Churchill’s of Brooklyn, Inc. Comprehensive Information

Associated Business Entities

The Brooklyn Tabernacle
EIN/Tax ID: 11-2486379
In Care of Name: Rev James R Cymbala
Classification(s): 501(c)(3), Religious Organization
Taxonomy: Protestant

Brooklyn Management Corp.EIN/Tax ID: 90-0042619
DOS ID #2261986
Initial DOS Filing Date: 5/21/98
Registered Agent: None
Entity Type: 501(c)(2), Domestic Not-For-Profit Corporation
Revocation Date: 5/15/10, Revocation Posting Date: 6/9/11
Current Entity Status: Active

Churchill’s of Brooklyn, Inc.*
DOS ID #2636968
Initial DOS Filing Date: 5/9/01
Entity Type: Domestic Business Corporation
Registered Agent/DOS Process: Churchill’s Restaurant, c/o Brooklyn Tabernacle
Chief Executive Officer: James Cymbala** 
1 Principal on Record: James Cymbala**
Principal Executive Office: Churchill’s Restaurant, 180 Livingston Street, Brooklyn, NY 11201
Current Entity Status: Inactive – Dissolution by Proclamation / Annulment of Authority (10/26/11)

*note the possible distinction between ‘Churchill’s of Brooklyn, Inc.’ and ‘Churchill’s Restaurant’

**James R Cymbala (a.k.a. Jim Cymbala) is the pastor of The Brooklyn Tabernacle; his son, James D Cymbala, shares the first and last name, and should not be affiliated in any way whatsoever with these records.

ACRIS Borough/Block/Lot (BBL) Assignments 
(Link: https://a836-acris.nyc.gov/DS/DocumentSearch/BBL)

180 Livingston Street, Brooklyn, NY 11201
BBL: Brooklyn/164/20
BBL: Brooklyn/164/1001
BBL: Brooklyn/164/1002 (current)

17 Smith Street, aka 17-21 Smith Street, 394-396 Fulton Street, 12-30 Gallatin Place, 163-169 Livingston Street, Brooklyn, NY 11201
BBL: Brooklyn/155/5

Timeline, Background Information

5/21/1998 – Deed of purchase for 17 Smith Street, Brooklyn, NY 11201 (main church property)

5/21/1998 – Brooklyn Management Corp. initial DOS (ID #2261986) filing date

5/21/1998 – Loan for $4.8M on 17 Smith Street property

12/16/1999 – Loan for $5.2M on 17 Smith Street property

2/8/2001 – Loan for $5M on 17 Smith Street property

3/21/2001 – Memorandum of Subleases for 180 Livingston Street, 2nd floor, between Treeline Livingston Corp, LLC (“Landlord”) and Brooklyn Management Corp (“Tenant”)

5/9/2001 – Churchill’s of Brooklyn, Inc. initial DOS (ID #2636968) filing date

11/15/2001 – Term of lease commences for 180 Livingston Street, portion of 1st floor and portion of basement, between Treeline Livingston Corp, LLC (“Landlord”) and Brooklyn Management Corp (“Tenant”), retroactively established on 10/21/2002 as a Nondisturbance and Attornment Agreement, between Treeline Livingston Corp, LLC (“Landlord”), Brooklyn Management Corp (“Tenant”), and The Brooklyn Tabernacle (“Guarantor”)

11/16/2001 – Memorandum of Subleases for 180 Livingston Street, portion of 1st floor and portion of basement, between Treeline Livingston Corp, LLC (“Landlord”) and Brooklyn Management Corp (“Tenant”), retroactively entered on 11/15/2001

3/13/2002 – Lease agreement entered for 180 Livingston Street, 2nd floor, between Treeline Livingston Corp, LLC (“Landlord”), Brooklyn Management Corp (“Tenant”), and The Brooklyn Tabernacle (“Guarantor”), per the 10/21/2002 Nondisturbance and Attornment Agreement

4/26/2002 – Consolidation of loans on 17 Smith Street property, total: $16M

May 2002 – Moved church from 290 Flatbush Avenue to 17 Smith Street, Brooklyn, NY

10/1/2002 – Term of lease originally scheduled to commence for 180 Livingston Street, 2nd floor, between Treeline Livingston Corp, LLC (“Landlord”) and Brooklyn Management Corp (“Tenant”) – note: it ended up being 3/13/2002

10/21/2002 – Nondisturbance and Attornment Agreement, between Treeline Livingston Corp, LLC (“Landlord”), Brooklyn Management Corp (“Tenant”), and The Brooklyn Tabernacle (“Guarantor”), retroactively assigned back to 11/15/2001
 
10/21/2002 – Nondisturbance and Attornment Agreement established for 180 Livingston Street, 2nd floor, between Treeline Livingston Corp, LLC (“Landlord”), Brooklyn Management Corp (“Tenant”), and The Brooklyn Tabernacle (“Guarantor”), and Treeline acquired title to the property

4/9/2003 – Deed of sale for 290 Flatbush Avenue, Brooklyn, for $4.75M (former church building)

May 2003 – Churchill’s Restaurant (separate entity from Churchill’s of Brooklyn, Inc.?) opens to public(Link: https://www.brooklynpaper.com/finger-lickingood/

10/1/2003 – Declaration of Condominium was filed with the Attorney General

11/5/2003 – Loan on 17 Smith Street property for $6.9M (note: the church was fully moved into 17 Smith Street by May 2002; no further major construction work was known to be happening on that property)

1/16/2004 – Loan on 17 Smith Street property for $1.1M (note: the church was fully moved into 17 Smith Street by May 2002; no further major construction work was known to be happening on that property)

4/29/2004 – Deed of purchase for 180 Livingston Street, Brooklyn, NY 11201, for $15M

4/29/2004 – Loan on 180 Livingston Street property for $17M 

[$17M – $15M = $2M + $6.9M (see: 11/5/2003) + $1.1M (see: 1/16/2004) + $4.75M (see: 4/9/2003) = $14.75M for 180 Livingston Street renovations]

10/29/2004 – Lower Unit of Condominium was conveyed to The Brooklyn Tabernacle, going forth as BBL Brooklyn/164/1002

Early 2005? – Churchill’s Restaurant (separate entity from Churchill’s of Brooklyn, Inc.?) closes due to financial failure

5/25/2005 – Lease agreement entered between Churchill’s of Brooklyn (“Landlord”), and 180 Brooklyn Livingston LLC (Dallas BBQ Restaurant, “Tenant”)

1/19/2007 – The Brooklyn Tabernacle maxes out at $59.5M in mortgage loans on both 17 Smith Street and 180 Livingston Street properties

10/26/2011 – Dissolution by Proclamation / Annulment of Authority, of Churchill’s of Brooklyn, Inc. (DOS ID #2636968)

March 2015 – Sale-Purchase agreement between The Brooklyn Tabernacle and Thor signed

10/14/2015 (?) – Assumed transfer of restaurant lease from Churchill’s of Brooklyn (former “Landlord”) to Thor 180 Livingston LLC (current “Landlord”), with 180 Brooklyn Livingston LLC (Dallas BBQ Restaurant) remaining as “Tenant”

7/25/2019 – Deed of purchase for 180 Livingston Street, Brooklyn, NY 11201 – Lower Level

August 2019 – Lawsuit filed against Thor Equities, Dallas BBQ, et. al.

While TBT is categorized as an Association of Churches under the not-for-profit 501(c)(3) tax-exempt IRS status, they do have to report on Unrelated Business Income (UBI), such as the monthly rent checks they received from Dallas BBQ Restaurant between May 2005-October 2015. Unrelated Business Income is submitted on Form 990-T, which is publicly accessible. The recent church lawsuit with Thor Equities and Dallas BBQ Restaurant indicates those monthly checks were being made out to Churchill’s of Brooklyn, Inc., even though, according to the IRS, Churchill’s of Brooklyn, Inc. dissolved in 2011. Why is there no Form 990-T paperwork for TBT’s Unrelated Business Income for the monthly rent checks, estimated to have been around $500,000 as of 2015, between May 2005-October 2015?