2012-11-06T10:57:42-06:00 2011-12-31 840869721 EHRHARDT KEEFE STEINER & HOTTMAN PC 7979 E TUFTS AVENUE SUITE 400 DENVER CO 802372843 990 2011-01-01 840404245 JEWISH COMMUNITY CENTERS OF DENVER JEWI 3033992660 350 SOUTH DAHLIA STREET DENVER CO 80246 STUART RAYNOR 3033992660 2012-11-02 1 CRAIG R CHOUN P00173718 3037409400 2011 2016-02-25 16:41:14Z STUART RAYNOR 350 S DAHLIA STREET DENVER CO 802468102 10656558 0 X WWW.JCCDENVER.ORG X 1922 CO PROVIDE RECREATIONAL, CULTURAL, EDUCATIONAL, AND SOCIAL PROGRAMS TO THE COMMUNITY. 29 29 426 40 6659 -1033 3151247 3391421 7146971 7087496 11885 10547 105561 128436 10415664 10617900 0 0 0 0 4662730 5151648 0 0 557751 4492044 3470064 9154774 8621712 1260890 1996188 14931271 16386165 7777988 7927389 7153283 8458776 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 1396139 1557948 CAMPING OPERATED AN ON-SITE DAY CAMP AND AN OFF-SITE RESIDENTIALRANCH CAMP FOR 1,160 KIDS. 2719127 2205722 EARLY CHILDHOOD EDUCATION OPERATED AN ON-SITE & AN OFF-SITE FULLYLICENSED CHILDHOOD EDUCATION CENTER OFFERING A VARIETY OF PROGRAMSINCLUDING DAY CARE FOR 265 KIDS AGES INFANT TO 5 YEARS OLD. 3030267 2908342 PARTICIPATORY RECREATION OFFERED A VARIETY OF PHYSICAL EDUCATIONPROGRAMS AND ACTIVITIES FOR 4,750 PEOPLE OF ALL AGES. 606949 415484 GROUP & SOCIAL AND OTHER ACTIVITIES OFFERED A VARIETY OF CLASSES, LECTURES AND OTHER SPECIAL ACTIVITIES SERVING THE NEEDS OF 2,198 YOUTH THROUGH SENIORS. 606949 415484 7752482 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 23 0 1 426 1 1 1 0 0 0 0 1 1 0 0 0 0 X 29 29 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 ELISE BARISH 1.00 X X 0 0 0 ROB BAUMGARTEN 1.00 X 0 0 0 ELLEN BELLER 1.00 X 0 0 0 DR STEPHEN BERMAN 1.00 X 0 0 0 RICH COHN 1.00 X 0 0 0 GAY CURTISS-LUSHER 1.00 X 0 0 0 GARY DRAGUL 1.00 X 0 0 0 DAVID EISNER 1.00 X 0 0 0 REBECCA GART 1.00 X 0 0 0 RABBI BERNARD GERSON 1.00 X 0 0 0 PAUL GILLIS 1.00 X X 0 0 0 KENNETH GLICKSTEIN 1.00 X 0 0 0 SARAH GOLDBLATT 1.00 X 0 0 0 KATHY NEUSTADT 1.00 X 0 0 0 NANCY NAIMAN KAUFMAN 1.00 X 0 0 0 KATHY KLUGMAN 1.00 X 0 0 0 EVI MAKOVSKY 1.00 X 0 0 0 BETSY MORDECAI HEYMAN 1.00 X 0 0 0 JIM KURTZ-PHELAN 1.00 X X 0 0 0 SOL LEFTIN 1.00 X X 0 0 0 SCOTT REISCH 1.00 X X 0 0 0 SCOTT ROBINSON 1.00 X X 0 0 0 DEBBIE SHMERLING 1.00 X 0 0 0 JASON SINDLER 1.00 X 0 0 0 GARY WAGNER 1.00 X X 0 0 0 REBECCA WEISS 1.00 X 0 0 0 DAVID WOLF 1.00 X 0 0 0 SANDY WOLF 1.00 X 0 0 0 GARY YOURTZ 1.00 X X 0 0 0 STUART RAYNOR 30.00 X 177184 59061 27347 MICHAEL RUDNICK 40.00 X 118754 0 20634 295938 59061 47981 2 0 1 0 0 704312 435280 14636 2237193 3391421 HEALTH & PHYSICAL 624100 2908342 2908342 EARLY CHILDHOOD EDUCAT 624100 2205722 2205722 CAMP 624100 1557948 1557948 GROUP & SOCIAL 624100 362460 362460 MACCABI 624100 53024 53024 7087496 10547 10547 28579 435280 38658 -10079 -10079 MISCELLANEOUS 900099 131856 131856 ADVERTISING 900099 6659 6659 138515 10617900 7219352 6659 468 343918 311310 6613 25995 4034776 3652220 77583 304973 55092 49869 1059 4164 346037 313227 6654 26156 371825 338065 7026 26734 2242 1683 204 355 58629 44009 5327 9293 240427 179659 14129 46639 74146 68675 1732 3739 968225 896774 22621 48830 357446 312488 43854 1104 142727 124795 6522 11410 36192 31633 1334 3225 68731 58516 2283 7932 545666 490642 53673 1351 46972 35438 4202 7332 REPAIRS AND MAINTENANCE 693132 642956 48839 1337 MISCELLANEOUS 131617 112055 4372 15190 BAD DEBT EXPENSE 73462 62544 2440 8478 LICENSES AND FEES 30450 25924 1012 3514 8621712 7752482 311479 557751 666589 720128 506347 875426 736113 731120 69638 63005 16855280 7664099 7690414 9191181 4263925 4001854 998245 803451 14931271 16386165 561682 912246 906725 960453 5587137 5207601 722444 847089 7777988 7927389 X 760705 2078832 2229812 2403495 4162766 3976449 7153283 8458776 14931271 16386165 X 1996188 -690695 X 0 1 1 X 0 X 1306272 1751922 2140411 3151247 3391421 11741273 6117058 5796432 6094626 7146971 7087496 32242583 7423330 7548354 8235037 10298218 10478917 43983856 0 0 0 43983856 173704 41804 44857 11885 10547 282797 173704 41804 44857 11885 10547 282797 8509 27642 31462 65841 6659 140113 18647 40852 4955 64964 131856 261274 7624190 7658652 8316311 10440908 10627979 44668040 0.98470 0.98180 0.00630 0.00880 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4391710 30500 -90763 195164 4136283 3999142 137408 443099 187939 4391710 3332065 100000 734966 167889 3999142 5190640 20000 -1760843 117732 3332065 0.96140 0.03860 1 0 175053 175053 12870792 5417433 7453359 475153 315452 159701 3334282 1931214 1403068 9191181 INVENTORY - ROSE COMMUNITY FOUNDATION 3944802 F PARTNERSHIP INTEREST 24000 C GORDON TRUST 33052 F 4001854 INTERCOMPANY PAYABLE 767750 PLAN LIABILITY 79339 847089 10617900 8621712 1996188 -681384 -681384 1314804 11328979 711079 711079 10617900 0 10617900 10014175 1392463 1392463 8621712 0 8621712 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: THE CENTER FOLLOWS THE GUIDANCE RELATED TO 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, 2011 OR 2010. 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, 2011 OR 2010. TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION INCLUDE 2008 THROUGH 2011 FOR THE FEDERAL RETURN AND 2007 THROUGH 2011 FOR THE COLORADO RETURN. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF COMMUNITY FOUNDATIONS -90,762. ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -599,933. NET INCOME FROM MIZEL CENTER FOR ARTS AND CULTURE 9,311. TOTAL TO SCHEDULE D, PART XI, LINE 8: -681,384. PART XII, LINE 2D - OTHER ADJUSTMENTS: REVENUE OF MIZEL CENTER FOR ARTS AND CULTURE 3,042,562. ELIMINATIONS IN CONSOLIDATED FINANCIALS STATEMENTS -2,240,721. CHANGE IN VALUE OF COMMUNITY FOUNDATIONS -90,762. PART XIII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES OF MIZEL CENTER FOR ARTS AND CULTURE 3,033,253. ELIMINATIONS IN CONSOLIDATED FINANCIALS STATEMENTS -1,640,790. EVENT DINNER 463859 435280 28579 11597 19329 7732 463859 435280 28579 11597 19329 7732 38658 -10079 X X X 0 0 0 0 0 0 0 0 0 STUART RAYNOR 177184 59061 0 0 0 0 5000 1667 15510 5170 197694 65898 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 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. DELEGATION OF AUTHORITY FORM 990, PART VI, LINE 1A 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: ELIMINATIONS IN CONSOLIDATED FINANCIAL STATEMENTS -599,933. CHANGE IN VALUE OF COMMUNITY FOUNDATIONS -90,762. TOTAL TO FORM 990, PART XI, LINE 5: -690,695. 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 MIZEL CENTER FOR ARTS AND CULTURE M 350000 MIZEL CENTER FOR ARTS AND CULTURE N 249003 MIZEL CENTER FOR ARTS AND CULTURE O 1890721 MIZEL CENTER FOR ARTS AND CULTURE P 1567773