JF&CS FOUNDATION INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
JF&CS FOUNDATION INC (EIN 20-8060747)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-03-11
IRS object ID
201530709349300408
Schema version
2013v4.0
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)
Return2015-03-11T09:30:59-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN582161308PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BROOKS MCGINNIS & COMPANY LLCBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15871 GLENRIDGE DR NE STE 200AddressLine1
CityATLANTACity
StateGAState
ZIP Code303285305ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN208060747EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JF&CS FOUNDATION INCBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlJF&CBusinessNameControlTxt
Phone7706779300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14549 CHAMBLEE DUNWOODY ROADAddressLine1
CityATLANTACity
StateGAState
ZIP Code30338ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDEBI MCNEILPersonNm
Person TitleCFOPersonTitleTxt
Phone7706779300PhoneNum
Signature2015-03-10SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJACK L MCGINNISPreparerPersonNm
PTINP01253324PTIN
Phone4045314940PhoneNum
Preparation2015-03-11PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGARY MILLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14549 CHAMBLEE DUNWOODY ROADAddressLine1
CityATLANTACity
StateGAState
ZIP Code30338ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$5,393,187GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.YOURTOOLSFORLIVING.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2006FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTO PROVIDE FUNDING FOR PROGRAMS, CAPITAL EXPENDITURES AND OTHER NEEDS OF JEWISH FAMILY & CAREER SERVICES WHEN SUCH FUNDING IS OTHERWISE NOT AVAILABLE.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers800TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$166,014PYInvestmentIncomeAmt
CY Investment Income$650,203CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$166,014PYTotalRevenueAmt
CY Total Revenue$650,203CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$26,868PYOtherExpensesAmt
CY Other Expenses$24,614CYOtherExpensesAmt
PY Total Expenses$26,868PYTotalExpensesAmt
CY Total Expenses$24,614CYTotalExpensesAmt
PY Revenues Less Expenses$139,146PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$625,589CYRevenuesLessExpensesAmt
Total Assets BOY$4,184,009TotalAssetsBOYAmt
Total Assets EOY$4,536,832TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,184,009NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,536,832NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE FUNDING FOR PROGRAMS, CAPITAL EXPENDITURES AND OTHER NEEDS OF JEWISH FAMILY & CAREER SERVICES WHEN SUCH FUNDING IS OTHERWISE NOT AVAILABLE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$24,614ExpenseAmt
DescJF&CS FOUNDATION IS A TAX EXEMPT SUPPORTING ORGANIZATION TO JEWISH FAMILY & CAREER SERVICES ("JF&CS") (EIN:58-1479212), 501(C)(3) TAX EXEMPT ORGANIZATION. THE PRIMARY ACTIVITIES ARE TO FUND NEW PROGRAMS AND ACTIVITIES OF JF&CS WHEN SUCH FUNDING IS OTHERWISE UNAVAILABLE AND TO FUND CAPITAL IMPROVEMENTS OF JF&CS. JF&CS SERVES MORE THAN 30,000 CLIENTS PER YEAR THROUGH A VARIETY OF SOCIAL SERVICE PROGRAMS.Desc
Total Program Service Expenses$24,614TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
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 OrganizationsfalseGrantsToOrganizationsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
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
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDEBI RICE MCNEILPersonNm
Phone7706779300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14549 CHAMBLEE DUNWOODY ROADAddressLine1
CityATLANTACity
StateGAState
ZIP Code30338ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVID WITT
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
SETH COHEN
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
MICHAEL LEVY
TREASURER/SE1.00Yes (X)Yes (X)$0$0$0
FRANK BUTTERFIELD
BOARD MEMBER1.00Yes (X)$0$0$0
JOHN PERLMAN
BOARD MEMBER1.00Yes (X)$0$0$0
LYNN REDD
BOARD MEMBER1.00Yes (X)$0$0$0
MICHAEL MERLIN
BOARD MEMBER1.00Yes (X)$0$0$0
GARY MILLER
CEO40.00Yes (X)$0$283,886$99,484
DEBI RICE MCNEIL
CFO40.00Yes (X)$0$124,893$9,586
FieldValueIRS element (for citing)
Tot Reportable Comp Rltd Org$408,779TotReportableCompRltdOrgAmt
Total Other Compensation$109,070TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$121,950TotalRevenueColumnAmt
Exclusion$121,950ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$5,271,237SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,742,984SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$528,253SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$528,253TotalRevenueColumnAmt
Exclusion$528,253ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$650,203TotalRevenueColumnAmt
Exclusion$650,203ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt
Program Services$3,000ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$21,614TotalAmt
Program Services$21,614ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$24,614TotalAmt
Program Services$24,614ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,823,124BOYAmt
EOY$4,338,768EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$49,936BOYAmt
EOY$50,000EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$310,949BOYAmt
EOY$148,064EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,184,009BOYAmt
EOY$4,536,832EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$505,481BOYAmt
EOY$515,523EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,038,809BOYAmt
EOY$1,378,667EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,639,719BOYAmt
EOY$2,642,642EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,184,009BOYAmt
EOY$4,536,832EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,184,009BOYAmt
EOY$4,536,832EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$625,589ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$81,702NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$191,064OtherChangesInNetAssetsAmt
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)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
CertificationYes (X)CertificationInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1JEWISH FAMILY & CAREER SERVICES INCBusinessNameLine1
FieldValueIRS element (for citing)
EIN581479212EIN
Organization Type7OrganizationTypeDesc
Governing Document ListedYes (true)GoverningDocumentListedInd
Supported Org NotifiedYes (true)SupportedOrgNotifiedInd
US OrganizedYes (true)USOrganizedInd
Support$312,496SupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$312,496SupportSumAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,184,009BeginningYearBalanceAmt
Contributions$94,807ContributionsAmt
Investment Earnings Or Losses$568,498InvestmentEarningsOrLossesAmt
Other Expenditures$312,496OtherExpendituresAmt
End Year Balance$4,534,818EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,034,098BeginningYearBalanceAmt
Contributions$169,062ContributionsAmt
Investment Earnings Or Losses$317,653InvestmentEarningsOrLossesAmt
Other Expenditures$336,804OtherExpendituresAmt
End Year Balance$4,184,009EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,239,623BeginningYearBalanceAmt
Contributions$264,381ContributionsAmt
Investment Earnings Or Losses-$30,664InvestmentEarningsOrLossesAmt
Other Expenditures$439,241OtherExpendituresAmt
End Year Balance$4,034,099EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,830,407BeginningYearBalanceAmt
Contributions$163,420ContributionsAmt
Investment Earnings Or Losses$471,367InvestmentEarningsOrLossesAmt
Other Expenditures$225,571OtherExpendituresAmt
End Year Balance$4,239,623EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,387,890BeginningYearBalanceAmt
Contributions$597,694ContributionsAmt
Investment Earnings Or Losses$361,875InvestmentEarningsOrLossesAmt
Other Expenditures$517,052OtherExpendituresAmt
End Year Balance$3,830,407EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.11000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.59000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.30000TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (true)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
Total Rev Etc Audited Fincl Stmt$664,946TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$81,702NetUnrealizedGainsInvstAmt
Other Revenue$96,445OtherRevenueAmt
Revenue Not Reported$14,743RevenueNotReportedAmt
Revenue Subtotal$650,203RevenueSubtotalAmt
Total Revenue Per Form990$650,203TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$312,123TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$287,509OtherExpensesIncludedAmt
Expenses Not Reported$287,509ExpensesNotReportedAmt
Expenses Subtotal$24,614ExpensesSubtotalAmt
Total Expenses Per Form990$24,614TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 2, PART V, LINE 4FOR PROGRAMMING, CAPITAL EXPENDITURES AND OTHER NEEDS OF JEWISH FAMILY & CAREER SERVICES, INC.
SCHEDULE D, PAGE 3, PART XTHE ORGANIZATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED JUNE 30, 2014 AND 2013, THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME, AND ACCORDINGLY, NO UNRELATED BUSINESS INCOME TAX. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS (BASED UPON A "MORE-LIKELY-THAN-NOT" STANDARD FOR SUBSTANTIATION). THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE REGULATORY AUTHORITIES FOR ALL OPEN YEARS, WHICH TYPICALLY INCLUDE THE LAST THREE YEARS FILED.
SCHEDULE D, PAGE 4, PART XI, LINE 2DTRANSFERS TO JF&CS FOUNDATION, INC. 96,445
SCHEDULE D, PAGE 4, PART XII, LINE 2DTRANSFERS FROM JF&CS FOUNDATION, INC. 287,509

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
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

FieldValueIRS element (for citing)
PersonGARY MILLERPersonNm
TitleCEOTitleTxt
Compensation Based On Rltd Orgs$283,886CompensationBasedOnRltdOrgsAmt
Deferred Comp Rltd Orgs$85,720DeferredCompRltdOrgsAmt
Nontaxable Benefits Rltd Orgs$13,764NontaxableBenefitsRltdOrgsAmt
Total Compensation Rltd Orgs$383,370TotalCompensationRltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 2DAVID WITT SETH COHEN PRESIDENT VP FATHER/SON-IN LAW
FORM 990, PAGE 6, PART VI, LINE 11BTHE DRAFT IS REVIEWED BY THE BOARD BEFORE IT IS FINALIZED.
FORM 990, PAGE 6, PART VI, LINE 12CANNUAL PROCESS STARTED IN FY09
FORM 990, PAGE 6, PART VI, LINE 15ATHE CHIEF EXECUTIVE OFFICER EMPLOYMENT CONTRACT IS ESTABLISHED AND APPROVED BY AN INDEPENDENT COMMITTEE CONSISTING OF THE BOARD PRESIDENT, IMMEDIATE PAST PRESIDENT AND FIRST VICE PRESIDENT. THE BOARD OF DIRECTORS AUTHORIZES THE CHIEF EXECUTIVE OFFICER TO DETERMINE PAYROLL FOR ALL STAFF INCLUDING THE CHIEF OPERATING OFFICER AND CHIEF FINANCIAL OFFICER. COMPENSATION IS REVIEWED ANNUALLY FOR ALL EMPLOYEES AND ADJUSTED BASED ON PERFORMANCE, MARKET DATA, AND THE FINANCIAL CONDITION OF THE AGENCY.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION IS REVIEWED ANNUALLY FOR ALL EMPLOYEES AND ADJUSTED BASED ON PERFORMANCE, MARKET DATA, AND THE FINANCIAL CONDITION OF THE AGENCY.
FORM 990, PAGE 6, PART VI, LINE 19ANNUAL REPORT AND CONFLICT OF INTEREST POLICY ARE AVAILABLE ON WEBSITE. ALL OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PAGE 7, PART VIIPARENT ORGANIZATION HAS FILED A CONSOLIDATED RETURN
FORM 990, PAGE 7, PART VIICOMPENSATION OF OFFICERS, DIRECTORS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES ARE APPROVED BY THE RELATED PARTY ORGANIZATION, JEWISH FAMILY & CAREER SERVICES, INC.'S BOARD OF DIRECTORS. COMPENSATED OFFICERS AND EMPLOYEES ARE PAID BY THE RELATED ORGANIZATION, NOT JF&CS FOUNDATION, INC. BECAUSE THESE INDIVIDUALS ARE EMPLOYEES OF THE RELATED ORGANIZATION.
FORM 990, PART XI, LINE 9TRANSFERS TO JF&CS FOUNDATION, INC. 96,445 TRANSFERS FROM JF&CS FOUNDATION, INC. -287,509

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1JEWISH FAMILY & CAREER SERVICESINCBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line14549 CHAMBLEE DUNWOODY RDAddressLine1
CityATLANTACity
StateGAState
ZIP Code30338ZIPCode
FieldValueIRS element (for citing)
EIN581479212EIN
Primary ActivitiesSERVICESPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status7PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
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

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
JEWISH FAMILY & CAREER SERVICES
B$287,509CASH
JEWISH FAMILY & CAREER SERVICES
C$96,445CASH

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