PORTLAND JEWISH ACADEMY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- PORTLAND JEWISH ACADEMY (EIN 93-0504473)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-01
- IRS object ID
- 201411219349300941
- Schema version
- 2012v2.3
- 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) |
|---|---|---|
| Timestamp | 2014-05-01T16:09:16-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES E RICHMAN CPA PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 SW COLUMBIA SUITE 400 | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97258 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 930504473 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PORTLAND JEWISH ACADEMY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | PORT | NameControl |
| Phone | 5032440126 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6651 SW CAPITOL HWY | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97219 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | BETH GERMAIN | Name |
| Title | CFO | Title |
| Phone | 5032440126 | Phone |
| Date Signed | 2014-04-25 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAMES E RICHMAN | Name |
| Phone | 5032953780 | Phone |
| Date Prepared | 2014-04-25 | DatePrepared |
| Self Employed | X | SelfEmployed |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BETH GERMAIN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6651 SW CAPITOL HWY | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97219 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 5575585 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.PORTLANDJEWISHACADEMY.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1975 | YearFormation |
| State Legal Domicile | OR | StateLegalDomicile |
| Activity Or Mission Description | PORTLAND 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 184 | TotalNbrEmployees |
| Total Nbr Volunteers | 50 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 772769 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 843383 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4591999 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 4637524 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6357 | InvestmentIncomePriorYear |
| Investment Income Current Year | 12720 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 15058 | OtherRevenuePriorYear |
| Other Revenue Current Year | 29194 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 5386183 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5522821 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4287469 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 4289606 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 52744 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1005261 | OtherExpensePriorYear |
| Other Expenses Current Year | 1124583 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 5292730 | TotalExpensesPriorYear |
| Total Expenses Current Year | 5414189 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 93453 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 108632 | RevenuesLessExpensesCY |
| Total Assets BOY | 2091919 | TotalAssetsBOY |
| Total Assets EOY | 2337805 | TotalAssetsEOY |
| Total Liabilities BOY | 1010761 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1126313 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1081158 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1211492 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | PORTLAND 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 4097975 | Expense |
| Revenue | 4637524 | Revenue |
| Description | IN THE FISCAL YEAR ENDED JUNE 30, 2013, 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 57 YOUTH PARTICIPATED. | Description |
| Total Program Service Expense | 4097975 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | true | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | true | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | true | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 184 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | true | InvestmentInJointVenture |
| Written Policy Or Procedure | true | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | OR | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | BETH GERMAIN | NamePerson |
| Telephone Number | 5032440126 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6551 SW CAPITAL HIGHWAY | AddressLine1 |
| City | PORTLAND | City |
| State | OR | State |
| ZIP Code | 97219 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (19 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| BARRY BENSON | |||||||
| CO-PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| EDITH DORSEN | |||||||
| PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| ERIC KODESCH | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| ALISON ROSENFELD | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| ANDREA SANCHEZ | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| JONATHAN GLASS | |||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 | |
| JOE MULLIN | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| GAYLE ROMAIN | |||||||
| SECRETARY | 1.00 | X | X | 0 | 0 | 0 | |
| STEVE ROSENBERG | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| JERRY SADIS | |||||||
| EXEC. VP | 1.00 | X | X | 0 | 0 | 0 | |
| JORDAN SCHNITZER | |||||||
| CHAIRMAN | 1.00 | X | X | 0 | 0 | 0 | |
| STACY BARNA | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| ELLEN LIPPMAN | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| BRIAN CARLETON | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| BOB PHILIP | |||||||
| CO-PRESIDENT | 1.00 | X | X | 0 | 0 | 0 | |
| JAY ZIDELL | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| LISA HOROWITZ | |||||||
| EXECUTIVE DI | 40.00 | X | 191283 | 0 | 30081 | ||
| BETH GERMAIN | |||||||
| CFO | 40.00 | X | 141724 | 0 | 27470 | ||
| MERRILL HENDIN | |||||||
| PRINCIPAL | 40.00 | 104545 | 0 | 5227 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 437552 | TotalReportableCompFromOrg |
| Total Other Compensation | 62778 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
| Federated Campaigns | 190000 | FederatedCampaigns |
| Fundraising Events | 460418 | FundraisingEvents |
| All Other Contributions | 192965 | AllOtherContributions |
| Total Contributions | 843383 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | TUITION | Description |
| Total Revenue Column | 4637524 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4637524 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 4637524 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12720 | TotalRevenueColumn |
| Exclusion | $12,720 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 66752 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 460418 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 52764 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13988 | TotalRevenueColumn |
| Exclusion | $13,988 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISC REVENUES | Description |
| Total Revenue Column | 15206 | TotalRevenueColumn |
| Exclusion | $15,206 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 15206 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5522821 | TotalRevenueColumn |
| Related Or Exempt Function Income | 4637524 | RelatedOrExemptFunctionIncome |
| Exclusion | $41,914 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 202909 | Total |
| Management And General | 202909 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3178495 | Total |
| Program Services | 2595906 | ProgramServices |
| Management And General | 545567 | ManagementAndGeneral |
| Fundraising | 37022 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 120353 | Total |
| Program Services | 73943 | ProgramServices |
| Management And General | 46410 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 436446 | Total |
| Program Services | 349035 | ProgramServices |
| Management And General | 82118 | ManagementAndGeneral |
| Fundraising | 5293 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 351403 | Total |
| Program Services | 263017 | ProgramServices |
| Management And General | 79205 | ManagementAndGeneral |
| Fundraising | 9181 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10400 | Total |
| Program Services | 2375 | ProgramServices |
| Management And General | 8025 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 43128 | Total |
| Program Services | 4041 | ProgramServices |
| Management And General | 39087 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 532778 | Total |
| Program Services | 443426 | ProgramServices |
| Management And General | 88378 | ManagementAndGeneral |
| Fundraising | 974 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25537 | Total |
| Program Services | 16318 | ProgramServices |
| Management And General | 9144 | ManagementAndGeneral |
| Fundraising | 75 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 948 | Total |
| Management And General | 948 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105865 | Total |
| Program Services | 98454 | ProgramServices |
| Management And General | 7411 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20255 | Total |
| Program Services | 20255 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PROGRAM SUPPLIES AND TECH | 135222 | 134123 | 1099 |
| OTHER | 118957 | 3780 | 115177 |
| BAD DEBTS | 35118 | 30917 | 4201 |
| SNACKS FOR STUDENTS | 32133 | 32133 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 64242 | Total |
| Program Services | 30252 | ProgramServices |
| Management And General | 33791 | ManagementAndGeneral |
| Fundraising | 199 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5414189 | Total |
| Program Services | 4097975 | ProgramServices |
| Management And General | 1263470 | ManagementAndGeneral |
| Fundraising | 52744 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3173 | BOY |
| EOY | 3155 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 362700 | BOY |
| EOY | 546684 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 175000 | BOY |
| EOY | 190000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 203858 | BOY |
| EOY | 194065 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9685 | BOY |
| EOY | 29646 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3149358 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2360391 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 787728 | BOY |
| EOY | 788967 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 362775 | BOY |
| EOY | 398288 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 187000 | BOY |
| EOY | 187000 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2091919 | BOY |
| EOY | 2337805 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 586823 | BOY |
| EOY | 681675 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 423938 | BOY |
| EOY | 444638 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1010761 | BOY |
| EOY | 1126313 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 819761 | BOY |
| EOY | 935499 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 261397 | BOY |
| EOY | 275993 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1081158 | BOY |
| EOY | 1211492 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2091919 | BOY |
| EOY | 2337805 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 108632 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 21702 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | true | AccountantCompileOrReview |
Accountant Compile Or Review Basis AccountantCompileOrReviewBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAudited |
| Audit Committee | true | AuditCommittee |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 549775 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 35513 | InvestmentEarningsOrLosses |
| End Of Year Balance | 585288 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 548171 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 1604 | InvestmentEarningsOrLosses |
| End Of Year Balance | 549775 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 493597 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 54574 | InvestmentEarningsOrLosses |
| End Of Year Balance | 548171 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 470675 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 40382 | InvestmentEarningsOrLosses |
| Other Expenditures | 17460 | OtherExpenditures |
| End Of Year Balance | 493597 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 555382 | BeginningOfYearBalance |
| Investment Earnings Or Losses | -54707 | InvestmentEarningsOrLosses |
| Other Expenditures | 30000 | OtherExpenditures |
| End Of Year Balance | 470675 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 1.00000 | BoardDesignatedEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2672048 | OtherCostOrOtherBasis |
| Depreciation | 2096662 | Depreciation |
| Book Value | 575386 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 477310 | OtherCostOrOtherBasis |
| Depreciation | 263729 | Depreciation |
| Book Value | 213581 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 788967 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | REAL ESTATE | Description |
| Book Value | 187000 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 187000 | TotalOfBookValueSecurities |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| INTENDED USES FOR ENDOWMENT FUNDS | SCHEDULE D, PAGE 2, PART V, LINE 4 | THE 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. |
| LIABILITY UNDER FIN 48 FOOTNOTE | SCHEDULE D, PAGE 3, PART X | UNDER 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. THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS SUBJECT TO EXAMINATION BY U.S. FEDERAL TAX AUTHORITIES GENERALLY FOR THREE YEARS FROM THE FILING OF A TAX RETURN. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | true | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | true | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | true | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | true | MaintRacialCompositionRecords |
| Maint Scholarships Records | true | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | true | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | true | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | false | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | false | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | false | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | false | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | false | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | false | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActy |
| Government Financial Aid Received | false | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | false | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | true | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION | Identifier |
| Return Reference | SCHEDULE E LINE 3 | ReturnReference |
| Explanation | A NOTICE IS PLACED IN A STATEWIDE NEWSPAPER STATING THE POLICY | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 527170 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 460418 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 66752 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 52764 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 527170 | GrossReceiptsTotal |
| Charitable Contributions Total | 460418 | CharitableContributionsTotal |
| Gross Revenue Total Events | 66752 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 52764 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 52764 | DirectExpenseSummaryEvents |
| Net Income Summary | 13988 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Deferred Comp Filing OrgDeferredCompFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg |
|---|---|---|---|---|
| LISA HOROWITZ | ||||
| EXECUTIVE DIRECTOR | 191283 | 9564 | 20517 | 221364 |
| BETH GERMAIN | ||||
| CFO | 141724 | 7086 | 20384 | 169194 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | PORTLAND 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. |
| RELATED PARTY INFORMATION AMONG OFFICERS | FORM 990, PAGE 6, PART VI, LINE 2 | ELLEN LIPPMAN STEVE ROSENBERG BOARD MEMBER BOARD MEMBER FAMILY RELATIONSHIP GAYLE ROMAIN BOB PHILIP SECRETARY BOARD MEMBER FAMILY RELATIONSHIP |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | FORM 990 WAS GIVEN TO THE FINANCE COMMITTEE FOR REVIEW. FINANCE COMMITTEE INCLUDES THE TREASURER AND PRESIDENT. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | THE 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. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | COMPARABLES ARE REVIEWED USING INDUSTRY ASSOCIATION DATA AS WELL AS A REVIEW OF THE COMPENSATION OF OTHER SIMILAR POSITIONS VIA 990'S ON GUIDESTAR. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | COMPARABLES ARE REVIEWED USING INDUSTRY ASSOCIATION DATA AS WELL AS A REVIEW OF THE COMPENSATION OF OTHER SIMILAR POSITIONS VIA 990'S ON GUIDESTAR. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST. |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 9 | UNREALIZED GAIN ON INVESTMENTS 21,702 |
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