JCC GLOBAL USA INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
JCC GLOBAL USA INC (EIN 20-0812055)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-13
IRS object ID
202543179349312404
Schema version
2024v5.0
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)
Return2025-11-13T22:28:35-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN272001590PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1J MILLER & ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 27308AddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19118ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN200812055EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JCC GLOBAL USA INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJCCGBusinessNameControlTxt
Phone2126287476PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1345 MEADOWVIEW AVENUEAddressLine1Txt
CityHEWLETTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11557ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonADAM RAMERPersonNm
Person TitleSECRETARY/TREASURERPersonTitleTxt
Phone2126287476PhoneNum
Signature2025-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOYCE MILLERPreparerPersonNm
PTINP00047160PTIN
Phone2156001701PhoneNum
Preparation2025-11-13PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJEROME SPITZERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1345 MEADOWVIEW AVENUEAddressLine1Txt
CityHEWLETTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11557ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$660,815GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressJCCGLOBAL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateDELegalDomicileStateCd
Activity Or MissionTO PROVIDE TRAINING, SEMINARS, CONFERENCES AND OTHER PROGRAMS TO ASSIST JEWISH COMMUNITY CENTERS IN THE UNITED STATES AND THROUGHOUT THE WORLD.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$283,040PYContributionsGrantsAmt
CY Contributions Grants$593,908CYContributionsGrantsAmt
PY Program Service Revenue$2,000PYProgramServiceRevenueAmt
CY Program Service Revenue$66,907CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$43PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$285,083PYTotalRevenueAmt
CY Total Revenue$660,815CYTotalRevenueAmt
PY Grants And Similar Paid$480,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$402,500CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$6,594CYTotalFundraisingExpenseAmt
PY Other Expenses$31,982PYOtherExpensesAmt
CY Other Expenses$55,600CYOtherExpensesAmt
PY Total Expenses$511,982PYTotalExpensesAmt
CY Total Expenses$458,100CYTotalExpensesAmt
PY Revenues Less Expenses-$226,899PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$202,715CYRevenuesLessExpensesAmt
Total Assets BOY$149,721TotalAssetsBOYAmt
Total Assets EOY$352,436TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$149,721NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$352,436NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE TRAINING, SEMINARS, CONFERENCES AND OTHER PROGRAMS TO ASSIST JEWISH COMMUNITY CENTERS IN THE UNITED STATES AND THROUGHOUT THE WORLD.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$440,024ExpenseAmt
Grant$402,500GrantAmt
DescSUPPORTING PROGRAMMING THAT BRINGS TOGETHER JEWS IN JEWISH COMMUNITY CENTERS AROUND THE WORLD, THROUGH THE WORK OF JCC GLOBAL, A NON- GOVERNMENTAL ORGANIZATION REGISTERED IN ISRAEL.Desc
Total Program Service Expenses$440,024TotalProgramServiceExpensesAmt
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 EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgYes (true)MoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
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 ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMDStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNJStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonADAM RAMERPersonNm
Phone2126287476PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1345 MEADOWVIEW AVENUEAddressLine1Txt
CityHEWLETTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11557ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JEROME SPITZER
CHAIR0.50Yes (X)Yes (X)$0$0$0
ADAM RAMER
SECRETARY/TR0.50Yes (X)Yes (X)$0$0$0
STEPHEN SEIDEN
BOARD MEMBER2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$593,908AllOtherContributionsAmt
Total Contributions$593,908TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescFEES FOR SERVICEDesc
Business900099BusinessCd
Total Revenue Column$66,907TotalRevenueColumnAmt
Related Or Exempt Func Income$66,907RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$66,907TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$660,815TotalRevenueColumnAmt
Related Or Exempt Func Income$66,907RelatedOrExemptFuncIncomeAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$402,500TotalAmt
Program Services$402,500ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,033TotalAmt
Management And General$7,033ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,100TotalAmt
Fundraising$2,100FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$4,494TotalAmt
Fundraising$4,494FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$37,524TotalAmt
Program Services$37,524ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmt
SUBSCRIPTION FEES$2,553$2,553
FILING FEES$1,050$1,050
ALL OTHER$846$846

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$458,100TotalAmt
Program Services$440,024ProgramServicesAmt
Management And General$11,482ManagementAndGeneralAmt
Fundraising$6,594FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$149,721BOYAmt
EOY$352,436EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$149,721BOYAmt
EOY$352,436EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$149,721BOYAmt
EOY$352,436EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$149,721BOYAmt
EOY$352,436EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$149,721BOYAmt
EOY$352,436EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$202,715ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
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$166,850CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$277,917CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$713,670CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$283,040CurrentTaxYearMinus1YearAmt
Current Tax Year$593,908CurrentTaxYearAmt
Total$2,035,385TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$166,850CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$277,917CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$713,670CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$283,040CurrentTaxYearMinus1YearAmt
Current Tax Year$593,908CurrentTaxYearAmt
Total$2,035,385TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$601,808SubstantialContributorsTotAmt
Public Support Total170$1,433,577PublicSupportTotal170Amt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$271CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$509CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$43CurrentTaxYearMinus1YearAmt
Total$823TotalAmt
FieldValueIRS element (for citing)
Total Support$2,036,208TotalSupportAmt
Gross Receipts Rltd Activities$108,514GrossReceiptsRltdActivitiesAmt
Public Support CY1700.70400PublicSupportCY170Pct
Public Support PY1700.71370PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
Explanation823ExplanationTxt

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

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$660,815TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$660,815RevenueSubtotalAmt
Total Revenue Per Form990$660,815TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$458,100TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$458,100ExpensesSubtotalAmt
Total Expenses Per Form990$458,100TotalExpensesPerForm990Amt

Schedule F IRS990ScheduleF

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

Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)

RegionRegionTxtType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
MIDDLE EASTGRANTS TO RECIPIENTSLEADERSHIP DEVELOPMT$360,000
UKRAINEGRANTS TO RECIPIENTSMENTAL SUPPORT$42,500
FieldValueIRS element (for citing)
Subtotal Spent$402,500SubtotalSpentAmt
Total Spent$402,500TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)

Purpose Of GrantPurposeOfGrantTxtCash GrantCashGrantAmtManner Of Cash DisbursementMannerOfCashDisbursementTxt
GLOBAL LEADERSHIP$360,000ELECTRONIC FUND
MENTAL SUPPORT$42,500ELECTRONIC FUND
FieldValueIRS element (for citing)
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE F, PAGE 1, PART I, LINE 2JCC GLOBAL USA INC. DECIDES WHEN AND WHERE THEY WANT TO TRANSFER TO JCC GLOBAL IN ISRAEL AND MONITORS THAT ORGANIZATION'S USE OF GRANT FUNDS BY RECEIVING FROM JCC GLOBAL IN ISRAEL DOCUMENTATION AND REPORTS DETAILING HOW THE FUNDS WERE USED.
SCHEDULE F, PAGE 1, PART I, LINE 3MIDDLE EAST 360,000 0 UKRAINE 42,500 0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VILINE 8B - JCC GLOBAL USA DOES NOT HAVE ANY COMMITTEES THAT ACT ON BEHALF OF THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 11BTHE DIRECTORS ARE PROVIDED A DRAFT OF THE FORM 990 FOR REVIEW AND COMMENTS PRIOR TO FILING WITH THE IRS. COMMENTS ARE FORWARDED TO THE ACCOUNTING FIRM THAT PREPARES THE FORM 990 FOR RESOLUTION AND REVISION AS NECESSARY.
FORM 990, PAGE 6, PART VI, LINE 12CEMPLOYEES AND BOARD MEMBERS HAVE AN OBLIGATION TO CONDUCT BUSINESS WITHIN GUIDELINES THAT PROHIBIT ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. THIS POLICY ESTABLISHES ONLY THE FRAMEWORK WITHIN WHICH JCC GLOBAL USA, INC. WISHES ITS BUSINESS TO OPERATE. THE PURPOSE OF THESE GUIDELINES IS TO PROVIDE GENERAL DIRECTION SO THAT BOARD MEMBERS AND EMPLOYEES CAN SEEK FURTHER CLARIFICATION ON ISSUES RELATED TO THE SUBJECT OF ACCEPTABLE STANDARDS OF OPERATION. AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OCCURS WHEN A BOARD MEMBER OR EMPLOYEE IS IN A POSITION TO INFLUENCE A DECISION THAT MAY RESULT IN PERSONAL GAIN OR GAIN FOR A RELATIVE AS A RESULT OF JCC GLOBAL USA, INC.S BUSINESS DEALINGS. FOR THE PURPOSE OF THIS POLICY, A RELATIVE IS ANY PERSON WHO IS RELATED BY BLOOD OR MARRIAGE, OR WHOSE RELATIONSHIP WITH THE BOARD MEMBER OR EMPLOYEE IS SIMILAR TO THAT OF PERSONS WHO ARE RELATED BY BLOOD OR MARRIAGE. NO PRESUMPTION OF A CONFLICT IS CREATED BY THE MERE EXISTENCE OF A RELATIONSHIP WITH OUTSIDE FIRMS. HOWEVER, IF A BOARD MEMBER OR EMPLOYEE HAS ANY INFLUENCE ON ANY MATERIAL BUSINESS TRANSACTIONS, IT IS IMPERATIVE THAT HE OR SHE DISCLOSES TO AN OFFICER OF THE ORGANIZATION AS SOON AS POSSIBLE THE EXISTENCE OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST SO THAT SAFEGUARDS CAN BE ESTABLISHED TO PROTECT ALL PARTIES. PERSONAL GAIN MAY RESULT NOT ONLY IN CASES WHERE A BOARD MEMBER, AN EMPLOYEE, OR A RELATIVE HAS A SIGNIFICANT OWNERSHIP IN A FIRM WITH WHICH JCC GLOBAL USA, INC. DOES BUSINESS,BUT ALSO WHEN A BOARD MEMBER, AN EMPLOYEE, OR RELATIVE RECEIVES ANY KICKBACK, BRIBE, SUBSTANTIAL GIFT, OR SPECIAL CONSIDERATION AS A RESULT OF ANY TRANSACTION OR BUSINESS DEALINGS INVOLVING JCC GLOBAL USA, INC.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS ARE AVAILABLE TO THE PUBLIC.

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