Holocaust Memorial Center in Farmingtn Hls, Michigan (MI)

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Holocaust Memorial Center
Employer Identification Number (EIN)382402635
Name of OrganizationHolocaust Memorial Center
Address28123 Orchard Lake Rd, Farmingtn Hls, MI 48334-3738
ActivitiesMonument
SubsectionCharitable Organization
Ruling Date07/1982
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$10,000,000 to $49,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$24,877,591
Amount of Income$1,182,800
Form 990 Revenue Amount$1,117,892
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: History Museums


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Amount of income in 2011: $1,182,800
Holocaust Memorial Center: 

 $1,182,800
Other organizations performing similar types of work: 

 $163,197

Assets in 2011: $24,877,591
This organization: 

 $24,877,591
Other organizations performing similar types of work: 

 $731,051

Expenses in 2007: $1,693,160
Holocaust Memorial Center: 

 $1,693,160
Other organizations performing similar types of work: 

 $2,006,514

Income to expenses ratio in 2007: 7.6
Holocaust Memorial Center: 

 7.6
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 48.9%
This organization: 

 48.9%
Other organizations performing similar types of work: 

 70.0%

Grants share in income in 2007: 85.2%
This organization: 

 85.2%
Other organizations performing similar types of work: 

 56.2%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$1,093,154$815,921$771,747$2,895,670$2,249,954$2,202,886$3,132,823$12,950,335
Contributions, gifts, grants, and similar amounts received$567,386$571,119$528,631$2,463,406$889,797$1,516,152$645,269$11,037,663
Contributions to donor advised funds$0$0
Direct public support$567,386$571,119$528,631$2,263,406$889,797$1,516,152$545,269$11,037,663
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$200,000$0$0$100,000$0
Program service revenue including government fees and contracts$0$0$0$0$0$0$0$0
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$0$0$0$0$0$0$0
Dividends and interest from securities$241,343$221,852$264,936$420,714$319,623$288,570$285,449$395,910
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$5,924$-51,200$0$0$1,135,696$179,055$2,022,519$1,242,924
Gain or (loss) from sales of assets other than inventory$207,907$-73,145$-112,571$-177,353$-194,027$0$0$0
Gross amount from sales of assets other than inventory$207,907$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$73,145$112,571$177,353$194,027$0$0$0
Net income or (loss) from special events and activities$70,594$147,295$90,751$152,716$88,455$213,730$174,620$227,770
Gross revenue$158,480$240,500$185,256$232,757$179,341$265,916$217,427$292,914
Less: direct expenses other than fundraising expenses$87,886$93,205$94,505$80,041$90,886$52,186$42,807$65,144
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$0$0$0$36,187$10,410$5,379$4,966$46,068
Total expenses$780,920$710,612$699,995$770,186$1,741,872$2,140,729$2,176,474$1,693,160
Program services$386,123$383,120$392,380$445,937$945,090$1,065,796$837,528$827,662
Management and general$243,524$202,452$196,004$206,853$613,258$878,844$1,082,158$594,446
Fundraising$151,273$125,040$111,611$117,396$183,524$196,089$256,788$271,052
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$11,660,732$11,302,772$9,312,176$13,821,103$14,329,185$14,391,342$15,347,691$26,604,866
Excess or (deficit) for the year$312,234$105,309$71,752$2,125,484$508,082$62,157$956,349$11,257,175
Net assets or fund balances at beginning of year$12,005,230$11,660,732$11,302,771$9,312,176$13,821,103$14,329,185$14,391,342$15,347,691
Other changes in net assets or fund balances$-656,733$-463,269$-2,062,347$2,383,443$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$1,693,160$827,662$594,446$271,052
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$241,000$80,333$80,333$80,334
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$288,010$170,412$50,124$67,474
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$47,567$22,547$11,730$13,290
Payroll taxes$33,795$16,019$8,334$9,442
Professional fundraising fees$0$0$0$0
Accounting fees$19,351$12,578$6,773$0
Legal fees$0$0$0$0
Supplies$1,100$1,100$0$0
Telephone$9,407$3,136$3,136$3,135
Postage and shipping$7,293$2,431$2,431$2,431
Occupancy$73,793$70,103$3,690$0
Equipment rental and maintenance$79,412$63,530$15,882$0
Printing and publications$0$0$0$0
Travel$14,511$4,837$4,837$4,837
Conferences, conventions, and meetings$0$0$0$0
Interest$350,364$0$350,364$0
Depreciation, depletion, etc.$340,209$306,189$17,010$17,010
Other expenses not covered above$187,348$74,447$39,802$73,099
Balance Sheets
20002001200220032004200520062007
Total assets$12,104,838$13,622,793$16,478,639$28,808,734$28,700,486$28,589,163$29,140,022$29,780,312
Cash - non-interest-bearing$97,124$143,329$131,814$1,779,111$78,840$29,686$24,925$94,029
Savings and temporary cash investments$446,132$197,480$236,327$141,370$629,293$575,127$117,258$395,149
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$144,642$63,135$55,827$38,118$28,118
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$0$0$0
Investments - publicly-traded securities$13,483,963$14,035,841
Investments - other securities$10,865,221$10,413,456$8,304,752$10,965,021$11,560,614$11,941,615$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$503,675$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$696,361$2,868,528$7,805,746$15,778,590$15,445,405$15,432,866$14,866,311$14,556,784
Other assets, including program-related investments$0$0$0$0$419,524$554,042$609,447$670,391
Total liabilities$444,106$2,320,022$7,166,463$14,987,631$14,371,301$14,197,821$13,792,331$3,175,446
Accounts payable and accrued expenses$20,655$20,366$1,051,573$533,685$69,584$108,782$253,292$110,628
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$423,451$250,000$250,000$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$1,913,196$5,768,196$14,350,000$14,189,975$14,089,039$13,539,039$3,064,818
Other liabilities$0$136,460$96,694$103,946$111,742$0$0$0
Total liabilities and net assets/fund balances$12,104,838$13,622,793$16,478,639$28,808,734$28,700,486$28,589,163$29,140,022$29,780,312
Total net assets or fund balances$11,660,732$11,302,771$9,312,176$13,821,103$14,329,185$14,391,342$15,347,691$26,604,866
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$1,093,154$815,921$771,747$2,895,670$2,249,594$2,200,952$3,132,823$12,950,336
Total revenue, gains, and other support per audited financial statements$436,421$352,652$-1,290,600$5,143,145$2,249,594$2,200,952$3,132,823$12,950,336
Other expenses$-656,733$-463,269$-2,062,347$2,247,475$0$0$0$0
Net unrealized gains on investments$-656,733$-463,269$-2,062,347$2,203,337$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$44,138$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$780,920$710,612$699,995$770,186$1,741,872$2,140,729$2,176,474$1,693,160
Total expenses and losses per audited financial statements$780,920$710,612$699,995$770,186$1,741,872$2,140,729$2,176,474$1,693,160
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$241,000$0$10,000
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings23
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$1,912,672$0
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$395,910$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$1,242,924$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$227,770$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$46,068$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$62,625$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$731,349$859,832$792,971$1,209,827$2,842,494$798,207$1,284,355$795,313
Gifts, grants, and contributions received$484,887$637,980$571,119$944,891$2,421,780$798,207$995,785$509,864
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$246,462$221,852$221,852$264,936$420,714$0$288,570$285,449
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$1,117,892
Contributions, Gifts, Grants and Other Similar Amounts$693,450
Program Service Revenue$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$207,889
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$187,437
Gross income from fundraising events$252,345
Less: direct expenses$64,908
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$29,116
Statement of Functional Expenses (for 2011)
Total functional expenses$2,169,641
Compensation of current officers, directors, trustees, and key employees$126,882
Other salaries and wages$525,875
Payroll taxes$34,423
Professional fundraising services$0
Other$1,482,461
Balance Sheet (for 2011)
Total assets$24,877,591
Total liabilities$2,961,205
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$2,899,260
Unsecured notes and loans payable to unrelated third parties$0
Other$61,945
Total net assets or fund balances$21,916,386
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$4,865,028
Gifts, grants, contributions, and membership fees received$3,501,497
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$1,363,531
Gross receipts from related activities, etc.$0
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Alaska6
Alabama16
Arkansas13
Arizona10
California72
Colorado16
Connecticut7
District of Columbia3
Delaware4
Florida22
Georgia13
Hawaii5
Iowa10
Idaho5
Illinois26
Indiana20
Kansas12
Kentucky15
Louisiana10
Massachusetts26
Maryland17
Maine6
Michigan18
Minnesota16
Missouri13
Mississippi3
Montana11
North Carolina22
North Dakota4
Nebraska10
New Hampshire9
New Jersey15
New Mexico3
Nevada3
New York55
Ohio32
Oklahoma11
Oregon11
Pennsylvania39
Rhode Island6
South Carolina9
South Dakota6
Tennessee13
Texas60
Utah5
Virginia35
Vermont5
Washington12
Wisconsin13
West Virginia3
Wyoming6
Total782

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