2024-05-13T10:19:15-05:00 2023-06-30 420714325 RSM US LLP 1001 WATER ST STE 500 TAMPA FL 33602 990 2022-07-01 593386553 GULF COAST HERON HOUSING INC GULF 7274791800 14041 ICOT BLVD CLEARWATER FL 337603702 DR SANDRA E BRAHAM PRESIDENT/CEO 7274791800 2024-05-07 1 DR SANDRA E BRAHAM 999009999 0 KRISTEN BARNETT P01234578 8133162300 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DR SANDRA E BRAHAM 14041 ICOT BLVD CLEARWATER FL 337603702 862634 0 X N/A X 1996 FL TO PROVIDE HOUSING TO THE LOW-INCOME ELDERLY POPULATION 3 3 0 3 0 0 560191 552620 275091 300311 2 1128 8534 8575 843818 862634 0 0 0 0 151472 162712 0 0 0 995065 1072674 1146537 1235386 -302719 -372752 3036638 2847773 5965627 6149514 -2928989 -3301741 X TO PROVIDE ELDERLY PERSONS WITH HOUSING FACILITIES AND SERVICES SPECIALLY DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS, AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING. 0 0 919435 0 308886 THE ORGANIZATION OPERATES MYRTLE OAKS, A 100-UNIT APARTMENT COMPLEX FOR LOW-INCOME ELDERLY PERSONS UNDER SECTION 202 OF THE NATIONAL HOUSING ACT. THE PROJECT, LOCATED IN NORTHEAST TAMPA, IS REGULATED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT WITH RESPECT TO RENTAL CHARGES AND OPERATING METHODS. 919435 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 6 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 FL X PAUL DENNISON CFO 7274791800 14041 ICOT BLVD CLEARWATER FL 337603702 EDI ERB PRESIDENT 2.00 0.50 X X 0 0 0 JODY BONE DIRECTOR 2.00 0.50 X 0 0 0 SHEILA LOPEZ DIRECTOR 2.00 0.50 X 0 0 0 DR SANDRA E BRAHAM PRESIDENT/CEO 2.00 42.50 X 0 270441 24866 PAUL DENNISON CFO 2.00 42.50 X 0 139664 10537 0 410105 35403 0 0 1 0 0 552620 552620 RENTAL INCOME 531110 300311 300311 300311 1128 1128 LAUNDRY AND VENDING 812300 8440 8440 MISCELLANEOUS REVENUE 900099 135 135 8575 862634 308886 0 1128 143844 65453 78391 7538 3430 4108 11330 5155 6175 96513 96513 2087 2087 84257 84257 66163 47614 18549 620281 620281 3452 3452 158783 158783 ELDER & CONGREGATE SERV 41138 18719 22419 1235386 919435 315951 0 36179 14400 1694 1749 5286 5286 6098697 3530257 2727224 2568440 266255 257898 3036638 2847773 65645 67774 94 94 5832392 5832392 67496 249254 5965627 6149514 X -2928989 -3301741 -2928989 -3301741 3036638 2847773 -372752 0 X X 0 1 X 1 1 1 X 573249 546893 580413 560191 552620 2813366 242182 273421 269330 275091 300311 1360335 9134 8816 6630 8534 8575 41689 824565 829130 856373 843816 861506 4215390 0 0 0 4215390 636 1662 63 2 1128 3491 636 1662 63 2 1128 3491 825201 830792 856436 843818 862634 4218881 0.99920 0.99930 0.00080 0.00070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 577383 577383 5408073 3457852 1950221 29531 18882 10649 83710 53523 30187 2568440 TENANT DEPOSITS HELD IN TRUST 40410 REPLACEMENT RESERVE 217279 RESIDUAL RECEIPTS RESERVE 209 257898 A/P TENANT SECURITY DEPOSITS 32286 INTERCOMPANY PAYABLE 216968 249254 X 862634 0 862634 0 862634 0 0 0 0 0 PART X, LINE 2: GULF COAST JFCS, GCC, HERON AND EGRET ARE RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME EARNED IN FURTHERANCE OF THESE ENTITIES' TAX-EXEMPT PURPOSES IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. AS SUCH, NO PROVISION FOR INCOME TAX EXPENSE HAS BEEN MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT ASSESSED WHETHER THERE WERE ANY UNCERTAIN TAX POSITIONS WHICH MAY GIVE RISE TO INCOME TAX LIABILITIES AND DETERMINED THAT THERE WERE NO SUCH MATTERS REQUIRING RECOGNITION IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. GENERALLY, THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THREE YEARS BEFORE THE FILING DATE OF THE RESPECTIVE RETURNS. 0 0 0 0 0 0 0 0 0 DR SANDRA E BRAHAM PRESIDENT/CEO 0 270441 0 0 0 0 0 5375 0 19491 0 295307 0 0 PAUL DENNISON CFO 0 139664 0 0 0 0 0 325 0 10212 0 150201 0 0 PART I, LINE 3 THE ORGANIZATION'S OFFICERS ARE SHARED WITH AND COMPENSATED BY GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. (GCJFCS), A RELATED 501(C)(3) ORGANIZATION. SEE THE SCHEDULE O DISCLOSURE IN RESPONSE TO FORM 990, PART VI, SECTION B, LINE 15 FOR A DESCRIPTION OF THE PROCESS GCJFCS USES TO DETERMINE COMPENSATION. FORM 990, PART V, LINES 2A AND 2B: THE ORGANIZATION SHARES EMPLOYEES WITH GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. (GCJFCS). ALL PAYROLL REPORTS WERE TIMELY FILED BY GCJFCS. FORM 990, PART VI, SECTION A, LINE 3 GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. (GCJFCS), THE MANAGEMENT AGENT AND RELATED 501(C)(3) ORGANIZATION, PROVIDES MANAGEMENT SERVICES TO GULF COAST HERON HOUSING, INC. (HERON) AND IS PAID A MANAGEMENT FEE WHICH IS DETERMINED AND APPROVED BY HUD. HERON EMPLOYEES ARE ALSO EMPLOYEES OF GCJFCS. HERON REIMBURSES GCJFCS FOR THEIR PORTION OF PAYROLL EXPENSES AND OTHER OPERATING COSTS PROVIDED BY GCJFCS. SEE SCHEDULE R, PARTS II AND V. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S PRESIDENT/CEO, CFO, AND BOARD TREASURER CONDUCT THE INITIAL REVIEW OF THE FORM 990 AND PROVIDE ANY SUGGESTED CHANGES TO THE PREPARER OF THE FORM. ONCE ANY CHANGES HAVE BEEN MADE, AND AT LEAST ONE WEEK PRIOR TO THE FILING DEADLINE, EACH VOTING BOARD MEMBER IS PROVIDED A COPY OF THE FORM FOR FINAL REVIEW AND COMMENT. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION REQUIRES THAT A COPY OF THE CONFLICT OF INTEREST POLICY BE GIVEN TO ALL BOARD MEMBERS, STAFF MEMBERS, VOLUNTEERS, AND STAKEHOLDERS UPON COMMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH THE ORGANIZATION. EACH BOARD MEMBER, OFFICER, STAFF MEMBER, AND VOLUNTEER IS REQUIRED TO SIGN AND DATE THE POLICY AT THE BEGINNING OF HIS/HER TERM OF SERVICE OR EMPLOYMENT AND EACH YEAR THEREAFTER. THE POLICY REQUIRES THAT ANY POTENTIAL AND/OR ACTUAL CONFLICTS OF INTEREST BE DISCLOSED. CONFLICTS ARE MONITORED ON AN ONGOING BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE POLICIES TO SET COMPENSATION FOR THE TOP MANAGEMENT OFFICIALS AND OTHER OFFICERS OR KEY EMPLOYEES AS DESCRIBED IN QUESTIONS 15A AND 15B DO NOT APPLY AS A RELATED ORGANIZATION HANDLES COMPENSATION FOR GULF COAST HERON HOUSING. THE TOP MANAGEMENT AND TOP FINANCIAL OFFICIALS LISTED IN PT. VII OF FORM 990 ARE SHARED WITH AND COMPENSATED BY GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES, INC. (GCJFCS). THE PROCESS FOR DETERMINING COMPENSATION BY GCJFCS IS DESCRIBED BELOW. THE EXECUTIVE COMMITTEE IS COMPRISED SOLELY OF INDIVIDUALS WHO DO NOT HAVE CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT BEING DETERMINED. COMPENSATION ARRANGEMENTS MUST BE APPROVED IN ADVANCE BY THE EXECUTIVE COMMITTEE BEFORE ANY PAYMENT IS MADE. IN DETERMINING COMPENSATION, THE EXECUTIVE COMMITTEE MUST RELY ON COMPARABILITY DATA THAT DEMONSTRATES THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. SUCH DATA MAY INCLUDE EXPERT COMPENSATION STUDIES BY INDEPENDENT FIRMS, WRITTEN JOB OFFERS FOR COMPARABLE POSITIONS IN SIMILAR ORGANIZATIONS, AND INFORMATION OBTAINED FROM IRS FILINGS OF SIMILAR ORGANIZATIONS. THE DELIBERATION AND DECISION PROCESS IS DOCUMENTED IN THE EXECUTIVE COMMITTEE MINUTES. COMPENSATION LEVELS ARE REVIEWED ON AN ANNUAL BASIS UNLESS AN APPROVED EMPLOYMENT AGREEMENT COVERING A LONGER PERIOD OF TIME IS IN EFFECT. ANY CHANGES TO APPROVED EMPLOYMENT AGREEMENTS ARE TO FOLLOW THE SAME PROCEDURE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH UNDER IRC SEC 6104(D). FORM 990, PART XII, LINE 2C: THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE SELECTION OF THE OUTSIDE AUDIT FIRM, AND FOR THE CONDUCT OF THE ANNUAL FINANCIAL STATEMENT AND COMPLIANCE AUDITS. IN ADDITION, THE FINANCE COMMITTEE IS RESPONSIBLE FOR: ENSURING THAT ADEQUATE INTERNAL CONTROLS ARE IN PLACE TO SAFEGUARD THE ASSETS OF THE ORGANIZATION, REVIEWING THE MONTHLY FINANCIAL STATEMENTS, AND FOR MONITORING RISK MANAGEMENT AND COMPLIANCE PRACTICES OF THE ORGANIZATION. GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES INC 14041 ICOT BLVD CLEARWATER FL 33760 591229354 INDIVIDUAL AND FAMILY SERVICES FL 501(C)(3) LINE 7 N/A 0 GULF COAST EGRET HOUSING INC 14041 ICOT BLVD CLEARWATER FL 33760 593386553 TO PROVIDE AFFORDABLE HOUSING TO THE LOW-INCOME, ELDERLY AND DISABLED FL 501(C)(3) LINE 10 GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES INC 0 GULF COAST CARES INC 14041 ICOT BLVD CLEARWATER FL 33760 475550256 TO SUPPORT THE MISSION OF GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES FL 501(C)(3) LINE 7 GULF COAST JEWISH FAMILY AND COMMUNITY SERVICES INC 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0