2026-04-29T09:24:50+00:00 2025-06-30 135381590 BDO USA 200 PARK AVE 38TH FLOOR NEW YORK NY 10166 990 2024-07-01 461245509 NORTH PALM BEACH COUNTY JEWISH COMMUNITY CAMPUS CORPORATION NORT 5614780700 1 HARVARD CIRCLE 100 WEST PALM BEACH FL 33409 MICHAEL HOFFMAN CHIEF EXECUTIVE OFFICER 5614780700 2026-04-29 true CHRISTINA PATTEN P01972759 2128858000 2026-04-28 2024 2025-03-06 01:10:19Z MICHAEL HOFFMAN 1 HARVARD CIRCLE 100 WEST PALM BEACH FL 33409 346153 false X WWW.JEWISHPB.ORG X 2012 FL THE NORTH PALM BEACH COUNTY JEWISH COMMUNITY CAMPUS CORPORATION MAINTAINS PROPERTY FOR THE PURPOSE OF PROVIDING EDUCATIONAL, CULTURAL, RECREATIONAL, AND SOCIAL WELFARE PROGRAMMING FOR THE LOCAL COMMUNITY. 4 4 0 4 0 229529 246153 0 0 0 0 101620 100000 331149 346153 0 0 0 0 0 0 0 287773 343270 287773 343270 43376 2883 237381 240494 2500 2730 234881 237764 THE NORTH PALM BEACH COUNTY JEWISH COMMUNITY CAMPUS CORPORATION MAINTAINS PROPERTY FOR THE PURPOSE OF PROVIDING EDUCATIONAL, CULTURAL, RECREATIONAL, AND SOCIAL WELFARE PROGRAMMING FOR THE LOCAL COMMUNITY. false false 343270 0 0 THE NORTH PALM BEACH COUNTY JEWISH COMMUNITY CAMPUS CORPORATION MAINTAINS PROPERTY FOR THE PURPOSE OF PROVIDING EDUCATIONAL, CULTURAL, RECREATIONAL, AND SOCIAL WELFARE PROGRAMMING FOR THE LOCAL COMMUNITY. 343270 true true false false false false false false false false false 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 false false true false false false false true 0 0 0 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 false true true true true true true false false false false FL X X LEAH HOLCZER CFO 5614780700 1 HARVARD CIRCLE SUITE 100 WEST PALM BEACH FL 33409 BARRY S BERG BOARD CHAIR 2.0 12.0 X X 0 0 0 BERYL D SIMONSON TREASURER 2.0 4.0 X X 0 0 0 RONALD P PERTNOY SECRETARY 2.0 4.0 X X 0 0 0 MARK F LEVY BOARD MEMBER 2.0 4.0 X 0 0 0 LEAH HOLCZER CHIEF FINANCIAL AND OPERATING OFFICER (AS OF 07/24) 1.0 44.0 X 0 220642 49554 MICHAEL HOFFMAN CHIEF EXECUTIVE OFFICER 1.0 54.0 X 0 449545 62980 MATTHEW KERNKRAUT EXCECUTIVE VICE PRESIDENT 1.0 44.0 X 0 340391 61617 MELISSA ARDEN CHIEF PLANNING OFFICER 1.0 44.0 X 0 181216 37092 MINDY HANKEN CHIEF PROGRAM OFFICER (THRU 04/24) 1.0 44.0 X 0 169721 14804 CARSON NIGHTWINE DIRECTOR, COMMUNITY SECURITY 1.0 44.0 X 0 182339 15284 FRANK MANDRELL SENIOR NETWORK ADMINISTRATOR (THRU 11/24) 1.0 44.0 X 0 168654 20748 JEFF TRYNZ CHIEF MARKETING OFFICER (EFF. 11/24)/SR VP, EXTERNAL AFFAIRS 1.0 44.0 X 0 190218 15907 JOSEPHINE GON EXECUTIVE DIRECTOR, PALM BEACH CENTER 1.0 44.0 X 0 184327 26996 RACHEL BERG EXECUTIVE DIRECTOR, MJCF 1.0 44.0 X 0 184758 49117 KATHY SIGALL FORMER CHIEF FINANCIAL OFFICER 0.0 0.0 X 0 137949 10571 0 2409760 364670 0 true true false 0 246153 246153 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 100000 0 0 100000 0 0 0 0 100000 346153 0 0 100000 7157 7157 0 0 9373 9373 0 0 17 17 0 0 9163 9163 0 0 8772 8772 0 0 15232 15232 0 0 PERSONNEL & FRINGE EXPENSES PAID BY COMMON PAYMASTER 220881 220881 0 0 REPAIR & MAINTENANCE 72452 72452 0 0 MISCELLANEOUS EXPENSE 223 223 0 0 0 0 0 0 343270 343270 0 0 0 0 0 0 30365 29298 0 0 0 0 0 0 207016 211196 237381 240494 2500 2730 0 0 0 0 2500 2730 X 234881 237764 234881 237764 237381 240494 2883 0 X false true true false X 117062 144587 203649 229529 246153 940980 0 0 117062 144587 203649 229529 246153 940980 0 940980 0 0 100000 100000 100000 101620 100000 501620 1442600 0 0.65228 0.5719 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 100000.0, COLUMN B - 100000.0, COLUMN C - 100000.0, COLUMN D - 101620.0, COLUMN E - 100000.0, COLUMN F - 501620.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED DUE FROM AFFILIATE 211196 211196 0 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote NORTH PALM BEACH COUNTY JEWISH COMMUNITY CAMPUS CORPORATION 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 FEDERATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE FEDERATION DID NOT INCUR ANY TAX EXPENSES DURING THE YEAR ENDED JUNE 30, 2025. THE U.S. FEDERAL JURISDICTION AND FLORIDA ARE THE MAJOR TAX JURISDICTIONS WHERE THE FEDERATION FILES INCOME TAX RETURNS. ADDITIONALLY, THE FEDERATION HAS FILED IRS FORM 990 TAX RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE IT IS REQUIRED. THE FEDERATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2025, THE FEDERATION WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY. true false false false false false false false false KATHY SIGALL FORMER CHIEF FINANCIAL OFFICER 0 137949 0 0 0 0 0 9400 0 1171 0 148520 0 0 MICHAEL HOFFMAN CHIEF EXECUTIVE OFFICER 0 410545 0 30000 0 9000 0 27729 0 35251 0 512525 0 0 LEAH HOLCZER CHIEF FINANCIAL AND OPERATING OFFICER (AS OF 07/24) 0 200025 0 0 0 20617 0 15200 0 34354 0 270196 0 0 MELISSA ARDEN CHIEF PLANNING OFFICER 0 181216 0 0 0 0 0 15000 0 22092 0 218308 0 0 MINDY HANKEN CHIEF PROGRAM OFFICER (THRU 04/24) 0 80033 0 0 0 89688 0 5740 0 9064 0 184525 0 0 MATTHEW KERNKRAUT EXCECUTIVE VICE PRESIDENT 0 331599 0 0 0 8792 0 26256 0 35361 0 402008 0 0 JEFF TRYNZ CHIEF MARKETING OFFICER (EFF. 11/24)/SR VP, EXTERNAL AFFAIRS 0 182718 0 7500 0 0 0 14439 0 1468 0 206125 0 0 CARSON NIGHTWINE DIRECTOR, COMMUNITY SECURITY 0 178739 0 0 0 3600 0 13984 0 1300 0 197623 0 0 RACHEL BERG EXECUTIVE DIRECTOR, MJCF 0 176423 0 5000 0 3335 0 14680 0 34437 0 233875 0 0 JOSEPHINE GON EXECUTIVE DIRECTOR, PALM BEACH CENTER 0 184327 0 0 0 0 0 14769 0 12227 0 211323 0 0 FRANK MANDRELL SENIOR NETWORK ADMINISTRATOR (THRU 11/24) 0 119135 0 0 0 49519 0 8962 0 11786 0 189402 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation 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. Schedule J, Part I, Line 4a Severance or change-of-control payment DURING CALENDAR YEAR 2024, FRANK MANDRELL, SENIOR NETWORK ADMINISTRATOR, AND MINDY HANKEN, CHIEF PROGRAM OFFICER, RECEIVED SEVERANCE PAYMENTS OF $49,519 AND $89,688, RESPECTIVELY. THE AMOUNTS WERE PAID BY JEWISH FEDERATION OF PALM BEACH COUNTY, INC. AND ARE INCLUDED ON SCHEDULE J, PART II, COLUMN (B)(III). Form 990, Part VI, Line 15 THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. Form 990, Part VI, Line 6 Classes of members or stockholders THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC., A RELATED 501(C)(3) ORGANIZATION, IS THE SOLE MEMBER OF THE REPORTING ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body AS THE SOLE MEMBER OF THE ORGANIZATION, THE JEWISH FEDERATION OF PALM BEACH COUNTY, INC. HAS THE AUTHORITY TO APPOINT, APPROVE, OR REMOVE DIRECTORS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE MEMBER OF THE ORGANIZATION. Form 990, Part VI, Line 11b Review of form 990 by governing body 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, Line 12c Conflict of interest policy 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, Line 19 Required documents available to the public 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. JEWISH FEDERATION OF PALM BEACH COUNTY 1 HARVARD CIRCLE WEST PALM BEACH FL 33409 590948696 COMMUNITY BUILDING FL 501(c)(3) 7 NA false PALM BEACH JEWISH COMMUNITY CAMPUS CORP 1 HARVARD CIRCLE WEST PALM BEACH FL 33409 650006250 PROPERTY MANAGEMENT FL 501(c)(3) 7 JFPBC false false false true true false false false false false false false false false true true false false false false