PORTLAND JEWISH ACADEMY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
PORTLAND JEWISH ACADEMY (EIN 93-0504473)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-22
IRS object ID
202611129349301621
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2026-04-22T22:22:53-04:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN824091509PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1JAMES E RICHMAN CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13269 NE ALAMEDA TERRACEAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97212ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN930504473EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PORTLAND JEWISH ACADEMYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPORTBusinessNameControlTxt
Phone5032440126PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16651 SW CAPITOL HWYAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSTEVEN ALBERTPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5032440126PhoneNum
Signature2025-04-20SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJAMES E RICHMANPreparerPersonNm
PTINP00088854PTIN
Phone5032953780PhoneNum
Preparation2026-04-22PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEVEN ALBERTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line16651 SW CAPITAL HWYAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$9,046,837GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PORTLANDJEWISHACADEMY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1975FormationYr
Legal Domicile StateORLegalDomicileStateCd
Activity Or MissionPORTLAND JEWISH ACADEMY PROVIDES AN ACADEMICALLY RICH, VALUES-BASED EDUCATION THAT SUPPORTS THE SOCIAL, EMOTIONAL AND SPIRITUAL GROWTH OF CHILDREN FROM INFANTS THROUGH EIGHTH GRADE. CONTINUED ON SCHEDULE O.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee171TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$1,245,468PYContributionsGrantsAmt
CY Contributions Grants$1,220,564CYContributionsGrantsAmt
PY Program Service Revenue$7,326,842PYProgramServiceRevenueAmt
CY Program Service Revenue$7,600,934CYProgramServiceRevenueAmt
PY Investment Income$277,145PYInvestmentIncomeAmt
CY Investment Income$214,666CYInvestmentIncomeAmt
PY Other Revenue-$4,517PYOtherRevenueAmt
CY Other Revenue-$72,404CYOtherRevenueAmt
PY Total Revenue$8,844,938PYTotalRevenueAmt
CY Total Revenue$8,963,760CYTotalRevenueAmt
PY Grants And Similar Paid$838,598PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$1,818,288CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,470,025PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$6,643,750CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$171,848CYTotalFundraisingExpenseAmt
PY Other Expenses$1,580,776PYOtherExpensesAmt
CY Other Expenses$1,610,076CYOtherExpensesAmt
PY Total Expenses$8,889,399PYTotalExpensesAmt
CY Total Expenses$10,072,114CYTotalExpensesAmt
PY Revenues Less Expenses-$44,461PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,108,354CYRevenuesLessExpensesAmt
Total Assets BOY$9,403,832TotalAssetsBOYAmt
Total Assets EOY$8,528,176TotalAssetsEOYAmt
Total Liabilities BOY$1,471,931TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,243,035TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,931,901NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$7,285,141NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPORTLAND JEWISH ACADEMY PROVIDES AN ACADEMICALLY RICH, VALUES-BASED EDUCATION THAT SUPPORTS THE SOCIAL, EMOTIONAL AND SPIRITUAL GROWTH OF CHILDREN FROM INFANTS THROUGH EIGHTH GRADE. CONTINUED ON SCHEDULE O.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$8,293,709ExpenseAmt
Grant$1,818,288GrantAmt
Revenue$7,600,934RevenueAmt
DescIN THE FISCAL YEAR ENDED JUNE 30, 2025, THE SCHOOL PROVIDED A DAY PROGRAM OF GENERAL AND RELIGIOUS STUDIES FOR APPROXIMATELY 170 STUDENTS FROM KINDERGARTEN THROUGH 8TH GRADE AND APPROXIMATELY 106 YOUTH IN PRESCHOOL AND CHILDCARE; AND A SUMMER ENRICHMENT PROGRAM IN WHICH APPROXIMATELY 177 YOUTH PARTICIPATED.Desc
Total Program Service Expenses$8,293,709TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee171EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VentureYes (true)InvestmentInJointVentureInd
Written Policy Or ProcedureYes (true)WrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonBETH GERMAINPersonNm
Phone5032440126PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line16551 SW CAPITAL HIGHWAYAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtHighest Compensated EmployeeHighestCompensatedEmployeeInd
NADINE GARTNER
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
JASON ZIDELL
IMMEDIATE PA1.00Yes (X)Yes (X)$0$0$0
JOHN EMSHWILLER
VIP OF FACIL1.00Yes (X)Yes (X)$0$0$0
DAVID SOLONDZ
VP OF STRATE1.00Yes (X)Yes (X)$0$0$0
NATE SMITH
TREASURER1.00Yes (X)Yes (X)$0$0$0
NAOMI HARWIN
SECRETARY1.00Yes (X)Yes (X)$0$0$0
ERIC BRICKENSTEIN
BOARD MEMBER1.00Yes (X)$0$0$0
NICOLE FRISCH
BOARD MEMBER1.00Yes (X)$0$0$0
MARNI GLICK
BOARD MEMBER1.00Yes (X)$0$0$0
ARIELLE GORANSON
BOARD MEMBER1.00Yes (X)$0$0$0
CHRIS HATHAWAY
BOARD MEMBER1.00Yes (X)$0$0$0
MARTHA IZENSON
BOARD MEMBER1.00Yes (X)$0$0$0
MICHELLE KASHINSKY
BOARD MEMBER1.00Yes (X)$0$0$0
DANELLE ROMAIN
BOARD MEMBER1.00Yes (X)$0$0$0
SANDRA VALLE
BOARD MEMBER1.00Yes (X)$0$0$0
TAMAR WYTE-LAKE
BOARD MEMBER1.00Yes (X)$0$0$0
STEVEN ALBERT
EXECUTIVE DI20.00Yes (X)$269,851$0$22,73320.00
BETH GERMAIN
CFO20.00Yes (X)$208,978$0$19,68920.00
MERRILL HENDIN
PRINCIPAL40.00$147,951$0$16,638Yes (X)
ERIKA SAIERS
DIR EARLY CH40.00$106,280$0$14,554Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$733,060TotalReportableCompFromOrgAmt
Total Other Compensation$73,614TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$147,000FederatedCampaignsAmt
Fundraising$636,630FundraisingAmt
Government Grants$150,000GovernmentGrantsAmt
All Other Contributions$286,934AllOtherContributionsAmt
Noncash Contributions$82,322NoncashContributionsAmt
Total Contributions$1,220,564TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescTUITIONDesc
Total Revenue Column$7,600,934TotalRevenueColumnAmt
Related Or Exempt Func Income$7,600,934RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$7,600,934TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$214,666TotalRevenueColumnAmt
Exclusion$214,666ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$10,673FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$636,630ContriRptFundraisingEventAmt
Fundraising Direct Expenses$83,077FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$72,404TotalRevenueColumnAmt
Exclusion-$72,404ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,963,760TotalRevenueColumnAmt
Related Or Exempt Func Income$7,600,934RelatedOrExemptFuncIncomeAmt
Exclusion$142,262ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$926,148TotalAmt
Program Services$926,148ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$892,140TotalAmt
Program Services$892,140ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$266,808TotalAmt
Management And General$221,503ManagementAndGeneralAmt
Fundraising$45,305FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,093,223TotalAmt
Program Services$4,242,983ProgramServicesAmt
Management And General$794,851ManagementAndGeneralAmt
Fundraising$55,389FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$198,221TotalAmt
Program Services$136,787ProgramServicesAmt
Management And General$60,027ManagementAndGeneralAmt
Fundraising$1,407FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$580,901TotalAmt
Program Services$481,707ProgramServicesAmt
Management And General$90,134ManagementAndGeneralAmt
Fundraising$9,060FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$504,597TotalAmt
Program Services$380,458ProgramServicesAmt
Management And General$100,990ManagementAndGeneralAmt
Fundraising$23,149FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$63,306TotalAmt
Program Services$24,291ProgramServicesAmt
Management And General$39,015ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$67,816TotalAmt
Program Services$2,279ProgramServicesAmt
Management And General$65,537ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$763,373TotalAmt
Program Services$677,853ProgramServicesAmt
Management And General$66,436ManagementAndGeneralAmt
Fundraising$19,084FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$25,739TotalAmt
Program Services$8,798ProgramServicesAmt
Management And General$16,941ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$30,967TotalAmt
Program Services$24ProgramServicesAmt
Management And General$30,943ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$166,742TotalAmt
Program Services$155,070ProgramServicesAmt
Management And General$7,503ManagementAndGeneralAmt
Fundraising$4,169FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$35,566TotalAmt
Program Services$26,884ProgramServicesAmt
Management And General$8,682ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
CLASSROOM SUPLLIES AND AC$314,836$313,805$1,031
SMALL EQUIPMENT$52,903$2,925$48,655$1,323
RECRUITING$25,779$16,637$9,142
OTHER$22,545$11$10,350$12,184

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$40,504TotalAmt
Program Services$4,909ProgramServicesAmt
Management And General$34,817ManagementAndGeneralAmt
Fundraising$778FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,072,114TotalAmt
Program Services$8,293,709ProgramServicesAmt
Management And General$1,606,557ManagementAndGeneralAmt
Fundraising$171,848FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$68,652BOYAmt
EOY$14,720EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,545BOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$314,000BOYAmt
EOY$147,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$155,247BOYAmt
EOY$206,631EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$27,764BOYAmt
EOY$25,680EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,561,977LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,490,376LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$955,013BOYAmt
EOY$1,071,601EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,860,650BOYAmt
EOY$6,572,982EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,914,015BOYAmt
EOY$414,706EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$106,946BOYAmt
EOY$74,856EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,403,832BOYAmt
EOY$8,528,176EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$732,329BOYAmt
EOY$692,343EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$629,300BOYAmt
EOY$471,850EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$110,302BOYAmt
EOY$78,842EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,471,931BOYAmt
EOY$1,243,035EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,564,634BOYAmt
EOY$6,914,019EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$367,267BOYAmt
EOY$371,122EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,931,901BOYAmt
EOY$7,285,141EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,403,832BOYAmt
EOY$8,528,176EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,108,354ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$461,594NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$1,051,421BeginningYearBalanceAmt
Investment Earnings Or Losses$127,161InvestmentEarningsOrLossesAmt
Other Expenditures$19,471OtherExpendituresAmt
Administrative Expenses$7,812AdministrativeExpensesAmt
End Year Balance$1,151,299EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$952,905BeginningYearBalanceAmt
Contributions$10,330ContributionsAmt
Investment Earnings Or Losses$123,795InvestmentEarningsOrLossesAmt
Other Expenditures$27,397OtherExpendituresAmt
Administrative Expenses$8,212AdministrativeExpensesAmt
End Year Balance$1,051,421EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$873,894BeginningYearBalanceAmt
Contributions$15,025ContributionsAmt
Investment Earnings Or Losses$71,393InvestmentEarningsOrLossesAmt
Administrative Expenses$7,407AdministrativeExpensesAmt
End Year Balance$952,905EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$976,610BeginningYearBalanceAmt
Contributions$5,387ContributionsAmt
Investment Earnings Or Losses-$99,948InvestmentEarningsOrLossesAmt
Administrative Expenses$8,155AdministrativeExpensesAmt
End Year Balance$837,894EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$813,820BeginningYearBalanceAmt
Contributions$15,407ContributionsAmt
Investment Earnings Or Losses$154,574InvestmentEarningsOrLossesAmt
Administrative Expenses$7,191AdministrativeExpensesAmt
End Year Balance$976,610EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,704,318OtherCostOrOtherBasisAmt
Depreciation$2,888,346DepreciationAmt
Book Value$815,972BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$857,659OtherCostOrOtherBasisAmt
Depreciation$602,030DepreciationAmt
Book Value$255,629BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$1,071,601TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescOPERATING LEASE LIABILITIESDesc
Amt$78,842Amt
FieldValueIRS element (for citing)
Total Liability$78,842TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 2, PART V, LINE 4THE 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.
SCHEDULE D, PAGE 3, PART XTHE ACADEMY FOLLOWS THE PROVISIONS OF FASB ASC 740 TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE ACADEMYS TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationA NOTICE IS PLACED IN A STATEWIDE NEWSPAPER STATING THE POLICY.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1AUCTIONEvent1Nm
Gross Receipts Event1$647,303GrossReceiptsEvent1Amt
Charitable Contri Event1$636,630CharitableContriEvent1Amt
Gross Revenue Event1$10,673GrossRevenueEvent1Amt
Other Direct Expenses Event1$83,077OtherDirectExpensesEvent1Amt
Gross Receipts Total$647,303GrossReceiptsTotalAmt
Charitable Contributions Tot$636,630CharitableContributionsTotAmt
Gross Revenue Total Events$10,673GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$83,077OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$83,077DirectExpenseSummaryEventsAmt
Net Income Summary-$72,404NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1MITTLEMAN JEWISH COMMUNITY CENTERBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16651 SW CAPITOL HWYAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd
FieldValueIRS element (for citing)
Recipient EIN930386850RecipientEIN
IRC Section501C3IRCSectionDesc
Cash Grant$926,148CashGrantAmt
Purpose Of GrantCAPITAL EXPENDIURESPurposeOfGrantTxt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeFINANCIAL AIDGrantTypeTxt
Recipient90RecipientCnt
Cash Grant$892,140CashGrantAmt
Valuation Method UsedFMVValuationMethodUsedDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationALL AWARDS REPRESENT REDUCTIONS FOR FEES TO ATTEND PORTLAND JEWISH ACADEMY. AWARDS ARE APPROVED BASED ON INFORMATION PROVIDED BY THE FAMILIES APPLYING FOR ASSISTANCE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
STEVEN ALBERT
EXECUTIVE DIRECTOR$269,851$13,493$9,240$292,584
BETH GERMAIN
CFO$208,978$10,449$9,240$228,667
MERRILL HENDIN
PRINCIPAL$147,951$7,398$9,240$164,589

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescAUCTION ITEMSDesc
Contribution263ContributionCnt
Noncash Contributions Rpt F990$82,322NoncashContributionsRptF990Amt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART IIIOGANIZATION'S MISSION, CONTINUED AS A COMMUNITY DAY SCHOOL THAT WELCOMES STUDENTS AND FAMILIES OF ALL BACKGROUNDS, PJA INSPIRES JEWISH ENGAGEMENT, AND CULTIVATES A SENSE OF BELONGING IN A WELCOMING AND INCLUSIVE COMMUNITY.
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 WAS GIVEN TO THE FINANCE COMMITTEE FOR REVIEW. FINANCE COMMITTEE INCLUDES THE TREASURER AND PRESIDENT.
FORM 990, PAGE 6, PART VI, LINE 12CTHE 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.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPARABLES ARE REVIEWED USING INDUSTRY ASSOCIATION DATA AS WELL AS A REVIEW OF THE COMPENSATION OF OTHER SIMILAR POSITIONS VIA 990'S ON GUIDESTAR.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPARABLES ARE REVIEWED USING INDUSTRY ASSOCIATION DATA AS WELL AS A REVIEW OF THE COMPENSATION OF OTHER SIMILAR POSITIONS VIA 990'S ON GUIDESTAR.
FORM 990, PAGE 6, PART VI, LINE 19UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1MITTLEMAN JEWISH COMMUNITY CENTERBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line16651 SW CAPITOL HIGHWAYAddressLine1Txt
CityPORTLANDCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd
FieldValueIRS element (for citing)
EIN930386850EIN
Primary ActivitiesCULTURALPrimaryActivitiesTxt
Legal Domicile StateORLegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status10PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (true)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
MITTLEMAN JEWISH COMMUNITY CENTER
B$926,148
MITTLEMAN JEWISH COMMUNITY CENTER
K$705,962FMV
MITTLEMAN JEWISH COMMUNITY CENTER
Q$532,683FMV

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.