2022-05-16T12:56:19-05:00 2021-06-30 420714325 RSM US LLP 100 2ND AVENUE S 600 ST PETERSBURG FL 33701 990 2020-07-01 463057485 JCC CHARITABLE PROJECT INC JCCC 8137694789 13009 COMMUNITY CAMPUS DRIVE TAMPA FL 33625 GARY GOULD SECRETARY/CEO 8132649000 2022-05-16 1 GARY GOULD 999009999 CATHERINE MARY SULLIVAN P01265964 7278216161 2022-05-16 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z GARY GOULD 13009 COMMUNITY CAMPUS DRIVE TAMPA FL 33625 5926850 0 X WWW.JEWISHTAMPA.COM X 2013 FL JEWISH CAUSES AND CHARITIES. 4 3 55 3 -909664 0 1596930 3051543 2842260 2308710 3 -1672 -408223 -953888 4030970 4404693 0 0 0 0 911868 811876 0 0 180504 4573149 3729797 5485017 4541673 -1454047 -136980 30369180 28872010 31965536 31389478 -1596356 -2517468 X 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. 0 0 3296374 1745290 WELLNESS - MEMBERSHIP DUES, FITNESS CENTER, EXERCISE CLASSES, WELLNESS WORKSHOPS, AQUATICS PROGRAMS AND MASSAGES. 114145 34177 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. 701572 398578 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. 247565 ALL OTHER ACCOMPLISHMENTS 247565 4112091 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 1 0 0 55 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 4 3 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 FL X X SALLY BENJAMIN 8137694789 13009 COMMUNITY CAMPUS DRIVE TAMPA FL 33625 GARY GOULD SECRETARY/CEO 25.00 25.00 X X 0 191006 5612 ROCHELLE WALK DIRECTOR 3.00 3.00 X 0 0 0 SUSAN SCHOENBAUM PRESIDENT 1.00 1.00 X 0 0 0 JOSEPH PROBASCO TREASURER 3.00 3.00 X 0 0 0 SALLY BENJAMIN CFAO 25.00 25.00 X 0 144894 5659 HEIDI SHIMBERG EXECUTIVE DIRECTOR 30.00 20.00 X 0 132940 591 JARED RESNICK CONTROLLER 10.00 40.00 X 0 105740 5291 ALISSA FISCHEL CHIEF DEVELOPMENT OFFICER 10.00 40.00 X 0 108375 5324 0 682955 22477 0 0 1 0 EXOS COMMUNITY SERVICES LLC 25 HANOVER ROAD BLDG A FLORHAM PARK NJ 07932 WELLNESS SERVICES 1220070 PRIORITY CARE SERVICES INC 3341 118TH AVENUE NORTH ST PETERSBURG FL 33716 HOUSEKEEPING 138219 GARDAWORLD SECURITY SERVICES PO BOX 843886 KANSAS CITY MO 64184 SECURITY 113873 3 82032 1118087 1851424 69650 3051543 WELLNESS, MEMBERSHIP, & FITNESS 900099 1745290 1745290 CHILD CARE 900099 396515 396515 RENTAL - CITY OF TAMPA 900099 130665 130665 EVENT CENTER 900099 34177 34177 OTHER PROGRAMS 900099 2063 2063 2308710 1 1 449696 1516500 -1066804 -1066804 -909664 -157140 1673 -1673 -1673 -1673 0 82032 3984 -3984 -3984 SECURITY FEE 900099 89320 89320 OTHER REVENUE 900099 27580 27580 116900 4404693 2425610 -909664 -162796 698170 506971 169892 21307 59708 44973 13170 1565 53998 37790 14623 1585 112948 112948 1759 1759 16000 16000 104290 29700 13693 60897 78721 78721 41066 37747 3547 -228 64935 61332 3032 571 200147 125656 2943 71548 9292 9411 1 -120 629863 607100 13836 8927 768695 739023 18036 11636 168775 164042 2877 1856 CONTRACT LABOR 1272015 1268755 1981 1279 MAINTENANCE AND REPAIR 339463 332038 4621 2804 BANK FEES 77574 76888 166 520 PROGRAM EXPENSES 34324 34051 14 259 -190070 -155055 -31113 -3902 4541673 4112091 249078 180504 1543785 1797427 13695 172601 40364 54508 32094332 5274083 27825455 26820249 945881 27225 30369180 28872010 528192 833940 288822 331004 29005225 19432314 2143297 10792220 31965536 31389478 X -1596356 -2517468 -1596356 -2517468 30369180 28872010 X -136980 -784132 X X 0 1 X 1 0 X X X 1 TAMPA JCCFEDERATION INC 237182057 10 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29320618 3369902 25950716 2773714 1904181 869533 26820249 INTEREST RATE SWAP 1246960 CAPITAL LEASE OBLIGATIONS 27324 DEPOSITS 128261 DUE TO TAMPA JCC/FEDERATION INC. 9389675 10792220 X 15756378 12211842 12211842 3544536 860157 860157 4404693 14965658 10442767 10442767 4522891 18782 18782 4541673 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. J'LA 82032 82032 500 3484 82032 82032 500 3484 3984 -3984 0 0 0 0 0 0 0 0 0 GARY GOULD SECRETARY/CEO 0 191006 0 0 0 0 0 0 0 5612 0 196618 0 0 SALLY BENJAMIN CFAO 0 144894 0 0 0 0 0 0 0 5659 0 150553 0 0 PART I, LINE 3 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. X 18 69650 FMV 0 0 1 0 PART I, COLUMN (B): REPORTING THE NUMBER OF ITEMS RECEIVED 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. TAMPA JCCFEDERATION INC 13009 COMMUNITY CAMPUS DRIVE TAMPA FL 33625 237182057 CHARITIES FL 501(C)(3) LINE 10 N/A 0 FIBA SERVICES INC 13009 COMMUNITY CAMPUS DRIVE TAMPA FL 33625 815160747 CONSULTING FL N/A C -108038 18536 0 0 0 1 0 1 0 0 0 0 0 0 0 1 1 1 0 0 0 0 TAMPA JCCFEDERATION INC C 1118087 FAIR MARKET VALUE TAMPA JCCFEDERATION INC E 9389675 FAIR MARKET VALUE TAMPA JCCFEDERATION INC N 137363 FAIR MARKET VALUE SCHEDULE R - ADDITIONAL INFORMATION 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.