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Nonprofiteer
← THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER OF DELAWARE INC

Form 990 for tax year 2022

Filed by THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER OF DELAWARE INC.

Totals

Total revenue
$7,891,077
Total expenses
$6,849,072
Contributions and grants received
$1,724,445
Grants paid
$0
Program service revenue
$5,868,348
Investment income
$92,106
Other revenue
$206,178
Total assets, end of year
$6,527,650
Total liabilities, end of year
$807,941
Net assets or fund balances, end of year
$5,719,709
Program services expenses (Part IX)
$5,561,516
Management and general expenses
$1,180,625
Fundraising expenses
$106,931
Program service expenses (Part III)
$5,561,516

Program services were 81.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $8,639

  • 1c · Fundraising events

    $150,902

  • 1e · Government grants (contributions)

    $973,311

  • 1f · All other contributions, gifts and grants

    $591,593

  • 1g · Noncash contributions included above

    $11,480

  • 2a · Program service revenue: EARLY CHILDHOOD

    total $2,407,856 · related or exempt $2,407,856

  • 2b · Program service revenue: MEMBERSHIP DUES

    total $1,499,568 · related or exempt $1,499,568

  • 2c · Program service revenue: DEPARTMENT PROGRAMS

    total $983,074 · related or exempt $983,074

  • 2d · Program service revenue: FACILITIES MANAGEMENT

    total $447,493 · related or exempt $447,493

  • 2e · Program service revenue: FITNESS CENTER

    total $326,172 · related or exempt $326,172

  • 2f · All other program service revenue

    total $204,185 · related or exempt $204,185

  • 3 · Investment income

    total $52,727 · excluded $52,727

  • 6a · Gross rents

    real property $48,597

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $48,597

  • 6d · Net rental income or loss

    total $48,597 · excluded $48,597

  • 7a · Gross sales of assets other than inventory

    securities $48,370 · other assets $300

  • 7b · Less cost or other basis and sales expenses

    securities $0 · other assets $9,291

  • 7c · Gain or loss

    securities $48,370 · other assets -$8,991

  • 7d · Net gain or loss

    total $39,379 · excluded $39,379

  • 8a · Fundraising events: gross income

    $73,443

  • 8a · Fundraising events: contributions included on line 1c

    $150,902

  • 8b · Fundraising events: direct expenses

    $101,240

  • 8c · Net income from fundraising events

    total -$27,797 · excluded -$27,797

  • 11a · Other revenue: REDUCTION OF UNEMPLOYM

    total $117,161 · excluded $117,161

  • 11b · Other revenue: OTHER REVENUE

    total $39,551 · related or exempt $39,551

  • 11c · Other revenue: SNACK BAR CONCESSIONS

    total $28,666 · related or exempt $28,666

  • 11e · Other revenue, total

    $185,378

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $384,326 · program services $48,138 · management and general $251,946 · fundraising $84,242

  • 7 · Other salaries and wages

    total $3,436,437 · program services $3,155,461 · management and general $276,190 · fundraising $4,786

  • 8 · Pension plan contributions

    total $73,322 · program services $70,981 · fundraising $2,341

  • 9 · Other employee benefits

    total $340,984 · program services $290,772 · management and general $50,212

  • 10 · Payroll taxes

    total $274,558 · program services $233,661 · management and general $35,054 · fundraising $5,843

  • 11c · Fees: accounting

    total $15,500 · management and general $15,500

  • 11f · Fees: investment management

    total $20,902 · management and general $20,902

  • 11g · Fees: other

    total $273,695 · program services $122,744 · management and general $149,705 · fundraising $1,246

  • 12 · Advertising and promotion

    total $64,209 · program services $1,295 · management and general $62,914

  • 13 · Office expenses

    total $38,555 · program services $11,631 · management and general $24,101 · fundraising $2,823

  • 14 · Information technology

    total $110,691 · program services $58,966 · management and general $50,921 · fundraising $804

  • 16 · Occupancy

    total $1,110,993 · program services $991,291 · management and general $119,702

  • 17 · Travel

    total $24,143 · program services $18,511 · management and general $5,586 · fundraising $46

  • 19 · Conferences, conventions and meetings

    total $6,910 · program services $4,280 · management and general $2,630

  • 20 · Interest

    total $4,465 · management and general $4,465

  • 22 · Depreciation, depletion and amortization

    total $176,066 · program services $158,275 · management and general $17,791

  • 23 · Insurance

    total $160,282 · program services $124,178 · management and general $34,728 · fundraising $1,376

  • 24a · Other expenses: FOOD AND SUPPLIES

    total $239,661 · program services $225,721 · management and general $10,516 · fundraising $3,424

  • 24b · Other expenses: DUES AND FEES

    total $47,431 · program services $4,341 · management and general $43,090

  • 24c · Other expenses: ENTRANCE FEES

    total $20,675 · program services $19,595 · management and general $1,080

  • 24d · Other expenses: EQUIPMENT MAINTENANCE A

    total $13,148 · program services $9,556 · management and general $3,592

  • 24e · All other expenses

    total $12,119 · program services $12,119

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $816,995 · end of year $1,254,976

  • 2 · Savings and temporary cash investments

    beginning of year $1,737,419 · end of year $2,246,327

  • 3 · Pledges and grants receivable

    beginning of year $211,227 · end of year $177,884

  • 4 · Accounts receivable

    beginning of year $124,555 · end of year $85,424

  • 9 · Prepaid expenses and deferred charges

    beginning of year $61,890 · end of year $63,399

  • 10a · Land, buildings and equipment: cost or other basis

    $2,476,228

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,804,311

  • 10c · Land, buildings and equipment, net

    beginning of year $756,898 · end of year $671,917

  • 12 · Investments: other securities

    beginning of year $2,412,038 · end of year $1,992,467

  • 15 · Other assets

    beginning of year $0 · end of year $35,256

  • 17 · Accounts payable and accrued expenses

    beginning of year $443,132 · end of year $365,414

  • 19 · Deferred revenue

    beginning of year $459,381 · end of year $404,768

  • 23 · Secured mortgages and notes payable

    beginning of year $47,612 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $37,759

  • 27 · Net assets without donor restrictions

    beginning of year $3,317,499 · end of year $3,478,627

  • 28 · Net assets with donor restrictions

    beginning of year $1,853,398 · end of year $2,241,082

Mission and programs · 2022

Mission

THE BERNARD AND RUTH SIEGEL JEWISH COMMUNITY CENTER (CENTER) IS A NONPROFIT 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 EXPRESS THEIR INTERESTS AND HAVE THEIR SOCIAL, EDUCATIONAL, CULTURAL, FITNESS, AND RECREATIONAL NEEDS MET IN A WHOLESOME ATMOSPHERE.

  • EARLY CHILDHOOD - VARIOUS CLASSES & GROUPS, LUNCHES AND CHILD CARE FACILITIES - 244 SERVED

    Expenses $1,984,764 · Revenue $2,407,856

  • AQUATICS- INDOOR AND OUTDOOR POOLS, SWIM LESSONS, WATER AEROBICS, SHARKS SWIM TEAM, SPA, STEAM ROOM, SAUNA, AND OTHER PROGRAMS - 1,900 SERVED

    Expenses $743,152 · Revenue $204,185

  • FITNESS CENTER - VARIOUS FITNESS ACTIVITIES AND CLASSES - DURING 2022, THE CENTER HAD AN AVERAGE OF 215 DAILY VISITS TO THE FITNESS CENTER.

    Expenses $823,371 · Revenue $326,172

  • OTHER PROGRAMS INCLUDE VARIOUS PROGRAMS AND ACTIVITIES FOR ADULTS AND SENIORS, INCLUDING A SENIOR CENTER.

    Expenses $2,010,229 · Revenue $2,998,352

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • KRISTA GRIFFITH

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • CHRIS ALONZO

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • LYNN HANNA

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DON PARSONS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • DANNY HAAS

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • PETER LUSTGARTEN

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • CARYL MARCUS-STAPE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BETH MOSKOW-SCHNOLL

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • JAMESON TWEEDIE

    ASSISTANT TREASURER

    Total calculated
    $0
    Hours/week
    1

  • AARON GOLDSTEIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LAUREN MARTIN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • RACHEL WERKHEISER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ROSS COOPER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JENNIFER LOWREY

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • ALYSSA ROSENBERG

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • ALIZA SAWDON

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • BARBARA SCHOENBERG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ASHLEY CLOUD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ANDREW CONINE

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • PHIL EPSTEIN

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • GINA SCHOENBERG

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ANIKA DZWILEWSKI

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • MEGHANN KARASIC

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JANELLE KREIN-SILVERS

    ASSISTANT SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • ANDREW REISMAN

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • KIMBERLY SUTHERLAND

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • GENE CASTELLANO

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • SARA DAVIS

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • JIM MEISSLER

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • LAUREN RUSSELL

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • IVY HARLEV

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $240,690
    From this org
    $204,805
    From related orgs
    $0
    Other
    $35,885
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $203,305
    Bonus
    $1,500
    Other
    $0
    Deferred
    $8,243
    Nontaxable benefits
    $27,642
    Filer's total
    $240,690

  • ROB ROGERS

    CHIEF FINANCIAL OFFICER

    Total calculated
    $143,636
    From this org
    $138,112
    From related orgs
    $0
    Other
    $5,524
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
THE CHIEF EXECUTIVE OFFICER RECEIVED A BOARD-APPROVED DISCRETIONARY BONUS DURING THE YEAR.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
4 May 2023
IRS schema version
2022v5.0
Source object
202321329349307042

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