2022-08-12T13:00:59-05:00 2021-09-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2020-10-01 650132406 Jupiter Medical Center Foundation Inc JUPI 5612632234 1210 South Old Dixie Highway JUPITER FL 33458 DALE HOCKING CFO 2022-08-12 true DALE HOCKING 999009999 Brittney Kocaj P01320603 9542028600 2020 2022-09-23 18:48:47Z MICHAEL MORSBERGER 1210 South Old Dixie Highway JUPITER FL 33458 93561339 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. 20 20 21 81 0 0 25861605 47797642 0 6055966 13823689 -364059 -141860 31553512 61479471 40140815 45303333 0 2529994 2241617 0 0 3491382 1825496 1249765 44496305 48794715 -12942793 12684756 143931838 160882045 712404 658949 143219434 160223096 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 45303333 45303333 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. 45303333 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 21 true false false false false false true true false false false true false false false X 20 20 true false true 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 JOSEPH C KEMPE JD LLM CHAIRMAN (thru Nov 2020) 5.0 2.0 X X 0 0 0 Peter A Lund Chairman (beginning Nov 2020) 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 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 Mary Roff Trustee 1.0 0 X 0 0 0 Neil S Devlin Trustee 1.0 0 X 0 0 0 RICHARD J KATZ JR TRUSTEE 1.0 0 X 0 0 0 WILLIAM C MATTISON JR TRUSTEE 1.0 0 X 0 0 0 Amit Rastogi MD MHCM Interim JMCF President (Dec 2020-Aug 2021) / JMC President 1.0 48.0 X 0 1142576 11945 DALE HOCKING VP & CFO 1.0 49.0 X 0 462929 48237 LIV VESELY President JMC Foundation (Thru Dec 2020) 40.0 0 X 487561 0 34507 Michael Morsberger Chief Philanthropy Officer and JMC Foundation President (beginning Aug 2021) 40.0 0 X 0 0 0 ANGELA R SCOTT DIRECTOR OF DATA ANALYTICS & PROSPECT MANAGEMENT 40.0 0 X 184904 0 28467 KATHY SULLIVAN Director of Foundation Administration 40.0 0 X 178489 0 18162 Laura G Barker Dir of Major Gifts/Planned Giv 40.0 0 X 178622 0 5718 Regan Cunningham-Tarpey Director of Communications & Events 40.0 0 X 222489 0 45423 THOMAS J BLISS Senior Director Major Gifts 40.0 0 X 167266 0 14209 1419331 1605505 206668 8 false true false VENUE ADVERTISING INC 945 W 15TH ST RIVIERA BEACH FL 33404 PRINTING 252785 Frost Lighting of FL Inc 740 S Powerline Rd BLDG 4 SUITE H DEERFIELD BEACH FL 33442 EVENT DESIGN 100896 2 382155 47415487 3984337 47797642 0 0 0 0 0 1843700 1843700 0 0 43919997 31940008 11979989 0 11979989 11979989 0 382155 141860 -141860 -141860 0 0 0 0 0 61479471 0 0 13681829 45303333 45303333 370363 370363 1594610 1594610 43380 43380 75443 75443 157821 157821 48082 48082 236993 236993 481929 0 0 481929 173742 173742 53328 53328 72390 72390 30755 30755 789 789 13264 13264 Food 22618 22618 Medical & Other Supplies 10713 10713 Equipment Rental 4124 4124 101038 0 0 101038 48794715 45303333 0 3491382 21812500 27363129 24699605 39152221 0 0 0 0 157777 290356 127961 54149 84216 73812 87643345 83106099 9425687 10892173 0 108708 4255 143931838 160882045 15027 584 0 0 697377 658365 712404 658949 X 86670660 77607282 56548774 82615814 143219434 160223096 143931838 160882045 X 12684756 4514036 -195130 X false true X true false X 24760895 41427541 27365249 25861605 47797642 167212932 0 0 24760895 41427541 27365249 25861605 47797642 167212932 18897614 148315318 2037767 2884301 4837216 2461287 1843700 14064271 0 0 0 0 0 0 527739 549064 372386 155460 -141680 1462969 182740172 0 0.8116 0.7155 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 527739.0, COLUMN B - 549064.0, COLUMN C - 372386.0, COLUMN D - 155460.0, COLUMN E - -141680.0, COLUMN F - 1462969.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4255 X false 12694499 2077774 2744398 88137 17428534 12623598 91538 746964 767601 12694499 12530999 232599 140000 12623598 11673606 50000 807393 12530999 8979938 1475912 1217756 0 0 0 11673606 0.0 1.0 0.0 false false 49517 16798 32719 55337 20538 34799 23107 16813 6294 73812 ALTERNATIVE Investments 10892173 F 10892173 Due to Related Parties 328216 Operating lease liability Other current liabilities 330149 658365 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, 2021 and 2020. 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, 2021 and 2020. Tax returns filed by Jupiter Health and its affiliated companies are no longer subject to examination for the years ended September 30, 2017 and prior. Central America and the Caribbean 0 0 Investments 9316649 0 0 0 0 0 0 9316649 0 9316649 false false true false false false ANNUAL BALL 235525 235525 0 102 16397 HIGHBALLS & HIBISCUS 146630 146630 0 19855 10000 3318 3280 66395 1 0 0 0 19300 3213 382155 382155 0 39155 10000 3420 3280 86005 141860 -141860 Schedule G, Part II FUNDRAISING EVENTS Jupiter Medical Center Foundation, Inc. planned to host three fundraising events during the fiscal year ended September 30, 2021; however, all three events were ultimately canceled due to the COVID-19 pandemic. The organization had already sold tickets and received sponsorships for two of the three events and had incurred expenses related to all three events prior to canceling. The gross receipts reported on Schedule G Part II Line 1 represent ticket sales and sponsorships received in conjunction with these events that sponsors and ticket purchasers permitted the organization to keep. Due to the fact that the events were canceled and no benefit was provided to ticket purchasers or sponsors, the entire amount of these receipts are considered to be charitable contributions. true Jupiter Medical Center Inc 1210 south Old Dixie Hwy Jupiter FL 33458 591460239 501(c)(3) 45303333 0 N/A N/A General Program Expense; for additions to property and equipment 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. true true false false false false false true false Amit Rastogi MD MHCM Interim JMCF President (Dec 2020-Aug 2021) / JMC President 0 554107 0 450000 0 138469 0 4494 0 7451 0 1154521 0 0 LIV VESELY President JMC Foundation (Thru Dec 2020) 144600 0 18838 0 324123 0 11541 0 22966 0 522068 0 236102 0 DALE HOCKING VP & CFO 0 332292 0 125000 0 5637 0 24583 0 23654 0 511166 0 0 Regan Cunningham-Tarpey Director of Communications & Events 177307 0 44847 0 335 0 7394 0 38029 0 267912 0 0 0 ANGELA R SCOTT DIRECTOR OF DATA ANALYTICS & PROSPECT MANAGEMENT 155467 0 29164 0 273 0 6435 0 22032 0 213371 0 0 0 KATHY SULLIVAN Director of Foundation Administration 145264 0 32395 0 830 0 6044 0 12118 0 196651 0 0 0 Laura G Barker Dir of Major Gifts/Planned Giv 142807 0 35648 0 167 0 5568 0 150 0 184340 0 0 0 THOMAS J BLISS Senior Director Major Gifts 141020 0 26078 0 168 0 4664 0 9545 0 181475 0 0 0 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 Donald McKenna entered into a severance agreement with Jupiter Medical Center, Inc., a related organization, upon termination of employment. He received total severance payments of $243,034 during calendar year 2020. Liv Vesely entered into a severance agreement with the organization upon termination of employment in December 2020; however, these severance payments did not begin until calendar year 2021. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan THE INDIVIDUALS LISTED BELOW PARTICIPATED IN A RETENTION BONUS PLAN DURING 2020. THESE RETENTION BONUS ARRANGEMENTS ARE TREATED AS DEFERRED COMPENSATION AND ARE TAXED WHEN PAID. THE FOLLOWING INDIVIDUALS RECEIVED PAYOUTS RELATED TO THESE RETENTION BONUS ARRANGEMENTS DURING CALENDAR YEAR 2020. THESE AMOUNTS WERE TAXABLE TO THE INDIVIDUAL AND ARE INCLUDED ON SCHEDULE J, PART II, COLUMN (B)(III): Steven Seeley - $300,000 Liv Vesely - $295,505 THE FOLLOWING INDIVIDUALS PARTICIPATED IN A 457(F) PLAN DURING 2020. ACCRUALS INTO THE PLAN DURING CALENDAR YEAR 2020 WERE AS FOLLOWS. THESE AMOUNTS ARE INCLUDED ON SCHEDULE J, PART II, COL (C): AMIT RASTOGI - $4,494 DALE HOCKING - $13,092 STEVEN SEELEY - $13,633 DISTRIBUTIONS OUT OF THE 457(F) PLAN DURING CALENDAR YEAR 2020 WERE AS FOLLOWS. THESE AMOUNTS WERE TAXABLE TO THE INDIVIDUAL AND ARE INCLUDED ON SCHEDULE J, PART II, COL (B)(III): Liv Vesely - $18,838 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 1 19855 Market value X 48 3916482 Market value X 1 48000 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions Cars and other vehicles - NUMBER OF CONTRIBUTIONS Drugs and medical supplies - 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, 2020 for the fiscal year ended September 30, 2021. 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 2020, for the year ended September 30, 2021. 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 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS The organization's governing body has multiple business relationships whereby the directors, officers, and key employees, may be part of the same management teams for related taxable entities. 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 4 Significant changes to organizational documents The organization's Articles of Incorporation were amended in December 2020 to change the organization's sole member to Jupiter Health, Inc. 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 Assistant Treasurer reviews the Form 990 prior to its finalization. A FINAL DRAFT IS PROVIDED TO EACH MEMBER OF THE ORGANIZATION'S finance committee and GOVERNING BODY for their review. ONCE REVIEWED AND APPROVED BY THE finance committee and the 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 Transfer to Affiliates - -195130; 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