SANDRA AND LEON LEVINE JEWISH COMMUNITY CENTER INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: SANDRA AND LEON LEVINE JEWISH COMMUNITY CENTER INC (EIN 56-1100696)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-08-08
IRS object ID: 201222219349300947
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-08-08T13:07:00-07:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	C DeWitt Foard & Co PA CPAs	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	1001 Morehead Square DrSte450	AddressLine1
City	Charlotte	City
State	NC	State
ZIP Code	28203	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	561100696	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Sandra and Leon Levine Jewish Community	BusinessNameLine1
Business Name Line2	Center Inc	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	SAND	NameControl
Phone	7043665007	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5007 Providence Road	AddressLine1
City	Charlotte	City
State	NC	State
ZIP Code	28226	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	David Van Glish	Name
Title	Vice President	Title
Date Signed	2012-08-08	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Terry W Lancaster	Name
Phone	7043721515	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	7066101	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1974	YearFormation
State Legal Domicile	NC	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	25	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	25	NbrIndependentVotingMembers
Total Nbr Employees	398	TotalNbrEmployees
Total Nbr Volunteers	60	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	2006215	ContributionsGrantsPriorYear
Contributions Grants Current Year	839578	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	5650482	ProgramServiceRevenuePriorYear
Program Service Revenue CY	6074318	ProgramServiceRevenueCY
Investment Income Prior Year	160443	InvestmentIncomePriorYear
Investment Income Current Year	152205	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Prior Year	7817140	TotalRevenuePriorYear
Total Revenue Current Year	7066101	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	3701218	SalariesEtcPriorYear
Salaries Etc Current Year	4012510	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	2529390	OtherExpensePriorYear
Other Expenses Current Year	2905515	OtherExpensesCurrentYear
Total Expenses Prior Year	6230608	TotalExpensesPriorYear
Total Expenses Current Year	6918025	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1586532	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	148076	RevenuesLessExpensesCY
Total Assets BOY	9415203	TotalAssetsBOY
Total Assets EOY	9345662	TotalAssetsEOY
Total Liabilities BOY	859008	TotalLiabilitiesBOY
Total Liabilities EOY	914801	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	8556195	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	8430861	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	2753566	Expense
Description	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.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	1347162	Expense
Description	Preschool - CJP provides students with a foundation in the Jewish faith within a safe, nurturing, educational environment using learning and interactive activities that are meaningful and designed to promote Jewish family values, independence, social development and intellectual growth.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	1178794	Expense
Description	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.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	1418777	TotalOfOtherProgramServiceExp
Total Program Service Expense	6698299	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	83	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	398	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Form8886 T Filed	false	Form8886TFiled
Non Deductible Contributions	false	NonDeductibleContributions
Non Deductible Disclosure	false	NonDeductibleDisclosure
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Form720 Filed	false	Form720Filed
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	25	NbrVotingGoverningBodyMembers
Number Independent Voting Members	25	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Policies Reference Chapters	false	PoliciesReferenceChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	false	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	false	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Written Policy Or Procedure	false	WrittenPolicyOrProcedure
States Where Copy Of Return Is Filed	NC	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Daphne Williams Dir Finance	NamePerson
Telephone Number	7043665007	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	5007 Providence Rd	AddressLine1
City	Charlotte	City
State	NC	State
ZIP Code	28226	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (26 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
Chantal Rubin
Director	2.00	X	0	0	0
Mark Perlin
Director	2.00	X	0	0	0
Elaine Moody
Director	2.00	X	0	0	0
Philip Berman
Executive Direc	40.00	X	273289	0	8775	X
George Cronson
Director	2.00	X	0	0	0
Brad Winer
Director	2.00	X	0	0	0
Jonathan Wilk
Director	2.00	X	0	0	0
Michael Baumstein
Director	2.00	X	0	0	0
Stacy Slomka
Director	2.00	X	0	0	0
Jill Newman
Director	2.00	X	0	0	0
David Van Glish
Vice President	2.00	X	0	0	0	X
Mark Lerner
VP/Treasurer	2.00	X	0	0	0	X
Elise Kosofsky
Director	2.00	X	0	0	0
Dana Kapustin
Vice President	2.00	X	0	0	0	X
Marni Eisner
Director	2.00	X	0	0	0
Andy Cohen
Vice President	2.00	X	0	0	0	X
David Berger
Director	3.00	X	0	0	0
Roni Fishkin
Director	5.00	X	0	0	0
David Cohen
Director	2.00	X	0	0	0
Peter Smul
Director	2.00	X	0	0	0
Larry Schwartz
President	5.00	X	0	0	0	X
Ken Golder
Director	2.00	X	0	0	0
Lisa Blau
Director	3.00	X	0	0	0
John Box
Director	2.00	X	0	0	0
Judy August
Past President	5.00	X	0	0	0	X
Matthew Wagner
Tennis Director	50.00		100829	0	5597		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	374118	TotalReportableCompFromOrg
Total Other Compensation	14372	TotalOtherCompensation
Number Individuals GT100 K	2	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Federated Campaigns	460640	FederatedCampaigns
All Other Contributions	378938	AllOtherContributions
Total Contributions	839578	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Program revenue	3702230	3702230
Membership Dues & Assessments	2372088	2372088

Field	Value	IRS element (for citing)
Total Program Service Revenue	6074318	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	87679	TotalRevenueColumn
Exclusion	$87,679	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	64526	Securities

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	64526	Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	64526	TotalRevenueColumn
Exclusion	$64,526	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	7066101	TotalRevenueColumn
Related Or Exempt Function Income	6074318	RelatedOrExemptFunctionIncome
Exclusion	$152,205	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	273289	Total
Program Services	271867	ProgramServices
Management And General	1422	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	3238845	Total
Program Services	3221991	ProgramServices
Management And General	16854	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	0	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	240897	Total
Program Services	238827	ProgramServices
Management And General	2070	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	259479	Total
Program Services	258107	ProgramServices
Management And General	1372	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	51812	Total
Management And General	51812	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	684892	Total
Program Services	682702	ProgramServices
Management And General	2190	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	82322	Total
Program Services	25642	ProgramServices
Management And General	56680	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	874403	Total
Program Services	868271	ProgramServices
Management And General	6132	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	55640	Total
Program Services	49254	ProgramServices
Management And General	6386	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	0	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	387096	Total
Program Services	383416	ProgramServices
Management And General	3680	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	0	Total

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
Supplies	378498	377641	857
Program Costs	183987	116998	66989
Postage and printing	53446	52671	775
Dues and meetings	70332	69274	1058
Bank fees	83087	81638	1449

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	0	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	6918025	Total
Program Services	6698299	ProgramServices
Management And General	219726	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2193681	BOY
EOY	2098192	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
EOY	0	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	266270	BOY
EOY	298924	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
EOY	0	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	74325	BOY
EOY	64852	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	2576499	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	968565	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1137417	BOY
EOY	1607934	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	5743510	BOY
EOY	5275760	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	9415203	BOY
EOY	9345662	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	262397	BOY
EOY	339047	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	596611	BOY
EOY	575754	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	859008	BOY
EOY	914801	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3200801	BOY
EOY	3642262	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	365137	BOY
EOY	116228	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4990257	BOY
EOY	4672371	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	8556195	BOY
EOY	8430861	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	9415203	BOY
EOY	9345662	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	148076	ReconcilationRevenueExpenses
Reconcilation Other Changes	-273410	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired
Federal Grant Audit Performed	false	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2574776	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3025961	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2850439	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4270318	CurrentTaxYearMinus1Year
Current Tax Year	3211666	CurrentTaxYear
Total	15933160	Total

Tax Rev Levied For Org Benefit170 TaxRevLeviedForOrgBenefit170

Field	Value	IRS element (for citing)
Total	0	Total

Value Srvc Fclts Furnished By Govt ValueSrvcFcltsFurnishedByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	2574776	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	3025961	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2850439	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	4270318	CurrentTaxYearMinus1Year
Current Tax Year	3211666	CurrentTaxYear
Total	15933160	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	0	AmountsSubstContributorsTotal
Public Support Total170	15933160	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	233130	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	180501	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	114569	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	97265	CurrentTaxYearMinus1Year
Current Tax Year	87769	CurrentTaxYear
Total	713234	Total

Net UBI NetUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Total Support	16646394	TotalSupport
Gross Receipts From Admissions Etc	14753933	GrossReceiptsFromAdmissionsEtc
Public Support Pertcentage170	0.95720	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.94570	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5743510	BeginningOfYearBalance
Contributions	10346	Contributions
Investment Earnings Or Losses	-137284	InvestmentEarningsOrLosses
Other Expenditures	289000	OtherExpenditures
Administrative Expenses	51812	AdministrativeExpenses
End Of Year Balance	5275760	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	4847567	BeginningOfYearBalance
Contributions	402330	Contributions
Investment Earnings Or Losses	679723	InvestmentEarningsOrLosses
Other Expenditures	137000	OtherExpenditures
Administrative Expenses	49110	AdministrativeExpenses
End Of Year Balance	5743510	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	4118022	BeginningOfYearBalance
Contributions	2599	Contributions
Investment Earnings Or Losses	921701	InvestmentEarningsOrLosses
Other Expenditures	151566	OtherExpenditures
Administrative Expenses	43189	AdministrativeExpenses
End Of Year Balance	4847567	EndOfYearBalance

Field	Value	IRS element (for citing)
Endowments Held By Unrelated Orgs	true	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1540159	OtherCostOrOtherBasis
Depreciation	342279	Depreciation
Book Value	1197880	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1036340	OtherCostOrOtherBasis
Depreciation	626286	Depreciation
Book Value	410054	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1607934	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	Beneficial Interest - Endowment	Description
Book Value	5275760	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	5275760	TotalBookValueOtherAssets
Total Revenue	7066101	TotalRevenue
Total Expenses	6918025	TotalExpenses
Excess Or Deficit For Year	148076	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-273410	NetUnrealizedGLOnInvestments
Total Adjustments	-273410	TotalAdjustments
Excess Or Deficit Per FS	-125334	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	6740879	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	-273410	NetUnrealizedGainsInvestments
Revenue Not Rptd F990	-273410	RevenueNotRptdF990
Revenue Subtotal	7014289	RevenueSubtotal
Investment Expenses Not Included	51812	InvestmentExpensesNotIncluded
Revenue Not Rptd On Fin Stmt	51812	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	7066101	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	6866213	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	6866213	ExpensesSubtotal
Investment Expenses Not Included2	51812	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	51812	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	6918025	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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, 2011.
Part V, Line 4	Part V, Line 4: Intended uses of the endowment fund.	General operating expenses.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Substantiation Required	true	SubstantiationRequired
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException
Rebuttable Presumption Procedure	false	RebuttablePresumptionProcedure

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	Philip Berman	NamePerson
Base Compensation Filing Org	233589	BaseCompensationFilingOrg
Bonus Filing Org	27700	BonusFilingOrg
Other Compensation Filing Org	12000	OtherCompensationFilingOrg
Nontaxable Benefits Filing Org	8775	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	282064	TotalCompensationFilingOrg

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
David Berger - Board member
Vendor	1714	Signs	false
Larry Schwartz - Board Officer
Vendor	648	UCS Incorporated	false
Eric Lerner - Brother of Board Mem
Vendor	57131	t-shirts, uniforms	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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 11	Form 990, Part VI, Line 11: 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. OTHER PROGRAM SERVICES 5: Other program services include Adults & Seniors, Fine Arts and other miscellaneous services.