2024-04-23T09:19:23-05:00 2023-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2022-07-01 650737159 MELVIN J & CLAIRE LEVINE JEWISH RESIDENTIAL & FAMILY SERVICE OF PALM BEACH COUNTY % CHRISTOPHER HOTALING MELV 5616841991 PO BOX 220627 Suite 200 WEST PALM BEACH FL 33422 MARC HOPIN CEO 5616841991 2024-04-22 true MARC HOPIN 999009999 Paul Hammerschmidt P01384178 2128858000 2024-04-22 2 2022 2023-04-26 12:10:37Z MARC HOPIN PO BOX XXX-XX-XXXX WEST PALM BEACH FL 33422 3148490 false X WWW.ALPERTJFS.ORG X 1997 FL TO PROMOTE RESIDENTIAL FACILITIES AND TO PROVIDE TREATMENT AND OTHER SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS. 8 8 34 8 0 0 413447 402124 2064899 1966448 2958 650288 10736 30989 2492040 3049849 0 0 0 0 2227836 1775512 0 0 0 1089279 1158418 3317115 2933930 -825075 115919 1550718 2468750 723272 1524613 827446 944137 X THE MISSION OF THE ORGANIZATION IS TO PROMOTE THE ESTABLISHMENT AND OPERATION OF RESIDENTIAL FACILITIES AND TO PROVIDE TREATMENT AND OTHER SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS. false true 2328549 0 1759866 THE APARTMENT PROGRAM PROVIDES A THREE TIER SYSTEM FOR SUPPORTED INDEPENDENT LIVING FOR RESIDENTS WHO ARE ABLE TO LIVE IN THE COMMUNITY WITH VARYING AMOUNTS OF SUPPORT/SUPERVISION. THE APARTMENT PROGRAM OFFERS RESIDENTS THE OPPORTUNITY TO LIVE ALONE WHILE UTILIZING THE ASSISTANCE OF 24 HOUR ON-SITE SUPPORT STAFF, AND PARTICIPATE IN SOCIAL, RECREATIONAL AND LIFE-SKILLS INSTRUCTION ON A DAILY BASIS. 115760 0 0 LIFE PLANNING IS A PROGRAM INTENDED TO REACH OUT TO AND EDUCATE FAMILIES WITH ADULT DISABLED CHILDREN TO HELP THEM BEGIN OR ENHANCE FISCAL OR SOCIAL PLANNING FOR THESE children's NEEDS WHEN THE PARENT PASSES. 101023 0 95763 THE TRANSPORTATION PROGRAM PROVIDES TRANSPORTATION TO THE RESIDENTS OF THE GROUP HOME AND APARTMENT PROGRAM TO APPOINTMENTS, ACTIVITIES AND JOBS. 47800 0 110819 2593132 true true false false false false false false false false true false false true true true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 1 0 34 true false false false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true false false false FL X X CHRISTOPHER HOTALING 5616841991 5841 CORPORATE WAY SUITE 200 WEST PALM BEACH FL 33407 DR JERYL KERSHNER CHILD PSYCHIATRIST 2.5 35.0 X 0 225487 15493 MARC HOPIN CHIEF EXECUTIVE OFFICER 20.0 30.0 X 0 189279 25093 KELLY WHITER CHIEF DEVELOPMENT OFFICER 10.0 30.0 X 0 169459 18685 DR ELAINE ROTENBERG CHIEF CLINICAL & IMPACT OFFICE 10.0 30.0 X 0 144259 16228 CHRISTOPHER P HOTALING CHIEF FINANCIAL OFFICER 10.0 40.0 X 0 133788 18608 STEPHANIE ITKIN CHIEF PEOPLE & CULTURE OFFICER 16.0 24.0 X 0 121677 20437 DR JAMES TOMPSON PSYCHIATRIST 2.5 35.0 X 0 139526 0 GARY HOFFMAN PRESIDENT 2.0 2.0 X X 0 0 0 CAROLYN GLEIMER SIBLEY PAST PRESIDENT 2.0 2.0 X X 0 0 0 ALAN I GOLDBERG VICE PRESIDENT 2.0 2.0 X X 0 0 0 DIANN MANN SECRETARY 2.0 2.0 X X 0 0 0 JOHN STERN TREASURER 2.0 2.0 X X 0 0 0 ILENE GOLDSTEIN MEMBER 2.0 0.0 X 0 0 0 LISA HAUSER MEMBER 2.0 0.0 X 0 0 0 STEVEN ROZANSKY MEMBER (EFF. 7/2022) 2.0 0.0 X 0 0 0 ZELDA MASON PRESIDENT 2.0 2.0 X X 0 0 0 JANE LAMPERT MEMBER 2.0 0.0 X 0 0 0 0 1123475 114544 0 false true false 0 402124 402124 CLIENT FEES 623990 1966448 1966448 1966448 7608 0 7608 0 0 0 0 0 741321 98641 642680 642680 642680 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 30989 30989 30989 3049849 1966448 0 681277 0 0 0 0 0 0 1446535 1206714 239821 0 210944 174026 36918 118033 111064 6969 0 2019 1718 301 15290 10744 4546 0 0 0 5204 4582 622 0 109985 99367 10618 0 0 648817 627396 21421 0 0 0 28401 24514 3887 0 68098 56428 11670 87032 70376 16656 PROGRAM SPECIFIC EXPENSES 189321 189321 OTHER OPERATING EXPENSES 4251 16882 -12631 0 2933930 2593132 340798 0 289173 97888 696657 397907 0 0 221914 171971 0 0 0 0 0 0 0 0 0 0 1566098 727431 293341 838667 0 0 0 0 0 0 0 0 49633 962317 1550718 2468750 65250 239586 0 0 179612 176252 0 0 0 0 0 0 0 0 0 0 478410 1108775 723272 1524613 X 827446 944137 0 0 827446 944137 1550718 2468750 115919 772 X false true X true false X 454734 414633 760118 413447 402124 2445056 0 0 454734 414633 760118 413447 402124 2445056 1006906 1438150 0 0 0 2958 7608 10566 0 50073 36505 23914 10736 30989 152217 2607839 10587749 0.55147 0.49390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29539 29539 293391 239450 53941 70031 38303 31729 132895 98106 34789 1040241 351572 688669 838667 OPERATING LEASE ROU ASSETS 962317 962317 0 OPERATING LEASE LIABILITIES 1030544 DUE TO AFFILIATE 78231 1108775 X SCHEDULE D, PART X, LINE 2: MELVIN J & CLAIRE LEVINE JEWISH RESIDENTIAL & FAMILY SERVICE OF PALM BEACH COUNTY, INC. IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE (THE "CODE") OF 1986, AS AMENDED. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR EACH OF THE YEARS ENDED JUNE 30, 2023. THE ORGANIZATION 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 ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2023, THE ORGANIZATION WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. false false false false false false false false false MARC HOPIN CHIEF EXECUTIVE OFFICER 0 189279 0 0 0 0 0 0 0 25093 0 214372 0 0 CHRISTOPHER P HOTALING CHIEF FINANCIAL OFFICER 0 133788 0 0 0 0 0 0 0 18608 0 152396 0 0 DR JERYL KERSHNER CHILD PSYCHIATRIST 0 225487 0 0 0 0 0 0 0 15493 0 240980 0 0 KELLY WHITER CHIEF DEVELOPMENT OFFICER 0 169459 0 0 0 0 0 0 0 18685 0 188144 0 0 DR ELAINE ROTENBERG CHIEF CLINICAL & IMPACT OFFICE 0 144259 0 0 0 0 0 0 0 16228 0 160487 0 0 SCHEDULE J, PART I, LINE 3: FERD AND GLADYS ALPERT JEWISH FAMILY & CHILDREN'S SERVICE OF PALM BEACH COUNTY, INC. ("JFCS"), A 501(C)(3) AFFILIATE OF THE REPORTING ORGANIZATION, PAID COMPENSATION TO THE REPORTING ORGANIZATION'S TOP MANAGEMENT OFFICIAL. JFCS HAS ESTABLISHED THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL USING COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. THE COMPENSATION IS APPROVED BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART III, LINE 3: THE ORGANIZATION CEASED OPERATIONS OF ITS LAST GROUP HOME DURING SEPTEMBER 2022. FORM 990, PART III, LINE 4D: GROUP HOMES OFFERS CARE FOR PEOPLE WITH MENTAL DISABILITIES. THE GROUP HOMES PROVIDE 24-HOUR CARE FOR 7 RESIDENTS PER HOME WHO HAVE DEVELOPMENTAL DISABILITIES, CHRONIC MENTAL ILLNESS OR A SIGNIFICANT IMPAIRMENT, AND NEED CONSTANT SUPERVISION. THE ORGANIZATION CLOSED AND CEASED OPERATIONS IN SEPTEMBER 2022. EXPENSES $47,800. INCLUDING GRANTS OF $0. REVENUE $110,819 FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ORGANIZATION'S FINANCIAL DEPARTMENT. THE FORM 990 WAS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C: THE CONFLICT OF INTEREST POLICY IS CIRCULATED ANNUALLY TO THE BOARD FOR REVIEW AND SIGNATURES. THE CONFLICT OF INTEREST POLICY IS DISCUSSED AT BOARD AND SENIOR MANAGEMENT MEETINGS. FORM 990, PART VI, SECTION B, LINE 15: THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FERD & GLADYS ALPERT JEWISH FAMILY & CS PO BOX 220627 WEST PALM BEACH FL 33422 591520581 SVC PROVIDER FL 501(C)(3) 7 NA false false false false false false false false false false false false false false true true true false true true