2024-05-14T17:06:03-05:00 2023-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2022-07-01 591582799 MANDEL JEWISH COMMUNITY CENTER OF THE PALM BEACHES INC % JESSE J ROSEN MAND 5617409000 8500 JOG ROAD BOYNTON BEACH FL 33472 JESSE ROSEN PRESIDENT & CEO 5617125210 2024-05-14 true JESSE ROSEN 999009999 Paul Hammerschmidt P01384178 2128858000 2024-05-13 2 2022 2023-04-26 12:10:37Z JESSE J ROSEN 8500 JOG ROAD BOYNTON BEACH FL 33472 16476455 false X WWW.JCCONLINE.COM X 1974 FL TO BUILD COMMUNITY AND ENHANCE CONNECTION TO JEWISH LIFE. 14 14 419 16 0 0 3541868 6115214 8298732 10123428 57684 172863 68487 64950 11966771 16476455 0 0 0 0 5981888 7555618 0 0 755460 3815810 4760278 9797698 12315896 2169073 4160559 24084288 28086261 8444789 8132862 15639499 19953399 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 6177604 0 7066095 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 343 Kids and The Aftercare Program Served 275 Kids. 3188440 0 2470816 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. 398555 0 470037 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. 199277 116480 9963876 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 63 0 true 419 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true false false FL X JESSE J ROSEN 5617409000 8500 JOG ROAD BOYNTON BEACH FL 33472 X Jesse J Rosen President and CEO 40.0 0.0 X 300479 0 11175 Samantha Klein Chief Operating Officer 40.0 0.0 X 140375 0 2355 Ari Golub Director of Operations 40.0 0.0 X 125464 0 8986 Ira Gerstein Board Chair 10.0 0.0 X X 0 0 0 Joel Yudenfreund Vice Chair/Chair Elect 1.0 0.0 X X 0 0 0 Barry S Berg Immediate Past Chair 1.0 0.0 X X 0 0 0 Elana Rickel Secretary/Treasurer 1.0 0.0 X X 0 0 0 Harold Danenberg Trustee (THRU 5/2023) 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 Sam Cohen Trustee (THRU 5/2023) 1.0 0.0 X 0 0 0 EVA SCHLANGER TRUSTEE (EFF. 5/2023) 1.0 0.0 X 0 0 0 HOPE SILVERMAN TRUSTEES (EFF. 5/2023) 1.0 0.0 X 0 0 0 566318 0 22516 3 false true false BUS ONE LLC 3516 Whitehall Dr 201 WEST PALM BEACH FL 33401 Bus Transportation 379220 Rainbow Janitorial Services 2581 Jupiter Park Dr Suite F1 JUPITER FL 33458 Janitorial SERVICES 228306 Tactical Security Consultants Inc 1402 Clydesdale Drive LOXAHATCHEE FL 33470 Security 156547 PB Tours and Transportation 800 23rd Street WEST PALM BEACH FL 33407 Bus Transportation 111597 4 1568490 268099 4278625 6115214 TUITION & PROGRAM FEES 611600 10123428 10123428 0 0 10123428 156187 156187 0 0 0 0 0 16676 0 16676 16676 16676 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 64950 64950 64950 16476455 10123428 0 237813 0 0 0 0 312165 251272 35217 25676 0 6250660 5054037 657063 539560 41706 31379 9199 1128 476572 357958 106364 12250 474515 387123 44535 42857 0 0 0 0 0 9263 9263 299683 167109 132574 129250 87890 40068 1292 275025 137270 137632 123 0 0 1003550 963408 40142 0 0 53228 28835 24393 260765 132255 128510 0 591879 532691 59188 300795 270716 30079 PROGRAM EXPENSES 1712169 1712169 PROFESSIONAL DEVELOPMENT 62167 12433 49734 BAD DEBT EXPENSE 34748 34748 DUES AND SUBSCRIPTIONS 27756 4440 23316 12315896 9963876 1596560 755460 2783249 949720 0 654348 87672 1590964 18926 15453 0 0 0 0 0 0 0 0 58749 108482 19868436 6883942 13333667 12984494 0 3892360 6870025 6958440 0 0 0 0 932000 932000 24084288 28086261 841276 639026 0 0 1433067 1801703 0 0 0 0 0 0 480000 280000 0 0 5690446 5412133 8444789 8132862 X 11117908 13980909 4521591 5972490 15639499 19953399 24084288 28086261 4160559 153341 X false true X true false X 3437955 3644767 7699029 3541868 6115214 24438833 0 0 3437955 3644767 7699029 3541868 6115214 24438833 2584197 21854636 7326 6951 10650 13793 156187 194907 0 1754 0 0 0 1754 0 0 21198 68487 64950 154635 24790129 39019090 0.88159 0.87330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15000 X false 6967255 1875 270232 183692 7055670 5886210 1506499 -397291 28163 6967255 724380 3008180 178198 23810 3886948 627720 100578 16224 20142 724380 427238 184623 30094 14235 627720 0.50160 0.02070 0.47770 true false 17398344 4678389 12719955 2455092 2205553 249539 15000 0 15000 12984494 INVESTMENTS HELD AT JFPBC 6958440 F 6958440 0 DUE TO JFPBC 5412133 5412133 X 18098533 153341 1478000 1631341 16467192 9263 9263 16476455 13784633 1478000 1478000 12306633 9263 9263 12315896 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 FINANCIAL ACCOUNTING STANDARDS BOARD ("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 2020. HOWEVER, THE CENTER IS STILL OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM FISCAL YEAR 2020 FORWARD. FOR THE YEAR ENDED JUNE 30, 2023, THERE WAS NO INTEREST OR TAX PENALTIES RECORDED OR INCLUDED IN THE STATEMENTS OF ACTIVITIES. X X X X false false false false false false false false false Jesse J Rosen President and CEO 284479 0 16000 0 0 0 0 0 11175 0 311654 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: $199,277, Including grants of $0, Revenue: $116,480 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.