CFO

2013-02-14T11:33:34-06:00 2012-06-30 JAMES E RICHMAN CPA PC 1 SW COLUMBIA SUITE 400 PORTLAND OR 97258 990 2011-07-01 930504473 PORTLAND JEWISH ACADEMY PORT 5032440126 6651 SW CAPITOL HWY PORTLAND OR 97219 BETH GERMAIN CFO 5032440126 2013-02-08 true JAMES E RICHMAN 5032953780 2013-02-12 X 2011 2016-03-07 17:11:31Z BETH GERMAIN 6651 SW CAPITOL HWY PORTLAND OR 97219 5437573 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. 18 18 174 50 0 863401 772769 4291071 4591999 3585 6357 11452 15058 5169509 5386183 0 0 3934902 4287469 0 43538 1016298 1005261 4951200 5292730 218309 93453 2012790 2091919 1019553 1010761 993237 1081158 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 4094911 4591999 IN THE FISCAL YEAR ENDED JUNE 30, 2012, THE SCHOOL PROVIDES A DAY PROGRAM OF GENERAL AND RELIGIOUS STUDIES FOR APPROXIMATELY 210 STUDENTS FROM PRE-KINDERGARTEN THROUGH 8TH GRADE; CHILDCARE, PRESCHOOL AND AFTERCARE FOR AN ADDITIONAL 30 YOUTH; AND A SUMMER ENRICHMENT PROGRAM IN WHICH APPROXIMATELY 65 YOUTH PARTICIPATED. 4094911 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 false true 0 0 true 174 true false false false false false false false false false false false false X 18 18 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 BOARD MEMBER 1.00 X 0 0 0 EDITH DORSEN PRESIDENT 1.00 X X 0 0 0 ERIC KODESCH TREASURER 1.00 X X 0 0 0 PRISCILLA KOSTINER BOARD MEMBER 1.00 X 0 0 0 SHIRLEE LENSKE BOARD MEMBER 1.00 X 0 0 0 MARK S MEYER BOARD MEMBER 1.00 X 0 0 0 IRV POTTER 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 PAST PRESIDE 1.00 X X 0 0 0 JORDAN SCHNITZER CHAIRMAN 1.00 X X 0 0 0 JEFFREY WEITZ BOARD MEMBER 1.00 X 0 0 0 STACY BARNA BOARD MEMBER 1.00 X 0 0 0 ELLEN LIPPMAN BOARD MEMBER 1.00 X 0 0 0 SUE PERKEL BOARD MEMBER 1.00 X 0 0 0 ALIX NATHAN BOARD MEMBER 1.00 X 0 0 0 BOB PHILIP BOARD MEMBER 1.00 X 0 0 0 JAY ZIDELL BOARD MEMBER 1.00 X 0 0 0 LISA HOROWITZ EXECUTIVE DI 40.00 X 200163 0 29004 BETH GERMAIN CFO 40.00 X 134378 0 26069 MERRILL HENDIN PRINCIPAL 40.00 X 103000 0 5150 437541 60223 3 false true false 175000 427522 170247 772769 TUITION 4591999 4591999 4591999 6357 6357 51790 427522 51390 400 400 MISC REVENUES 14658 14658 14658 5386183 4591999 21415 190770 190770 3170006 2458734 683616 27656 148632 128032 20600 428061 416297 7496 4268 350000 313998 27973 8029 7575 7575 48477 7623 40854 495471 423477 71049 945 24422 11589 12763 70 640 640 136440 126889 9551 21142 20794 348 PROGRAM SUPPLIES AND TECH 115483 115483 SNACKS FOR STUDENTS 32511 32511 OTHER 30400 5800 22151 2449 FIELD TRIPS 21681 21681 71019 12003 58895 121 5292730 4094911 1154281 43538 7959 3173 271862 362700 162198 175000 214060 203858 14033 9685 3042254 2254526 794507 787728 361171 362775 187000 187000 2012790 2091919 612425 586823 407128 423938 1019553 1010761 X 745838 819761 247399 261397 993237 1081158 2012790 2091919 93453 -5532 X true false true X false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false 548171 1604 549775 493597 54574 548171 470675 40382 17460 493597 555382 -54707 30000 470675 1.00000 false false false 2656090 2041197 614893 386164 213329 172835 787728 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 A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AT JUNE 30, 2012. THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS ENDING BEFORE JUNE 30, 2009. true true true true true true true false false false false false false false false false false true AUCTION 479312 427522 51790 51390 479312 427522 51790 51390 51390 400 false false false false false false false false false LISA HOROWITZ 200163 10008 18996 229167 BETH GERMAIN 134378 6717 19352 160447 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.