2019-02-28T14:09:45-06:00 2018-06-30 540737372 PBMARES LLP 150 BOUSH STREET SUITE 400 NORFOLK VA 23510 990 2017-07-01 541934907 TJF HOLDINGS LLC C/O TIDEWATER JEWISH FOUNDATION INC TJFH 7579656100 5000 CORPORATE WOODS DRIVE NO 200 VIRGINIA BEACH VA 23462 SCOTT KAPLAN MANAGER 7579656100 2019-02-27 1 JENNIFER N FRENCH P00659678 7576274644 2019-02-27 X 209.10.80.132 2019-02-27 14:53:21 ES P 51A068FBB13F2545A76F5E027748638560F1D9BF 21C28D60A8ED76385B0479133D3497972B8EC478 2017 2019-02-21 02:37:17Z SCOTT KAPLAN 5000 CORPORATE WOODS DRIVE NO 200 VIRGINIA BEACH VA 23462 2152000 0 X N/A X LLC 1999 VA TO HOLD AND MAINTAIN NON-CASH GIFTS RECEIVED ON BEHALF OF THE TIDEWATER JEWISH FOUNDATION, INC.(TJF) UNTIL LIQUIDATION OF ASSETS IN SUPPORT OF THE GRANTS AND COMMUNITY PROGRAMS OF TJF AND ITS AFFILIATES. 31 31 0 0 109434 108434 332892 786520 0 0 179794 420831 -89056 -122300 423630 1085051 960661 1049030 0 0 0 0 0 0 0 41299 19675 1001960 1068705 -578330 16346 1858360 1317427 134731 24249 1723629 1293178 TO HOLD AND MAINTAIN NON-CASH GIFTS RECEIVED ON BEHALF OF THE TIDEWATER JEWISH FOUNDATION, INC.(TJF) UNTIL LIQUIDATION OF ASSETS IN SUPPORT OF THE GRANTS AND COMMUNITY PROGRAMS OF TJF AND ITS AFFILIATES. 0 0 1049030 1049030 GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC. 1049030 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 5 0 0 1 1 0 0 0 0 0 1 1 0 0 0 X 31 31 1 1 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JAMES R PARRISH 7579656100 5000 CORPORATE WOODS DRIVE SUITE VIRGINIA BEACH VA 23462 MR MATTHEW FINE DIRECTOR 0.10 1.00 X 0 0 0 MRS KAREN LOMBART DIRECTOR 0.10 1.00 X 0 0 0 MR MARTIN EINHORN AUDIT & FINANCE CHAIR 0.10 2.00 X X 0 0 0 MR BYRON HARRELL DIRECTOR 0.10 1.00 X 0 0 0 MR TODD COPELAND DIRECTOR 0.10 1.00 X 0 0 0 DR ABBEY HORWITZ DIRECTOR 0.10 1.00 X 0 0 0 MRS STACIE MOSS DIRECTOR 0.10 1.00 X 0 0 0 MR CHARLES NUSBAUM PROF ADVISORY CMTE CHAIR 0.10 1.00 X 0 0 0 MR PAUL PECK DIRECTOR 0.10 1.00 X 0 0 0 MR RICHARD SAUNDERS DIRECTOR 0.10 1.00 X 0 0 0 MR ROBERT GOODMAN DIRECTOR 0.10 1.00 X 0 0 0 MR ALVIN WALL CHAIRMAN; NOMINATING CHAIR 0.10 3.00 X X 0 0 0 MRS LAURA GROSS DIRECTOR 0.10 1.00 X 0 0 0 MRS AMY LEVY DIRECTOR- PRESIDENT ELECT UJFT 0.10 1.00 X 0 0 0 MRS LINDA SPINDEL DIRECTOR 0.10 1.00 X 0 0 0 MR MARC WEISS INVESTMENT CHAIR 0.10 1.00 X X 0 0 0 MR STEVEN GORDON DIRECTOR 0.10 1.00 X 0 0 0 MR EDWARD KRAMER DIRECTOR 0.10 1.00 X 0 0 0 MRS SANDRA LEON DIRECTOR 0.10 1.00 X 0 0 0 MR BRITT SIMON DIRECTOR 0.10 1.00 X 0 0 0 MR MICHAEL BARNEY GIFT ACCEPTANCE CHAIR 0.10 2.00 X 0 0 0 MRS JODY WAGNER SECRETARY 0.10 2.00 X X 0 0 0 MR STANWOOD DICKMAN TREASURER 0.10 3.00 X X 0 0 0 MR LAWRENCE STEINGOLD CHAIR-ELECT & GRANTS COMMI 0.10 2.00 X X 0 0 0 MR JERROLD MILLER PAST CHAIRMAN 0.10 2.00 X X 0 0 0 MR JAY KLEBANOFF PAST PRESIDENT UJFT 0.10 1.00 X 0 0 0 MR JOHN STRELITZ PRESIDENT UJFT 0.10 1.00 X 0 0 0 MR ROBERT COPELAND LIFE TRUSTEE 0.10 1.00 X 0 0 0 MRS MIMI KARESH LIFE TRUSTEE 0.10 1.00 X 0 0 0 MR ARNOLD LEON LIFE TRUSTEE 0.10 1.00 X 0 0 0 MRS ANNABELL SACKS LIFE TRUSTEE 0.10 1.00 X 0 0 0 MR SCOTT KAPLAN CEO - TJF 5.00 44.00 X 0 196581 26494 0 196581 26494 0 0 1 0 0 786520 786000 786520 16719 16719 89861 144558 -54697 -54697 -54697 1326503 922391 404112 404112 109434 294678 PASSTHROUGH INCOME 900099 -67603 -67603 -67603 1085051 0 109434 189097 1049030 1049030 19658 19658 DIRECT FUND EXPENSES 17 17 1068705 1049030 19675 0 47436 49110 900000 1100000 900000 329361 381563 368317 1858360 1317427 134731 24249 134731 24249 X 1723629 1293178 1723629 1293178 1858360 1317427 X 16346 -50000 -396797 X X 0 1 X 1 0 X X 1 TIDEWATER JEWISH FOUNDATION 541653165 7 1 990322 0 1 990322 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 292195 292195 607805 607805 900000 WINDBROOK MORTGAGE NOTES (4) 368317 368317 TEMPORARY DEFICIT IN RENTAL OPERATIONS ACCOUNT OWED TO RENTAL MANAGER 24249 24249 X 836962 -50000 225069 175069 661893 423158 423158 1085051 1271314 202719 202719 1068595 110 110 1068705 PART X, LINE 2: TJF AND ITS SUPPORTING FOUNDATIONS ARE QUALIFYING NONPROFIT ENTITIES AS DEFINED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE THEREFORE EXEMPT FROM FEDERAL AND STATE INCOME TAXES, EXCEPT ON NET INCOME GENERATED FROM UNRELATED BUSINESS TAXABLE INCOME. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740 PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION'S MANAGEMENT HAS EVALUATED THE IMPACT OF THIS GUIDANCE TO ITS COMBINED FINANCIAL STATEMENTS. THE FOUNDATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS, AND HAS NOT ACCRUED THE EFFECT OF ANY UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2018. THE FOUNDATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 202,719. DEPRECIATION 22,350. PART XI, LINE 4B - OTHER ADJUSTMENTS: PASSTHROUGH INCOME 369,574. CAPITAL GAIN ADJUSTMENT FOR REFUND 110. BOOK TAX DIFFERENCE ON DEPRECIATION 49,573. NET RENTAL ACTIVITY REPORTED IN PY FOR TAX PURPOSES 3,901. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 202,719. PART XII, LINE 4B - OTHER ADJUSTMENTS: CAPITAL GAIN ADJUSTMENT FOR REFUND 110. 1 TIDEWATER JEWISH FOUNDATION INC 5000 CORPORATE WOODS DR SUITE 200 VIRGINIA BEACH VA 23462 541653165 501(C)(3) 990322 DISTRIBUTIONS OF LIQUIDATED ASSETS. BETH SHOLOM HOME EASTERN VA FOUNDATION 5000 CORPORATE WOODS DR SUITE 200 VIRGINIA BEACH VA 23462 541808116 501(C)(3) 58708 DISTRIBUTIONS OF LIQUIDATED ASSETS. 2 PART I, LINE 2: THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS BY ENSURING ALL FUNDS DISTRIBUTED TO SUPPORTED ORGANIZATIONS AND ALL DISTRIBUTIONS ARE CONSISTENT WITH THE PURPOSES OF THE APPLICABLE GIFT OR OTHER GOVERNING DOCUMENTS. 0 0 0 0 0 0 0 0 0 MR SCOTT KAPLAN CEO - TJF 0 161483 0 0 0 35098 0 5340 0 21154 0 223075 0 0 X 1 75000 DISPOSITION VALUE X 1 711000 PRELIMINARY ESTIMATE 1 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS RECEIVED FORM 990, PART VI, SECTION A, LINE 2 SANDRA LEON IS THE DAUGHTER-IN-LAW OF ARNOLD LEON. ROBERT COPELAND IS THE FATHER OF TODD COPELAND. FORM 990, PART VI, SECTION A, LINE 3 THE TIDEWATER JEWISH FOUNDATION, A RELATED ORGANIZATION, MANAGES THE ORGANIZATION'S FUNDS. FORM 990, PART VI, SECTION A, LINE 6 TIDEWATER JEWISH FOUNDATION, INC. IS THE SOLE MEMBER OF TJF HOLDINGS, LLC. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS MADE AVAILABLE TO DESIGNATED MEMBERS OF THE BOARD ELECTRONICALLY BY E-MAIL FOR THEIR REVIEW PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY COLLECTS NEW CONFLICT OF INTEREST STATEMENTS AND REQUESTS DISCLOSURE OF ANY CONFLICTS AND RELATIONSHIPS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE TO THE PUBLIC BY PROVIDING ELECTRONIC COPIES UPON WRITTEN REQUEST AT NO CHARGE OR BY PROVIDING PAPER COPIES UPON WRITTEN REQUEST SUBJECT TO A NOMINAL FEE. FORM 990, PART XI, LINE 9: DEPRECIATION 22,350. PASSTHROUGH K-1 BOOK TAX DIFFERENCE -369,574. GAIN ON SALE OF PROPERTY -49,573. FORM 990, PART XII, LINE 2C THE AUDIT COMMITTEE OF THE TIDEWATER JEWISH FOUNDATION, INC. IS RESPONSIBLE UNDER ITS CORPORATE DOCUMENTS FOR THE SELECTION OF THE INDEPENDENT AUDITORS AND FOR THE OVERSIGHT OF THE ANNUAL AUDIT PROCESS THAT WILL COVER ALL OF THE ENTITIES, ACCOUNTS AND ACTIVITIES PRESENTED IN THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS, INCLUDING AMOUNTS REPORTED HEREIN. THERE HAS BEEN NO CHANGE IN THE PROCEDURE FROM THE PRIOR YEAR. FORM 990, PART V, Q 7G AND 7H QUESTIONS 7G AND 7H DO NOT APPLY TO THE ORGANIZATION BECAUSE THE ORGANIZATION DID NOT HAVE CONTRIBUTIONS OF QUALIFIED INTELLECTUAL PROPERTY OR CONTRIBUTIONS OF CARS, BOATS, AIRPLANES OR OTHER VEHICLES DURING THE YEAR. TIDEWATER JEWISH FOUNDATION INC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH VA 23462 541653165 GRANTS AND COMMUNITY PROGRAMS VA 501(C)(3) 7 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 TIDEWATER JEWISH FOUNDATION INC B 990322 CASH