2025-12-22T14:53:04-06:00 2025-06-30 540737372 PBMARES LLP 440 MONTICELLO AVE SUITE 1900 NORFOLK VA 23510 990 2024-07-01 541882218 HEBREW ACADEMY OF TIDEWATER FOUNDATION INCORPORATED HEBR 7579656100 5000 CORPORATE WOODS DRIVE 200 VIRGINIA BEACH VA 23462 NAOMI LIMOR SEDEK DIRECTOR/CORPORATE SECRETARY 7579656100 2025-12-22 1 0 JENNIFER N FRENCH CPA P00659678 7576274644 2025-12-22 X 2024 2025-03-06 01:10:19Z STRELITZ INTERNATIONAL ACADEMY FOUNDATION (VIRGINIA BEACH CI) NAOMI LIMOR SEDEK 5000 CORPORATE WOODS DRIVE 200 VIRGINIA BEACH VA 23462 938227 0 X WWW.JEWISHVA.ORG X 1995 VA TO RECEIVE, MAINTAIN, & ADMINISTER ASSETS IN PERPETUITY FOR THE BENEFIT OF THE HEBREW ACADEMY OF TIDEWATER, DBA STRELITZ INTERNATIONAL ACADEMY. THE ORGANIZATION ACTS AS A PERMANENT ENDOWMENT FUND TO SUPPORT THE ACTIVITIES, PROGRAMS AND OPERATIONS OF THE HEBREW ACADEMY OF TIDEWATER INC., DBA STRELITZ INTERNATIONAL ACADEMY, A RELATED, SUPPORTING FOUNDATION. 7 7 0 7 0 0 52006 749291 0 0 73718 188936 0 0 125724 938227 98066 98369 0 0 0 0 0 0 0 45376 59745 143442 158114 -17718 780113 2669657 3806296 0 0 2669657 3806296 X GRANTS AND COMMUNITY PROGRAMS ON BEHALF OF THE HEBREW ACADEMY OF TIDEWATER, DBA STRELITZ INTERNATIONAL ACADEMY.THE ORGANIZATION ACTS AS A PERMANENT ENDOWMENT FUND TO SUPPORT THE ACTIVITIES, PROGRAMS AND OPERATIONS OF THE HEBREW ACADEMY OF TIDEWATER INC., DBA STRELITZ INTERNATIONAL ACADEMY, A RELATED, SUPPORTING FOUNDATION. 0 0 98369 98369 GRANTS AND COMMUNITY PROGRAMS ON BEHALF OF THE HEBREW ACADEMY OF TIDEWATER, DBA STRELITZ INTERNATIONAL ACADEMY. 98369 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JAMES R PARRISH 7579656100 5000 CORPORATE WOODS DRIVE SUITE VIRGINIA BEACH VA 23462 X X DAVID LEON DIRECTOR 1.00 X 0 0 0 JEFFREY LITTMAN DIRECTOR 1.00 X 0 0 0 DEBORAH SEGALOFF DIRECTOR 1.00 X 0 0 0 RON KRAMER DIRECTOR 1.00 X 0 0 0 RANDI GORDON PRESIDENT 1.00 X X 0 0 0 LAURA MILLER DIRECTOR 1.00 X 0 0 0 PAUL PECK DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 749291 749291 26851 26851 162085 0 162085 162085 162085 938227 0 0 188936 98369 98369 27488 27488 5400 5400 26334 26334 STATE CORPORATION FILIN 399 399 CATERING EXPENSE 124 124 158114 98369 59745 0 2669657 3806296 2669657 3806296 0 0 X 1949840 2992951 719817 813345 2669657 3806296 2669657 3806296 780113 356526 0 X X 0 1 X 1 0 X X 2 TIDEWATER JEWISH FOUNDATION INC 541653165 7 1 0 0 HEBREW ACADEMY OF TIDEWATERINC 540629620 2 1 98369 0 2 98369 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 MAIN POOL PORTFOLIO 3806296 F 3806296 X 1294753 356526 356526 938227 0 938227 158114 0 158114 0 158114 PART X, LINE 2: 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. FASB 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, 2025. 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. 1 HEBREW ACADEMY OF TIDEWATER INC 5000 CORPORATE WOODS DRIVE SUITE 180 VIRGINIA BEACH VA 23462 540629620 501(C)(3) 98369 0 ANNUAL DISTRIBUTIONS 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 990, PART VI, SECTION A, LINE 3 THE TIDEWATER JEWISH FOUNDATION, A RELATED ORGANIZATION, MANAGES THE ORGANIZATION'S FUNDS. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WAS MADE AVAILABLE TO DESIGNATED MEMBERS OF THE BOARD ELECTRONICALLY BY E-MAIL FOR THEIR REVIEW PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY COLLECTS NEW CONFLICT OF INTEREST STATEMENTS AND REQUESTS DISCLOSURE OF ANY CONFLICTS AND RELATIONSHIPS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE TO THE PUBLIC BY PROVIDING ELECTRONIC COPIES UPON WRITTEN REQUEST AT NO CHARGE OR BY PROVIDING PAPER COPIES UPON WRITTEN REQUEST SUBJECT TO A NOMINAL FEE. FORM 990, PART VII, DIRECTORS BYLAWS PROVIDE THAT TWO ADDITIONAL NON-VOTING DIRECTORS, NOT REQUIRED TO BE LISTED IN PART VII, INCLUDE THE CURRENT PRINCIPAL OF THE HEBREW ACADEMY AND THE CURRENT CHIEF EXECUTIVE OFFICER OF THE TIDEWATER JEWISH FOUNDATION: HEATHER MOORE AND NAOMI SEDEK, RESPECTIVELY. FORM 990, PART XII, LINE 2C, AUDIT COMMITTEE THE AUDIT FOR THE HEBREW ACADEMY OF TIDEWATER FOUNDATION WAS A PART OF A CONSOLIDATED AUDIT FOR THE TIDEWATER JEWISH FOUNDATION, INC. THERE IS A COMMITTEE THAT ASSUMES OVERSIGHT OF THE AUDIT AND THE PROCEDURES HAVE NOT CHANGED FROM THE PRIOR YEAR. HEBREW ACADEMY OF TIDEWATER INC 5000 CORPORATE WOODS DRIVE SUITE 18 VIRGINIA BEACH VA 23462 540629620 EDUCATIONAL ORGANIZATION VA 501(C)(3) LINE 2 0 TIDEWATER JEWISH FOUNDATION INC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH VA 23462 541653165 GRANTS AND COMMUNITY PROGRAMS VA 501(C)(3) LINE 7 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 HEBREW ACADEMY OF TIDEWATER B 98369 CASH