2012-11-13T08:25:17-06:00 2011-12-31 510380493 WHEELER WOLFENDEN & DWARES PA 4550 NEW LINDEN HILL ROAD SUITE 201 WILMINGTON DE 19808 990 2011-01-01 510075823 BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER JEWI 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 IVY HARLEV 3024785660 2012-11-13 1 DAVID M WOLFENDEN CPA CVA MS P00054438 3022548240 2011 2016-02-24 21:20:13Z IVY HARLEV 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 4914546 0 X WWW.SIEGELJCC.ORG OR JCCDELAWARE.ORG X 1945 DE THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER, INC. IS A NON-PROFIT ORGANIZATION WHOSE PURPOSE IS TO SERVE AS AN INSTRUMENT OF THE JEWISH PEOPLE AND JEWISH COMMUNITY BY PROVIDING PROGRAMS AND RESOURCES THAT PRESERVE, ENHANCE AND FURTHER THE HERITAGE AND VALUES OF JUDAISM. THE CENTER PROVIDES A COMMON MEETING PLACE FOR NOT ONLY JEWISH PEOPLE, BUT ALL RACES AND CREEDS, IN WHICH INDIVIDUALS, FAMILIES, GROUPS OR ORGANIZATIONS CAN BEST EXPRESS THEIR INTEREST AND HAVE THEIR SOCIAL, EDUCATIONAL, CULTURAL, FITNESS AND RECREATIONAL NEEDS MET IN A WHOLESOME ATMOSPHERE 40 40 260 661 93369 81034 1600128 1613574 2441497 2597972 18672 63864 671822 578931 4732119 4854341 0 0 0 0 2858044 2928202 0 0 0 1701508 1674739 4559552 4602941 172567 251400 1626322 1878765 696065 781029 930257 1097736 X THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER, INC. IS A NON-PROFIT ORGANIZATION WHOSE PURPOSE IS TO SERVE AS AN INSTRUMENT OF THE JEWISH PEOPLE AND JEWISH COMMUNITY BY PROVIDING PROGRAMS AND RESOURCES THAT PRESERVE, ENHANCE AND FURTHER THE HERITAGE AND VALUES OF JUDAISM. THE CENTER PROVIDES A COMMON MEETING PLACE FOR NOT ONLY JEWISH PEOPLE, BUT ALL RACES AND CREEDS, IN WHICH INDIVIDUALS, FAMILIES, GROUPS OR ORGANIZATIONS CAN BEST EXPRESS THEIR INTEREST AND HAVE THEIR SOCIAL, EDUCATIONAL, CULTURAL, FITNESS AND RECREATIONAL NEEDS MET IN A WHOLESOME ATMOSPHERE. 0 0 1304201 1361967 DAY CARE - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES SERVICE APPROXIMATELY 250 PERSONS 1523474 621208 DEPARTMENT PROGRAMS - CHILD & YOUTH, TEENS, ADULT & SENIOR CENTER VARIOUS CLASSES AND GROUPS, SPECIAL EVENTS, TRANSPORTATION AND LUNCHES SERVING APPROXIMATELY 1,800 618599 614797 DAY CAMP - SUMMER DAY CAMP FOR APPROXIMATELY 500 PERSONS AND FAMILY CAMPUS - RECREATION AND POOL FACILITIES SERVING APPROXIMATELY 7,000 PERSONS. PHYSICAL EDUCATION CLASSES 319778 319778 3446274 1 1 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 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 0 0 0 0 0 1 19 0 1 260 1 1 1 0 0 0 0 1 1 0 0 0 0 X 40 40 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X IVY HARLEV 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 SARAH BAKER ANDRUS 1.00 X 0 0 0 STEVE BIENER 1.00 X X 0 0 0 MICHAEL SACHS 1.00 X X 0 0 0 MARTIN LESSNER 1.00 X X 0 0 0 BARBARA SCHOENBERG 1.00 X X 0 0 0 LESLIE NEWMAN 1.00 X 0 0 0 LEE GOLDSTEIN 1.00 X X 0 0 0 MICHELLE SILBERGLIED 1.00 X X 0 0 0 BENJAMIN COHEN 1.00 X 0 0 0 MARK ALBOM 1.00 X 0 0 0 PAM APPELBAUM 1.00 X 0 0 0 LILLIAN BALICK 1.00 X 0 0 0 CHUCK CARROLL 1.00 X 0 0 0 MARK DELMERICO 1.00 X 0 0 0 MICHAEL KAPLAN 1.00 X 0 0 0 CARYL MARCUS-STAPE 1.00 X 0 0 0 STACY HOROWITZ 1.00 X 0 0 0 BETH MOSKOW-SCHNOLL 1.00 X 0 0 0 JEROME NACHLIS 1.00 X 0 0 0 RABBI YAIR ROBINSON 1.00 X 0 0 0 BRENT SALIMAN 1.00 X X 0 0 0 SHARI WALTER 1.00 X 0 0 0 STACY HOCHHEISER WEAVER 1.00 X 0 0 0 AMY HARRISON 1.00 X X 0 0 0 ANNETTE AERENSON 1.00 X X 0 0 0 JUDI FEINSON 1.00 X 0 0 0 ROBIN FRESCHMAN 1.00 X 0 0 0 DEBBIE GOODMAN 1.00 X 0 0 0 BETHANY KUTZ 1.00 X 0 0 0 MEREDITH ROSENTHAL 1.00 X 0 0 0 DAVID ROSS 1.00 X 0 0 0 JENNIFER STEINBERG 1.00 X 0 0 0 ROSS COOPER 1.00 X 0 0 0 MICHELLE GLAZIER 1.00 X 0 0 0 DANNY HAAS 1.00 X 0 0 0 KAREN KIMMEL-LEGUM 1.00 X 0 0 0 ALLY LEVITON 1.00 X 0 0 0 ROBBIE LEY 1.00 X 0 0 0 JONATHAN PERRY 1.00 X 0 0 0 REGAN ROOT 1.00 X 0 0 0 IVY R HARLEV 40.00 X X 142577 0 18055 142577 0 18055 1 0 1 0 0 29942 1097016 193874 161133 131609 1613574 DAY CARE 900099 1361967 1361967 DEPARTMENT PROGRAMS 900099 621208 621208 CAMP 900099 614797 614797 2597972 22392 22392 369060 0 369060 369060 275691 93369 41472 0 41472 41472 41472 267461 60205 207256 207256 OTHER INCOME 900099 2615 2615 2615 4854341 2917750 93369 229648 142577 28515 114062 2329110 1910268 418842 67464 48639 18825 205327 143640 61687 183724 143121 40603 10700 10700 110908 85294 25614 45251 22057 23194 94526 35299 59227 16382 16382 840775 630665 210110 54781 48360 6421 10321 8372 1949 2808 1945 863 128884 106329 22555 52144 54084 -1940 UBIT 15531 15531 FOOD AND SUPPLIES 145207 137063 8144 OTHER EXPENSES 78157 18078 60079 CREDIT CARD FEES 42190 178 42012 26174 24367 1807 4602941 3446274 1156667 0 550 550 197599 412340 223547 226425 42206 55165 2358179 1896046 414142 462133 748278 722152 1626322 1878765 225657 248923 451781 491769 18627 40337 696065 781029 X 598243 763634 307577 309665 24437 24437 930257 1097736 1626322 1878765 X 251400 -83921 X X 0 1 1 X 0 X 1783851 2112651 1839592 1600128 1613574 8949796 2398680 2349246 2445217 2441497 2597972 12232612 4182531 4461897 4284809 4041625 4211546 21182408 0 0 0 21182408 29201 487952 462100 474211 391452 1844916 29201 487952 462100 474211 391452 1844916 11982 31637 52610 81034 177263 509342 4075 4198 1062 2615 521292 4721074 4965906 4782744 4569508 4686647 23725879 0.89280 0.89230 0.07780 0.06210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 748278 12037 -13617 17608 6938 722152 651541 15326 99435 11783 6241 748278 529508 4789 136241 13600 5397 651541 682466 48029 -182980 11702 6305 529508 0.64130 0.32480 0.03390 1 0 45533 18842 26691 291842 223172 68670 1899995 1573463 326532 120809 80569 40240 462133 MUTUAL FUNDS 722152 F 722152 4854341 4602941 251400 -83921 -83921 167479 4830625 -83921 60205 -23716 4854341 0 4854341 4663146 60205 60205 4602941 0 4602941 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION USES ENDOWMENT FUNDS FOR SPECIFIC PURPOSES/REASONS OR TO HELP THE ONGOING GENERAL OPERATIONS. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE CENTER IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR AMOUNTS REPRESENTING UNRELATED BUSINESS INCOME FROM RENTAL OF PROPERTY. UNRELATED BUSINESS INCOME TAX PAID AMOUNTED TO $15,531 AND $8,717 FOR THE YEARS ENDED DECEMBER 31, 2011 AND 2010, RESPECTIVELY. IN ADDITION, THE CENTER HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. EFFECTIVE JANUARY 1, 2009, THE CENTER ADOPTED ASC 740-10, INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL INCOME TAX POSITIONS AND HAS DETERMINED, BASED ON CLEAR AND UNAMBIGUOUS TAX LAW AND REGULATIONS, THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THAT THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF A RESPECTIVE GOVERNMENT AGENCY EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED. CURRENTLY, THE 2008, 2009 AND 2010 TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. HOWEVER, THE CENTER IS NOT CURRENTLY UNDER AUDIT NOR HAS THE CENTER BEEN CONTACTED BY ANY JURISDICTION. THERE WAS NO INTEREST OR PENALTY RELATED TO INCOME TAXES INCLUDED IN THE CENTER'S FINANCIAL STATEMENTS FOR 2011 OR 2010. PART XII, LINE 2D - OTHER ADJUSTMENTS: REALLOCATION OF DIRECT FUNDRAISING EXPENSES 60,205. PART XIII, LINE 2D - OTHER ADJUSTMENTS: REALLOCATION OF DIRECT FUNDRAISING EXPENSES 60,205. SPORTS CLASSIC 154676 154676 39133 NON-SPONSOR ADVERTISING 30889 30889 2 81896 81896 21072 267461 267461 60205 60205 207256 X X X X 0 0 0 0 0 0 0 0 0 IVY R HARLEV 142577 0 0 0 0 0 5703 0 12352 0 160632 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS REVIEWED BY THE ACCOUNTING DEPARTMENT AND THE BOARD OF DIRECTORS BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS IS REQUIRED TO ANNUALLY DISCLOSE ANY RELATIONSHIPS, POSITIONS OR CIRCUMSTANCES WHICH COULD CONTRIBUTE TO A CONFLICT OF INTEREST TO THE BOARD IN WRITING. FORM 990, PART VI, SECTION B, LINE 15 ALL SALARIES AND RAISES ARE DETERMINED BY THE BOARD FORM 990, PART VI, SECTION C, LINE 19 IF AN INDIVIDUAL OR POTENTIAL CONTRIBUTOR IS INTERESTED IN REVIEWING THE DOCUMENTS, THEY MAKE INQUIRIES WHICH ARE DIRECTED TO THE ACCOUNTING DEPARTMENT AND AVAILABLE UPON REQUEST. ALL INFORMATION IS AVAILABLE THROUGH GUIDESTAR.ORG CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -83,921. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM PRIOR YEAR.