2013-02-15T10:03:51-06:00 2012-06-30 540737372 PBMARES LLP 150 BOUSH STREET SUITE 400 NORFOLK VA 23510 990 2011-07-01 541934907 TJF HOLDINGS LLC C/O TIDEWATER JEWISH FOUNDATION INC TJFH 7579656100 5000 CORPORATE WOODS DRIVE NO 200 VIRGINIA BEACH VA 23462 PHILIP ROVNER 7579656100 2013-02-13 1 BRIAN WINDLEY P00537045 7576274644 2013-02-13 X 2011 2016-03-07 17:11:31Z PHILIP ROVNER 5000 CORPORATE WOODS DRIVE NO 200 VIRGINIA BEACH VA 23462 142617 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. 29 29 0 0 0 0 23538 17321 0 0 -19000 15862 2479 -23697 7017 9486 0 3405 0 0 0 0 0 0 0 41897 41783 41897 45188 -34880 -35702 2030264 1996999 166848 156413 1863416 1840586 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 3405 3405 GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC. 3405 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 3 0 0 0 0 0 0 0 0 0 0 0 0 X 29 29 1 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X PHILIP ROVNER 7579656100 5000 CORPORATE WOODS DRIVE SUITE VIRGINIA BEACH VA 23462 ADAM WHITE 0.50 X 0 0 0 AMY LEVY 0.50 X 0 0 0 ALVIN WALL 0.50 X 0 0 0 ANDREW KLINE 0.50 X 0 0 0 ANDREW FINK 0.50 X 0 0 0 ANNABEL SACKS 0.50 X 0 0 0 HAROLD SACKS 0.50 X 0 0 0 JASON HOFFMAN 2.00 X 0 0 0 JERROLD MILLER 2.00 X 0 0 0 JOEL JASON 0.50 X 0 0 0 KURT ROSENBACH 0.50 X 0 0 0 LJ RICHMAN 0.50 X 0 0 0 LAWRENCE FLEDER 0.50 X 0 0 0 LAWRENCE STEINGOLD 0.50 X 0 0 0 LEON SARFAN 0.50 X 0 0 0 MIMI KARESH 2.00 X 0 0 0 NATHAN JAFFE 0.50 X 0 0 0 KEVIN LEFCOE 0.50 X 0 0 0 PAUL PECK 0.50 X 0 0 0 ROBERT COPELAND 0.50 X 0 0 0 RON KRAMER 0.50 X 0 0 0 STANWOOD DICKMAN 2.00 X X 0 0 0 MICHAEL BLACHMAN 2.00 X X 0 0 0 MORTON GOLDMEIER 0.50 X 0 0 0 RALPH GOLDSTEIN 0.50 X 0 0 0 JODY WAGNER 2.00 X X 0 0 0 MICHAEL BARNEY 2.00 X 0 0 0 STEWART KAHN 0.50 X 0 0 0 DR EDWARD KAROTKIN 0.50 X 0 0 0 PHILIP ROVNER 5.00 X 0 263541 12731 JAMES PARRISH 5.00 X 0 91667 8273 0 355208 21004 0 0 1 0 0 17321 17321 15862 15862 109434 133131 -23697 -23697 -23697 9486 0 0 -7835 3405 3405 19973 19973 5362 5362 DISTRIBUTIONS FROM CGA' 15134 15134 DIRECT FUND EXPENSES 1314 1314 45188 3405 41783 0 23515 27111 1305 0 1596000 1626000 1596000 379444 373888 2030264 1996999 0 5511 0 161337 156413 166848 156413 X 1863416 1840586 1863416 1840586 2030264 1996999 X -35702 12872 X X 0 1 1 X 0 X X 0 0 0 TIDEWATER JEWISH FOUNDATION 541653165 7 1 1 1 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 416995 416995 1179005 1179005 1596000 WILSON MORTGAGE-WINDBROOK 784 138280 COTTINGHAM MORTGAGE-WINDBROOK 117804 MORTGAGE-WINDBROOK II 117804 373888 PV OF FUTURE DISTRIBUTIONS-CHAR. GIFT ANNUITIES 156413 156413 9486 45188 -35702 -30000 42872 12872 -22830 142616 -1 133131 133130 9486 0 9486 135446 90258 90258 45188 0 45188 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: TJF, ITS SUPPORTING FOUNDATIONS, AND AFFILIATES, 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, IF ANY, 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 CONSOLIDATED 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, 2012. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES INCURRED, IF ANY, RELATED TO INCOME TAX POSITIONS AS OTHER INTEREST EXPENSE AND PENALTIES EXPENSE, RESPECTIVELY. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE OR LOCAL AUTHORITIES FOR YEARS BEFORE 2008. PART XI, LINE 8 - OTHER ADJUSTMENTS: CURRENT YEAR DEPRECIATION 42,872. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 90,258. RENTAL DEPRECIATION EXPENSE 42,873. PART XIII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 90,258. X X X X X 0 0 0 0 0 0 0 0 0 PHILIP ROVNER 0 263541 0 0 0 0 0 8318 0 4413 0 276272 0 0 FORM 990, PART VI, SECTION A, LINE 2 ANNABEL SACKS, A "LIFE TRUSTEE" BY VIRTUE OF HER DESIGNATION AS A MEMBER OF TJF'S EXECUTIVE COMMITTEE, IS AFFORDED A VOTE ACCORDING TO THE BYLAWS AND IS MARRIED TO HAROLD SACKS, ALSO AFFORDED A VOTE ACCORDING TO THE BYLAWS BY VIRTUE OF HIS DESIGNATION AS "EXECUTIVE DIRECTOR EMERITUS." 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 11 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 B, LINE 15A THE RELATED ORGANIZATION USES COMPARABILITY DATA TO EVALUATE OFFICER COMPENSATION. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: PRIOR PERIOD ADJUSTMENTS: -30,000. CURRENT YEAR DEPRECIATION 42,872. TOTAL TO FORM 990, PART XI, LINE 5: 12,872. 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. FORM 99, PART V, Q 1C QUESTION 1C DOES NOT APPLY TO THE ORGANIZATION BECAUSE THE ORGANIZATION DID NOT HAVE BACKUP WITHHOLDING FOR REPORTABLE PAYMENTS TO VENDORS AND REPORTABLE GAMING WINNINGS. FORM 990, SCH R AMONG THE CURRENT DIRECTORS AND OFFICERS, THE FOLLOWING RELATIONSHIPS WITH RELATED ORGANIZATIONS EXIST: -ROBERT COPELAND, LIFE TRUSTEE/EXECUTIVE COMMITTEE MEMBER, IS FATHER OF FOUR CURRENT DIRECTORS OF THE COPELAND FAMILY FOUNDATION, A SUPPORTING ORGANIZATION -PHILIP ROVNER, WHO, AS CEO OF TJF, SERVES AS APPOINTED REPRESENTATIVE OF TJF FOR THE FOLLOWING SUPPORTING ORGANIZATIONS (AND MAY HAVE MULTIPLE VOTES AS PROVIDED IN THOSE ORGANIZATIONS BYLAWS): -DIRECTOR AND SECRETARY, JEWISH FAMILY SERVICE FOUNDATION, INC. -DIRECTOR, CONGREGATION BETH EL FOUNDATION -DIRECTOR AND SECRETARY, JEWISH COMMUNITY CENTER OF SOUTH HAMPTON ROADS FOUNDATION, INC. -DIRECTOR, HEBREW ACADEMY OF TIDEWATER FOUNDATION, INC. -DIRECTOR AND SECRETARY, TAVIA & FREDA GORDON FAMILY FOUNDATION, INC. -DIRECTOR AND SECRETARY/TREASURER, SIMON FAMILY FOUNDATION, INC. -DIRECTOR AND SECRETARY, COPELAND FAMILY FOUNDATION, INC. -DIRECTOR AND SECRETARY, MARIE A. MANSBACH MEMORIAL STUDENT MOTIVATION PROGRAM -DIRECTOR, BANGEL-LEGUM FOUNDATION, INC. -DIRECTOR AND SECRETARY/TREASURER, TEMPLE ISRAEL FOUNDATION, INC. -DIRECTOR, HERBERT AND CAROLYN BANGEL FAMILY FOUNDATION -DIRECTOR AND SECRETARY, HELEN G. AND WARREN L. ALECK FOUNDATION TIDEWATER JEWISH FOUNDATION INC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH VA 23462 541653165 SUPPORT VA 501(C)(3) 7 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0