TY 2013 Form 990

- TIN:

Form990

Department of the Treasury
Internal Revenue Service

Return of Organization Exempt From Income Tax

Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)

Do not enter Social Security numbers on this form as it may be made public. By law, the IRS

generally cannot redact the information on the form.

Information about Form 990 and its instructions is at www.IRS.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

A For the 2013 calendar year, or tax year beginning 07-01-2013 , 2013, and ending 06-30-2014

BCheck if applicable: Address change Name change Initial return Terminated Amended return Application pending

CName of organization
TIDEWATER JEWISH FOUNDATION INC

Doing Business As

Number and street (or P.O. box if mail is not delivered to street address)
5000 CORPORATE WOODS DRIVE NO 200

Room/suite

City or town, state or province, country, and ZIP or foreign postal code
VIRGINIA BEACH, VA23462

D Employer identification number

54-1653165

E Telephone number

G Gross receipts $ 5,654,209

F Name and address of principal officer:
SCOTT KAPLAN
5000 CORPORATE WOODS DRIVE NO 200
VIRGINIA BEACH,VA23462

Tax-exempt status: 501(c)(3) 501(c) ( ) LeftBullet

(insert no.) 4947(a)(1) or 527

Website:

WWW.JEWISHVA.COM

H(a)

Is this a group return for
subordinates? Yes No

H(b)

Are all subordinates
included?

Yes No

If "No," attach a list. (see instructions)

H(c)

Group exemption number MediumBullet

K Form of organization: Corporation Trust Association Other MediumBullet

L Year of formation: 1992

M State of legal domicile: VA

Part I

Summary

1	Briefly describe the organization’s mission or most significant activities: GRANTS AND COMMUNITY PROGRAMS ON BEHALF OF THE JEWISH COMMUNITY AND THE FOUNDATION'S AGENCY FUNDS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	28
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	28
5	Total number of individuals employed in calendar year 2013 (Part V, line 2a) ......	5	6
6	Total number of volunteers (estimate if necessary) .............	6	32
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	113,353
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	103,200

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	2,445,325	3,569,056
9	Program service revenue (Part VIII, line 2g) .........	573,104	611,156
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,048,705	1,456,516
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	46,444	17,481
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	4,113,578	5,654,209
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	3,835,684	3,202,601
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	650,291	643,075
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 139,816
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	798,292	965,890
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	5,284,267	4,811,566
19	Revenue less expenses. Subtract line 18 from line 12.......	-1,170,689	842,643
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	30,520,101	32,928,137
21	Total liabilities (Part X, line 26).............	2,660,768	3,058,293
22	Net assets or fund balances. Subtract line 21 from line 20.....	27,859,333	29,869,844

Part II

Signature Block

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

Sign Here

	Signature of officer	Date

	Type or print name and title

Paid Preparer Use Only

Print/Type preparer's name

Preparer's signature

Date

Check if
self-employed

PTIN

Firm's name MediumBullet

Firm's EIN MediumBullet

Firm's address MediumBullet

Phone no.

May the IRS discuss this return with the preparer shown above? (see instructions) ............YesNo

For Paperwork Reduction Act Notice, see the separate instructions.

Cat. No. 11282Y

Form 990 (2013)

Page 2

Part III

Statement of Program Service Accomplishments

Check if Schedule O contains a response or note to any line in this Part III ..............

Briefly describe the organization’s mission: GRANTS AND COMMUNITY PROGRAMS ON BEHALF OF THE JEWISH COMMUNITY AND THE FOUNDATION'S AGENCY FUNDS.

Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ...................... Yes No

If "Yes," describe these new services on Schedule O.

Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................ Yes No

If "Yes," describe these changes on Schedule O.

Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.


4a	(Code: ) (Expenses $ 3,763,146 including grants of $ 3,202,601 ) (Revenue $ 603,654 )
	GRANTS AND COMMUNITY PROGRAMS ON BEHALF OF THE JEWISH COMMUNITY AND THE FOUNDATION'S AGENCY FUNDS

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses3,763,146

Form 990 (2013)

Page 3

Part IV

Checklist of Required Schedules

Yes

Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule A Click to see attachment

........................

Yes

Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment

...

Yes

Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........

Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........

Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................

Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I Click to see attachment

........................

Yes

Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II Click to see attachment

...

Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment

....................

Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV Click to see attachment

..............

Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part V Click to see attachment

......

Yes

If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.

Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI. Click to see attachment

...................

11a

Yes

Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII Click to see attachment

.......

11b

Yes

Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII Click to see attachment

.......

11c

Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX Click to see attachment

............

11d

Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X Click to see attachment

11e

Yes

Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X Click to see attachment

.........................

11f

Yes

12a

Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII Click to see attachment

.................

12a

Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment

12b

Yes

Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....

14a

Did the organization maintain an office, employees, or agents outside of the United States?.....

14a

Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........

14b

Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV

Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...

Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions)....

Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............

Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................

20a

Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....

20a

If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?

20b

Form 990 (2013)

Page 4

Part IV

Checklist of Required Schedules (continued)

Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II... Click to see attachment

Yes

Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment

Yes

Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment

Yes

24a

Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................

24a

Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...

24b

Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................

24c

Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...

24d

25a

Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I........

25a

Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................

25b

Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II....................

Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........

Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):

A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV ..........................

28a

A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV.....................

28b

An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...

28c

Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M.. Click to see attachment

Yes

Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M............. Click to see attachment

Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................

Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................

Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment

Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment

Yes

35a

Did the organization have a controlled entity within the meaning of section 512(b)(13)?

35a

If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2...

35b

Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment

Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI Click to see attachment

Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............

Yes

Form 990 (2013)

Page 5

Part V

Statements Regarding Other IRS Filings and Tax Compliance

Check if Schedule O contains a response or note to any line in this Part V ..............

Yes

Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..

Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .

Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................

Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................

If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)

Yes

Did the organization have unrelated business gross income of $1,000 or more during the year?...

Yes

If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...

Yes

At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................

If "Yes," enter the name of the foreign country: MediumBullet

See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.

Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..

Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?

If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............

Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...

If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................

Organizations that may receive deductible contributions under section 170(c).

Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................

If "Yes," did the organization notify the donor of the value of the goods or services provided?.....

Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................

If "Yes," indicate the number of Forms 8282 filed during the year ....

Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................

Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..

If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................

If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................

Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?............

Sponsoring organizations maintaining donor advised funds.

Did the organization make any taxable distributions under section 4966?..........

Did the organization make a distribution to a donor, donor advisor, or related person?.......

Section 501(c)(7) organizations. Enter:

Initiation fees and capital contributions included on Part VIII, line 12 ...

10a

Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities

10b

Section 501(c)(12) organizations. Enter:

Gross income from members or shareholders .........

11a

Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........

11b

12a

Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?

12a

If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................

12b

Section 501(c)(29) qualified nonprofit health insurance issuers.

Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.

13a

Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....

13b

Enter the amount of reserves on hand ............

13c

14a

Did the organization receive any payments for indoor tanning services during the tax year?.....

14a

If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..

14b

Form 990 (2013)

Page 6

Part VI

Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.

Check if Schedule O contains a response or note to any line in this Part VI ..............

Section A. Governing Body and Management

Yes

Enter the number of voting members of the governing body at the end of the tax year .....................

If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.

Enter the number of voting members included in line 1a, above, who are independent ...................

Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................

Yes

Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .

Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................

Did the organization become aware during the year of a significant diversion of the organization’s assets? .

Did the organization have members or stockholders? ................

Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................

Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................

Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:

The governing body? .........................

Yes

Each committee with authority to act on behalf of the governing body? ............

Yes

Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......

Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)

Yes

10a

Did the organization have local chapters, branches, or affiliates? ............

10a

If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?

10b

11a

Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................

11a

Yes

Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....

12a

Did the organization have a written conflict of interest policy? If "No," go to line 13.......

12a

Yes

Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................

12b

Yes

Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................

12c

Yes

Did the organization have a written whistleblower policy? ...............

Yes

Did the organization have a written document retention and destruction policy? .........

Yes

Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?

The organization’s CEO, Executive Director, or top management official ...........

15a

Yes

Other officers or key employees of the organization ................

15b

Yes

If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).

16a

Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................

16a

If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............

16b

Section C. Disclosure

List the States with which a copy of this Form 990 is required to be filed MediumBullet

Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.

Own website Another's website Upon request Other (explain in Schedule O)

Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.

State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBullet

RANDY PARRISH500 CORPORATE WOODS DRIVE SUITE 200VIRGINIA BEACHVA23462 (757) 965-6111

Form 990 (2013)

Page 7

Part VII

Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors

Check if Schedule O contains a response or note to any line in this Part VII ..............

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees

1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet

List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

List all of the organization’s current key employees, if any. See instructions for definition of "key employee."

List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.

Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(1) BRITT SIMON........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(2) EMILY NIED........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(3) EDWARD KRAMER........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(4) STEVEN GORDON........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(5) SANDRA LEON........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(6) ALVIN WALL........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(7) ANNABEL SACKS........................................................................ LIFE TRUSTEE/EXEC. COMM. C	.50 ........................10	X		0	0	0
(8) RON KRAMER........................................................................ DIRECTOR/CHAIRMAN/NOMINATI	2.00 ........................10	X	X	0	0	0
(9) MICHAEL BARNEY........................................................................ DIRECTOR/GIFT ACCEPT.CHAIR	1.00 ........................10	X	X	0	0	0
(10) HAROLD SACKS........................................................................ EXEC DIR. EMERITUS	.50 ........................10	X		0	0	0
(11) JASON HOFFMAN........................................................................ DIRECTOR/INVESTMENT CHAIR	2.00 ........................10	X	X	0	0	0
(12) JERROLD MILLER........................................................................ DIRECTOR/CHAIRMAN-ELECT/GR	2.00 ........................10	X	X	0	0	0
(13) JOEL JASON........................................................................ DIRECTOR/PROF ADVISORY COM	.50 ........................10	X	X	0	0	0
(14) KURT ROSENBACH........................................................................ LIFE TRUSTEE/EXEC. COMM. C	.50 ........................10	X		0	0	0
(15) LAWRENCE STEINGOLD........................................................................ DIRECTOR/AUDIT & FINANCE C	2.00 ........................10	X	X	0	0	0
(16) RALPH GOLDSTEIN........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(17) ROBERT COPELAND........................................................................ LIFE TRUSTEE/EXEC. COMM. C	.50 ........................10	X		0	0	0

Form 990 (2013)

Page 8

Part VII

Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(18) STANWOOD DICKMAN........................................................................ DIRECTOR/TREASURER	3.00 ........................10	X	X	0	0	0
(19) JODY WAGNER........................................................................ DIRECTOR/SECRETARY	2.00 ........................10	X	X	0	0	0
(20) KEVIN LEFCOE........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(21) STEWART KAHN........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(22) MILES LEON........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(23) ROBERT GOODMAN........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(24) AMY LEVY........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(25) LAURA GROSS........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(26) LAWRENCE SIEGEL........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(27) DR LEIGH BALTUCH........................................................................ DIRECTOR	.50 ........................10	X		0	0	0
(28) MIMI KARESH........................................................................ LIFE TRUSTEE	.50 ........................10	X		0	0	0
(29) JAMES PARRISH........................................................................ TJF CFO	44.00 .......................5.00		X	103,862	0	23,068
(30) PHILIP ROVNER........................................................................ PRESIDENT/ TJF CEO (RETIRED 6/30/14	44.00 .......................5.00		X	280,662	0	16,284

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	384,524	0	39,352

Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization MediumBullet

Yes

Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............

For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................

Yes

Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........

Section B. Independent Contractors

Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 0

Form 990 (2013)

Page 9

Part VIII

Statement of Revenue

Check if Schedule O contains a response or note to any line in this Part VIII .............

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f		3,569,056

g	Noncash contributions included in lines 1a-1f:$		908,791
h	Total. Add lines 1a-1f.......			3,569,056
			Business Code
2a	ADMINISTRATIVE FEE INCOME		900099	611,156	611,156
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			611,156
3	Investment income (including dividends, interest, and other similar amounts).......			334,237		3,482	330,755
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	1,122,279
b	Less: cost or other basis and sales expenses	0
c	Gain or (loss)	1,122,279
d	Net gain or (loss)..........			1,122,279		84,888	1,037,391
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	JEWISH COMMUNITY ENDOWMENT POOL,		900099	24,983		24,983
b	OTHER INCOME		900099	-7,502	-7,502
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			17,481
12	Total revenue. See Instructions......			5,654,209	603,654	113,353	1,368,146

Form 990 (2013)

Page 10

Part IX

Statement of Functional Expenses

Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.		(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to governments and organizations in the United States. See Part IV, line 21	3,164,372	3,164,372
2	Grants and other assistance to individuals in the United States. See Part IV, line 22	38,229	38,229
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	426,238		320,318	105,920
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	166,516		166,516
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......	15,473		15,473
10	Payroll taxes ...........	34,848		27,139	7,709
11	Fees for services (non-employees):
a	Management ......	7,304			7,304
b	Legal .........	15,749		15,749
c	Accounting ...........	34,750		34,750
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	144,532		144,532
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........	25,929		21,866	4,063
12	Advertising and promotion ....	10,175			10,175
13	Office expenses .......	12,225		12,225
14	Information technology ......	27,036		27,036
15	Royalties ..
16	Occupancy ...........	25,345		25,345
17	Travel ............	2,055		2,055
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....	31,701		31,701
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....
23	Insurance ..............	9,769		9,769
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	UBIT TAXES	22,578		22,578
b	DIRECT FUND EXPENSES	300,002	300,002
c	DISTRIBUTIONS FROM CRTS	255,170	255,170
d	ADMIN SUPPORT	25,432		25,432
e	All other expenses	16,138	5,373	6,120	4,645
25	Total functional expenses. Add lines 1 through 24e	4,811,566	3,763,146	908,604	139,816
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Form 990 (2013)

Page 11


				(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............			422,220	1	804,189
2	Savings and temporary cash investments .........			1,265,677	2	504,555
3	Pledges and grants receivable, net ...........			957,443	3	275,171
4	Accounts receivable, net .............			4,436	4	0
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net .............				7
8	Inventories for sale or use ..............				8
9	Prepaid expenses and deferred charges ..........			30,116	9	5,970
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	20,402
b	Less: accumulated depreciation .....	10b	20,402	0	10c	0
11	Investments—publicly traded securities ..........				11
12	Investments—other securities. See Part IV, line 11 .....			27,840,209	12	31,338,252
13	Investments—program-related. See Part IV, line 11 .....				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 34)......			30,520,101	16	32,928,137
17	Accounts payable and accrued expenses .........			23,273	17	5,233
18	Grants payable .................			7,900	18	9,800
19	Deferred revenue ................				19
20	Tax-exempt bond liabilities .............				20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..				21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........				22
23	Secured mortgages and notes payable to unrelated third parties ..				23
24	Unsecured notes and loans payable to unrelated third parties ....				24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			2,629,595	25	3,043,260
26	Total liabilities. Add lines 17 through 25.........			2,660,768	26	3,058,293
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			3,047,156	27	5,463,648
28	Temporarily restricted net assets ...........			23,812,177	28	23,406,196
29	Permanently restricted net assets ...........			1,000,000	29	1,000,000
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........				30
31	Paid-in or capital surplus, or land, building or equipment fund .....				31
32	Retained earnings, endowment, accumulated income, or other funds				32
33	Total net assets or fund balances ...........			27,859,333	33	29,869,844
34	Total liabilities and net assets/fund balances ........			30,520,101	34	32,928,137

Form 990 (2013)

Page 12

Part XI

Reconcilliation of Net Assets

Check if Schedule O contains a response or note to any line in this Part XI ..............

Total revenue (must equal Part VIII, column (A), line 12) ............

5,654,209

Total expenses (must equal Part IX, column (A), line 25) ............

4,811,566

Revenue less expenses. Subtract line 2 from line 1 ..............

842,643

Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..

27,859,333

Net unrealized gains (losses) on investments ...............

1,276,571

Donated services and use of facilities .................

Investment expenses .....................

Prior period adjustments .....................

Other changes in net assets or fund balances (explain in Schedule O) ........

-108,703

Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))

29,869,844

Part XII

Financial Statements and Reporting

Check if Schedule O contains a response or note to any line in this Part XII .............

Yes

Accounting method used to prepare the Form 990: Cash Accrual Other
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.

Were the organization’s financial statements compiled or reviewed by an independent accountant?

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

Were the organization’s financial statements audited by an independent accountant?

Yes

If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:

Separate basis Consolidated basis Both consolidated and separate basis

If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?

Yes

If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.

As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?

If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.

Form 990 (2013)

Form 990, Special Condition Description:

Special Condition Description

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.

Attach to Form 990 or Form 990-EZ. right arrow

See separate instructions.
right arrow

Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

TIDEWATER JEWISH FOUNDATION INC

Employer identification number

54-1653165

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross

receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of

its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses

acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h.

Type I

Type II

Type III - Functionally integrated

Type III - Non-functionally integrated

By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).

If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box ..................................................

Since August 17, 2006, has the organization accepted any gift or contribution from any of the
following persons?

(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)

Yes

and (iii) below, the governing body of the supported organization? ................

11g(i)

(ii) A family member of a person described in (i) above? ......................

11g(ii)

(iii) A 35% controlled entity of a person described in (i) or (ii) above? ................

11g(iii)

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization in col. (i) listed in your governing document?		(v) Did you notify the organization in col. (i) of your support?		(vi) Is the organization in col. (i) organized in the U.S.?		(vii) Amount of monetary support
(i) Name of supported organization	(ii) EIN	Yes	No	Yes	No	Yes	No	(vii) Amount of monetary support


Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2013

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....	2,832,243	1,030,487	2,121,148	2,445,325	3,569,056	11,998,259
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3	2,832,243	1,030,487	2,121,148	2,445,325	3,569,056	11,998,259
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..						2,697,447
6	Public support. Subtract line 5 from line 4.						9,300,812

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(f) Total
7	Amounts from line 4..	2,832,243	1,030,487	2,121,148	2,445,325	3,569,056	11,998,259
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	277,375	276,752	276,817	317,081	336,736	1,484,761
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..	16,180	17,233	123,239	45,778	17,481	219,911
11	Total support (Add lines 7 through 10).						13,702,931

Gross receipts from related activities, etc. (see instructions) ..................

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f)) .........

67.870 %

Public support percentage for 2012 Schedule A, Part II, line 14 ...............

73.020 %

16a

33 1/3% support test—2013. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2012. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2013. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2012. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2013

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3	Gross receipts from activities that are not an unrelated trade or business under section 513..
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge..
6	Total. Add lines 1 through 5.
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons...
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2012 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2012 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests—2013. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ........ right arrow

33 1/3% support tests—2012. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ..... right arrow

Schedule A (Form 990 or 990-EZ) 2013

Page 4

Part IV

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Explanation

Schedule A (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Name of the organization

TIDEWATER JEWISH FOUNDATION INC

Employer identification number

54-1653165

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II.

Special Rules

For a section 501(c)(3) organization filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi) and received from any one contributor, during the year, a contribution of the
greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 for use exclusively for religious, charitable,
scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and
III.

For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did
not total more than $1,000. If this box is checked, enter here the total contributions that were received during
the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule
applies to this organization because it received nonexclusively religious, charitable, etc., contributions of $5,000 or more
during the year ......................... Arrow Bullet

Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 2

Name of organization TIDEWATER JEWISH FOUNDATION INC

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	RESTRICTED RESTRICTED RESTRICTED RESTRICTED, RESTRICTEDRESTRICTED	$RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 3

Name of organization TIDEWATER JEWISH FOUNDATION INC

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 4

Name of organization
TIDEWATER JEWISH FOUNDATION INC

Employer identification number

54-1653165

Part III

Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet

$
Use duplicate copies of Part III if additional space is needed.

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions. SchDMd Bullet

Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

TIDEWATER JEWISH FOUNDATION INC

Employer identification number

54-1653165

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds
1	Total number at end of year .........	123
2	Aggregate contributions to (during year) ...	1,605,920
3	Aggregate grants from (during year) .....	2,561,368
4	Aggregate value at end of year ........	12,430,435

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenues included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2013

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIII and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....	905,525	818,756	835,151	756,442	740,634
b	Contributions ........
c	Net investment earnings, gains, and losses	101,501	100,880	-3,681	90,994	78,428
d	Grants or scholarships .....					50,400
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....	14,875	14,111	12,714	12,285	12,220
g	End of year balance ......	992,151	905,525	818,756	835,151	756,442

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

100.000 %

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................
b	Buildings ................
c	Leasehold improvements ............
d	Equipment ................
e	Other .................	20,402	20,402	0
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				0

Schedule D (Form 990) 2013

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other (A) SPLIT INTEREST AGREEMENT	6,080,668	F
(B) MAIN POOL PORTFOLIO	20,608,953	F
(C) UBS FINANCIAL-SANDLER	280,205	F
(D) UBS FINANCIAL-JAFFE	88,107	F
(E) CSV LIFE INSURANCE POLICIES	1,151,329	F
(F) CAP GROUP -M&M SIMON	3,128,990	F



Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	31,338,252

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes
SPLIT INTEREST AGREEMENT PAYABLE		3,043,260








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		3,043,260
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................

Schedule D (Form 990) 2013

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	7,131,796
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a	1,276,571
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d	309,720
e	Add lines 2a through 2d .....................			2e	1,586,291
3	Subtract line 2e from line 1.....................			3	5,545,505
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b	108,704
c	Add lines 4a and 4b.......................			4c	108,704
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	5,654,209

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	5,121,286
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d	309,720
e	Add lines 2a through 2d......................			2e	309,720
3	Subtract line 2e from line 1.....................			3	4,811,566
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................			4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	4,811,566

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART V, LINE 4:	ENDOWMENT FUND CORPUS PERMANENTLY RESTRICTED WITH EARNINGS DESIGNATED TO FUND GRANTS TO LOCAL AGENCIES.
PART X, LINE 2:	TJF, ITS SUPPORTING FOUNDATIONS, AND AFFILIATES, 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. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (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 CONSOLIDATED 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, 2014. THE FOUNDATION RECOGNIZES INTEREST AND PENALTIES INCURRED, IF ANY, RELATED TO INCOME TAX POSITIONS AS OTHER INTEREST EXPENSE AND PENALTIES EXPENSE, RESPECTIVELY. WITH FEW EXCEPTIONS, THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE OR LOCAL AUTHORITIES FOR YEARS BEFORE 2010.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	RELATED PARTY ADMIN FEE 309,720.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	LOSSES MILLER CLAT 108,704.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RELATED PARTY ADMIN FEE 309,720.

Schedule D (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990
lBullet

Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization
TIDEWATER JEWISH FOUNDATION INC

Employer identification number
54-1653165

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC Code section if applicable	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) ACCESS COLLEGE FOUNDATION 7300 NEWPORT AVENUE SUITE 500 NORFOLK,VA23501	54-1440734	501(C)3	5,598	IN SUPPORT OF SCHOLARSHIPS
(2) ANTI-DEFAMATION LEAGUE OF B'NAI B'RITH 605 THIRD AVENUE NEW YORK,NY10158	13-1818723	501(C)3	6,000	CONFRONTING ANTI-SEMITISM/BOCA WEST CAMPAIGN
(3) AMERICAN FRIENDS OF YAD ELIEZER INC 1102 E 26TH STREET BROOKLYN,NY11210	11-3459952	501(C)3	18,000	GENERAL SUPPORT
(4) AMERICAN FRIENDS OF THE ISRAEL PHILHARMONIC ORCHESTRA INC 122 EAST 42ND STREET SUITE 4507 NEW YORK,NY101680002	23-7183563	501(C)3	5,100	ANNUAL DINNER JOURNAL
(5) AMERICAN FRIENDS OF THE HEBREW UNIVERSITY 100 W CYPRESS CREAK ROAD 865 FORT LAUDERDALE,FL33309	13-1568923	501(C)3	14,500	IN SUPPORT OF SCHOLARSHIPS
(6) AMERICAN FRIENDS OF YESHIVA D'MIR INC 5227 NEW UTRECHT AVENUE BROOKLYN,NY11219	13-2946608	501(C)3	23,000	GENERAL SUPPORT/EMERGENCY CAMPAIGN
(7) AMERICAN ISRAEL EDUCATION FOUNDATION INC 251 H STREET NW WASHINGTON,DC20001	52-1623781	501(C)3	75,000	GENERAL SUPPORT
(8) ASSOCIATION FOR ADVANCEMENT OF EDUCATION INC 555 MADISON AVENUE LAKEWOOD,NJ08701	22-3347995	501(C)3	5,000	GENERAL SUPPORT
(9) B'NOS YISRAEL NORFOLK ACADEMY INC 425 WASHINGTON PARK NORFOLK,VA23517	56-2620428	501(C)3	26,563	GENERAL SUPPORT, QUART OF A WEEK OF LEARNING, CARNIVAL SUPPORT
(10) BAIS MEDRASH MAYAN HATORAH INC 101 MILTON STREET LAKEWOOD,NJ08701	20-2925281	501(C)3	7,600	GENERAL SUPPORT
(11) BETH MEDRASH GOVOHA OF AMERICA 617 SIXTH STREET LAKEWOOD,NJ08701	21-0634542	501(C)3	25,000	GENERAL SUPPORT
(12) BETH SHOLOM HOME OF EASTERN VIRGINIA 6401 AUBURN DRIVE VIRGINIA BEACH,VA23464	54-1808116	501(C)3	19,946	GENERAL SUPPORT,MAHJONG TOURNAMENT, HOLIDAY FUND, FRIENDS OF THE VILLAGE
(13) CAPE HENRY COLLEGIATE 1320 MILL DAN ROAD VIRGINIA BEACH,VA23454	54-0793766	501(C)3	10,000	BRIDGE OF THE FUTURE
(14) CENTRAL FUND OF ISRAEL 980 AVENUE OF THE AMERICAS 3RD FLOOR NEW YORK,NY10018	13-2992985	501(C)3	11,000	GENERAL SUPPORT
(15) CHABAD-LUBAVITCH OF TIDEWATER 1920 COLLEY AVE NORFOLK,VA23517	52-1199141	501(C)3	15,150	GENERAL SUPPORT
(16) CHEDER TORAS ZEV 108 CHATEAU DRIVE LAKEWOOD,NJ08701	27-0724903	501(C)3	15,000	GENERAL SUPPORT
(17) CONGREGATION AHAVAS CHESED TORAH 684 9TH STREET LAKEWOOD,NJ08701	11-2818769	501(C)3	50,000	GENERAL SUPPORT
(18) CONGREGATION BETH CHAVERIM 3820 STONESHORE ROAD VIRGINIA BEACH,VA23452	54-1221155	501(C)3	14,100	SUPPORT OF OPS
(19) CONGREGATION BETH EL 422 SHIRLEY AVENUE NORFOLK,VA23517	54-0647479	501(C)3	31,012	GENERAL SUPPORT
(20) CONGREGATION BNOS DEVORAH INC 243 PROSPECT STREET LAKEWOOD,NJ08701	26-1671307	501(C)3	13,000	GENERAL SUPPORT
(21) CONGREGATION K'HAL YEREIM 1771 S TAYLOR ROAD CLEVELAND HEIGHTS,OH44118	34-1314156	501(C)3	20,500	GENERAL SUPPORT
(22) CONGREGATION KOLLEL BNEI YESHIVAS 2402 AVENUE P BROOKLYN,NY11229	11-3014287	501(C)3	40,500	GENERAL SUPPORT
(23) CONGREGATION SHEARIS ADAS YISROEL INC 418 5TH STREET LAKEWOOD,NJ08701	26-1561684	501(C)3	18,000	GENERAL SUPPORT
(24) CONGREGATION TIFERES TZVI 11 - 12TH STREET LAKEWOOD,NJ08701	13-4107680	501(C)3	61,000	GENERAL SUPPORT
(25) DOCTORS WITHOUT BORDERS USA 333 SEVENTH AVENUE NEW YORK,NY10001	13-3433452	501(C)3	5,000	GENERAL SUPPORT
(26) FOODBANK OF SOUTHEASTERN VIRGINIA POST OFFICE BOX 1940 NORFOLK,VA23501	52-1219783	501(C)3	6,663	SUPPORT OF OPS
(27) GOMLEY CHESED SYNAGOGUE 3110 STERLING POINT DRIVE PORTSMOUTH,VA23703	54-0562301	501(C)3	8,000	GENERAL SUPPORT
(28) HAMPTON ROADS COMMUNITY FOUNDATION 101 WEST MAIN STREET SUITE 4500 NORFOLK,VA23510	54-1553631	501(C)3	10,000	FRIENDS OF JOSHUA P DARDEN SCHOLARSHIP
(29) HEBREW ACADEMY OF TIDEWATER 5000 CORPORATE WOODS DRIVE SUITE 180 VIRGINIA BEACH,VA23462	54-0629620	501(C)3	76,115	GENERAL SUPPORT
(30) HEBREW ACADEMY OF CLEVELAND 1860 SOUTH TAYLOR RD CLEVELAND HEIGHTS,OH44118	34-0714428	501(C)3	121,000	GENERAL SUPPORT
(31) HILLEL AT VIRGINIA TECH 710 TOMS CREEK ROAD BLACKSBURG,VA24060	90-0406012	501(C)3	37,653	CAPITAL CAMPAIGN, ONWARD ISRAEL
(32) HILLEL THE FOUNDATION OF JEWISH CAMPUS LIFE 800 8TH STREET NW WASHINGTON,DC20036	52-1844823	501(C)3	11,000	GENERAL SUPPORT
(33) ISRAEL GUIDE DOG CENTER FOR THE BLIND 968 EASTON ROAD SUITE H WARRINGTON,PA18976	23-2519029	501(C)3	6,000	GUIDE DOG PARTNERSHIPS AND SERVICE COMPANION TEAMS
(34) JEWISH FAMILY SERVICE OF TIDEWATER 260 GRAYSON ROAD VIRGINIA BEACH,VA23462	54-0854002	501(C)3	61,431	HOME HEALTH CONSULTANT, OPERATIONS, WOHL SUPPORT, HUNGER FEAST
(35) JEWISH FEDERATION OF GREATER WASHINGTON 6101 MONTROSE ROAD ROCKVILLE,MD208524816	53-0212445	501(C)3	7,500	GENERAL SUPPORT
(36) JEWISH FEDERATION OF SOUTH PALM BEACH 9901 DONNA KLINE BOULEVARD BOCA RATON,FL33428	59-1945109	501(C)3	16,500	GENERAL SUPPORT
(37) JEWISH FEDERATION OF PALM BEACH COUNTY INC 4601 COMMUNITY DRIVE WEST PALM BEACH,FL33417	59-0948696	501(C)3	10,000	DONATION CAMPAIGN
(38) KAMENITZER YESHIVA OF JERUSALEM INC 108 CHATEAU DRIVE LAKEWOOD,NJ08701	13-5655185	501(C)3	10,000	GENERAL SUPPORT
(39) KEREN NESIVOS MOSHE - FUND FOR TORAH CHINUCH IN ISRAEL INC 1451 47TH STREET BROOKLYN,NY11219	13-4003987	501(C)3	36,000	GENERAL SUPPORT
(40) KEREN YEHOSHUA V'YISROEL INC 125 CAREY STREET LAKEWOOD,NJ08701	22-3209160	501(C)3	49,000	GENERAL SUPPORT
(41) KEVER RACHEL FUND INC 3208 HATTON ROAD PIKESVILLE,MD21208	20-0594521	501(C)3	23,000	GENERAL SUPPORT
(42) LEV SHLOMO INC 7201 PARK HEIGHTS AVENUE BALTIMORE,MD21208	52-2208618	501(C)3	10,000	GENERAL SUPPORT
(43) MARILYN AND MARVIN SIMON FAMILY JEWISH COMMUNITY CENTER 5000 CORPORATE WOODS DRIVE SUITE 100 VIRGINIA BEACH,VA234624370	54-0616479	501(C)3	156,952	PATRON OF THE ARTS, CELEBRATE ISRAEL, INFANT CARE, HANDICAP BUS, FILM FESTIVAL, ISRAEL DAY, SIMON FAMILY BOOK FAIR, GENERAL SUPPORT
(44) MORSELIFE FOUNDATION INC 4847 FRED GLADSTONE DRIVE WEST PALM BEACH,FL33417	59-2774476	501(C)3	9,600	LEADERSHIP CIRCLE
(45) MOTHER SETON HOUSE INC 3333 VIRGINIA BEACH BLVD SUITE 28 VIRGINIA BEACH,VA23452	54-1250483	501(C)3	5,000	EMERGENCY SHELTER AND CRISIS COUNSELING FOR CHILDREN AGES 9-17
(46) NORFOLK AREA COMMUNITY KOLLEL 420 SPOTSWOOD AVENUE NORFOLK,VA23517	54-2037581	501(C)3	7,500	GENERAL SUPPORT
(47) ODU EDUCATIONAL FOUNDATION 4417 MONARCH WAY 4TH FLOOR NORFOLK,VA253290201	54-6052014	501(C)3	22,288	JEWISH STUDIES, SCHOLARSHIP PROGRAM
(48) OHEF SHOLOM TEMPLE 530 RALEIGH AVENUE NORFOLK,VA23507	54-6002056	501(C)3	28,343	GENERAL SUPPORT
(49) OLD DOMINION UNIVERSITY ATHLETIC FOUNDATION 4417 MONARCH WAY 4TH FLOOR NORFOLK,VA235290201	54-6051933	501(C)3	15,000	GENERAL SUPPORT
(50) OPERATION OPEN CURTAIN 230 FIFTH AVENUE SUITE 918 NEW YORK,NY10001	23-7167089	501(C)3	67,150	GENERAL SUPPORT
(51) PLANNED PARENTHOOD OF PALM BEACH AREA INC 2300 N FLORIDA MANGO ROAD WEST PALM BEACH,FL33409	59-1391115	501(C)3	10,000	GENERAL SUPPORT
(52) PORTSMOUTH MUSEUM FOUNDATION INC 521 MIDDLE STREET PORTSMOUTH,VA23704	54-1703447	501(C)3	5,000	GENERAL SUPPORT
(53) SAINT MARY'S HOME FOR DISABLED CHILDREN FOUNDATION 6171 KEMPSVILLE CIRCLE NORFOLK,VA23502	54-1868069	501(C)3	5,000	ALBERO HOUSE - ADULT FACILITY CAPITAL CAMPAIGN
(54) SEATTLE CENTER FOUNDATION 305 HARRISON STREET 302 SEATTLE,WA98109	91-1003385	501(C)3	15,833	GENERAL SUPPORT
(55) STAM GEMILAS CHESED FUND INC 615 FOREST AVENUE LAKEWOOD,NJ08701	22-2371278	501(C)3	85,000	GENERAL SUPPORT
(56) STARBASE VICTORY INC PO BOX 906 PORTSMOUTH,VA23705	54-1945545	501(C)3	15,000	GENERAL SUPPORT
(57) TALLWOOD HIGH SCHOOL 1668 KEMPSVILLE ROAD VIRGINIA BEACH,VA23464	54-0722075	501(C)3	5,250	ISRAEL EXCHANGE PROGRAM
(58) TALMUDICAL ACADEMY OF NORFOLK 612 COLONIAL AVE NORFOLK,VA235071805	42-1594790	501(C)3	6,919	GENERAL SUPPORT AND CLASSROOM TECHNOLOGY
(59) TEMECH INC 45 BROADWAY 25TH FLOOR NEW YORK,MD10006	45-1285521	501(C)3	8,000	GENERAL SUPPORT
(60) TEMPLE EMANUEL 424 25TH STREET VIRGINIA BEACH,VA23451	54-1062067	501(C)3	11,750	GENERAL SUPPORT
(61) TEMPLE ISRAEL 7255 GRANBY STREET NORFOLK,VA23505	54-0563380	501(C)3	46,656	GENERAL SUPPORT
(62) THE CHRYSLER MUSEUM INC ONE MEMORIAL PLACE NORFOLK,VA23510	51-0243196	501(C)3	8,250	GENERAL SUPPORT AND CAPITAL CAMPAIGN
(63) THE WILMER EYE INSTITUTE AT JOHNS HOPKINS UNIVERSITY 600 N WOLFE STREET WILMER 112 BALTIMORE,MD212879015	52-0595110	501(C)3	10,350	DR. WALTER STARK GIFT FUND/GENERAL SUPPORT
(64) TORAS CHAIM THE RABBI CHAIM SHERESHEVSKY INST 3110 STERLING POINT DRIVE PORTSMOUTH,VA23703	41-2027554	501(C)3	146,190	GENERAL SUPPORT, SCHOLARSHIPS
(65) UNITED JEWISH FEDERATION OF TIDEWATER 5000 CORPORATE WOODS DRIVE SUITE 200 VIRGINIA BEACH,VA23462	54-0535603	501(C)3	937,338	GENERAL SUPPORT, HOLOCAUST COMMISSION, STATEGIC PLAN INITIATIVE
(66) UNITED WAY OF S HAMPTON ROADS PO BOX 41069 NORFOLK,VA235411069	54-0506322	501(C)3	33,750	GENERAL SUPPORT, WOMEN'S LEADERSHIP, STRELITZ DIADETES CENTER@EVMS
(67) UVA HILLEL 1824 UNIVERSITY CIRCLE CHARLOTTESVILLE,VA22903	54-6061871	501(C)3	5,000	PASSOVER
(68) UNIVERSITY OF VIRGINIA LAW SCHOOL FOUNDATION 580 MASSIE ROAD CHARLOTTESVILLE,VA22903	54-0838566	501(C)3	22,750	LEON PROFESSORSHIP, GENERAL SUPPORT
(69) UVA ALUMNI ASSOCIATION PO BOX 400314 CHARLOTTESVILLE,VA22904	54-0485595	501(C)3	5,250	HILLEL JEWISH CENTER
(70) VIRGINIA ARTS FESTIVAL 440 BANK STREET NORFOLK,VA23510	54-1786140	501(C)3	18,100	GENERAL SUPPORT
(71) VIRGINIA SYMPHONY 150 BOUSH STREET SUITE 201 NORFOLK,VA23510	54-6000598	501(C)3	13,600	GENERAL SUPPORT
(72) WOODROW WILSON INTERNATIONAL CENTER FOR SCHOLARS 1300 PENNSYLVANIA AVE NW WASHINGTON,DC20004	52-1067541	501(C)3	5,700	GENERAL SUPPORT
(73) YASHIVA OBAVEI TORAH 450 W 250TH STREET RIVERDALE,NY10471	13-4077155	501(C)3	8,500	GENERAL SUPPORT
(74) YASHIVA ORCHOS CHAIM INC 410 OBERLIN AVENUE SOUTH LAKEWOOD,NJ08701	22-3803275	501(C)3	19,500	GENERAL SUPPORT
(75) YESHIVA SHVILAY HATALMUD 1430 HEATHWOOD AVENUE LAKEWOOD,NJ08701	20-2806865	501(C)3	31,100	GENERAL SUPPORT
(76) YESHIVA TORAS ARON INC 500 SUMMER AVENUE LAKEWOOD,NJ08701	20-2688567	501(C)3	80,000	GENERAL SUPPORT
(77) YESHIVA NOVOMINSK 1690 60TH STREET BROOKLYN,NY11204	13-3071539	501(C)3	47,500	GENERAL SUPPORT

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2013

Page 2

Part III

Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a)Type of grant or assistance	(b)Number of recipients	(c)Amount of cash grant	(e)Method of valuation (book, FMV, appraisal, other)
(1) SCHOLARSHIPS AT JAMES MADISON UNIVERSITY, GEORGE MASON UNIVERSITY, UNIVERSITY OF VIRGINIA, AND COLLEGE OF WILLIAM AND MARY.	4	38,229	CASH

Part IV

Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.

Return Reference	Explanation
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.
SCHEDULE I, PART II	TIDEWATER JEWISH FEDERATION REPORTS GRANTS ON SCHEDULE I TO THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE, INC.,AMERICAN FRIENDS OF THE GREAT SYNAGOGUE, INC, AMERICAN FRIENDS OF THE HEBREW UNIVERSITY, AMERICAN FRIENDS OF YESHIVA, ANERICAN ISRAEL EDUCATION FOUNDATION, INC. , DOCTORS WITHOUT BOARDERS USA, ISRAEL GUIDE DOG CENTER FOR THE BLIND, KANENITZER YESHIVA OF JERUSALEM, INC., OPERATION OPEN CURTAIN, WHICH ARE A 501(C)(3) DOMESTIC U.S. CHARITY. THESE ENTITIES FILE A SEPARATE FORM 990 AND DETAILED SCHEDULE F WHEN THESE FUNDS ARE USED OVERSEAS.

Return Reference

Explanation

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.

SCHEDULE I, PART II

TIDEWATER JEWISH FEDERATION REPORTS GRANTS ON SCHEDULE I TO THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE, INC.,AMERICAN FRIENDS OF THE GREAT SYNAGOGUE, INC, AMERICAN FRIENDS OF THE HEBREW UNIVERSITY, AMERICAN FRIENDS OF YESHIVA, ANERICAN ISRAEL EDUCATION FOUNDATION, INC. , DOCTORS WITHOUT BOARDERS USA, ISRAEL GUIDE DOG CENTER FOR THE BLIND, KANENITZER YESHIVA OF JERUSALEM, INC., OPERATION OPEN CURTAIN, WHICH ARE A 501(C)(3) DOMESTIC U.S. CHARITY. THESE ENTITIES FILE A SEPARATE FORM 990 AND DETAILED SCHEDULE F WHEN THESE FUNDS ARE USED OVERSEAS.

Schedule I (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

TIDEWATER JEWISH FOUNDATION INC

Employer identification number

54-1653165

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Yes

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2013

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(1)PHILIP ROVNERPRESIDENT/ TJF CEO (RETIRED 6/30/14	(i) (ii)	280,662 0	0 0	0 0	7,650 0	8,634 0	296,946 0	0 0

Schedule J (Form 990) 2013

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference	Explanation

Schedule J (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

Complete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.
Right pointing arrow large image

Information about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

TIDEWATER JEWISH FOUNDATION INC

Employer identification number

54-1653165

Part I

Types of Property

	(a) Check if applicable	(b) Number of contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .	X	25	792,436	FAIR MARKET VALUE
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( )
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that

it must hold for at least three years from the date of the initial contribution, and which is not required to be used

for exempt purposes for the entire holding period? ..................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?

Yes

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ..........................

32a

Yes

If "Yes," describe in Part II.

If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) (2013)

Page 2

Part II

Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 32B:	ONLY UTILIZE ONE OF OUR INVESTMENT MANAGERS/CUSTODIANS TO RECEIVE AND SELL GIFTS OF PUBLICLY-TRADED SECURITIES.

Schedule M (Form 990) (2013)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

TIDEWATER JEWISH FOUNDATION INC

Employer identification number

54-1653165

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 2	ANNABEL SACKS, A "LIFE TRUSTEE" BY VIRTUE OF HER DESIGNATION AS A MEMBER OF TJF'S EXECUTIVE COMMITTEE, IS AFFORDED A VOTE ACCORDING TO THE BYLAWS AND IS MARRIED TO HAROLD SACKS, ALSO AFFORDED A VOTE ACCORDING TO THE BYLAWS BY VIRTUE OF HIS DESIGNATION AS "EXECUTIVE DIRECTOR EMERITUS."
FORM 990, PART VI, SECTION B, LINE 11	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 B, LINE 15	THE ORGANIZATION USES COMPARABILITY DATA TO EVALUATE OFFICER COMPENSATION.
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 XI, LINE 9:	BOOK TAX DIFFERENCE ON PASSTHROUGH ENTITIES - MILLER CLAT -108,704. ROUNDING 1.
FORM 990, PART XI, LINE 2B	THE AUDIT FOR THE TIDEWATER JEWISH FOUNDATION, INC WAS A PART OF A CONSOLIDATED AUDIT FOR THE TIDEWATER JEWISH FOUNDATION, INC. AND AFFILIATES AND THE SUPPORTING ORGANIZATIONS.
FORM 990, PART V, Q 1C	QUESTION 1C DOES NOT APPLY TO THE ORGANIZATION BECAUSE THE ORGANIZATION DID NOT HAVE BACKUP WITHHOLDING FOR REPORTABLE PAYMENTS TO VENDORS AND REPORTABLE GAMING WINNINGS.
FORM 990	SCOTT KAPLAN WAS APPOINTED PRESIDENT AND CEO OF THE TIDEWATER JEWISH FOUNDATION, INC. EFFECTIVE NOVEMBER 7, 2014 AND SIGNED THE RETURN WHEN FILED.
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.
FORM 990, PART IX, COLUMN D	TJF IS CHARGED VIA ITS BYLAWS WITH FULL RESPONSIBILITIES FOR FUNDRAISING (DEVELOPMENT), ADMINISTRATION, FISCAL AND EDUCATION REQUIREMENTS OF TJF AND EACH OF ITS SUPPORTING ORGANIZATIONS WHICH HAVE THESE REQUIREMENTS AS PART OF THEIR PLAN OF WORK. THESE EXPENSES AS REPORTED ON THIS FORM 990 ARE RATABLY OFFSET BY THE ADMINISTRATIVE FEE REVENUE WHICH IS CHARGED TO EACH OF THE SUPPORTING ORGANIZATIONS AND REPORTED AS SUCH AS AN EXPENSE ON THEIR RESPECTIVE FORM 990S AS REQUIRED TO BE FILED.
FORM 990,SCH R	AMONG THE CURRENT DIRECTORS AND OFFICERS, THE FOLLOWING RELATIONSHIPS WITH RELATED ORGANIZATIONS EXIST: -ROBERT COPELAND, LIFE TRUSTEE/EXECUTIVE COMMITTEE MEMBER, IS FATHER OF FOUR CURRENT DIRECTORS OF THE COPELAND FAMILY FOUNDATION, A SUPPORTING ORGANIZATION -PHILIP ROVNER, WHO, AS CEO OF TJF, SERVES AS APPOINTED REPRESENTATIVE OF TJF FOR THE FOLLOWING SUPPORTING ORGANIZATIONS (AND MAY HAVE MULTIPLE VOTES AS PROVIDED IN THOSE ORGANIZATIONS BYLAWS): -DIRECTOR AND SECRETARY, JEWISH FAMILY SERVICE FOUNDATION, INC. -DIRECTOR, CONGREGATION BETH EL FOUNDATION -DIRECTOR AND SECRETARY, JEWISH COMMUNITY CENTER OF SOUTH HAMPTON ROADS FOUNDATION, INC. -DIRECTOR, HEBREW ACADEMY OF TIDEWATER FOUNDATION, INC. -DIRECTOR AND SECRETARY, TAVIA & FREDA GORDON FAMILY FOUNDATION, INC. -DIRECTOR AND SECRETARY/TREASURER, SIMON FAMILY FOUNDATION, INC. -DIRECTOR AND SECRETARY, COPELAND FAMILY FOUNDATION, INC. -DIRECTOR AND SECRETARY, MARIE A. MANSBACH MEMORIAL STUDENT MOTIVATION PROGRAM -DIRECTOR, BANGEL-LEGUM FOUNDATION, INC. -DIRECTOR AND SECRETARY/TREASURER, TEMPLE ISRAEL FOUNDATION, INC. -DIRECTOR, HERBERT AND CAROLYN BANGEL FAMILY FOUNDATION -DIRECTOR AND SECRETARY, HELEN G. AND WARREN L. ALECK FOUNDATION

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.
MediumBullet

Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

TIDEWATER JEWISH FOUNDATION INC

Employer identification number

54-1653165

Part I

Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) JEWISH FAMILY SERVICE FOUNDATION INC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-1680171	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(2) CONGREGATION BETH EL FOUNDATION INC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-1773280	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(3) JEWISH COMMUNITY CENTER OF SOUTH HAMPTON ROADS FOUNDATION INC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-1725286	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(4) HEBREW ACADEMY OF TIDEWATER FOUNDATION INC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-1882218	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(5) BANGEL-LEGUM FOUNDATION INC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-1844306	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(6) TEMPLE ISRAEL FOUNDATION INC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-1874643	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(7) TAVIA AND FREDA GORDON FOUNDATION INC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-1916632	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(8) SIMON FAMILY FOUNDATION 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-1922543	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(9) THE HERBERT & CAROLYN BANGEL FAMILY FOUNDATION 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-1990062	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(10) COPELAND FAMILY FOUNDATION 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 20-1512052	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(11) HELEN G AND WARREN L ALECK FOUNDATION 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-2008231	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(12) MARIE A MANSBACH MEMORIAL STUDENT MOTIVATION PROGRAM 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 01-0722629	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No
(13) TJF HOLDINGS LLC 5000 CORPORATE WOODS DRIVE SUITE 20 VIRGINIA BEACH,VA23462 54-1934907	SUPPORTING ORGANIZATION	VA	501(C)(3)	11			No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2013

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	Yes	No

Schedule R (Form 990) 2013

Page 3

Part V

Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .

Yes

m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .

o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) SIMON FAMILY FOUNDATION	L	68,611	CASH
(2) TAVIA AND FREDA GORDON FOUNDATION INC	L	63,611	CASH

Schedule R (Form 990) 2013

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V?UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V?UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No
(1) JEWISH COMMUNITY ENDOWMENT POOL LLP 126 HIGH STREETBOSTON,MA02110 04-3460734	INVESTMENT	MA		No				No			No

Schedule R (Form 990) 2013

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2013

Additional Data

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