JEWISH COMMUNITY ASSOCIATION OF GREATER PHOENIX: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
JEWISH COMMUNITY ASSOCIATION OF GREATER PHOENIX (EIN 45-3910992)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-09-06
IRS object ID
202442509349300544
Schema version
2023v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-09-06T19:38:01-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821455657PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1FESTER & CHAPMAN PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19019 E BAHIA DR STE 100AddressLine1Txt
CitySCOTTSDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85260ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453910992EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JEWISH COMMUNITY ASSOCIATION OFBusinessNameLine1Txt
Business Name Line2GREATER PHOENIXBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlJEWIBusinessNameControlTxt
Phone4806991717PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112701 N SCOTTSDALE ROAD SUITE 201AddressLine1Txt
CitySCOTTSDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85254ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD KASPERPersonNm
Person TitleCEOPersonTitleTxt
Phone4804817008PhoneNum
Signature2024-09-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRACHEL LOCKE CPAPreparerPersonNm
PTINP00450405PTIN
Phone6022643077PhoneNum
Preparation2024-09-05PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1DBA JEWISH FEDERATION OF GREATER PHBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerRICHARD KASPERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line112701 N SCOTTSDALE RD SUITE 201AddressLine1Txt
CitySCOTTSDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85254ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,467,318GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://PHOENIXCJP.ORG/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateAZLegalDomicileStateCd
Activity Or MissionTO STRENGTHEN AND SUSTAIN A VIBRANT, INCLUSIVE COMMUNITY THAT ENRICHES LIVES THROUGH JEWISH VALUES, INNOVATION AND STEWARDSHIP.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers250TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$4,966,518PYContributionsGrantsAmt
CY Contributions Grants$7,642,983CYContributionsGrantsAmt
PY Program Service Revenue$1,733,027PYProgramServiceRevenueAmt
CY Program Service Revenue$2,223,467CYProgramServiceRevenueAmt
PY Investment Income-$18,159PYInvestmentIncomeAmt
CY Investment Income$62,895CYInvestmentIncomeAmt
PY Other Revenue$348,131PYOtherRevenueAmt
CY Other Revenue$512,697CYOtherRevenueAmt
PY Total Revenue$7,029,517PYTotalRevenueAmt
CY Total Revenue$10,442,042CYTotalRevenueAmt
PY Grants And Similar Paid$1,345,274PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,742,236CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$834,368PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,149,574CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$533,255CYTotalFundraisingExpenseAmt
PY Other Expenses$4,850,234PYOtherExpensesAmt
CY Other Expenses$5,032,045CYOtherExpensesAmt
PY Total Expenses$7,029,876PYTotalExpensesAmt
CY Total Expenses$7,923,855CYTotalExpensesAmt
PY Revenues Less Expenses-$359PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,518,187CYRevenuesLessExpensesAmt
Total Assets BOY$32,346,633TotalAssetsBOYAmt
Total Assets EOY$34,198,495TotalAssetsEOYAmt
Total Liabilities BOY$5,719,013TotalLiabilitiesBOYAmt
Total Liabilities EOY$5,051,605TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$26,627,620NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$29,146,890NetAssetsOrFundBalancesEOYAmt
MissionTO ENERGIZE AND SUSTAIN JEWISH LIFE AND LEADERSHIP THROUGHOUT GREATER PHOENIX, IN ISRAEL, AND AROUND THE WORLD.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$5,671,430ExpenseAmt
Grant$1,742,236GrantAmt
Revenue$2,223,467RevenueAmt
DescOUR 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$5,671,430TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityYes (true)DisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTHE ORGANIZATIONPersonNm
Phone4806991717PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line112701 N SCOTTSDALE RD SUITE 201AddressLine1Txt
CitySCOTTSDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85254ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICHARD KASPER
CEO20.0020.00Yes (X)Yes (X)$122,292$122,292$22,764
GAIL BAER
VP, PHILANTH20.0020.00Yes (X)$100,343$100,343$19,664
JULIE PERRY
VP, FIN & OP20.0020.00Yes (X)$64,464$64,464$16,740
SHERYL QUEN
VP, COMMUNIT20.0020.00Yes (X)$52,146$52,146$23,288
SHERYL PRESS
VP, MARKETIN20.0020.00Yes (X)$50,518$50,518$16,794
DANIELLE GROSS
DIRECTOR1.00Yes (X)$0$0$0
RACHEL HOFFER
DIRECTOR1.00Yes (X)$0$0$0
LEAH MONDLICK
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$389,763TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$389,763TotReportableCompRltdOrgAmt
Total Other Compensation$99,250TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$7,642,983AllOtherContributionsAmt
Noncash Contributions$92,439NoncashContributionsAmt
Total Contributions$7,642,983TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RENTAL INCOME$2,076,544$2,076,544
SPECIAL CAMPAIGNS & PROGRAMS$146,923$146,923
FieldValueIRS element (for citing)
Total Program Service Revenue$2,223,467TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$88,171TotalRevenueColumnAmt
Exclusion$88,171ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$25,276SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$25,276SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$25,276TotalRevenueColumnAmt
Related Or Exempt Func Income-$25,276RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Total Revenue Column$512,697TotalRevenueColumnAmt
Related Or Exempt Func Income$512,697RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$512,697OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,442,042TotalRevenueColumnAmt
Related Or Exempt Func Income$2,710,888RelatedOrExemptFuncIncomeAmt
Exclusion$88,171ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$1,742,236TotalAmt
Program Services$1,742,236ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$439,388TotalAmt
Program Services$141,288ProgramServicesAmt
Management And General$157,575ManagementAndGeneralAmt
Fundraising$140,525FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$507,784TotalAmt
Program Services$163,282ProgramServicesAmt
Management And General$182,103ManagementAndGeneralAmt
Fundraising$162,399FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$32,332TotalAmt
Program Services$13,627ProgramServicesAmt
Management And General$10,944ManagementAndGeneralAmt
Fundraising$7,761FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$104,212TotalAmt
Program Services$43,922ProgramServicesAmt
Management And General$35,273ManagementAndGeneralAmt
Fundraising$25,017FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$65,858TotalAmt
Program Services$21,177ProgramServicesAmt
Management And General$23,618ManagementAndGeneralAmt
Fundraising$21,063FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$44,822TotalAmt
Program Services$23,083ProgramServicesAmt
Management And General$19,779ManagementAndGeneralAmt
Fundraising$1,960FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$29,614TotalAmt
Program Services$15,251ProgramServicesAmt
Management And General$13,068ManagementAndGeneralAmt
Fundraising$1,295FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,633,759TotalAmt
Program Services$841,391ProgramServicesAmt
Management And General$720,917ManagementAndGeneralAmt
Fundraising$71,451FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$104,916TotalAmt
Program Services$91,363ProgramServicesAmt
Management And General$13,553ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$90,016TotalAmt
Program Services$261ProgramServicesAmt
Management And General$84,060ManagementAndGeneralAmt
Fundraising$5,695FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$86,708TotalAmt
Program Services$60,944ProgramServicesAmt
Management And General$25,168ManagementAndGeneralAmt
Fundraising$596FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$253,560TotalAmt
Program Services$146,549ProgramServicesAmt
Management And General$14,083ManagementAndGeneralAmt
Fundraising$92,928FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$144,101TotalAmt
Management And General$144,101ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,266,050TotalAmt
Program Services$1,238,399ProgramServicesAmt
Management And General$27,651ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$170,552TotalAmt
Management And General$170,552ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
REPAIR AND MAINTENANCE$955,932$955,438$494
DUES AND SUBSCRIPTIONS$152,502$81,744$70,722$36
MISCELLANEOUS$99,513$91,475$5,509$2,529

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,923,855TotalAmt
Program Services$5,671,430ProgramServicesAmt
Management And General$1,719,170ManagementAndGeneralAmt
Fundraising$533,255FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,209,814BOYAmt
EOY$2,282,031EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$727,182BOYAmt
EOY$2,009,386EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$147,654BOYAmt
EOY$115,696EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$47,448,743LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$17,891,520LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$29,166,597BOYAmt
EOY$29,557,223EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$95,386BOYAmt
EOY$234,159EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$32,346,633BOYAmt
EOY$34,198,495EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$581,171BOYAmt
EOY$288,904EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$7,500BOYAmt
EOY$5,000EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$249,267BOYAmt
EOY$310,106EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$4,471,317BOYAmt
EOY$3,978,419EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$409,758BOYAmt
EOY$469,176EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$5,719,013BOYAmt
EOY$5,051,605EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$25,863,431BOYAmt
EOY$27,648,266EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$764,189BOYAmt
EOY$1,498,624EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$26,627,620BOYAmt
EOY$29,146,890EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,346,633BOYAmt
EOY$34,198,495EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,518,187ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$1,083NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,641,015CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,428,723CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,983,828CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,966,518CurrentTaxYearMinus1YearAmt
Current Tax Year$7,642,983CurrentTaxYearAmt
Total$28,663,067TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,641,015CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$6,428,723CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,983,828CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$4,966,518CurrentTaxYearMinus1YearAmt
Current Tax Year$7,642,983CurrentTaxYearAmt
Total$28,663,067TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$28,663,067PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,086CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,116CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$943CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,560CurrentTaxYearMinus1YearAmt
Current Tax Year$88,171CurrentTaxYearAmt
Total$94,876TotalAmt
FieldValueIRS element (for citing)
Total Support$28,757,943TotalSupportAmt
Gross Receipts Rltd Activities$4,817,322GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99670PublicSupportCY170Pct
Public Support PY1700.99970PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,187,000OtherCostOrOtherBasisAmt
Book Value$10,187,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$32,780,273OtherCostOrOtherBasisAmt
Depreciation$14,985,001DepreciationAmt
Book Value$17,795,272BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,179,769OtherCostOrOtherBasisAmt
Depreciation$2,885,322DepreciationAmt
Book Value$294,447BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,301,701OtherCostOrOtherBasisAmt
Depreciation$21,197DepreciationAmt
Book Value$1,280,504BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$29,557,223TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLINE OF CREDITDesc
Amt$469,176Amt
FieldValueIRS element (for citing)
Total Liability$469,176TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationTHE 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, 2023, 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

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable (13 entries)

Business Name Line2RecipientBusinessName/BusinessNameLine2TxtAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtAddress Line2USAddress/AddressLine2Txt
ARIZONA JEWISH JOINT DISTRIBUTION
COMMITTEE220 E 42ND STREET SUITE 400NEW YORKNY100171316566343$50,000GENERAL SUPPORT
BUREAU OF JEWISH EDUCATION
12701 N SCOTTSDALE ROADSCOTTSDALEAZ852548605606543$50,000GENERAL SUPPORTSUITE 206
EAST VALLEY JEWISH COMMUNITY CENTER
908 N ALMA SCHOOL ROADCHANDLERAZ852248606183013$88,000GENERAL SUPPORT
FRIENDS OF UNITED HATZALAH
442 5TH AVENUE SUITE 1866NEW YORKNY100181135330023$69,475GENERAL SUPPORT
GESHER DISABILITY RESOURCES
12701 N SCOTTSDALE ROADSCOTTSDALEAZ852548606262733$30,000GENERAL SUPPORTSUITE 205
HILLEL JEWISH STUDENT CENTER AT ARI
1012 SOUTH MILL AVENUETEMPEAZ852818660538593$73,000GENERAL SUPPORT
JEWISH AGENCY FOR ISRAEL
633 THIRD AVE 21ST FLOORNEW YORKNY100172300534833$127,333GENERAL SUPPORT
JEWISH FAMILY AND CHILDREN'S SERVIC
4747 N 7TH STREETPHOENIXAZ850148600967813$260,000GENERAL SUPPORTSUITE 100
JEWISH FEDERATIONS OF NORTH AMERICA
25 BROADWAYNEW YORKNY100041316242403$474,509GENERAL SUPPORTSUITE 1900
SCOTTSDALE ARTS
7380 E SECOND STSCOTTSDALEAZ852318605937863$7,500GENERAL SUPPORT
PHOENIX HOLOCAUST ASSOCIATION
12701 N SCOTTSDALE RDSCOTTSDALEAZ852548605170793$28,000GENERAL SUPPORT
VALLEY BEIT MIDRASH
7580 E GRAY ROADSCOTTSDALEAZ852604554437153$19,250GENERAL SUPPORT
VALLEY OF THE SUN JEWISH COMMUNITY
12701 N SCOTTSDALE ROADSCOTTSDALEAZ852548606222583$433,000GENERAL SUPPORT
FieldValueIRS element (for citing)
Total501c3 Org13Total501c3OrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmt
RICHARD KASPER
CEO$122,292$122,292$6,115$6,115$5,267$5,267$133,674$133,674
GAIL BAER
VP, PHILANTHROPY$100,343$100,343$3,978$3,978$5,854$5,854$110,175$110,175

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$92,439NoncashContributionsRptF990Amt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE 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 12CJCA 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 15ATHE 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 2023.
FORM 990, PAGE 6, PART VI, LINE 15BJCA'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 2023.
FORM 990, PAGE 6, PART VI, LINE 19THE GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GOTHER PROFESSIONAL FEES 841,391 720,917 71,451

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1JEWISH COMMUNITY CAMPUSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line112701 N SCOTTSDALE RDAddressLine1Txt
Address Line2SUITE 201AddressLine2Txt
CitySCOTTSDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85254ZIPCd
FieldValueIRS element (for citing)
EIN860096784EIN
Primary ActivitiesMANAGEMENTPrimaryActivitiesTxt
Legal Domicile StateAZLegalDomicileStateCd
Total Income$4,533,888TotalIncomeAmt
End Of Year Assets$29,765,686EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1THE JEWISHBusinessNameLine1Txt
Business Name Line2COMMUNITY ASSOCIATION OF GREATER PHBusinessNameLine2Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CENTER FOR JEWISH PHILANTHROPYBusinessNameLine1Txt
Business Name Line2OF GREATER PHOENIXBusinessNameLine2Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line112701 N SCOTTSDALE ROAD SUITE 201AddressLine1Txt
CitySCOTTSDALECityNm
State AbbreviationAZStateAbbreviationCd
ZIP85254ZIPCd
FieldValueIRS element (for citing)
EIN873313737EIN
Primary ActivitiesSUPPORTPrimaryActivitiesTxt
Legal Domicile StateAZLegalDomicileStateCd
Exempt Code Section5013CExemptCodeSectionTxt
Public Charity Status12CPublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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