2024-04-10T14:24:42-05:00 2023-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2022-07-01 461245509 NORTH PALM BEACH COUNTY JEWISH COMMUNITY CAMPUS CORPORATION % LEAH HOLCZER NORT 5614780700 1 HARVARD CIRCLE Suite 100 WEST PALM BEACH FL 33409 MICHAEL HOFFMAN CEO 5614780700 2024-04-09 true MICHAEL HOFFMAN 999009999 Paul Hammerschmidt P01384178 2128858000 2 2022 2023-04-26 12:10:37Z MICHAEL HOFFMAN 1 HARVARD CIRCLE STE 100 WEST PALM BEACH FL 33409 303649 false X WWW.JEWISHPB.ORG X 2012 FL TO MAINTAIN PROPERTY FOR THE PURPOSE OF PROVIDING EDUCATIONAL, CULTURAL, RECREATIONAL & SOCIAL WELFARE PROGRAMMING FOR THE LOCAL COMMUNITY. 4 4 0 4 0 0 144587 203649 0 0 0 0 100000 100000 244587 303649 0 0 0 0 0 0 0 0 0 185851 248402 185851 248402 58736 55247 136258 191505 0 0 136258 191505 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 248402 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. 248402 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 true 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 true true true true true true false false false FL X X LEAH HOLCZER 5614780700 1 HARVARD CIRCLE SUITE 100 WEST PALM BEACH FL 33409 MICHAEL HOFFMAN CHIEF EXECUTIVE OFFICER 1.0 54.0 X 0 366622 54187 MATTHEW KERNKRAUT CHIEF DEVELOPMENT OFFICER 1.0 44.0 X 0 303747 44558 KATHY SIGALL CHIEF FINANCIAL OFFICER 1.0 44.0 X 0 230367 23971 MINDY HANKEN CHIEF PROGRAM OFFICER 1.0 44.0 X 0 206696 25505 LEAH HOLCZER VICE PRESIDENT, FINANCE 1.0 44.0 X 0 152574 36429 RACHEL BERG VP, WOMEN'S PHILANTHROPY 1.0 44.0 X 0 148827 37698 SARAH ROGERS SENIOR VP, DEVELOPMENT 1.0 44.0 X 0 155778 29429 JEFF TRYNZ SENIOR VP, EXTERNAL AFFAIRS 1.0 44.0 X 0 163606 13669 HOPE LEVIN VICE PRESIDENT, MAJOR GIVING 1.0 44.0 X 0 149041 19718 SUSAN SHULMAN PERTNOY BOARD CHAIR 2.0 12.0 X X 0 0 0 HOPE SILVERMAN PAST BOARD CHAIR 2.0 4.0 X X 0 0 0 ROBERT GORDON TREASURER 2.0 4.0 X X 0 0 0 ARTHUR LORING SECRETARY 2.0 4.0 X X 0 0 0 0 1877258 285164 0 false true false 0 203649 203649 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 100000 100000 100000 303649 100000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2241 2241 0 6755 6755 0 0 0 0 0 1600 1600 0 0 6758 6758 25613 25613 PERSONNEL & FRINGE EXPENSES 0 PAID BY COMMON PAYMASTER 144584 144584 REPAIR & MAINTENANCE 60628 60628 MISCELLANEOUS EXPENSE 223 223 248402 248402 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9500 34747 0 0 0 0 0 0 0 0 0 0 126758 156758 136258 191505 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 136258 191505 0 0 136258 191505 136258 191505 55247 X false true X true false X 118952 35517 117062 144587 203649 619767 0 0 118952 35517 117062 144587 203649 619767 0 619767 0 0 145277 145000 100000 100000 100000 590277 1210044 0.51219 0.41166 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED DUE FROM AFFILIATE 156758 156758 0 0 X PART X, LINE 2: NORTH PALM BEACH COUNTY JEWISH COMMUNITY CAMPUS CORPORATION (THE "REPORTING ORGANIZATION") IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SALES AND USE TAX UNDER THE LAWS OF THE STATE OF FLORIDA. THE REPORTING ORGANIZATION 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 AT 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 REPORTING 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 REPORTING ORGANIZATION DID NOT INCUR ANY TAX EXPENSES DURING THE YEAR ENDED JUNE 30, 2023. THE U.S. FEDERAL JURISDICTION IS THE MAJOR TAX JURISDICTIONS WHERE THE REPORTING ORGANIZATION FILES INCOME TAX RETURNS. ADDITIONALLY, THE REPORTING ORGANIZATION HAS FILED IRS FORM 990 TAX RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE IT IS REQUIRED. THE REPORTING ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. AS OF JUNE 30, 2023, THE FEDERATION 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 347622 0 10000 0 9000 0 26744 0 27443 0 420809 0 0 MATTHEW KERNKRAUT CHIEF DEVELOPMENT OFFICER 0 291524 0 0 0 12223 0 17220 0 27338 0 348305 0 0 KATHY SIGALL CHIEF FINANCIAL OFFICER 0 230367 0 0 0 0 0 21882 0 2089 0 254338 0 0 MINDY HANKEN CHIEF PROGRAM OFFICER 0 201296 0 0 0 5400 0 15613 0 9892 0 232201 0 0 LEAH HOLCZER VICE PRESIDENT, FINANCE 0 135626 0 0 0 16948 0 10333 0 26096 0 189003 0 0 RACHEL BERG VP, WOMEN'S PHILANTHROPY 0 141902 0 0 0 6925 0 11480 0 26218 0 186525 0 0 SARAH ROGERS SENIOR VP, DEVELOPMENT 0 155778 0 0 0 0 0 12596 0 16833 0 185207 0 0 JEFF TRYNZ SENIOR VP, EXTERNAL AFFAIRS 0 160442 0 0 0 3164 0 12300 0 1369 0 177275 0 0 HOPE LEVIN VICE PRESIDENT, MAJOR GIVING 0 149041 0 0 0 0 0 11407 0 8311 0 168759 0 0 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 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, SECTION A, LINE 7A: 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, SECTION A, LINE 7B: CERTAIN DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO THE APPROVAL OF THE MEMBER OF THE 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. 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 15A 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. JEWISH FEDERATION OF PALM BEACH COUNTY 1 HARVARD CIRCLE WEST PALM BEACH FL 33409 590948696 COMMUNITY BLD FL 501(C)(3) 7 NA false PALM BEACH JEWISH COMMUNITY CAMPUS CORP 1 HARVARD CIRCLE WEST PALM BEACH FL 33409 650006250 PROPERTY MGMT 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