Civic Intelligence

Ujft Community Campus L L C

990 • Fiscal year 2022 • EIN 04-3677481

Jul 01, 2021 to Jun 30, 2022 • Filed on May 10, 2023

5000 Corporate Wood Drive 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

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

27th percentile

0.08x

Higher debt load relative to revenue than 27% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

9th percentile

-29%

Higher net margin than 9% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

63rd percentile

$218,404

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

34th percentile

-4.2%

Faster asset growth than 34% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

32nd percentile

-5.5%

Faster revenue growth than 32% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Down

$22,580,519

Down $993,980 (-4.2%) from 2021

Net Assets

Down

$22,421,724

Down $1,030,045 (-4.4%) from 2021

Liabilities

Up

$158,795

Up $36,065 (+29%) from 2021

Revenue

Down

$1,883,408

Down $108,899 (-5.5%) from 2021

Expenses

Up

$2,428,500

Up $38,793 (+1.6%) from 2021

Net Income

Down

-$545,092

Down $147,692 (-37%) from 2021

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

2022

Assets$22,580,519
Liabilities$158,795
Net Assets$22,421,724

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

2022

Revenue$1,883,408
Expenses$2,428,500
Net Income-$545,092
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 10, 2023
Return Version
2021v4.2
Gross Receipts
$1,966,007
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$13,724,334$13,440,157▼ $284,177
Investments Other Securities$8,803,293$8,128,993▼ $674,300
Cash and Non-Interest-Bearing Accounts$839,530$783,493▼ $56,037
Savings and Temporary Cash Investments$118,503$118,522▲ $19
Accounts Receivable$55,976$65,660▲ $9,684
Prepaid Expenses and Deferred Charges$21,767$43,694▲ $21,927
Inventories for Sale or Use$9,346--
Pledges and Grants Receivable$1,750$0▼ $1,750
Total Assets$23,574,499$22,580,519▼ $993,980
Liabilities
Accounts Payable and Accrued Expenses$102,054$137,814▲ $35,760
Deferred Revenue$20,676$20,981▲ $305
Total Liabilities$122,730$158,795▲ $36,065
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,310,808$21,385,276▼ $925,532
Net Assets With Donor Restrictions$1,140,961$1,036,448▼ $104,513
Total Net Assets Fund Balance$23,451,769$22,421,724▼ $1,030,045
Total Liabilities and Net Assets / Fund Balance$23,574,499$22,580,519▼ $993,980

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,856,180$10,648,130$19,504,310
Land$3,810,676-$3,810,676
Other Land Buildings$773,301$567,082$1,340,383
Equipment$0$1,173,789$1,173,789
Other Securities$8,128,993--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$8,803,293$27,656▼ $545,016$77,595$8,128,993
2020$7,107,003$53,815▲ $1,801,279$87,237$8,803,293
2019$7,343,786$624▼ $144,840$27,356$7,107,003
2018$7,533,914$656▲ $210,688$336,021$7,343,786
2017$6,884,993$302,083▲ $440,009$20,000$7,533,914
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Glen SaucierFacility DirectorFT$132,515$8,961$141,476
Dana JonesCFO--$129,135$129,135

Board Members and Trustees

NameTitle
John StrelitzChairman
Betty Ann LevinExecutive Vice President
Alvin WallBoard Member
Amy LevyBoard Member
Andrew FinkBoard Member
Anne KramerBoard Member
Art SandlerBoard Member
David CardonBoard Member
Jeff CooperBoard Member
Laura GrossBoard Member
Lawrence SteingoldBoard Member
Steve SandlerBoard Member
Wendy GoldbergBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$43,667
Program Service Revenue
$1,774,299
Investment Income
$41
Other Revenue
$65,401
All Other Contributions
$43,667
Change in Net Assets
$-545,092

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,804,059
Revenue Not Reported on Financial Statements
$79,349
Revenue Not Reported on Form 990
$-436,072
Other Revenue Adjustments
$79,349
Total Revenue per Audited Statements
$1,367,987
Total Revenue per Form 990
$1,883,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,356,647
Salaries, Compensation, and Employee Benefits$1,071,853
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$696,331$203,453-$899,784
Depreciation Depletion$553,531--$553,531
Fees for Services Other$91,313$152,844-$244,157
Occupancy$226,875--$226,875
Office Expenses$86,073$10,651-$96,724
Insurance-$80,640-$80,640
Fees for Service Investment Mgmnt Fees-$79,349-$79,349
Other Employee Benefits$63,611$13,586-$77,197
Payroll Taxes$56,424$15,836-$72,260
Pension Plan Contributions$16,325$6,287-$22,612
Fees for Services Accounting-$18,639-$18,639
Travel$2,478--$2,478
Other Expenses$1,541$2,376-$1,541
Information Technology-$66-$66
Advertising$30--$30
Total Functional Expenses$1,844,601$583,899$0$2,428,500

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,428,500
Total Expenses per Audited Statements$2,398,032
Expenses per Audited Statements$2,315,433
Expenses Not Reported on Financial Statements$113,067
Other Expense Adjustments$113,067
Expenses Not Reported on Form 990$82,599
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 35% controlled entity
No
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
Yes
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 200, VIRGINIA BEACH, VA 23462

Signing Officer

Name
Dana Jones
Title
CFO
Phone
7579613300
Signed
2023-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Jones
Formed
2000
Legal Domicile
Va
Voting Board Members
12
Independent Board Members
12
Employees
29
Volunteers
12

Preparer

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

Additional Explanations

Form 990, Part IX, Line 11G

Food service contracts: program service expenses 14,024. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,024. Maintenance contracts: program service expenses 77,039. Management and general expenses 0. Fundraising expenses 0. Total expenses 77,039. Administration contract services: program service expenses 0. Management and general expenses 149,187. Fundraising expenses 0. Total expenses 149,187. Security: program service expenses 250. Management and general expenses 3,657. Fundraising expenses 0. Total expenses 3,907.

FORM 990, PART XI, LINE 9:

PLEDGE DISCOUNT 33,718.

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. The organization has net operating loss carryforwards of approximately $2.2 million related to its unrelated business income. Due to the uncertainty related to the potential use of these net operating loss carryforwards, 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 combined 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, 2022. 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 67,902. Cost of inventory sold - materials 14,697.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

INVESTMENT FEES 79,349.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of inventory sold 67,902. Cost of inventory sold - materials 14,697.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Provision for uncollectible pledges 33,718. Investment expenses 79,349.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
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IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14FACILITY DIRECTOR
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt022421724
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IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt065401
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt022310808
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IRS990/OccupancyGrp/ProgramServicesAmt0226875
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt010651
IRS990/OfficeExpensesGrp/ProgramServicesAmt086073
IRS990/OfficeExpensesGrp/TotalAmt096724
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013586
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt063611
IRS990/OtherEmployeeBenefitsGrp/TotalAmt077197
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IRS990/OtherExpensesGrp/Desc1LICENSES AND PERMITS
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IRS990/OtherExpensesGrp/Desc3RECRUITMENT
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12376
IRS990/OtherExpensesGrp/ProgramServicesAmt041012
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IRS990/OtherExpensesGrp/ProgramServicesAmt31541
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IRS990/OtherExpensesGrp/TotalAmt16571
IRS990/OtherExpensesGrp/TotalAmt25034
IRS990/OtherExpensesGrp/TotalAmt31541
IRS990/OtherOrganizationDsc0SINGLE-MEMBER LLC
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0696331
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015836
IRS990/PayrollTaxesGrp/ProgramServicesAmt056424
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt06287
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrincipalOfficerNm0DANA JONES
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IRS990/ProgramServiceRevenueGrp/Desc3LANDSCAPE REVENUE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt146182
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IRS990/PYExcessBenefitTransInd00
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IRS990/PYOtherRevenueAmt036056
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0UNITED JEWISH FEDERATION OF TIDEWATER
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IRS990ScheduleA/SupportingOrgType1Ind0X
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IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.87250
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt010648130
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt019504310
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt079345
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt08803293
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt027656
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IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt077595
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt071567
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt08803293
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01801279
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt087237

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
2022Detailed filing. Detailed filing data is available for this year.$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
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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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