2023-08-15T11:31:16+00:00 2022-09-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2021-10-01 650132406 Jupiter Medical Center Foundation Inc JUPI 5612632234 1210 South Old Dixie Highway JUPITER FL 33458 DALE HOCKING OFFICER 5612632234 2023-08-15 true DALE HOCKING 999009999 Brittney Kocaj P01320603 9542028600 2021 2023-04-26 12:10:37Z Traci Simonsen 1210 South Old Dixie Highway JUPITER FL 33458 97718520 false X www.jmcfoundation.org X 1989 FL To secure the financial resources required to sustain clinical excellence and quality of care at Jupiter Medical Center, Inc. & its affiliates. 19 19 20 96 0 0 47797642 30768164 0 13823689 4757397 -141860 -665242 61479471 34860319 45303333 46895949 0 2241617 2520805 0 4308666 1249765 1787861 48794715 51204615 12684756 -16344296 160882045 125293693 658949 199055 160223096 125094638 The mission of the Jupiter Medical Center Foundation, Inc. is to secure the financial resources required to sustain clinical excellence and quality of care at Jupiter Medical Center, Inc. & its affiliates. false false 46895949 46895949 0 THE JUPITER MEDICAL CENTER FOUNDATION, INC. SUPPORTS AND PROMOTES HEALTH CARE BY PROVIDING FINANCIAL AND VOLUNTEER PATIENT ASSISTANCE TO RELATED ORGANIZATIONS INCLUDING JUPITER MEDICAL CENTER, INC. 46895949 true true false false false false true false true true true false false true true false true false false true false false false true false false true false true false false false false false false false false true false false false false true false false false true 0 0 20 true false false false false false true true false false false false false false X 19 19 true false false false true true true true true false false true true true true true true false false false FL NY X DALE HOCKING 5612632234 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 DONALD McCREE JR SECRETARY 5.0 0 X X 0 0 0 Peter A Lund CHAIRMAN 5.0 2.0 X X 0 0 0 Salvatore Tiano Treasurer 5.0 0 X X 0 0 0 Burton M Tansky Trustee 1.0 0 X 0 0 0 Dennis K Williams Trustee 1.0 0 X 0 0 0 Douglas S Brown Trustee 1.0 0 X 0 0 0 Edward L Babington Trustee 1.0 0 X 0 0 0 Fred H Lissauer Trustee 1.0 0 X 0 0 0 George H Damman Trustee 1.0 0 X 0 0 0 James E Perrella Trustee 1.0 0 X 0 0 0 Jane F Napier Trustee 1.0 0 X 0 0 0 John P Healy Trustee 1.0 0 X 0 0 0 Joseph M Petri Trustee 1.0 0 X 0 0 0 Katharine F Plum Trustee 1.0 0 X 0 0 0 Leonard Abramson Trustee 1.0 0 X 0 0 0 M Jude Reyes Trustee 1.0 0 X 0 0 0 MARTIN DYTRYCH CPA Trustee 1.0 6.0 X 0 0 0 Neil S Devlin Trustee 1.0 0 X 0 0 0 Richard J Katz Jr Trustee (thru Dec 2021) 1.0 0 X 0 0 0 William C Mattison Jr Trustee 1.0 0 X 0 0 0 DALE HOCKING CPA VP & CFO 1.0 45.0 X 0 480660 38308 Michael J Morsberger Chief Philanthropy Officer & JMC Foundation President 40.0 0 X 167265 0 11069 Angela R Scott DIRECTOR OF DATA ANALYTICS & PROSPECT MANAGEMENT 40.0 0 X 186217 0 25731 Jennifer D Amarnick Senior Director of Development & Planned Giving 40.0 0 X 162158 0 22803 Kathy Sullivan Director of Foundation Administration 40.0 0 X 176171 0 12215 Regan Cunningham-Tarpey DIRECTOR OF COMMUNICATIONS & EVENTS 40.0 0 X 212332 0 34324 Thomas J Bliss SENIOR DIRECTOR MAJOR GIFTS 40.0 0 X 166721 0 13698 Amit Rastogi MD MHCM Current JMC President / Former Interim JMCF President 0.0 49.0 X 0 1158019 289300 Liv Vesely PRESIDENT JMC FOUNDATION (THRU DEC 2020) 0.0 0 X 168951 0 0 1239815 1638679 447448 8 true true false VENUE ADVERTISING INC 945 W 15TH ST RIVIERA BEACH FL 33404 PRINTING 160929 1 1084074 29684090 3060834 30768164 0 0 0 0 0 1744976 1744976 0 0 64867057 61854636 3012421 0 3012421 3012421 338323 1084074 1003565 -665242 -665242 0 0 0 0 0 34860319 0 0 4092155 46895949 46895949 428273 428273 168951 168951 1617017 1617017 12770 12770 128027 128027 165767 165767 288283 288283 878869 0 0 878869 91432 91432 121269 121269 118779 118779 33574 33574 8620 8620 13185 13185 Memberships & Licenses 39797 39797 professional development 32556 32556 donor recognition 27845 27845 Equipment Rental 4679 4679 128973 0 0 128973 51204615 46895949 0 4308666 27363129 26597240 39152221 37798090 0 0 0 0 290356 120774 132916 67334 73812 65582 83106099 54053870 10892173 6496072 0 4255 162065 160882045 125293693 584 0 0 0 658365 199055 658949 199055 X 77607282 53003127 82615814 72091511 160223096 125094638 160882045 125293693 X -16344296 -18552354 -231808 X false true X true false X 41427541 27365249 25861605 47797642 30768164 173220201 0 0 41427541 27365249 25861605 47797642 30768164 173220201 11122868 162097333 2884301 4837216 2461287 1843700 1744976 13771480 0 0 0 0 0 0 549064 372386 155460 0 338323 1415233 188406914 0 0.8604 0.8116 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 549064.0, COLUMN B - 372386.0, COLUMN C - 155460.0, COLUMN D - 0.0, COLUMN E - 338323.0, COLUMN F - 1415233.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 3745 X false 17428534 2050221 -2466759 4851000 12160996 12694499 2077774 2744398 88137 17428534 12623598 91538 746964 767601 12694499 12530999 232599 140000 12623598 11673606 50000 807393 12530999 0.0 1.0 0.0 false false 49517 21750 27767 60292 26171 34121 23107 19413 3694 65582 ALTERNATIVE Investments 6496072 F 6496072 Due to Related Parties Other current liabilities 199055 199055 X Schedule D, Part III, Line 4 Collections of art - description of collections THE WORKS OF ART ARE MAINTAINED FOR PUBLIC EXHIBITION AND EDUCATION IN FURTHERANCE OF PUBLIC SERVICE, RATHER THAN FOR FINANCIAL GAIN Schedule D, Part V, Line 4 Intended uses of endowment funds The funds are held to support healthcare services for those in greatest need and for future physical plant and equipment expenditures to expand services offered. The funds are intended to support the programs and mission of Jupiter Medical Center, Inc. and affiliates. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Jupiter Medical Center Foundation Inc. is included in consolidated financial statements. Below is the text of the FIN 48 footnote from those financial statements. The Internal Revenue Service has determined that the Hospital, the Pavilion, the Foundation, the Physician Group, and Jupiter Health Outpatient Services, Inc. are exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC). JMC Specialty Group, Inc. is a taxable corporation that files federal and Florida income tax returns. Income taxes related to JMC Specialty Group, Inc. is not material to Jupiter Health. Income earned in furtherance of Jupiter Health's tax-exempt purpose is exempt from federal and state income taxes. The IRC provides for taxation of unrelated business income under certain circumstances. Jupiter Health has no material unrelated business income; however, such status is subject to final determination upon examination of the related income tax returns by the appropriate taxing authority. Under ASC Subtopic 740, Income Taxes, Jupiter Health must recognize the tax benefit from an uncertain tax position only if it is "more-likely-than-not" that the tax position will be sustained on examination by the applicable taxing authorities based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. ASC Subtopic 740-10, also provides guidance of derecognition, classification, interest and penalties on income taxes and accounting in interim periods and requires increased disclosure. There were no uncertain tax positions identified as of September 30, 2022 and 2021. Jupiter Health does not expect the total amount of unrecognized tax benefits to significantly change in the next twelve months. Tax returns filed by Jupiter Health are subject to examination by the Internal Revenue Service (IRS) up to three years from the date the return was filed. Jupiter Health recognizes interest and/or penalties related to income tax matters in income tax expense. Jupiter Health did not have any amounts accrued for interest and penalties at September 30, 2022 and 2021. Tax returns filed by Jupiter Health and its affiliated companies are no longer subject to examination for the years ended September 30, 2018 and prior. Central America and the Caribbean 0 0 Investments 5577030 0 0 0 0 0 0 5577030 0 5577030 true false true false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual ANNUAL BALL 679180 511197 167983 18680 191769 25000 261953 CHARITY GOLF CLASSIC 419040 381730 37310 7200 27248 41515 500 96659 1 324177 191147 133030 63997 5000 133880 15198 114966 1422397 1084074 338323 7200 82677 32248 367164 40698 473578 1003565 -665242 true JUPITER MEDICAL CENTER INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 591460239 501(C)(3) 46895949 0 N/A N/A GENERAL PROGRAM SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Jupiter Medical Center Foundation, Inc. seeks and obtains donor contributions primarily to support the expansion of Jupiter Medical Center Inc's Building and Services. In addition, grant funds support the expansion of services at affiliate organizations of Jupiter Medical Center, Inc.. At the time of the expenditure at Jupiter Medical Center, Inc. or an affiliate organization, a completed voucher package is submitted to the Foundation specifying what was purchased. If appropriate, grant funds are then released to Jupiter Medical Center, Inc. or affiliate for reimbursement of expenditures. X false true true true false false false false false true false Amit Rastogi MD MHCM Current JMC President / Former Interim JMCF President 0 603169 0 514247 0 40603 0 281207 0 8093 0 1447319 0 0 Liv Vesely PRESIDENT JMC FOUNDATION (THRU DEC 2020) 0 0 0 0 168951 0 0 0 0 0 168951 0 0 0 DALE HOCKING CPA VP & CFO 0 316308 0 129001 0 35351 0 25768 0 12540 0 518968 0 0 Michael J Morsberger Chief Philanthropy Officer & JMC Foundation President 140878 0 0 0 26387 0 4967 0 6102 0 178334 0 0 0 Regan Cunningham-Tarpey DIRECTOR OF COMMUNICATIONS & EVENTS 175756 0 36241 0 335 0 6884 0 27440 0 246656 0 0 0 Angela R Scott DIRECTOR OF DATA ANALYTICS & PROSPECT MANAGEMENT 155608 0 30331 0 278 0 6454 0 19277 0 211948 0 0 0 Kathy Sullivan Director of Foundation Administration 116928 0 28491 0 30752 0 2509 0 9706 0 188386 0 0 0 Jennifer D Amarnick Senior Director of Development & Planned Giving 135322 0 26597 0 239 0 4952 0 17851 0 184961 0 0 0 Thomas J Bliss SENIOR DIRECTOR MAJOR GIFTS 139824 0 26729 0 168 0 5688 0 8010 0 180419 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees Jupiter Medical Center Foundation paid club dues on behalf of Michael Morsberger during calendar year 2021. These dues were treated as taxable compensation to the individual. Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses The club dues paid on behalf of Michael Morsberger are written into his employment contract. The organization has a written expense reimbursement policy, but this policy does not specifically address club dues. Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE COMPENSATION COMMITTEE OF THE BOARD OF JUPITER MEDICAL CENTER, INC. DETERMINES THE COMPENSATION OF THE JUPITER MEDICAL CENTER FOUNDATION PRESIDENT. THE COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS, FORM 990 OF OTHER ORGANIZATIONS, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH COMPENSATION. Schedule J, Part I, Line 4a Severance or change-of-control payment The individuals listed below received severance payments from the filing organization during calendar year 2021 for the following amounts: Liv Vesely - $168,951 Kathy Sullivan - $29,702 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE INDIVIDUALS LISTED BELOW PARTICIPATED IN A RETENTION BONUS PLAN DURING 2021. During calendar year 2021, accruals related to retention bonuses were made for the following individuals. These amounts are included on Schedule J, Part II, Col (C): Amit Rastogi - $226,481 NONE OF THE INDIVIDUALS REPORTED ON THE FILING ORGANIZATION'S FORM 990, PART VII, SECTION A RECEIVED A RETENTION BONUS PAYOUT DURING CALENDAR YEAR 2021. THE FOLLOWING INDIVIDUALS PARTICIPATED IN A 457(F) PLAN DURING 2021. ACCRUALS INTO THE PLAN DURING CALENDAR YEAR 2021 WERE AS FOLLOWS. THESE AMOUNTS ARE INCLUDED ON SCHEDULE J, PART II, COL (C): AMIT RASTOGI - $38,500 DALE HOCKING - $14,090 MICHAEL MORSBERGER - $4,967 NONE OF THE INDIVIDUALS REPORTED ON THE FILING ORGANIZATION'S FORM 990, PART VII, SECTION A RECEIVED A DISTRIBUTION FROM THE 457(F) PLAN DURING CALENDAR YEAR 2021. Schedule J, Part I, Line 7 Non-fixed payments THE ORGANIZATION OFFERS BONUSES BASED ON THE ACHIEVEMENT OF INDIVIDUAL AND ORGANIZATIONAL GOALS; THIS BONUS IS BASED ON A PERCENTAGE OF BASE SALARY OF THE EMPLOYEE. IN ADDITION, SOME INTERESTED PERSONS RECEIVED AN ADDITIONAL PERFORMANCE BONUS THAT IS NOT BASED ON A FIXED FORMULA. X 68 2974867 Market value X 4 3213 Cost X AUCTION ITEMS 52 79464 Selling cost X IPADS 1 3290 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions Other - AUCTION ITEMS - NUMBER OF CONTRIBUTIONS Other - IPADS - NUMBER OF CONTRIBUTIONS Food inventory - NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 15b PROCESS FOR DETERMINING COMPENSATION THE COMPENSATION OF THE OTHER OFFICERS IS DETERMINED BY THE PRESIDENT AND CEO OF JUPITER MEDICAL CENTER, A RELATED ORGANIZATION. The Compensation Committee of the Board of Jupiter Medical Center, Inc. reviews and approves the compensation of the President and CEO, Chief Financial Officer, Chief Operating Officer and Foundation President. The Compensation Committee reviews survey data, financial ability of the organization, and accomplishment of goals in order to determine compensation. A compensation consultant is also hired on an ongoing basis. Compensation is then reported to the Board of Jupiter Medical Center, Inc. The decisions and deliberations are documented in the committee minutes. This process was undertaken November, 2021 for the fiscal year ended September 30, 2022. Because compensation is determined by a related entity of JUPITER MEDICAL CENTER FOUNDATION, INC., this question is answered "no" in accordance with form 990 instructions. Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL The Compensation Committee of the Board of Jupiter Medical Center, Inc. determines the compensation of the JMC Foundation President. The committee reviews survey data, financial ability of the organization, and accomplishment of goals in order to determine the compensation. Compensation is then reported to the Board of Jupiter Medical Center, Inc. A compensation consultant is also hired on an ongoing basis. The decisions and deliberations are documented in the committee minutes. This process was last undertaken in November 2021, for the year ended September 30, 2022. Additionally, upon the hiring of a new JMC Foundation President in August 2021, the compensation committee met to discuss his compensation. This decision was based on models projecting annual performance goals for the new Foundation President, as well as benchmarking information provided by an independent compensation consultant. This process was documented in compensation committee meeting minutes. Jupiter Medical Center Foundation, Inc. relies on the committee of Jupiter Medical Center, Inc. to ensure the compensation is reasonable. Because compensation is determined by a related entity of JUPITER MEDICAL CENTER FOUNDATION, INC., this question is answered "no" in accordance with form 990 instructions. Form 990, Part VI, Line 1a Delegate broad authority to a committee According to the bylaws, the executive committee, between meetings of the board of trustees, may exercise all authority of the board of trustees except as such authority is limited by statute or limited by the board of trustees. The executive committee shall have no authority to alter, amend, or repeal, the articles of incorporation or bylaws. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons DALE HOCKING AND AMIT RASTOGI - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders Jupiter Health, Inc. (a related organization) is the sole member of Jupiter Medical Center Foundation, Inc. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Jupiter Health, Inc. (a related organization) has the right to appoint the board of trustees of the Foundation. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Jupiter Health, Inc. (a related organization) has the right to change the corporate name, appoint the board of trustees of the corporation, and amend the by-laws of the corporation. Form 990, Part VI, Line 11b Review of form 990 by governing body The CFO reviews the Form 990 prior to its finalization. A FINAL DRAFT IS PROVIDED TO EACH MEMBER OF the Jupiter Medical Center finance committee and the GOVERNING BODY of the filing organization for review. ONCE REVIEWED AND APPROVED BY THE JMC finance committee and the full JMC Foundation GOVERNING BODY, IT IS THEN FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION MAINTAINS A CORPORATE COMPLIANCE PROGRAM THAT MONITORS FOR POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. ON AN ANNUAL BASIS, ALL DEPARTMENTAL MANAGERS THROUGH ORGANIZATION SENIOR MANAGEMENT AND ALL MEMBERS OF THE GOVERNING BODY ARE REQUIRED TO SIGN A STATEMENT TO DISCLOSE POTENTIAL CONFLICTS. THE STATEMENTS ARE REVIEWED IN DETAIL BY THE CEO AND THE CORPORATE COMPLIANCE DIRECTOR. IF ANY CONFLICT DOES EXIST, THE INDIVIDUAL WITH THE CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE TRANSACTION OR VOTING ON MATTERS RELATED TO THE CONFLICT. Form 990, Part VI, Line 19 Required documents available to the public The organization's financial statements are available to the public through the state of Florida because they are filed with the Agency for Health Care Administration. The organization's governing documents and conflict of interest policy are available for review upon request at Jupiter Medical Center, Inc. (a related organization). Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfers to affiliates - -231808; JUPITER MEDICAL CENTER INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 591460239 HOSPITAL FL 501(c)(3) 3 JUPITER HEALTH INC false JUPITER MEDICAL CENTER PAVILION INC 1230 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 592452576 SKILLED NURSING FACILITY FL 501(c)(3) 10 JUPITER MEDICAL CENTER INC false JUPITER MEDICAL CENTER PHYSICIANS GROUP 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 263187119 PHYSICIAN OFFICES FL 501(c)(3) 10 JUPITER MEDICAL CENTER INC false JUPITER HEALTH OUTPATIENT SERVICES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 455310772 AMBULATORY CARE SERVICES FL 501(c)(3) 3 JUPITER MEDICAL CENTER INC false Jupiter Health Inc 1210 South Old Dixie Highway Jupiter FL 33458 811545676 Parent organization FL 501(c)(3) Type III-FI na false JMC MSNY VENTURES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 814028690 SUPPORTING ORGANIZATION FL 501(c)(3) Type I JUPITER MEDICAL CENTER INC false JUPITER OUTPATIENT SURGERY CENTER LLC 2055 N MILITARY TRAIL SUITE 100 JUPITER FL 33458 650925020 SURGERY CENTER FL NA N/A false false TTB PARTNERS LTD 900 BROKEN SOUND PKWY NW STE 125 BOCA RATON FL 33487 650945554 LAND RENTAL FL NA N/A false false JMC POST-ACUTE SERVICES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 452860629 HEALTHCARE SERVICES FL NA C Corporation false JMC SPECIALTY GROUP INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 462997753 PHYSICIAN GROUP FL NA C Corporation false JUPITER MEDICAL CENTER COLLABORATIVE INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 474731137 MANAGED CARE CONTRACTING FL NA C Corporation false JUPITER HEALTH VENTURES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 812659400 JV HOLDING COMPANY FL NA C Corporation false false true false false false false false false false false false true false true true true false true false