2023-03-06T15:22:46-05:00 2022-06-30 824091509 RICHMAN & ASSOCIATES LLC 3269 NE ALAMEDA TERRACE PORTLAND OR 97212 990 2021-07-01 930504473 PORTLAND JEWISH ACADEMY PORT 5032440126 6651 SW CAPITOL HWY PORTLAND OR 97219 STEVEN ALBERT EXECUTIVE DIRECTOR 5032440126 2023-02-03 true STEVEN ALBERT 999009999 JAMES E RICHMAN P00088854 5032953780 2023-02-03 X 2021 2023-04-26 12:10:37Z STEVEN ALBERT 6651 SW CAPITAL HWY PORTLAND OR 97219 10373434 false X WWW.PORTLANDJEWISHACADEMY.ORG X 1975 OR AS 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. 17 16 129 50 0 3064344 3703460 5016600 6528534 45498 90627 -13765 -12999 8112677 10309622 904074 938601 0 4672101 5564527 0 148215 856024 1313461 6432199 7816589 1680478 2493033 7766113 8709251 2421632 1404431 5344481 7304820 AS 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. false false 6300516 938601 6528534 IN 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. 6300516 true true false false false false false false false true true true false false false true false false true false false false false false true false false false true true false false false false false false false false true false false false false true false false false true 2 0 true 129 true false false false false false true true false false false false false false false false X 17 16 true false false false false false false true true false false true true true true true true true true true true OR X X BETH GERMAIN 5032440126 6551 SW CAPITAL HIGHWAY PORTLAND OR 97219 JASON ZIDELL PRESIDENT 1.00 1.00 X X 0 0 0 DANELLE ROMAIN PRESIDENT EL 1.00 1.00 X X 0 0 0 JOHN EMSHWILLER VICE PRESIDE 1.00 1.00 X X 0 0 0 RICHARD BARKER TREASURER 1.00 1.00 X X 0 0 0 JONATHAN SINGER SECRETARY 1.00 1.00 X X 0 0 0 BARRY BENSON BOARD MEMBER 1.00 1.00 X 0 0 0 JOYCE EVANS BOARD MEMBER 1.00 1.00 X 0 0 0 NADINE GARTNER BOARD MEMBER 1.00 1.00 X 0 0 0 MARNI GLICK BOARD MEMBER 1.00 1.00 X 0 0 0 NAOMI HARWIN BOARD MEMBER 1.00 1.00 X 0 0 0 MICHELLE KASHINSKY BOARD MEMBER 1.00 1.00 X 0 0 0 STEVE KLEIN BOARD MEMBER 1.00 1.00 X 0 0 0 GAIL MANDEL BOARD MEMBER 1.00 1.00 X 0 0 0 OPHER NADLER BOARD MEMBER 1.00 1.00 X 0 0 0 DAVID SOLONDZ BOARD MEMBER 1.00 1.00 X 0 0 0 TAMAR WYTE-LAKE BOARD MEMBER 1.00 1.00 X 0 0 0 AHUVA ZASLAVSKY BOARD MEMBER 1.00 1.00 X 0 0 0 STEVEN ALBERT EXECUTIVE DI 20.00 20.00 X 243773 0 20702 BETH GERMAIN CFO 20.00 20.00 X 183889 0 17709 MERRILL HENDIN PRINCIPAL 40.00 X 133744 0 15202 561406 53613 3 false true false 185000 719310 2542783 256367 41798 3703460 TUITION 6528534 6528534 6528534 90627 90627 50813 719310 63812 -12999 -12999 10309622 6528534 77628 938601 938601 235414 195455 39959 4219787 3503441 660464 55882 193014 140924 50482 1608 511977 418541 70836 22600 404335 294934 89306 20095 23019 2614 20405 68905 5352 63553 2984 2984 495780 473801 21979 37237 20779 16455 3 44821 876 43945 152758 142065 10693 24320 16633 7687 CLASSROOM SUPLLIES AND AC 272381 272381 EQUIPMENT AND TECHNOLOGY 67442 8545 55907 2990 SECURITY AND COVID 43367 27205 16162 RECRUITING 33887 14283 19604 46560 19541 21941 5078 7816589 6300516 1367858 148215 529997 22609 1804530 660109 195000 185000 59106 84956 9539 14952 4193004 3225238 1095165 967766 2525700 4262854 1234441 2511005 312635 7766113 8709251 668876 709431 622956 695000 1129800 2421632 1404431 X 4906478 6893078 438003 411742 5344481 7304820 7766113 8709251 X 2493033 -532694 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 976610 5387 -99948 8155 837894 813820 15407 154574 7191 976610 795466 407 24166 6219 813820 767368 429 33611 5942 795466 735666 451 37286 6035 737368 1.00000 false false 3422388 2710023 712365 770616 515215 255401 967766 CERTIFICATE OF DEPOSIT 1545000 F GOVERNMENT MONEY MARKET 751299 F REAL ESTATE 214706 F 2511005 X SCHEDULE D, PAGE 2, PART V, LINE 4 THE 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 X UNDER 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. true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 A NOTICE IS PLACED IN A STATEWIDE NEWSPAPER STATING THE POLICY. AUCTION 770123 719310 50813 63812 770123 719310 50813 63812 63812 -12999 false FINANCIAL AID 135 938601 FMV SCHEDULE I, PAGE 1, PART I, LINE 2 ALL AWARDS REPRESENT REDUCTIONS FOR FEES TO ATTEND PORTLAND JEWISH ACADEMY. AWARDS ARE APPROVED BASED ON INFORMATION PROVIDED BY THE FAMILIES APPLYING FOR ASSISTANCE. false false false false false false false false false STEVEN ALBERT EXECUTIVE DIRECTOR 243773 12188 8514 264475 BETH GERMAIN CFO 183889 9194 8515 201598 X AUCTION ITEMS 1 41798 false false false FORM 990, PAGE 6, PART VI, LINE 2 STEVEN KLEIN GAIL MANDEL BOARD MEMBER BOARD MEMBER FAMILY FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 WAS GIVEN TO THE FINANCE COMMITTEE FOR REVIEW. FINANCE COMMITTEE INCLUDES THE TREASURER AND PRESIDENT. FORM 990, PAGE 6, PART VI, LINE 12C THE 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 15A COMPARABLES 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 15B COMPARABLES 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 19 UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES NET AGAINST EVENT REVENUE ON 990 0 EVENT COSTS NETTED AGAINST EVENT INCOME ON 990 0 MITTLEMAN JEWISH COMMUNITY CENTER 6651 SW CAPITOL HIGHWAY PORTLAND OR 97219 930386850 CULTURAL OR 501C3 10 N/A false false false false false false false false false false false true false false false false false true false false MITTLEMAN JEWISH COMMUNITY CENTER K 488455 FMV MITTLEMAN JEWISH COMMUNITY CENTER Q 429484 FMV