2024-05-13T10:19:15-05:00 2023-06-30 420714325 RSM US LLP 1001 WATER ST STE 500 TAMPA FL 33602 990 2022-07-01 475550256 GULF COAST CARES INC GULF 7274791800 14041 ICOT BLVD CLEARWATER FL 337603702 DR SANDRA E BRAHAM PRESIDENT/CEO 7274791800 2024-05-07 1 DR SANDRA E BRAHAM 999009999 0 KRISTEN BARNETT P01234578 8133162300 2024-05-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR SANDRA E BRAHAM 14041 ICOT BLVD CLEARWATER FL 337603702 358507 0 X N/A X 2015 FL TO SUPPORT THE MISSION OF GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. 8 8 0 8 0 0 0 0 0 0 -848376 203803 0 0 -848376 203803 225000 225000 0 0 0 0 0 0 0 39412 43907 264412 268907 -1112788 -65104 6521284 6825987 1312166 1313506 5209118 5512481 TO SUPPORT THE MISSION OF GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. 0 0 225000 225000 TO SUPPORT THE MISSION OF GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. (GCJFCS) BY MANAGING INVESTMENTS AND PROVIDING FINANCIAL SUPPORT TO GULF COAST JEWISH PROGRAMS. GCJFCS PROVIDES AN ARRAY OF ESSENTIAL HUMAN SERVICES TO INDIVIDUALS AND FAMILIES IN TIMES OF NEED. INSPIRED BY JEWISH VALUES, GCJFCS PROTECTS THE VULNERABLE AND HELPS PEOPLE ACHIEVE FULFILLING LIVES BY EMPOWERING INDIVIDUALS AND STRENGTHENING FAMILIES. 225000 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 FL X PAUL DENNISON 7274791800 14041 ICOT BLVD CLEARWATER FL 337603702 JARED ABELMAN CHAIR 2.00 2.00 X 0 0 0 RICHARD GRAM SECRETARY/TREASURER 2.00 X 0 0 0 ELIZABETH SAMUELSON DIRECTOR 2.00 2.00 X 0 0 0 DEBBIE BERNER DIRECTOR 2.00 X 0 0 0 DANIEL BISAILLON DIRECTOR 2.00 X 0 0 0 JULIE KLAVANS DIRECTOR 2.00 X 0 0 0 JAY MILLER DIRECTOR 2.00 X 0 0 0 STEVE RAYMUND DIRECTOR 2.00 X 0 0 0 DR SANDRA E BRAHAM PRESIDENT/CEO 2.00 42.50 X 0 270441 24866 PAUL DENNISON CFO 2.00 42.50 X 0 139664 10537 0 410105 35403 0 0 1 0 0 142306 142306 216201 154704 61497 61497 61497 203803 0 0 203803 225000 225000 42567 42567 1340 1340 268907 225000 43907 0 6521284 6825987 6521284 6825987 1312166 1313506 1312166 1313506 X 376751 -233653 4832367 5746134 5209118 5512481 6521284 6825987 X -65104 305299 63168 X X 0 1 X 1 0 X 1281877 1281877 1281877 1281877 1281877 164260 148428 186010 156004 142306 797008 2078885 0.61660 0.61380 X 6524011 557084 225000 6856095 7756788 -1007777 225000 6524011 6794682 1412107 450001 7756788 6916785 156582 227000 51685 6794682 5563653 1281877 402004 281714 49035 6916785 0.24080 0.75920 0.00000 0 1 1 0 INTERCOMPANY PAYABLE 1313506 1313506 X 54115928 305299 53649393 53954692 161236 42567 42567 203803 53184830 52958490 52958490 226340 42567 42567 268907 PART V, LINE 4: THE ORGANIZATION'S INTERNALLY-CONTROLLED ENDOWMENT NET ASSETS ARE COMPRISED OF INVESTMENTS HELD IN DONOR ENDOWMENTS AND FUNDS DESIGNATED BY THE BOARD OF DIRECTORS TO FUNCTION AS ENDOWMENTS. THE ORGANIZATION'S PERMANENT ENDOWMENT CONSISTS OF THREE INDIVIDUAL FUNDS - THE WEINBERG ENDOWMENT MATCH, THE OHLHAUSEN ENDOWMENT, AND THE YAD B YAD ENDOWMENT. UNDER THE TERMS OF THE WEINBERG ENDOWMENT, THE ORGANIZATION IS REQUIRED TO SPEND THE LESSER OF ACTUAL EARNINGS OR 5% ON MAINTENANCE OF CERTAIN FACILITIES. IF THE REQUIRED MINIMUM IS NOT SPENT ON MAINTENANCE, THE AMOUNT UNSPENT IS ADDED TO THE PERMANENT ENDOWMENT. UNDER THE TERMS OF THE OHLHAUSEN ENDOWMENT AGREEMENT, THE ORGANIZATION MAY SPEND UP TO 5% OF THE ENDOWMENT ANNUALLY TO SUPPORT THE ORGANIZATION'S MISSION. PART X, LINE 2: GULF COAST JFCS, GCC, HERON AND EGRET ARE RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME EARNED IN FURTHERANCE OF THESE ENTITIES' TAX-EXEMPT PURPOSES IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. AS SUCH, NO PROVISION FOR INCOME TAX EXPENSE HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT ASSESSED WHETHER THERE WERE ANY UNCERTAIN TAX POSITIONS WHICH MAY GIVE RISE TO INCOME TAX LIABILITIES AND DETERMINED THAT THERE WERE NO SUCH MATTERS REQUIRING RECOGNITION IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THREE YEARS FROM THE FILING DATE OF THE RESPECTIVE RETURNS. PART XI, LINE 2D - OTHER ADJUSTMENTS: GULF COAST JFCS REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 53,013,641. GULF HERON HOUSING REVENUE INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 862,634. GULF COAST EGRET HOUSING REVENUE INCLUDED IN CONSOLIDATED FIN. STATEMENTS 100,158. ELIMINATING ENTRIES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS -327,040. PART XII, LINE 2D - OTHER ADJUSTMENTS: GULF COAST JFCS EXPENSES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 51,878,090. GULF HERON HOUSING EXPENSES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS 1,235,386. GULF COAST EGRET HOUSING EXPENSES INCLUDED IN CONSOLIDATED FIN. STATEMENTS 172,054. ELIMINATING ENTRIES INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS -327,040. 1 GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES INC 14041 ICOT BLVD CLEARWATER FL 33760 591229354 501(C)(3) 225000 0 TO EMPOWER INDIVIDUALS AND STRENGTHEN FAMILIES 1 0 PART I, LINE 2: GRANTS TO ORGANIZATIONS IS COMPRISED OF A SINGLE GRANT TO A RELATED 501(C)(3) ORGANIZATION, GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. (GCJFCS). GULF COAST CARES WAS FORMED TO PROVIDE GRANTS TO GCJFCS TO PROTECT THE VULNERABLE AND HELP PEOPLE ACHIEVE FULFILLING LIVES BY EMPOWERING INDIVIDUALS AND STRENGTHENING FAMILIES. THE NUMBER OF DIRECTORS OF GULF COAST CARES, INC. WHO CONCURRENTLY SERVE AS DIRECTORS OF GCJFCS SHALL AT ALL TIMES CONSTITUTE AT LEAST A SIMPLE MAJORITY OF THE BOARD. IN THIS CAPACITY, GULF COAST CARES MONITORS THE USE OF GRANT FUNDS. 0 0 0 0 0 0 0 0 0 DR SANDRA E BRAHAM PRESIDENT/CEO 0 270441 0 0 0 0 0 5375 0 19491 0 295307 0 0 PAUL DENNISON CFO 0 139664 0 0 0 0 0 325 0 10212 0 150201 0 0 PART I, LINE 3 THE ORGANIZATION'S OFFICERS ARE SHARED WITH AND COMPENSATED BY GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. (GCJFCS), A RELATED 501(C)(3) ORGANIZATION. SEE THE SCHEDULE O DISCLOSURE IN RESPONSE TO FORM 990, PART VI, SECTION B, LINE 15 FOR A DESCRIPTION OF THE PROCESS GCJFCS USES TO DETERMINE COMPENSATION. FORM 990, PART V, LINES 2A AND 2B: THE ORGANIZATION SHARES EMPLOYEES WITH GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. (GCJFCS). ALL PAYROLL REPORTS WERE TIMELY FILED BY GCJFCS. FORM 990, PART VI, SECTION A, LINE 3 GULF COAST CARES (GCC) ENTERED INTO ACCOUNTING AND ADMINISTRATIVE SERVICES AGREEMENTS WITH GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. (GCJFCS), A RELATED 501(C)(3) ORGANIZATION. THE AGREEMENTS ARE FOR A TERM OF ONE YEAR AND CONTINUE THEREAFTER FOR ADDITIONAL ONE YEAR TERMS, UNLESS TERMINATED BY EITHER PARTY. UNDER THE TERMS OF THE AGREEMENTS, GCJFCS PROVIDES ACCOUNTING, ADMINISTRATIVE, AND MANAGEMENT SUPPORT. THE SCOPE OF THE WORK MAY CHANGE WITH THE APPROVAL OF THE GCC BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S PRESIDENT/CEO, CFO, AND BOARD TREASURER CONDUCT THE INITIAL REVIEW OF FORM 990 AND PROVIDE ANY SUGGESTED CHANGES TO THE PREPARER OF THE FORM. ONCE ANY CHANGES HAVE BEEN MADE, AND AT LEAST ONE WEEK PRIOR TO THE FILING DEADLINE, EACH VOTING BOARD MEMBER IS PROVIDED A COPY OF THE FORM FOR FINAL REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT A COPY OF THE CONFLICT OF INTEREST POLICY BE GIVEN TO ALL BOARD MEMBERS, STAFF MEMBERS, VOLUNTEERS, AND STAKEHOLDERS UPON COMMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH THE ORGANIZATION. EACH BOARD MEMBER, OFFICER, STAFF MEMBER, AND VOLUNTEER IS REQUIRED TO SIGN AND DATE THE POLICY AT THE BEGINNING OF HIS/HER TERM OF SERVICE OR EMPLOYMENT AND EACH YEAR THEREAFTER. THE POLICY REQUIRES THAT ANY POTENTIAL AND/OR ACTUAL CONFLICTS OF INTEREST BE DISCLOSED. CONFLICTS ARE MONITORED ON AN ONGOING BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION IS RUN BY A BOARD OF VOLUNTEERS FOR WHICH NO COMPENSATION IS PROVIDED. AS SUCH, THE POLICIES TO SET COMPENSATION FOR TOP MANAGEMENT OFFICIALS AND OTHER OFFICERS OR KEY EMPLOYEES AS DESCRIBED IN QUESTIONS 15A AND 15B DO NOT APPLY. THE TOP MANAGEMENT AND TOP FINANCIAL OFFICIALS LISTED IN PT. VII OF FORM 990 ARE SHARED WITH AND COMPENSATED BY GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. (GCJFCS). THE PROCESS FOR DETERMINING COMPENSATION BY GCJFCS IS DESCRIBED BELOW. THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF INDIVIDUALS WHO DO NOT HAVE CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT BEING DETERMINED. COMPENSATION ARRANGEMENTS MUST BE APPROVED IN ADVANCE BY THE EXECUTIVE COMMITTEE BEFORE ANY PAYMENT IS MADE. IN DETERMINING COMPENSATION, THE EXECUTIVE COMMITTEE MUST RELY ON COMPARABILITY DATA THAT DEMONSTRATES THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. SUCH DATA MAY INCLUDE EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS, WRITTEN JOB OFFERS FOR COMPARABLE POSITIONS IN SIMILAR ORGANIZATIONS, AND INFORMATION OBTAINED FROM IRS FILINGS OF SIMILAR ORGANIZATIONS. THE DELIBERATION AND DECISION PROCESS IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. COMPENSATION LEVELS ARE REVIEWED ON AN ANNUAL BASIS UNLESS AN APPROVED EMPLOYMENT AGREEMENT COVERING A LONGER PERIOD OF TIME IS IN EFFECT. ANY CHANGES TO APPROVED EMPLOYMENT AGREEMENTS ARE TO FOLLOW THE SAME PROCEDURE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH UNDER IRC SECTION 6104(D). FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST 63,168. FORM 990, PART XII, LINE 2C: GULF COAST CARES, INC. IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. AND AFFILIATES (GCJFCS). THE GCJFCS FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF THE INDEPENDENT CPA FIRM, AND FOR THE CONDUCT OF THE ANNUAL FINANCIAL STATEMENT AND COMPLIANCE AUDITS. IN ADDITION, THE FINANCE COMMITTEE IS RESPONSIBLE FOR: ENSURING THAT ADEQUATE INTERNAL CONTROLS ARE IN PLACE TO SAFEGUARD THE ASSETS OF THE ORGANIZATION, REVIEWING THE MONTHLY FINANCIAL STATEMENTS, AND FOR MONITORING RISK MANAGEMENT AND COMPLIANCE PRACTICES OF THE ORGANIZATION. GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES INC 14041 ICOT BLVD CLEARWATER FL 33760 591229354 INDIVIDUAL AND FAMILY SERVICES FL 501(C)(3) LINE 7 N/A 0 GULF COAST EGRET HOUSING INC 14041 ICOT BLVD CLEARWATER FL 33760 593326398 TO PROVIDE AFFORDABLE HOUSING TO THE LOW-INCOME, ELDERLY AND DISABLED FL 501(C)(3) LINE 10 GULF COAST JEWISH FAMILY & COMMUNITY SERVICES INC 0 GULF COAST HERON HOUSING INC 14041 ICOT BLVD CLEARWATER FL 33760 593386553 TO PROVIDE HOUSING TO THE LOW-INCOME ELDERLY POPULATION FL 501(C)(3) LINE 10 GULF COAST JEWISH FAMILY & COMMUNITY SERVICES INC 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0