2025-04-02T10:24:50-05:00 2024-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-07-01 650006250 PALM BEACH JEWISH COMMUNITY CAMPUS CORP % LEAH HOLCZER CFO PALM 5614780700 1 HARVARD CIRCLE Suite 100 West Palm Beach FL 33409 MICHAEL HOFFMAN CEO 5614780700 2025-04-01 true true Paul Hammerschmidt P01384178 2128858000 2023 2025-03-06 01:10:19Z MICHAEL HOFFMAN 1 HARVARD CIRCLE STE 100 West Palm Beach FL 33409 4902995 false X WWW.JEWISHPB.ORG X 1986 FL OWNS & MAINTAINS PROPERTY FOR THE PURPOSE OF PROVIDING EDUCATIONAL, CULTURAL, RECREATIONAL & SOCIAL WELFARE PROGRAMMING FOR THE LOCAL COMMUNITY. 4 4 0 4 0 0 3062817 4444391 0 1800 25363 26429 384946 406265 3473126 4878885 18883 0 0 0 0 0 0 0 0 3143184 3349078 3162067 3349078 311059 1529807 9242199 11046081 35739 35384 9206460 11010697 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. false false 3349078 0 381509 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. 3349078 true true false false false false false false false false true false false true false 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 0 0 0 false false false false false false false false false false false false false X 4 4 false false false false true true true true true false false true true true true true true false false false FL X X LEAH HOLCZER CFO 5614780700 1 HARVARD CIRCLE SUITE 100 WEST PALM BEACH FL 33409 X MICHAEL HOFFMAN CHIEF EXECUTIVE OFFICER 1.0 54.0 X 0 377630 60207 MATTHEW KERNKRAUT CHIEF DEVELOPMENT OFFICER 1.0 44.0 X 0 311272 58759 KATHY SIGALL CHIEF FINANCIAL OFFICER 1.0 44.0 X 0 233301 20535 MINDY HANKEN CHIEF PROGRAM OFFICER 1.0 44.0 X 0 208591 28045 SARAH ROGERS SENIOR VP, DEVELOPMENT 1.0 44.0 X 0 165395 35052 RACHEL BERG EXECUTIVE DIRECTOR, MJCF 1.0 44.0 X 0 153726 45464 Elaine Aronoff VICE PRESIDENT, MJCF 1.0 44.0 X 0 178752 18434 LEAH HOLCZER SENIOR VP, FINANCE 1.0 44.0 X 0 149768 44352 JEFF TRYNZ SENIOR VP, EXTERNAL AFFAIRS 1.0 44.0 X 0 168939 14430 SUSAN SHULMAN PERTNOY BOARD CHAIR 2.0 12.0 X X 0 0 0 BERYL SIMONSON TREASURER 2.0 4.0 X X 0 0 0 MARK LEVY SECRETARY 2.0 4.0 X X 0 0 0 BARRY BERG BOARD MEMBER 2.0 4.0 X 0 0 0 0 1947374 325278 0 false true false FLORIDA MECHANICAL LLC 3615 FISCAL COURT RIVIERA BEACH FL 33404 HVAC REPAIR & MAINT. 251028 Oracle Elevator Holdco LLC 8800 Grand Oak Circle Suite 550 TAMPA FL 33637 Elevator REP./MAINT. 110274 2 4444391 4444391 DESIGNATED PROGRAM REVENUE 900099 1800 1800 1800 6589 6589 0 0 397193 17484 379709 0 379709 379709 26466 6626 26466 -6626 19840 19840 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 26556 26556 26556 4878885 381509 52985 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 49684 49684 0 9975 9975 0 0 805715 805715 2165 2165 0 19449 19449 0 0 500952 500952 571001 571001 SECURITY 946751 946751 PERSONNEL & FRINGE EXPENSES 0 PAID BY COMMON PAYMASTER 421282 421282 STAFF. & EMPLOYEE RELOCATION 3485 3485 18619 18619 3349078 3349078 0 0 35769 34229 0 0 0 0 12500 0 0 0 0 0 0 0 0 0 207169 256360 12869951 9043222 3649094 3826729 0 0 0 0 0 0 0 0 5337667 6928763 9242199 11046081 35739 35384 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 35739 35384 X 9206460 10985634 0 25063 9206460 11010697 9242199 11046081 1529807 274430 X false true X true false X 1971131 2230267 2307525 3062817 4444391 14016131 0 0 1971131 2230267 2307525 3062817 4444391 14016131 0 14016131 388353 407422 360938 374616 389298 1920627 0 78683 39212 23478 22071 26556 190000 16126758 1800 0.86912 0.84337 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 978073 978073 8767551 8715772 51779 230201 230201 1793842 327450 1466392 1100284 0 1100284 3826729 DUE FROM AFFILIATE 6928763 6928763 0 0 X SCHEDULE D, PART X, LINE 2: THE PALM BEACH JEWISH COMMUNITY CAMPUS CORP 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 AS OF 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 DID NOT INCUR ANY TAX EXPENSES DURING THE YEAR ENDED JUNE 30, 2024. THE U.S. FEDERAL JURISDICTION AND FLORIDA ARE THE MAJOR TAX JURISDICTIONS WHERE THE ORGANIZATION FILES INCOME TAX RETURNS. ADDITIONALLY, THE ORGANIZATION HAS FILED IRS FORM 990 TAX RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE IT IS REQUIRED. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2024, THE ORGANIZATION WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. false false false false false false false false false MICHAEL HOFFMAN CHIEF EXECUTIVE OFFICER 0 353630 0 15000 0 9000 0 25842 0 34365 0 437837 0 0 MATTHEW KERNKRAUT CHIEF DEVELOPMENT OFFICER 0 299579 0 0 0 11693 0 24429 0 34330 0 370031 0 0 KATHY SIGALL CHIEF FINANCIAL OFFICER 0 233301 0 0 0 0 0 18220 0 2315 0 253836 0 0 MINDY HANKEN CHIEF PROGRAM OFFICER 0 203191 0 0 0 5400 0 15991 0 12054 0 236636 0 0 LEAH HOLCZER SENIOR VP, FINANCE 0 131479 0 0 0 18289 0 11341 0 33011 0 194120 0 0 RACHEL BERG EXECUTIVE DIRECTOR, MJCF 0 144146 0 0 0 9580 0 12340 0 33124 0 199190 0 0 SARAH ROGERS SENIOR VP, DEVELOPMENT 0 158897 0 0 0 6498 0 13226 0 21826 0 200447 0 0 JEFF TRYNZ SENIOR VP, EXTERNAL AFFAIRS 0 163539 0 0 0 5400 0 12915 0 1515 0 183369 0 0 Elaine Aronoff VICE PRESIDENT, MJCF 0 178752 0 0 0 0 0 9175 0 9259 0 197186 0 0 SCHEDULE J, PART I, LINE 3: JEWISH FEDERATION OF PALM BEACH COUNTY, INC., A 501(C)(3) AFFILIATE OF THE REPORTING ORGANIZATION, PAID COMPENSATION TO THE REPORTING ORGANIZATION'S TOP MANAGEMENT OFFICIAL. JEWISH FEDERATION OF PALM BEACH COUNTY, INC. HAS ESTABLISHED THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL USING COMPENSATION COMMITTEE, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6: THE MEMBERS OF THE REPORTING ORGANIZATION ARE JEWISH FEDERATION OF PALM BEACH COUNTY, INC. (FEDERATION), THE MANDEL 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). FORM 990, PART VI, SECTION A, LINE 7A: THE MEMBERS OF THE REPORTING ORGANIZATION HAVE THE AUTHORITY TO APPOINT, APPROVE, OR REMOVE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B: CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE MEMBERS OF THE REPORTING ORGANIZATION. 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 BY THE AUDIT COMMITTEE OF THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC. THERE IS A SECURE PORTAL ON THE FEDERATION WEBSITE AVAILABLE ONLY TO THE VOTING MEMBERS OF THE BOARD OF DIRECTORS. THE FORM 990 IS POSTED ON THIS SECURE PORTAL AND BOARD MEMBERS ARE NOTIFIED THAT THE COMPLETED FORM 990 IS POSTED FOR THEIR REVIEW BEFORE IT IS FILED WITH THE IRS. 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 BOARD CHAIR 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, LINES 15 AND 15B: THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE CONSOLIDATED FINANCIAL STATEMENTS ARE AVAILABLE ON THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC.'S WEBSITE. 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