2024-08-15T16:38:45+00:00 2023-09-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2022-10-01 650132406 Jupiter Medical Center Foundation Inc JUPI 5612632234 1210 South Old Dixie Highway JUPITER FL 33458 MICHAEL LOFTUS OFFICER 5612632234 2024-08-15 true Brittney Kocaj P01320603 9542028600 2022 2024-08-08 14:25:15Z Traci Simonsen 1210 South Old Dixie Highway JUPITER FL 33458 88721911 false X www.jmcfoundation.org X 1989 FL To secure the financial resources required to sustain clinical excellence and quality of care at Jupiter Medical Center, Inc. & its affiliates. 18 18 22 98 0 0 30768164 53506816 0 4757397 1783767 -665242 -584805 34860319 54705778 46895949 31609962 0 2520805 3371412 0 5350194 1787861 1978782 51204615 36960156 -16344296 17745622 125293693 149743915 199055 317284 125094638 149426631 The mission of the Jupiter Medical Center Foundation, Inc. is to secure the financial resources required to sustain clinical excellence and quality of care at Jupiter Medical Center, Inc. & its affiliates. false false 31609962 31609962 0 THE JUPITER MEDICAL CENTER FOUNDATION, INC. SUPPORTS AND PROMOTES HEALTH CARE BY PROVIDING FINANCIAL AND VOLUNTEER PATIENT ASSISTANCE TO RELATED ORGANIZATIONS INCLUDING JUPITER MEDICAL CENTER, INC. 31609962 true true false false false false false false true true false false false true true false true false false true false false false true false false true false true false false false false false false false false true false false false false true false false false true 0 0 22 true false false false false false true true false false false false false false X 18 18 true false false false true true true true true false false true true true true true true false false false FL NY X Michael Loftus 5612632234 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 DONALD McCREE JR SECRETARY 5.0 0 X X 0 0 0 Peter A Lund CHAIRMAN 5.0 2.0 X X 0 0 0 Salvatore Tiano Treasurer 5.0 0 X X 0 0 0 Burton M Tansky Trustee 1.0 0 X 0 0 0 Dennis K Williams Trustee 1.0 0 X 0 0 0 Douglas S Brown Trustee 1.0 0 X 0 0 0 Edward L Babington Trustee 1.0 0 X 0 0 0 Fred H Lissauer Trustee 1.0 0 X 0 0 0 George H Damman Trustee 1.0 0 X 0 0 0 James E Perrella Trustee 1.0 0 X 0 0 0 Jane F Napier Trustee 1.0 0 X 0 0 0 John P Healy Trustee (thru July 2023) 1.0 0 X 0 0 0 Joseph M Petri Trustee 1.0 0 X 0 0 0 Katharine F Plum Trustee 1.0 0 X 0 0 0 Leonard Abramson Trustee 1.0 0 X 0 0 0 M Jude Reyes Trustee 1.0 0 X 0 0 0 MARTIN DYTRYCH CPA Trustee 1.0 6.0 X 0 0 0 Neil S Devlin Trustee 1.0 0 X 0 0 0 William C Mattison Jr Trustee 1.0 0 X 0 0 0 DALE HOCKING CPA VP & CFO (thru April 2023) 1.0 45.0 X 0 427414 48978 Michael J Morsberger Chief Philanthropy Officer & JMC Foundation President (thru Oct 2022) 40.0 0 X 460010 0 29144 MICHAEL LOFTUS SVP & CFO (beginning April 2023) 1.0 45.0 X 0 0 0 Traci Simonsen Chief Philanthropy Officer (beginning Oct 2022) 40.0 0 X 155872 0 7654 Jamie Taylor Exec Dir Concierge Services & Donor Relations 40.0 0 X 150432 0 33282 Jennifer D Amarnick Senior Director of Development & Planned Giving 40.0 0 X 162266 0 23761 Paul Milakovich Exec dir of Advancement & Admin 40.0 0 X 143070 0 6192 Regan Cunningham-Tarpey DIRECTOR OF COMMUNICATIONS & EVENTS 40.0 0 X 182560 0 28729 Thomas J Bliss SENIOR DIRECTOR MAJOR GIFTS 40.0 0 X 163517 0 13099 Amit Rastogi MD MHCM Current JMC President / Former Interim JMCF President 0.0 49.0 X 0 1477906 250527 Liv Vesely PRESIDENT JMC FOUNDATION (THRU DEC 2020) 0.0 0 X 307222 0 0 1724949 1905320 441366 11 true true false BREAKERS PALM BEACH INC PO BOX 831 ATT RENIECE MCINTYRE PALM BEACH FL 33480 EVENT PRODUCTION 206934 FROST LIGHTING OF FL INC BOX 811148 BOCA RATON FL 33481 EVENT PRODUCTION 187776 SPECIAL EVENT RESOURCE AND DESIGN GROUP 2361 VISTA PKWY STE 15 WEST PALM BEACH FL 33401 EVENT PRODUCTION 168200 LINDAUER PO BOX 1703 BOSTON MA 02117 TALENT SEARCH 142553 RYAN WILLIAMS AGENCY 1804 N DIXIE HWY B WEST PALM BEACH FL 33407 ADVERTISING 124948 6 1426710 52080106 3986880 53506816 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2593363 2593363 0 0 0 0 0 0 0 0 32212683 183 33018717 3745 -806034 -3562 -809596 -809596 408866 1426710 993671 -584805 -584805 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 54705778 0 0 1198962 31609962 31609962 0 0 0 0 0 0 502136 502136 183757 183757 2231122 2231122 66461 66461 184876 184876 203060 203060 0 0 0 0 0 0 0 0 0 0 219631 219631 1103609 0 0 1103609 81725 81725 141408 141408 118733 118733 0 0 44522 44522 15354 15354 0 0 0 0 0 0 0 0 27819 27819 0 0 Memberships & Licenses 32782 32782 professional development 27799 27799 donor recognition 51025 51025 food & beverages for community activities 85999 85999 28376 0 0 28376 36960156 31609962 0 5350194 0 0 26597240 34267699 37798090 48151216 0 0 0 0 120774 1032291 301704 95153 65582 206551 54053870 60969969 6496072 4885121 0 162065 231068 125293693 149743915 0 131954 0 0 199055 185330 199055 317284 X 53003127 66811298 72091511 82615333 125094638 149426631 125293693 149743915 X 17745622 6387264 199107 X false true X true false X 27365249 25861605 47797642 30768164 53506816 185299476 0 0 27365249 25861605 47797642 30768164 53506816 185299476 13118798 172180678 4837216 2461287 1843700 1744976 2593363 13480542 0 0 0 0 0 0 372386 155460 0 338323 408866 1275035 200055053 0 0.8607 0.8604 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 372386.0, COLUMN B - 155460.0, COLUMN C - 0.0, COLUMN D - 338323.0, COLUMN E - 408866.0, COLUMN F - 1275035.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 12160996 2100000 1423440 2069965 13614471 17428534 2050221 -2466759 4851000 12160996 12694499 2077774 2744398 88137 17428534 12623598 91538 746964 767601 12694499 12530999 232599 140000 12623598 0.0 1.0 0.0 false false 63615 27759 35856 0 0 163880 38625 125255 74209 28769 45440 206551 Other current liabilities 185330 185330 X Schedule D, Part V, Line 4 Intended uses of endowment funds The funds are held to support healthcare services for those in greatest need and for future physical plant and equipment expenditures to expand services offered. The funds are intended to support the programs and mission of Jupiter Medical Center, Inc. and affiliates. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Jupiter Medical Center Foundation Inc. is included in consolidated financial statements. Below is the text of the FIN 48 footnote from those financial statements. The Internal Revenue Service has determined that the Hospital, the Pavilion, the Foundation, the Physician Group, and Jupiter Health Outpatient Services, Inc. are exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC). JMC Specialty Group, Inc. is a taxable corporation that files federal and Florida income tax returns. Income taxes related to JMC Specialty Group, Inc. is not material to Jupiter Health. Income earned in furtherance of Jupiter Health's tax-exempt purpose is exempt from federal and state income taxes. The IRC provides for taxation of unrelated business income under certain circumstances. Jupiter Health has no material unrelated business income; however, such status is subject to final determination upon examination of the related income tax returns by the appropriate taxing authority. Under ASC Subtopic 740, Income Taxes, Jupiter Health must recognize the tax benefit from an uncertain tax position only if it is "more-likely-than-not" that the tax position will be sustained on examination by the applicable taxing authorities based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. ASC Subtopic 740-10, also provides guidance of derecognition, classification, interest and penalties on income taxes and accounting in interim periods and requires increased disclosure. There were no uncertain tax positions identified as of September 30, 2022 and 2021. Jupiter Health does not expect the total amount of unrecognized tax benefits to significantly change in the next twelve months. Tax returns filed by Jupiter Health are subject to examination by the Internal Revenue Service (IRS) up to three years from the date the return was filed. Jupiter Health recognizes interest and/or penalties related to income tax matters in income tax expense. Jupiter Health did not have any amounts accrued for interest and penalties at September 30, 2023 and 2022. Tax returns filed by Jupiter Health and its affiliated companies are no longer subject to examination for the years ended September 30, 2019 and prior. Central America and the Caribbean 0 0 Investments 3982199 0 0 0 0 0 0 3982199 0 3982199 false false true false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual ANNUAL BALL 1057860 793059 264801 45139 119717 35000 342250 CHARITY GOLF CLASSIC 422550 389815 32735 14238 38300 41409 1000 92134 1 355166 243836 111330 14296 315 113828 22380 113665 1835576 1426710 408866 14238 59435 38615 274954 58380 548049 993671 -584805 true JUPITER MEDICAL CENTER INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 591460239 501(c)(3) 31609962 0 N/A N/A GENERAL PROGRAM SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Jupiter Medical Center Foundation, Inc. seeks and obtains donor contributions primarily to support the expansion of Jupiter Medical Center Inc's Building and Services. In addition, grant funds support the expansion of services at affiliate organizations of Jupiter Medical Center, Inc.. At the time of the expenditure at Jupiter Medical Center, Inc. or an affiliate organization, a completed voucher package is submitted to the Foundation specifying what was purchased. If appropriate, grant funds are then released to Jupiter Medical Center, Inc. or affiliate for reimbursement of expenditures. true true false false false false false true false Amit Rastogi MD MHCM Current JMC President / Former Interim JMCF President 0 731163 0 515400 0 231343 0 241660 0 8867 0 1728433 0 0 Liv Vesely PRESIDENT JMC FOUNDATION (THRU DEC 2020) 0 0 0 0 307222 0 0 0 0 0 307222 0 0 0 Michael J Morsberger Chief Philanthropy Officer & JMC Foundation President (thru Oct 2022) 337001 0 84870 0 38139 0 6884 0 22260 0 489154 0 0 0 DALE HOCKING CPA VP & CFO (thru April 2023) 0 349982 0 71333 0 6099 0 40556 0 8422 0 476392 0 0 Traci Simonsen Chief Philanthropy Officer (beginning Oct 2022) 124580 0 12112 0 19180 0 0 0 7654 0 163526 0 0 0 Regan Cunningham-Tarpey DIRECTOR OF COMMUNICATIONS & EVENTS 162071 0 20200 0 289 0 4360 0 24369 0 211289 0 0 0 Jennifer D Amarnick Senior Director of Development & Planned Giving 144935 0 17086 0 245 0 5257 0 18504 0 186027 0 0 0 Jamie Taylor Exec Dir Concierge Services & Donor Relations 133529 0 16670 0 233 0 5761 0 27521 0 183714 0 0 0 Thomas J Bliss SENIOR DIRECTOR MAJOR GIFTS 146181 0 17171 0 165 0 4752 0 8347 0 176616 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE COMPENSATION COMMITTEE OF THE BOARD OF JUPITER MEDICAL CENTER, INC. DETERMINES THE COMPENSATION OF THE JUPITER MEDICAL CENTER FOUNDATION CHIEF PHILANTHROPY OFFICER. THE COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS, FORM 990 OF OTHER ORGANIZATIONS, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH COMPENSATION. Schedule J, Part I, Line 4a Severance or change-of-control payment During calendar year 2022, the individuals listed below received severance payments from the filing organization for the following amounts. These amounts were treated as taxable compensation and are included in Form 990, Schedule J, Part II, Column B(iii). Liv Vesely - $307,222 Michael Morsberger - $30,752 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The individuals listed below participated in a retention bonus plan during 2022. During calendar year 2022, accruals related to retention bonuses were made for the following individuals. These amounts are included on Schedule J, Part II, Col (C): Amit Rastogi - $150,710 None of the individuals reported on the filing organization's Form 990, Part VII, Section A received a retention bonus payout during calendar year 2022. The following individuals participated in a 457(f) plan during 2022. Accruals into the plan during calendar year 2022 were as follows. These amounts are included on Schedule J, Part II, Col (C): Amit Rastogi - $71,491 Dale Hocking - $27,681 Michael Morsberger - $4,537 None of the individuals reported on the filing organization's Form 990, Part VII, Section A received a distribution from the 457(f) plan during calendar year 2022. Schedule J, Part I, Line 7 Non-fixed payments THE ORGANIZATION OFFERS BONUSES BASED ON THE ACHIEVEMENT OF INDIVIDUAL AND ORGANIZATIONAL GOALS; THIS BONUS IS BASED ON A PERCENTAGE OF BASE SALARY OF THE EMPLOYEE. IN ADDITION, SOME INTERESTED PERSONS RECEIVED AN ADDITIONAL PERFORMANCE BONUS THAT IS NOT BASED ON A FIXED FORMULA. X 46 3924948 Market value X 2 2725 Cost X 2 2062 Cost X AUCTION ITEMS 28 47256 Selling cost X Air filtration units 11 9889 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions Other - AUCTION ITEMS - NUMBER OF CONTRIBUTIONS Other - Air filtration units - NUMBER OF ITEMS RECEIVED Food inventory - NUMBER OF CONTRIBUTIONS Drugs and medical supplies - NUMBER OF CONTRIBUTIONS Form 990, Part VI, Line 15b PROCESS FOR DETERMINING COMPENSATION THE COMPENSATION OF THE OTHER OFFICERS IS DETERMINED BY THE PRESIDENT AND CEO OF JUPITER MEDICAL CENTER, A RELATED ORGANIZATION. The Compensation Committee of the Board of Jupiter Medical Center, Inc. reviews and approves the compensation of the President and CEO, Chief Financial Officer, Chief Operating Officer and Foundation Chief Philanthropy Officer. The Compensation Committee reviews survey data, financial ability of the organization, and accomplishment of goals in order to determine compensation. A compensation consultant is also hired on an ongoing basis. Compensation is then reported to the Board of Jupiter Medical Center, Inc. The decisions and deliberations are documented in the committee minutes. This process was undertaken November, 2022 for the fiscal year ended September 30, 2023. Because compensation is determined by a related entity of JUPITER MEDICAL CENTER FOUNDATION, INC., this question is answered "no" in accordance with form 990 instructions. Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL The Compensation Committee of the Board of Jupiter Medical Center, Inc. determines the compensation of the JMC Foundation Chief Philanthropy Officer. The committee reviews survey data, financial ability of the organization, and accomplishment of goals in order to determine the compensation. Compensation is then reported to the Board of Jupiter Medical Center, Inc. A compensation consultant is also hired on an ongoing basis. The decisions and deliberations are documented in the committee minutes. This process was last undertaken in November 2022, for the year ended September 30, 2023. Jupiter Medical Center Foundation, Inc. relies on the committee of Jupiter Medical Center, Inc. to ensure the compensation is reasonable. Because compensation is determined by a related entity of JUPITER MEDICAL CENTER FOUNDATION, INC., this question is answered "no" in accordance with form 990 instructions. Form 990, Part VI, Line 1a Delegate broad authority to a committee According to the bylaws, the executive committee, between meetings of the board of trustees, may exercise all authority of the board of trustees except as such authority is limited by statute or limited by the board of trustees. The executive committee shall have no authority to alter, amend, or repeal, the articles of incorporation or bylaws. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons AMIT RASTOGI AND DALE HOCKING - Business relationship, AMIT RASTOGI AND MICHAEL LOFTUS - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders Jupiter Health, Inc. (a related organization) is the sole member of Jupiter Medical Center Foundation, Inc. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Jupiter Health, Inc. (a related organization) has the right to appoint the board of trustees of the Foundation. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Jupiter Health, Inc. (a related organization) has the right to change the corporate name, appoint the board of trustees of the corporation, and amend the by-laws of the corporation. Form 990, Part VI, Line 11b Review of form 990 by governing body The CFO reviews the Form 990 prior to its finalization. A FINAL DRAFT IS PROVIDED TO EACH MEMBER OF the Jupiter Medical Center finance committee and the GOVERNING BODY of the filing organization for review. ONCE REVIEWED AND APPROVED BY THE JMC finance committee and the full JMC Foundation GOVERNING BODY, IT IS THEN FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION MAINTAINS A CORPORATE COMPLIANCE PROGRAM THAT MONITORS FOR POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. ON AN ANNUAL BASIS, ALL DEPARTMENTAL MANAGERS THROUGH ORGANIZATION SENIOR MANAGEMENT AND ALL MEMBERS OF THE GOVERNING BODY ARE REQUIRED TO SIGN A STATEMENT TO DISCLOSE POTENTIAL CONFLICTS. THE STATEMENTS ARE REVIEWED IN DETAIL BY THE CEO AND THE CORPORATE COMPLIANCE DIRECTOR. IF ANY CONFLICT DOES EXIST, THE INDIVIDUAL WITH THE CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE TRANSACTION OR VOTING ON MATTERS RELATED TO THE CONFLICT. Form 990, Part VI, Line 19 Required documents available to the public The organization's financial statements are available to the public through the state of Florida because they are filed with the Agency for Health Care Administration. The organization's governing documents and conflict of interest policy are available for review upon request at Jupiter Medical Center, Inc. (a related organization). Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfers from affiliates - 199107; JUPITER MEDICAL CENTER INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 591460239 HOSPITAL FL 501(c)(3) 3 JUPITER HEALTH INC false JUPITER MEDICAL CENTER PAVILION INC 1230 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 592452576 SKILLED NURSING FACILITY FL 501(c)(3) Type II JUPITER MEDICAL CENTER INC false JUPITER MEDICAL CENTER PHYSICIANS GROUP 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 263187119 PHYSICIAN OFFICES FL 501(c)(3) 10 JUPITER MEDICAL CENTER INC false JUPITER HEALTH OUTPATIENT SERVICES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 455310772 AMBULATORY CARE SERVICES FL 501(c)(3) 3 JUPITER MEDICAL CENTER INC false Jupiter Health Inc 1210 South Old Dixie Highway Jupiter FL 33458 811545676 Parent organization FL 501(c)(3) Type III-FI na false JMC MSNY VENTURES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 814028690 SUPPORTING ORGANIZATION FL 501(c)(3) Type I JUPITER MEDICAL CENTER INC false JUPITER OUTPATIENT SURGERY CENTER LLC 2055 N MILITARY TRAIL SUITE 100 JUPITER FL 33458 650925020 SURGERY CENTER FL NA N/A false false TTB PARTNERS LTD 900 BROKEN SOUND PKWY NW STE 125 BOCA RATON FL 33487 650945554 LAND RENTAL FL NA N/A false false JMC POST-ACUTE SERVICES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 452860629 HEALTHCARE SERVICES FL NA C Corporation false JMC SPECIALTY GROUP INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 462997753 PHYSICIAN GROUP FL NA C Corporation false JUPITER MEDICAL CENTER COLLABORATIVE INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 474731137 MANAGED CARE CONTRACTING FL NA C Corporation false JUPITER HEALTH VENTURES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 812659400 JV HOLDING COMPANY FL NA C Corporation false JUPITER HEALTH MANAGEMENT SERVICES LLC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 371830787 MANAGEMENT SERVICES FL NA C Corporation false false true false false false false false false false false false true false true true true false false true