2014-05-01T16:09:16-05:00 2013-06-30 JAMES E RICHMAN CPA PC 1 SW COLUMBIA SUITE 400 PORTLAND OR 97258 990 2012-07-01 930504473 PORTLAND JEWISH ACADEMY PORT 5032440126 6651 SW CAPITOL HWY PORTLAND OR 97219 BETH GERMAIN 5032440126 2014-04-25 true JAMES E RICHMAN 5032953780 2014-04-25 X 2012 2015-11-30 17:44:51Z BETH GERMAIN 6651 SW CAPITOL HWY PORTLAND OR 97219 5575585 false X WWW.PORTLANDJEWISHACADEMY.ORG X 1975 OR 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. 16 16 184 50 0 772769 843383 4591999 4637524 6357 12720 15058 29194 5386183 5522821 0 0 4287469 4289606 0 52744 1005261 1124583 5292730 5414189 93453 108632 2091919 2337805 1010761 1126313 1081158 1211492 X 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. false false 4097975 4637524 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. 4097975 true true false false false false false false false true true true false false false true false false true false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 0 0 true 184 true false false false false false false false false false false false false X 16 16 true false false false false false false true true false false true true true true true true true true true true OR X X BETH GERMAIN 5032440126 6551 SW CAPITAL HIGHWAY PORTLAND OR 97219 BARRY BENSON 1.00 X X 0 0 0 EDITH DORSEN 1.00 X X 0 0 0 ERIC KODESCH 1.00 X 0 0 0 ALISON ROSENFELD 1.00 X 0 0 0 ANDREA SANCHEZ 1.00 X 0 0 0 JONATHAN GLASS 1.00 X X 0 0 0 JOE MULLIN 1.00 X 0 0 0 GAYLE ROMAIN 1.00 X X 0 0 0 STEVE ROSENBERG 1.00 X 0 0 0 JERRY SADIS 1.00 X X 0 0 0 JORDAN SCHNITZER 1.00 X X 0 0 0 STACY BARNA 1.00 X 0 0 0 ELLEN LIPPMAN 1.00 X 0 0 0 BRIAN CARLETON 1.00 X 0 0 0 BOB PHILIP 1.00 X X 0 0 0 JAY ZIDELL 1.00 X 0 0 0 LISA HOROWITZ 40.00 X 191283 0 30081 BETH GERMAIN 40.00 X 141724 0 27470 MERRILL HENDIN 40.00 X 104545 0 5227 437552 62778 3 false true false 190000 460418 192965 843383 TUITION 4637524 4637524 4637524 12720 12720 66752 460418 52764 13988 13988 MISC REVENUES 15206 15206 15206 5522821 4637524 41914 202909 202909 3178495 2595906 545567 37022 120353 73943 46410 436446 349035 82118 5293 351403 263017 79205 9181 10400 2375 8025 43128 4041 39087 532778 443426 88378 974 25537 16318 9144 75 948 948 105865 98454 7411 20255 20255 PROGRAM SUPPLIES AND TECH 135222 134123 1099 OTHER 118957 3780 115177 BAD DEBTS 35118 30917 4201 SNACKS FOR STUDENTS 32133 32133 64242 30252 33791 199 5414189 4097975 1263470 52744 3173 3155 362700 546684 175000 190000 203858 194065 9685 29646 3149358 2360391 787728 788967 362775 398288 187000 187000 2091919 2337805 586823 681675 423938 444638 1010761 1126313 X 819761 935499 261397 275993 1081158 1211492 2091919 2337805 108632 21702 X true X false true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 549775 35513 585288 548171 1604 549775 493597 54574 548171 470675 40382 17460 493597 555382 -54707 30000 470675 1.00000 false false 2672048 2096662 575386 477310 263729 213581 788967 REAL ESTATE 187000 F 187000 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. true true true true true true true false false false false false false false false false false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 A NOTICE IS PLACED IN A STATEWIDE NEWSPAPER STATING THE POLICY AUCTION 527170 460418 66752 52764 527170 460418 66752 52764 52764 13988 false false false false false false false false false LISA HOROWITZ 191283 9564 20517 221364 BETH GERMAIN 141724 7086 20384 169194 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