2026-04-29T09:26:27+00:00 2025-06-30 135381590 BDO USA 200 PARK AVE 38TH FLOOR NEW YORK NY 10166 990 2024-07-01 650006250 PALM BEACH JEWISH COMMUNITY CAMPUS CORP PALM 5614780700 1 HARVARD CIRCLE SUITE 100 WEST PALM BEACH FL 33409 MICHAEL HOFFMAN CEO 2026-04-29 true CHRISTINA PATTEN P01972759 2128858000 2026-04-28 2024 2025-03-06 01:10:19Z MICHAEL HOFFMAN 1 HARVARD CIRCLE SUITE 100 WEST PALM BEACH FL 33409 5440242 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 4444391 4890136 1800 42550 26429 69388 406265 406436 4878885 5408510 0 0 0 0 0 0 0 0 0 3349078 4845488 3349078 4845488 1529807 563022 11046081 11690276 35384 58047 11010697 11632229 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 4845488 0 434234 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. 4845488 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 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 FLORIDA MECHANICAL LLC 3615 FISCAL COURT RIVIERA BEACH FL 33404 HVAC MAINTENANCE & REPAIR 259333 1 4890136 4890136 DESIGNATED PROGRAM REVENUE 900099 42550 42550 0 0 0 0 0 0 42550 13231 0 0 13231 409196 17512 391684 0 391684 391684 0 0 70377 14220 56157 0 56157 0 0 56157 MISCELLANEOUS INCOME 900099 14752 0 0 14752 0 0 0 0 14752 5408510 434234 0 84140 6485 6485 0 0 38469 38469 0 0 7151 7151 0 0 841298 841298 0 0 7741 7741 0 0 18916 18916 0 0 519879 519879 0 0 567299 567299 0 0 SECURITY 1438809 1438809 0 0 PERSONNEL & FRINGE EXPENSES PAID BY COMMON PAYMASTER 799595 799595 0 0 MISCELLANEOUS 599846 599846 0 0 0 0 0 0 4845488 4845488 0 0 34229 130246 0 59598 0 0 256360 216188 13118816 9432222 3826729 3686594 0 0 6928763 7597650 11046081 11690276 35384 58047 0 0 0 35384 58047 X 10985634 11607166 25063 25063 11010697 11632229 11046081 11690276 563022 194630 -136120 0 X false true true false X 2230267 2307525 3062817 4444391 4890136 16935136 0 0 2230267 2307525 3062817 4444391 4890136 16935136 0 16935136 407422 360938 374616 389298 422427 1954701 0 39212 23478 22071 26556 14752 126069 19015906 44350 0.89058 0.8691 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 39212.0, COLUMN B - 23478.0, COLUMN C - 22071.0, COLUMN D - 26556.0, COLUMN E - 14752.0, COLUMN F - 126069.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 978073 978073 9172527 9104772 67755 143242 143242 883298 327450 555848 1941676 1941676 3686594 DUE FROM AFFILIATE 7597650 7597650 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 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, 2025. 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, 2025, THE ORGANIZATION 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 SECTION B, LINES 15 AND 15B: THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICERS OR KEY EMPLOYEES. Form 990, Part VI, Line 6 Classes of members or stockholders 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, Line 7a Members or stockholders electing members of governing body THE MEMBERS OF THE REPORTING ORGANIZATION HAVE 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 MEMBERS OF THE REPORTING 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 100 WEST PALM BEACH FL 33409 590948696 COMMUNITY BUILDING FL 501(c)(3) 7 NA false NORTH PALM BEACH COUNTY JEWISH COMMUNITY CAMPUS CORP 1 HARVARD CIRCLE 100 WEST PALM BEACH FL 33409 461245509 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