2020-03-06T12:10:05-06:00 2019-08-31 341900735 CBIZ MHM OF FLORIDA LLC 2255 GLADES ROAD SUITE 321A BOCA RATON FL 33431 990 2018-09-01 272296079 FEDERATION CCRC OPERATIONS CORP FEDE 5618523100 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 MEL LOWELL ASSISTANT TREASURER & SECRETARY 5618523100 2020-02-25 1 MICHAEL FISHER P01243324 5619945050 23.31.34.73 2020-02-25 09:24:25 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 5ECFB6418C87398E863BB0A40DE60428ABF57F24 2018 2020-09-23 17:36:50Z MEL LOWELL 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 51847331 0 X WWW.JEWISHBOCA.ORG X 2010 FL TO FURTHER THE WELFARE OF THE JEWISH COMMUNITY IN SOUTH PALM BEACH COUNTY AND ELSEWHERE. 4 4 507 0 0 0 0 300683 30381906 31716301 754820 760782 28500 32500 31165226 32810266 0 0 0 0 11827097 12019830 0 0 0 28974015 30823562 40801112 42843392 -9635886 -10033126 249452340 247972021 281030395 294790266 -31578055 -46818245 TO SUSTAIN THE JEWISH COMMUNITY LOCALLY AND WORLDWIDE, AND CREATE A JEWISH FUTURE AND SUPPORT JEWISH PEOPLE WORLDWIDE. 0 0 33006562 31747739 THE ORGANIZATION WAS ORGANIZED TO RUN THE OPERATIONS OF THE SINAI RESIDENCES OF BOCA RATON - CONTINUING CARE RETIREMENT COMMUNITY. 33006562 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 78 0 1 507 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 ARTHUR GOLDBERG CHAIRPERSON 5.00 6.00 X 0 0 0 MEL LOWELL SECRETARY & ASST. TREASURER 15.00 40.00 X 0 392684 21952 WES FINCH TREASURER 10.00 10.00 X 0 0 0 MATTTHEW LEVIN PRESIDENT 5.00 40.00 X 0 503084 36100 0 895768 58052 0 0 1 0 ENCORE REHABILITATION SERVICES 8477 SOUTH SUNCOAST BLVD HOMOSASSA FL 34446 THERAPY PROVIDERS 2226881 GREENBRIER DEVELOPMENT 3232 MCKINNEY AVE SUITE 116 DALLAS TX 75204 CONSTRUCTION DEVELOPMENT 1381008 LIFE CARE COMPANIES LLC 400 LOCUST ST STE 820 DES MOINES IA 50309 PROPERTY MANAGEMENT 1181735 TAW POWER SYSTEMS INC 6312 8TH STREET RIVERVIEW FL 33578 ENERGY SOLUTIONS 761148 SYSCO FOOD SERVICES OF SE FLORIDA 1999 MARTIN LUTHER KING DR BLVD RIVIERA BEACH FL 33404 FOOD PURVEYORS 740644 28 300000 683 300683 RESIDENTIAL SERVICES 531110 29191684 29191684 AMORTIZATION OF DEFERRED ENTRANCE 531110 2524617 2524617 31716301 855207 855207 18942640 19036003 1062 -93363 -1062 -94425 -1062 -93363 OTHER INCOME 900099 32500 32500 32500 32810266 31747739 0 761844 X 10171603 8752547 1419056 1848227 1590378 257849 5535016 3102628 2432388 1259334 1259334 9356529 7757820 1598709 6015156 5100565 914591 596304 498807 97497 MEALS, SUPPLIES, AND OT 2279660 2279660 UTILITIES 1484750 1241990 242760 SUPPLIES 1324033 1181736 142297 NON RECURRING EXPENSES 886875 886875 2085905 1500431 585474 42843392 33006562 9836830 0 380256 5580417 9131570 8935103 3601522 3300491 1643039 1176884 204522667 17305778 191648664 187216889 25787550 23939461 17259739 17822776 249452340 247972021 5916376 7019544 12925806 11935045 119360448 119596198 5348676 142827765 150890803 281030395 294790266 X -31578055 -46818245 -31578055 -46818245 249452340 247972021 X -10033126 1013024 -6220088 0 X X 0 1 X 1 0 X 300683 300683 4498422 19931946 30381906 31716301 86528575 4498422 19931946 30381906 32016984 86829258 0 0 0 86829258 134154 691311 754820 761844 2342129 134154 691311 754820 761844 2342129 11500 10000 29000 28500 32500 111500 11500 4642576 20652257 31165226 32811328 89282887 0.97250 0.97000 0.02620 0.02820 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16266169 16266169 174331441 12985772 161345669 2019999 395016 1624983 11225215 3690920 7534295 679843 234070 445773 187216889 CORPORATE BONDS 12409801 F GOVERNMENT BONDS 6984372 F MONEY MARKET FUNDS 2534674 F ISRAEL BONDS 2010614 F 23939461 SECURITY DEPOSITS 115116 DEPOSIT WITH TRUSTEE 11042339 OTHER CURRENT ASSETS 172351 CONSTRUCTION IN PROGRESS 6492970 17822776 RESERVATION DEPOSITS 4759996 DUE TO FEDERATION CCRC DEVELOPMENT LLC 30426 DUE TO JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY, INC. 1994434 REFUNDABLE ENTRANCE FEES 144105947 150890803 X 33823290 1013024 1013024 32810266 0 32810266 42843392 0 42843392 0 42843392 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("GAAP") 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, 2019, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X X 0 0 0 0 0 0 0 0 0 MEL LOWELL SECRETARY & ASST. TREASURER 0 280708 0 60000 0 51976 0 8250 0 13702 0 414636 0 0 MATTTHEW LEVIN PRESIDENT 0 377488 0 80000 0 45596 0 8250 0 27850 0 539184 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 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 $1,178,021 AFTER BOND AMORTIZATION OF $205,914 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 733,135. MANAGEMENT AND GENERAL EXPENSES 143,299. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 876,434. MAINTENANCE AND REPAIR: PROGRAM SERVICE EXPENSES 551,828. MANAGEMENT AND GENERAL EXPENSES 107,860. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 659,688. GENERAL AND ADMINISTRATIVE EXPENSES: PROGRAM SERVICE EXPENSES 215,468. MANAGEMENT AND GENERAL EXPENSES 334,315. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 549,783. FORM 990, PAGE 12, PART XII, QUESTION 2C NO CHANGE IN PROCESS FROM THE PRIOR YEAR NOTED. FORM 990, PAGE 12, PART XI, LINE 8 THE PRIOR PERIOD ADJUSTMENT OF $6,220,088 IS FROM THE IMPLEMENTATION OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) ASC TOPIC 606 AND ASC 340-40. 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 BLVD 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 BLVD 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 300000 FMV - CASH