{"success":true,"data":{"_id":541934907,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the Tidewater Jewish FOundation, Inc.","year":2009,"name":"TJF Holdings LLC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"Philip Rovner","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":27,"tax_period_begin":"2009-07-01T00:00:00","tax_period_end":"2010-06-30T00:00:00","address":"5000 Corporate Woods Drive No 200, Virginia Beach, VA, 23462, USA","city":"Virginia Beach","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c determination":true,"Number of voting members":27,"Number of independent voting members":27,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":33914,"Contributions":{"value":0},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":-3836,"Investment income total":4774,"Net investment gain":-8610},"Other revenues":{"value":37750,"Net rental income":37750}},"Expenses":{"value":95608,"Grant expense":{"value":6493,"Grants to domestic orgs":6493},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":89115,"Management services":20652,"Depreciation and depletion":47621,"Itemized Expenses":{"value":20842,"VARIOUS":20842}}},"Assets":{"value":2052304,"Land, building, equipment":1909800,"Other assets":142504},"Liabilities":{"value":191561,"Unsecured notes loans payable":1724,"Other liabilities":189837},"Fund balance":{"value":1860743},"Form990Details":{"program_service_accomplishments":[{"description":"Grants paid to support the charitable purpose of the Tidewater Jewish FOundation, Inc.","expense":6493,"grants":6493}],"functional_expense_allocations":{"management_fees":{"management_and_general":20652,"total":20652},"depreciation_depletion":{"management_and_general":47621,"total":47621}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true},"principal_officer_detail":{"person_name":"Philip Rovner","address_line1":"5000 Corporate Woods Drive No 200","city":"Virginia Beach","state":"VA","zip":"23462"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"7579656100","business_name_line1":"Philip Rovner","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"Virginia Beach","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director/Gift Acceptance C","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Life Trustee/Exec. Comm. C","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Exec Dir. Emeritus","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director/Investment Comm.","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director/Audit Comm. Chair","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Life Trustee/Exec. Comm. C","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director/Grants Comm. Chai","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Manager / TJF CEO","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":230222,"other_compensation":11378,"individual_trustee_or_director":true,"officer":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Life Trustee/Exec. Comm. C","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Life Trustee/Exec. Comm. C","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Treasurer/Director","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director/Secretary","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director and Chairman","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TJF CFO (from 4/09)","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":63024,"other_compensation":2331,"officer":true},{"title":"TJF CFO (thru 01/09)","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":12610,"other_compensation":334,"former":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":6493,"rows":[{"ein":541653165,"organization_type":"11a","support_amount":6493,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"Tidewater Jewish Foundation Inc"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":47000,"other_cost_or_other_basis":496284,"book_value":543284},"buildings":{"other_cost_or_other_basis":1366516,"book_value":1366516},"total_book_value":1909800},"other_assets":{"assets":[{"description":"Wilson Mortgage-Windbrook 784","book_value":142504}],"total_book_value":142504},"other_liabilities":{"liabilities":[{"description":"PV of Future Distributions-Char. Gift Annuities","amount":166163},{"description":"Fees Payable to Tidewater Jewish Foundation","amount":23674}],"total_liability":189837},"net_assets_reconciliation":{"total_revenue":33914,"total_expenses":95608,"excess_or_deficit_for_year":-61694,"net_unrealized_gains_losses_on_investments":-9975,"other_amount":47623,"total_adjustments":37648,"excess_or_deficit_per_financial_statements":-24046},"revenue_reconciliation":{"total_revenue_audited_financial_statements":128647,"net_unrealized_gains_investments":-9975,"other_revenue":104708,"revenue_not_reported":94733,"revenue_subtotal":33914,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":33914},"expense_reconciliation":{"total_expenses_audited_financial_statements":152694,"other_expenses_included":104707,"expenses_not_reported":104707,"expenses_subtotal":47987,"other_expenses_not_included":47621,"expenses_not_reported_financial_statement":47621,"total_expenses_per_990":95608},"supplemental_information":[{"identifier":"Part X:","explanation":"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, 2010. With few exceptions, the Foundation is no longer subject to income tax examinations by federal, state or local authorities for years before 2006."},{"identifier":"Part XI, Line 8 - Other Adjustments:","explanation":"Market Value Adjustment: 2. Depreciation: 47621."},{"identifier":"Part XII, Line 2d - Other Adjustments:","explanation":"Market Value Adjustment: 1. Rental Expenses: 94675. Settlment Costs: 10032."},{"identifier":"Part XIII, Line 2d - Other Adjustments:","explanation":"Rental Expenses: 94675. Settlement Costs: 10032."},{"identifier":"Part XIII, Line 4b - Other Adjustments:","explanation":"Depreciation: 47621."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":6493,"reported_domestic_org_grants_program_services":6493,"grants":[{"ein":541653165,"irc_section":"501(c)(3)","cash":6493,"purpose":"Support","address_line1":"5000 Corporate Woods Drive Suite","address_line2":"200","city":"Virginia Beach","state":"VA","zip":"23464","name":"Tidewater Jewish Foundation Inc","address":"5000 Corporate Woods Drive Suite, 200, Virginia Beach, VA, 23464"}],"total_domestic_grants":6493,"total_domestic_program_services":6493,"detail_org_grants_total":6493,"detail_domestic_grants_total":6493,"supplemental_information":[{"identifier":"Procedure for Monitoring Grants in the U.S.:","form_and_line_reference":"Part I, Line 2:","explanation":"Schedule I, 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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"Schedule I, 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.","form_and_line_reference":"Part I, Line 2:"}},"ScheduleJ":{"compensation_process":{"compensation_committee":true,"form_990_of_other_organizations":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"business_name_line1":"Philip Rovner","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":230222,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7388,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":3990,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":241600,"name":"Philip Rovner"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"Tidewater Jewish Foundation Inc","exempt_code_section":"501(c)(3)","public_charity_status":"7","legal_domicile_state":"VA","address_line1":"5000 Corporate Woods Drive Suite 20","city":"Virginia Beach","state":"VA","zip":"23462","name":"Tidewater Jewish Foundation Inc","address":"5000 Corporate Woods Drive Suite 20, Virginia Beach, VA, 23462"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":false,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201121339349303322_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2011,"name":"TJF HOLDINGS LLC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"PHILIP ROVNER","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2011-07-01T00:00:00","tax_period_end":"2012-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":29,"Number of independent voting members":29,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":9486,"Contributions":{"value":17321,"Other contributions":17321},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":15862,"Investment income total":15862},"Other revenues":{"value":-23697,"Net rental income":-23697}},"Expenses":{"value":45188,"Grant expense":{"value":3405,"Grants to domestic orgs":3405},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":41783,"Management services":19973,"Insurance":5362,"Itemized Expenses":{"value":16448,"VARIOUS":16448}}},"Assets":{"value":1996999,"Non-interest bearing cash":27111,"Prepaid expenses deferred charges":0,"Land, building, equipment":1596000,"Other assets":373888},"Liabilities":{"value":156413,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":156413},"Fund balance":{"value":1840586},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC.","expense":3405,"grants":3405}],"functional_expense_allocations":{"management_fees":{"management_and_general":19973,"total":19973},"insurance":{"management_and_general":5362,"total":5362}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"PHILIP ROVNER","address_line1":"5000 CORPORATE WOODS DRIVE NO 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"7579656100","business_name_line1":"PHILIP ROVNER","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"EXEC DIR. EMERITUS","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"INVESTMENT CHAIR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"NOMINATING CHAIR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"AUDIT CHAIR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"GRANTS CHAIR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR/CHAIR-ELECT","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TREASURER","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"CHAIRMAN","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TJF CEO","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":263541,"other_compensation":12731,"officer":true},{"title":"CFO","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":91667,"other_compensation":8273,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":0,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":416995,"book_value":416995},"buildings":{"investment_cost_or_other_basis":1179005,"book_value":1179005},"total_book_value":1596000},"other_assets":{"assets":[{"description":"WILSON MORTGAGE-WINDBROOK 784","book_value":138280},{"description":"COTTINGHAM MORTGAGE-WINDBROOK","book_value":117804},{"description":"MORTGAGE-WINDBROOK II","book_value":117804}],"total_book_value":373888},"other_liabilities":{"liabilities":[{"description":"PV OF FUTURE DISTRIBUTIONS-CHAR. GIFT ANNUITIES","amount":156413}],"total_liability":156413},"net_assets_reconciliation":{"total_revenue":9486,"total_expenses":45188,"excess_or_deficit_for_year":-35702,"prior_period_adjustments":-30000,"other_amount":42872,"total_adjustments":12872,"excess_or_deficit_per_financial_statements":-22830},"revenue_reconciliation":{"total_revenue_audited_financial_statements":142616,"net_unrealized_gains_investments":-1,"other_revenue":133131,"revenue_not_reported":133130,"revenue_subtotal":9486,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":9486},"expense_reconciliation":{"total_expenses_audited_financial_statements":135446,"other_expenses_included":90258,"expenses_not_reported":90258,"expenses_subtotal":45188,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":45188},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","explanation":"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."},{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"CURRENT YEAR DEPRECIATION 42,872."},{"identifier":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"RENTAL EXPENSES 90,258. RENTAL DEPRECIATION EXPENSE 42,873."},{"identifier":"PART XIII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"RENTAL EXPENSES 90,258."}]},"ScheduleI":{"reported_domestic_org_grants":3405,"reported_domestic_org_grants_program_services":3405,"total_domestic_grants":3405,"total_domestic_program_services":3405,"grant_monitoring":{"claims_monitoring_procedures":false,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false}},"ScheduleJ":{"compensation_process":{"compensation_committee":true,"form_990_of_other_organizations":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"PHILIP ROVNER","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":263541,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":8318,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":4413,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":276272,"name":"PHILIP ROVNER"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","primary_activities":"SUPPORT","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201340469349300534_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2012,"name":"TJF HOLDINGS LLC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"PHILIP ROVNER","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2012-07-01T00:00:00","tax_period_end":"2013-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":27,"Number of independent voting members":27,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":40722,"Contributions":{"value":5009,"Other contributions":5009},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":16445,"Investment income total":16445},"Other revenues":{"value":19268,"Net rental income":19268}},"Expenses":{"value":35312,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":35312,"Management services":20178,"Itemized Expenses":15134}},"Assets":{"value":1715915,"Non-interest bearing cash":68305,"Land, building, equipment":1280000,"Other assets":367610},"Liabilities":{"value":151403,"Other liabilities":151403},"Fund balance":{"value":1564512},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC.","expense":0,"grants":0,"revenue":0}],"functional_expense_allocations":{"management_fees":{"management_and_general":20178,"total":20178}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"PHILIP ROVNER","address_line1":"5000 CORPORATE WOODS DRIVE NO 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"7579656100","business_name_line1":"PHILIP ROVNER","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"EXEC DIR. EMERITUS","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"INVESTMENT CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"CHAIRMAN-ELECT/GRANTS CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"AUDIT CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TREASURER","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"CHAIRMAN/NOMINATING CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"CEO - TJF","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":281422,"other_compensation":15548,"officer":true},{"title":"CFO","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":104407,"other_compensation":20876,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":0,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":330805,"book_value":330805},"buildings":{"investment_cost_or_other_basis":949195,"book_value":949195},"total_book_value":1280000},"other_assets":{"assets":[{"description":"WILSON MORTGAGE-WINDBROOK 784","book_value":136184},{"description":"COTTINGHAM MORTGAGE-WINDBROOK","book_value":115560},{"description":"MORTGAGE-WINDBROOK II","book_value":115866}],"total_book_value":367610},"other_liabilities":{"liabilities":[{"description":"PV OF FUTURE DISTRIBUTIONS-CHAR. GIFT ANNUITIES","amount":151403}],"total_liability":151403,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":168962,"other_revenue":128240,"revenue_not_reported":128240,"revenue_subtotal":40722,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":40722},"expense_reconciliation":{"total_expenses_audited_financial_statements":129036,"other_expenses_included":93724,"expenses_not_reported":93724,"expenses_subtotal":35312,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":35312},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","explanation":"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, 2013. 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 2009."},{"identifier":"PART XI, LINE 2D - OTHER ADJUSTMENTS:","explanation":"RENTAL EXPENSES 93,724. RENTAL DEPRECIATION EXPENSE 34,516."},{"identifier":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"RENTAL EXPENSES 93,724."}]},"ScheduleJ":{"compensation_process":{"compensation_committee":true,"form_990_of_other_organizations":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"PHILIP ROVNER","title":"CEO - TJF","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":281422,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7500,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":8048,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":296970,"name":"PHILIP ROVNER"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","primary_activities":"SUPPORT","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201400579349300030_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2014,"name":"TJF HOLDINGS LLC C/O TIDEWATER JEWISH FOUNDATION INC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"SCOTT KAPLAN","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":30,"Number of independent voting members":30,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":769526,"Contributions":{"value":815130,"Other contributions":815130},"Program revenue":{"value":0},"Investment income":{"value":30009,"Investment income total":15237,"Net investment gain":14772},"Other revenues":{"value":-75613,"Net rental income":-75613}},"Expenses":{"value":642514,"Grant expense":{"value":601633,"Grants to domestic orgs":601633},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":40881,"Management services":22682,"Itemized Expenses":{"value":18199,"DISTRIBUTIONS FROM CGA'":15134,"DIRECT FUND EXPENSES":3065}},"Functional Expenses":{"Program Service Expenses":601633,"Management And General Expenses":40881,"Fundraising Expenses":0}},"Assets":{"value":2121088,"Non-interest bearing cash":1461,"Land, building, equipment":1540000,"Investments other":136000,"Other assets":443627},"Liabilities":{"value":141194,"Other liabilities":141194},"Fund balance":{"value":1979894,"Temporarily restricted net assets":1979894},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC.","expense":601633,"grants":601633}],"functional_expense_allocations":{"management_fees":{"management_and_general":22682,"total":22682}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"SCOTT KAPLAN"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JAMES R PARRISH","phone":"7579656100","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"person_name":"ALVIN WALL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ALVIN WALL"},{"person_name":"MILES LEON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MILES LEON"},{"person_name":"ROBERT GOODMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROBERT GOODMAN"},{"person_name":"AMY LEVY","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"AMY LEVY"},{"person_name":"LAURA GROSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAURA GROSS"},{"person_name":"LAWRENCE SIEGEL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE SIEGEL"},{"person_name":"LEIGH BALTUCH","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LEIGH BALTUCH"},{"person_name":"FAY SILVERMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"FAY SILVERMAN"},{"person_name":"STEWART KAHN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEWART KAHN"},{"person_name":"EDWARD KRAMER","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"EDWARD KRAMER"},{"person_name":"BRITT SIMON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BRITT SIMON"},{"person_name":"EMILY NIED","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"EMILY NIED"},{"person_name":"KEVIN LEFCOE","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KEVIN LEFCOE"},{"person_name":"SANDRA LEON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SANDRA LEON"},{"person_name":"STEVEN GORDON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEVEN GORDON"},{"person_name":"MARC WEISS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MARC WEISS"},{"person_name":"LINDA SPINDEL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LINDA SPINDEL"},{"person_name":"JAY KLEBANOFF","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JAY KLEBANOFF"},{"person_name":"ANNABELL SACKS","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANNABELL SACKS"},{"person_name":"ARNOLD LEON","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ARNOLD LEON"},{"person_name":"ROBERT COPELAND","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROBERT COPELAND"},{"person_name":"MIMI KARESH","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MIMI KARESH"},{"person_name":"HAROLD SACKS","title":"EXEC DIR. EMERITUS","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HAROLD SACKS"},{"person_name":"LAWRENCE STEINGOLD","title":"AUDIT & FINANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE STEINGOLD"},{"person_name":"MICHAEL BARNEY","title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MICHAEL BARNEY"},{"person_name":"JASON HOFFMAN","title":"PROFESSIONAL ADVISORY COMM. CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JASON HOFFMAN"},{"person_name":"JERROLD MILLER","title":"CHAIRMAN/NOMINATING CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JERROLD MILLER"},{"person_name":"RON KRAMER","title":"PAST CHAIRMAN","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"RON KRAMER"},{"person_name":"JODY WAGNER","title":"SECRETARY","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JODY WAGNER"},{"person_name":"STANWOOD DICKMAN","title":"TREASURER","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"STANWOOD DICKMAN"},{"person_name":"SCOTT KAPLAN","title":"CEO - TJF","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":28837,"other_compensation":2207,"officer":true,"name":"SCOTT KAPLAN"},{"person_name":"RANDY PARRISH","title":"CFO - TJF","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":122132,"other_compensation":24342,"officer":true,"name":"RANDY PARRISH"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":564316,"other_support_sum":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":564316,"other_support_amount":0,"governing_document_listed":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":false,"type1_power_appoint_majority":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":655605,"book_value":655605},"buildings":{"investment_cost_or_other_basis":884395,"book_value":884395},"total_book_value":1540000},"securities":{"other_securities":[{"description":"SILVER ABERNATHY HOLDINGS LLC","book_value":72000,"method_of_valuation":"C"},{"description":"EAGLE CREEK GARDENS ASSOC LLC","book_value":45000,"method_of_valuation":"C"},{"description":"KENNESAW GARDENS ASSOC LLC","book_value":19000,"method_of_valuation":"C"}],"total_book_value":136000},"other_assets":{"assets":[{"description":"WINDBROOK MORTGAGE NOTES (4)","book_value":443627}],"total_book_value":443627},"other_liabilities":{"liabilities":[{"description":"PV OF FUTURE DISTRIBUTIONS-CHAR. GIFT ANNUITIES","amount":141194}],"total_liability":141194,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2015. 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 2011."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":601633,"reported_domestic_org_grants_program_services":601633,"total_501c3_and_government_organizations":2,"grants":[{"ein":540535603,"irc_section":"501(C)(3)","cash":60000,"purpose":"GRANT DISTRIBUTION OF WINDBROOK LIQUIDATED ASSETS","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"UNITED JEWISH FEDERATION OF TIDEWATER","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"},{"ein":541653165,"irc_section":"501(C)(3)","cash":541633,"purpose":"DISTRIBUTIONS OF LIQUIDATED ASSETS.","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"}],"total_domestic_grants":601633,"total_domestic_program_services":601633,"detail_org_grants_total":601633,"detail_domestic_grants_total":601633,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"forms_8283_received":4,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"real_estate_commercial":{"reported":true,"revenue_reported_on_990":350000,"contribution_count":1,"method_of_determining_revenues":"FAIR MARKET VALUE"},"securities_partnership_trust_interests":{"reported":true,"revenue_reported_on_990":460000,"contribution_count":3,"method_of_determining_revenues":"FAIR MARKET VALUE"}},"supplemental_information":[{"form_and_line_reference":"PART I, COLUMN (B):","explanation":"THE ORGANIZATION IS REPORTING IN PART I, COLUMN B, THE NUMBER OF CONTRIBUTIONS RECEIVED FOR ALL CATEGORIES, EXCEPT REAL ESTATE - COMMERCIAL. REAL ESTATE - COMMERCIAL IS REPORTED BY THE NUMBER OF ITEMS DONATED."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","primary_activities_text":"GRANTS AND COMMUNITY PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","amount_involved":541633,"method_of_amount_determination":"CASH","transaction_type":"B","name":"TIDEWATER JEWISH FOUNDATION INC"}]},"source_xml":"201630469349300608_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2013,"name":"TJF HOLDINGS LLC C/O TIDEWATER JEWISH FOUNDATION INC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"SCOTT KAPLAN","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":28,"Number of independent voting members":28,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":269610,"Contributions":{"value":439667,"Other contributions":439667},"Program revenue":{"value":0},"Investment income":{"value":-158499,"Investment income total":20094,"Net investment gain":-178593},"Other revenues":{"value":-11558,"Net rental income":-11558}},"Expenses":{"value":34249,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":34249,"Management services":19116,"Itemized Expenses":15133},"Functional Expenses":{"Program Service Expenses":0,"Management And General Expenses":34249,"Fundraising Expenses":0}},"Assets":{"value":2393125,"Non-interest bearing cash":753511,"Land, building, equipment":1280000,"Other assets":359614},"Liabilities":{"value":558736,"Other liabilities":558736},"Fund balance":{"value":1834389,"Temporarily restricted net assets":1834389},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC.","expense":0,"grants":0}],"functional_expense_allocations":{"management_fees":{"management_and_general":19116,"total":19116}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"SCOTT KAPLAN"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"RANDY PARRISH","phone":"7579656100","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"person_name":"ALVIN WALL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ALVIN WALL"},{"person_name":"MILES LEON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MILES LEON"},{"person_name":"ROBERT GOODMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROBERT GOODMAN"},{"person_name":"AMY LEVY","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"AMY LEVY"},{"person_name":"LAURA GROSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAURA GROSS"},{"person_name":"LAWRENCE SIEGEL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE SIEGEL"},{"person_name":"LEIGH BALTUCH","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LEIGH BALTUCH"},{"person_name":"RALPH GOLDSTEIN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RALPH GOLDSTEIN"},{"person_name":"STEWART KAHN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEWART KAHN"},{"person_name":"EDWARD KRAMER","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"EDWARD KRAMER"},{"person_name":"BRITT SIMON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"BRITT SIMON"},{"person_name":"EMILY NIED","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"EMILY NIED"},{"person_name":"KEVIN LEFCOE","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KEVIN LEFCOE"},{"person_name":"SANDRA LEON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"SANDRA LEON"},{"person_name":"STEVEN GORDON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEVEN GORDON"},{"person_name":"ANNABELL SACKS","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANNABELL SACKS"},{"person_name":"KURT ROSENBACH","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KURT ROSENBACH"},{"person_name":"ROBERT COPELAND","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ROBERT COPELAND"},{"person_name":"MIMI KARESH","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MIMI KARESH"},{"person_name":"HAROLD SACKS","title":"EXEC DIR. EMERITUS","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"HAROLD SACKS"},{"person_name":"LAWRENCE STEINGOLD","title":"AUDIT & FINANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"LAWRENCE STEINGOLD"},{"person_name":"JOEL JASON","title":"PROFESSIONAL ADVISORY COMMITTEE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JOEL JASON"},{"person_name":"MICHAEL BARNEY","title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MICHAEL BARNEY"},{"person_name":"JASON HOFFMAN","title":"INVESTMENT CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JASON HOFFMAN"},{"person_name":"JERROLD MILLER","title":"CHARIMAN-ELECT/GRANTS CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"JERROLD MILLER"},{"person_name":"RON KRAMER","title":"CHAIRMAN/NOMINATING CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"RON KRAMER"},{"person_name":"JODY WAGNER","title":"SECRETARY","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"JODY WAGNER"},{"person_name":"STANWOOD DICKMAN","title":"TREASURER","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"STANWOOD DICKMAN"},{"person_name":"PHILIP ROVNER","title":"CEO - TJF","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":280662,"other_compensation":16284,"officer":true,"name":"PHILIP ROVNER"},{"person_name":"RANDY PARRISH","title":"CFO - TJF","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":103862,"other_compensation":23068,"officer":true,"name":"RANDY PARRISH"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":0,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":330805,"book_value":330805},"buildings":{"investment_cost_or_other_basis":949195,"book_value":949195},"total_book_value":1280000},"other_assets":{"assets":[{"description":"WILSON MORTGAGE-WINDBROOK 784","book_value":133359},{"description":"COTTINGHAM MORTGAGE-WINDBROOK","book_value":112967},{"description":"MORTGAGE-WINDBROOK II","book_value":113288}],"total_book_value":359614},"other_liabilities":{"liabilities":[{"description":"PV OF FUTURE DISTRIBUTIONS-CHAR. GIFT ANNUITIES","amount":558736}],"total_liability":558736,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2014. 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 2010."}]},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"PHILIP ROVNER","title":"CEO - TJF","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":280662,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7650,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":8634,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":296946,"name":"PHILIP ROVNER"}],"supplemental_information":[{"form_and_line_reference":"PART I, LINE 3","explanation":"THE TIDEWATER JEWISH FOUNDATION, INC., A RELATED ORGANIZATION, USES A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACTS, COMPENSATION SURVEYS OR STUDIES, FORM 990 OF OTHER ORGANIZATIONS, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH THE COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR."}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"forms_8283_received":1,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"real_estate_residential":{"reported":true,"revenue_reported_on_990":362209,"contribution_count":1,"method_of_determining_revenues":"FMV LESS PV OF CGA"}}},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","primary_activities_text":"GRANTS AND COMMUNITY PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201530379349301403_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2010,"name":"TJF HOLDINGS LLC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"PHILIP ROVNER","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2010-07-01T00:00:00","tax_period_end":"2011-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":30,"Number of independent voting members":30,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":7017,"Contributions":{"value":23538,"Other contributions":23538},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":-19000,"Investment income total":10553,"Net investment gain":-29553},"Other revenues":{"value":2479,"Net rental income":2479}},"Expenses":{"value":41897,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":41897,"Management services":20560,"Insurance":5184,"Itemized Expenses":{"value":16153,"VARIOUS":16153}}},"Assets":{"value":2030264,"Non-interest bearing cash":23515,"Prepaid expenses deferred charges":1305,"Land, building, equipment":1626000,"Other assets":379444},"Liabilities":{"value":166848,"Unsecured notes loans payable":5511,"Other liabilities":161337},"Fund balance":{"value":1863416},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC."}],"functional_expense_allocations":{"management_fees":{"management_and_general":20560,"total":20560},"insurance":{"management_and_general":5184,"total":5184}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"PHILIP ROVNER","address_line1":"5000 CORPORATE WOODS DRIVE NO 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"7579656100","business_name_line1":"PHILIP ROVNER","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"EXEC DIR. EMERITUS","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"INVESTMENT CHAIR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"AUDIT CHAIR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"GRANTS CHAIR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TREASURER","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"CHAIRMAN","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"LIFE TRUSTEE","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR/CHAIR-ELECT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":0.5,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TJF CEO","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":250726,"other_compensation":11718,"officer":true},{"title":"CFO","average_hours_per_week":5.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":90544,"other_compensation":6178,"officer":true}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"sum_of_amounts":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":0,"governing_document_listed":true,"supported_org_notified":true,"us_organized":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled_prior_schema":false,"contribution_controller_prior_schema":false,"contribution_related_party_prior_schema":false}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":429980,"book_value":429980},"buildings":{"investment_cost_or_other_basis":1196020,"book_value":1196020},"total_book_value":1626000},"other_assets":{"assets":[{"description":"WILSON MORTGAGE-WINDBROOK 784","book_value":140273},{"description":"COTTINGHAM MORTGAGE-WINDBROOK","book_value":119502},{"description":"MORTGAGE-WINDBROOK II","book_value":119669}],"total_book_value":379444},"other_liabilities":{"liabilities":[{"description":"PV OF FUTURE DISTRIBUTIONS-CHAR. GIFT ANNUITIES","amount":161337}],"total_liability":161337},"net_assets_reconciliation":{"total_revenue":7017,"total_expenses":41897,"excess_or_deficit_for_year":-34880,"net_unrealized_gains_losses_on_investments":2,"other_amount":37551,"total_adjustments":37553,"excess_or_deficit_per_financial_statements":2673},"revenue_reconciliation":{"total_revenue_audited_financial_statements":142466,"net_unrealized_gains_investments":2,"other_revenue":177648,"revenue_not_reported":177650,"revenue_subtotal":-35184,"other_revenues_not_included":42201,"revenue_not_reported_financial_statement":42201,"total_revenue_per_990":7017},"expense_reconciliation":{"total_expenses_audited_financial_statements":169793,"other_expenses_included":128731,"expenses_not_reported":128731,"expenses_subtotal":41062,"other_expenses_not_included":835,"expenses_not_reported_financial_statement":835,"total_expenses_per_990":41897},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","explanation":"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, 2011. 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 2007."},{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"CURRENT YEAR DEPRECIATION 48,917. ADJUSTMENT TO REALIZED GAINS -11,366."},{"identifier":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"RENTAL EXPENSES 112,027. SETTLEMENT COSTS 16,704. RENTAL DEPRECIATION EXPENSE 48,917."},{"identifier":"PART XII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"GAINS REALIZED 42,201."},{"identifier":"PART XIII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"RENTAL EXPENSES 112,027. SETTLEMENT COSTS 16,704."},{"identifier":"PART XIII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"LOSS FROM K-1 835."}]},"ScheduleI":{"grant_records_maintained":true,"no_grant_over_5000":true,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, 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."}],"grant_monitoring":{"monitoring_description":"SCHEDULE I, 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.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_process":{"compensation_committee":true,"form_990_of_other_organizations":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"PHILIP ROVNER","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":250726,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7618,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":4100,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":0,"total_compensation_related_orgs":262444,"name":"PHILIP ROVNER"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"201241369349302819_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2015,"name":"TJF HOLDINGS LLC C/O TIDEWATER JEWISH FOUNDATION INC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"SCOTT KAPLAN","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":34,"Number of independent voting members":34,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":706073,"Contributions":{"value":704571,"Other contributions":704571},"Program revenue":{"value":0},"Investment income":{"value":-474,"Investment income total":20944,"Net investment gain":-21418},"Other revenues":{"value":1976,"Net rental income":1976}},"Expenses":{"value":372496,"Grant expense":{"value":324213,"Grants to domestic orgs":324213},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":48283,"Management services":28895,"Insurance":3313,"Itemized Expenses":{"value":16075,"DISTRIBUTIONS FROM CGA'":15134,"DIRECT FUND EXPENSES":941}},"Functional Expenses":{"Program Service Expenses":324213,"Management And General Expenses":48283,"Fundraising Expenses":0}},"Assets":{"value":2488769,"Non-interest bearing cash":51980,"Land, building, equipment":1295000,"Investments other":619141,"Other assets":522648},"Liabilities":{"value":136023,"Other liabilities":136023},"Fund balance":{"value":2352746,"Temporarily restricted net assets":2352746},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC.","expense":324213,"grants":324213}],"functional_expense_allocations":{"management_fees":{"management_and_general":28895,"total":28895},"insurance":{"management_and_general":3313,"total":3313}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"SCOTT KAPLAN"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JAMES R PARRISH","phone":"7579656100","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"person_name":"MR TODD COPELAND","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR TODD COPELAND"},{"person_name":"DR ABBEY HORWITZ","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR ABBEY HORWITZ"},{"person_name":"RABBI ROSALIN MANDELBERG","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RABBI ROSALIN MANDELBERG"},{"person_name":"MRS STACIE MOSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS STACIE MOSS"},{"person_name":"MR CHARLES NUSBAUM","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR CHARLES NUSBAUM"},{"person_name":"MR PAUL PECK","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR PAUL PECK"},{"person_name":"MR RICHARD SAUNDERS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR RICHARD SAUNDERS"},{"person_name":"MR ROBERT GOODMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT GOODMAN"},{"person_name":"MR ALVIN WALL","title":"CHAIRMAN ELECT, GRANTS CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ALVIN WALL"},{"person_name":"MRS LAURA GROSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LAURA GROSS"},{"person_name":"MRS AMY LEVY","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS AMY LEVY"},{"person_name":"MR LAWRENCE SIEGEL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR LAWRENCE SIEGEL"},{"person_name":"MRS FAY SILVERMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS FAY SILVERMAN"},{"person_name":"MRS LINDA SPINDEL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LINDA SPINDEL"},{"person_name":"MR MARC WEISS","title":"INVESTMENT COMMITTEE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MARC WEISS"},{"person_name":"MR STEVEN GORDON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR STEVEN GORDON"},{"person_name":"MR EDWARD KRAMER","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR EDWARD KRAMER"},{"person_name":"MRS SANDRA LEON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS SANDRA LEON"},{"person_name":"MR BRITT SIMON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR BRITT SIMON"},{"person_name":"MR MICHAEL BARNEY","title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR MICHAEL BARNEY"},{"person_name":"MR RON KRAMER","title":"[FORMER CHAIRMAN]","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR RON KRAMER"},{"person_name":"MRS JODY WAGNER","title":"SECRETARY","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MRS JODY WAGNER"},{"person_name":"MR STANWOOD DICKMAN","title":"TREASURER","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR STANWOOD DICKMAN"},{"person_name":"MR LAWRENCE STEINGOLD","title":"AUDIT & FINANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR LAWRENCE STEINGOLD"},{"person_name":"MR JASON HOFFMAN","title":"PROFESSIONAL ADVISORY COMM CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JASON HOFFMAN"},{"person_name":"MR JERROLD MILLER","title":"CHAIRMAN/NOMINATING CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR JERROLD MILLER"},{"person_name":"MR JAY KLEBANOFF","title":"PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JAY KLEBANOFF"},{"person_name":"MR MILES LEON","title":"PAST PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR MILES LEON"},{"person_name":"MR JOHN STRELITZ","title":"PRESIDENT-ELECT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JOHN STRELITZ"},{"person_name":"CMDR HAROLD SACKS","title":"EXEC DIR. EMERITUS","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CMDR HAROLD SACKS"},{"person_name":"MR ROBERT COPELAND","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT COPELAND"},{"person_name":"ANNABELL SACKS","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ANNABELL SACKS"},{"person_name":"ARNOLD LEON","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"ARNOLD LEON"},{"person_name":"MIMI KARESH","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MIMI KARESH"},{"person_name":"SCOTT KAPLAN","title":"CEO - TJF","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":203789,"other_compensation":21124,"officer":true,"name":"SCOTT KAPLAN"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":324213,"other_support_sum":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":324213,"other_support_amount":0,"governing_document_listed":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":false,"type1_power_appoint_majority":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":650000,"book_value":650000},"buildings":{"investment_cost_or_other_basis":645000,"book_value":645000},"total_book_value":1295000},"securities":{"other_securities":[{"description":"SILVER ABERNATHY HOLDINGS LLC","book_value":19474,"method_of_valuation":"C"},{"description":"BALTIMORE PORT HOLDINGS LLC","book_value":54339,"method_of_valuation":"C"},{"description":"BALTIMORE MULTIFAMILY HOLDINGS LLC","book_value":281677,"method_of_valuation":"C"},{"description":"FLORIDA MULTIFAMILY HOLDINGS LLC","book_value":263651,"method_of_valuation":"C"}],"total_book_value":619141},"other_assets":{"assets":[{"description":"WINDBROOK MORTGAGE NOTES (5)","book_value":522648}],"total_book_value":522648},"other_liabilities":{"liabilities":[{"description":"PV OF FUTURE DISTRIBUTIONS-CHAR. GIFT ANNUITIES","amount":136023}],"total_liability":136023,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2016. 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. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES INCURRED, IF ANY, RELATED TO INCOME TAX POSITIONS AS OTHER INTEREST EXPENSE AND PENALTIES EXPENSE, RESPECTIVELY."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":324213,"reported_domestic_org_grants_program_services":324213,"grants":[{"ein":540535603,"irc_section":"501(C)(3)","cash":75000,"purpose":"GRANT DISTRIBUTION OF WINDBROOK LIQUIDATED ASSETS","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"UNITED JEWISH FEDERATION OF TIDEWATER","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"},{"ein":541653165,"irc_section":"501(C)(3)","cash":249213,"purpose":"DISTRIBUTIONS OF LIQUIDATED ASSETS.","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"}],"total_domestic_grants":324213,"total_domestic_program_services":324213,"detail_org_grants_total":324213,"detail_domestic_grants_total":324213,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"SCOTT KAPLAN","title":"CEO - TJF","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":146383,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":440,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":20684,"other_compensation_filing_org":0,"other_compensation_related_orgs":57406,"total_compensation_filing_org":0,"total_compensation_related_orgs":224913,"name":"SCOTT KAPLAN"}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"securities_partnership_trust_interests":{"reported":true,"revenue_reported_on_990":679400,"contribution_count":9,"method_of_determining_revenues":"FAIR MARKET VALUE"}}},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","primary_activities_text":"GRANTS AND COMMUNITY PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","amount_involved":162744,"method_of_amount_determination":"CASH","transaction_type":"B","name":"TIDEWATER JEWISH FOUNDATION INC"}]},"source_xml":"201700419349300920_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2017,"name":"TJF HOLDINGS LLC C/O TIDEWATER JEWISH FOUNDATION INC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"SCOTT KAPLAN","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":31,"Number of independent voting members":31,"Number of employees total":0,"Total Gross UBI":109434,"Net unrelated business taxable income":108434,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1085051,"Contributions":{"value":786520,"Other contributions":786520},"Program revenue":{"value":0},"Investment income":{"value":420831,"Investment income total":16719,"Net investment gain":404112},"Other revenues":{"value":-122300,"Other total":-67603,"Net rental income":-54697}},"Expenses":{"value":1068705,"Grant expense":{"value":1049030,"Grants to domestic orgs":1049030},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":19675,"Management services":19658,"Itemized Expenses":17},"Functional Expenses":{"Program Service Expenses":1049030,"Management And General Expenses":19675,"Fundraising Expenses":0}},"Assets":{"value":1317427,"Non-interest bearing cash":49110,"Land, building, equipment":900000,"Other assets":368317},"Liabilities":{"value":24249,"Other liabilities":24249},"Fund balance":{"value":1293178,"Temporarily restricted net assets":1293178},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC.","expense":1049030,"grants":1049030}],"functional_expense_allocations":{"management_fees":{"management_and_general":19658,"total":19658}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"SCOTT KAPLAN"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JAMES R PARRISH","phone":"7579656100","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"person_name":"MR MATTHEW FINE","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR MATTHEW FINE"},{"person_name":"MRS KAREN LOMBART","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS KAREN LOMBART"},{"person_name":"MR MARTIN EINHORN","title":"AUDIT & FINANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MARTIN EINHORN"},{"person_name":"MR BYRON HARRELL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR BYRON HARRELL"},{"person_name":"MR TODD COPELAND","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR TODD COPELAND"},{"person_name":"DR ABBEY HORWITZ","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR ABBEY HORWITZ"},{"person_name":"MRS STACIE MOSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS STACIE MOSS"},{"person_name":"MR CHARLES NUSBAUM","title":"PROF ADVISORY CMTE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR CHARLES NUSBAUM"},{"person_name":"MR PAUL PECK","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR PAUL PECK"},{"person_name":"MR RICHARD SAUNDERS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR RICHARD SAUNDERS"},{"person_name":"MR ROBERT GOODMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT GOODMAN"},{"person_name":"MR ALVIN WALL","title":"CHAIRMAN; NOMINATING CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR ALVIN WALL"},{"person_name":"MRS LAURA GROSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LAURA GROSS"},{"person_name":"MRS AMY LEVY","title":"DIRECTOR- PRESIDENT ELECT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS AMY LEVY"},{"person_name":"MRS LINDA SPINDEL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LINDA SPINDEL"},{"person_name":"MR MARC WEISS","title":"INVESTMENT CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MARC WEISS"},{"person_name":"MR STEVEN GORDON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR STEVEN GORDON"},{"person_name":"MR EDWARD KRAMER","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR EDWARD KRAMER"},{"person_name":"MRS SANDRA LEON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS SANDRA LEON"},{"person_name":"MR BRITT SIMON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR BRITT SIMON"},{"person_name":"MR MICHAEL BARNEY","title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR MICHAEL BARNEY"},{"person_name":"MRS JODY WAGNER","title":"SECRETARY","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MRS JODY WAGNER"},{"person_name":"MR STANWOOD DICKMAN","title":"TREASURER","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR STANWOOD DICKMAN"},{"person_name":"MR LAWRENCE STEINGOLD","title":"CHAIR-ELECT & GRANTS COMMI","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR LAWRENCE STEINGOLD"},{"person_name":"MR JERROLD MILLER","title":"PAST CHAIRMAN","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR JERROLD MILLER"},{"person_name":"MR JAY KLEBANOFF","title":"PAST PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JAY KLEBANOFF"},{"person_name":"MR JOHN STRELITZ","title":"PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JOHN STRELITZ"},{"person_name":"MR ROBERT COPELAND","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT COPELAND"},{"person_name":"MRS MIMI KARESH","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS MIMI KARESH"},{"person_name":"MR ARNOLD LEON","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ARNOLD LEON"},{"person_name":"MRS ANNABELL SACKS","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS ANNABELL SACKS"},{"person_name":"MR SCOTT KAPLAN","title":"CEO - TJF","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":196581,"other_compensation":26494,"officer":true,"name":"MR SCOTT KAPLAN"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":990322,"other_support_sum":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":990322,"other_support_amount":0,"governing_document_listed":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":false,"type1_power_appoint_majority":true}},"ScheduleB":{"attached":false,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":292195,"book_value":292195},"buildings":{"investment_cost_or_other_basis":607805,"book_value":607805},"total_book_value":900000},"other_assets":{"assets":[{"description":"WINDBROOK MORTGAGE NOTES (4)","book_value":368317}],"total_book_value":368317},"other_liabilities":{"liabilities":[{"description":"TEMPORARY DEFICIT IN RENTAL OPERATIONS ACCOUNT OWED TO RENTAL MANAGER","amount":24249}],"total_liability":24249,"footnote_text":true},"revenue_reconciliation":{"total_revenue_audited_financial_statements":836962,"net_unrealized_gains_investments":-50000,"other_revenue":225069,"revenue_not_reported":175069,"revenue_subtotal":661893,"other_revenues_not_included":423158,"revenue_not_reported_financial_statement":423158,"total_revenue_per_990":1085051},"expense_reconciliation":{"total_expenses_audited_financial_statements":1271314,"other_expenses_included":202719,"expenses_not_reported":202719,"expenses_subtotal":1068595,"other_expenses_not_included":110,"expenses_not_reported_financial_statement":110,"total_expenses_per_990":1068705},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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."},{"form_and_line_reference":"PART XI, LINE 2D - OTHER ADJUSTMENTS:","explanation":"RENTAL EXPENSES 202,719. DEPRECIATION 22,350."},{"form_and_line_reference":"PART XI, LINE 4B - OTHER ADJUSTMENTS:","explanation":"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."},{"form_and_line_reference":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"RENTAL EXPENSES 202,719."},{"form_and_line_reference":"PART XII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"CAPITAL GAIN ADJUSTMENT FOR REFUND 110."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1049030,"reported_domestic_org_grants_program_services":1049030,"total_501c3_and_government_organizations":2,"grants":[{"ein":541653165,"irc_section":"501(C)(3)","cash":990322,"purpose":"DISTRIBUTIONS OF LIQUIDATED ASSETS.","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"},{"ein":541808116,"irc_section":"501(C)(3)","cash":58708,"purpose":"DISTRIBUTIONS OF LIQUIDATED ASSETS.","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"BETH SHOLOM HOME EASTERN VA FOUNDATION","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"}],"total_domestic_grants":1049030,"total_domestic_program_services":1049030,"detail_org_grants_total":1049030,"detail_domestic_grants_total":1049030,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"MR SCOTT KAPLAN","title":"CEO - TJF","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":161483,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5340,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":21154,"other_compensation_filing_org":0,"other_compensation_related_orgs":35098,"total_compensation_filing_org":0,"total_compensation_related_orgs":223075,"name":"MR SCOTT KAPLAN"}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"forms_8283_received":1,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"real_estate_residential":{"reported":true,"revenue_reported_on_990":711000,"contribution_count":1,"method_of_determining_revenues":"PRELIMINARY ESTIMATE"},"securities_partnership_trust_interests":{"reported":true,"revenue_reported_on_990":75000,"contribution_count":1,"method_of_determining_revenues":"DISPOSITION VALUE"}},"supplemental_information":[{"form_and_line_reference":"PART I, COLUMN (B):","explanation":"NUMBER OF CONTRIBUTIONS RECEIVED"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","primary_activities_text":"GRANTS AND COMMUNITY PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","amount_involved":990322,"method_of_amount_determination":"CASH","transaction_type":"B","name":"TIDEWATER JEWISH FOUNDATION INC"}]},"source_xml":"201910599349301021_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2016,"name":"TJF HOLDINGS LLC C/O TIDEWATER JEWISH FOUNDATION INC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"SCOTT KAPLAN","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":32,"Number of independent voting members":32,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":423630,"Contributions":{"value":332892,"Other contributions":332892},"Program revenue":{"value":0},"Investment income":{"value":179794,"Investment income total":31622,"Net investment gain":148172},"Other revenues":{"value":-89056,"Other total":-46424,"Net rental income":-42632}},"Expenses":{"value":1001960,"Grant expense":{"value":960661,"Grants to domestic orgs":960661},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":41299,"Management services":25642,"Itemized Expenses":{"value":15657,"DISTRIBUTIONS FROM CGA'":15134,"DIRECT FUND EXPENSES":523}},"Functional Expenses":{"Program Service Expenses":960661,"Management And General Expenses":41299,"Fundraising Expenses":0}},"Assets":{"value":1858360,"Non-interest bearing cash":47436,"Land, building, equipment":1100000,"Investments other":329361,"Other assets":381563},"Liabilities":{"value":134731,"Other liabilities":134731},"Fund balance":{"value":1723629,"Temporarily restricted net assets":1723629},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC.","expense":960661,"grants":960661}],"functional_expense_allocations":{"management_fees":{"management_and_general":25642,"total":25642}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"SCOTT KAPLAN"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JAMES R PARRISH","phone":"7579656100","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"person_name":"MR LAWRENCE STEINGOLD","title":"CHAIR-ELECT & GRANTS COMMITTEE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR LAWRENCE STEINGOLD"},{"person_name":"MR MARTIN EINHORN","title":"AUDIT & FINANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MARTIN EINHORN"},{"person_name":"MR EDWARD KRAMER","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR EDWARD KRAMER"},{"person_name":"MR ALVIN WALL","title":"CHAIRMAN; NOMINATING CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR ALVIN WALL"},{"person_name":"DR ABBEY HORWITZ","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR ABBEY HORWITZ"},{"person_name":"MRS STACIE MOSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS STACIE MOSS"},{"person_name":"MR PAUL PECK","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR PAUL PECK"},{"person_name":"MR RICHARD SAUNDERS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR RICHARD SAUNDERS"},{"person_name":"MRS LAURA GROSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LAURA GROSS"},{"person_name":"MRS AMY LEVY","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS AMY LEVY"},{"person_name":"MRS FAY SILVERMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS FAY SILVERMAN"},{"person_name":"MRS LINDA SPINDEL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LINDA SPINDEL"},{"person_name":"MR STEVEN GORDON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR STEVEN GORDON"},{"person_name":"CMDR HAROLD SACKS","title":"EXEC DIR. EMERITUS","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"CMDR HAROLD SACKS"},{"person_name":"MR MICHAEL BARNEY","title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR MICHAEL BARNEY"},{"person_name":"MRS SANDRA LEON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS SANDRA LEON"},{"person_name":"MR CHARLES NUSBAUM","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR CHARLES NUSBAUM"},{"person_name":"MR ROBERT GOODMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT GOODMAN"},{"person_name":"MR BRITT SIMON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR BRITT SIMON"},{"person_name":"MR BYRON HARRELL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR BYRON HARRELL"},{"person_name":"MR MARC WEISS","title":"INVESTMENT CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MARC WEISS"},{"person_name":"MR TODD COPELAND","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR TODD COPELAND"},{"person_name":"MR ROBERT COPELAND","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT COPELAND"},{"person_name":"MRS ANNABELL SACKS","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS ANNABELL SACKS"},{"person_name":"MR ARNOLD LEON","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ARNOLD LEON"},{"person_name":"MRS MIMI KARESH","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS MIMI KARESH"},{"person_name":"MR JERROLD MILLER","title":"PAST CHAIRMAN","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR JERROLD MILLER"},{"person_name":"MR MILES LEON","title":"PAST PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR MILES LEON"},{"person_name":"MR JAY KLEBANOFF","title":"PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JAY KLEBANOFF"},{"person_name":"MR JOHN STRELITZ","title":"PRESIDENT-ELECT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JOHN STRELITZ"},{"person_name":"MRS JODY WAGNER","title":"SECRETARY","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MRS JODY WAGNER"},{"person_name":"MR STANWOOD DICKMAN","title":"TREASURER","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR STANWOOD DICKMAN"},{"person_name":"MR SCOTT KAPLAN","title":"CEO - TJF","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":194202,"other_compensation":26172,"officer":true,"name":"MR SCOTT KAPLAN"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":960661,"other_support_sum":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":960661,"other_support_amount":0,"governing_document_listed":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":false,"type1_power_appoint_majority":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":238943,"book_value":238943},"buildings":{"investment_cost_or_other_basis":861057,"book_value":861057},"total_book_value":1100000},"securities":{"other_securities":[{"description":"BALTIMORE MULTIFAMILY HOLDINGS LLC","book_value":11581,"method_of_valuation":"C"},{"description":"TEXAS 12 MULTIFAMILY HOLDING LLC","book_value":317780,"method_of_valuation":"C"}],"total_book_value":329361},"other_assets":{"assets":[{"description":"WINDBROOK MORTGAGE NOTES (5)","book_value":381563}],"total_book_value":381563},"other_liabilities":{"liabilities":[{"description":"PV OF FUTURE DISTRIBUTIONS-CHAR. GIFT ANNUITIES","amount":134731}],"total_liability":134731,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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, 2017. 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. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES INCURRED, IF ANY, RELATED TO INCOME TAX POSITIONS AS OTHER INTEREST EXPENSE AND PENALTIES EXPENSE, RESPECTIVELY."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":960661,"reported_domestic_org_grants_program_services":960661,"grants":[{"ein":541653165,"irc_section":"501(C)(3)","cash":960661,"purpose":"DISTRIBUTIONS OF LIQUIDATED ASSETS.","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"}],"total_domestic_grants":960661,"total_domestic_program_services":960661,"detail_org_grants_total":960661,"detail_domestic_grants_total":960661,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"MR SCOTT KAPLAN","title":"CEO - TJF","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":152179,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5222,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":20950,"other_compensation_filing_org":0,"other_compensation_related_orgs":42023,"total_compensation_filing_org":0,"total_compensation_related_orgs":220374,"name":"MR SCOTT KAPLAN"}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"forms_8283_received":2,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"securities_partnership_trust_interests":{"reported":true,"revenue_reported_on_990":327700,"contribution_count":3,"method_of_determining_revenues":"APPRAISED VALUE"}}},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","primary_activities_text":"GRANTS AND COMMUNITY PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","amount_involved":960661,"method_of_amount_determination":"CASH","transaction_type":"B","name":"TIDEWATER JEWISH FOUNDATION INC"}]},"source_xml":"201811219349301531_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2018,"name":"TJF HOLDINGS LLC C/O TIDEWATER JEWISH FOUNDATION INC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"JAMES R PARRISH","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":31,"Number of independent voting members":31,"Number of employees total":0,"Total Gross UBI":83498,"Net unrelated business taxable income":71042,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":133316,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":190966,"Investment income total":15659,"Net investment gain":175307},"Other revenues":{"value":-57650,"Other total":-12657,"Net rental income":-44993}},"Expenses":{"value":93265,"Grant expense":{"value":23578,"Grants to domestic orgs":23578},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":69687,"Management services":18185,"Itemized Expenses":51502},"Functional Expenses":{"Program Service Expenses":23578,"Management And General Expenses":69687,"Fundraising Expenses":0}},"Assets":{"value":1070608,"Non-interest bearing cash":18620,"Prepaid expenses deferred charges":2281,"Land, building, equipment":695000,"Other assets":354707},"Liabilities":{"value":7588,"Accounts payable, accrued":6899,"Other liabilities":689},"Fund balance":{"value":1063020,"Temporarily restricted net assets":1063020},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC.","expense":23578,"grants":23578}],"functional_expense_allocations":{"management_fees":{"management_and_general":18185,"total":18185}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JAMES R PARRISH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JAMES R PARRISH","phone":"7579656100","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"person_name":"STEPHANIE CALLIOTT","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEPHANIE CALLIOTT"},{"person_name":"KIM FINK","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KIM FINK"},{"person_name":"RANDI GORDON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RANDI GORDON"},{"person_name":"RENEE STRELITZ","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RENEE STRELITZ"},{"person_name":"MR MATTHEW FINE","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR MATTHEW FINE"},{"person_name":"MRS KAREN LOMBART","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS KAREN LOMBART"},{"person_name":"MR MARTIN EINHORN","title":"TREASURER","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MARTIN EINHORN"},{"person_name":"MR BYRON HARRELL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR BYRON HARRELL"},{"person_name":"MR TODD COPELAND","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR TODD COPELAND"},{"person_name":"DR ABBEY HORWITZ","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"DR ABBEY HORWITZ"},{"person_name":"MRS STACIE MOSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS STACIE MOSS"},{"person_name":"MR CHARLES NUSBAUM","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR CHARLES NUSBAUM"},{"person_name":"MR PAUL PECK","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR PAUL PECK"},{"person_name":"MR RICHARD SAUNDERS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR RICHARD SAUNDERS"},{"person_name":"MR ROBERT GOODMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT GOODMAN"},{"person_name":"MR ALVIN WALL","title":"PAST CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR ALVIN WALL"},{"person_name":"MRS LAURA GROSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LAURA GROSS"},{"person_name":"MRS AMY LEVY","title":"DIRECTOR- PRESIDENT ELECT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS AMY LEVY"},{"person_name":"MRS LINDA SPINDEL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LINDA SPINDEL"},{"person_name":"MR MARC WEISS","title":"INVESTMENT CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MARC WEISS"},{"person_name":"MR EDWARD KRAMER","title":"AUDIT & FINANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR EDWARD KRAMER"},{"person_name":"MRS SANDRA LEON","title":"SECRETARY","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MRS SANDRA LEON"},{"person_name":"MR MICHAEL BARNEY","title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MICHAEL BARNEY"},{"person_name":"MRS JODY WAGNER","title":"CHAIR ELECT, GRANTS CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MRS JODY WAGNER"},{"person_name":"MR LAWRENCE STEINGOLD","title":"CHAIRMAN","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR LAWRENCE STEINGOLD"},{"person_name":"MR JAY KLEBANOFF","title":"PAST PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JAY KLEBANOFF"},{"person_name":"MR JOHN STRELITZ","title":"PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JOHN STRELITZ"},{"person_name":"MR ROBERT COPELAND","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT COPELAND"},{"person_name":"MRS MIMI KARESH","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS MIMI KARESH"},{"person_name":"MR ARNOLD LEON","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ARNOLD LEON"},{"person_name":"MRS ANNABELL SACKS","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS ANNABELL SACKS"},{"person_name":"MR SCOTT KAPLAN","title":"CEO - TJF","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":200169,"other_compensation":28845,"officer":true,"name":"MR SCOTT KAPLAN"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":23578,"other_support_sum":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":23578,"other_support_amount":0,"governing_document_listed":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":false,"type1_power_appoint_majority":true}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"investment_cost_or_other_basis":189102,"book_value":189102},"buildings":{"investment_cost_or_other_basis":505898,"book_value":505898},"total_book_value":695000},"other_assets":{"assets":[{"description":"WINDBROOK MORTGAGE NOTES (4)","book_value":354707}],"total_book_value":354707},"other_liabilities":{"liabilities":[{"description":"TEMPORARY DEFICIT IN RENTAL OPERATIONS ACCOUNT OWED TO RENTAL MANAGER","amount":689}],"total_liability":689,"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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. FOR THE YEAR ENDED JUNE 30, 2019, INCOME TAXES ASSOCIATED WITH INVESTMENT EARNINGS SUBJECT TO UNRELATED BUSINESS INCOME TAXES WERE $52,072 AND ARE INCLUDED IN REALIZED AND UNREALIZED GAINS IN THE COMBINED STATEMENT OF ACTIVITIES. 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, 2019. 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. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES INCURRED, IF ANY, RELATED TO INCOME TAX POSITIONS AS OTHER INTEREST EXPENSE AND PENALTIES EXPENSE, RESPECTIVELY."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":23578,"reported_domestic_org_grants_program_services":23578,"grants":[{"ein":541653165,"irc_section":"501(C)(3)","cash":23578,"purpose":"DISTRIBUTIONS OF LIQUIDATED ASSETS.","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"}],"total_domestic_grants":23578,"total_domestic_program_services":23578,"detail_org_grants_total":23578,"detail_domestic_grants_total":23578,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"MR SCOTT KAPLAN","title":"CEO - TJF","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":165592,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5719,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":23126,"other_compensation_filing_org":0,"other_compensation_related_orgs":34577,"total_compensation_filing_org":0,"total_compensation_related_orgs":229014,"name":"MR SCOTT KAPLAN"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","primary_activities_text":"GRANTS AND COMMUNITY PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"202020799349300607_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2019,"name":"TJF HOLDINGS LLC C/O TIDEWATER JEWISH FOUNDATION INC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"JAMES R PARRISH","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":31,"Number of independent voting members":31,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-43095,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":-46617,"Investment income total":9381,"Net investment gain":-55998},"Other revenues":{"value":3522,"Other total":-1761,"Net rental income":5283}},"Expenses":{"value":1019925,"Grant expense":{"value":1012029,"Grants to domestic orgs":1012029},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":7896,"Management services":4244,"Itemized Expenses":3652},"Functional Expenses":{"Program Service Expenses":1012029,"Management And General Expenses":7896,"Fundraising Expenses":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Accounts payable, accrued":0,"Other liabilities":0},"Fund balance":{"value":0,"Net assets with donor restriction":0},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC.","expense":1012029,"grants":1012029}],"functional_expense_allocations":{"management_fees":{"management_and_general":4244,"total":4244}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JAMES R PARRISH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JAMES R PARRISH","phone":"7579656100","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"person_name":"MR RANDY PARRISH","title":"CEO - TJF (8/2/19-6/30/2020)","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":159512,"other_compensation":18198,"officer":true,"name":"MR RANDY PARRISH"},{"person_name":"MR SCOTT KAPLAN","title":"CEO - TJF (THRU 8/2/19)","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":120903,"other_compensation":23287,"officer":true,"name":"MR SCOTT KAPLAN"},{"person_name":"MRS AMY LEVY","title":"PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS AMY LEVY"},{"person_name":"MR MARTIN EINHORN","title":"TREASURER","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MARTIN EINHORN"},{"person_name":"MRS SANDRA LEON","title":"SECRETARY","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MRS SANDRA LEON"},{"person_name":"MR LAWRENCE STEINGOLD","title":"CHAIRMAN","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR LAWRENCE STEINGOLD"},{"person_name":"MR JOHN STRELITZ","title":"PAST PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JOHN STRELITZ"},{"person_name":"MR JAY KLEBANOFF","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JAY KLEBANOFF"},{"person_name":"MR MICHAEL BARNEY","title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MICHAEL BARNEY"},{"person_name":"MRS JODY WAGNER","title":"CHAIR ELECT, GRANTS CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MRS JODY WAGNER"},{"person_name":"MR EDWARD KRAMER","title":"AUDIT & FINANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR EDWARD KRAMER"},{"person_name":"MR NEIL ROSE","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR NEIL ROSE"},{"person_name":"MR ALVIN WALL","title":"PAST CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR ALVIN WALL"},{"person_name":"MR ROBERT COPELAND","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT COPELAND"},{"person_name":"MR ARNOLD LEON","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ARNOLD LEON"},{"person_name":"MRS ANNABELL SACKS","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS ANNABELL SACKS"},{"person_name":"MRS LINDA SPINDEL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LINDA SPINDEL"},{"person_name":"MRS LAURA GROSS","title":"DIRECTOR- PRESIDENT ELECT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LAURA GROSS"},{"person_name":"STEPHANIE CALLIOTT","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEPHANIE CALLIOTT"},{"person_name":"KIM FINK","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KIM FINK"},{"person_name":"RANDI GORDON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RANDI GORDON"},{"person_name":"RENEE STRELITZ","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RENEE STRELITZ"},{"person_name":"MR MATTHEW FINE","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR MATTHEW FINE"},{"person_name":"MRS KAREN LOMBART","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS KAREN LOMBART"},{"person_name":"MR BYRON HARRELL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR BYRON HARRELL"},{"person_name":"MR TODD COPELAND","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR TODD COPELAND"},{"person_name":"MRS STACIE MOSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS STACIE MOSS"},{"person_name":"MR CHARLES NUSBAUM","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR CHARLES NUSBAUM"},{"person_name":"MR PAUL PECK","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR PAUL PECK"},{"person_name":"MR RICHARD SAUNDERS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR RICHARD SAUNDERS"},{"person_name":"MR ROBERT GOODMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT GOODMAN"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":1010238,"other_support_sum":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":1010238,"other_support_amount":0,"governing_document_listed":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":false,"type1_power_appoint_majority":true}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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. FOR THE YEAR ENDED JUNE 30, 2020, INCOME TAXES ASSOCIATED WITH INVESTMENT EARNINGS SUBJECT TO UNRELATED BUSINESS INCOME TAXES WERE $0. 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, 2020. 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. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES INCURRED, IF ANY, RELATED TO INCOME TAX POSITIONS AS OTHER INTEREST EXPENSE AND PENALTIES EXPENSE, RESPECTIVELY."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1012029,"reported_domestic_org_grants_program_services":1012029,"total_501c3_and_government_organizations":2,"grants":[{"ein":540535603,"irc_section":"501(C)(3)","cash":625000,"purpose":"GENERAL OPERATIONS","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"UNITED JEWISH FEDERATION OF TIDEWATER","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"},{"ein":541653165,"irc_section":"501(C)(3)","cash":43416,"noncash":341822,"purpose":"TRANSFER TO PARENT/SUPPORTED ORGANIZATION AS PART OF DISSOLUTION","valuation_method":"NOTE RECEIVABLE BALANCES","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION -TJF COMMUNITY INVESTMENTS LLC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"}],"total_domestic_grants":1012029,"total_domestic_program_services":1012029,"detail_org_grants_total":1010238,"detail_domestic_grants_total":1010238,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"MR RANDY PARRISH","title":"CEO - TJF (8/2/19-6/30/2020)","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":6500,"compensation_based_on_related_orgs":151699,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":4434,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":13764,"other_compensation_filing_org":0,"other_compensation_related_orgs":1313,"total_compensation_filing_org":0,"total_compensation_related_orgs":177710,"name":"MR RANDY PARRISH"}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":false,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"TIDEWATER JEWISH FOUNDATION - TJF COMMUNITY INVESTMENTS LLC","ein":541653165,"irc_section":"501(C)(3)","distribution_date":"2020-06-30T00:00:00","description":"NOTE RECEIVABLES","fair_market_value":341822,"method_of_fmv_determination":"REMAINING NOTE RECEIVABLE BALANCES","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION - TJF COMMUNITY INVESTMENTS LLC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"},{"business_name_line1":"TIDEWATER JEWISH FOUNDATION - TJF COMMUNITY INVESTMENTS LLC","ein":541653165,"irc_section":"501(C)(3)","distribution_date":"2020-06-30T00:00:00","description":"TOWNEBANK CHECKING","fair_market_value":43416,"address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION - TJF COMMUNITY INVESTMENTS LLC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","primary_activities_text":"GRANTS AND COMMUNITY PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"source_xml":"202100789349300635_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"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.","primary_activities":"Grants paid to support the charitable purpose of the tidewater jewish foundation, inc.","year":2019,"name":"TJF HOLDINGS LLC C/O TIDEWATER JEWISH FOUNDATION INC","phone":"7579656100","type":"990","affiliation":"Judaism","principal_officer":"JAMES R PARRISH","year_formation":1999,"state_legal_domicile":"VA","total_volunteers":0,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"5000 CORPORATE WOODS DRIVE NO 200, VIRGINIA BEACH, VA, 23462, USA","city":"VIRGINIA BEACH","state":"VA","country":"USA","zip_code":"23462"},"Governance":{"501c3 determination":true,"Number of voting members":31,"Number of independent voting members":31,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":-43095,"Contributions":{"value":0},"Program revenue":{"value":0},"Investment income":{"value":-46617,"Investment income total":9381,"Net investment gain":-55998},"Other revenues":{"value":3522,"Other total":-1761,"Net rental income":5283}},"Expenses":{"value":1019925,"Grant expense":{"value":1012029,"Grants to domestic orgs":1012029},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":7896,"Management services":4244,"Itemized Expenses":3652},"Functional Expenses":{"Program Service Expenses":1012029,"Management And General Expenses":7896,"Fundraising Expenses":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Accounts payable, accrued":0,"Other liabilities":0},"Fund balance":{"value":0,"Net assets with donor restriction":0},"Form990Details":{"program_service_accomplishments":[{"description":"GRANTS PAID TO SUPPORT THE CHARITABLE PURPOSE OF THE TIDEWATER JEWISH FOUNDATION, INC.","expense":1012029,"grants":1012029}],"functional_expense_allocations":{"management_fees":{"management_and_general":4244,"total":4244}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"JAMES R PARRISH"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"JAMES R PARRISH","phone":"7579656100","address_line1":"5000 CORPORATE WOODS DRIVE SUITE","city":"VIRGINIA BEACH","state":"VA","zip":"23462"},"officers_directors_key_employees":[{"person_name":"MR RANDY PARRISH","title":"CEO - TJF (8/2/19-6/30/2020)","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":159512,"other_compensation":18198,"officer":true,"name":"MR RANDY PARRISH"},{"person_name":"MR SCOTT KAPLAN","title":"CEO - TJF (THRU 8/2/19)","average_hours_per_week":5.0,"average_hours_per_week_related_org":44.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":120903,"other_compensation":23287,"officer":true,"name":"MR SCOTT KAPLAN"},{"person_name":"MRS AMY LEVY","title":"PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS AMY LEVY"},{"person_name":"MR MARTIN EINHORN","title":"TREASURER","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MARTIN EINHORN"},{"person_name":"MRS SANDRA LEON","title":"SECRETARY","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MRS SANDRA LEON"},{"person_name":"MR LAWRENCE STEINGOLD","title":"CHAIRMAN","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR LAWRENCE STEINGOLD"},{"person_name":"MR JOHN STRELITZ","title":"PAST PRESIDENT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JOHN STRELITZ"},{"person_name":"MR JAY KLEBANOFF","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR JAY KLEBANOFF"},{"person_name":"MR MICHAEL BARNEY","title":"GIFT ACCEPTANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR MICHAEL BARNEY"},{"person_name":"MRS JODY WAGNER","title":"CHAIR ELECT, GRANTS CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MRS JODY WAGNER"},{"person_name":"MR EDWARD KRAMER","title":"AUDIT & FINANCE CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR EDWARD KRAMER"},{"person_name":"MR NEIL ROSE","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR NEIL ROSE"},{"person_name":"MR ALVIN WALL","title":"PAST CHAIR","average_hours_per_week":0.1,"average_hours_per_week_related_org":3.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"MR ALVIN WALL"},{"person_name":"MR ROBERT COPELAND","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT COPELAND"},{"person_name":"MR ARNOLD LEON","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ARNOLD LEON"},{"person_name":"MRS ANNABELL SACKS","title":"LIFE TRUSTEE","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS ANNABELL SACKS"},{"person_name":"MRS LINDA SPINDEL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LINDA SPINDEL"},{"person_name":"MRS LAURA GROSS","title":"DIRECTOR- PRESIDENT ELECT UJFT","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS LAURA GROSS"},{"person_name":"STEPHANIE CALLIOTT","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"STEPHANIE CALLIOTT"},{"person_name":"KIM FINK","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"KIM FINK"},{"person_name":"RANDI GORDON","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RANDI GORDON"},{"person_name":"RENEE STRELITZ","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"RENEE STRELITZ"},{"person_name":"MR MATTHEW FINE","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR MATTHEW FINE"},{"person_name":"MRS KAREN LOMBART","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS KAREN LOMBART"},{"person_name":"MR BYRON HARRELL","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR BYRON HARRELL"},{"person_name":"MR TODD COPELAND","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR TODD COPELAND"},{"person_name":"MRS STACIE MOSS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MRS STACIE MOSS"},{"person_name":"MR CHARLES NUSBAUM","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR CHARLES NUSBAUM"},{"person_name":"MR PAUL PECK","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR PAUL PECK"},{"person_name":"MR RICHARD SAUNDERS","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR RICHARD SAUNDERS"},{"person_name":"MR ROBERT GOODMAN","title":"DIRECTOR","average_hours_per_week":0.1,"average_hours_per_week_related_org":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"MR ROBERT GOODMAN"}]},"ScheduleA":{"public_charity_status":{"supporting_organization_509a3":true,"supporting_org_509a3_type1":true},"supported_organizations":{"total_supported_organizations":1,"supported_organizations_count":1,"sum_of_amounts":1010238,"other_support_sum":0,"rows":[{"ein":541653165,"organization_type":"7","support_amount":1010238,"other_support_amount":0,"governing_document_listed":true,"name":"TIDEWATER JEWISH FOUNDATION"}]},"supporting_organization_tests":{"contribution_35_controlled":false,"contribution_controller":false,"contribution_family":false,"controlled_by_disqualified_person":false,"disqualified_person_controlling_interest":false,"disqualified_person_ownership_interest":false,"excess_business_holdings_rules":false,"listed_by_name_governing_doc":true,"loan_disqualified_person":false,"organization_change_supported_org":false,"payment_substantial_contributor":false,"support_non_supported_org":false,"supported_org_not_organized_us":false,"supported_org_section_c456":false,"supporting_org_no_irs_determination":false,"type1_operate_benefit_non_supported_org":false,"type1_power_appoint_majority":true}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"other_liabilities":{"footnote_text":true},"supplemental_information":[{"form_and_line_reference":"PART X, LINE 2:","explanation":"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. FOR THE YEAR ENDED JUNE 30, 2020, INCOME TAXES ASSOCIATED WITH INVESTMENT EARNINGS SUBJECT TO UNRELATED BUSINESS INCOME TAXES WERE $0. 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, 2020. 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. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES INCURRED, IF ANY, RELATED TO INCOME TAX POSITIONS AS OTHER INTEREST EXPENSE AND PENALTIES EXPENSE, RESPECTIVELY."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":1012029,"reported_domestic_org_grants_program_services":1012029,"total_501c3_and_government_organizations":2,"grants":[{"ein":540535603,"irc_section":"501(C)(3)","cash":625000,"purpose":"GENERAL OPERATIONS","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"UNITED JEWISH FEDERATION OF TIDEWATER","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"},{"ein":541653165,"irc_section":"501(C)(3)","cash":43416,"noncash":341822,"purpose":"TRANSFER TO PARENT/SUPPORTED ORGANIZATION AS PART OF DISSOLUTION","valuation_method":"NOTE RECEIVABLE BALANCES","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION -TJF COMMUNITY INVESTMENTS LLC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"}],"total_domestic_grants":1012029,"total_domestic_program_services":1012029,"detail_org_grants_total":1010238,"detail_domestic_grants_total":1010238,"supplemental_information":[{"form_and_line_reference":"PART I, LINE 2:","explanation":"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."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"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.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"MR RANDY PARRISH","title":"CEO - TJF (8/2/19-6/30/2020)","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":6500,"compensation_based_on_related_orgs":151699,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":4434,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":13764,"other_compensation_filing_org":0,"other_compensation_related_orgs":1313,"total_compensation_filing_org":0,"total_compensation_related_orgs":177710,"name":"MR RANDY PARRISH"}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":false,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"TIDEWATER JEWISH FOUNDATION - TJF COMMUNITY INVESTMENTS LLC","ein":541653165,"irc_section":"501(C)(3)","distribution_date":"2020-06-30T00:00:00","description":"NOTE RECEIVABLES","fair_market_value":341822,"method_of_fmv_determination":"REMAINING NOTE RECEIVABLE BALANCES","address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION - TJF COMMUNITY INVESTMENTS LLC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"},{"business_name_line1":"TIDEWATER JEWISH FOUNDATION - TJF COMMUNITY INVESTMENTS LLC","ein":541653165,"irc_section":"501(C)(3)","distribution_date":"2020-06-30T00:00:00","description":"TOWNEBANK CHECKING","fair_market_value":43416,"address_line1":"5000 CORPORATE WOODS DR SUITE 200","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION - TJF COMMUNITY INVESTMENTS LLC","address":"5000 CORPORATE WOODS DR SUITE 200, VIRGINIA BEACH, VA, 23462"}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":541653165,"business_name_line1":"TIDEWATER JEWISH FOUNDATION INC","primary_activities_text":"GRANTS AND COMMUNITY PROGRAMS","exempt_code_section_text":"501(C)(3)","public_charity_status_text":"7","controlled_organization_indicator":false,"legal_domicile_state":"VA","address_line1":"5000 CORPORATE WOODS DRIVE SUITE 20","city":"VIRGINIA BEACH","state":"VA","zip":"23462","name":"TIDEWATER JEWISH FOUNDATION INC","address":"5000 CORPORATE WOODS DRIVE SUITE 20, VIRGINIA BEACH, VA, 23462"}],"transaction_flags":{"dividends_from_related_organization_indicator":false,"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":true,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false}},"Ratings":{"Mission Deployment Rate":{"score":1.2},"Program Expense Ratio":{"score":0.9922582542834032},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":0.9982302878672449},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":-24.66689871214758,"percentile":0.013974334067262444},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":0.040674559403877736,"percentile":0.8015931395370491},"Program Expense Growth":{"score":0.16398259544352964,"percentile":0.8060567422301961},"Revenue Growth":{"score":0.13242485990830366,"percentile":0.8311740812751458},"Asset Growth":{"score":-0.08274320119671141,"percentile":0.1438869476117913},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":0.0,"weight":5,"atoms":{"Compensation committee":{"value":false},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":false},"Compensation survey or study":{"value":false},"Board or committee approval":{"value":false}}},"Governance Policy Score":{"score":0.7777777777777778,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":true},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":1.132624298686509,"weight":45},"Transparency & Controls":{"score":0.7218289528593878,"weight":20},"Accountability":{"score":0.9074074074074074,"weight":14},"Sustainability":{"score":0.12326544660527436,"weight":13},"Growth":{"score":0.683669718924495,"weight":8}},"Overall Score":{"score":0.8518018475904889,"percentile":0.8410807078423909}},"source_xml":"202100789349300635_public.xml"},"sector":"Public, Societal Benefit","donation_categories":[],"zakat_policy":null},"error":null}