PORTLAND JEWISH ACADEMY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
PORTLAND JEWISH ACADEMY (EIN 93-0504473)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-07
IRS object ID
202531279349303163
Schema version
2023v6.0
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)
Return2025-05-07T17:02:25-04:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN824091509PreparerFirmEIN

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 Begin2023-07-01TaxPeriodBeginDt

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
Signature2025-05-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES E RICHMANPreparerPersonNm
PTINP00088854PTIN
Phone5032953780PhoneNum
Preparation2025-05-05PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$8,930,464GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PORTLANDJEWISHACADEMY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1975FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionPORTLAND JEWISH ACADEMY PROVIDES AN ACADEMICALLY RICH, VALUES-BASED EDUCATION THAT SUPPORTS THE SOCIAL, EMOTIONAL AND SPIRITUAL GROWTH OF CHILDREN FROM INFANTS THROUGH EIGHTH GRADE. CONTINUED ON SCHEDULE O.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee171TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,593,919PYContributionsGrantsAmt
CY Contributions Grants$1,245,468CYContributionsGrantsAmt
PY Program Service Revenue$6,759,550PYProgramServiceRevenueAmt
CY Program Service Revenue$7,326,842CYProgramServiceRevenueAmt
PY Investment Income$232,070PYInvestmentIncomeAmt
CY Investment Income$277,145CYInvestmentIncomeAmt
PY Other Revenue-$30,166PYOtherRevenueAmt
CY Other Revenue-$4,517CYOtherRevenueAmt
PY Total Revenue$8,555,373PYTotalRevenueAmt
CY Total Revenue$8,844,938CYTotalRevenueAmt
PY Grants And Similar Paid$818,164PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$838,598CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,217,838PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,470,025CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$168,724CYTotalFundraisingExpenseAmt
PY Other Expenses$1,476,513PYOtherExpensesAmt
CY Other Expenses$1,580,776CYOtherExpensesAmt
PY Total Expenses$8,512,515PYTotalExpensesAmt
CY Total Expenses$8,889,399CYTotalExpensesAmt
PY Revenues Less Expenses$42,858PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$44,461CYRevenuesLessExpensesAmt
Total Assets BOY$9,228,211TotalAssetsBOYAmt
Total Assets EOY$9,403,832TotalAssetsEOYAmt
Total Liabilities BOY$1,635,311TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,471,931TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,592,900NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,931,901NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPORTLAND JEWISH ACADEMY PROVIDES AN ACADEMICALLY RICH, VALUES-BASED EDUCATION THAT SUPPORTS THE SOCIAL, EMOTIONAL AND SPIRITUAL GROWTH OF CHILDREN FROM INFANTS THROUGH EIGHTH GRADE. CONTINUED ON SCHEDULE O.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$7,244,773ExpenseAmt
Grant$838,598GrantAmt
Revenue$7,326,842RevenueAmt
DescIN THE FISCAL YEAR ENDED JUNE 30, 2024, THE SCHOOL PROVIDED A DAY PROGRAM OF GENERAL AND RELIGIOUS STUDIES FOR APPROXIMATELY 170 STUDENTS FROM KINDERGARTEN THROUGH 8TH GRADE AND APPROXIMATELY 107 YOUTH IN PRESCHOOL AND CHILDCARE; AND A SUMMER ENRICHMENT PROGRAM IN WHICH APPROXIMATELY 100 YOUTH PARTICIPATED.Desc
Total Program Service Expenses$7,244,773TotalProgramServiceExpensesAmt
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 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 Document1IRPDocumentCnt
IRP Document W2 G1IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee171EmployeeCnt
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 Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
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
NADINE GARTNER
PRESIDENT1.001.00Yes (X)Yes (X)$0$0$0
JASON ZIDELL
IMMEDIATE PA1.001.00Yes (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
ERIC BRICKENSTEIN
BOARD MEMBER1.001.00Yes (X)$0$0$0
MARNI GLICK
BOARD MEMBER1.001.00Yes (X)$0$0$0
MARTHA 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
DANELLE ROMAIN
BOARD MEMBER1.001.00Yes (X)$0$0$0
NATE SMITH
BOARD MEMBER1.001.00Yes (X)$0$0$0
DAVID SOLONDZ
BOARD MEMBER1.001.00Yes (X)$0$0$0
SANDRA VALLE
BOARD MEMBER1.001.00Yes (X)$0$0$0
TAMAR WYTE-LAKE
BOARD MEMBER1.001.00Yes (X)$0$0$0
STEVEN ALBERT
EXECUTIVE DI20.0020.00Yes (X)$262,678$0$22,042
BETH GERMAIN
CFO20.0020.00Yes (X)$200,364$0$18,926
MERRILL HENDIN
PRINCIPAL40.00$141,698$0$15,993Yes (X)
ERIKA SAIERS
DIR EARLY CH40.00$101,164$0$13,966Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$705,904TotalReportableCompFromOrgAmt
Total Other Compensation$70,927TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$164,000FederatedCampaignsAmt
Fundraising$705,610FundraisingAmt
Government Grants$150,000GovernmentGrantsAmt
All Other Contributions$225,858AllOtherContributionsAmt
Noncash Contributions$67,661NoncashContributionsAmt
Total Contributions$1,245,468TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Total Revenue Column$7,326,842TotalRevenueColumnAmt
Related Or Exempt Func Income$7,326,842RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$7,326,842TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$277,145TotalRevenueColumnAmt
Exclusion$277,145ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$81,009FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$705,610ContriRptFundraisingEventAmt
Fundraising Direct Expenses$85,526FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$4,517TotalRevenueColumnAmt
Exclusion-$4,517ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,844,938TotalRevenueColumnAmt
Related Or Exempt Func Income$7,326,842RelatedOrExemptFuncIncomeAmt
Exclusion$272,628ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$838,598TotalAmt
Program Services$838,598ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$256,686TotalAmt
Management And General$213,385ManagementAndGeneralAmt
Fundraising$43,301FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$4,983,166TotalAmt
Program Services$4,214,248ProgramServicesAmt
Management And General$709,347ManagementAndGeneralAmt
Fundraising$59,571FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$204,740TotalAmt
Program Services$150,070ProgramServicesAmt
Management And General$54,670ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$551,776TotalAmt
Program Services$464,619ProgramServicesAmt
Management And General$80,997ManagementAndGeneralAmt
Fundraising$6,160FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$473,657TotalAmt
Program Services$359,068ProgramServicesAmt
Management And General$92,531ManagementAndGeneralAmt
Fundraising$22,058FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,900TotalAmt
Management And General$16,900ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$12,118TotalAmt
Program Services$868ProgramServicesAmt
Management And General$11,250ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$65,992TotalAmt
Program Services$4,298ProgramServicesAmt
Management And General$61,694ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$719,618TotalAmt
Program Services$641,826ProgramServicesAmt
Management And General$59,937ManagementAndGeneralAmt
Fundraising$17,855FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$36,721TotalAmt
Program Services$16,460ProgramServicesAmt
Management And General$20,261ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$42,738TotalAmt
Program Services$1,059ProgramServicesAmt
Management And General$41,679ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$166,335TotalAmt
Program Services$154,692ProgramServicesAmt
Management And General$7,485ManagementAndGeneralAmt
Fundraising$4,158FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$31,361TotalAmt
Program Services$24,268ProgramServicesAmt
Management And General$7,093ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CLASSROOM SUPLLIES AND AC$331,080$331,080
RECRUITING$43,083$34,476$8,607
CAMPUS PLAN$28,573$28,573
OTHER$25,399$71$10,965$14,363

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$60,858TotalAmt
Program Services$9,072ProgramServicesAmt
Management And General$50,528ManagementAndGeneralAmt
Fundraising$1,258FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,889,399TotalAmt
Program Services$7,244,773ProgramServicesAmt
Management And General$1,475,902ManagementAndGeneralAmt
Fundraising$168,724FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$131,978BOYAmt
EOY$68,652EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$148,181BOYAmt
EOY$1,545EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$162,450BOYAmt
EOY$314,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$78,116BOYAmt
EOY$155,247EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$15,403BOYAmt
EOY$27,764EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,368,302LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,413,289LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$881,177BOYAmt
EOY$955,013EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$6,509,520BOYAmt
EOY$5,860,650EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,162,356BOYAmt
EOY$1,914,015EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$139,030BOYAmt
EOY$106,946EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,228,211BOYAmt
EOY$9,403,832EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$783,993BOYAmt
EOY$732,329EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$710,882BOYAmt
EOY$629,300EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$140,436BOYAmt
EOY$110,302EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,635,311BOYAmt
EOY$1,471,931EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,260,947BOYAmt
EOY$7,564,634EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$331,953BOYAmt
EOY$367,267EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,592,900BOYAmt
EOY$7,931,901EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,228,211BOYAmt
EOY$9,403,832EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$44,461ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$383,462NetUnrlzdGainsLossesInvstAmt
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$952,905BeginningYearBalanceAmt
Contributions$10,330ContributionsAmt
Investment Earnings Or Losses$97,354InvestmentEarningsOrLossesAmt
Administrative Expenses$8,212AdministrativeExpensesAmt
End Year Balance$1,052,377EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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 Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

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
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$3,578,322OtherCostOrOtherBasisAmt
Depreciation$2,842,147DepreciationAmt
Book Value$736,175BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$789,980OtherCostOrOtherBasisAmt
Depreciation$571,142DepreciationAmt
Book Value$218,838BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$955,013TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
CERTIFICATES OF DEPOSIT$1,699,309C
REAL ESTATE$214,706C
FieldValueIRS element (for citing)
Total Book Value Securities$1,914,015TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITIESDesc
Amt$110,302Amt
FieldValueIRS element (for citing)
Total Liability$110,302TotalLiabilityAmt
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 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 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$786,619GrossReceiptsEvent1Amt
Charitable Contri Event1$705,610CharitableContriEvent1Amt
Gross Revenue Event1$81,009GrossRevenueEvent1Amt
Other Direct Expenses Event1$85,526OtherDirectExpensesEvent1Amt
Gross Receipts Total$786,619GrossReceiptsTotalAmt
Charitable Contributions Tot$705,610CharitableContributionsTotAmt
Gross Revenue Total Events$81,009GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$85,526OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$85,526DirectExpenseSummaryEventsAmt
Net Income Summary-$4,517NetIncomeSummaryAmt

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
Recipient94RecipientCnt
Cash Grant$838,598CashGrantAmt
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$262,678$13,134$8,908$284,720
BETH GERMAIN
CFO$200,364$10,018$8,908$219,290
MERRILL HENDIN
PRINCIPAL$141,698$7,085$8,908$157,691

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescAUCTION ITEMSDesc
Contribution251ContributionCnt
Noncash Contributions Rpt F990$67,661NoncashContributionsRptF990Amt
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, PART IIIOGANIZATION'S MISSION, CONTINUED AS A COMMUNITY DAY SCHOOL THAT WELCOMES STUDENTS AND FAMILIES OF ALL BACKGROUNDS, PJA INSPIRES JEWISH ENGAGEMENT, AND CULTIVATES A SENSE OF BELONGING IN A WELCOMING AND INCLUSIVE COMMUNITY.
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 -838,598 SCHOLARSHIPS NETTED AGAINST TUITION 838,598

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$648,420FMV
MITTLEMAN JEWISH COMMUNITY CENTER
Q$506,520FMV

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