JEWISH COMMUNITY ASSOCIATION OF GREATER PHOENIX: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- JEWISH COMMUNITY ASSOCIATION OF GREATER PHOENIX (EIN 45-3910992)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-06-24
- IRS object ID
- 202621759349300332
- Schema version
- 2025v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-06-24T16:04:53-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 821455657 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FESTER & CHAPMAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9019 E BAHIA DR STE 100 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453910992 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH COMMUNITY ASSOCIATION OF | BusinessNameLine1Txt |
| Business Name Line2 | GREATER PHOENIX | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JEWI | BusinessNameControlTxt |
| Phone | 4806991717 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12701 N SCOTTSDALE ROAD SUITE 201 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85254 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD KASPER | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 4804817008 | PhoneNum |
| Signature | 2026-06-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL R LOCKE CPA | PreparerPersonNm |
| PTIN | P00450405 | PTIN |
| Phone | 6022643077 | PhoneNum |
| Preparation | 2026-06-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DBA JEWISH FEDERATION OF GREATER PH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD KASPER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12701 N SCOTTSDALE RD SUITE 201 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85254 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,026,397 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://PHOENIXCJP.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | TO STRENGTHEN AND SUSTAIN A VIBRANT, INCLUSIVE COMMUNITY THAT ENRICHES LIVES THROUGH JEWISH VALUES, INNOVATION AND STEWARDSHIP. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 250 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $6,769,113 | PYContributionsGrantsAmt |
| CY Contributions Grants | $5,177,668 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,887,615 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,300,871 | CYProgramServiceRevenueAmt |
| PY Investment Income | $63,681 | PYInvestmentIncomeAmt |
| CY Investment Income | $68,202 | CYInvestmentIncomeAmt |
| PY Other Revenue | $384,837 | PYOtherRevenueAmt |
| CY Other Revenue | $479,656 | CYOtherRevenueAmt |
| PY Total Revenue | $9,105,246 | PYTotalRevenueAmt |
| CY Total Revenue | $8,026,397 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,453,065 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,415,217 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,771,914 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $786,509 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $255,066 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,331,893 | PYOtherExpensesAmt |
| CY Other Expenses | $5,498,427 | CYOtherExpensesAmt |
| PY Total Expenses | $8,556,872 | PYTotalExpensesAmt |
| CY Total Expenses | $7,700,153 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $548,374 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $326,244 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $35,860,250 | TotalAssetsBOYAmt |
| Total Assets EOY | $34,343,617 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,164,986 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,165,545 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $29,695,264 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $28,178,072 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ENERGIZE AND SUSTAIN JEWISH LIFE AND LEADERSHIP THROUGHOUT GREATER PHOENIX, IN ISRAEL, AND AROUND THE WORLD. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $5,964,482 | ExpenseAmt |
| Grant | $1,415,217 | GrantAmt |
| Revenue | $2,300,871 | RevenueAmt |
| Desc | OUR OBJECTIVES ARE TO: SERVE AS A CATALYST AND INCUBATOR FOR THE DELIVERY OF NEW, MEANINGFUL, AND IMPACTFUL PROGRAMS THAT ANTICIPATE AND RESPOND TO THE IMMEDIATE AND LONGER-TERM NEEDS OF A THRIVING JEWISH COMMUNITY; ACT AS AN ANCHOR OF JEWISH INVOLVEMENT IN THE COMMUNITY BY PROVIDING AN INCLUSIVE SPACE FOR AFFILIATED AND NON-AFFILIATED JEWS TO CONNECT WITH THE COMMUNITY AND EACH OTHER AND IDENTIFY AND FULFILL GAPS IN PROGRAM OFFERINGS IN THE COMMUNITY WHEN APPROPRIATE FOR US TO DO SO BASED ON POSITIONING AND CAPACITY. | Desc |
| Total Program Service Expenses | $5,964,482 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 4806991717 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12701 N SCOTTSDALE RD SUITE 201 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85254 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| RICHARD KASPER | |||||||
| CEO | 10.00 | 30.00 | Yes (X) | Yes (X) | $86,552 | $173,104 | $23,784 |
| GAIL BAER | |||||||
| CHF DEVELOPM | 10.00 | 30.00 | Yes (X) | $70,471 | $140,941 | $21,960 | |
| SHERYL QUEN | |||||||
| VP, COMMUNIT | 10.00 | 30.00 | Yes (X) | $38,637 | $77,273 | $27,389 | |
| SARAH LANGERT | |||||||
| VP, ANNUAL C | 10.00 | 30.00 | Yes (X) | $39,633 | $79,266 | $20,080 | |
| SHERYL PRESS | |||||||
| VP, MARKETIN | 10.00 | 30.00 | Yes (X) | $39,525 | $79,049 | $16,134 | |
| ALISON BETTS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DANIELLE GROSS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RACHEL HOFFER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $274,818 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $549,633 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $109,347 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Related Organizations | $1,811,305 | RelatedOrganizationsAmt |
| All Other Contributions | $3,366,363 | AllOtherContributionsAmt |
| Noncash Contributions | $69,047 | NoncashContributionsAmt |
| Total Contributions | $5,177,668 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| RENTAL INCOME | $2,050,274 | $2,050,274 |
| SPECIAL CAMPAIGNS & PROGRAMS | $250,597 | $250,597 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,300,871 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $68,202 | TotalRevenueColumnAmt |
| Exclusion | $68,202 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total Revenue Column | $479,656 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $479,656 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $479,656 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,026,397 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,780,527 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $68,202 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,415,217 | TotalAmt |
| Program Services | $1,415,217 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,267 | TotalAmt |
| Program Services | $161,880 | ProgramServicesAmt |
| Management And General | $76,958 | ManagementAndGeneralAmt |
| Fundraising | $72,429 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $336,751 | TotalAmt |
| Program Services | $175,138 | ProgramServicesAmt |
| Management And General | $83,255 | ManagementAndGeneralAmt |
| Fundraising | $78,358 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,720 | TotalAmt |
| Program Services | $12,847 | ProgramServicesAmt |
| Management And General | $4,261 | ManagementAndGeneralAmt |
| Fundraising | $3,612 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,285 | TotalAmt |
| Program Services | $44,819 | ProgramServicesAmt |
| Management And General | $14,864 | ManagementAndGeneralAmt |
| Fundraising | $12,602 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,486 | TotalAmt |
| Program Services | $23,656 | ProgramServicesAmt |
| Management And General | $11,246 | ManagementAndGeneralAmt |
| Fundraising | $10,584 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,526 | TotalAmt |
| Program Services | $5,020 | ProgramServicesAmt |
| Management And General | $4,403 | ManagementAndGeneralAmt |
| Fundraising | $103 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,071 | TotalAmt |
| Program Services | $2,672 | ProgramServicesAmt |
| Management And General | $2,344 | ManagementAndGeneralAmt |
| Fundraising | $55 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,773,204 | TotalAmt |
| Program Services | $934,494 | ProgramServicesAmt |
| Management And General | $819,564 | ManagementAndGeneralAmt |
| Fundraising | $19,146 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,579 | TotalAmt |
| Management And General | $5,579 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $82,512 | TotalAmt |
| Program Services | $2,025 | ProgramServicesAmt |
| Management And General | $77,137 | ManagementAndGeneralAmt |
| Fundraising | $3,350 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,574 | TotalAmt |
| Program Services | $19,536 | ProgramServicesAmt |
| Management And General | $60,736 | ManagementAndGeneralAmt |
| Fundraising | $302 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,122 | TotalAmt |
| Program Services | $40,807 | ProgramServicesAmt |
| Management And General | $4,742 | ManagementAndGeneralAmt |
| Fundraising | $53,573 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,294 | TotalAmt |
| Management And General | $127,294 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,464,213 | TotalAmt |
| Program Services | $1,464,213 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $161,692 | TotalAmt |
| Management And General | $161,692 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| REPAIR AND MAINTENANCE | $1,155,225 | $1,154,726 | $499 | |
| BAD DEBT | $284,602 | $284,602 | ||
| MISCELLANEOUS | $223,608 | $222,680 | $39 | $889 |
| DUES AND SUBSCRIPTIONS | $26,205 | $150 | $25,992 | $63 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,700,153 | TotalAmt |
| Program Services | $5,964,482 | ProgramServicesAmt |
| Management And General | $1,480,605 | ManagementAndGeneralAmt |
| Fundraising | $255,066 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,822,436 | BOYAmt |
| EOY | $3,439,871 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,165,213 | BOYAmt |
| EOY | $1,241,240 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,155 | BOYAmt |
| EOY | $25,644 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $50,241,379 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,604,517 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,639,794 | BOYAmt |
| EOY | $29,636,862 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,652 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,860,250 | BOYAmt |
| EOY | $34,343,617 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $381,369 | BOYAmt |
| EOY | $559,402 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,500 | BOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334,755 | BOYAmt |
| EOY | $317,684 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,941,186 | BOYAmt |
| EOY | $4,888,459 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $499,176 | BOYAmt |
| EOY | $400,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,164,986 | BOYAmt |
| EOY | $6,165,545 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,067,446 | BOYAmt |
| EOY | $26,898,931 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,627,818 | BOYAmt |
| EOY | $1,279,141 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,695,264 | BOYAmt |
| EOY | $28,178,072 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,860,250 | BOYAmt |
| EOY | $34,343,617 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $326,244 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$1,843,436 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,983,828 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,966,518 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,642,983 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,769,113 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,177,668 | CurrentTaxYearAmt |
| Total | $29,540,110 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,983,828 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,966,518 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,642,983 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,769,113 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,177,668 | CurrentTaxYearAmt |
| Total | $29,540,110 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $29,540,110 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $943 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,560 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $88,171 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $63,681 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $68,202 | CurrentTaxYearAmt |
| Total | $222,557 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $29,762,667 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $9,870,301 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99250 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99500 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,187,000 | OtherCostOrOtherBasisAmt |
| Book Value | $10,187,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $36,595,342 | OtherCostOrOtherBasisAmt |
| Depreciation | $17,650,730 | DepreciationAmt |
| Book Value | $18,944,612 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,433,923 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,953,787 | DepreciationAmt |
| Book Value | $480,136 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,114 | OtherCostOrOtherBasisAmt |
| Book Value | $25,114 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $29,636,862 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LINE OF CREDIT | Desc |
| Amt | $400,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $400,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION RECOGNIZES UNCERTAIN TAX POSITIONS IN THE COMBINED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AT DECEMBER 31, 2025, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINED FINANCIAL STATEMENTS. JEWISH COMMUNITY CAMPUS, LLC IS A DISREGARDED ENTITY FOR TAX REPORTING PURPOSES. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (23 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| VALLEY OF THE SUN JEWISH COMMUNITY | ||||||||
| 12701 N SCOTTSDALE ROAD | SCOTTSDALE | AZ | 85254 | 860622258 | 3 | $268,380 | GENERAL SUPPORT | |
| JEWISH FAMILY AND CHILDREN'S SERVIC | ||||||||
| 4747 N 7TH STREET | PHOENIX | AZ | 85014 | 860096781 | 3 | $265,000 | GENERAL SUPPORT | SUITE 100 |
| JEWISH FEDERATIONS OF NORTH AMERICA | ||||||||
| 25 BROADWAY | NEW YORK | NY | 10004 | 131624240 | 3 | $199,410 | GENERAL SUPPORT | STE 1900 |
| JEWISH FEDERATION OF GREATER LOS AN | ||||||||
| 6505 WILSHIRE BLVD | LOS ANGELES | CA | 90048 | 951643388 | 3 | $13,300 | GENERAL SUPPORT | SUITE 1000 |
| EAST VALLEY JEWISH COMMUNITY CENTER | ||||||||
| 908 N ALMA SCHOOL ROAD | CHANDLER | AZ | 85224 | 860618301 | 3 | $78,703 | GENERAL SUPPORT | |
| HILLEL JEWISH STUDENT CENTER AT ARI | ||||||||
| 1012 SOUTH MILL AVENUE | TEMPE | AZ | 85281 | 866053859 | 3 | $75,000 | GENERAL SUPPORT | |
| BUREAU OF JEWISH EDUCATION | ||||||||
| 12701 N SCOTTSDALE ROAD | SCOTTSDALE | AZ | 85254 | 860560654 | 3 | $108,100 | GENERAL SUPPORT | SUITE 206 |
| CAMP DAISY AND HARRY STEIN | ||||||||
| 10460 N 56TH ST | SCOTTSDALE | AZ | 85253 | 860113949 | 3 | $37,300 | GENERAL SUPPORT | |
| JEWISH AGENCY FOR ISRAEL-NORTH AMER | ||||||||
| 633 THIRD AVENUE 21ST FLOOR | NEW YORK | NY | 10017 | 230053483 | 3 | $47,500 | GENERAL SUPPORT | |
| GESHER DISABILITY RESOURCES | ||||||||
| 12701 N SCOTTSDALE ROAD | SCOTTSDALE | AZ | 85254 | 860626273 | 3 | $32,500 | GENERAL SUPPORT | SUITE 205 |
| CAMP RAMAH IN CALIFORNIA | ||||||||
| 17525 VENTURA BLVD 310 | ENCINO | CA | 91316 | 951843131 | 3 | $22,800 | GENERAL SUPPORT | |
| VALLEY BEIT MIDRASH | ||||||||
| 7580 E GRAY ROAD | SCOTTSDALE | AZ | 85260 | 455443715 | 3 | $20,000 | GENERAL SUPPORT | |
| PHOENIX HOLOCAUST ASSOCIATION | ||||||||
| 12701 N SCOTTSDALE ROAD | SCOTTSDALE | AZ | 85254 | 860517079 | 3 | $15,000 | GENERAL SUPPORT | |
| CHABAD OF THE WEST VALLEY | ||||||||
| 7942 W BELL ROAD C5 101 | GLENDALE | AZ | 85308 | 200541723 | 3 | $14,000 | GENERAL SUPPORT | |
| MERKOS CHABAD - LUBAVITCH ORGANIZAT | ||||||||
| 2110 E LINCOLN DRIVE | PHOENIX | AZ | 85016 | 860441056 | 3 | $18,703 | GENERAL SUPPORT | |
| CHABAD OF NORTH PHOENIX | ||||||||
| 22044 N 44TH STREET | PHOENIX | AZ | 85050 | 871988371 | 3 | $5,872 | GENERAL SUPPORT | SUITE 100 |
| ARIZONA JEWISH HISTORICAL SOCIETY | ||||||||
| 122 E CULVER STREET | PHOENIX | AZ | 85004 | 860410245 | 3 | $52,000 | GENERAL SUPPORT | |
| CAMP GAN ISRAEL | ||||||||
| 17525 VENTURA BLVD 310 | ENCINO | CA | 91316 | 951843131 | 3 | $9,400 | GENERAL SUPPORT | |
| GREATER PHOENIX JEWISH FILM FESTIVA | ||||||||
| 6501 E GREENWAY PKWY PMB 234 | SCOTTSDALE | AZ | 85254 | 263418857 | 3 | $20,000 | GENERAL SUPPORT | SUITE 103 |
| MINKOFF CENTER FOR JEWISH GENETICS | ||||||||
| 12701 N SCOTTSDALE RD | SCOTTSDALE | AZ | 85254 | 208139446 | 3 | $10,000 | GENERAL SUPPORT | |
| OSHMAN FAMILY JCC | ||||||||
| MACCABI SPORTS CAMP 3921 FABIAN WY | PALO ALTO | CA | 94303 | 770185734 | 3 | $6,429 | GENERAL SUPPORT | |
| PHOENIX JEWISH FREE LOAN ASSOCIATIO | ||||||||
| 12701 N SCOTTSDALE RD | SCOTTSDALE | AZ | 85254 | 866052446 | 3 | $18,000 | GENERAL SUPPORT | SUITE 206 |
| WOMEN'S LEADERSHIP INSTITUTE | ||||||||
| 12701 N SCOTTSDALE RD | SCOTTSDALE | AZ | 85254 | 273905817 | 3 | $14,000 | GENERAL SUPPORT | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 24 | Total501c3OrgCnt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|
| RICHARD KASPER | ||||||||
| CEO | $86,552 | $173,104 | $4,161 | $8,322 | $3,767 | $7,534 | $94,480 | $188,960 |
| GAIL BAER | ||||||||
| CHF DEVELOPMENT OFC | $70,471 | $140,941 | $3,234 | $6,468 | $4,086 | $8,172 | $77,791 | $155,581 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $69,047 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PREPARED BY JCA'S PUBLIC ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY MANAGEMENT. BEFORE FILING, THE RETURN IS CAREFULLY REVIEWED BY MANAGEMENT WITH ALL NECESSARY MODIFICATIONS BEING INCORPORATED INTO THE DOCUMENT BEFORE FILING. JCA'S VP OF FINANCE AND OPERATIONS AND THE FINANCE CHAIR WILL REVIEW AND APPROVE THE FORM 990. THE FULL BOARD OF DIRECTORS WILL HAVE A DRAFT OF THE PUBLIC INSPECTION COPY OF THE FORM 990 FOR THEIR REVIEW. THE FINAL VERSION OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT ONE OF ITS REGULAR MEETINGS FOR BOARD APPROVAL PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | JCA HAS A CONFLICT OF INTEREST POLICY THAT ADDRESSES THE CONSIDERATION OF POTENTIAL CONFLICTS OF INTEREST BY THE BOARD OF DIRECTORS, COMMITTEE MEMBERS, VOLUNTEERS, KEY EMPLOYEES, AND THEIR RELATIVES. AS PER THE POLICY, BOARD AND COMMITTEE MEMBERS MUST MAKE DISCLOSURE OF ANY POTENTIAL CONFLICTS OF INTEREST AND MUST ABSTAIN FROM VOTING ON ANY ACTION IN WHICH THEY MAY HAVE AN INTEREST. ANY MATTER OF QUESTION OR INTERPRETATION THAT ARISES RELATING TO THE CONFLICT OF INTEREST POLICY IS REFERRED TO THE BOARD CHAIR FOR DECISION AND/OR FOR REFERRAL TO THE BOARD OF DIRECTORS FOR DECISION WHERE APPROPRIATE. ON AN ANNUAL BASIS, ALL BOARD MEMBERS ARE REQUIRED TO SIGN OFF ON A CONFLICT OF INTEREST FORM, EITHER STATING ANY KNOWN CONFLICTS OR STATING THAT THERE ARE NONE. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE COMPENSATION FOR JCA'S PRESIDENT IS DETERMINED UTILIZING REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION-MAKING PROCESS. THE PROCESS WAS LAST UNDERTAKEN IN 2024. |
| FORM 990, PAGE 6, PART VI, LINE 15B | JCA'S PRESIDENT DETERMINES THE COMPENSATION OF OTHER KEY EMPLOYEES UTILIZING COMPARABILITY DATA AND WITHIN THE ESTABLISHED BUDGETARY GUIDELINES ESTABLISHED BY THE BOARD OF DIRECTORS. THE PROCESS WAS LAST UNDERTAKEN IN 2024. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST, ON THE GUIDESTAR WEBSITE, AND ON THE ORGANIZATION'S OWN WEBSITE. |
| FORM 990, PART IX, LINE 11G | OTHER PROFESSIONAL FEES 934,494 819,564 19,146 |
| FORM 990, PART XI, LINE 9 | INTERCOMPANY BALANCING ALLOC -1,843,436 |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH COMMUNITY CAMPUS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12701 N SCOTTSDALE RD | AddressLine1Txt |
| Address Line2 | SUITE 201 | AddressLine2Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85254 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 860096784 | EIN |
| Primary Activities | MANAGEMENT | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Total Income | $3,727,340 | TotalIncomeAmt |
| End Of Year Assets | $29,915,813 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE JEWISH | BusinessNameLine1Txt |
| Business Name Line2 | COMMUNITY ASSOCIATION OF GREATER PH | BusinessNameLine2Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CENTER FOR JEWISH PHILANTHROPY | BusinessNameLine1Txt |
| Business Name Line2 | OF GREATER PHOENIX | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 12701 N SCOTTSDALE ROAD SUITE 201 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85254 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 873313737 | EIN |
| Primary Activities | SUPPORT | PrimaryActivitiesTxt |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Exempt Code Section | 5013C | ExemptCodeSectionTxt |
| Public Charity Status | 12C | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH COMMUNITY FOUNDATION OF | BusinessNameLine1Txt |
| Business Name Line2 | GREATER PHOENIX | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | C | TransactionTypeTxt |
| Involved | $1,545,305 | InvolvedAmt |
| Method Of Amount Determination | BOOK | MethodOfAmountDeterminationTxt |
Comments