PORTLAND JEWISH ACADEMY: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
PORTLAND JEWISH ACADEMY (EIN 93-0504473)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-10
IRS object ID
202401319349305450
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-10T20:11:31-04:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JAMES E RICHMAN CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13269 NE ALAMEDA TERRACEAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97212ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930504473EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PORTLAND JEWISH ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPORTBusinessNameControlTxt
Phone5032440126PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16651 SW CAPITOL HWYAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVEN ALBERTPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5032440126PhoneNum
Signature2024-04-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSTEVENPersonFirstNm
Person LastALBERTPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES E RICHMANPreparerPersonNm
PTINP00088854PTIN
Phone5032953780PhoneNum
Preparation2024-04-28PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEVEN ALBERTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16651 SW CAPITAL HWYAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,638,855GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PORTLANDJEWISHACADEMY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1975FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionAS A JEWISH DAY SCHOOL,WE STRIVE TO ENSURE AN ACADEMICALLY RICH ENVIRONMENT WHICH HONORS THE WHOLE CHILD. PJA NURTURES AND INSPIRES JEWISH ENGAGEMENT,KAVOD/RESPECT,AND RESPONSIBILITY FOR THE WORLD IN WHICH WE LIVE.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee156TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$3,703,460PYContributionsGrantsAmt
CY Contributions Grants$1,593,919CYContributionsGrantsAmt
PY Program Service Revenue$6,528,534PYProgramServiceRevenueAmt
CY Program Service Revenue$6,759,550CYProgramServiceRevenueAmt
PY Investment Income$90,627PYInvestmentIncomeAmt
CY Investment Income$232,070CYInvestmentIncomeAmt
PY Other Revenue-$12,999PYOtherRevenueAmt
CY Other Revenue-$30,166CYOtherRevenueAmt
PY Total Revenue$10,309,622PYTotalRevenueAmt
CY Total Revenue$8,555,373CYTotalRevenueAmt
PY Grants And Similar Paid$938,601PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$818,164CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$5,564,527PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,217,838CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$143,358CYTotalFundraisingExpenseAmt
PY Other Expenses$1,313,461PYOtherExpensesAmt
CY Other Expenses$1,476,513CYOtherExpensesAmt
PY Total Expenses$7,816,589PYTotalExpensesAmt
CY Total Expenses$8,512,515CYTotalExpensesAmt
PY Revenues Less Expenses$2,493,033PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$42,858CYRevenuesLessExpensesAmt
Total Assets BOY$8,710,791TotalAssetsBOYAmt
Total Assets EOY$9,228,211TotalAssetsEOYAmt
Total Liabilities BOY$1,405,972TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,635,311TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,304,819NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,592,900NetAssetsOrFundBalancesEOYAmt
MissionAS A JEWISH DAY SCHOOL,WE STRIVE TO ENSURE AN ACADEMICALLY RICH ENVIRONMENT WHICH HONORS THE WHOLE CHILD. PJA NURTURES AND INSPIRES JEWISH ENGAGEMENT,KAVOD/RESPECT,AND RESPONSIBILITY FOR THE WORLD IN WHICH WE LIVE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$6,809,591ExpenseAmt
Grant$818,164GrantAmt
Revenue$6,759,550RevenueAmt
DescIN THE FISCAL YEAR ENDED JUNE 30, 2023, THE SCHOOL PROVIDED A DAY PROGRAM OF GENERAL AND RELIGIOUS STUDIES FOR APPROXIMATELY 173 STUDENTS FROM KINDERGARTEN THROUGH 8TH GRADE AND APPROXIMATELY 110 YOUTH IN PRESCHOOL AND CHILDCARE; AND A SUMMER ENRICHMENT PROGRAM IN WHICH APPROXIMATELY 90 YOUTH PARTICIPATED.Desc
Total Program Service Expenses$6,809,591TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee156EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VentureYes (true)InvestmentInJointVentureInd
Written Policy Or ProcedureYes (true)WrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBETH GERMAINPersonNm
Phone5032440126PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16551 SW CAPITAL HIGHWAYAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
JASON ZIDELL
PRESIDENT1.001.00Yes (X)Yes (X)$0$0$0
JOHN EMSHWILLER
VICE PRESIDE1.001.00Yes (X)Yes (X)$0$0$0
RICHARD BARKER
TREASURER1.001.00Yes (X)Yes (X)$0$0$0
NAOMI HARWIN
SECRETARY1.001.00Yes (X)Yes (X)$0$0$0
JOYCE EVANS
BOARD MEMBER1.001.00Yes (X)$0$0$0
NADINE GARTNER
BOARD MEMBER1.001.00Yes (X)$0$0$0
MARNI GLICK
BOARD MEMBER1.001.00Yes (X)$0$0$0
MARHA IZENSON
BOARD MEMBER1.001.00Yes (X)$0$0$0
MICHELLE KASHINSKY
BOARD MEMBER1.001.00Yes (X)$0$0$0
STEVE KLEIN
BOARD MEMBER1.001.00Yes (X)$0$0$0
ARNON PELEG
BOARD MEMBER1.001.00Yes (X)$0$0$0
DAVID SOLONDZ
BOARD MEMBER1.001.00Yes (X)$0$0$0
TAMAR WYTE-LAKE
BOARD MEMBER1.001.00Yes (X)$0$0$0
SANDRA VALLE
BOARD MEMBER1.001.00Yes (X)$0$0$0
DANELLE ROMAIN
PAST PRESIDE1.001.00Yes (X)$0$0$0
STEVEN ALBERT
EXECUTIVE DI20.0020.00Yes (X)$248,698$0$21,261
BETH GERMAIN
CFO20.0020.00Yes (X)$191,050$0$18,379
MERRILL HENDIN
PRINCIPAL40.00$136,590$0$15,656Yes (X)
ERIKA SAIERS
DIR EARLY CH40.00$102,299$0$13,941Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$678,637TotalReportableCompFromOrgAmt
Total Other Compensation$69,237TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$162,450FederatedCampaignsAmt
Fundraising$702,608FundraisingAmt
Government Grants$476,653GovernmentGrantsAmt
All Other Contributions$252,208AllOtherContributionsAmt
Noncash Contributions$67,826NoncashContributionsAmt
Total Contributions$1,593,919TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION, NET OF SCHOLARSHIPS$5,941,386$5,941,386
ADD SCHOLARSHIPS$818,164$818,164
FieldValueIRS element (for citing)
Total Program Service Revenue$6,759,550TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$232,070TotalRevenueColumnAmt
Exclusion$232,070ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$53,316FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$702,608ContriRptFundraisingEventAmt
Fundraising Direct Expenses$83,482FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$30,166TotalRevenueColumnAmt
Exclusion-$30,166ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,555,373TotalRevenueColumnAmt
Related Or Exempt Func Income$6,759,550RelatedOrExemptFuncIncomeAmt
Exclusion$201,904ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$818,164TotalAmt
Program Services$818,164ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$488,689TotalAmt
Management And General$406,928ManagementAndGeneralAmt
Fundraising$81,761FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,570,322TotalAmt
Program Services$3,956,938ProgramServicesAmt
Management And General$590,695ManagementAndGeneralAmt
Fundraising$22,689FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$172,722TotalAmt
Program Services$135,918ProgramServicesAmt
Management And General$36,804ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$518,707TotalAmt
Program Services$448,635ProgramServicesAmt
Management And General$63,155ManagementAndGeneralAmt
Fundraising$6,917FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$467,398TotalAmt
Program Services$349,036ProgramServicesAmt
Management And General$98,904ManagementAndGeneralAmt
Fundraising$19,458FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$12,048TotalAmt
Program Services$968ProgramServicesAmt
Management And General$11,080ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$68,453TotalAmt
Program Services$3,794ProgramServicesAmt
Management And General$64,659ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,154TotalAmt
Management And General$2,048ManagementAndGeneralAmt
Fundraising$106FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$670,292TotalAmt
Program Services$591,761ProgramServicesAmt
Management And General$78,531ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$38,093TotalAmt
Program Services$14,817ProgramServicesAmt
Management And General$23,276ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$48,961TotalAmt
Management And General$48,961ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$144,262TotalAmt
Program Services$134,164ProgramServicesAmt
Management And General$10,098ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$29,543TotalAmt
Program Services$22,541ProgramServicesAmt
Management And General$7,002ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CLASSROOM SUPLLIES AND AC$289,052$289,052
CAMPUS PLAN$67,861$67,861
RECRUITING$23,627$22,432$1,195
TRANSPORTATION$16,843$16,843

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$65,324TotalAmt
Program Services$4,528ProgramServicesAmt
Management And General$48,369ManagementAndGeneralAmt
Fundraising$12,427FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,512,515TotalAmt
Program Services$6,809,591ProgramServicesAmt
Management And General$1,559,566ManagementAndGeneralAmt
Fundraising$143,358FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$22,609BOYAmt
EOY$131,978EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$660,109BOYAmt
EOY$148,181EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$185,000BOYAmt
EOY$162,450EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$86,497BOYAmt
EOY$78,116EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$14,951BOYAmt
EOY$15,403EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,230,311LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,349,134LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$967,766BOYAmt
EOY$881,177EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,014,153BOYAmt
EOY$6,509,520EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,759,706BOYAmt
EOY$1,162,356EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
EOY$139,030EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,710,791BOYAmt
EOY$9,228,211EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$710,972BOYAmt
EOY$783,993EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$695,000BOYAmt
EOY$710,882EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$140,436EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,405,972BOYAmt
EOY$1,635,311EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,893,077BOYAmt
EOY$7,260,947EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$411,742BOYAmt
EOY$331,953EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,304,819BOYAmt
EOY$7,592,900EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,710,791BOYAmt
EOY$9,228,211EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$42,858ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$245,223NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$873,894BeginningYearBalanceAmt
Contributions$15,025ContributionsAmt
Investment Earnings Or Losses$71,393InvestmentEarningsOrLossesAmt
Administrative Expenses$7,407AdministrativeExpensesAmt
End Year Balance$952,905EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$976,610BeginningYearBalanceAmt
Contributions$5,387ContributionsAmt
Investment Earnings Or Losses-$99,948InvestmentEarningsOrLossesAmt
Administrative Expenses$8,155AdministrativeExpensesAmt
End Year Balance$837,894EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$813,820BeginningYearBalanceAmt
Contributions$15,407ContributionsAmt
Investment Earnings Or Losses$154,574InvestmentEarningsOrLossesAmt
Administrative Expenses$7,191AdministrativeExpensesAmt
End Year Balance$976,610EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$795,466BeginningYearBalanceAmt
Contributions$407ContributionsAmt
Investment Earnings Or Losses$24,166InvestmentEarningsOrLossesAmt
Administrative Expenses$6,219AdministrativeExpensesAmt
End Year Balance$813,820EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$767,368BeginningYearBalanceAmt
Contributions$429ContributionsAmt
Investment Earnings Or Losses$33,611InvestmentEarningsOrLossesAmt
Administrative Expenses$5,942AdministrativeExpensesAmt
End Year Balance$795,466EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,422,388OtherCostOrOtherBasisAmt
Depreciation$2,775,175DepreciationAmt
Book Value$647,213BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$807,923OtherCostOrOtherBasisAmt
Depreciation$573,959DepreciationAmt
Book Value$233,964BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$881,177TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
CERTIFICATES OF DEPOSIT$947,650C
REAL ESTATE$214,706C
FieldValueIRS element (for citing)
Total Book Value Securities$1,162,356TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITIESDesc
Amt$140,436Amt
FieldValueIRS element (for citing)
Total Liability$140,436TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,982,432TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$245,223NetUnrealizedGainsInvstAmt
Revenue Not Reported$245,223RevenueNotReportedAmt
Revenue Subtotal$7,737,209RevenueSubtotalAmt
Other Revenues Not Included$818,164OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$818,164RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$8,555,373TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,694,351TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$7,694,351ExpensesSubtotalAmt
Other Expenses Not Included$818,164OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$818,164ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$8,512,515TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 2, PART V, LINE 4THE BOARD OF DIRECTORS HAS AUTHORIZED ANNUAL EXPENDITURE OF UP TO 5% OF THE FAIR MARKET VALUE OF THE ENDOWMENT FUND AT THE BEGINNING OF THE FISCAL YEAR, SUBJECT TO THE ANNUAL APPROVAL OF THE BOARD OF DIRECTORS. THE ENDOWMENT IS INTENDED FOR GENERAL EXPENDITURES THAT SUPPORT THE PJA'S MISSION.
SCHEDULE D, PAGE 3, PART XTHE ACADEMY FOLLOWS THE PROVISIONS OF FASB ASC 740 TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE ACADEMY'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC.
SCHEDULE D, PAGE 4, PART XI, LINE 4BSCHOLARSHIPS NETTED AGAINST TUITION 818,164
SCHEDULE D, PAGE 4, PART XII, LINE 4BSCHOLARSHIPS NETTED AGAINST TUITION 818,164

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationA NOTICE IS PLACED IN A STATEWIDE NEWSPAPER STATING THE POLICY.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUCTIONEvent1Nm
Gross Receipts Event1$755,924GrossReceiptsEvent1Amt
Charitable Contri Event1$702,608CharitableContriEvent1Amt
Gross Revenue Event1$53,316GrossRevenueEvent1Amt
Other Direct Expenses Event1$83,482OtherDirectExpensesEvent1Amt
Gross Receipts Total$755,924GrossReceiptsTotalAmt
Charitable Contributions Tot$702,608CharitableContributionsTotAmt
Gross Revenue Total Events$53,316GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$83,482OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$83,482DirectExpenseSummaryEventsAmt
Net Income Summary-$30,166NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeFINANCIAL AIDGrantTypeTxt
Recipient92RecipientCnt
Cash Grant$818,164CashGrantAmt
Valuation Method UsedFMVValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationALL AWARDS REPRESENT REDUCTIONS FOR FEES TO ATTEND PORTLAND JEWISH ACADEMY. AWARDS ARE APPROVED BASED ON INFORMATION PROVIDED BY THE FAMILIES APPLYING FOR ASSISTANCE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
STEVEN ALBERT
EXECUTIVE DIRECTOR$248,698$12,435$8,826$269,959
BETH GERMAIN
CFO$191,050$9,553$8,826$209,429
MERRILL HENDIN
PRINCIPAL$136,590$6,830$8,826$152,246

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescAUCTION ITEMSDesc
Contribution215ContributionCnt
Noncash Contributions Rpt F990$67,826NoncashContributionsRptF990Amt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 WAS GIVEN TO THE FINANCE COMMITTEE FOR REVIEW. FINANCE COMMITTEE INCLUDES THE TREASURER AND PRESIDENT.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ORGANIZATION IS AWARE OF THE ASSOCIATIONS OF THE BOARD MEMBERS. IF ONE IS SOLICITED FOR BUSINESS, THE ORGANIZATION REQUIRES NUMEROUS COMPETITIVE BIDS BEFORE MAKING A SELECTION.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPARABLES ARE REVIEWED USING INDUSTRY ASSOCIATION DATA AS WELL AS A REVIEW OF THE COMPENSATION OF OTHER SIMILAR POSITIONS VIA 990'S ON GUIDESTAR.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPARABLES ARE REVIEWED USING INDUSTRY ASSOCIATION DATA AS WELL AS A REVIEW OF THE COMPENSATION OF OTHER SIMILAR POSITIONS VIA 990'S ON GUIDESTAR.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST.
FORM 990, PART XI, LINE 9SCHOLARSHIPS NETTED AGAINST TUITION -818,164 SCHOLARSHIPS NETTED AGAINST TUITION 818,164

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1MITTLEMAN JEWISH COMMUNITY CENTERBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16651 SW CAPITOL HIGHWAYAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd
FieldValueIRS element (for citing)
EIN930386850EIN
Primary ActivitiesCULTURALPrimaryActivitiesTxt
Legal Domicile StateORLegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status10PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (true)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
MITTLEMAN JEWISH COMMUNITY CENTER
K$594,725FMV
MITTLEMAN JEWISH COMMUNITY CENTER
Q$452,473FMV

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