2011-05-16T17:39:09-04:00 2010-06-30 BDO USA LLP 1888 Century Park EastFL4 LOS ANGELES CA 90067 990 2009-07-01 954786388 SWC MUSEUM CORP SWCM 3105539036 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 SUSAN BURDEN 3105539036 2011-05-16 true 3105570300 2009 2016-02-24 21:20:13Z Susan Burden 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 3495043 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 & SEEK TO PROMOTE UNITY & RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. 3 2 0 0 0 3899919 3230411 0 0 403234 264632 0 0 4303153 3495043 0 0 0 0 1528000 1457387 0 0 1551057 15948099 2190384 17476099 3647771 -13172946 -152728 52080078 53171026 789374 2574001 51290704 50597025 SWC MUSEUM CORP. IS BUILDING A MUSEUM IN ISRAEL THAT WILL BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY & RESPONSIBILITY & SEEK 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 true false false true true false false false false false false false false true false false false false false true false true false false false false false true false false false true 5 0 true 0 false true IS false false false false false false false false false false false 3 2 true false false false false false false true true false false true true true true true true true true false CA X MS SUSAN BURDEN 3105539036 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 LARRY A MIZEL 2.0 X X 0 0 0 MERV ADELSON X 0 0 0 STUART ISEN 0.29 X 0 0 0 SUSAN BURDEN 19.0 X 205915 218835 39732 RABBI MARVIN HIER 21.0 X 379622 342092 37312 ARLEN GUNNER 0.1 X 0 0 0 Rabbi Meyer May 17.0 X 197708 263795 51338 Rabbi Abraham Cooper 13.0 X 145257 308673 40931 Marlene Hier 12.0 X 107920 251812 37311 Liebe Geft 1.0 X 10698 315461 30000 Alan D Hier 40.0 X 187274 0 10364 Janice Prager 4.0 X 23500 224911 18811 1257894 1925579 265799 6 false true false Yaacov Salomon Lipschutz Co PO BOX 303 HAIFA 0 IS LEGAL SERVICES 250344 MODIIN EZRACHI LTD 35 KING SHAUL ROAD TEL AVIV 0 IS SECURITY 450860 COLERIDGE CAPITAL 4350 MONACO STREET 5TH FLOOR DENVER CO 80237 PROJECT MANAGEMENT 379887 M FIRON CO ADVOCATES 16 ABBA HILLEL SILVER RAMAT GAN 0 IS 52506 LEGAL SERVICES 256571 TAFNIT-WIND POB 3381 JERUSALEM 0 IS 91033 PROJECT MANAGEMENT 204221 8 624347 2606064 3230411 0 264632 264632 0 0 0 0 0 0 0 3495043 0 0 264632 0 0 0 0 1072016 384923 687093 0 207389 207389 10295 10295 127194 37990 89204 40493 11541 28952 0 389221 389221 22000 22000 0 0 0 862141 702708 159433 0 128210 128210 871 871 0 86629 86629 384201 311024 73177 0 273347 273347 0 0 13449 13449 6953 6953 PUBLIC INFORMATION 22167 22167 TAXES 1195 1195 3647771 0 2096714 1551057 31122873 31029907 15811399 14124342 142035 78808 75619 55235 33833 20384 4969938 7917585 52080078 53171026 789374 2574001 789374 2574001 X 51290704 50597025 51290704 50597025 52080078 53171026 X false true true X false X false false false 2932884 10005214 6232269 3899919 3230411 26300697 2932884 10005214 6232269 3899919 3230411 26300697 26300697 899582 1426303 1209926 403234 264632 4203677 30504374 0.86219 0.85648 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 75619 55235 20384 0 0 0 20384 CONSTRUCTION-IN-PROGRESS 5917585 LAND USE COSTS 2000000 7917585 3495043 3647771 -152728 -540951 -540951 -693679 3543427 48384 48384 3495043 3495043 4237106 589335 589335 3647771 3647771 Part X: THE CENTER ADOPTED ASC 740, "INCOME TAXES" AS AMENDED (FORMERLY FASB INTERPRETATION NO. 48 (FIN "48"), "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES") ON JANUARY 1, 2009. ASC 740 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE IMPLEMENTATION DID NOT RESULT IN ANY MATERIAL ADJUSTMENT TO THE CENTER'S FINANCIAL STATEMENTS. Part XI: Part XI Line 8 OTHER EXPENSES IN LINE 8 INCLUDES CONSTRUCTION-IN-PROGRESS COSTS OF $589,335 AND FOREIGN EXCHANGE GAIN TOTALLING $48,384. PART XII: PART XII LINE 2D INCLUDES FOREIGN EXCHANGE GAIN OF $48,384. PART XIII: PART XIII LINE 2D INCLUDES CONSTRUCTION-IN-PROGRESS COSTS OF $589,335. false Middle East and North Africa 1 2 Fundraising 397326 Middle East and North Africa 1 36 Program Services ISRAEL MUSEUM CONST. 1576403 Europe (Including Iceland and Greenland) 4 Fundraising 139128 Europe (Including Iceland and Greenland) Program Services IS MUSEUM CONST. 18327 2 42 2131184 Part I Line 2 THE ORGANIZATION IS BUILDING A MUSEUM IN ISRAEL. VARIOUS CONSULTANTS AND CONTRACTORS HAVE BEEN HIRED TO EXECUTE THE PROJECT. PART I LINE 3 PART I LINE 3 ACTIVITIES IN REGION TOTAL EXPENDITURES IN THE AMOUNT OF $1,576,403 IN THE MIDDLE EAST AND $18,327 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 197641 210043 0 0 8274 8792 11150 11850 8194 8538 225259 239223 0 0 RABBI MARVIN HIER 343739 309756 0 0 35883 32336 12098 10902 7528 6784 399248 359778 0 0 Rabbi Meyer May 171273 255367 0 0 26435 8428 9853 13147 12140 16198 219701 293140 0 0 Rabbi Abraham Cooper 139886 297260 0 0 5371 11413 7360 15640 5738 12193 158355 336506 0 0 Marlene Hier 103299 241030 0 0 4621 10782 6900 16100 4293 10018 119113 277930 0 0 Liebe Geft 10516 310105 0 0 182 5356 754 22246 230 6770 11682 344477 0 0 Alan D Hier 187274 0 0 0 0 0 10364 0 0 0 197638 0 0 0 Janice Prager 23500 224911 0 0 0 0 1088 10412 691 6620 25279 241943 0 0 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. SCHEDULE J PART I LINE 1A: AN EMPLOYEE WAS REQUESTED TO ATTEND FUNDRAISING MEETINGS IN ISRAEL ASSOCIATED WITH THE PREMIER OF THE CENTER'S NEW FILM DURING THE HIGH HOLIDAYS AND HE COULD NOT BE AWAY FROM HIS FAMILY DURING THAT TIME. THE CENTER REIMBURSED $20,119 FOR AIRFARE AND ACCOMMODATIONS FOR HIS FAMILY TO ACCOMPANY HIM TO ISRAEL. THIS AMOUNT WAS INCLUDED IN TAXABLE COMPENSATION. COLERIDGE CAPITAL entity more than 35% 332680 project management false SEE COLUMN B FOR RELATIONSHIP WITH owned by Larry A. Mizel, false ORGANIZATION chairman OF THE BOARD false 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 SEEK 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 11A 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 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 vii section a average hours per week related organizations AVERAGE HOURS PER WEEK DEVOTED TO RELATED ORGANIZATION MARVIN HIER 19 SUSAN BURDEN 20 LIEBE GEFT 39 ABRAHAM COOPER 27 MEYER MAY 23 MARLENE HIER 28 JANICE PRAGER 36 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. Simon Wiesenthal Center Inc 1399 S Roxbury Drive Los Angeles CA 90035 953964928 Human Rights CA 501(C)(3) 7 false false true false false false false false false false false false false true false false false false Simon Wiesenthal Center Inc C 624347 SIMON WIESENTHAL CENTER INC N 1457387