2021-08-16T13:01:44-05:00 2020-09-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2019-10-01 650132406 Jupiter Medical Center Foundation Inc JUPI 5612632234 1210 South Old Dixie Highway JUPITER FL 33458 DALE HOCKING CFO 2021-08-16 true Brittney Kocaj P01320603 9542028600 2019 2022-09-23 18:48:47Z Liv Vesely 1210 South Old Dixie Highway JUPITER FL 33458 97520777 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. and Jupiter Medical Center Pavilion, Inc. 24 24 23 115 0 0 27365249 25861605 0 6583555 6055966 -776379 -364059 33172425 31553512 37696258 40140815 0 0 2319498 2529994 0 0 4355490 4168384 1825496 44184140 44496305 -11011715 -12942793 157579536 143931838 889739 712404 156689797 143219434 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. and Jupiter Medical Center Pavilion, Inc. false false 40140815 40140815 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. AND JUPITER MEDICAL CENTER PAVILION, INC. 40140815 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 23 true false false false false false true true false false false false false false X 24 24 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 DAVID NICHOLSON TREASURER (thru April 2020) / Trustee 5.0 0 X X 0 0 0 DONALD MCCREE JR SECRETARY 5.0 0 X X 0 0 0 JOSEPH C KEMPE JD LLM VICE CHAIRMAN (thru Jan 2020) / Chairman 5.0 2.0 X X 0 0 0 JOSEPH TADDEO CHAIRMAN (THRU JANUARY 2020) 10.0 3.0 X X 0 0 0 SALVATORE TIANO Trustee (thru April 2020) / Treasurer 5.0 0 X X 0 0 0 BERTON E KORMAN TRUSTEE (thru July 2020) 1.0 0 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 2.0 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 LODEWIJK J DE VINK 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 PAUL CHIAPPARONE TRUSTEE 1.0 2.0 X 0 0 0 Peter A Lund TRUSTEE 1.0 2.0 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 JMC President 1.0 53.0 X 0 197788 1569 DALE HOCKING ASSISTANT TREASURER 2.0 49.0 X 0 692211 29584 LIV VESELY PRESIDENT 40.0 0 X 528679 0 117530 Steven Seeley Asst Secretary 1.0 49.0 X 0 546487 189336 AMY A POWERS EXECUTIVE DIRECTOR OF MAJOR GIFTS 40.0 0 X 226562 0 12798 ANGELA R SCOTT DIRECTOR OF DATA ANALYTICS & PROSPECT MANAGEMENT 40.0 0 X 180119 0 24282 Jamie L Taylor SR Director Donor Relations 40.0 0 X 139147 0 34570 KATHY SULLIVAN Director of Foundation Administration 40.0 0 X 145502 0 10172 Regan Cunningham-Tarpey Director of Communications & Events 40.0 0 X 204366 0 18018 1424375 1436486 437859 9 false true false VENUE ADVERTISING INC 945 W 15TH ST RIVIERA BEACH FL 33404 PRINTING 398046 Frost Lighting of FL Inc 740 S Powerline Rd BLDG 4 SUITE H DEERFIELD BEACH FL 33442 EVENT DESIGN 211714 THE BREAKERS PO BOX 831 PALM BEACH FL 33480 Event Services 161113 THE SPECIAL EVENT RESOURCE AND DESIGN 2361 VISTA PARKWAY STE 15 WEST PALM BEACH FL 33411 EVENT DESIGN 150875 Old Marsh Golf Club 7500 OLD MARSH RD PALM BEACH GARDENS FL 33418 EVENT SERVICES 112885 6 546340 25315265 2700824 25861605 0 0 0 0 0 2461287 2461287 0 0 69042425 65447746 3594679 0 3594679 3594679 155460 546340 519519 -364059 -364059 0 0 0 0 0 31553512 0 0 5691907 40140815 40140815 576048 576048 1666105 1666105 43810 43810 75242 75242 168789 168789 160137 160137 666245 0 0 666245 200112 200112 66942 66942 23669 23669 11695 11695 13039 13039 Food 91648 91648 Medical & Other Supplies 174682 174682 Equipment Rental 7217 7217 Dues & Subscription 58895 58895 351215 0 0 351215 44496305 40140815 0 4355490 30710836 21812500 23932703 24699605 0 0 0 0 277448 157777 125101 40885 97255 84216 92740130 87643345 9816164 9425687 0 5000 108708 157579536 143931838 1767 15027 0 0 887972 697377 889739 712404 X 78331348 86670660 78358449 56548774 156689797 143219434 157579536 143931838 X -12942793 -393808 -133762 X false true X true false X 40254180 24760895 41427541 27365249 25861605 159669470 0 0 40254180 24760895 41427541 27365249 25861605 159669470 33148948 126520522 1417937 2037767 2884301 4837216 2461287 13638508 0 0 0 0 0 0 1905246 527739 549064 372386 155460 3509895 176817873 0 0.7155 0.6653 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 788748.0, COLUMN B - 527739.0, COLUMN C - 549064.0, COLUMN D - 372386.0, COLUMN E - 155460.0, COLUMN F - 2393397.0; DESCRIPTION - GROSS INCOME FROM GAMING, COLUMN A - 96195.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 96195.0; DESCRIPTION - GROSS SALES OF INVENTORY, COLUMN A - 1020303.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 1020303.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 4255 X false 12623598 91538 746964 767601 12694499 12530999 232599 140000 12623598 11673606 50000 807393 12530999 8979938 1475912 1217756 0 0 0 11673606 7209875 924226 845837 0 0 0 8979938 0.0 1.0 0.0 false false 49517 11847 37670 55337 15276 40061 20247 13762 6485 84216 Investments 9425687 F 9425687 Due to Related Parties 243811 Operating lease liability 104454 Other current liabilities 349112 697377 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, 2020 and 2019. 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, 2020 and 2019. Tax returns filed by Jupiter Health and its affiliated companies are no longer subject to examination for the years ended September 30, 2016 and prior. Central America and the Caribbean 0 0 Investments 8119688 0 0 0 0 0 0 8119688 0 8119688 false false true false false false BALL 145400 145400 0 3500 3810 67327 GOLF 439400 303500 135900 5200 39081 36729 500 137997 2 117000 97440 19560 2000 15885 51164 17302 139024 701800 546340 155460 5200 5500 54966 91703 17802 344348 519519 -364059 Schedule G, Part II COL (A) EVENT #1 - BALL JUPITER MEDICAL CENTER FOUNDATION, INC. PLANNED TO HOST ITS ANNUAL BALL DURING APRIL 2020; HOWEVER, THE BALL WAS ULTIMATELY CANCELED DUE TO THE COVID-19 PANDEMIC. THE ORGANIZATION HAD ALREADY SOLD TICKETS, RECEIVED SPONSORSHIPS, AND INCURRED EXPENSES RELATED TO THIS EVENT PRIOR TO CANCELING. THE GROSS RECEIPTS REPORTED ON SCHEDULE G PART II LINE 1 REPRESENT TICKET SALES AND SPONSORSHIPS RECEIVED IN CONJUNCTION WITH THIS EVENT THAT SPONSORS AND TICKET PURCHASERS PERMITTED THE ORGANIZATION TO KEEP. DUE TO THE FACT THAT THE EVENT WAS 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) 35355224 0 N/A N/A General Program Expense; for additions to property and equipment JUPITER MEDICAL CENTER PHYSICIANS GROUP INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 263187119 501(C)(3) 4784707 0 N/A N/A General Program Expense 2 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 Jupiter Medical Center Pavilion, Inc. At the time of the expenditure at Jupiter Medical Center, Inc. or Jupiter Medical Center Pavilion, Inc., 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. for reimbursement of expenditures. false true false false false false false true false Steven Seeley Asst Secretary 0 379823 0 150122 0 16542 0 181574 0 7762 0 735823 0 0 DALE HOCKING ASSISTANT TREASURER 0 311638 0 93689 0 286884 0 5867 0 23717 0 721795 0 263947 LIV VESELY PRESIDENT 318987 0 200407 0 9285 0 92512 0 25018 0 646209 0 0 0 Amit Rastogi MD MHCM JMC President 0 107482 0 50000 0 40306 0 0 0 1569 0 199357 0 0 AMY A POWERS EXECUTIVE DIRECTOR OF MAJOR GIFTS 188255 0 37994 0 313 0 4598 0 8200 0 239360 0 0 0 Regan Cunningham-Tarpey Director of Communications & Events 165673 0 38419 0 274 0 6949 0 11069 0 222384 0 0 0 ANGELA R SCOTT DIRECTOR OF DATA ANALYTICS & PROSPECT MANAGEMENT 147257 0 32617 0 245 0 6134 0 18148 0 204401 0 0 0 Jamie L Taylor SR Director Donor Relations 119167 0 19825 0 155 0 4922 0 29648 0 173717 0 0 0 KATHY SULLIVAN Director of Foundation Administration 127865 0 17108 0 529 0 0 0 10172 0 155674 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 PRESIDENT AND CEO LIV VESELY. 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 4b Supplemental nonqualified retirement plan IN MAY 2019, DALE HOCKING RECEIVED A RETENTION BONUS PAYOUT IN THE AMOUNT OF $281,134.96. ANNUAL ACCRUALS FOR THIS RETENTION BONUS WERE INCLUDED IN DEFERRED COMPENSATION IN PREVIOUS YEARS. ANOTHER RETENTION BONUS PROGRAM WAS STARTED FOR STEVE SEELEY AFTER HIS OCTOBER 2018 RETENTION BONUS PAYOUT. LIV VESELY PARTICIPATED IN A RETENTION BONUS PLAN DURING CALENDAR YEAR 2019 AS WELL. THESE RETENTION BONUS ARRANGEMENTS ARE TREATED AS DEFERRED COMPENSATION AND WILL BE TAXED WHEN PAID. THE PORTION OF THIS RETENTION BONUS THAT IS INCLUDED IN DEFERRED COMPENSATION FOR 2019 IS $170,647 AND $80,797, RESPECTIVELY. 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 5000 Market value X 26 2590264 Market value X 6 60610 Market value X Auction Prizes 2 5500 Selling cost X FOOD/MEALS 5 39450 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions Other - Auction Prizes Number of contributions Drugs and medical supplies - NUMBER OF CONTRIBUTIONS Other - FOOD/MEALS NUMBER OF CONTRIBUTIONS Clothing and household goods - 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, 2019 for the fiscal year ended September 30, 2020. 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 President Liv Vesely. 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 2019, for the year ended September 30, 2020. 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 6 Classes of members or stockholders Jupiter Medical Center, 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 Medical Center, 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 Medical Center, 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 audit committee and GOVERNING BODY for their review. ONCE REVIEWED AND APPROVED BY THE audit 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 Transfers to affiliates - -133762; JUPITER MEDICAL CENTER INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 591460239 HOSPITAL FL 501(c)(3) 3 NA 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 S 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