2016-05-13T13:14:55-05:00 2015-06-30 010720052 MORRISON BROWN ARGIZ & FARRA LLC 225 NE MIZNER BLVD SUITE 685 BOCA RATON FL 33432 990 2014-07-01 650006250 PALM BEACH JEWISH COMMUNITY CAMPUS CORP PALM 5614780700 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 KATHY G SIGALL SENIOR VICE PRESIDENT OF FINANCE 5614780700 2016-05-10 1 DAVID HOLLANDER P00646430 5619092100 2014 2016-08-17 19:52:53Z KATHY G SIGALL 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 25879502 0 X WWW.JEWISHPALMBEACH.ORG X 1986 FL THE PALM BEACH JEWISH COMMUNITY CAMPUS CORPORATION OWNS AND MAINTAINS PROPERTY FOR THE PURPOSE OF PROVIDING EDUCATIONAL, CULTURAL, RECREATIONAL, AND SOCIAL WELFARE PROGRAMMING FOR THE LOCAL COMMUNITY. 17 17 0 0 0 0 1887076 1583195 0 0 200257 15221142 576981 107213 2664314 16911550 1184013 18301599 0 0 367482 402509 0 0 0 1792027 1419765 3343522 20123873 -679208 -3212323 22771793 10474015 9668137 604652 13103656 9869363 THE PALM BEACH JEWISH COMMUNITY CAMPUS CORPORATION OWNS AND MAINTAINS PROPERTY FOR THE PURPOSE OF PROVIDING EDUCATIONAL, CULTURAL, RECREATIONAL, AND SOCIAL WELFARE PROGRAMMING FOR THE LOCAL COMMUNITY. 0 0 20123873 18301599 107213 THE PALM BEACH JEWISH COMMUNITY CAMPUS CORPORATION OWNS AND MAINTAINS PROPERTY FOR THE PURPOSE OF PROVIDING EDUCATIONAL, CULTURAL, RECREATIONAL, AND SOCIAL WELFARE PROGRAMMING FOR THE LOCAL COMMUNITY. 20123873 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 3 0 1 0 0 0 0 0 0 0 0 0 X 17 17 1 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 FL X X KATHY SIGALL SENIOR VICE PRESIDENT 5614780700 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 IRA GERSTEIN FEDERATION DIRECTOR 2.00 X 0 0 0 GARY WALK FEDERATION DIRECTOR 2.00 X 0 0 0 JIM BALDINGER FEDERATION DIRECTOR 2.00 X 0 0 0 CAROLYN SILBEY JF&CS PRESIDENT 2.00 X 0 0 0 ARNOLD LAMPERT JF&CS OTHER 2.00 X 0 0 0 PAUL GROSS JCC BOARD CHAIR 2.00 X 0 0 0 DAVID LICKSTEIN AIMJA PRESIDENT 2.00 X 0 0 0 ALAN SHULMAN CJE PRESIDENT 2.00 X 0 0 0 CHARLES COHEN CJE OTHER 2.00 X 0 0 0 MINDY HANKEN JCC OTHER 2.00 X 0 0 0 EDWARD MULLEN AIMJA OTHER 2.00 X 0 0 0 RON PERTNOY PRESIDENT 2.00 X 0 0 0 MARK LEVY PAST PRESIDENT 2.00 X 0 0 0 MARTY A LIST PAST PRESIDENT 2.00 X 0 0 0 ARTHUR S LORING VICE PRESIDENT 2.00 X 0 0 0 RICHARD BAER SECRETARY 2.00 X 0 0 0 MICHAEL KOHNER TREASURER 2.00 X 0 0 0 DEBRA ROSHFELD SENIOR EVP/ INTERIM CO-CEO 35.00 X 0 223881 26634 HELENE LOTMAN CHIEF TALENT OFFICER/ITERIM CO-CEO 35.00 X 0 218404 31691 DAVID PHILLIPS FORMER CHIEF EXECUTIVE OFFICER 35.00 X 0 798521 42586 0 1240806 100911 0 1 1 0 FISHER CONTRACTING CORP 4133 BURNS ROADS PALM BEACH GARDENS FL 33410 BB JCC EXPANSION PROJECT 997377 FLORIDA MECHANICAL LLC 3615 FISCAL COURT RIVIERA BEACH FL 33404 A/C REPAIR AND MAINTENANCE 184866 G4S SECURE SOLUTIONS (USA) INC PO BOX 277469 ATLANTA GA 30384 SECURITY 103884 3 1583195 1583195 24426 24426 90868 24073800 48464 8919488 42404 15154312 15196716 15196716 MISCELLANEOUS INCOME 900099 107213 107213 107213 16911550 107213 0 15221142 18301599 18301599 313914 313914 30968 30968 35168 35168 22459 22459 7038 7038 153274 153274 6405 6405 19191 19191 490956 490956 235275 235275 REPAIRS AND MAINTENANCE 188018 188018 SECURITY 182617 182617 PROFESSIONAL FEES 92021 92021 KASHRUT 20700 20700 24270 24270 20123873 20123873 0 0 670822 21968 97479 6227 133498 109239 12232246 5988967 14916842 6243279 6953152 4093302 22771793 10474015 424144 63793 3096003 6147990 540859 9668137 604652 X 13103656 9869363 13103656 9869363 22771793 10474015 -3212323 -21970 0 X X 0 1 X 1 0 X 1937894 1721476 1968751 1887076 1583195 9098392 1937894 1721476 1968751 1887076 1583195 9098392 9098392 382521 374126 74311 43580 24425 898963 151594 20550 24543 32776 107213 336676 10334031 0.88040 0.85280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 978073 978073 9340750 4674527 4666223 1611655 1214560 397095 301768 99880 201888 6243279 DUE FROM AFFILIATE 4093302 4093302 ALLOCATIONS PAYABLE 305725 OBLIGATIONS UNDER CAPITAL LEASES 235134 540859 X 19046802 -21970 2157222 2135252 16911550 0 16911550 22281095 2157222 2157222 20123873 0 20123873 PART X, LINE 2: THE PALM BEACH JEWISH COMMUNITY CAMPUS CORP IS A NONPROFIT CORPORATION WHOSE REVENUE IS DERIVED FROM CONTRIBUTIONS AND OTHER FUNDRAISING ACTIVITIES. THE PALM BEACH JEWISH COMMUNITY CAMPUS CORP IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE AND SALES AND USE TAX UNDER THE LAWS OF THE STATE OF FLORIDA. PALM BEACH JEWISH COMMUNITY CAMPUS CORP RECOGNIZES AND MEASURES TAX POSITIONS BASED ON THEIR TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN INTEREST EXPENSE AND OTHER NON-INTEREST EXPENSE, RESPECTIVELY. THE U.S. FEDERAL JURISDICTION IS THE MAJOR TAX JURISDICTIONS WHERE THE PALM BEACH JEWISH COMMUNITY CAMPUS CORP FILES INCOME TAX RETURNS. PALM BEACH JEWISH COMMUNITY CAMPUS CORP IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2012. 1 JEWISH FAMILY AND CHILDREN'S SERVICES PO BOX 220627 WEST PALM BEACH FL 33422 591520581 501(C)(3) 220308 FAIR MARKET VALUE N/A GENERAL SUPPORT TO CARRYOUT THE MISSION OF THE ORGANIZATION. JEWISH FEDERATION OF PALM BEACH COUNTY 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 590948696 501(C)(3) 17943296 FAIR MARKET VALUE GENERAL SUPPORT TO CARRYOUT THE MISSION OF THE ORGANIZATION 2 PART I, LINE 2: THE PALM BEACH JEWISH COMMUNITY CAMPUS CORP. REQUIRES THE GRANTEE TO PROVIDE REGULAR REPORTS ON THE USE OF SUCH GRANTS. ADDITIONALLY, EACH GRANTEE IS AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. 0 0 0 0 0 0 0 0 0 DEBRA ROSHFELD SENIOR EVP/ INTERIM CO-CEO 0 223881 0 0 0 0 0 17856 0 8778 0 250515 0 0 HELENE LOTMAN CHIEF TALENT OFFICER/ITERIM CO-CEO 0 218404 0 0 0 0 0 17660 0 14031 0 250095 0 0 DAVID PHILLIPS FORMER CHIEF EXECUTIVE OFFICER 0 324803 0 25000 0 448718 0 21758 0 20828 0 841107 0 0 PROPERTY 2014-07-02 24073800 CASH 943435402 OXBRIDGE ACADEMY FOUNDATION 3151 N MILITARY TRAIL WEST PALM BEACH FL 33417 501(C)(3) 0 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 JIM BALDINGER- HUSBAND OF TAMI BALDINGER (EMP) ARTHUR S. LORING- HUSBAND OF VICKI LORING (BOD) DAVID LICKSTEIN-HUSBAND TO LISA LICKSTEIN (BOD) ALAN SHULMAN-FATHER OF SUSAN PERTNOY (BOD), FATHER-IN-LAW TO RON PERTNOY (BOD & CC) RON PERTNOY- HUSBAND OF SUSAN PERTNOY (BOD), SON-IN-LAW OF ALAN SHULMAN (CC) MARK LEVY (CC)CONTRACTUAL RELATIONSHIP WITH RONALD PERTNOY (CC & BOD) FORM 990, PART VI, SECTION A, LINE 6 PER BYLAWS JEWISH FEDERATION OF PALM BEACH COUNTY, INC. AND ITS AGENCIES ARE MEMBERS OF PALM BEACH JEWISH COMMUNITY CAMPUS CORP. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS OF THE CORPORATION INCLUDES THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC. (FEDERATION), THE JEWISH COMMUNITY CENTER OF THE GREATER PALM BEACHES,INC. (JCC), JEWISH FAMILY AND CHILDREN'S SERVICE OF PALM BEACH COUNTY, INC. (JFCS), COMMISSION FOR JEWISH EDUCATION OF THE PALM BEACHES, INC. (CJE) AND ARTHUR I. MEYER JEWISH ACADEMY OF PALM BEACH COUNTY, INC. (AIMJA). THE BOARD CONSISTS OF 17 MEMBERS, OF WHICH 9 ARE APPOINTED BY THE FEDERATION ONE OF WHICH WILL BE THE PRESIDENT OF THE FEDERATION. THE 4 AGENCIES, JCC, JFCS, CJE & AIMJA ELECT OR APPOINT 2 DIRECTORS EACH, ONE OF WHICH IS THE PRESIDENT OF THEIR AGENCY. FORM 990, PART VI, SECTION B, LINE 11 THE COMPLETED FORM 990 IS PRESENTED BY THE AUDITOR TO THE AUDIT COMMITTEE OF THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC. FOR THEIR REVIEW. THERE IS A SECURE PORTAL ON THE FEDERATION WEBSITE AVAILABLE ONLY TO THE 17 VOTING MEMBERS OF THE BOARD OF DIRECTORS. THE COMPLETED FORM 990 IS POSTED ON THIS SECURE PORTAL AND BOARD MEMBERS ARE NOTIFIED THAT THE COMPLETED FORM 990 IS POSTED FOR THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EMPLOYEES ARE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY AND ASKED TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM WHEN FIRST HIRED AND THEN ANNUALLY AFTER THAT. RETURN OF SIGNED FORMS IS MONITORED AND INDIVIDUAL FOLLOW UP IS DONE FOR 100% COMPLIANCE. MEMBERS OF THE BOARD OF DIRECTORS ARE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY AND ASKED TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. AT A BOARD MEETING THE PRESIDENT REVIEWS WHY IT IS NECESSARY FOR ALL BOARD MEMBERS AND KEY EMPLOYEES TO COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM. RETURN OF SIGNED FORMS IS MONITORED AND INDIVIDUAL FOLLOW UP IS DONE BY MAIL AND AT BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICER, DIRECTOR, TRUSTEE OR KEY EMPLOYEE AS INDICATED ON FORM 990 PART VI, SECTION A. THE CEO IS COMPENSATED BY THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC. WHICH IS A MEMBER ORGANIZATION AND LISTED AS A RELATED ORGANIZATION. THE JEWISH FEDERATION'S COMPENSATION COMMITTEE IS PROVIDED WITH COMPARABILITY DATA FOR CEO COMPENSATION COMPILED BY AN INDEPENDENT NATIONAL HR CONSULTING FIRM, INCLUDING DATA FROM THE OTHER LARGE CITY JEWISH FEDERATIONS AND EXTERNAL MARKET DATA FROM BOTH NOT-FOR-PROFIT AND FOR-PROFIT ORGANIZATIONS. THE COMPENSATION COMMITTEE DOCUMENTS ITS DECISIONS IN A LETTER SIGNED BY THE FEDERATION BOARD CHAIR AS CHAIR OF THE COMPENSATION COMMITTEE. THE CEO IS PROVIDED WITH AN EMPLOYMENT CONTRACT, AND THE TERMS ARE REPORTED TO THE FEDERATION EXECUTIVE COMMITTEE IN EXECUTIVE SESSION. FOR OTHER SENIOR MANAGEMENT COMPENSATION DECISIONS, THE COMPENSATION COMMITTEE IS PROVIDED WITH COMPARABILITY DATA FROM OTHER JEWISH FEDERATIONS. ALL SALARIES AND WAGES REPORTED IN PART I AND IX ARE REPORTED UNDER THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC. EIN NUMBER AS THE ISSUER OF THE ANNUAL W-2'S. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 INFORMATION IS AVAILABLE ON THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC.'S WEBSITE,ON GUIDESTAR AND UPON REQUEST. GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND BY LAWS ARE AVAILABLE ON ON THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC.'S WEBSITE. THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING THERE HAVE BEEN NO CHANGES TO THE STRUCTURE TO SELECT THE INDEPENDENT ACCOUNTANTS FROM THE PRIOR YEAR. JEWISH FEDERATION OF PALM BEACH COUNTY INC 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 590948696 STRENGTHEN JEWISH IDENTITY AND ENERGIZE THE RELATIONSHIP WITH ISRAEL FL 501(C)(3) LINE 7 JEWISH FEDERATION OF PALM BEACH COUNTY INC 0 NORTH PALM BEACH COUNTY JEWISH COMMUNITY CAMPUS CORPORATION 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 461245509 OWNS PROPERTY FOR THE PURPOSE OF PROVIDING EDUCATIONAL,CULTURAL PROGRAMMING FL 501(C)(3) LINE 7 JEWISH FEDERATION OF PALM BEACH COUNTY INC 0 0 1 1 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 THE JEWISH FEDERATION OF PALM BEACH COUNTY INC B 17943296 CASH THE JEWISH FEDERATION OF PALM BEACH COUNTY INC C 1583195 CASH THE JEWISH FEDERATION OF PALM BEACH COUNTY INC D 2826596 CASH THE JEWISH FEDERATION OF PALM BEACH COUNTY INC J 2157222 MARKET VALUE THE JEWISH FEDERATION OF PALM BEACH COUNTY INC O 0 CASH