2015-05-14T15:41:50-05:00 2014-06-30 010720052 MORRISON BROWN ARGIZ & FARRA LLC 225 NE MIZNER BLVD SUITE 685 BOCA RATON FL 33432 990 2013-07-01 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 2015-05-12 1 DAVID HOLLANDER P00646430 5619092100 2013 2016-02-25 16:41:14Z KATHY G SIGALL 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 3303905 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 1975004 1887076 0 0 168357 200257 569656 576981 2713017 2664314 226561 1184013 0 0 451841 367482 0 0 0 3289511 1792027 3967913 3343522 -1254896 -679208 23070692 22771793 9440528 9668137 13630164 13103656 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 3343522 1184013 32776 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. 3343522 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 0 0 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 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 X X 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 HARVEY J SIEGEL JF&CS PRESIDENT 2.00 X 0 0 0 ARNOLD LAMPERT JF&CS OTHER 2.00 X 0 0 0 PAUL GROSS JCC PRESIDENT 2.00 X 0 0 0 CRAIG STORCH JCC OTHER 2.00 X 0 0 0 DAVID LICKSTEIN AIMJA PRESIDENT 2.00 X 0 0 0 MICHELLE JACOBSON AIMJA OTHER 2.00 X 0 0 0 DEBBIE SHAPIRO CJE PRESIDENT 2.00 X 0 0 0 ALAN SHULMAN CJE 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 DAVID PHILLIPS CHIEF EXECUTIVE OFFICER 35.00 X 0 374225 48944 0 374225 48944 0 0 1 0 FLORIDA MECHANICAL LLC 3615 FISCAL COURT RIVIERA BEACH FL 33404 A/C REPAIR AND MAINTENANCE 169128 G4S SECURE SOLUTIONS (USA) INC PO BOX 277469 ATLANTA GA 30384 SECURITY 110297 2 1887076 1887076 43580 43580 544205 0 544205 544205 544205 796268 639591 156677 156677 156677 MISCELLANEOUS INCOME 900099 32776 32776 32776 2664314 32776 0 744462 1184013 1184013 307240 307240 15744 15744 22026 22026 22472 22472 6955 6955 176342 176342 5434 5434 37472 37472 457322 457322 387088 387088 REPAIRS AND MAINTENANCE 319126 319126 SECURITY 305233 305233 PROFESSIONAL FEES 43727 43727 KASHRUT 40750 40750 12578 12578 3343522 3343522 0 0 198312 670822 172870 97479 182779 133498 35695772 20778930 15003927 14916842 7512804 6953152 23070692 22771793 239821 424144 3183781 3096003 6016926 6147990 9440528 9668137 X 13630164 13103656 13630164 13103656 23070692 22771793 -679208 152700 0 X X 0 1 X 1 0 X 2636211 1937894 1721476 1968751 1887076 10151408 2636211 1937894 1721476 1968751 1887076 10151408 10151408 613938 382521 374126 74311 43580 1488476 34501 151594 20550 24543 32776 263964 11903848 0.85280 0.84510 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3248268 3248268 28331429 20425308 7906121 3490262 3490262 625813 353622 272191 14916842 DUE FROM AFFILIATE 6953152 6953152 DUE TO FEDERATION PALM BEACH 5731123 ALLOCATIONS PAYABLE 325572 OBLIGATIONS UNDER CAPITAL LEASES 91295 6147990 X 4862756 152700 2045742 2198442 2664314 0 2664314 5389264 2045742 2045742 3343522 0 3343522 PART X, LINE 2: 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. 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. 1 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 DAVID PHILLIPS CHIEF EXECUTIVE OFFICER 0 374225 0 0 0 0 0 31344 0 17600 0 423169 0 0 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. 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