2011-11-07T15:13:17-06:00 2010-12-31 WHEELER WOLFENDEN & DWARES PA 4550 NEW LINDEN HILL ROAD SUITE 201 WILMINGTON DE 19808 990 2010-01-01 510075823 BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER JEWI 3024785660 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 IVY HARLEV 3024785660 2011-10-24 1 DAVID M WOLFENDEN CPA MS 3022548240 2010 2016-02-24 21:20:13Z MS IVY HARLEV 101 GARDEN OF EDEN ROAD WILMINGTON DE 19803 4799179 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 37 37 271 671 75800 52610 1839592 1600128 2445217 2441497 14289 18672 504498 671822 4803596 4732119 0 0 0 0 2891115 2858044 0 0 0 1773398 1701508 4664513 4559552 139083 172567 1392405 1626322 709446 696065 682959 930257 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 1311537 1291370 DAY CARE - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES SERVICE APPROXIMATELY 250 PERSONS 1468969 615314 DEPARTMENT PROGRAMS - CHILD & YOUTH, TEENS, ADULT & SENIOR CENTER VARIOUS CLASSES AND GROUPS, SPECIAL EVENTS, TRANSPORTATION AND LUNCHES SERVING APPROXIMATELY 1,800 596429 534813 DAY CAMP - SUMMER DAY CAMP FOR APPROXIMATELY 500 PERSONS AND FAMILY CAMPUS - RECREATION AND POOL FACILITIES SERVING APPROXIMATELY 7,000 PERSONS. PHYSICAL EDUCATION CLASSES 394809 394809 3376935 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 16 0 271 1 1 1 0 0 0 0 1 1 0 0 0 0 X 37 37 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 1 1 0 X X AL COPPOLA 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 ROBIN KAUFFMAN SARAN 1.00 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 CHRIS ALONZO 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 LENA ELZUFON 1.00 X 0 0 0 ERIC FELIX 1.00 X 0 0 0 MICHAEL KAPLAN 1.00 X 0 0 0 SUSAN KAUFFMAN 1.00 X 0 0 0 CHUCK MARCUS 1.00 X 0 0 0 CARYL MARCUS-STAPE 1.00 X 0 0 0 BRETT MARGOLIN 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 0 0 0 JUDI FEINSON 1.00 X 0 0 0 ROBIN FRESCHMAN 1.00 X 0 0 0 DANNY GOODMAN 1.00 X 0 0 0 RONNIE HERRMANN 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 IVY R HARLEV 40.00 X X 140401 0 18852 DONNA SCHWARTZ 40.00 X 79537 0 8857 140401 0 18852 1 0 1 0 0 31975 1047592 211099 134422 175040 1600128 DAY CARE 900099 1291370 1291370 DEPARTMENT PROGRAMS 900099 615314 615314 CAMP 900099 534813 534813 2441497 11668 11668 462543 462543 462543 386743 75800 7004 7004 7004 7004 275277 67060 208217 208217 OTHER INCOME 900099 1062 1062 1062 4732119 2836306 75800 219885 140401 28080 112321 2289566 1855543 434023 59557 39749 19808 200604 137000 63604 167916 130465 37451 14250 14250 69903 64673 5230 46902 13552 33350 66524 13272 53252 19499 19499 841051 630873 210178 53220 48379 4841 8061 3229 4832 4665 4089 576 112255 92610 19645 50161 47920 2241 UBIT 8717 1718 6999 FOOD AND SUPPLIES 135788 126822 8966 REPAIRS AND MAINTENANCE 112452 97403 15049 OTHER EXPENSES 80001 18750 61251 CREDIT CARD FEES 39601 39601 38458 22808 15650 4559552 3376935 1182617 0 2050 550 91387 197599 213567 223547 15057 42206 2181304 1767162 418803 414142 651541 748278 1392405 1626322 194455 225657 467406 451781 47439 18627 146 709446 696065 X 442681 598243 212015 307577 28263 24437 682959 930257 1392405 1626322 X 172567 74731 X X 0 1 1 X 0 X 1713314 1783851 2112651 1839592 1875405 9324813 2449365 2398680 2349246 2445217 2441497 12084005 4162679 4182531 4461897 4284809 4316902 21408818 0 0 0 21408818 36009 29201 487952 462100 474211 1489473 36009 29201 487952 462100 474211 1489473 11982 31637 52610 96229 478487 509342 4075 4198 1062 997164 4677175 4721074 4965906 4782744 4844785 23991684 0.89230 0.89070 0.06210 0.04430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 651541 15326 99435 11783 6241 748278 529508 4789 136241 13600 5397 651541 682466 48029 -182980 11702 6305 529508 0.63120 0.03260 0.33620 1 0 45533 16384 29149 291842 210837 81005 1710185 1468101 242084 133744 71840 61904 414142 MUTUAL FUNDS 748278 F 748278 4732119 4559552 172567 74731 74731 247298 4873910 74731 67060 141791 4732119 0 4732119 4626612 67060 67060 4559552 0 4559552 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 $8,717 AND $3,809 FOR THE YEARS ENDED DECEMBER 31, 2010 AND 2009, 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 2007, 2008 AND 2009 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 2010 OR 2009. PART XII, LINE 2D - OTHER ADJUSTMENTS: REALLOCATION OF DIRECT FUNDRAISING EXPENSES 67,060. PART XIII, LINE 2D - OTHER ADJUSTMENTS: REALLOCATION OF DIRECT FUNDRAISING EXPENSES 67,060. SPORTS CLASSIC 147919 147919 37405 NON-SPONSOR ADVERTISING 5625 5625 121733 121733 29655 275277 275277 67060 67060 208217 X X X X 0 0 0 0 0 0 0 0 0 IVY R HARLEV 140401 0 0 0 0 0 6615 0 12237 0 159253 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 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 GAINS ON INVESTMENTS: 74,731. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM PRIOR YEAR