2012-03-20T17:47:47-05:00 2011-08-31 CBIZ GOLDSTEIN LEWIN 1675 N MILITARY TRAIL FIFTH FLOOR BOCA RATON FL 33486 990 2010-09-01 591945109 JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC JEWI 5618523100 9901 DONNA KLEIN BLVD BOCA RATON FL 33428 MEL LOWELL 5618523100 2012-03-20 1 GERALD R LEWIN 5619945050 2010 2016-02-24 21:20:13Z MEL LOWELL 9901 DONNA KLEIN BLVD BOCA RATON FL 33428 25366013 0 X WWW.JEWISHBOCA.ORG X 1979 FL TO FURTHER THE WELFARE OF THE JEWISH COMMUNITY IN SOUTH PALM BEACH COUNTY AND ELSEWHERE. 87 86 96 150 0 0 15852717 21774571 1039968 909020 -37229 1908264 385612 774158 17241068 25366013 8861882 6815774 0 0 0 0 0 0 1296211 7726793 8660982 16588675 15476756 652393 9889257 81414446 105738205 30477571 41097448 50936875 64640757 X TO SUSTAIN THE JEWISH COMMUNITY LOCALLY AND WORLDWIDE, AND CREATE A JEWISH FUTURE AND SUPPORT JEWISH PEOPLE WORLDWIDE. 0 0 1224914 0 JEWISH FEDERATIONS OF NORTH AMERICA - SUPPORTS VARIOUS LOCAL REGIONAL NATIONAL AND OVERSEAS RECIPIENTS. 3094501 4380 ALLOCATIONS TO COMMUNITY PARTNERSHIP ENTITIES AND AFFILIATES. 1961487 0 GRANTS AND ALLOCATIONS TO OTHER LOCAL AND NON-LOCAL NOT-FOR-PROFIT BENEFICIARIES. 6268661 1678798 VARIOUS PROGRAMS TO FURTHER THE WELFARE OF THE LOCAL AND NON-LOCAL JEWISH COMMUNITY. 534872 0 GRANTS AND ALLOCATIONS TO OTHER NOT-FOR-PROFIT BENEFICIARIES. 6803533 1678798 13084435 1 0 0 0 1 0 0 0 1 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 0 0 0 0 0 0 0 1 1 0 0 0 0 1 49 0 1 96 1 0 0 0 0 0 0 0 0 1 0 X 87 86 1 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X X MEL LOWELL COO AND CFO 5618523100 9901 DONNA KLEIN BLVD BOCA RATON FL 33428 ELLIOT ALLSWANG 0.30 X 0 0 0 JEROME ALTHEIMER 0.00 X 0 0 0 LAWRENCE D ALTSCHUL 0.00 X 0 0 0 MARGIE B BAER 5.00 X 0 0 0 MICHAEL BECKERMAN 5.00 X 0 0 0 ML BEDOWITZ 5.00 X 0 0 0 LAURENCE BLAIR 5.00 X 0 0 0 MARIANNE BOBICK 0.00 X 0 0 0 EDWARD I BURNS 0.00 X 0 0 0 DANA CHARLES-KODNER 0.00 X 0 0 0 DR MELVIN R CLAYMAN 0.00 X 0 0 0 HELEN COHAN 10.00 X 0 0 0 PAMELA COHEN 10.00 X 0 0 0 JILL DEUTCH 20.00 X 0 0 0 BRYAN DROWOS 0.00 X 0 0 0 RABBI DAVID ENGLANDER 5.00 X 0 0 0 KAROLA F EPSTEIN 0.00 X 0 0 0 BARBARA FEINGOLD 5.00 X 0 0 0 JEFFREY FEINGOLD 0.00 X 0 0 0 DALE FILHABER 5.00 X 0 0 0 WESLEY FINCH 20.00 X 0 0 0 MERYL GALLATIN 25.00 X 0 0 0 LOUISE GALPERN 10.00 X 0 0 0 DAVID GALPERN 5.00 X 0 0 0 RANI H GARFINKLE 20.00 X 0 0 0 HERBERT GIMELSTOB 0.00 X 0 0 0 ARTHUR GOLDBERG 0.00 X 0 0 0 RABBI EFREM GOLDBERG 5.00 X 0 0 0 GERALD GOLDEN 0.00 X 0 0 0 GLEN GOLISH 5.00 X 0 0 0 KINNIE GORELICK 5.00 X 0 0 0 ALBERT GORTZ 5.00 X 0 0 0 EMILY GRABELSKY 20.00 X 0 0 0 DR STEPHEN GRABELSKY 5.00 X 0 0 0 GAIL GREENSPOON 20.00 X 0 0 0 ERIC GUTMANN 5.00 X 0 0 0 DEBRA HALPERIN 20.00 X 0 0 0 STEWART G HARRIS 5.00 X 0 0 0 JEFFREY HARRIS 5.00 X 0 0 0 DAVID G HAST 0.00 X 0 0 0 ADELE HAST 5.00 X 0 0 0 SHELLY PECHTER HIMMELRICH 0.30 X 0 0 0 ANNE L JACOBSON 20.00 X 0 0 0 BETTY KANE 20.00 X 0 0 0 THOMAS R KAPLAN 5.00 X 0 0 0 STEWART KASEN 0.00 X 0 0 0 DANIEL J KATZ 1.00 X 0 0 0 HOWARD S KAYE 5.00 X 0 0 0 DAVID KIRSCHNER 5.00 X 0 0 0 ELLIOT S KOOLIK 10.00 X 0 0 0 ELYSSA KUPFERBERG 10.00 X 0 0 0 GAIL RUBIN KWAL 0.00 X 0 0 0 APRIL E LEAVY 10.00 X 0 0 0 MURRAY LEIPZIG 0.00 X 0 0 0 RABBI DANIEL LEVIN 5.00 X 0 0 0 ABNER LEVINE 0.00 X 0 0 0 DOROTHY LIPSON 0.00 X 0 0 0 ROXANE FRECHIE LIPTON 10.00 X 0 0 0 MICHAEL LIPTON 5.00 X 0 0 0 STEPHEN A MENDELSOHN 5.00 X 0 0 0 LISA MINTZ 1.00 X 0 0 0 JOSEPH S MISHKIN 25.00 X 0 0 0 JEFFREY NEWMAN 5.00 X 0 0 0 CINDY O NIMHAUSER 5.00 X 0 0 0 JAMES H NOBIL 5.00 X 0 0 0 STEPHANIE OWITZ 5.00 X 0 0 0 LAWRENCE PHILLIPS 1.00 X 0 0 0 BARRY PODOLSKY 5.00 X 0 0 0 DAVID PRATT 10.00 X 0 0 0 CLARICE F PRESSNER 0.00 X 0 0 0 WENDY PRESSNER 0.00 X 0 0 0 SUSAN RAHN 0.00 X 0 0 0 SEYMOUR RAPPAPORT 0.00 X 0 0 0 MARCY ROBBINS 5.00 X 0 0 0 ANDREW S ROBINS 5.00 X 0 0 0 MICHAEL ROSE 5.00 X 0 0 0 JILL ROSE 5.00 X 0 0 0 AMY ROSS 10.00 X 0 0 0 ROBIN RUBIN 10.00 X 0 0 0 GORDON SALGANIK 5.00 X 0 0 0 JEFFREY SANDELMAN 5.00 X 0 0 0 ELLEN R SARNOFF 40.00 X 0 0 0 BURT SATZBERG 0.00 X 0 0 0 MARK SCHAUM 0.00 X 0 0 0 DR DAVID SCHIMEL 5.00 X 0 0 0 DOROTHY P SEAMAN 5.00 X 0 0 0 JANET SHERR 0.00 X 0 0 0 RON SIEGEL 0.00 X 0 0 0 RICHARD SIEMENS 0.00 X 0 0 0 JOSEPH SITRICK 5.00 X 0 0 0 CAROL SMOKLER 10.00 X 0 0 0 SHIRLEY SOLOMON 5.00 X 0 0 0 ALLAN B SOLOMON 0.00 X 0 0 0 GADI SOUED 0.00 X 0 0 0 NAOMI STEINBERG 15.00 X 0 0 0 RABBI DAVID STEINHARDT 5.00 X 0 0 0 TED STRUHL 5.00 X 0 0 0 JAY WEINBERG 0.00 X 0 0 0 MICHAEL J WEINBERG 5.00 X 0 0 0 DOROTHY MEYERS WIZER 10.00 X 0 0 0 LESLEY ZAFRAN 1.00 X 0 0 0 MARVIN ZALE 0.00 X 0 0 0 ETTA GROSS ZIMMERMAN 5.00 X 0 0 0 RAYMOND ZIMMERMAN 0.00 X 0 0 0 BETTY ZINMAN 0.00 X 0 0 0 WILLIAM BERNSTEIN 40.00 X 419899 0 8205 MEL LOWELL 40.00 X 117778 117778 44676 IRV GEFFEN 40.00 X 242078 0 27249 MARLA EGERS 40.00 X 157983 0 4337 ANDREW ROSE 40.00 X 150616 0 4764 LAURIE SEMO 40.00 X 131642 0 4111 1219996 117778 93342 6 0 1 0 SAGEVIEW CONSULTING 11 PENN PLAZA 5TH FLOOR NEW YORK NY 10001 HUMAN RESOURCES / BENEFITS CONSULTANTS 315585 PROSKAUER ROSE LLP 2255 GLADES ROAD SUITE 340 WEST BOCA RATON FL 33431 LEGAL - CCRC PRE-DEV COSTS 135278 CBIZ GOLDSTEIN LEWIN MHM 1675 N MILITARY TRAIL 5TH FLOOR BOCA RATON FL 33486 AUDIT / ACCOUNTING / TAX CONSULTING SERV 108700 GREENBERG TRAURIG PA 5100 TOWN CENTER CIRCLE STE 400 BOCA RATON FL 33486 LEGAL - CCRC PRE-DEV COSTS 100244 4 21774571 21774571 JEWISH EDUCATION COMM 624100 530187 530187 GENERAL FUND SERVICES 624100 236492 236492 JEWISH COMMUNITY FDN. 624100 142341 142341 909020 492932 492932 1415332 1415332 1415332 1415332 MISCELLANEOUS INCOME 624100 657855 657855 ADVERTISING INCOME 624100 77408 77408 RAFFLE INCOME 624100 38895 38895 774158 25366013 1683178 0 1908264 6815774 6815774 SEE SCHEDULE ATTACHED 8660982 6268661 1096110 1296211 15476756 13084435 1096110 1296211 3482350 2526004 5389287 5373006 338683 221481 522635 200487 51956173 66842908 19725318 30574319 81414446 105738205 1069885 1998953 7154480 4819986 314453 1199416 21938753 33079093 30477571 41097448 X 33840202 46479587 7796019 8860516 9300654 9300654 50936875 64640757 81414446 105738205 X 9889257 3814625 X X 0 1 1 X 0 X 29434388 25575273 16984369 15852717 21774571 109621318 29434388 25575273 16984369 15852717 21774571 109621318 109621318 1609974 1319649 604536 451533 492932 4478624 280184 303155 437532 385612 774158 2180641 116280583 4877858 0.94270 0.94210 X 239 7632685 1957675 20787188 1 1 39471905 8843631 5242356 3204101 50353791 37946978 3522762 -121801 1876034 39471905 38885067 3231714 -443921 10548970 31123890 0.54450 0.18470 0.27080 0 0 0 ALTERNATIVE INVESTMENTS 437516 F CERTIFICATES OF DEPOSIT 1050230 F CORPORATE BONDS 1406598 F EQUITIES 838854 F ISRAEL BONDS 3247862 F JUF INVESTMENT PORTFOLIO 50511701 F MONEY MARKET FUNDS 4799633 F MUTUAL FUNDS 3628281 F OTHER INVESTMENTS 756280 F REAL ESTATE HOLDINGS 165953 F 66842908 DUE FROM FTS 415221 DUE FROM FACILITIES 18636278 CONSTRUCTION IN PROGRESS 916315 BOND ANTICIPATION NOTES RECEIVABLE 7395841 PRE-DEVELOPMENT COSTS - SINAI RESIDENCES OF BOCA RATON 3210664 30574319 LIABILITY UNDER UNITRUST AGREEMENTS 3244920 CAPITALIZED LEASE OBLIGATIONS 150179 DUE TO COMMUNITY PARTNERSHIP ENTITIES 9959287 BOND PAYABLE 6110000 DUE TO OTHER ENTITIES 3231458 REVOLVING LOAN PAYABLE 933249 BOND ANTICIPATION NOTES PAYABLE 9450000 33079093 25366013 15476756 9889257 3814625 3814625 13703882 29180724 3451732 362979 3814711 25366013 0 25366013 15476756 0 15476756 0 15476756 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED TO ACHIEVE THE ORGANIZATION'S EXEMPT PURPOSE. PLEASE NOTE THAT SINCE THE AUDITED FINANCIALS COMBINE THE DONOR ADVISED FUND BALANCES AND THE ENDOWMENT FUND BALANCES, THE COMBINED TOTALS OF THESE AMOUNTS ARE BEING INCLUDED ON SCHEDULE D, PART V. THE DONOR ADVISED FUND BALANCES ALONE ARE BEING INCLUDED ON SCHEDULE D, PART I. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE FEDERATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FEDERATION AND RECOGNIZE A TAX LIABILITY IF THE FEDERATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE FEDERATION'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FEDERATION AND HAS CONCLUDED THAT AS OF AUGUST 31, 2011, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 8 - OTHER ADJUSTMENTS: UNREALIZED GAINS FROM INVESTMENTS - UNRESTRICTED 2,195,240. UNREALIZED GAINS FROM INVESTMENTS - TEMP RESTRICTED 1,256,492. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 362,893. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST TRUSTS 362,893. RECLASSIFICATION OF PRIOR YEAR INTEREST FROM CCRC 86. 0 VARIOUS GRANTS & ALLOCATIONS - AVAILABLE UPON REQUEST 9901 DONNA KLEIN BLVD BOCA RATON FL 33428 999999999 2091653 BOOK TO ASSIST THE ORGANIZATIONS IN ACHIEVING THEIR EXEMPT PURPOSES. JEWISH FEDERATIONS OF NORTH AMERICA 25 BROADWAY STE 1700 NEW YORK NY 10041 131624240 501(C)(3) 1224914 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. ADOLPH & ROSE LEVIS JEWISH COMMUNITY CENTER INC 9801 DONNA KLEIN BLVD BOCA RATON FL 33428 651127438 501(C)(3) 133000 904871 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. JEWISH ASSOCIATION FOR RESIDENTIAL CARE INC 21160 95TH AVE SOUTH BOCA RATON FL 33428 651131701 501(C)(3) 180000 126891 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. RUTH RALES JEWISH FAMILY SERVICE INC 21300 RUTH BARON COLEMAN BLVD BOCA RATON FL 33428 651115689 501(C)(3) 671092 297508 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. DONNA KLEIN JEWISH ACADEMY INC 9701 DONNA KLEIN BLVD BOCA RATON FL 33428 651129890 501(C)(3) 274600 511039 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. B'NAI B'RITH YOUTH ORGANIZATION 5850 PINE ISLAND RD DAVIE FL 33328 311794932 501(C)(3) 3840 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. BIRTHRIGHT ISRAEL NORTH AMERICA INC C/O UJC 25 BROADWAY STE 1700 NEW YORK NY 10041 133931912 501(C)(3) 17466 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. THE WEINBAUM YESHIVA HIGH SCHOOL INC 7902 MONTOYA CIRCLE BOCA RATON FL 33433 650781573 501(C)(3) 107100 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. HILLEL DAY SCHOOL INC 21011 95TH AVE SOUTH BOCA RATON FL 33428 650489297 501(C)(3) 189900 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. TORAH ACADEMY OF BOCA RATON INC 447 NW SPANISH RIVER BLVD BOCA RATON FL 33431 650788118 501(C)(3) 81900 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. 10 1 X X X X 0 0 0 0 0 0 0 0 0 WILLIAM BERNSTEIN 389749 0 0 0 30150 0 8205 0 0 0 428104 0 0 0 MEL LOWELL 111379 111379 0 0 6399 6399 22338 22338 0 0 140116 140116 0 0 IRV GEFFEN 202573 0 0 0 39505 0 27249 0 0 0 269327 0 0 0 MARLA EGERS 147570 0 0 0 10413 0 4337 0 0 0 162320 0 0 0 ANDREW ROSE 146430 0 0 0 4186 0 4764 0 0 0 155380 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 AL GORTZ, ASSISTANT TREASURER, AND ANDREW ROBINS, PAST CHAIR, ARE BOTH PARTNERS AT PROSKAUER ROSE LLP, ATTORNEYS AT LAW. FORM 990, PART VI, SECTION A, LINE 7A THERE IS A NOMINATING COMMITTEE OF THE BOARD OF DIRECTORS THAT IS RESPONSIBLE FOR SELECTING THE ORGANIZATION'S OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B THERE IS A CHECK AND BALANCE (GOVERNANCE) PROCESS WHICH REQUIRES VETTING THROUGH SEVERAL COMMITTEES BEFORE VOTE AND FINAL APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY LAURIE SEMO, VICE PRESIDENT OF FINANCE. IT IS THEN VETTED BY THE COO/CFO, WHO ALSO SIGNS THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS ENFORCED THROUGH THE BOARD OF DIRECTORS. THE BOARD MEMBERS ARE GIVEN A CONFLICT OF INTEREST POLICY ANNUALLY AND MUST ACKNOWLEDGE IN WRITING THAT IT WAS RECEIVED. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S CEO'S SALARY IS DETERMINED BY THE PERSONNEL COMMITTEE AND THE BOARD OF DIRECTORS. THE ORGANIZATION'S KEY EMPLOYEES' SALARIES ARE DETERMINED BY A SEARCH TEAM THAT ANALYZES THE SALARIES OF KEY EMPLOYEES FROM OTHER LOCAL FEDERATIONS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS WILL BE FURNISHED UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: UNREALIZED GAINS FROM INVESTMENTS - UNRESTRICTED 2,195,240. UNREALIZED GAINS FROM INVESTMENTS - TEMP RESTRICTED 1,256,492. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 362,893. TOTAL TO FORM 990, PART XI, LINE 5: 3,814,625. EXPLANATION FOR QUESTION 2C FORM 990, PAGE 12, PART XII, QUESTION 2C NO CHANGE IN PROCESS FROM THE PRIOR YEAR NOTED. FEDERATION CCRC DEVELOPMENT LLC 9901 DONNA KLEIN BLVD BOCA RATON FL 334281788 272015285 PROVIDE A PLANNED CONTINUING CARE RETIREMENT COMMUNITY FL 0 11310214 JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC JEWISH COMMUNITY FACILITIES CORPORATION 9901 DONNA KLEIN BLVD BOCA RATON FL 334281788 650446896 HOLD TITLE TO, COLLECT INCOME FROM AND MANAGE REAL PROPERTY FL 501(C)(2) 0 FEDERATION TRANSPORTATION SERVICES INC 9901 DONNA KLEIN BLVD BOCA RATON FL 334281788 650409644 PROVIDE TRANSPORTATION AND RELATED SERVICES FL 501(C)(3) 170(B)(1)(A)(VI) 0 0 0 0 1 0 0 0 0 0 0 1 0 1 1 1 0 0 0 FEDERATION TRANSPORTATION SERVICES INC D 415221 CASH VALUE JEWISH COMMUNITY FACILITIES CORPORATION D 18636278 CASH VALUE JEWISH COMMUNITY FACILITIES CORPORATION N 312216 CASH VALUE JEWISH COMMUNITY FACILITIES CORPORATION O 162346 CASH VALUE FEDERATION TRANSPORTATION SERVICES INC O 11846 CASH VALUE JEWISH COMMUNITY FACILITIES CORPORATION K 0 NO VALUE JEWISH COMMUNITY FACILITIES CORPORATION M 0 NO VALUE FEDERATION TRANSPORTATION SERVICES INC K 0 NO VALUE FEDERATION TRANSPORTATION SERVICES INC M 0 NO VALUE