Civic Intelligence

Ujft Community Campus L L C

990 • Fiscal year 2018 • EIN 04-3677481

Jul 01, 2017 to Jun 30, 2018 • Filed on May 13, 2019

5000 Corporate Wood Drive No 200Virginia Beach, VA 23462

(757) 961-3300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

12th percentile

0.01x

Higher debt load relative to assets than 12% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

30th percentile

0.10x

Higher debt load relative to revenue than 30% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

6th percentile

-46%

Higher net margin than 6% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

77th percentile

$287,802

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

42nd percentile

0.2%

Faster asset growth than 42% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

16th percentile

-14%

Faster revenue growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$24,102,361

Up $42,738 (+0.2%) from 2017

Net Assets

Down

$23,918,631

Down $88,969 (-0.4%) from 2017

Liabilities

Up

$183,730

Up $131,707 (+253%) from 2017

Revenue

Down

$1,787,618

Down $280,988 (-14%) from 2017

Expenses

Up

$2,618,029

Up $62,091 (+2.4%) from 2017

Net Income

Down

-$830,411

Down $343,079 (-70%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0Assets 2010: $27,643,992Liabilities 2010: $51,895Net Assets 2010: $27,592,0972010Assets 2011: $27,327,561Liabilities 2011: $106,164Net Assets 2011: $27,221,3972011Assets 2012: $26,655,172Liabilities 2012: $61,335Net Assets 2012: $26,593,8372012Assets 2013: $26,538,487Liabilities 2013: $98,227Net Assets 2013: $26,440,2602013Assets 2014: $26,351,647Liabilities 2014: $70,341Net Assets 2014: $26,281,3062014Assets 2015: $25,704,120Liabilities 2015: $204,368Net Assets 2015: $25,499,7522015Assets 2016: $24,475,063Liabilities 2016: $184,047Net Assets 2016: $24,291,0162016Assets 2017: $24,059,623Liabilities 2017: $52,023Net Assets 2017: $24,007,6002017Assets 2018: $24,102,361Liabilities 2018: $183,730Net Assets 2018: $23,918,6312018Assets 2019: $23,376,154Liabilities 2019: $146,695Net Assets 2019: $23,229,4592019Assets 2020: $22,712,202Liabilities 2020: $297,851Net Assets 2020: $22,414,3512020Assets 2021: $23,574,499Liabilities 2021: $122,730Net Assets 2021: $23,451,7692021Assets 2022: $22,580,519Liabilities 2022: $158,795Net Assets 2022: $22,421,7242022Assets 2023: $22,795,871Liabilities 2023: $108,898Net Assets 2023: $22,686,9732023Assets 2024: $23,337,583Liabilities 2024: $65,543Net Assets 2024: $23,272,0402024

Highlighted filing

2018

Assets$24,102,361
Liabilities$183,730
Net Assets$23,918,631

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,723,8962010Expenses 2011: $2,502,1682011Expenses 2012: $2,403,6682012Revenue 2013: $1,711,048Expenses 2013: $2,436,597Net Income 2013: -$725,5492013Revenue 2014: $1,778,717Expenses 2014: $2,545,821Net Income 2014: -$767,1042014Revenue 2015: $1,764,300Expenses 2015: $2,520,607Net Income 2015: -$756,3072015Revenue 2016: $1,610,006Expenses 2016: $2,597,567Net Income 2016: -$987,5612016Revenue 2017: $2,068,606Expenses 2017: $2,555,938Net Income 2017: -$487,3322017Revenue 2018: $1,787,618Expenses 2018: $2,618,029Net Income 2018: -$830,4112018Revenue 2019: $1,882,515Expenses 2019: $2,626,385Net Income 2019: -$743,8702019Revenue 2020: $1,877,122Expenses 2020: $2,467,682Net Income 2020: -$590,5602020Revenue 2021: $1,992,307Expenses 2021: $2,389,707Net Income 2021: -$397,4002021Revenue 2022: $1,883,408Expenses 2022: $2,428,500Net Income 2022: -$545,0922022Revenue 2023: $1,998,631Expenses 2023: $2,601,904Net Income 2023: -$603,2732023Revenue 2024: $2,219,901Expenses 2024: $2,705,616Net Income 2024: -$485,7152024

Highlighted filing

2018

Revenue$1,787,618
Expenses$2,618,029
Net Income-$830,411
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 13, 2019
Return Version
2017v2.3
Gross Receipts
$1,874,968
Mission and Program Overview

Mission

The organization promotes the best interests and welfare of the jewish community; enriches and furthers an appreciation of the spiritual, cultural, and ethical heritages and values of judaism as they apply to the jewish way of life in america; and promotes fellowship, harmony, and rapport among americans of the jewish faith and among all citizens of the jewish community at large.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,011,616$15,364,802▼ $646,814
Investments Other Securities$6,884,991$7,533,917▲ $648,926
Pledges and Grants Receivable$525,115$610,115▲ $85,000
Accounts Receivable$228,531$386,099▲ $157,568
Savings and Temporary Cash Investments$118,330$118,374▲ $44
Cash and Non-Interest-Bearing Accounts$128,034$60,330▼ $67,704
Prepaid Expenses and Deferred Charges$44,872$17,755▼ $27,117
Inventories for Sale or Use$11,436$10,969▼ $467
Total Assets$24,059,623$24,102,361▲ $42,738
Other Assets Total$106,698$0▼ $106,698
Liabilities
Accounts Payable and Accrued Expenses$29,927$99,234▲ $69,307
Deferred Revenue$22,096$84,496▲ $62,400
Total Liabilities$52,023$183,730▲ $131,707
Net Assets / Fund Balance
Unrestricted Net Assets$23,080,943$22,943,429▼ $137,514
Temporarily Rstr Net Assets$926,657$975,202▲ $48,545
Total Net Assets Fund Balance$24,007,600$23,918,631▼ $88,969
Total Liabilities and Net Assets / Fund Balance$24,059,623$24,102,361▲ $42,738

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,874,104$8,174,671$19,048,775
Land$3,810,676-$3,810,676
Other Land Buildings$773,301$545,638$1,318,939
Equipment$-93,279$1,192,634$1,099,355
Other Securities$7,533,917--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$6,884,993$302,083▲ $440,009$20,000$7,533,914
2016$4,994,600$1,758,548▲ $607,875$414,829$6,884,993
2015$6,403,984$703▼ $116,868$1,237,325$4,994,600
2014$6,653,110$29,869▲ $10,962-$6,403,984
2013$6,044,956$29,869▲ $641,953-$6,653,110
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Glenn SaucierFacility DirectorFT$119,575$5,086$124,661

Board Members and Trustees

NameTitle
Miles LeonChairman
Harry GraberExecutive Vice President
Alvin WallBoard Member
Andrew FinkBoard Member
Art SandlerBoard Member
Babbi BangelBoard Member
David LeonBoard Member
Jay KlebanoffBoard Member
Jeff CooperBoard Member
Laura GrossBoard Member
Lawrence SteingoldBoard Member
Steve SandlerBoard Member
Andrew WeinbergCFO/chief Operating Office
Revenue and Support

Revenue Composition

Contributions and Grants
$1,100
Program Service Revenue
$1,703,267
Investment Income
$60
Other Revenue
$83,191
All Other Contributions
$1,100
Change in Net Assets
$-830,411

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,714,447
Revenue Not Reported on Financial Statements
$73,171
Revenue Not Reported on Form 990
$874,369
Total Revenue per Audited Statements
$2,588,816
Total Revenue per Form 990
$1,787,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,501,628
Salaries, Compensation, and Employee Benefits$1,116,401
Total Fundraising Expense$856
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$741,246$199,830-$941,076
Depreciation Depletion$767,042--$767,042
Occupancy$284,671$1,272-$285,943
Fees for Services Other$35,634$138,342-$173,976
Insurance$80,326--$80,326
Other Employee Benefits$67,676$12,591-$80,267
Fees for Service Investment Mgmnt Fees-$73,171-$73,171
Payroll Taxes$55,785$14,925-$70,710
Office Expenses$40,811$10,663$856$52,330
Pension Plan Contributions$18,269$6,079-$24,348
Fees for Services Accounting-$17,949-$17,949
Information Technology$11,338--$11,338
Other Expenses$1,754$459-$2,213
Travel$199$53-$252
Conferences and Meetings$60--$60
Total Functional Expenses$2,141,839$475,334$856$2,618,029

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,677,785
Total Expenses per Form 990$2,618,029
Expenses per Audited Statements$2,544,858
Expenses Not Reported on Form 990$132,927
Expenses Not Reported on Financial Statements$73,171
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Steve sandler and art sandler are brothers.

Form 990, Part VI, Section A, Line 7B

Campus management decisions are approved by the united jewish federation of tidewater which owns 100%.

Form 990, Part VI, Section B, Line 11B

A copy of the tax return was made available to the board for review by e-mail before filing with the irs.

Form 990, Part VI, Section B, Line 12C

The organization secures an updated conflict of interest policy each year. If additional knowledge surfaces that there is a conflict of interest issue, action is then taken.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Ujft Community Campus LLC
EIN
04-3677481
Phone
7579613300
Address
5000 CORPORATE WOOD DRIVE NO 200, VIRGINIA BEACH, VA 23462

Signing Officer

Name
Dana Jones
Title
CFO
Phone
7579613300
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Jones
Formed
2000
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
40
Volunteers
0

Preparer

Firm
Pbmares Llp
Address
150 BOUSH STREET SUITE 400, NORFOLK, VA 23510
Preparer
Jennifer N French
Phone
7576274644
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2B

The audit committe meets with the independent auditor, reviews the annual audit, and then recommends its approval or modification to the board on an annual basis. The board of directors appoints the audit committee. There has been no change in the process from the prior year.

Form 990, Part V, Q 7G and 7H

Questions 7g and 7h do not apply to the organization because the organization did not have contributions of qualified intellectual property or contributions of cars, boats, airplanes or other vehicles during the year.

Financial Statement Notes

PART V, LINE 4:

The funds are made available at the discretion of the board of directors and are used for operation deficits and capital expenditures. They are used to support the long term needs of the physical building and grounds.

PART X, LINE 2:

Ujft, campus and jccshr foundation 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. Per the most recently filed tax return for fiscal year ending june 30, 2017, the organization has net operating loss carryforwards of approximately $639,000 related to its unrelated business income that will begin to expire in 2028. Due to the uncertainty related to the potential use of this net operating loss carryforward, management has applied a full valuation allowance against the related deferred tax asset. Financial accounting standards board (fasb) accounting standards codification (asc) 740, income taxes, 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 organization's management has evaluated the impact of this guidance to its consolidated financial statements. The organization is not aware of any material uncertain tax positions, and has not accrued the effect of any uncertain tax provisions as of june 30, 2018. The organization'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 organization's policy is to classify income tax related interest and penalties in interest expense and other expenses, respectively

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of inventory sold 74,735. Cost of inventory sold - materials 12,615. Payments on secuirty installation 45,577.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of inventory sold 74,735. Cost of inventory sold - materials 12,615. Payments on security installation 45,577.

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$23.3$0.07$23.3$2.22$2.71$0.49
2023Detailed filing. Detailed filing data is available for this year.$22.8$0.11$22.7$2.00$2.60$0.60
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.6$0.16$22.4$1.88$2.43$0.55
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.6$0.12$23.5$1.99$2.39$0.40
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.7$0.30$22.4$1.88$2.47$0.59
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.4$0.15$23.2$1.88$2.63$0.74
2018Detailed filing. Detailed filing data is available for this year.$24.1$0.18$23.9$1.79$2.62$0.83
2017Detailed filing. Detailed filing data is available for this year.$24.1$0.05$24.0$2.07$2.56$0.49
2016Detailed filing. Detailed filing data is available for this year.$24.5$0.18$24.3$1.61$2.60$0.99
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.7$0.20$25.5$1.76$2.52$0.76
2014Detailed filing. Detailed filing data is available for this year.$26.4$0.07$26.3$1.78$2.55$0.77
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.5$0.10$26.4$1.71$2.44$0.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$26.7$0.06$26.6$2.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.3$0.11$27.2$2.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.6$0.05$27.6$2.72
Peer Organizations

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