Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 4,669,383 | 4,855,891 | 5,886,770 | 5,153,129 | 4,762,056 | 25,327,229 |
| 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 | 4,669,383 | 4,855,891 | 5,886,770 | 5,153,129 | 4,762,056 | 25,327,229 |
| 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).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 25,327,229 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 4,669,383 | 4,855,891 | 5,886,770 | 5,153,129 | 4,762,056 | 25,327,229 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 43,117 | 82,160 | 73,333 | 36,134 | 261 | 235,005 |
| 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 VI.).. | 1,538 | 39,416 | 4,123 | 174,386 | 6,714 | 226,177 |
| 11 | Total support. Add lines 7 through 10 | 25,928,565 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, AMENDED RETURN: | THE TAXPAYER FILED A SHORT-PERIOD RETURN FOR THE THREE MONTHS ENDED 9/30/2018 TO ADOPT A YEAR-END CONCURENT WITH THAT OF THEIR NEW PARENT ORGANIZATION, JFCS (SEE SCHEDULE R). DURING THE PREPARATION OF THE SHORT-PERIOD RETURN, IT WAS DISCOVERED THAT THE 6/2018 FORM 990 NEEDED TO BE AMENDED TO CORRECT SOME OF THE INFORMATION ORIGINALLY REPORTED AS FOLLOWS: FORM 990, PAGE 1, PART I, CURRENT YEAR, LINES 17, 18, 19, 20 AND 22: THE AMOUNTS REPORTED ON THESE LINES WERE REVISED TO TIE TO THE AMOUNTS REPORTED ON THE AMENDED SCHEDULES LATER IN THE RETURN. FORM 990, PAGE 2, PART III, LINES 4A THROUGH 4E: THE AMOUNTS REPORTED FOR PROGRAM EXPENSES FOR EACH OF THE PROGRAMS AND FOR TOTAL PROGRAM EXPENSES WERE REVISED TO TIE TO THE AMOUNTS REPORTED ON THE AMENDED RETURN SCHEDULES LATER IN THE RETURN. FORM 990, PART IV, PAGE 3, LINES 11F AND 12B: THE ANSWERS TO THESE QUESTIONS WERE CHANGED TO "NO" SINCE THE TAXPAYER'S FINANCIAL STATEMENTS WERE NOT AUDITED FOR THE 6/30/2018 TAX YEAR REPORTED IN THIS RETURN. THE TAXPAYER'S SEPARATE FINANCIAL STATEMENTS ARE BEING AUDITED FOR THE 15-MONTH PERIOD ENDING 9/30/2018 AND THEIR FINANCIAL INFORMATION WAS ALSO INCLUDED IN A CONSOLIDATED FINANCIAL STATEMENT AUDIT FOR THE 12-MONTH PERIOD ENDED 9/30/2018. FORM 990, PART IV, PAGE 4, LINE 23: THIS ANSWER WAS CHANGED TO "YES" SINCE THIS SCHEDULE HAS BEEN ADDED TO REPORT THE 2017 COMPENSATION IN EXCESS OF $150,000 PAID BY THE PARENT ORGANIZATION. FORM 990, PART V, PAGE 5, LINE 2B: THE ANSWER TO THIS QUESTION HAS BEEN CHANGED TO "YES" SINCE THE TAXPAYER HAS FILED ALL REQUIRED FEDERAL EMPLOYMENT TAX RETURNS. FORM 990, PART VI, PAGE 6, LINE 1B: THE NUMBER OF INDEPENDENT DIRECTORS WAS CHANGED TO 1 AT 6/30/2018. THE OTHER DIRECTORS AT 6/30/2018 WERE EMPLOYED BY THE PARENT AND, PURSUANT TO THE IRS FORM 990 INSTRUCTIONS, ARE NOT INDEPENDENT. FORM 990, PART VII, PAGE 7: LORRIE HENDERSON, TERESA CELAYA-GARNER AND MARY JO WHITFIELD WERE EMPLOYED FOR CALENDAR YEAR 2017 BY JFCS, THE PARENT ORGANIZATION (SEE SCHEDULE R). THIS AMENDED RETURN REPORTS THEIR COMPENSATION IN COLUMNS (E) AND (F) AS REQUIRED. COLUMN (B) WAS ALSO UPDATED TO LIST THE NUMBER OF AVERAGE HOURS PER WEEK SPENT ON THE RELATED ENTITY. FORM 990, PART VII, SECTION A, PAGE 8, LINE 4: THIS QUESTION IS NOW ANSWERED "YES" DUE TO THE REPORTING OF THE RELATED ORGANIZATION COMPENSATION. FORM 990, PART IX, PAGE 10, LINES 22, 24E AND 25: THE DEPRECIATION EXPENSE FOR THE TAX YEAR ENDED 6/30/2018 HAS BEEN CORRECTED ON THIS AMENDED RETURN. FORM 990, PART X, PAGE 11, LINES 10B, 10C, 16, 27, 33 AND 34: THE FY 6/2018 DEPRECIATION EXPENSE WAS CORRECTED AS NOTED PREVIOUSLY. AS A RESULT, THE ACCUMULATED DEPRECIATION ALSO CHANGED AT 6/30/2018. THE CHANGES TO THESE LINES ON THE BALANCE SHEET WERE ALL A RESULT OF THE DEPRECIATION CHANGE. FORM 990, PART XI, PAGE 12, LINES 2, 3 AND 10: THESE AMOUNTS CHANGED AS A RESULT OF THE DEPRECIATION CORRECTION. FORM 990, PART XII, PAGE 12, LINES 2B, 2C, 3A AND B: THE ANSWERS TO THESE QUESTIONS WERE CHANGED TO "NO" SINCE THE TAXPAYER'S FINANCIAL STATEMENTS WERE NOT AUDITED FOR THE 6/30/2018 TAX YEAR REPORTED IN THIS RETURN. THE TAXPAYER'S SEPARATE FINANCIAL STATEMENTS WERE AUDITED FOR THE 15-MONTH PERIOD ENDING 9/30/2018 AND THEIR FINANCIAL INFORMATION WAS ALSO INCLUDED IN A CONSOLIDATED FINANCIAL STATEMENT AUDIT FOR THE 12-MONTH PERIOD ENDED 9/30/2018. IN ADDITION, THE ORGANIZATION WAS REQUIRED TO UNDERGO AN AUDIT AS SET FORTH IN THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. THIS AUDIT WAS COMPLETED FOR THE 15-MONTH PERIOD ENDED 9/30/2018. FORM 990, SCHEDULE A, PART II, PAGE 2, LINE 1: THE AMOUNTS IN COLUMN (E) WAS CORRECTED TO AGREE TO THE AMOUNT REPORTED ON PAGE 9 OF THE FORM 990. THIS THEN CHANGED THE AMOUNT REPORTED IN COLUMN (F). FORM 990, SCHEDULE A, PART II, PAGE 2, LINE 8: THE AMOUNT WAS UPDATED TO REFLECT THE CORRECT AMOUNTS. FORM 990, SCHEDULE A, PART II, PAGE 2, LINE 12: THE RELATED ACTIVITIES GROSS RECEIPTS WERE REPORTED ON THIS AMENDED RETURN. FORM 990, SCHEDULE A, PART II, PAGE 2, LINE 14: DUE TO THE CHANGES ABOVE TO SCHEDULE A, THE PUBLIC SUPPORT PERCENTAGE ON LINE 14 INCREASED SLIGHTLY. FORM 990, SCHEDULE D, PART V, PAGE 2, COLUMN (E), LINE 1E: THIS WAS REPORTED AS -1,833,240 ON THE ORIGINAL RETURN IN ERROR. IT IS PROPERLY REPORTED IN THIS RETURN AS 1,833,240. FORM 990, SCHEDULE D, PART VI, PAGE 2: THE ACCUMULATED DEPRECIATION AND BOOK VALUE AMOUNTS HAVE BEEN REVISED FOR THE CORRECTED DEPRECIATION EXPLAINED PREVIOUSLY. FORM 990, SCHEDULE D, PART X, PAGE 3, LINE 2. THE FOOTNOTE PREVIOUSLY REPORTED IN PART XIII WAS CONTAINED IN THE CONSOLIDATED AUDIT FOR THE 12 MONTHS ENDED 9/30/2018. THIS BOX WAS UNCHECKED AND THE FOOTNOTE DISCLOSURE WAS REMOVED SINCE THE TAXPAYER'S FINANCIAL STATEMENTS WERE NOT AUDITED FOR THE 6/30/2018 TAX YEAR REPORTED IN THIS RETURN. THE TAXPAYER'S SEPARATE FINANCIAL STATEMENTS WERE AUDITED FOR THE 15-MONTH PERIOD ENDING 9/30/2018 AND THEIR FINANCIAL INFORMATION WAS ALSO INCLUDED IN A CONSOLIDATED FINANCIAL STATEMENT AUDIT FOR THE 12-MONTH PERIOD ENDED 9/30/2018. FORM 990, SCHEDULE J: THIS SCHEDULE HAS BEEN ADDED TO REPORT THE 2017 COMPENSATION IN EXCESS OF $150,000 PAID BY THE PARENT ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION AMENDED THEIR ARTICLES OF INCORPORATION AND BYLAWS TO REFLECT THAT JEWISH FAMILY AND CHILDREN'S SERVICES, INC. IS THE SOLE MEMBER OF THE ORGANIZATION DUE TO A RESTRUCTURE OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | REVIEW IS CONDUCTED BY THE FINANCE COMMITTEE AND ON APPROVAL IS PRESENTED TO THE BOARD WITH RECOMMENDATION TO APPROVE. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICTS OF INTEREST ARE REVIEWED ANNUALLY. ONCE A CONFLICT OF INTEREST ARISES, IN ADDITION TO DISCLOSURE, PRIOR TO A RESOLUTION ON THE EXTENT OF THE CONFLICT, THE VOLUNTEER LEADER OR STAFF WITH THE CONFLICT WOULD USE HIS/HER BEST JUDGMENT AS TO WHETHER AND TO WHAT EXTENT HE/SHE WOULD PARTICIPATE IN DELIBERATIONS, VOTING, DECISION MAKING, AND OTHER PARTICIPATION WITH RESPECT TO THE MATTER OR PERSON AT ISSUE AND ANY RELATED ACTIVITIES. THE EXECUTIVE COMMITTEE THEN REVIEWS A STATEMENT OF CONFLICT (I.E., A WRITTEN DESCRIPTION PREPARED BY THE VOLUNTEER LEADER OR STAFF THAT OUTLINES THE NATURE AND SCOPE OF THE CONFLICT OF INTEREST) IN EXECUTIVE SESSION AT A REGULAR OR SPECIAL MEETING OR BY TELEPHONE. THE EXECUTIVE COMMITTEE MAY REQUEST ADDITIONAL INFORMATION IN ITS DELIBERATIONS ON A STATEMENT OF CONFLICT. AFTER FULL REVIEW, IF IT IS DETERMINED THAT THE VOLUNTEER LEADER OR STAFF HAS A CONFLICT OR A CONFLICT MAY BE PERCEIVED BY OTHERS FROM THE RELATIONSHIP, WITH A MAJORITY OF EXECUTIVE COMMITTEE MEMBERS PRESENT AND VOTING, THE EXECUTIVE COMMITTEE MAY REQUIRE: FULL RECUSAL ON DISCUSSIONS AND VOTES ON CERTAIN RELEVANT MATTERS. OTHER ACTION MAY INDULGE RESIGNATION FROM THE SOJOURNER CENTER BOARD OR POSITION OR RESIGNATION FROM THE CONFLICTING POSITION OR RELATIONSHIP. WHEN THE VOLUNTEER LEADER'S VOTE ON FUTURE MATTERS IS RESTRICTED, MEETING MINUTES REFLECT THAT THE VOLUNTEER LEADER HAS MADE A DISCLOSURE OF CONFLICT AND HAS NOT VOTED ON A MATTER IN WHICH THERE MIGHT BE A CONFLICT. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR ALL EMPLOYEES IS BASED ON ANNUAL MARKET SURVEYS FOR THE REGION. EXECUTIVE DIRECTOR COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD. ALL OTHER SALARIES ARE DETERMINED BY THE EXECUTIVE DIRECTOR AND ARE APPROVED, IN TOTAL, BY THE BOARD WITH THE ADOPTION AND APPROVAL OF THE ANNUAL OPERATING BUDGET. THIS PROCESS WAS DOCUMENTED AND LAST DONE OCT 2016. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, INFORMATIONAL RETURNS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| Software ID: | |
| Software Version: |