THE PALM BEACH JEWISH COMMUNITY CAMPUS CORPORATION: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- THE PALM BEACH JEWISH COMMUNITY CAMPUS CORPORATION (EIN 65-0006250)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-05-14
- IRS object ID
- 201541349349307119
- Schema version
- 2013v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-14T15:41:50-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010720052 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORRISON BROWN ARGIZ & FARRA LLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 NE MIZNER BLVD SUITE 685 | AddressLine1 |
| City | BOCA RATON | City |
| State | FL | State |
| ZIP Code | 33432 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650006250 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALM BEACH JEWISH COMMUNITY CAMPUS CORP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PALM | BusinessNameControlTxt |
| Phone | 5614780700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4601 COMMUNITY DRIVE | AddressLine1 |
| City | WEST PALM BEACH | City |
| State | FL | State |
| ZIP Code | 33417 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHY G SIGALL | PersonNm |
| Person Title | SENIOR VICE PRESIDENT OF FINANCE | PersonTitleTxt |
| Phone | 5614780700 | PhoneNum |
| Signature | 2015-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID HOLLANDER | PreparerPersonNm |
| PTIN | P00646430 | PTIN |
| Phone | 5619092100 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KATHY G SIGALL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4601 COMMUNITY DRIVE | AddressLine1 |
| City | WEST PALM BEACH | City |
| State | FL | State |
| ZIP Code | 33417 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,303,905 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.JEWISHPALMBEACH.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | 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. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,975,004 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,887,076 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $168,357 | PYInvestmentIncomeAmt |
| CY Investment Income | $200,257 | CYInvestmentIncomeAmt |
| PY Other Revenue | $569,656 | PYOtherRevenueAmt |
| CY Other Revenue | $576,981 | CYOtherRevenueAmt |
| PY Total Revenue | $2,713,017 | PYTotalRevenueAmt |
| CY Total Revenue | $2,664,314 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $226,561 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,184,013 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $451,841 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $367,482 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,289,511 | PYOtherExpensesAmt |
| CY Other Expenses | $1,792,027 | CYOtherExpensesAmt |
| PY Total Expenses | $3,967,913 | PYTotalExpensesAmt |
| CY Total Expenses | $3,343,522 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,254,896 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$679,208 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $23,070,692 | TotalAssetsBOYAmt |
| Total Assets EOY | $22,771,793 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,440,528 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,668,137 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $13,630,164 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $13,103,656 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,343,522 | ExpenseAmt |
| Grant | $1,184,013 | GrantAmt |
| Revenue | $32,776 | RevenueAmt |
| Desc | 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. | Desc |
| Total Program Service Expenses | $3,343,522 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Excess Business Holdings | 0 | ExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHY SIGALL SENIOR VICE PRESIDENT | PersonNm |
| Phone | 5614780700 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4601 COMMUNITY DRIVE | AddressLine1 |
| City | WEST PALM BEACH | City |
| State | FL | State |
| ZIP Code | 33417 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| IRA GERSTEIN | ||||||
| FEDERATION DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GARY WALK | ||||||
| FEDERATION DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JIM BALDINGER | ||||||
| FEDERATION DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HARVEY J SIEGEL | ||||||
| JF&CS PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ARNOLD LAMPERT | ||||||
| JF&CS OTHER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL GROSS | ||||||
| JCC PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG STORCH | ||||||
| JCC OTHER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID LICKSTEIN | ||||||
| AIMJA PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELLE JACOBSON | ||||||
| AIMJA OTHER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DEBBIE SHAPIRO | ||||||
| CJE PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ALAN SHULMAN | ||||||
| CJE OTHER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RON PERTNOY | ||||||
| PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |
| MARK LEVY | ||||||
| PAST PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |
| MARTY A LIST | ||||||
| PAST PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |
| ARTHUR S LORING | ||||||
| VICE PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |
| RICHARD BAER | ||||||
| SECRETARY | 2.00 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL KOHNER | ||||||
| TREASURER | 2.00 | $0 | $0 | $0 | Yes (X) | |
| DAVID PHILLIPS | ||||||
| CHIEF EXECUTIVE OFFICER | 35.00 | $0 | $374,225 | $48,944 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $374,225 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $48,944 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FLORIDA MECHANICAL LLC | |||||
| 3615 FISCAL COURT | RIVIERA BEACH | FL | 33404 | A/C REPAIR AND MAINTENANCE | $169,128 |
| G4S SECURE SOLUTIONS (USA) INC | |||||
| PO BOX 277469 | ATLANTA | GA | 30384 | SECURITY | $110,297 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,887,076 | AllOtherContributionsAmt |
| Total Contributions | $1,887,076 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,580 | TotalRevenueColumnAmt |
| Exclusion | $43,580 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $544,205 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $544,205 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $544,205 | TotalRevenueColumnAmt |
| Exclusion | $544,205 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $796,268 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $639,591 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $156,677 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $156,677 | TotalRevenueColumnAmt |
| Exclusion | $156,677 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $32,776 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,776 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $32,776 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,664,314 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $32,776 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $744,462 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,184,013 | TotalAmt |
| Program Services | $1,184,013 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $307,240 | TotalAmt |
| Program Services | $307,240 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,744 | TotalAmt |
| Program Services | $15,744 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,026 | TotalAmt |
| Program Services | $22,026 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,472 | TotalAmt |
| Program Services | $22,472 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,955 | TotalAmt |
| Program Services | $6,955 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,342 | TotalAmt |
| Program Services | $176,342 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,434 | TotalAmt |
| Program Services | $5,434 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,472 | TotalAmt |
| Program Services | $37,472 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $457,322 | TotalAmt |
| Program Services | $457,322 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,088 | TotalAmt |
| Program Services | $387,088 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| REPAIRS AND MAINTENANCE | $319,126 | $319,126 |
| SECURITY | $305,233 | $305,233 |
| PROFESSIONAL FEES | $43,727 | $43,727 |
| KASHRUT | $40,750 | $40,750 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,578 | TotalAmt |
| Program Services | $12,578 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,343,522 | TotalAmt |
| Program Services | $3,343,522 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $198,312 | BOYAmt |
| EOY | $670,822 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,870 | BOYAmt |
| EOY | $97,479 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,779 | BOYAmt |
| EOY | $133,498 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $35,695,772 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,778,930 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,003,927 | BOYAmt |
| EOY | $14,916,842 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,512,804 | BOYAmt |
| EOY | $6,953,152 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,070,692 | BOYAmt |
| EOY | $22,771,793 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,821 | BOYAmt |
| EOY | $424,144 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,183,781 | BOYAmt |
| EOY | $3,096,003 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,016,926 | BOYAmt |
| EOY | $6,147,990 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,440,528 | BOYAmt |
| EOY | $9,668,137 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,630,164 | BOYAmt |
| EOY | $13,103,656 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,630,164 | BOYAmt |
| EOY | $13,103,656 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,070,692 | BOYAmt |
| EOY | $22,771,793 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$679,208 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $152,700 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,636,211 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,937,894 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,721,476 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,968,751 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,887,076 | CurrentTaxYearAmt |
| Total | $10,151,408 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,636,211 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,937,894 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,721,476 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,968,751 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,887,076 | CurrentTaxYearAmt |
| Total | $10,151,408 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $10,151,408 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $613,938 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $382,521 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $374,126 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $74,311 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $43,580 | CurrentTaxYearAmt |
| Total | $1,488,476 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $34,501 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $151,594 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $20,550 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $24,543 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,776 | CurrentTaxYearAmt |
| Total | $263,964 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $11,903,848 | TotalSupportAmt |
| Public Support CY170 | 0.85280 | PublicSupportCY170Pct |
| Public Support PY170 | 0.84510 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,248,268 | OtherCostOrOtherBasisAmt |
| Book Value | $3,248,268 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,331,429 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,425,308 | DepreciationAmt |
| Book Value | $7,906,121 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,490,262 | OtherCostOrOtherBasisAmt |
| Book Value | $3,490,262 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $625,813 | OtherCostOrOtherBasisAmt |
| Depreciation | $353,622 | DepreciationAmt |
| Book Value | $272,191 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $14,916,842 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE FROM AFFILIATE | Desc |
| Book Value | $6,953,152 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $6,953,152 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO FEDERATION PALM BEACH | $5,731,123 |
| ALLOCATIONS PAYABLE | $325,572 |
| OBLIGATIONS UNDER CAPITAL LEASES | $91,295 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,147,990 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,862,756 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $152,700 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $2,045,742 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $2,198,442 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,664,314 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,664,314 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,389,264 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $2,045,742 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $2,045,742 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,343,522 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,343,522 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FEDERATION IS A NONPROFIT CORPORATION WHOSE REVENUE IS DERIVED FROM CONTRIBUTIONS AND OTHER FUNDRAISING ACTIVITIES. THE FEDERATION 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. DURING THE YEARS ENDED JUNE 30, 2014 AND 2013, THE FEDERATION GENERATED NET UNRELATED BUSINESS LOSSES FROM CERTAIN ALTERNATIVE INVESTMENTS. NO PROVISION FOR FEDERAL OR STATE INCOME TAXES WAS REQUIRED AS THE LOSS IS IMMATERIAL TO THESE FINANCIAL STATEMENTS. THE FEDERATION 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 AND FLORIDA ARE THE MAJOR TAX JURISDICTIONS WHERE THE FEDERATION FILES INCOME TAX RETURNS. THE FEDERATION IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2011. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH FAMILY AND CHILDREN'S SERVICES | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 220627 | AddressLine1 |
| City | WEST PALM BEACH | City |
| State | FL | State |
| ZIP Code | 33422 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 591520581 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $220,308 | CashGrantAmt |
| Valuation Method Used | FAIR MARKET VALUE | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
| Purpose Of Grant | GENERAL SUPPORT TO CARRYOUT THE MISSION OF THE ORGANIZATION. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID PHILLIPS | PersonNm |
| Title | CHIEF EXECUTIVE OFFICER | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $374,225 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $31,344 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $17,600 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $423,169 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | STANLEY "BOWIE" JACOBSON AND MICHELLE JACOBSON ARE MARRIED. RONALD PERTNOY IS THE SON-IN-LAW OF ALAN SHULMAN, FEDERATION AND CAMPUS CORP. BOARD MEMBER, AND BARBARA KAY, FEDERATION BOARD MEMBER. RONALD PERTNOY IS THE HUSBAND OF SUSAN PERTNOY, FEDERATION BOARD MEMBER. ALAN SHULMAN IS THE FATHER OF SUSAN PERTNOY, FEDERATION BOARD MEMBER. DEBRA SHAPIRO IS THE DAUGHTER OF ALEC ENGELSTEIN, FEDERATION BOARD MEMBER. ARTHUR LORING IS MARRIED TO VICKI LORING, FEDERATION BOARD MEMBER. DAVID LICKSTEIN IS MARRIED TO LISA LICKSTEIN, FEDERATION BOARD MEMBER. JIM BALDINGER IS MARRIED TO TAMI BALDINGER, FEDERATION EMPLOYEE AND BROTHER-IN-LAW TO GARY LESSER, FEDERATION BOARD MEMBER. MARK F. LEVY HAS A CONTRACTUAL RELATIONSHIP WITH RONALD PERTNOY. |
| 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 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 PRESIDENT 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 FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| PART VII, SECTION A, COLUMN B | THE CHIEF EXECUTIVE OFFICER'S PRIMARY FUNCTION IS WITH THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC. AND ITS OPERATIONS. THIS ORGANIZATION IS THE REAL ESTATE ENTITY WHICH DOES NOT REQUIRE A GREAT DEAL OF TIME. |
| 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. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | Yes (1) |
| 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 | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| THE JEWISH FEDERATION OF PALM BEACH COUNTY INC | ||
| C | $1,887,076 | CASH |
| THE JEWISH FEDERATION OF PALM BEACH COUNTY INC | ||
| D | $2,826,596 | CASH |
| THE JEWISH FEDERATION OF PALM BEACH COUNTY INC | ||
| E | $5,731,123 | MARKET VALUE |
| THE JEWISH FEDERATION OF PALM BEACH COUNTY INC | ||
| J | $2,045,742 | MARKET VALUE |
| THE JEWISH FEDERATION OF PALM BEACH COUNTY INC | ||
| O | $0 | CASH |
| THE JEWISH FEDERATION OF PALM BEACH COUNTY INC | ||
| B | $856,780 | CASH |
Comments