2012-05-14T09:01:41-05:00 2011-06-30 MORRISON BROWN ARGIZ & FARRA LLC 225 NE MIZNER BLVD SUITE 685 BOCA RATON FL 33432 990 2010-07-01 650006250 PALM BEACH JEWISH COMMUNITY CAMPUS CORP PALM 5614780700 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 KATHY G SIGALL 5614780700 2012-05-09 1 DAVID HOLLANDER 5619092100 2010 2016-02-24 21:20:13Z KATHY G SIGALL 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 5499704 0 X N/A X 1986 FL THE PALM BEACH JEWISH COMMUNITY CAMPUS CORPORATION OWNS AND MAINTAINS PROPERTY FOR THE ADVANCEMENT OF CHARITABLE, EDUCATIONAL, RELIGIOUS, SOCIAL, AND RECREATIONAL PURPOSES. 17 16 0 0 0 0 2636211 1937894 0 0 613938 945876 105279 433386 3355428 3317156 245099 271161 0 0 406050 417166 0 0 0 3101930 3375139 3753079 4063466 -397651 -746310 48142546 49248092 32987534 32857268 15155012 16390824 THE PALM BEACH JEWISH COMMUNITY CAMPUS CORPORATION OWNS AND MAINTAINS PROPERTY FOR THE ADVANCEMENT OF CHARITABLE, EDUCATIONAL, RELIGIOUS, SOCIAL, AND RECREATIONAL PURPOSES. 0 0 4063466 271161 151594 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. 4063466 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 16 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 CFO 5614780700 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 X MICHAEL FALK 2.00 X 0 0 0 STUART KARU 2.00 X 0 0 0 ARNOLD LAMPERT 2.00 X 0 0 0 LARRY ABRAMSON 2.00 X 0 0 0 STACEY LEVY 2.00 X 0 0 0 PAUL GROSS 2.00 X 0 0 0 STEVE ELLISON 2.00 X 0 0 0 DR NORMA J SHULMAN-WALTZER 2.00 X 0 0 0 BOWIE JACOBSON 2.00 X 0 0 0 DARYL CRAMER 2.00 X 0 0 0 IRA GERSTEIN 2.00 X 0 0 0 JEFF MOOALLEM 2.00 X 0 0 0 MARTY LIST 2.00 X 0 0 0 ARTHUR LORING 2.00 X 0 0 0 MARK LEVY 2.00 X 0 0 0 RICHARD BAER 2.00 X 0 0 0 RON PERTNOY 2.00 X 0 0 0 JEFFREY KLEIN 35.00 X 0 372172 100892 0 372172 100892 0 0 1 0 FLORIDA MECHANICAL LLC 3615 FISCAL CT RIVIERA BEACH FL 33404 AIR/HEATING SERVICE 248198 G4S SECURITY SOLUTIONS PO BOX 277469 ATLANTA GA 30384 SECURITY 149104 GARDENSCAPES OF THE PALM BEACHES PO BOX 33 LOXAHATCHEE FL 33470 LAWN/LANDSCAPING SERVICE 148117 NORTHERN TRUST 801 CANAL STREET CHICAGO IL 60607 LETTER OF CREDIT/ BONDS 121521 4 1937894 1937894 382521 382521 281792 281792 281792 281792 2745903 2182548 563355 563355 563355 MISCELLANEOUS INCOME 900099 151594 151594 151594 3317156 151594 0 1227668 271161 271161 338985 338985 16989 16989 36162 36162 25030 25030 9339 9339 433673 433673 7075 7075 268268 268268 1327672 1327672 359812 359812 REPAIRS AND MAINTENANCE 601902 601902 SECURITY 209426 209426 PROFESSIONAL FEES 107700 107700 KASHRUT 37739 37739 MISCELLANEOUS 12533 12533 4063466 4063466 0 0 10694439 10543497 370 0 59726 8000 730046 713538 35112856 17920801 18373135 17192055 13918967 16413731 4365863 4377271 48142546 49248092 151727 253587 18500000 18500000 9904511 9694790 4431296 4408891 32987534 32857268 X 15155012 16390824 15155012 16390824 48142546 49248092 X -746310 1982122 X X 0 1 1 X 0 X 3947179 3404512 2328114 2636211 1937894 14253910 3947179 3404512 2328114 2636211 1937894 14253910 14253910 636835 424760 222653 613938 382521 2280707 4800 706056 42995 34501 151594 939946 17474563 0.81570 0.84520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3248268 3248268 28353453 17920801 10432652 3143925 3143925 367210 367210 17192055 VARIOUS INVESTMENTS 16413731 F 16413731 DUE FROM AFFILIATE 4377271 4377271 ALLOCATIONS PAYABLE 223066 OBLIGATIONS UNDER CAPITAL LEASES 139130 DUE TO FEDERATION PALM BEACH 4046695 4408891 3317156 4063466 -746310 1982120 2 1982122 1235812 7515243 1982120 2215967 4198087 3317156 0 3317156 6279433 2215967 2215967 4063466 0 4063466 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2011 AND 2010, THE FEDERATION GENERATED UNRELATED BUSINESS INCOME AND LOSSES FROM CERTAIN ALTERNATIVE INVESTMENTS. 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 YEARS BEFORE 2008. 1 JEWISH FAMILY & CHILDREN'S SERVICE OF PALM BEACH COUNTY 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. JEWISH COMMUNITY CENTER OF THE GREATER PALM BEACHES INC 8500 JOG ROAD BOYNTON BEACH FL 33437 591582799 501(C)(3) 31856 FAIR MARKET VALUE N/A GENERAL SUPPORT TO CARRYOUT THE MISSION OF THE ORGANIZATION. ARTHUR I MEYER JEWISH ACADEMY 3261 NORTH MILITARY TRAIL WEST PALM BEACH FL 33409 591491258 501(C)(3) 7975 FAIR MARKET VALUE N/A GENERAL SUPPORT TO CARRYOUT THE MISSION OF THE ORGANIZATION. JEWISH FEDERATION OF PALM BEACH COUNTY INC 4601 COMMUNITY DRIVE WEST PALM BEACH FL 33417 590948696 501(C)(3) 11022 FAIR MARKET VALUE N/A GENERAL SUPPORT TO CARRYOUT THE MISSION OF THE ORGANIZATION. 4 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 JEFFREY KLEIN 0 357314 0 0 0 14858 0 79600 0 21292 0 473064 0 0 RONALD PERTNOY JEWISH COMMUNITY CAMPUS PRESIDENT 12735 BUILDING REPAIRS 0 FORM 990, PART VI, SECTION A, LINE 2 MARK F. LEVY IS HUSBAND TO STACEY LEVY STUART KARU IS HUSBAND OF TAMMY KARU AND EMPLOYEE OF THE ORGANIZATION BOTH MARK F. LEVY AND STACEY LEVY HAVE 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 4 MEMBER 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 AND 990-T INFORMATION IS AVAILABLE 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 1,982,120. ROUNDING 2. TOTAL TO FORM 990, PART XI, LINE 5: 1,982,122. 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. 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) 170(B)(1) (A)(VI) JEWISH FEDERATION OF PALM BEACH COUNTY INC 1 0 0 1 1 1 0 0 0 1 0 0 0 0 1 0 0 0 0 THE JEWISH FEDERATION OF PALM BEACH COUNTY INC C 1938265 CASH THE JEWISH FEDERATION OF PALM BEACH COUNTY INC D 2826596 CASH THE JEWISH FEDERATION OF PALM BEACH COUNTY INC E 18500000 MARKET VALUE THE JEWISH FEDERATION OF PALM BEACH COUNTY INC E 9357372 MARKET VALUE THE JEWISH FEDERATION OF PALM BEACH COUNTY INC E 4046695 CASH THE JEWISH FEDERATION OF PALM BEACH COUNTY INC I 2215967 MARKET VALUE THE JEWISH FEDERATION OF PALM BEACH COUNTY INC N 0 CASH