2021-06-16T13:28:13-05:00 2020-08-31 341900735 CBIZ MHM OF FLORIDA LLC 2255 GLADES ROAD SUITE 321A BOCA RATON FL 33431 990 2019-09-01 272296079 FEDERATION CCRC OPERATIONS CORP FEDE 5618523100 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 MEL LOWELL ASSISTANT TREASURER & SECRETARY 5618523100 2021-06-15 1 MICHAEL FISHER P01243324 5619945050 2019 2022-09-23 18:48:47Z MEL LOWELL 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 39550019 0 X WWW.JEWISHBOCA.ORG X 2010 FL TO FURTHER THE WELFARE OF THE JEWISH COMMUNITY IN SOUTH PALM BEACH COUNTY AND ELSEWHERE. 4 4 498 0 0 0 300683 8376926 31716301 29842452 760782 1291999 32500 10500 32810266 39521877 0 0 0 0 12019830 11922850 0 0 0 30823562 31213981 42843392 43136831 -10033126 -3614954 247972021 246478293 294790266 296801815 -46818245 -50323522 TO SUSTAIN THE JEWISH COMMUNITY LOCALLY AND WORLDWIDE, AND CREATE A JEWISH FUTURE AND SUPPORT JEWISH PEOPLE WORLDWIDE. 0 0 32480717 29831887 THE ORGANIZATION WAS ORGANIZED TO RUN THE OPERATIONS OF THE SINAI RESIDENCES OF BOCA RATON - CONTINUING CARE RETIREMENT COMMUNITY. 32480717 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 97 0 1 498 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 FL X MEL LOWELL 5618523140 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 33428 AUTHUR GOLDBERG CHAIR 5.00 12.00 X 0 0 0 BARRY PODOLSKY DIRECTOR 5.00 8.00 X 0 0 0 DAVID GALPERN DIRECTOR 2.00 6.00 X 0 0 0 MEL LOWELL SECRETARY & ASST. TREASURER 5.00 54.00 X 0 392104 13958 WES FINCH TREASURER 10.00 12.00 X 0 0 0 MATT LEVIN PRESIDENT 5.00 50.00 X 0 464736 42526 0 856840 56484 0 0 1 0 THE WHITING-TURNER CONTRACTING COMPANY 300 EAST JOPPA ROAD 8TH FLOOR BALTIMORE MD 21286 CONSTRUCTION CONTRACTOR 2852602 QUALITY CARE REHAB 8477 S SUNCOAST BLVD HOMOSASSA FL 34446 THERAPY PROVIDERS 1963597 LIFE CARE COMPANIES LLC 400 LOCUST STREET DES MOINES IA 503092334 PROPERTY MANAGEMENT 1283098 LCS DEVELOPMENT LLC CAPITAL SQUARE 400 LOCAST STREET SU DES MOINES IA 503092334 SENIOR LIVING DESIGN & DEVELOP 1244310 LEO A DALY 1400 CENTREPARK BLVD SUITE 500 WEST PALM BEACH FL 33401 ARCHITECTURE & ENGINEERING 1234826 36 5100000 3275926 1000 8376926 RESIDENTIAL SERVICES 531110 27132263 27132263 AMORTIZATION OF DEFERRED ENTRANCE 531110 2710189 2710189 29842452 708208 708208 604856 7077 0 28142 604856 -21065 583791 -21065 604856 OTHER INCOME 900099 10500 10500 10500 39521877 29831887 0 1313064 X 10074785 8590075 1484710 1848065 1575718 272347 5175523 2298512 2877011 726201 726201 9298611 7778270 1520341 6224862 5207085 1017777 642418 537381 105037 MEALS, SUPPLIES, AND OT 2450007 2450007 UTILITIES 1667109 1394533 272576 NON RECURRING EXPENSES 1626678 1626678 SUPPLIES 1228762 1107018 121744 2173810 1542118 631692 43136831 32480717 10656114 0 5580417 1750260 8935103 16637074 3300491 1926422 1176884 1125540 205848129 23517611 187216889 182330518 23939461 14439421 17822776 28269058 247972021 246478293 7019544 5534675 11935045 11280175 119596198 118615765 5348676 8100000 150890803 153271200 294790266 296801815 X -46818245 -50323522 -46818245 -50323522 247972021 246478293 -3614954 109677 0 X X 0 1 X 1 0 X 300683 8376926 8677609 4498422 19931946 30381906 31716301 29842452 116371027 4498422 19931946 30381906 32016984 38219378 125048636 0 0 0 125048636 134154 691311 754820 761844 1313064 3655193 134154 691311 754820 761844 1313064 3655193 10000 29000 28500 32500 10500 110500 4642576 20652257 31165226 32811328 39542942 128814329 0.97080 0.97250 0.02840 0.02620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16266169 16266169 175133076 17446434 157686642 2442012 660404 1781608 11492368 5075852 6416516 514504 334921 179583 182330518 CORPORATE BONDS 7139697 F GOVERNMENT BONDS 5389301 F ISRAEL BONDS 1387082 F MONEY MARKET FUNDS 523341 F 14439421 SECURITY DEPOSITS 115116 DEPOSIT WITH TRUSTEE 11274530 CONSTRUCTION IN PROGRESS 16825015 CAPITALIZED COMMISSIONS 54397 28269058 RESERVATION DEPOSITS 7863068 DUE TO FEDERATION CCRC DEVELOPMENT LLC 30426 DUE TO JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY, INC. 1994434 REFUNDABLE ENTRANCE FEES 143383272 153271200 X 39652619 109677 21065 130742 39521877 0 39521877 43157896 21065 21065 43136831 0 43136831 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF AUGUST 31, 2020, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 21,065. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 21,065. X X X 0 0 0 0 0 0 0 0 0 MEL LOWELL SECRETARY & ASST. TREASURER 0 330000 0 0 0 62104 0 0 0 13958 0 406062 0 0 MATT LEVIN PRESIDENT 0 422000 0 0 0 42736 0 0 0 42526 0 507262 0 0 A PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 592615636 2014-05-21 120735000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 B HAMLIN CAPITAL MANAGEMENT 522344187 2015-12-01 3050000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 A 1175000 120735000 10100925 19668117 397177 1332278 89236503 2016 0 0 0 1 B 3050000 308352 161970 10033 33656 2535989 2016 0 0 0 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 A 0 0 0 0 1 0 0 0 0 B 0 0 0 0 0 0 0 0 0 A 0 B 0 PART I, LINE A THIS BOND WAS ISSUED AT A DISCOUNT OF $1,383,935. THE CURRENT BALANCE OF THE DISCOUNT IS $1,136,838 AFTER BOND AMORTIZATION OF $247,097. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS PERSONS WHO HAVE THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY JEFFREY ISERSON, CFO OF THE JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY. IT IS THEN VETTED BY MEL LOWELL, THE ASSISTANT TREASURER/SECRETARY, WHO ALSO SIGNS THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS ENFORCED THROUGH THE AUDIT COMMITTEE. THE BOARD OF DIRECTORS IS GIVEN A CONFLICT OF INTEREST POLICY ANNUALLY AND MUST ACKNOWLEDGE IN WRITING THAT IT WAS RECEIVED. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS WILL BE FURNISHED UPON REQUEST. FORM 990, PART IX, LINE 24E PROPERTY TAXES: PROGRAM SERVICE EXPENSES 679,826. MANAGEMENT AND GENERAL EXPENSES 132,879. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 812,705. MAINTENANCE AND REPAIR: PROGRAM SERVICE EXPENSES 670,031. MANAGEMENT AND GENERAL EXPENSES 130,964. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 800,995. GENERAL AND ADMINISTRATIVE EXPENSES: PROGRAM SERVICE EXPENSES 192,261. MANAGEMENT AND GENERAL EXPENSES 367,849. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 560,110. FORM 990, PAGE 12, PART XII, QUESTION 2C NO CHANGE IN PROCESS FROM THE PRIOR YEAR NOTED. JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 591945109 FURTHER THE WELFARE OF THE JEWISH COMMUNITY IN SOUTH PALM BEACH COUNTY FL 501(C)(3) 170(B)(1)(A) N/A 0 JEWISH COMMUNITY FACILITIES CORPORATION 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 650446896 HOLD TITLE TO, COLLECT INCOME FROM AND MANAGE REAL PROPERTY FL 501(C)(2) 0 FEDERATION TRANSPORTATION SERVICES INC 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 650409644 PROVIDE TRANSPORTATION AND RELATED SERVICES FL 501(C)(3) 170(B)(1)(A)(VI) 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FEDERATION CCRC DEVELOPMENT LLC E 30426 FMV - CASH JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC E 1994434 FMV - CASH JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC C 5100000 FMV - CASH