PORTLAND JEWISH ACADEMY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
PORTLAND JEWISH ACADEMY (EIN 93-0504473)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-03-06
IRS object ID
202330659349300448
Schema version
2021v4.0
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)
Return2023-03-06T15:22:46-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN824091509PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RICHMAN & ASSOCIATES LLCBusinessNameLine1Txt

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 Begin2021-07-01TaxPeriodBeginDt

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
Signature2023-02-03SignatureDt
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

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES E RICHMANPreparerPersonNm
PTINP00088854PTIN
Phone5032953780PhoneNum
Preparation2023-02-03PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2021TaxYr
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$10,373,434GrossReceiptsAmt
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 Body17VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee129TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$3,064,344PYContributionsGrantsAmt
CY Contributions Grants$3,703,460CYContributionsGrantsAmt
PY Program Service Revenue$5,016,600PYProgramServiceRevenueAmt
CY Program Service Revenue$6,528,534CYProgramServiceRevenueAmt
PY Investment Income$45,498PYInvestmentIncomeAmt
CY Investment Income$90,627CYInvestmentIncomeAmt
PY Other Revenue-$13,765PYOtherRevenueAmt
CY Other Revenue-$12,999CYOtherRevenueAmt
PY Total Revenue$8,112,677PYTotalRevenueAmt
CY Total Revenue$10,309,622CYTotalRevenueAmt
PY Grants And Similar Paid$904,074PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$938,601CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,672,101PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,564,527CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$148,215CYTotalFundraisingExpenseAmt
PY Other Expenses$856,024PYOtherExpensesAmt
CY Other Expenses$1,313,461CYOtherExpensesAmt
PY Total Expenses$6,432,199PYTotalExpensesAmt
CY Total Expenses$7,816,589CYTotalExpensesAmt
PY Revenues Less Expenses$1,680,478PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,493,033CYRevenuesLessExpensesAmt
Total Assets BOY$7,766,113TotalAssetsBOYAmt
Total Assets EOY$8,709,251TotalAssetsEOYAmt
Total Liabilities BOY$2,421,632TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,404,431TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,344,481NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,304,820NetAssetsOrFundBalancesEOYAmt
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$6,300,516ExpenseAmt
Grant$938,601GrantAmt
Revenue$6,528,534RevenueAmt
DescIN THE FISCAL YEAR ENDED JUNE 30, 2022, THE SCHOOL PROVIDED A DAY PROGRAM OF GENERAL AND RELIGIOUS STUDIES FOR APPROXIMATELY 187 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$6,300,516TotalProgramServiceExpensesAmt
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 LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
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 Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee129EmployeeCnt
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 Members17GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 (20 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
DANELLE ROMAIN
PRESIDENT EL1.001.00Yes (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
JONATHAN SINGER
SECRETARY1.001.00Yes (X)Yes (X)$0$0$0
BARRY BENSON
BOARD MEMBER1.001.00Yes (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
NAOMI HARWIN
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
GAIL MANDEL
BOARD MEMBER1.001.00Yes (X)$0$0$0
OPHER NADLER
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
AHUVA ZASLAVSKY
BOARD MEMBER1.001.00Yes (X)$0$0$0
STEVEN ALBERT
EXECUTIVE DI20.0020.00Yes (X)$243,773$0$20,702
BETH GERMAIN
CFO20.0020.00Yes (X)$183,889$0$17,709
MERRILL HENDIN
PRINCIPAL40.00$133,744$0$15,202Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$561,406TotalReportableCompFromOrgAmt
Total Other Compensation$53,613TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$185,000FederatedCampaignsAmt
Fundraising$719,310FundraisingAmt
Government Grants$2,542,783GovernmentGrantsAmt
All Other Contributions$256,367AllOtherContributionsAmt
Noncash Contributions$41,798NoncashContributionsAmt
Total Contributions$3,703,460TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Total Revenue Column$6,528,534TotalRevenueColumnAmt
Related Or Exempt Func Income$6,528,534RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$6,528,534TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$90,627TotalRevenueColumnAmt
Exclusion$90,627ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$50,813FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$719,310ContriRptFundraisingEventAmt
Fundraising Direct Expenses$63,812FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$12,999TotalRevenueColumnAmt
Exclusion-$12,999ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,309,622TotalRevenueColumnAmt
Related Or Exempt Func Income$6,528,534RelatedOrExemptFuncIncomeAmt
Exclusion$77,628ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$938,601TotalAmt
Program Services$938,601ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$235,414TotalAmt
Management And General$195,455ManagementAndGeneralAmt
Fundraising$39,959FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,219,787TotalAmt
Program Services$3,503,441ProgramServicesAmt
Management And General$660,464ManagementAndGeneralAmt
Fundraising$55,882FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$193,014TotalAmt
Program Services$140,924ProgramServicesAmt
Management And General$50,482ManagementAndGeneralAmt
Fundraising$1,608FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$511,977TotalAmt
Program Services$418,541ProgramServicesAmt
Management And General$70,836ManagementAndGeneralAmt
Fundraising$22,600FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$404,335TotalAmt
Program Services$294,934ProgramServicesAmt
Management And General$89,306ManagementAndGeneralAmt
Fundraising$20,095FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$23,019TotalAmt
Program Services$2,614ProgramServicesAmt
Management And General$20,405ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$68,905TotalAmt
Program Services$5,352ProgramServicesAmt
Management And General$63,553ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,984TotalAmt
Management And General$2,984ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$495,780TotalAmt
Program Services$473,801ProgramServicesAmt
Management And General$21,979ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$37,237TotalAmt
Program Services$20,779ProgramServicesAmt
Management And General$16,455ManagementAndGeneralAmt
Fundraising$3FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$44,821TotalAmt
Program Services$876ProgramServicesAmt
Management And General$43,945ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$152,758TotalAmt
Program Services$142,065ProgramServicesAmt
Management And General$10,693ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$24,320TotalAmt
Program Services$16,633ProgramServicesAmt
Management And General$7,687ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CLASSROOM SUPLLIES AND AC$272,381$272,381
EQUIPMENT AND TECHNOLOGY$67,442$8,545$55,907$2,990
SECURITY AND COVID$43,367$27,205$16,162
RECRUITING$33,887$14,283$19,604

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$46,560TotalAmt
Program Services$19,541ProgramServicesAmt
Management And General$21,941ManagementAndGeneralAmt
Fundraising$5,078FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,816,589TotalAmt
Program Services$6,300,516ProgramServicesAmt
Management And General$1,367,858ManagementAndGeneralAmt
Fundraising$148,215FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$529,997BOYAmt
EOY$22,609EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,804,530BOYAmt
EOY$660,109EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$195,000BOYAmt
EOY$185,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$59,106BOYAmt
EOY$84,956EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$9,539BOYAmt
EOY$14,952EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,193,004LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,225,238LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$1,095,165BOYAmt
EOY$967,766EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,525,700BOYAmt
EOY$4,262,854EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,234,441BOYAmt
EOY$2,511,005EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$312,635BOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,766,113BOYAmt
EOY$8,709,251EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$668,876BOYAmt
EOY$709,431EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$622,956BOYAmt
EOY$695,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,129,800BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,421,632BOYAmt
EOY$1,404,431EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,906,478BOYAmt
EOY$6,893,078EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$438,003BOYAmt
EOY$411,742EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,344,481BOYAmt
EOY$7,304,820EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,766,113BOYAmt
EOY$8,709,251EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$2,493,033ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$532,694NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
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$976,610BeginningYearBalanceAmt
Contributions$5,387ContributionsAmt
Investment Earnings Or Losses-$99,948InvestmentEarningsOrLossesAmt
Administrative Expenses$8,155AdministrativeExpensesAmt
End Year Balance$837,894EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$735,666BeginningYearBalanceAmt
Contributions$451ContributionsAmt
Investment Earnings Or Losses$37,286InvestmentEarningsOrLossesAmt
Administrative Expenses$6,035AdministrativeExpensesAmt
End Year Balance$737,368EndYearBalanceAmt
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$2,710,023DepreciationAmt
Book Value$712,365BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$770,616OtherCostOrOtherBasisAmt
Depreciation$515,215DepreciationAmt
Book Value$255,401BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$967,766TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
CERTIFICATE OF DEPOSIT$1,545,000F
GOVERNMENT MONEY MARKET$751,299F
REAL ESTATE$214,706F
FieldValueIRS element (for citing)
Total Book Value Securities$2,511,005TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 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 XUNDER FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, AN ORGANIZATION MUST ALSO EVALUATE ITS TAX POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AT JUNE 30, 2022.

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$770,123GrossReceiptsEvent1Amt
Charitable Contri Event1$719,310CharitableContriEvent1Amt
Gross Revenue Event1$50,813GrossRevenueEvent1Amt
Other Direct Expenses Event1$63,812OtherDirectExpensesEvent1Amt
Gross Receipts Total$770,123GrossReceiptsTotalAmt
Charitable Contributions Tot$719,310CharitableContributionsTotAmt
Gross Revenue Total Events$50,813GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$63,812OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$63,812DirectExpenseSummaryEventsAmt
Net Income Summary-$12,999NetIncomeSummaryAmt

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
Recipient135RecipientCnt
Cash Grant$938,601CashGrantAmt
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 (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
STEVEN ALBERT
EXECUTIVE DIRECTOR$243,773$12,188$8,514$264,475
BETH GERMAIN
CFO$183,889$9,194$8,515$201,598

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescAUCTION ITEMSDesc
Contribution1ContributionCnt
Noncash Contributions Rpt F990$41,798NoncashContributionsRptF990Amt
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 (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 2STEVEN KLEIN GAIL MANDEL BOARD MEMBER BOARD MEMBER FAMILY
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 9FUNDRAISING EXPENSES NET AGAINST EVENT REVENUE ON 990 0 EVENT COSTS NETTED AGAINST EVENT INCOME ON 990 0

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 NAN/ADirectControllingNACd
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$488,455FMV
MITTLEMAN JEWISH COMMUNITY CENTER
Q$429,484FMV

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