectural servic 232000 tafnit-wind POB 3381 JERUSALEM 0 IS project management 177480 kalagyamos NEROT SHABAT ST 615/10 RAMOT, JERUSALEM 0 IS project management 130569 modiin ezrachi ltd 35 KING SHAUL BLVD TEL-AVIV 0 IS security service 116857 6 104833 3458394 3563227 0 103359 103359 0 0 0 0 0 0 0 3666586 103359 0 0 0 0 1158461 408350 750111 0 193117 193117 9453 9453 128556 40669 87887 41511 12183 29328 0 508044 508044 24000 24000 0 0 0 808544 596985 211559 0 130591 129686 905 725 725 0 30739 30739 51137 25277 25860 0 273665 273665 2766 2766 0 4365 4365 15900 15900 FUNDRAISING RENDERINGS/BOOKS 15734 15734 PUBLIC INFORMATION 7065 7065 TAXES 12300 0 12300 3416673 0 1811989 1604684 0 0 27601505 24027222 10594369 12072438 0 49624 0 0 0 0 0 0 0 0 94448 169177 79553 68582 15336 10971 0 0 0 0 0 0 0 0 10570668 12402432 48876326 48731864 2853144 3197094 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 536092 2853144 3733186 X 0 0 46023182 44998678 0 0 46023182 44998678 48876326 48731864 X 249913 -1274417 X false true true X false X 6232269 3899919 3230411 508353 3563227 17434179 6232269 3899919 3230411 508353 3563227 17434179 1343229 16090950 1209926 403234 264632 177543 103359 2158694 19592873 0.82127 0.87270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 79553 68582 10971 10971 CONSTRUCTION-IN-PROGRESS 10402432 LAND USE COST 2000000 12402432 0 RELATED PARTY LOAN PAYABLE 536092 536092 3666586 3416673 249913 -1274417 -1274417 -1024504 3666586 3666586 3666586 4691090 1274417 1274417 3416673 3416673 Part X: 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, 2012 and 2011, no liabilities are required to be recorded in connection with such tax positions in the Museum's financial statements. The fiscal 2008 through 2011 tax years remain 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. Part XI: Part XI Line 8 Other expenses in Line 8 includes Construction-in-Progress costs of $1,181,277 and Foreign Exchange Loss totaling $93,140. Part XIII: Part XIII Line 2D Other expenses in line 2D include Construction-in-Progress costs of $1,181,277 and Foreign Exchange Loss totaling $93,140. Middle East and North Africa 1 3 Fundraising 225828 Middle East and North Africa 1 46 Program Services IS Museum Const. 2156698 Europe (Including Iceland and Greenland) 1 Fundraising 45810 2 50 2 50 2428336 2428336 false false false false false false Part I Line 3 Part I Line 3 activities in region Total expenditures in the amount of $2,382,526 in the Middle East and $45,810 in Europe consist of activities related to Construction-in-Progress for program services related to Israel/Museum Construction. X true true X X X false false false false false false false false false SUSAN BURDEN 206995 220519 0 0 8533 8533 11878 12622 8833 9231 236239 250905 0 0 RABBI MARVIN HIER 317500 286113 0 0 77554 69887 12887 11613 8101 7299 416042 374912 0 0 Rabbi Meyer May 168060 224237 0 0 32989 44016 10496 14004 11425 15243 222970 297500 0 0 Rabbi Abraham Cooper 136637 290354 0 0 16571 35213 7840 16660 6164 13100 167212 355327 0 0 Marlene Hier 109571 255667 0 0 4621 10782 7350 17150 4620 10780 126162 294379 0 0 Liebe Geft 11127 336940 0 0 1108 4430 848 23652 0 0 13083 365022 0 0 Alan D Hier 150718 0 0 0 0 0 8301 0 19738 0 178757 0 0 0 Janice Prager 27751 265603 0 0 0 0 1159 11091 908 8692 29818 285386 0 0 SCHEDULE J PART I, LINE 1A CERTAIN STAFF RECEIVE 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 258872 project management false Marlene Hier Family Relationship 123749 Employee false Alan D Hier Family Relationship 174169 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 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 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 recommendation. 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. 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 XI, Line 5 OTHER CHANGES IN NET ASSETS OR FUND BALANCES INCLUDES CONSTRUCTION-IN PROGRESS COSTS OF $1,181,277 AND FOREIGN EXCHANGE loss TOTALING $93,140. HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Larry A Mizel TITLE:Chairman HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Stuart Isen TITLE:Director HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:James Lustig TITLE:Director HOURS: HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Arlen Gunner TITLE:Secretary HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:SUSAN BURDEN TITLE:CFO/CAO HOURS:21 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:RABBI MARVIN HIER TITLE:PRES CEO FNDR AND DEAN HOURS:19 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Rabbi Meyer May TITLE:Executive Director HOURS:23 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Rabbi Abraham Cooper TITLE:Associate Dean HOURS:27 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Marlene Hier TITLE:Dir Membership Dev HOURS:28 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Liebe Geft TITLE:Dir Museum of Tolerance HOURS:39 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:Janice Prager TITLE:National Director of Dev HOURS:36 Simon Wiesenthal Center Inc 1399 S Roxbury Drive Los Angeles CA 90035 953964928 Human Rights CA 501 (c)(3) 7 false false false true false true false false false false false false false false true false false false false Simon Wiesenthal Center Inc C 104833 FMv Simon Wiesenthal Center Inc E 536092 FMv Simon Wiesenthal Center Inc n 1531098 FMv