2025-05-15T11:23:53-05:00 2024-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-07-01 591582799 MANDEL JEWISH COMMUNITY CENTER OF THE PALM BEACHES INC % CARA WEBSTER MAND 5617409000 8500 JOG ROAD BOYNTON BEACH FL 33472 SAMANTHA KLEIN PRESIDENT & CEO 5617125210 2025-05-14 true true Paul Hammerschmidt P01384178 2128858000 2025-05-14 2023 2025-03-06 01:10:19Z SAMANTHA KLEIN 8500 JOG ROAD BOYNTON BEACH FL 33472 16709201 false X WWW.JCCONLINE.COM X 1974 FL TO BUILD COMMUNITY AND ENHANCE CONNECTION TO JEWISH LIFE. 15 15 406 26 0 0 6115214 5456118 10123428 10894893 172863 358190 64950 0 16476455 16709201 0 0 0 0 7555618 8254426 0 0 767442 4760278 4992555 12315896 13246981 4160559 3462220 28086261 28188427 8132862 4429567 19953399 23758860 X TO BUILD COMMUNITY AND ENHANCE CONNECTION TO JEWISH LIFE. TOP PRIORITIES ARE: CONNECTING FAMILIES TO JEWISH LIFE, HEALTHY LIVING, HIGH QUALITY JEWISH CULTURAL ARTS, CONNECTING PEOPLE TO ISRAEL, AND REACHING OUT TO THE BROADER COMMUNITY. false false 4933316 0 7304425 Early Childhood Development - Provide High Quality Care And Education For Young Children Ages 3 Months To 5 Years Old And Provide After Care Camp For Elementary School Children. The Pre-School Program Served 269 Kids and The Aftercare Program Served 229 Kids. 1989142 0 2638889 Camps - Offer A Variety Of Camps Which Are Age Specific and Provide Appropriate Summer Day Camping Opportunities For Children As Well As No-School Holiday Camps. 607879 0 38307 AQUATICS - OFFER A VARIETY OF SWIM LESSONS WITH HALF HOUR SESSIONS FOR BABIES AND THEIR PARENTS AND ADULT SWIM LESSONS. OFFER OPEN SWIM TIME FOR PRESCHOOL AND AFTERCARE CHILDREN AND SWIM TEAM OPPORTUNITIES THROUGH HIGH SCHOOL. 3352197 0 913272 10882534 true true false false false false false true false true true true false false true true true false 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 false false false false true 72 0 true 406 true false false false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true false false FL X CARA WEBSTER 5617409000 8500 JOG ROAD BOYNTON BEACH FL 33472 X Jesse J Rosen President and CEO 40.0 0.0 X 320908 0 12806 Samantha Klein Chief Operating Officer 40.0 0.0 X 167860 0 4629 Ari Golub Director of Operations 40.0 0.0 X 121620 0 5844 RONALD B PRESSLER CONTROLLER 40.0 0.0 X 107505 0 19744 Ira Gerstein IMMEDIATE PAST CHAIR 1.0 0.0 X X 0 0 0 Joel Yudenfreund BOARD CHAIR 1.0 0.0 X X 0 0 0 ELANA RICKEL SECRETARY/TREASURER 1.0 0.0 X X 0 0 0 BARRY S BERG TRUSTEE 1.0 0.0 X 0 0 0 Barbara Friedman Trustee 1.0 0.0 X 0 0 0 Iian Kaufer Trustee 1.0 0.0 X 0 0 0 Vivian Lieberman Trustee 1.0 0.0 X 0 0 0 Peter Liebman Trustee 1.0 0.0 X 0 0 0 Arnold Maerov Trustee 1.0 0.0 X 0 0 0 Barri Litt Trustee 1.0 0.0 X 0 0 0 Justin Paul Trustee 1.0 0.0 X 0 0 0 Vicki Wildstein Trustee 1.0 0.0 X 0 0 0 EVA SCHLANGER TRUSTEE 1.0 0.0 X 0 0 0 HOPE SILVERMAN TRUSTEES 1.0 0.0 X 0 0 0 JIM BALDINGER TRUSTEE 1.0 0.0 X 0 0 0 717893 0 43023 4 false true false BUS ONE LLC 3516 Whitehall Dr 201 WEST PALM BEACH FL 33401 Bus Transportation 352821 Rainbow Janitorial Services 2581 Jupiter Park Dr Suite F1 JUPITER FL 33458 Janitorial SERVICES 221951 2 3127196 246180 2082742 5456118 TUITION & PROGRAM FEES 611600 10894893 10894893 0 0 10894893 314995 314995 0 0 0 0 0 43195 43195 43195 43195 0 0 0 0 0 0 0 0 0 0 16709201 10894893 0 358190 0 0 0 0 351838 284748 38851 28239 0 6686008 5443273 672476 570259 59291 45097 12411 1783 645863 490215 137294 18354 511426 417110 50435 43881 0 0 0 0 0 9496 9496 229838 126411 103427 141332 96106 43813 1413 323708 166387 157235 86 0 0 1130604 1085380 45224 0 0 47463 25630 21833 222345 112774 109571 0 577772 519995 57777 330715 297644 33071 PROGRAM EXPENSES 1879127 1879127 PROFESSIONAL DEVELOPMENT 75586 15117 60469 DUES AND SUBSCRIPTIONS 24569 3931 20638 13246981 10882534 1597005 767442 949720 286564 654348 4920529 1590964 1120607 15453 69606 0 0 0 0 0 0 0 0 108482 118081 20451731 7461715 12984494 12990016 3892360 3208311 6958440 4399713 0 0 0 0 932000 1075000 28086261 28188427 639026 761738 0 0 1801703 1762165 0 0 0 0 0 0 280000 80000 0 0 5412133 1825664 8132862 4429567 X 13980909 17501065 5972490 6257795 19953399 23758860 28086261 28188427 X 3462220 372884 -29643 X false true X true false X 3644767 7699029 3541868 6115214 5456118 26456996 0 0 3644767 7699029 3541868 6115214 5456118 26456996 2682269 23774727 6951 10650 13793 156187 314995 502576 1754 0 0 0 0 1754 0 21198 68487 64950 0 154635 27115961 41901884 0.87678 0.88159 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15000 X false 7055670 2400 439445 3000572 4496943 6967255 1875 270232 183692 7055670 5886210 1506499 -397291 28163 6967255 724380 3008180 178198 23810 3886948 627720 100578 16224 20142 724380 0.17890 0.03240 0.78870 true false 0 0 17662666 5175442 12487224 0 2504283 2286273 218010 0 284782 284782 12990016 INVESTMENTS HELD AT JFPBC 4399713 F 4399713 0 DUE TO JFPBC 1825664 1825664 X 18550589 372884 1478000 1850884 16699705 9496 9496 16709201 14745128 1478000 29643 1507643 13237485 9496 9496 13246981 PART III, LINE 4: THE ORGANIZATION EXHIBITS A JEWISH THEMED SCULPTURE FOR THE EDUCATION AND ENJOYMENT OF VISITORS. PART V, LINE 4: The intended uses of the organization's endowment funds is to provide funding to its various programs. PART X, LINE 2: THE CENTER IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND FROM STATE INCOME TAXES UNDER SIMILAR PROVISIONS OF THE FLORIDA STATUTES. ACCORDINGLY, THE FINANCIAL STATEMENTS DO NOT INCLUDE AN INCOME TAX PROVISION. The Center adopted the provisions of the FASB ASC No. 740 Income Taxes. Under ASC 740, the Center must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more-likely-than-not that the position will be sustained. Management of the Center does not believe there are any material uncertain tax positions and accordingly has not recognized any liability for unrecognized tax benefits. The Center has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the Center has filed Internal Revenue Service Form 990 tax returns as required and all other applicable returns in those jurisdictions where it is required. The Center believes that it is no longer subject to U.S. federal, state and local, or non-U.S. income tax examinations by tax authorities for years before 2021. However, the Center is still open to examination by taxing authorities from fiscal year 2021 forward. For the year ended June 30, 2024, there was no interest or tax penalties recorded or included in the statements of activities. PART XII, LINE 2D: BAD DEBT FROM UNCOLLECTIVE PLEDGES ......... $ 29,643 X X X X false false false false false false false false false Jesse J Rosen President and CEO 320908 0 0 0 0 0 0 0 12806 0 333714 0 0 0 Samantha Klein Chief Operating Officer 167860 0 0 0 0 0 0 0 4629 0 172489 0 0 0 FORM 990, PART III, LINE 4D: FILM FESTIVAL - OFFER A VARIETY OF FILMS FROM AROUND THE WORLD FOCUSING ON JEWISH ISSUES, ACHIEVEMENT, AND VALOR AND HIGHLIGHT THE JEWISH EXPERIENCE THROUGH A LENS ON HISTORY, CULTURE, ART, AND ISRAEL. THE FESTIVAL SERVES FILM GOERS YEAR-ROUND AND HOUSEHOLDS WATCHED VIRTUALLY. Expense: $3,352,197, Including grants of $0, Revenue: $913,272. FORM 990, PART VI, SECTION B, LINE 11B: THE 990 IS PREPARED BY AN INDEPENDENT CPA FIRM IN CONJUNCTION WITH THE CENTER'S FINANCE DEPARTMENT. A DRAFT OF THE 990 IS PROVIDED TO THE CENTER'S AUDIT COMMITTEE MEMBERS PRIOR TO FILING FOR THEIR REVIEW. THE 990 IS MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS AND IS APPROVED BY 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 OFFICERS, KEY EMPLOYEES AND BOARD MEMBERS FOR REVIEW AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 15A: A COMPENSATION COMMITTEE OF THE BOARD USED COMPARABLE DATA AND PERFORMANCE REVIEWS TO DETERMINE COMPENSATION OF THE PRESIDENT & CEO. FORM 990, PART VI, SECTION B, LINE 15B: THE PRESIDENT AND CEO USES COMPARABLE DATA AND PERFORMANCE REVIEWS FOR ALL OTHER POSITIONS. FORM 990, PART VI, SECTION C, LINE 19: THE CENTER MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: BAD DEBT FROM UNCOLLECTIBLE PLEDGES ................ $ (29,643)