2013-11-12T15:38:59-06:00 2012-12-31 461497033 EKS&H LLLP 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372521 990 2012-01-01 311494423 MIZEL CENTER FOR ARTS AND CULTURE MIZE 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 SOUTH DAHLIA STREET DENVER CO 80246 3418273 0 X WWW.MACCJCC.ORG X 1997 CO SEE SCHEDULE O.THE ORGANIZATION PROVIDES CULTURAL PROGRAMS IN THE PERFORMING AND VISUAL ARTS TO THE COMMUNITY AND PROVIDES EDUCATIONAL PROGRAMS AND EXHIBITS TO EDUCATE THE GENERAL PUBLIC ABOUT JEWISH HISTORY AND CULTURE. 14 14 0 30 0 0 709107 772714 2330058 2622596 0 0 3397 3839 3042562 3399149 0 0 0 0 578164 687932 0 0 17272 2455087 2669551 3033251 3357483 9311 41666 1069705 1089063 105727 83419 963978 1005644 THE ORGANIZATION PROVIDES CULTURAL PROGRAMS IN THE PERFORMING AND VISUAL ARTS TO THE COMMUNITY AND PROVIDES EDUCATIONAL PROGRAMS AND EXHIBITS TO EDUCATE THE GENERAL PUBLIC ABOUT JEWISH HISTORY AND CULTURE. 0 0 354001 298135 THEATRE - OFFERS A WIDE VARIETY OF CLASSES, WORKSHOPS ANDPERFORMANCES. SERVING YOUTHS THROUGH SENIORS. ESTIMATEDNUMBER OF USERS 80,000. 165463 139351 ART - OFFERS A WIDE RANGE OF CLASSES, LECTURES, EXHIBITS ANDOTHER SPECIAL EVENTS. SERVING YOUTHS THROUGH SENIORS.ESTIMATED NUMBER OF USERS 5,000. 2594564 2185110 CULTURAL - OFFERS A WIDE RANGE OF CLASSES, LECTURES,PERFORMANCES AND SPECIAL EVENTS. SERVING YOUTHS THROUGHSENIORS. ESTIMATED NUMBER OF USERS 36,000. 3114028 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 1 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 0 0 0 1 58 0 1 0 0 0 0 0 0 1 1 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CO X KARLA HANLON 3033992660 350 SOUTH DAHLIA STREET DENVER CO 80246 CAROL WAGNER 1.00 X 0 0 0 CHARLIE MILLER 1.00 X 0 0 0 DANA MELMED FRIEDMAN 1.00 X 0 0 0 DON SAFER 1.00 X 0 0 0 DOTTIE RESNICK 1.00 X 0 0 0 ELAINE TINTER 5.00 X X 0 0 0 ELLEN BELLER 1.00 1.00 X 0 0 0 JEFFREY REISS 1.00 X 0 0 0 JOANNE SINGER 5.00 X X 0 0 0 KATHY NEUSTADT 1.00 X 0 0 0 KATHY JUDD 5.00 X X 0 0 0 MARCIA KARSHMER 1.00 X 0 0 0 SHARON HABER 1.00 X 0 0 0 TERRY HELLER 1.00 X 0 0 0 STEVE WILSON 40.00 X 74105 0 0 STUART RAYNOR 10.00 30.00 X 56898 170694 18957 KARLA HANON 6.00 34.00 X 13865 78570 0 144868 249264 18957 0 0 1 0 0 13705 104579 357814 296616 772714 CULTURAL 711190 2185110 2185110 THEATRE 711190 298135 298135 ART 711190 139351 139351 2622596 15148 0 15148 15148 15148 7815 104579 19124 -11309 -11309 3399149 2622596 0 3839 149607 99977 48134 1496 473283 399771 68779 4733 32234 13920 17991 323 32808 29368 3112 328 15450 15450 16459 5000 11459 60567 24507 25668 10392 318838 312261 6577 96395 96395 562 45 517 PROGRAM SUPPLIES 2044429 2044429 PRINTING 90956 62460 28496 MISCELLANEOUS 25895 25895 3357483 3114028 226183 17272 139246 229999 131385 92793 31324 29145 767750 737126 1069705 1089063 80455 68284 25272 15135 105727 83419 X 779500 871844 184478 133800 963978 1005644 1069705 1089063 41666 0 X 0 1 X 1 0 X 851483 869396 720091 709107 772714 3922791 2138671 2144483 2231398 2330058 2622596 11467206 30742 15720 10885 7791 7815 72953 3020896 3029599 2962374 3046956 3403125 15462950 10000 17144 37058 35000 54067 153269 0 10000 17144 37058 35000 54067 153269 15309681 21527 21053 23088 15662 15148 96478 21527 21053 23088 15662 15148 96478 3042423 3050652 2985462 3062618 3418273 15559428 0.98390 0.98670 0.00620 0.00670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4136283 461977 194265 4403995 4391710 30500 -90763 195164 4136283 3999142 137407 443101 187940 4391710 3332065 100000 734966 167889 3999142 0.90850 0.09150 0 1 1 0 INTERCOMPANY RECEIVABLE 737126 737126 X 3399149 0 3399149 0 3399149 3357483 0 3357483 0 3357483 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ENDOWMENTS ARE HELD BY JEWISH COMMUNITY CENTERS OF DENVER, A RELATED ORGANIZATION. THE ENDOWMENT FUNDS ARE RESTRICTED FOR SCHOLARSHIPS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE CENTER FOLLOWS ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. 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, ADMINISTRATIVE, AND FUNDRAISING EXPENSE. 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. ANNUAL DINNER 112394 104579 7815 5737 9562 3825 112394 104579 7815 5737 9562 3825 19124 -11309 X X X 0 0 0 0 0 0 0 0 0 STUART RAYNOR 50283 150848 6615 19846 0 0 0 0 4739 14218 61637 184912 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 B, LINE 11 CERTAIN MEMBERS OF THE FINANCE COMMITTEE REVIEW THIS 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 EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR 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 POLICIES, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. REPORTING OF EMPLOYEES FORM 990, PART V, LINE 2A SALARIES AND WAGES ARE PAID BY JEWISH COMMUNITY CENTER OF DENVER, EIN: 84-0404245, AND THEN ALLOCATED TO MIZEL CENTER FOR ARTS AND CULTURE AS FUNCTIONAL EXPENSES. DELEGATION OF AUTHORITY FORM 990, PART VI, LINE 1A THE ORGANIZATION'S GOVERNING BODY DID NOT DELEGATE SIGNIFICANT AUTHORITY TO ANY COMMITTEES. JEWISH COMMUNITY CENTER OF DENVER 350 SOUTH DAHLIA DENVER CO 80246 840404245 CHARITABLE CO 501(C)(3) 9-509(A)(2) N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0