2024-11-15T15:29:10-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 1925 CENTURY PARK E 16TH FLOOR LOS ANGELES CA 90067 990 2023-07-01 954786388 SWC MUSEUM CORP SWCM 3102826271 10250 CONSTELLATION BLVD 19TH FLO LOS ANGELES CA 90067 JONATHAN RISS DIRECTOR OF OPERATIONS 3102826271 2024-11-15 1 1 TAYIIKA M DENNIS CPA P01575149 3102732501 2024-11-15 2023 2024-10-15 13:58:12Z JONATHAN RISS 10250 CONSTELLATION BLVD 19TH FLOOR LOS ANGELES CA 90067 6941673 0 X WWW.WIESENTHAL.COM/MOTJ X 2000 CA THE CENTER FOCUSES ON ISSUES OF HUMAN DIGNITY.SWC MUSEUM CORP. IS BUILDING A MUSEUM IN ISRAEL TO BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY AND RESPONSIBILITY AND PROMOTING UNITY AND RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS. 11 8 0 0 0 0 18834425 6479053 0 0 587 0 592386 462620 19427398 6941673 0 0 0 0 0 0 0 0 910916 6053736 2137377 6053736 2137377 13373662 4804296 207433068 210152967 44029217 41897312 163403851 168255655 X THE CENTER IS BUILDING A MUSEUM IN ISRAEL THAT WILL BE A WORLD CENTER FOCUSING ON ISSUES OF HUMAN DIGNITY AND RESPONSIBILITY AND SEEKS TO PROMOTE UNITY AND RESPECT AMONG JEWS AND BETWEEN PEOPLE OF ALL FAITHS.IT WILL HOUSE TWO HIGH-TECH EXPERIENTIAL MUSEUMS, ONE FOR ADULTS AND ONE FOR CHILDREN; AN INTERNATIONAL STATE-OF-THE-ART CONFERENCE CENTER; GRAND HALL; AN EDUCATIONAL CENTER; AND A THEATRE OF THE PERFORMING ARTS. 0 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. 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 0 0 0 0 0 1 1 0 0 0 1 X 8 0 1 0 0 1 IS 0 0 0 0 0 0 0 0 0 0 X 11 8 1 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X JONATHAN RISS DIRECTOR OF OPERATIONS 3102826271 10250 CONSTELLATION BLVD 19TH FLOOR LOS ANGELES CA 90067 X LARRY A MIZEL CHAIRMAN 10.00 1.00 X X 0 0 0 RABBI MARVIN HIER CO-CHAIR 2.00 40.00 X X 0 0 0 MARC UTAY VICE-CHAIR 1.00 1.00 X X 0 0 0 DAWN ARNALL DIRECTOR 1.00 1.00 X 0 0 0 STUART ISEN DIRECTOR 1.00 1.00 X 0 0 0 JAMES LUSTIG DIRECTOR 1.00 1.00 X 0 0 0 JAY SNIDER DIRECTOR 1.00 0.00 X 0 0 0 MICHAEL STAENBERG DIRECTOR 1.00 1.00 X 0 0 0 NORM BROWNSTEIN DIRECTOR 1.00 1.00 X 0 0 0 SYLVAN ADAMS DIRECTOR 1.00 0.00 X 0 0 0 CHESTON MIZEL DIRECTOR 1.00 0.00 X 0 0 0 JEFFREY SOZA SECRETARY 1.00 0.00 X 0 0 0 DIANA ZHU CHIEF FINANCIAL OFFICER 40.00 0.00 X 0 0 0 JONATHAN RISS DIRECTOR OF OPERATIONS 32.00 0.00 X 0 0 0 0 0 0 0 0 0 0 COLERIDGE CAPITAL 4350 S MONACO ST DENVER CO 80237 CONSTRUCTION MANAGEMENT AND ALL OTHER AS 786643 SHANGHAI MUSHER RM B1-10 EAST BUILDING DONG MING SHANGHAI SHANGHAI CH COMMERCIAL BUILDING WORK 524263 CANNON DESIGN 444 FLOWER ST LOS ANGELES CA 90071 ARCHITECTURAL DESIGN 244946 CLIFTON LARSON ALLEN 1925 CENTURY PARK E 16TH FL LOS ANGELES CA 90067 AUDIT AND TAX SERVICE 236303 ZHONG XING 77 HUIFENG ROAD TAI XING SHANGHAI CH COMMERICAL KITCHEN EQUIPMENT 228686 5 6479053 6479053 462620 0 462620 462620 462620 6941673 0 0 462620 X 185462 185462 212754 212754 310349 310349 76574 76574 62232 62232 32145 32145 346945 346945 SPORTS AND CULTURAL EVE 910916 910916 2137377 0 1226461 910916 8345880 13229034 12419095 5423447 93578 499495 482829 1636291 187370014 92320 184004680 187277694 87006 87006 2000000 2000000 207433068 210152967 4357994 2476873 10314061 10000000 29357162 29420439 44029217 41897312 X 148991077 153842881 14412774 14412774 163403851 168255655 207433068 210152967 X 4804296 47508 X 0 1 X 1 0 X 7539445 3126424 6837502 18540550 6526561 42570482 7539445 3126424 6837502 18540550 6526561 42570482 4071001 38499481 767182 3866028 644419 592973 462620 6333222 11407 3963411 3974818 52878522 0.72810 0.65080 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 11,407. 2020 AMOUNT: $ 3,963,411. PART II, SHORT YEAR EXPLANATION: THE ORGANIZATION IS FILING A SHORT YEAR RETURN FOR THE PERIOD FROM 7/1/2023 TO 12/31/23. THIS SHORT YEAR IS DUE TO A CHANGE IN THE ACCOUNTING PERIOD. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 372689 372689 559034 82710 82710 93172 93172 139758 186687478 186687478 682536 92320 590216 187277694 RELATED PARTY PAYABLE 29420439 29420439 X PART X, LINE 2: GENERALLY ACCEPTED ACCOUNTING PRINCIPLES PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY SWC MUSEUM CORP. IN ITS FEDERAL AND STATE EXEMPT ORGANIZATION TAX RETURNS ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. MIDDLE EAST & N. AFRICA 1 30 PROGRAM SERVICES IS MUS. CONSTRUCTION 4487000 EAST ASIA & PACIFIC 1 1 PROGRAM SERVICES IS MUS. CONSTRUCTION 397700 2 31 0 0 2 31 4884700 0 4884700 0 0 0 0 0 0 X 1 1 0 0 0 0 0 0 0 0 0 PART I, LINE 1A IN VERY FEW CIRCUMSTANCES, OFFICERS HAVE PURCHASED FIRST CLASS AIRFARE. THE CIRCUMSTANCES INCLUDED MEDICAL NECESSITY, SCHEDULING ISSUES, AND WHEN PROMOTIONS FOR FIRST CLASS TICKETS WERE SUBSTANTIALLY DISCOUNTED. LARRY MIZEL OFFICER CONSTRUCTION LOAN AND SHORT TERM LOAN X 5314061 5000000 0 1 1 DAWN ARNALL OFFICER CONSTRUCTION LOAN X 3000000 3000000 0 1 1 GORDON DIAMOND BOARD MEMBER OF RELATED ORGANIZATION CONSTRUCTION LOAN X 2000000 2000000 0 1 1 10000000 COLERIDGE CAPITAL SEE PART V 786643 PROJECT MANAGEMENT 0 CVENTURE SEE PART V 48495 ACCOUNTING AND TAX SERVICES 0 SCHEDULE L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS COLERIDGE CAPITAL - ENTITY MORE THAN 35% OWNED BY LARRY A. MIZEL, CHAIRMAN OF THE BOARDCVENTURE - ENTITY MORE THAN 35% OWNED BY LARRY A. MIZEL, CHAIRMAN OF THE BOARD FORM 990, PART V, LINE 2A: THE ORGANIZATION IS NOT THE EMPLOYER OF RECORD FOR ITS EMPLOYEES AND DOES NOT FILE A FORM W3. FORM 990, PART VI, SECTION A, LINE 2 LARRY MIZEL AND CHESTON MIZEL HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 3 COLERIDGE CAPITAL HAS BEEN CONTRACTED TO MANAGE OPERATIONS AND CONSTRUCTION. FORM 990, PART VI, SECTION B, LINE 11B BEFORE FILING, FORM 990 IS REVIEWED BY THE MANAGEMENT COMPANY AND BOARD SECRETARY, AND THEN SENT TO ALL BOARD MEMBERS FOR THEIR REVIEW, QUESTIONS AND COMMENTS. FORM 990, PART VI, SECTION B, 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 BOARD 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 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, LINE 15 SALARIES ARE COMPARED WITH RELEVANT MARKET DATA TO ENSURE COMPENSATION IS COMPETITIVE AND REASONABLE. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 310,349. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 310,349. FORM 990, PART IX: 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 COMPETITION OF THE CENTER AND MUSEUM, ALL PROGRAM SERVICE EXPENSES WILL NO LONGER BE CAPITALIZED. FORM 990, PART XI, LINE 9: AUDIT ADJUSTMENTS (FINANCIAL STATEMENT AUDIT COMPLETED SUBSEQUENT TO TAX RETURN FILING DATE) CHANGE IN PLEDGE DISCOUNT 47,508. SIMON WIESENTHAL CENTER INC 1399 S ROXBURY DRIVE LOS ANGELES CA 90035 953964928 HUMAN RIGHTS CA 501(C)(3) LINE 7 N/A 0 AMIR SHEHADA BUILDING & DEVELOPMENT LTD 1 NATANZON STREET POB 303 HAIFA IS CONSTRUCTION IS SWC MUSEUM CORP C 1.00000 1 MUSEUM OF TOLERANCE PARKING LOT LTD 3 NATANZON STREET HAIFA IS 31002 IS PARKING LOT OPERATOR IS SWC MUSEUM CORP C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 AMIR SHEHADA BUILDING AND DEVELOPMENT LTD P COST