STRATEGY STUDIO / PUBLIC DATA EXPLORER

JCC FOUNDATION: Form 990PF, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
JCC FOUNDATION (EIN 83-2763708)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-13
IRS object ID
202441349349101484
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-13T09:49:25-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN630834838PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MACHEN MCCHESNEY LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11820 EAST UNIVERSITY DRAddressLine1Txt
CityAUBURNCityNm
State AbbreviationALStateAbbreviationCd
ZIP36830ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN832763708EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE JCC FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJCCFBusinessNameControlTxt
Phone3343297685PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1825 OAKDALE DRIVEAddressLine1Txt
CityAUBURNCityNm
State AbbreviationALStateAbbreviationCd
ZIP36830ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSH CITRONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3343297685PhoneNum
Signature2024-04-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOSHPersonFirstNm
Person LastCITRONPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMARTIN D WILLIAMSPreparerPersonNm
PTINP00014991PTIN
Phone3348877022PhoneNum
Preparation2024-04-29PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$776,099FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$327,200ContriRcvdRevAndExpnssAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$327,200TotalRevAndExpnssAmt
Total Net Invst Incm$0TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm$0CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Dsbrs Chrtbl$0CompOfcrDirTrstDsbrsChrtblAmt
Other Expenses Rev And Expnss$65OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$0OtherExpensesNetInvstIncmAmt
Other Expenses Dsbrs Chrtbl$0OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$65TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$0TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$457,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$457,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$457,065TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$457,000TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$129,865ExcessRevenueOverExpensesAmt
Net Investment Income$0NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$905,964CashBOYAmt
Cash EOY$776,099CashEOYAmt
Cash EOYFMV$776,099CashEOYFMVAmt
Total Assets BOY$905,964TotalAssetsBOYAmt
Total Assets EOY$776,099TotalAssetsEOYAmt
Total Assets EOYFMV$776,099TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Capital Stock BOY$0CapitalStockBOYAmt
Capital Stock EOY$0CapitalStockEOYAmt
Additional Paid In Capital BOY$0AdditionalPaidInCapitalBOYAmt
Additional Paid In Capital EOY$0AdditionalPaidInCapitalEOYAmt
Retained Earning BOY$905,964RetainedEarningBOYAmt
Retained Earning EOY$776,099RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$905,964TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$776,099TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$905,964TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$776,099TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$905,964TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$129,865ExcessRevenueOverExpensesAmt
Other Increases$0OtherIncreasesAmt
Subtotal$776,099SubtotalAmt
Other Decreases$0OtherDecreasesAmt
Tot Net Ast Or Fund Balances EOY$776,099TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$0InvestmentIncomeExciseTaxAmt
Tax Under Section511$0TaxUnderSection511Amt
Subtotal$0SubtotalAmt
Subtitle A Tax$0SubtitleATaxAmt
Tax Based On Investment Income$0TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$0EstimatedPlusOvpmtIncmTxAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Extsn Request Income Tax Paid$0ExtsnRequestIncomeTaxPaidAmt
Backup Withholding Withheld$0BackupWithholdingWithheldAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Es Penalty$0EsPenaltyAmt
Tax Due$0TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political Acty0LegislativePoliticalActyInd
More Than100 Spent0MoreThan100SpentInd
Form1120 POL Filed0Form1120POLFiledInd
Section4955 Organization Tax$0Section4955OrganizationTaxAmt
Section4955 Managers Tax$0Section4955ManagersTaxAmt
Tax Reimbursed$0TaxReimbursedAmt
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws0ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (1)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (1)AtLeast5000InAssetsInd
Org Report Or Register StateALOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (1)Form990PFFiledWithAttyGenInd
Private Operating Foundation0PrivateOperatingFoundationInd
New Substantial Contributors0NewSubstantialContributorsInd
Own Controlled Entity0OwnControlledEntityInd
Donor Advised Fund0DonorAdvisedFundInd
Comply With Public Insp RqrYes (1)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksJOSH CITRONIndividualWithBooksNm
Phone3343297685PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1825 OAKDALE DRIVEAddressLine1Txt
CityAUBURNCityNm
State AbbreviationALStateAbbreviationCd
ZIP36830ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts Question0ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified Prsn0SaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified Prsn0BrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified Prsn0FurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified Prsn0PayCompDisqualifiedPrsnInd
Transfer Ast Disqualified Prsn0TransferAstDisqualifiedPrsnInd
Payment To Government Official0PaymentToGovernmentOfficialInd
Uncorrected Prior Acts0UncorrectedPriorActsInd
Undistributed Income PY0UndistributedIncomePYInd
Business Holdings0BusinessHoldingsInd
Jeopardy Investments0JeopardyInvestmentsInd
Uncorrected PY Jeopardy Invst0UncorrectedPYJeopardyInvstInd
Influence Legislation0InfluenceLegislationInd
Influence Election0InfluenceElectionInd
Grants To Individuals0GrantsToIndividualsInd
Grants To Organizations0GrantsToOrganizationsInd
Noncharitable Purpose0NoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JOSH CITRON
825 OAKDALE DRIVEAUBURNAL36830DIRECTOR0.00$0$0$0
JAN GODBY
4931 BONITA BAY BLVD UNIT 503BONITA SPRINGSFL34134DIRECTOR0.00$0$0$0
CHRIS VAN ROEKEL
2421 ROZZELLES FERRY ROADCHARLOTTENC28208DIRECTOR0.00$0$0$0
MARTY WILLIAMS
1820 E UNIVERSITY DRAUBURNAL36830DIRECTOR0.00$0$0$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k0OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt
Contractor Paid Over50k0ContractorPaidOver50kCnt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1N/ADescription1Txt
Expenses1$0Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$850,365AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$850,365TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$850,365AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$12,755CashDeemedCharitableAmt
Net Vl Noncharitable Assets$837,610NetVlNoncharitableAssetsAmt
Minimum Investment Return$41,881MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$41,881MinimumInvestmentReturnAmt
Total Tax$0TotalTaxAmt
Distributable Before Adj$41,881DistributableBeforeAdjAmt
Recoveries Qualfied Distri$0RecoveriesQualfiedDistriAmt
Distributable Before Ded$41,881DistributableBeforeDedAmt
Deduction From Distributable$0DeductionFromDistributableAmt
Distributable As Adjusted$41,881DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$457,000ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Qualifying Distributions$457,000QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$41,881DistributableAsAdjustedAmt
Undistributed Income PY$0UndistributedIncomePYAmt
Total For Prior Years$0TotalForPriorYearsAmt
Excess Distribution Cyov Yr5$64,800ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$5,357ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$81,944ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$346,066ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$162,960ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$661,127TotalExcessDistributionCyovAmt
Qualifying Distributions$457,000QualifyingDistributionsAmt
Applied To Year1$0AppliedToYear1Amt
Applied To Prior Years$0AppliedToPriorYearsAmt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$41,881AppliedToCurrentYearAmt
Remaining Distri From Corpus$415,119RemainingDistriFromCorpusAmt
Excess Distri Cyov App CY Corpus$0ExcessDistriCyovAppCYCorpusAmt
Excess Distribution Cyov App CY$0ExcessDistributionCyovAppCYAmt
Total Corpus$1,076,246TotalCorpusAmt
Prior Year Undistributed Incm$0PriorYearUndistributedIncmAmt
Prior Year Deficiency Or Tax$0PriorYearDeficiencyOrTaxAmt
Taxable1$0Taxable1Amt
Taxable2$0Taxable2Amt
Undistributed Income CY$0UndistributedIncomeCYAmt
Corpus Distri170b1 E Or4942g3$0CorpusDistri170b1EOr4942g3Amt
Excess Distri Cyov From Yr5$64,800ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$1,011,446ExcessDistriCyovToNextYrAmt
Excess From Year4$5,357ExcessFromYear4Amt
Excess From Year3$81,944ExcessFromYear3Amt
Excess From Year2$346,066ExcessFromYear2Amt
Excess From Year1$162,960ExcessFromYear1Amt
Excess From Current Year$415,119ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (12 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient Foundation StatusRecipientFoundationStatusTxtGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
AUBURN COMMUNITY CHURCH
323 AIRPORT ROADAUBURNAL36830PCUNRESTRICTED USE CONTRIBUTION$50,000
FIRST PRESBYTERIAN CHURCH OF BONITA SPRINGS
9751 BONITA BEACH ROAD SEBONITA SPRINGSFL34135PCUNRESTRICTED USE CONTRIBUTION$100,000
RADIANT CHURCH
3938 S DALE MABRY HWYTAMPAFL33611PCUNRESTRICTED USE CONTRIBUTION$150,000
FIRST PRESBYTERIAN CHURCH
143 E THACH AVEAUBURNAL36830PCUNRESTRICTED USE CONTRIBUTION$10,000
UPTOWN CHURCH
926 ELIZABETH AVE SUITE 200CHARLOTTENC28204PCUNRESTRICTED USE CONTRIBUTION$25,000
CHURCH OF THE HIGHLANDS
2001 E SAMFORD AVEAUBURNAL36830PCUNRESTRICTED USE CONTRIBURION$50,000
STORYBOOK FARMS
300 CUSSETA RDOPELIKAAL36801PCUNRESTRICTED USE CONTRIBUTION$32,000
BREAD COFFEEHOUSE
1227 CLIFTON ROADATLANTAGA30307PCUNRESTRICTED USE CONTRIBUTION$10,000
FOUR-FIRES INC
113 RIDLEY AVELAGRANGEGA30240PCUNRESTRICTED USE CONTRIBUTION$10,000
FRIENDSHIP CHURCH
1398 PROVIDENCE ROADSOMERSETKY42501PCUNRESTRICTED USE CONTRIBUTION$5,000
Y2 BELIEVE
16295 S TAMIAMI TRAIL 195FORT MYERSFL33908PCUNRESTRICTED USE CONTRIBUTION$10,000
MILLVILLE CHRISTIAN CHURCH
5210 MCCRAKEN PIKEVERSAILLESKY40383PCUNRESTRICTED USE CONTRIBUTION$5,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$457,000TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut$0TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Unrelated Business Taxbl Incm$0UnrelatedBusinessTaxblIncmAmt
Exclusion$0ExclusionAmt
Related Or Exempt Function Incm$0RelatedOrExemptFunctionIncmAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$0TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO0TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO0TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets0SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO0PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets0RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements0ReimbursementArrangementsInd
Loans Or Loan Guarantees0LoansOrLoanGuaranteesInd
Performance Of Services Etc0PerformanceOfServicesEtcInd
Sharing Of Facilities Etc0SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO0RelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1CHIC SOUL LLCBusinessNameLine1Txt

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11750 OPELIKA ROAD SUITE 1AddressLine1Txt
CityAUBURNCityNm
State AbbreviationALStateAbbreviationCd
ZIP36830ZIPCd
FieldValueIRS element (for citing)
Total Contributions$327,200TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp

FieldValueIRS element (for citing)
DescOFFICE EXPENSEDesc
Revenue And Expenses Per Books$65RevenueAndExpensesPerBooksAmt
Net Investment Income$0NetInvestmentIncomeAmt
Disbursements Charitable Prps$0DisbursementsCharitablePrpsAmt