PORTLAND JEWISH ACADEMY: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
PORTLAND JEWISH ACADEMY (EIN 93-0504473)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-05-15
IRS object ID
201821359349306697
Schema version
2016v3.1
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)
Return2018-05-15T10:24:13-07:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN824091509PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1RICHMAN & ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11 SW COLUMBIA SUITE 400AddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97258ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

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
Signature2018-05-03SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES E RICHMANPreparerPersonNm
PTINP00088854PTIN
Phone5032953780PhoneNum
Preparation2018-05-15PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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$6,537,920GrossReceiptsAmt
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'S MISSION IS TO ENSURE AN ACADEMICALLY EXCELLENT ENVIRONMENT IN WHICH CHILDREN THRIVE. THE SCHOOL NURTURES AND INSPIRES POSITIVE JEWISH ENGAGEMENT, RESPECT FOR HUMAN AND RELIGIOUS DIFFERENCES, AND RESPONSIBILITY FOR THE WORLD IN WHICH WE LIVE.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee183TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,112,304PYContributionsGrantsAmt
CY Contributions Grants$1,208,426CYContributionsGrantsAmt
PY Program Service Revenue$5,156,937PYProgramServiceRevenueAmt
CY Program Service Revenue$5,229,711CYProgramServiceRevenueAmt
PY Investment Income$30,930PYInvestmentIncomeAmt
CY Investment Income$35,464CYInvestmentIncomeAmt
PY Other Revenue$10,372PYOtherRevenueAmt
CY Other Revenue$5,727CYOtherRevenueAmt
PY Total Revenue$6,310,543PYTotalRevenueAmt
CY Total Revenue$6,479,328CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,816,716PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$5,043,813CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$99,801CYTotalFundraisingExpenseAmt
PY Other Expenses$1,146,575PYOtherExpensesAmt
CY Other Expenses$1,184,104CYOtherExpensesAmt
PY Total Expenses$5,963,291PYTotalExpensesAmt
CY Total Expenses$6,227,917CYTotalExpensesAmt
PY Revenues Less Expenses$347,252PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$251,411CYRevenuesLessExpensesAmt
Total Assets BOY$3,263,318TotalAssetsBOYAmt
Total Assets EOY$3,610,615TotalAssetsEOYAmt
Total Liabilities BOY$1,242,029TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,247,540TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,021,289NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,363,075NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPORTLAND JEWISH ACADEMY'S MISSION IS TO ENSURE AN ACADEMICALLY EXCELLENT ENVIRONMENT IN WHICH CHILDREN THRIVE. THE SCHOOL NURTURES AND INSPIRES POSITIVE JEWISH ENGAGEMENT, RESPECT FOR HUMAN AND RELIGIOUS DIFFERENCES, AND RESPONSIBILITY FOR THE WORLD IN WHICH WE LIVE.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$4,901,375ExpenseAmt
Revenue$5,229,711RevenueAmt
DescIN THE FISCAL YEAR ENDED JUNE 30, 2017, THE SCHOOL PROVIDED A DAY PROGRAM OF GENERAL AND RELIGIOUS STUDIES FOR APPROXIMATELY 350 STUDENTS FROM KINDERGARTEN THROUGH 8TH GRADE, PRESCHOOL AND CHILDCARE; AS WELL AS AN AFTERCARE PROGRAM FOR AN ADDITIONAL 250 YOUTH; AND A SUMMER ENRICHMENT PROGRAM IN WHICH APPROXIMATELY 63 YOUTH PARTICIPATED.Desc
Total Program Service Expenses$4,901,375TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
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 IndividualsfalseGrantsToIndividualsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee183EmployeeCnt
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 ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
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 (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
JONATHAN GLASS
CO-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
ANDREA SANCHEZ
CO-PRESIDENT1.00Yes (X)Yes (X)$0$0$0
CHANNAH ROSE
SECRETARY1.00Yes (X)Yes (X)$0$0$0
MARNI GLICK
TREASURER1.00Yes (X)Yes (X)$0$0$0
STEVEN KLEIN
VICE PRES. S1.00Yes (X)Yes (X)$0$0$0
GAIL MANDEL
BOARD MEMBER1.00Yes (X)$0$0$0
BOB PHILIP
BOARD MEMBER1.00Yes (X)$0$0$0
STAN ROSENFELD
BOARD MEMBER1.00Yes (X)$0$0$0
STEVE ROSENBERG
BOARD MEMBER1.00Yes (X)$0$0$0
CARRIE WYNKOOP
BOARD MEMBER1.00Yes (X)$0$0$0
JOYCE EVANS
BOARD MEMBER1.00Yes (X)$0$0$0
AMY BLAUER
BOARD MEMBER1.00Yes (X)$0$0$0
AVI BEN-ZAKEN
BAORD MEMBER1.00Yes (X)$0$0$0
JASON ZIDELL
BOARD MEMBER1.00Yes (X)$0$0$0
JONATHAN SINGER
BOARD MEMBER1.00Yes (X)$0$0$0
BARRY BENSON
BOARD MEMBER1.00Yes (X)$0$0$0
ERIK RICHMOND
BOARD MEMBER1.00Yes (X)$0$0$0
STEVEN ALBERT
EXECUTIVE DI40.00Yes (X)$215,925$0$20,130
BETH GERMAIN
CFO40.00Yes (X)$158,897$0$26,107
MERRILL HENDIN
PRINCIPAL40.00$116,878$0$5,844Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$491,700TotalReportableCompFromOrgAmt
Total Other Compensation$52,081TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$190,000FederatedCampaignsAmt
Fundraising$651,963FundraisingAmt
All Other Contributions$366,463AllOtherContributionsAmt
Total Contributions$1,208,426TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Total Revenue Column$5,229,711TotalRevenueColumnAmt
Related Or Exempt Func Income$5,229,711RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$5,229,711TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$38,016TotalRevenueColumnAmt
Exclusion$38,016ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$2,552OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$2,552OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$2,552TotalRevenueColumnAmt
Related Or Exempt Func Income-$2,552RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$60,797FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$651,963ContriRptFundraisingEventAmt
Fundraising Direct Expenses$56,040FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,757TotalRevenueColumnAmt
Exclusion$4,757ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER REVENUEDesc
Total Revenue Column$970TotalRevenueColumnAmt
Related Or Exempt Func Income$970RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$970OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,479,328TotalRevenueColumnAmt
Related Or Exempt Func Income$5,228,129RelatedOrExemptFuncIncomeAmt
Exclusion$42,773ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$221,428TotalAmt
Management And General$184,967ManagementAndGeneralAmt
Fundraising$36,461FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,778,287TotalAmt
Program Services$3,145,251ProgramServicesAmt
Management And General$595,774ManagementAndGeneralAmt
Fundraising$37,262FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$166,264TotalAmt
Program Services$114,702ProgramServicesAmt
Management And General$51,562ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$469,949TotalAmt
Program Services$398,683ProgramServicesAmt
Management And General$64,819ManagementAndGeneralAmt
Fundraising$6,447FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$407,885TotalAmt
Program Services$310,321ProgramServicesAmt
Management And General$80,301ManagementAndGeneralAmt
Fundraising$17,263FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,704TotalAmt
Management And General$8,704ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$70,600TotalAmt
Program Services$5,306ProgramServicesAmt
Management And General$65,294ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$533,011TotalAmt
Program Services$496,992ProgramServicesAmt
Management And General$36,019ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$27,828TotalAmt
Program Services$16,769ProgramServicesAmt
Management And General$9,909ManagementAndGeneralAmt
Fundraising$1,150FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$39,120TotalAmt
Program Services$3,719ProgramServicesAmt
Management And General$35,401ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$120,612TotalAmt
Program Services$112,169ProgramServicesAmt
Management And General$8,443ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$23,728TotalAmt
Program Services$23,728ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CLASSROOM SUPLLIES AND AC$206,485$206,485
EQUIPMENT AND TECHNOLOGY$51,017$3,785$46,014$1,218
OTHER$35,354$22,559$12,795
BUS TRANSPORTATION$12,367$12,367

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$55,278TotalAmt
Program Services$28,539ProgramServicesAmt
Management And General$26,739ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,227,917TotalAmt
Program Services$4,901,375ProgramServicesAmt
Management And General$1,226,741ManagementAndGeneralAmt
Fundraising$99,801FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$35,270BOYAmt
EOY$503EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,058,024BOYAmt
EOY$1,171,369EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$203,720BOYAmt
EOY$252,740EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$173,214BOYAmt
EOY$133,085EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$600,000BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$21,734BOYAmt
EOY$19,639EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,137,937LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,593,272LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$564,911BOYAmt
EOY$544,665EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$472,600BOYAmt
EOY$1,273,908EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$204,385BOYAmt
EOY$214,706EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,263,318BOYAmt
EOY$3,610,615EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$733,437BOYAmt
EOY$525,181EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$508,592BOYAmt
EOY$722,359EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,242,029BOYAmt
EOY$1,247,540EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,603,004BOYAmt
EOY$1,883,960EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$418,285BOYAmt
EOY$479,115EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,021,289BOYAmt
EOY$2,363,075EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,263,318BOYAmt
EOY$3,610,615EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$251,411ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$90,375NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
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$667,485BeginningYearBalanceAmt
Contributions$10,796ContributionsAmt
Investment Earnings Or Losses$66,123InvestmentEarningsOrLossesAmt
Other Expenditures$8,738OtherExpendituresAmt
End Year Balance$735,666EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$656,536BeginningYearBalanceAmt
Contributions$17,385ContributionsAmt
Investment Earnings Or Losses-$2,022InvestmentEarningsOrLossesAmt
Administrative Expenses$4,414AdministrativeExpensesAmt
End Year Balance$667,485EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$652,959BeginningYearBalanceAmt
Investment Earnings Or Losses$3,577InvestmentEarningsOrLossesAmt
End Year Balance$656,536EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$585,288BeginningYearBalanceAmt
Contributions$14,894ContributionsAmt
Investment Earnings Or Losses$62,777InvestmentEarningsOrLossesAmt
End Year Balance$662,959EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$549,775BeginningYearBalanceAmt
Investment Earnings Or Losses$35,513InvestmentEarningsOrLossesAmt
End Year Balance$585,288EndYearBalanceAmt
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$2,782,365OtherCostOrOtherBasisAmt
Depreciation$2,323,866DepreciationAmt
Book Value$458,499BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$355,572OtherCostOrOtherBasisAmt
Depreciation$269,406DepreciationAmt
Book Value$86,166BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$544,665TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescREAL ESTATEDesc
Book Value$214,706BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$214,706TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$6,628,295TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$90,375NetUnrealizedGainsInvstAmt
Other Revenue$58,592OtherRevenueAmt
Revenue Not Reported$148,967RevenueNotReportedAmt
Revenue Subtotal$6,479,328RevenueSubtotalAmt
Total Revenue Per Form990$6,479,328TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,286,509TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$58,592OtherExpensesIncludedAmt
Expenses Not Reported$58,592ExpensesNotReportedAmt
Expenses Subtotal$6,227,917ExpensesSubtotalAmt
Total Expenses Per Form990$6,227,917TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 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 XUNDER FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, AN ORGANIZATION MUST ALSO EVALUATE ITS TAX POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT MEET THIS CRITERION.
SCHEDULE D, PAGE 4, PART XI, LINE 2DFUNDRAISING EXPENSES NET AGAINST EVENT REVENUE ON 990 56,040 FIXED ASSETS LOSSES NET AGAINST REVS 2,552
SCHEDULE D, PAGE 4, PART XII, LINE 2DEVENT COSTS NETTED AGAINST EVENT INCOME ON 990 56,040 FIXED ASSETS LOSSES NET AGAINST REV 2,552

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$712,760GrossReceiptsEvent1Amt
Charitable Contri Event1$651,963CharitableContriEvent1Amt
Gross Revenue Event1$60,797GrossRevenueEvent1Amt
Other Direct Expenses Event1$56,040OtherDirectExpensesEvent1Amt
Gross Receipts Total$712,760GrossReceiptsTotalAmt
Charitable Contributions Tot$651,963CharitableContributionsTotAmt
Gross Revenue Total Events$60,797GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$56,040OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$56,040DirectExpenseSummaryEventsAmt
Net Income Summary$4,757NetIncomeSummaryAmt

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 (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
STEVEN ALBERT
EXECUTIVE DIRECTOR$215,925$1,968$18,162$236,055
BETH GERMAIN
CFO$158,897$7,945$18,162$185,004

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONPORTLAND JEWISH ACADEMY'S MISSION IS TO ENSURE AN ACADEMICALLY EXCELLENT ENVIRONMENT IN WHICH CHILDREN THRIVE. THE SCHOOL NURTURES AND INSPIRES POSITIVE JEWISH ENGAGEMENT, RESPECT FOR HUMAN AND RELIGIOUS DIFFERENCES, AND RESPONSIBILITY FOR THE WORLD IN WHICH WE LIVE.
FORM 990, PAGE 6, PART VI, LINE 2GAYLE ROMAIN BOB PHILIP SECRETARY CO-PRESIDENT FAMILY RELATIONSHIP
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 9FUNDRAISING EXPENSES NET AGAINST EVENT REVENUE ON 990 56,040 FIXED ASSETS LOSSES NET AGAINST REVS 2,552 EVENT COSTS NETTED AGAINST EVENT INCOME ON 990 -56,040 FIXED ASSETS LOSSES NET AGAINST REV -2,552

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