JCC CHARITABLE PROJECT INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- JCC CHARITABLE PROJECT INC (EIN 46-3057485)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-05-16
- IRS object ID
- 202221369349308137
- Schema version
- 2020v4.2
- 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 G
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-05-16T12:56:19-05:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 2ND AVENUE S 600 | AddressLine1Txt |
| City | ST PETERSBURG | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 463057485 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JCC CHARITABLE PROJECT INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JCCC | BusinessNameControlTxt |
| Phone | 8137694789 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13009 COMMUNITY CAMPUS DRIVE | AddressLine1Txt |
| City | TAMPA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33625 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GARY GOULD | PersonNm |
| Person Title | SECRETARY/CEO | PersonTitleTxt |
| Phone | 8132649000 | PhoneNum |
| Signature | 2022-05-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | GARY | PersonFirstNm |
| Person Last | GOULD | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CATHERINE MARY SULLIVAN | PreparerPersonNm |
| PTIN | P01265964 | PTIN |
| Phone | 7278216161 | PhoneNum |
| Preparation | 2022-05-16 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GARY GOULD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13009 COMMUNITY CAMPUS DRIVE | AddressLine1Txt |
| City | TAMPA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33625 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,926,850 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.JEWISHTAMPA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2013 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | JEWISH CAUSES AND CHARITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 55 | TotalEmployeeCnt |
| Total Volunteers | 3 | TotalVolunteersCnt |
| Total Gross UBI | -$909,664 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,596,930 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,051,543 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $2,842,260 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,308,710 | CYProgramServiceRevenueAmt |
| PY Investment Income | $3 | PYInvestmentIncomeAmt |
| CY Investment Income | -$1,672 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$408,223 | PYOtherRevenueAmt |
| CY Other Revenue | -$953,888 | CYOtherRevenueAmt |
| PY Total Revenue | $4,030,970 | PYTotalRevenueAmt |
| CY Total Revenue | $4,404,693 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $911,868 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $811,876 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $180,504 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,573,149 | PYOtherExpensesAmt |
| CY Other Expenses | $3,729,797 | CYOtherExpensesAmt |
| PY Total Expenses | $5,485,017 | PYTotalExpensesAmt |
| CY Total Expenses | $4,541,673 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,454,047 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$136,980 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $30,369,180 | TotalAssetsBOYAmt |
| Total Assets EOY | $28,872,010 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $31,965,536 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $31,389,478 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$1,596,356 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$2,517,468 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE OTHE ORGANIZATION SEEKS THE PRESERVATION OF THE JEWISH PEOPLE AND THE JEWISH WAY OF LIFE. STRENGTHEN FAMILY LIFE, PROMOTE THE HEALTH, EDUCATION AND WELFARE OF OUR MEMBERSHIP AND OUR COMMUNITY, AND TO ENSURE FOR PRESENT AND FUTURE GENERATIONS, JEWISH IDENTITY AND IDENTIFICATION WITH JEWISH VALUES, CULTURE AND HERITAGE. THE ORGANIZATION OPERATES A COMMUNITY CENTER KNOWN AS THE BRYAN GLAZER FAMILY JEWISH COMMUNITY CENTER AND PROVIDES EDUCATIONAL, RECREATIONAL AND CULTURAL ACTIVITIES FOR THE BENEFIT OF THE JEWISH COMMUNITY AND THE BROADER COMMUNITY IN THE SOUTH TAMPA, FLORIDA AREA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,296,374 | ExpenseAmt |
| Revenue | $1,745,290 | RevenueAmt |
| Desc | WELLNESS - MEMBERSHIP DUES, FITNESS CENTER, EXERCISE CLASSES, WELLNESS WORKSHOPS, AQUATICS PROGRAMS AND MASSAGES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $114,145 | ExpenseAmt |
| Revenue | $34,177 | RevenueAmt |
| Desc | EVENT CENTER - VENUE THAT IS AVAILABLE FOR EVENTS SUCH AS ART EXHIBITS, MUSIC, FILM AND THEATER PERFORMANCES, READINGS, LECTURE, AWARD CEREMONIES, RECITALS, RECEPTIONS, CONFERENCES AND OTHER COMMUNITY PROGRAMS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $701,572 | ExpenseAmt |
| Revenue | $398,578 | RevenueAmt |
| Desc | OTHER PROGRAMS - REVENUE FROM VARIOUS PROGRAMS ASSOCIATED WITH THE BRYAN GLAZER FAMILY JEWISH COMMUNITY CENTER CAMPUS FACILITY INCLUDING ACTIVE ADULT PROGRAMS, CULTURAL EVENTS/PROGRAMS AND A CAFE. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Revenue | $247,565 | RevenueAmt |
| Desc | ALL OTHER ACCOMPLISHMENTS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Revenue | $247,565 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $4,112,091 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 55 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SALLY BENJAMIN | PersonNm |
| Phone | 8137694789 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13009 COMMUNITY CAMPUS DRIVE | AddressLine1Txt |
| City | TAMPA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33625 | 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 | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| GARY GOULD | ||||||||
| SECRETARY/CEO | 25.00 | 25.00 | Yes (X) | Yes (X) | $0 | $191,006 | $5,612 | |
| ROCHELLE WALK | ||||||||
| DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN SCHOENBAUM | ||||||||
| PRESIDENT | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH PROBASCO | ||||||||
| TREASURER | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| SALLY BENJAMIN | ||||||||
| CFAO | 25.00 | 25.00 | Yes (X) | $0 | $144,894 | $5,659 | ||
| HEIDI SHIMBERG | ||||||||
| EXECUTIVE DIRECTOR | 30.00 | 20.00 | $0 | $132,940 | $591 | Yes (X) | ||
| JARED RESNICK | ||||||||
| CONTROLLER | 10.00 | 40.00 | $0 | $105,740 | $5,291 | Yes (X) | ||
| ALISSA FISCHEL | ||||||||
| CHIEF DEVELOPMENT OFFICER | 10.00 | 40.00 | $0 | $108,375 | $5,324 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $682,955 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $22,477 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| EXOS COMMUNITY SERVICES LLC | |||||
| 25 HANOVER ROAD BLDG A | FLORHAM PARK | NJ | 07932 | WELLNESS SERVICES | $1,220,070 |
| PRIORITY CARE SERVICES INC | |||||
| 3341 118TH AVENUE NORTH | ST PETERSBURG | FL | 33716 | HOUSEKEEPING | $138,219 |
| GARDAWORLD SECURITY SERVICES | |||||
| PO BOX 843886 | KANSAS CITY | MO | 64184 | SECURITY | $113,873 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $82,032 | FundraisingAmt |
| Related Organizations | $1,118,087 | RelatedOrganizationsAmt |
| Government Grants | $1,851,424 | GovernmentGrantsAmt |
| Noncash Contributions | $69,650 | NoncashContributionsAmt |
| Total Contributions | $3,051,543 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| WELLNESS, MEMBERSHIP, & FITNESS | 900099 | $1,745,290 | $1,745,290 |
| CHILD CARE | 900099 | $396,515 | $396,515 |
| RENTAL - CITY OF TAMPA | 900099 | $130,665 | $130,665 |
| EVENT CENTER | 900099 | $34,177 | $34,177 |
| OTHER PROGRAMS | 900099 | $2,063 | $2,063 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,308,710 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1 | TotalRevenueColumnAmt |
| Exclusion | $1 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $449,696 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,516,500 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$1,066,804 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,066,804 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$909,664 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$157,140 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,673 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$1,673 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,673 | TotalRevenueColumnAmt |
| Exclusion | -$1,673 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $82,032 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $3,984 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$3,984 | TotalRevenueColumnAmt |
| Exclusion | -$3,984 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SECURITY FEE | 900099 | $89,320 | $89,320 |
| OTHER REVENUE | 900099 | $27,580 | $27,580 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $116,900 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,404,693 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,425,610 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$909,664 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$162,796 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $698,170 | TotalAmt |
| Program Services | $506,971 | ProgramServicesAmt |
| Management And General | $169,892 | ManagementAndGeneralAmt |
| Fundraising | $21,307 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,708 | TotalAmt |
| Program Services | $44,973 | ProgramServicesAmt |
| Management And General | $13,170 | ManagementAndGeneralAmt |
| Fundraising | $1,565 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,998 | TotalAmt |
| Program Services | $37,790 | ProgramServicesAmt |
| Management And General | $14,623 | ManagementAndGeneralAmt |
| Fundraising | $1,585 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,948 | TotalAmt |
| Program Services | $112,948 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,759 | TotalAmt |
| Management And General | $1,759 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,000 | TotalAmt |
| Management And General | $16,000 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,290 | TotalAmt |
| Program Services | $29,700 | ProgramServicesAmt |
| Management And General | $13,693 | ManagementAndGeneralAmt |
| Fundraising | $60,897 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,721 | TotalAmt |
| Program Services | $78,721 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,066 | TotalAmt |
| Program Services | $37,747 | ProgramServicesAmt |
| Management And General | $3,547 | ManagementAndGeneralAmt |
| Fundraising | -$228 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $64,935 | TotalAmt |
| Program Services | $61,332 | ProgramServicesAmt |
| Management And General | $3,032 | ManagementAndGeneralAmt |
| Fundraising | $571 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200,147 | TotalAmt |
| Program Services | $125,656 | ProgramServicesAmt |
| Management And General | $2,943 | ManagementAndGeneralAmt |
| Fundraising | $71,548 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,292 | TotalAmt |
| Program Services | $9,411 | ProgramServicesAmt |
| Management And General | $1 | ManagementAndGeneralAmt |
| Fundraising | -$120 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $629,863 | TotalAmt |
| Program Services | $607,100 | ProgramServicesAmt |
| Management And General | $13,836 | ManagementAndGeneralAmt |
| Fundraising | $8,927 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $768,695 | TotalAmt |
| Program Services | $739,023 | ProgramServicesAmt |
| Management And General | $18,036 | ManagementAndGeneralAmt |
| Fundraising | $11,636 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,775 | TotalAmt |
| Program Services | $164,042 | ProgramServicesAmt |
| Management And General | $2,877 | ManagementAndGeneralAmt |
| Fundraising | $1,856 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| CONTRACT LABOR | $1,272,015 | $1,268,755 | $1,981 | $1,279 |
| MAINTENANCE AND REPAIR | $339,463 | $332,038 | $4,621 | $2,804 |
| BANK FEES | $77,574 | $76,888 | $166 | $520 |
| PROGRAM EXPENSES | $34,324 | $34,051 | $14 | $259 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$190,070 | TotalAmt |
| Program Services | -$155,055 | ProgramServicesAmt |
| Management And General | -$31,113 | ManagementAndGeneralAmt |
| Fundraising | -$3,902 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,541,673 | TotalAmt |
| Program Services | $4,112,091 | ProgramServicesAmt |
| Management And General | $249,078 | ManagementAndGeneralAmt |
| Fundraising | $180,504 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,543,785 | BOYAmt |
| EOY | $1,797,427 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,695 | BOYAmt |
| EOY | $172,601 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,364 | BOYAmt |
| EOY | $54,508 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $32,094,332 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,274,083 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,825,455 | BOYAmt |
| EOY | $26,820,249 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $945,881 | BOYAmt |
| EOY | $27,225 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,369,180 | BOYAmt |
| EOY | $28,872,010 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $528,192 | BOYAmt |
| EOY | $833,940 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $288,822 | BOYAmt |
| EOY | $331,004 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,005,225 | BOYAmt |
| EOY | $19,432,314 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,143,297 | BOYAmt |
| EOY | $10,792,220 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,965,536 | BOYAmt |
| EOY | $31,389,478 | 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 | -$1,596,356 | BOYAmt |
| EOY | -$2,517,468 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$1,596,356 | BOYAmt |
| EOY | -$2,517,468 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,369,180 | BOYAmt |
| EOY | $28,872,010 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$136,980 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$784,132 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMPA JCCFEDERATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237182057 | EIN |
| Organization Type | 10 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $0 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $0 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,320,618 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,369,902 | DepreciationAmt |
| Book Value | $25,950,716 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,773,714 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,904,181 | DepreciationAmt |
| Book Value | $869,533 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $26,820,249 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| INTEREST RATE SWAP | $1,246,960 |
| CAPITAL LEASE OBLIGATIONS | $27,324 |
| DEPOSITS | $128,261 |
| DUE TO TAMPA JCC/FEDERATION INC. | $9,389,675 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $10,792,220 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,756,378 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $12,211,842 | OtherRevenueAmt |
| Revenue Not Reported | $12,211,842 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,544,536 | RevenueSubtotalAmt |
| Other Revenues Not Included | $860,157 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $860,157 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,404,693 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,965,658 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $10,442,767 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $10,442,767 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,522,891 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $18,782 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $18,782 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,541,673 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAIN INCOME TAXES, WHICH ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS POLICY, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITION AND HAS CONCLUDED THE ORGANIZATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE DISCLOSURE. THE ORGANIZATION WOULD BE LIABLE FOR INCOME TAXES IN THE U.S. FEDERAL JURISDICTION. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES BEFORE 2018. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | RENT EXPENSE 1,516,500. ADJUST TO STANDALONE FINANCIALS 9,856,340. CHANGE IN MV OF INTEREST RATE SWAP 648,932. NET EMPLOYEE RETENTION CREDIT AGAINST EXPENSES 190,070. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | REVERSE PRIOR YEAR INTERCOMPANY TRANSACTION 841,375. BAD DEBT 18,782. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | RENT EXPENSE 1,516,500. REVERSE PRIOR YEAR INTERCOMPANY TRANSACTION 591,690. ADJUST TO STANDALONE FINANCIALS 8,144,507. NET EMPLOYEE RETENTION CREDIT AGAINST EXPENSES 190,070. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | BAD DEBT 18,782. |
| PART VIII, LINE 1.E. - GOVERNMENT GRANTS/(CONTRIBUTIONS) | FLORIDA NEW MARKETS DEVELOPMENT PROGRAM - FORGIVENESS OF DEBT DURING THE YEAR ENDED JUNE 30, 2013, THE RELATED ORGANIZATION, TAMPA JCC/FEDERATION INC. (TAMPA JCC), COMPLETED A $9.6 MILLION TRANSACTION (TRANSACTION) UNDER THE FLORIDA NEW MARKETS DEVELOPMENT PROGRAM (PROGRAM) WITH ENHANCED COMMUNITY DEVELOPMENT, LLC AND ITS AFFILIATES (ENHANCED). AS PART OF THE TRANSACTION, TAMPA JCC WAS REQUIRED TO CREATE A NEW AFFILIATED ENTITY, JCC CHARITABLE PROJECT INC (THE ORGANIZATION), WHICH IS WHOLLY OWNED BY TAMPA JCC. THE ORGANIZATION USED THE PROCEEDS TO CONSTRUCT AND OPERATE A NEW COMMUNITY CENTER LOCATED IN SOUTH TAMPA PURSUANT TO AND IN ACCORDANCE WITH THE BUILD-TO-SUIT AGREEMENT BETWEEN THE ORGANIZATION AND TAMPA JCC. DURING THE YEAR ENDED JUNE 30, 2017 AND IN ACCORDANCE WITH THE BUILD-TO-SUIT AGREEMENT, TAMPA JCC TRANSFERRED PROPERTY, EQUIPMENT, OTHER ASSETS AND RELATED LIABILITIES TO THE ORGANIZATION RESULTING IN A CONTRIBUTION OF APPROXIMATELY $4.4 MILLION TO THE ORGANIZATION. THE TRANSACTION INCLUDED A GROSS SUBSIDY TO THE ORGANIZATION OF $1,628,000, WHICH REPRESENTS THE AMOUNT OF LONG-TERM DEBT EXPECTED TO BE EXTINGUISHED AND FORGIVEN AT THE CONCLUSION OF THE TRANSACTION. THE TRANSACTION RESULTED IN A NOTE RECEIVABLE FROM ENHANCED IN THE AMOUNT OF $7,972,000 AND TWO NOTES PAYABLE TO ENHANCED IN THE TOTAL AMOUNT OF $9.6 MILLION. THE DIFFERENCE BETWEEN THE NOTES PAYABLE AND NOTES RECEIVABLE OF $1,628,000 REPRESENTS THE GROSS SUBSIDY TO THE ORGANIZATION FROM PARTICIPATION IN THE PROGRAM. ON THE DATE OF CLOSING, JUNE 28, 2013, THE ORGANIZATION INCURRED FEES AND COSTS RELATED TO THE CLOSING OF THE TRANSACTION OF $348,450, LEAVING A REMAINING BALANCE OF $1,279,550 FOR SUBSIDY. THE REMAINING SUBSIDY IS INTENDED TO COVER FEES AND COSTS RELATED TO THE ORGANIZATION'S CONTINUED PARTICIPATION IN THE PROGRAM IN ACCORDANCE WITH THE BUILD-TO-SUIT AGREEMENT. THE NOTE RECEIVABLE FROM ENHANCED ACCRUED INTEREST AT 1.20% AND IS PAYABLE ANNUALLY BEGINNING ON DECEMBER 10, 2013. BEGINNING DECEMBER 1, 2020, PRINCIPAL AND INTEREST WOULD HAVE BEEN PAYABLE ANNUALLY SUFFICIENT TO FULLY AMORTIZE THE NOTE WITH THE FINAL PAYMENT DUE DECEMBER 1, 2044. THE TWO NOTES PAYABLE IN THE AMOUNTS OF AND $7,972,000 AND $1,628,000, TOTALING $9.6 MILLION, ACCRUED INTEREST AT 1% WHICH WAS PAYABLE ANNUALLY BEGINNING ON DECEMBER 1, 2013. BEGINNING DECEMBER 1, 2020, PRINCIPAL AND INTEREST WOULD HAVE BEEN PAYABLE ANNUALLY SUFFICIENT TO FULLY AMORTIZE THE LOANS WITH FINAL PAYMENT DUE DECEMBER 1, 2048. EFFECTIVE DECEMBER 29, 2020, ENHANCED EXERCISED ITS PUT AGREEMENT, IN ACCORDANCE WITH THE INVESTMENT FUND PUT AND CALL AGREEMENT, WHICH REQUIRED TAMPA JCC TO PURCHASE ENHANCED INVESTMENT IN THE TRANSACTION FOR THE SUM OF (1) $1,000, (2) TAXES AND CLOSING COSTS, AND (3) ANY AMOUNTS DUE FROM THE ORGANIZATION. SIMULTANEOUSLY THE ORGANIZATION FORGAVE THE TWO NOTES PAYABLE TOTALING $9.6 MILLION AND THE NOTE RECEIVABLE OF $7,972,000 RESULTING IN A FORGIVENESS OF DEBT OF APPROXIMATELY $1,631,000 RECORDED IN OTHER INCOME ON THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | J'LA | Event1Nm |
| Gross Receipts Event1 | $82,032 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $82,032 | CharitableContriEvent1Amt |
| Entertainment Event1 | $500 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $3,484 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $82,032 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $82,032 | CharitableContributionsTotAmt |
| Entertainment Total Events | $500 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,484 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $3,984 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$3,984 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GARY GOULD | ||||||||||||||
| SECRETARY/CEO | $0 | $191,006 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,612 | $0 | $196,618 | $0 | $0 |
| SALLY BENJAMIN | ||||||||||||||
| CFAO | $0 | $144,894 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $5,659 | $0 | $150,553 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE OFFICERS OF THE RELATED ORGANIZATION, TAMPA JCC/FEDERATION, INC., OVERSEE THE OPERATION OF THE ORGANIZATION. THE METHODS USED BY THE RELATED ORGANIZATION TO DETERMINE COMPENSATION ARE FORM 990 OF SIMILAR ORGANIZATIONS, WRITTEN EMPLOYMENT CONTRACTS, COMPENSATION SURVEYS AND APPROVAL BY THE BOARD. | ExplanationTxt |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 18 | ContributionCnt |
| Noncash Contributions Rpt F990 | $69,650 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form8283 Received | 0 | Form8283ReceivedCnt |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (1) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, COLUMN (B): | FormAndLineReferenceDesc |
| Explanation | REPORTING THE NUMBER OF ITEMS RECEIVED | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | CLASSES OF MEMBERS OR STOCKHOLDERS: THE MEMBERS OF THE ORGANIZATION PAY DUES FOR THE USE OF FACILITIES WHICH INCLUDE POOL, SPORTS AND PROGRAMS. |
| FORM 990, PART VI, SECTION B, LINE 11B | ORGANIZATION'S PROCESS TO REVIEW FORM 990: EACH MEMBER OF THE BOARD OF DIRECTORS WILL RECEIVE A COPY OF THE 990 PRIOR TO FILING. THE CHIEF FINANCIAL ACCOUNTING OFFICER, CHIEF EXECUTIVE OFFICER, TREASURER AND FINANCE COMMITTEE WILL REVIEW THE 990 AND REPORT TO THE BOARD OF DIRECTORS IN CONJUNCTION WITH FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ENFORCEMENT OF CONFLICTS POLICY: BOARD MEMBERS ARE REQUIRED TO COMPLETE THE CONFLICT OF INTEREST FORM ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION PROCESS FOR TOP OFFICIAL: THE ORGANIZATION COMPARES SALARIES TO OTHER FEDERATIONS WITH SIMILAR REVENUES AND PROGRAM SERVICES. THERE IS A JFNA SURVEY DONE EACH YEAR IN WHICH CEO AND CFAO PARTICIPATE. COMPENSATION PROCESS FOR OFFICERS: THE ORGANIZATION COMPARES SALARIES TO OTHER FEDERATIONS WITH SIMILAR REVENUES AND PROGRAM SERVICES. THERE IS A JFNA SURVEY DONE EACH YEAR IN WHICH CEO AND CFAO PARTICIPATE. CEO REVIEWS ANNUALLY THE JFNA FOR SALARIES OF SENIOR STAFF. CEO REVIEWS THE JFNA SURVEY ANNUALLY FOR SALARIES OF SENIOR STAFF. OTHER KEY MANAGEMENT SALARIES ARE REVIEWED IN THE JCCA ANNUAL SURVEY IN WHICH THE ORGANIZATION PARTICIPATES. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION: THE GOVERNING DOCUMENTS AND THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). |
| FORM 990, PART XI, LINE 9: | CHANGE IN VALUE OF INTEREST RATE SWAP 648,932. PY INTERCOMPANY TRANSACTIONS -1,433,064. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION'S OVERSIGHT AND SELECTION PROCESSES HAVE NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMPA JCCFEDERATION INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13009 COMMUNITY CAMPUS DRIVE | AddressLine1Txt |
| City | TAMPA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33625 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237182057 | EIN |
| Primary Activities | CHARITIES | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 10 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FIBA SERVICES INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13009 COMMUNITY CAMPUS DRIVE | AddressLine1Txt |
| City | TAMPA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33625 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 815160747 | EIN |
| Primary Activities | CONSULTING | PrimaryActivitiesTxt |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | -$108,038 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $18,536 | ShareOfEOYAssetsAmt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| TAMPA JCCFEDERATION INC | ||
| C | $1,118,087 | FAIR MARKET VALUE |
| TAMPA JCCFEDERATION INC | ||
| E | $9,389,675 | FAIR MARKET VALUE |
| TAMPA JCCFEDERATION INC | ||
| N | $137,363 | FAIR MARKET VALUE |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE R - ADDITIONAL INFORMATION | FormAndLineReferenceDesc |
| Explanation | THE RELATED ORGANIZATION, TAMPA JCC/FEDERATION, INC., PROVIDES FUNDRAISING SOLICITATION, OFFICE SPACE AND SOME PAID EMPLOYEES TO THE ORGANIZATION. AT THIS TIME, THE ORGANIZATION IS NOT CHARGED FOR THESE SERVICES. | ExplanationTxt |
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