2023-05-09T09:58:12-05:00 2022-06-30 BDO USA LLP 100 PARK AVENUE NEW YORK NY 100175001 990 2021-07-01 591582799 MANDEL JEWISH COMMUNITY CENTER OF THE PALM BEACHES INC % JESSE J ROSEN MAND 5617409000 8500 JOG ROAD BOYNTON BEACH FL 33472 JESSE ROSEN PRESIDENT AND CEO 5617409000 2023-05-08 true JESSE ROSEN 999009999 Paul Hammerschmidt P01384178 2128858000 2 2021 2023-04-26 12:10:37Z JESSE J ROSEN 8500 JOG ROAD BOYNTON BEACH FL 33472 11966771 false X WWW.JCCONLINE.COM X 1974 FL TO BUILD COMMUNITY AND ENHANCE CONNECTION TO JEWISH LIFE. 15 15 396 15 0 0 7699029 3541868 6099644 8298732 51958 57684 21198 68487 13871829 11966771 0 0 0 0 5074760 5981888 0 0 404816 3176921 3815810 8251681 9797698 5620148 2169073 23146908 24084288 9230157 8444789 13916751 15639499 X TO CREATE A STRONG JEWISH COMMUNITY BY PROVIDING HIGH QUALITY JEWISH PROGRAMS, CLOSE TO WHERE PEOPLE LIVE, THAT CONNECT THEM TO JEWISH LIFE. false false 4965787 0 5975959 Early Childhood Development - Provide High Quality Care And Education For Young Children Ages 3 Months To 5 Years Old And Provide After Care Camp For Elementary School Children. The Pre-School Program Served 278 Kids And The Aftercare Program Served 249 Kids. 2596419 0 1856962 Camps - Offer A Variety Of Camps Which Are Age Specific And Provide Appropriate Summer Day Camping Opportunities For Children As Well As No-School Holiday Camps. 177730 0 100732 Film Festival - Offer A Variety Of Films From Around The World Focusing On Jewish Issues, Achievement, And Valor And Highlight The Jewish Experience Through A Lens On History, Culture, Art, and Israel. The Festival Serves 1,145 Film Goers Year Round And 744 total number of Household streams who Watched Virtually. 157957 0 365079 Aquatics, Bridge, Fitness & Other Prgms. 157957 0 365079 7897893 true true false false false false false true false true true true false false true true true false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false true 52 0 true 396 true false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true false false FL X JESSE J ROSEN 5617409000 8500 JOG ROAD BOYNTON BEACH FL 33472 X JESSE J ROSEN PRESIDENT AND CEO 40.0 0.0 X 281285 0 22880 SAMANTHA KLEIN MANAGING DIR., palm beach gdns 40.0 0.0 X 134056 0 948 Ari Golub Managing Dir., boynton beach 40.0 0.0 X 124007 0 948 IRA GERSTEIN BOARD CHAIR 10.0 0.0 X X 0 0 0 BARRY S BERG IMMEDIATE PAST CHAIR 1.0 0.0 X X 0 0 0 JOEL YUDENFREUND Vice Chair (EFF. 5/22) 1.0 0.0 X X 0 0 0 SAM COHEN SECRETARY/TREASURER 1.0 0.0 X X 0 0 0 HAROLD DANENBERG TRUSTEE 1.0 0.0 X 0 0 0 BARBARA FRIEDMAN TRUSTEE 1.0 0.0 X 0 0 0 Iian Kaufer TRUSTEE 1.0 0.0 X 0 0 0 Vivian Lieberman TRUSTEE 1.0 0.0 X 0 0 0 Peter Liebman TRUSTEE 1.0 0.0 X 0 0 0 Arnold Maerov TRUSTEE 1.0 0.0 X 0 0 0 Elana Rickel TRUSTEE 1.0 0.0 X 0 0 0 Barri Litt TRUSTEE 1.0 0.0 X 0 0 0 Justin Paul TRUSTEE 1.0 0.0 X 0 0 0 Susan Shulman Pertnoy TRUSTEE 1.0 0.0 X 0 0 0 Vicki Wildstein trustee 1.0 0.0 X 0 0 0 539348 0 24776 3 false true false RAINBOW JANITORIAL SERVICES 2581 JUPITER PARK DRIVE SUITE 1 JUPITER FL 33458 Janitorial Services 206524 PB TOURS AND TRANSPORTATION 800 23RD STREET WEST PALM BEACH FL 33407 BUS TRANSPORTATION 164111 PERSONIFY INC PO BOX 735327 DALLAS TX 75373 DATABASE CONSULTING 120937 3 932000 78957 1335857 1195054 31768 3541868 TUITION & PROGRAM FEES 611600 8298732 8298732 8298732 13793 13793 0 0 0 0 0 43891 43891 43891 43891 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 68487 68487 68487 11966771 8298732 0 126171 0 0 0 0 396465 306495 63217 26753 0 4790856 3715647 732555 342654 0 440447 325716 106906 7825 354120 276558 51151 26411 0 0 0 0 0 8533 8533 172071 172071 104648 71161 32441 1046 201223 108984 92112 127 0 0 983723 944374 39349 0 0 2586 1401 1185 132462 67182 65280 0 604135 543721 60414 272384 245146 27238 PROGRAM EXPENSES 1282788 1282788 PROFESSIONAL DEVELOPMENT 32382 6476 25906 DUES AND SUBSCRIPTIONS 14028 2244 11784 EQUIPMENT RENTAL 4847 4847 9797698 7897893 1494989 404816 2435846 2783249 35006 0 3122464 87672 8068 18926 0 0 0 0 0 0 0 0 50019 58749 19625730 6292063 13844525 13333667 0 0 2788980 6870025 0 0 0 0 862000 932000 23146908 24084288 374297 841276 0 0 1174240 1433067 0 0 0 0 0 0 0 0 1935857 480000 5745763 5690446 9230157 8444789 X 9032036 11117908 4884715 4521591 13916751 15639499 23146908 24084288 2169073 -446325 X false true X true false X 3516813 3437955 3644767 7699029 3541868 21840432 0 0 3516813 3437955 3644767 7699029 3541868 21840432 2640267 19200165 7115 7326 6951 10650 13793 45835 8954 0 1754 0 0 10708 0 0 0 21198 68487 89685 21986660 35576083 0.87326 0.85015 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15000 X false 5886210 1506499 -397291 28163 6967255 725060 5008180 176780 23810 5886210 627720 100578 16224 19462 725060 427238 184623 30094 14235 627720 814318 50000 26067 463147 427238 0.49740 0.04700 0.45560 true false 17386564 4180521 13206043 2224166 2111542 112624 15000 0 15000 13333667 INVESTMENTS HELD AT JFPBC 6870025 F 6870025 0 DUE TO JFPBC 5685263 CAPITAL LEASE OBLIGATION 5183 5690446 X 12625698 -446325 1113785 667460 11958238 8533 8533 11966771 10902950 1113785 1113785 9789165 8533 8533 9797698 PART III, LINE 4: THE ORGANIZATION EXHIBITS A JEWISH THEMED SCULPTURE FOR THE EDUCATION AND ENJOYMENT OF VISITORS. PART X, LINE 2: The Center is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code and from state income taxes under similar provisions of the Florida Statutes. Accordingly, the financial statements do not include an income tax provision. The Center adopted the provisions of the Financial Accounting Standards Board ("FASB") ASC No. 740 Income Taxes. Under ASC 740, the Center must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more-likely-than-not that the position will be sustained. Management of the Center does not believe there are any material uncertain tax positions and accordingly has not recognized any liability for unrecognized tax benefits. The Center has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the Center has filed Internal Revenue Service Form 990 tax returns as required and all other applicable returns in those jurisdictions where it is required. The Center believes that it is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2019. However, the Center is still open to examination by taxing authorities from fiscal year 2019 forward. For the year ended June 30, 2022, there was no interest or tax penalties recorded or included in the Statements of Activities. X X X X false false false false false false false false false JESSE J ROSEN PRESIDENT AND CEO 276285 0 5000 0 0 0 8000 0 14880 0 304165 0 0 0 X building improvements 1 31768 cost false false false PART I, COLUMN (B): THE NUMERICAL DATA IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B: THE 990 IS PREPARED BY AN INDEPENDENT CPA FIRM IN CONJUNCTION WITH THE CENTER'S FINANCE DEPARTMENT. A DRAFT OF THE 990 IS PROVIDED TO THE CENTER'S AUDIT COMMITTEE MEMBERS PRIOR TO FILING FOR THEIR REVIEW. THE 990 IS MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS AND IS APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT OF INTEREST POLICY IS CIRCULATED ANNUALLY TO OFFICERS, KEY EMPLOYEES AND BOARD MEMBERS FOR REVIEW AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 15A: A COMPENSATION COMMITTEE OF THE BOARD USED COMPARABLE DATA AND PERFORMANCE REVIEWS TO DETERMINE COMPENSATION OF THE PRESIDENT & CEO. FORM 990, PART VI, SECTION B, LINE 15B: THE PRESIDENT AND CEO USES COMPARABLE DATA AND PERFORMANCE REVIEWS FOR ALL OTHER POSITIONS. FORM 990, PART VI, SECTION C, LINE 19: THE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.