2024-03-25T13:47:43-05:00 2023-06-30 593070669 MSL PA 255 S ORANGE AVENUE SUITE 600 ORLANDO FL 32801 990 2022-07-01 651237768 THE LJD JFCS REALTY INC LJDJ 9044481933 8540 BAYCENTER ROAD TAFFET BLD JACKSONVILLE FL 32256 COLLEEN RODRIGUEZ CHIEF EXECUTIVE OFFICER 9044481933 2024-03-25 1 COLLEEN RODRIGUEZ XXX-XX-XXXX 1 KURT A ALTER CPA P00059492 4077405400 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X COLLEEN RODRIGUEZ 8540 BAYCENTER ROAD TAFFET BLD JACKSONVILLE FL 32256 619183 0 X WWW.JFCSJAX.ORG X 2005 FL SEE SCHEDULE O.THE MISSION OF THE LJD JFCS REALTY, INC. IS TO OPERATE AND HOLD TITLE TO PROPERTY TO BE USED EXCLUSIVELY FOR THE LJD JEWISH FAMILY & COMMUNITY SERVICES, INC. IN CONJUNCTION WITH ITS MISSION OF STRENGTHENING THE ENTIRE NORTHEAST FLORIDA COMMUNITY BY PROVIDING SUPPORT SERVICES IN THE JEWISH TRADITION OF HELPING PEOPLE HELP THEMSELVES. 4 4 0 4 0 0 0 0 446052 617976 87 1207 0 0 446139 619183 0 0 0 0 0 0 0 0 0 327861 268356 327861 268356 118278 350827 5631645 5416252 3113933 16847 2517712 5399405 X SEE SCHEDULE O. TO OPERATE & HOLD TITLE TO PROPERTY USED EXCLUSIVELY FOR THE LJD JEWISH FAMILY & COMMUNITY SERVICES, INC. IN CONJUNCTION WITH ITS MISSION TO STRENGTHEN THE COMMUNITY BY PROVIDING FAMILY AND INDIVIDUAL SOCIAL SERVICES IN THE JEWISH TRADITION OF HELPING PEOPLE HELP THEMSELVES. 0 0 268356 617976 RENTAL OF PROPERTY TO THE LJD JEWISH FAMILY & COMMUNITY SERVICES, INC. 268356 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X X NELSON GIBSON 9043945725 8540 BAYCENTER ROAD JACKSONVILLE FL 32256 MICHAEL SETZER PRESIDENT 0.38 0.00 X X 0 0 0 CHRISTEN LUIKART DIRECTOR 0.38 0.76 X X 0 0 0 JAMES LAWSON DIRECTOR 0.38 0.76 X X 0 0 0 STUART KLEIN DIRECTOR 0.38 0.76 X X 0 0 0 COLLEEN RODRIGUEZ CHIEF EXECUTIVE OFFICER 1.00 39.00 X 0 214025 16203 0 214025 16203 0 0 1 0 0 RENTAL REVENUE 531120 617976 617976 617976 1207 1207 619183 617976 0 1207 736 32875 234745 268356 302827 316106 70025 70193 10942 16847 7090543 2077437 5247851 5013106 5631645 5416252 3113933 16847 3113933 16847 X 2517712 5399405 2517712 5399405 5631645 5416252 X 350827 2530866 X X 0 1 X 1 0 135016 135016 6586936 1708926 4878010 368591 368511 80 5013106 DUE TO/FROM AFFILIATES 16847 16847 X PART X, LINE 2: THE LJD JFCS REALTY INC. IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS WITH RELATED ORGANIZATIONS, THE LJD JEWISH FAMILY & COMMUNITY SERVICES, INC. AND THE LJD JFCS FOUNDATION, INC. THE CONSOLIDATED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING FOOTNOTE: THE LJD JFCS, INC. AND THE LJD JFCS FOUNDATION, INC. HAVE BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("IRC"); AND THE LJD JFCS REALTY, INC. AS TAX-EXEMPT UNDER SECTION 501(C)(2) OF THE IRC. ACCORDINGLY, INCOME EARNED IN FURTHERANCE OF THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES AND, THEREFORE, THESE COMBINED FINANCIAL STATEMENTS INCLUDE NO PROVISION OR LIABILITY FOR INCOME TAXES. 0 0 0 COLLEEN RODRIGUEZ CHIEF EXECUTIVE OFFICER 0 198406 0 11047 0 4572 0 10202 0 6001 0 230228 0 0 PART I, LINE 3 THE INDIVIDUAL WHO SERVES AS THE CHIEF EXECUTIVE OFFICER IS COMPENSATED BY THE LJD JEWISH FAMILY & COMMUNITY SERVICES, INC., A RELATED 501(C)(3) ORGANIZATION. THAT ORGANIZATION USES THE FOLLOWING TO ESTABLISH COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER: COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 4 THE REPORTING TAX-EXEMPT ORGANIZATION AMENDED AND RESTATED ITS BYLAWS TO CHANGE THE ORGANIZATION'S NAME FROM "JFCS REALTY, INC" TO "THE LJD JFCS REALTY, INC". THE FLORIDA DEPARTMENT OF STATE ISSUED A CERTIFICATION FOR THE AMENDMENT ON DECEMBER 28, 2022 (PDF ATTACHED). FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE LJD JFCS REALTY, INC. IS THE LJD JEWISH FAMILY & COMMUNITY SERVICES, INC. (JFCS). JFCS IS A FLORIDA, NOT-FOR-PROFIT CORPORATION THAT IS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3). THERE ARE NO OTHER CLASSES OF MEMBERSHIP IN THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS OF THE FILING ORGANIZATION SHALL BE COMPOSED OF THE OFFICERS OF THE SOLE MEMBER, JFCS, WHOSE BOARD OF DIRECTORS HAS THE POWER TO ELECT, APPOINT OR REMOVE SUCH INDIVIDUALS. FORM 990, PART VI, SECTION A, LINE 7B AS SET FORTH IN THE FILING ORGANIZATION'S BYLAWS, THE FOLLOWING ARE SUBJECT TO APPROVAL BY THE SOLE MEMBER, JFCS: A) AN INCREASE OR DECREASE IN THE NUMBER OF DIRECTORS, AND B) AMENDMENT, REPEAL, RESTATEMENT OR SUPPLEMENT TO THE ARTICLES OF INCORPORATION OR BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF EXECUTIVE OFFICER WILL REVIEW AND APPROVE THE FILING ORGANIZATION'S FORM 990. PRIOR TO FILING, THE FINANCE COMMITTEE WILL PRESENT THE FORM 990 TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C EACH MEMBER OF THE BOARD COMPLETES A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY PER THE ORGANIZATION'S BY-LAWS. EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH A PERSON (A) RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY; (B) HAS READ AND UNDERSTANDS THE POLICY; (C) HAS AGREED TO COMPLY WITH THE POLICY, AND (D) UNDERSTANDS THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. STAFF ALSO SIGNS A CONFLICT OF INTEREST STATEMENT. THIS IS SCHEDULED FOR DISTRIBUTION TO BOTH GROUPS IN JANUARY. THE CONFLICT OF INTEREST FORM IS PROVIDED TO NEW STAFF UPON HIRE AND NEW BOARD MEMBERS UPON ELECTION. SHOULD CONFLICTS OF INTEREST REGARDING THE BOARD BE DISCLOSED, THE INFORMATION IS PRESENTED TO THE BOARD/COMMITTEE AND THE MEMBER IN QUESTION MUST RECUSE HIM/HERSELF FROM ANY DISCUSSION PERTAINING TO THE CONFLICT AND FROM VOTING ON THE TRANSACTION OR ARRANGEMENT. AN IMPARTIAL PARTY MAY BE ASKED TO INVESTIGATE. AFTER CONDUCTING DUE DILIGENCE, THE BOARD/COMMITTEE VOTES ON WHETHER AN ALTERNATIVE TRANSACTION OR ARRANGEMENT IS PERMISSIBLE. MINUTES ARE RECORDED FOR SUCH DISCUSSIONS/ACTIONS WITH STAFF. THE CHIEF EXECUTIVE OFFICER HAS ULTIMATE AUTHORITY IN REVIEWING ANY CONFLICTS OF INTEREST, AND DUE DILIGENCE IS EXERCISED IN INVESTIGATING AND REMEDIATING ANY SUCH CONFLICT. FORM 990, PART VI, SECTION C, LINE 19 THE LJD JFCS REALTY, INC. MAINTAINS AN ENVIRONMENT THAT IS OPEN, HONEST AND TRANSPARENT. THE FORM 990 IS AVAILAIBLE ONLINE VIA GUIDESTAR AND IS PROVIDED TO GRANT-MAKING BODIES AND OTHER EXTERNAL STAKEHOLDERS UPON REQUEST. THE AGENCY PROVIDES THE AUDITED FINANCIAL STATEMENTS TO MANY OF THESE SAME STAKEHOLDERS. THE FINANCIAL STATEMENTS ARE ALSO EASILY ACCESSIBLE FOR REVIEW. FORM 990, PART XI, LINE 9: EQUITY TRANSFER FROM TAX-EXEMPT PARENT 2,530,866. FORM 990, PART XII, LINE 2C THE LJD JFCS REALTY, INC. IS INCLUDED IN CONSOLIDATED FINANCIAL STATEMENTS WITH RELATED ORGANIZATIONS, THE LJD JEWISH FAMILY & COMMUNITY SERVICES, INC. AND THE LJD JFCS FOUNDATION, INC. THE FINANCE COMMITTEE OF THE LJD JEWISH FAMILY & COMMUNITY SERVICES, INC. IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. THE LJD JEWISH FAMILY & COMMUNITY SERVICES 8540 BAYCENTER RD JACKSONVILLE FL 32256 590637868 INDIVIDUAL AND FAMILY SERVICES FL 501(C)(3) LINE 10 N/A 0 THE LJD JFCS FOUNDATION INC 8540 BAYCENTER RD JACKSONVILLE FL 32256 571214850 INVESTMENT FL 501(C)(3) LINE 12A, I THE LJD JEWISH FAMILY & COMMUNITY SERVICES INC 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1