Jewish Community Association Of Austin in Austin, Texas (TX)

Jewish Community Association Of Austin
Employer Identification Number (EIN)	741469465
Name of Organization	Jewish Community Association Of Austin
Address	7300 Hart Ln, Austin, TX 78731-2407
Activities	Community center
Subsection	Charitable Organization, Educational Organization, Religious Organization
Ruling Date	05/1958
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Association
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$1,000,000 to $4,999,999
Income	$10,000,000 to $49,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$4,276,039
Amount of Income	$14,030,816
Form 990 Revenue Amount	$14,030,816
National Taxonomy of Exempt Entities (NTEE)	Philanthropy, Voluntarism and Grantmaking Foundations: Fund Raising Organizations That Cross Categories

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
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?	No	No
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?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	Yes	Yes
Did the organization report an amount for other liabilities?	Yes	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)?	No	No
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
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?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	No	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	Yes	Yes
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	Yes	Yes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
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?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
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?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
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?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
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?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	Yes	No
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
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?	No	No

	2010	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		50	137	137
The number of Forms W-2G		0	0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes	Yes
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		388	373	373
Did the organization file all required federal employment tax returns?		Yes	Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	Yes	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)?		No	No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No	No
Did the organization file Form 8886-T?		No	No	No
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?		No	No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No	No
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?		No	Yes	Yes
Did the organization notify the donor of the value of the goods or services provided?		No	Yes	Yes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No	No
Initiation fees and capital contributions	$0	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0	$0
Gross income from other sources	$0	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0	$0
The amount of reserves on hand		$0	$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No	No
Has it filed a Form 720 to report these payments?		No	No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$630,935	$0
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$21,995	$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization	3	0
Total number of independent contractors who received more than $100,000 of compensation from the organization	3	5

	2010	2011	2012	2013
Statement of Revenue
Total revenue	$9,562,597	$10,189,110	$11,040,780	$14,030,816
Contributions, Gifts, Grants and Other Similar Amounts	$3,721,602	$3,938,653	$4,161,417	$6,981,953
Program Service Revenue	$4,639,873	$5,119,317	$5,578,298	$5,543,532
Educational Support Services		$4,698,520	$2,723,756	$5,306,760
Fitness and Recreational Sports Centers		$227,890	$234,580	$236,772
All other program service revenue		$0	$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$737	$289	$891	$145,443
Income from investment of tax-exempt bond proceeds	$0	$0	$0	$0
Royalties	$0	$0	$0	$0
Net rental income	$359,023	$351,366	$384,201	$393,388
Gross rents (Real / Personal)	$359,023 / $0	$351,366 / $0	$384,201 / $0	$393,388 / $0
Less: rental expenses (Real / Personal)	$0 / $0	$0 / $0	$0 / $0	$0 / $0
Rental income or (loss) (Real / Personal)	$359,023 / $0	$351,366 / $0	$384,201 / $0	$393,388 / $0
Net gain/loss from sales of assets other than inventory	$0	$0	$0	$0
Net income/loss from fundraising events	$56,651	$91,400	$98,532	$0
Net income/loss from gaming activities	$23,144	$21,544	$29,932	$0
Net income/loss from sales of inventory	$0	$0	$0	$10,468
Gross sales of inventory, less returns and allowances	$0	$0	$0	$10,468
Less: cost of goods sold	$0	$0	$0	$0
Miscellaneous Revenue	$761,567	$666,541	$787,509	$956,032
541800		$551,080	$567,229	$566,347
0		$42,470	$54,329	$389,685
All other revenue		$29,446	$155,713	$0

	2010	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$9,571,391	$10,210,739	$10,671,315	$13,778,317
Grants and other assistance to domestic organizations and domestic governments		$566,313	$545,941	$0
Grants and other assistance to domestic individuals		$177,658	$200,504	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0	$0
Benefits paid to or for members		$0	$0	$0
Compensation of current officers, directors, trustees, and key employees	$503,169	$529,268	$0	$0
Compensation not included above, to disqualified persons		$0	$0	$0
Other salaries and wages	$4,205,870	$4,580,415	$5,265,335	$5,861,601
Pension plan accruals and contributions		$0	$0	$0
Other employee benefits		$477,810	$421,372	$0
Payroll taxes	$398,881	$394,799	$400,857	$396,939
Fees for services (non-employees)
Management		$0	$0	$0
Legal		$0	$0	$0
Accounting		$23,720	$25,038	$33,815
Lobbying		$0	$0	$0
Professional fundraising services	$0	$0	$0	$0
Investment management fees		$0	$13,340	$0
Other		$1,259,298	$1,295,368	$1,083,154
Advertising and promotion		$147,198	$0	$1,942
Office expenses		$433,587	$581,611	$31,318
Information technology		$88,574	$93,784	$0
Royalties		$0	$0	$0
Occupancy		$673,460	$695,157	$2,058,264
Travel		$44,772	$140,090	$215,011
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0	$0
Conferences, conventions, and meetings		$53,549	$0	$89,298
Interest		$0	$0	$0
Payments to affiliates		$0	$0	$0
Depreciation, depletion, and amortization		$168,504	$206,897	$215,811
Insurance		$91,428	$89,716	$111,218
Other expenses		$284,356	$271,133	$729,356
Other expenses		$99,965	$150,934	$468,910
Other expenses		$33,880	$38,911	$419,565
Other expenses		$32,142	$131,523	$383,772
Other expenses		$0	$0	$1,678,343

	2010	2011	2012	2013
Balance Sheet
Total assets	$2,992,570	$3,104,609	$3,464,717	$4,276,039
Cash - non-interest-bearing		$154,117	$401,356	$1,235,531
Savings and temporary cash investments		$305,964	$233,103	$0
Pledges and grants receivable, net		$256,355	$332,749	$325,452
Accounts receivable, net		$146,675	$140,525	$308,451
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0	$0
Notes and loans receivable, net		$0	$0	$0
Inventories for sale or use		$0	$0	$0
Prepaid expenses and deferred charges		$93,157	$123,244	$163,628
Land, buildings, and equipment: cost or other basis		$669,725	$660,193	$663,947
Investments - publicly traded securities		$4,755	$0	$0
Investments - other securities		$50,000	$0	$0
Investments - program-related		$0	$0	$0
Intangible assets		$0	$0	$0
Other assets		$1,423,861	$1,573,547	$1,579,030
Total liabilities	$1,119,492	$1,253,160	$1,243,803	$1,802,626
Accounts payable and accrued expenses		$549,767	$491,372	$396,337
Grants payable		$0	$0	$0
Deferred revenue		$145,907	$275,699	$287,574
Tax-exempt bond liabilities	$0	$0	$0	$0
Escrow or custodial account liability		$0	$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$420,000	$500,000	$355,000	$113,661
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$57,486	$121,732	$1,005,054
Total net assets or fund balances	$1,873,078	$1,851,449	$2,220,914	$2,473,413
Unrestricted net assets		$753,279	$1,162,193	$1,493,339
Temporarily restricted net assets		$148,170	$108,721	$980,074
Permanently restricted net assets		$950,000	$950,000	$0
Capital stock or trust principal, or current funds		$0	$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % 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 33 1/3 % 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
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$46,236,552
Subtotal	$49,118,772
Gifts, grants, contributions, and membership fees received	$22,968,636
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	$26,150,136
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$2,882,220
Amounts received from disqualified persons	$2,882,220
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$0
Total support	$53,037,291
Public support	$49,118,772
Subtotal	$167,127
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$167,127
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$310,703
Other income	$3,440,689

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2008)
Total	$484,402	$437,462	$46,920
Gross receipts or sales less returns and allowances	$0	$0	$0
Cost of goods sold	$0	$0	$0
Gross profit	$0	$0	$0
Capital gain net income	$0	$0	$0
Net gain	$0	$0	$0
Capital loss deduction for trusts	$0	$0	$0
Income (loss) from partnerships and S corporations	$0	$0	$0
Rent income	$0	$0	$0
Unrelated debt-financed income	$0	$0	$0
Interest, annuities, royalties, and rents from controlled organizations	$0	$0	$0
Investment income of a section 501(c)(7), (9), or (17) organization	$0	$0	$0
Exploited exempt activity income	$0	$0	$0
Advertising income	$4,844,021	$437,482	$46,920
Other income	$0	$0	$0

Deductions Not Taken Elsewhere (for 2008)
Total deductions	$20,860
Compensation of officers, directors, and trustees	$0
Salaries and wages	$0
Repairs and maintenance	$0
Bad debts	$0
Interest	$0
Taxes and licenses	$0
Charitable contributions	$0
Depreciation	$0
Depletion	$0
Contributions to deferred compensation plans	$0
Employee benefit programs	$0
Excess exempt expenses	$0
Excess readership costs	$20,860
Other deductions	$0
Unrelated business taxable income	$25,060
Unrelated business taxable income before net operating loss deduction	$26,060
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$26,060
Specific deduction	$1,000

Write your review!

Your Ratings

You can rate this nonprofit in different categories from 1 star (worst) to 5 stars (best) or leave category unrated

Program:
Fundraising:
Expenses:
Transparency:

Your Review

Would you recommend Jewish Community Association Of Austin to others? (optional)

Yes

Add photo of Jewish Community Association Of Austin (optional)

About You

Your nickname:
I have read, and agree to the Terms of Service

Optional Verification

(additional info to increase the weight and the placement of your review and ratings)

	Log in» \| Register - it's free and very quick!
Real Name:
Email (won't be published):
Date and time of your visit to this nonprofit:
Phone number (won't be published):
	Show my IP address (3.142.133.xxx) to everybody
	Leave your signature» Clear Make my signature public

Recently Added Reviews
A-I-R Project in Austin, TX
Ctx Athletic Association, Texas Hardwood Prospects Elite Basketball in Austin, TX
Tejas Caballeros Cowboy Action Shooting Club in Austin, TX
Knighthood Of Buh in Austin, TX
Travis County Sheriffs Posse Inc in Austin, TX
Jeremiah 29 11 Inc in Austin, TX
Youth 2 Seniors Inc in Austin, TX
Do It Like It Means Something in Austin, TX
Ancient Free And Accepted Masons Of Texas, Texana Masonic Lodge No 123 in Austin, TX
Austin Harmony Project in Austin, TX

Recently Added Reviews

A-I-R Project in Austin, TX

Ctx Athletic Association, Texas Hardwood Prospects Elite Basketball in Austin, TX

Tejas Caballeros Cowboy Action Shooting Club in Austin, TX

Knighthood Of Buh in Austin, TX

Travis County Sheriffs Posse Inc in Austin, TX

Jeremiah 29 11 Inc in Austin, TX

Youth 2 Seniors Inc in Austin, TX

Do It Like It Means Something in Austin, TX

Ancient Free And Accepted Masons Of Texas, Texana Masonic Lodge No 123 in Austin, TX

Austin Harmony Project in Austin, TX

Id	Name	Address	State	Established	Total Income
Other organizations in Texas
1	J A And Isabel M Elkins Foundation	1001 Fannin Ste 1001, Houston, TX 77002-6706	TX	1958-08	$68,897
2	J L Williams Foundation Inc	PO BOX 797464, Dallas, TX 75379-7464	TX	1997-03	$1,182,017
3	Jackson Foundation	5773 Woodway 153, Houston, TX 77057-1501	TX	1998-01	$393,267
4	James And Elizabeth Sowell Foundation	1601 Elm St Ste 300, Dallas, TX 75201-7277	TX	1996-10	$130,338
5	James Dick Foundation For The Performing Arts	PO BOX 89, Round Top, TX 78954-0089	TX	1972-10	$2,506,198
6	Jefferson-Woodlawn Lake Community Development Corporation	1800 Fredericksburg Rd Ste 116, San Antonio, TX 78201-5090	TX	1995-07	$1,341,895
7	Jena Kay Hutchings Memorial Scholarship Tournament Inc	928 S Buckner Blvd, Dallas, TX 75217-4505	TX	2000-10	$552,569
8	Jerold B Katz Foundation	PO BOX 742366, Houston, TX 77274-2366	TX	1981-03	$2,180,815
9	Jerry S Rawls Scholarship Foundation	6204 17th St, Lubbock, TX 79416-6133	TX	2001-08	$970,792
10	Jesuit College Preparatory School Of Dallas Foundation Inc	12345 Inwood Rd, Dallas, TX 75244-8024	TX	1968-11	$11,381,460
11	Jewish Community Association Of Austin	7300 Hart Ln, Austin, TX 78731-2407	TX	1958-05	$14,030,816
12	Evelyn Rubenstein Jewish Community Center Of Houston Texas	5601 S Braeswood Blvd, Houston, TX 77096-3907	TX	1949-11	$19,625,535
13	Jewish Community Foundation Of El Paso	5740 N Mesa St, El Paso, TX 79912-5427	TX	2003-05	$6,561,680
14	Jewish Family Service Of Dallas Incorporated	5402 Arapaho Road, Dallas, TX 75248-6905	TX	1984-12	$5,388,178
15	Jhb Family Foundation	5375 Waneta Dr, Dallas, TX 75209-5611	TX	1992-03	$51,184
16	Jkl Foundation	15950 Dallas Pkwy Ste 300, Dallas, TX 75248-6688	TX	2008-09	$421,116
17	Joe Barnhart Foundation	5615 Kirby Dr Ste 520, Houston, TX 77005-2464	TX	1989-05	$2,338,633
18	John G Thomas Family Foundation	PO BOX 1532, Breckenridge, TX 76424-1532	TX	2000-10	$133,908
19	John L Smallwood Scholarship Tr For, Cal Farleys Boys Ranch	PO BOX 1700, Kilgore, TX 75663-1700	TX	1980-09	$61,292
20	John L Smallwood Trust Fbo, First Baptist Church	PO BOX 1700, Kilgore, TX 75663-1700	TX	1980-09	$61,292

NonProfitFacts.com is not associated with, endorsed by, or sponsored by Jewish Community Association Of Austin and has no official or unofficial affiliation with Jewish Community Association Of Austin