2024-11-26T10:31:18-06:00 2024-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-07-01 591491258 ARTHUR I MEYER JEWISH ACADEMY INC % DENA DECKER ARTH 5616866520 5225 Hood Road Palm Beach Gardens FL 33418 DENA DECKER CFO 5616866520 2024-11-26 true true Paul Hammerschmidt P01384178 2128858000 2024-11-25 2023 2024-10-15 13:58:12Z DR RICHARD CUENCA 5225 Hood Road Palm Beach Gardens FL 33418 5949167 false X WWW.MEYERPREP.ORG X 1973 FL to provide students with a general and Jewish education within the framework of a Jewish environment. 11 11 46 20 0 0 1039087 1223942 4059386 4520386 15994 39236 226773 149347 5341240 5932911 685545 561973 0 0 2845047 3275013 0 0 51689 1570419 1610576 5101011 5447562 240229 485349 3860131 4400260 1447146 1413481 2412985 2986779 X THE ARTHUR I. MEYER JEWISH ACADEMY IS DEDICATED TO PROVIDING EACH OF OUR STUDENTS WITH AN EXCELLENT GENERAL STUDIES AND JEWISH STUDIES EDUCATION WITHIN THE FRAMEWORK OF A PERVASIVELY JEWISH ENVIRONMENT. THROUGH A COORDINATED STAFF REPORT, WE IMPLEMENT PROGRAMS THAT STRESS KNOWLEDGE ACQUISITION, INFORMATION PROCESSING, SOCIAL INTERACTION AND PERSONAL DEVELOPMENT. INTELLECTUAL GROWTH, EMOTIONAL SECURITY, PHYSICAL WELL-BEING AND SPIRITUALITY ARE OUR PRINCIPAL CONCERN IN THE DEVELOPMENT OF THE "WHOLE CHILD." AT THE ARTHUR I. MEYER JEWISH ACADEMY STUDENTS ACQUIRE THE KNOWLEDGE AND SKILLS, AND DEVELOP THE ATTITUDES THEY WILL NEED, FOR A CREATIVE AND CONSTRUCTIVE LIFE-LONG MEMBERSHIP IN AMERICAN SOCIETY AND IN THE JEWISH COMMUNITY. false false 4535178 561973 4520386 TO PROMOTE SECULAR EDUCATION AND JEWISH RELIGIOUS KNOWLEDGE TO CHILDREN THROUGH A PROGRAM OF EDUCATION IN A SCHOOL ENVIRONMENT. PROGRAMS ARE PROVIDED ON A NON-DISCRIMINATORY BASIS. 4535178 true true false false false false false false false true true true false true true true true false true 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 false true 11 0 true 46 true false false false false false false false false false false false false X 11 11 false true false false false false false true true false false true true true true true false false false false FL X DENA DECKER 5616866520 5225 HOOD ROAD PALM BEACH GARDENS FL 33418 X ROBIN KANEL CHAIR 2.0 0.0 X X 0 0 0 LISA SCHREIER PAST CHAIR 2.0 0.0 X 0 0 0 JIM BALDINGER TRUSTEE 2.0 0.0 X 0 0 0 SOCKI BERG TRUSTEE 2.0 0.0 X 0 0 0 BARBARA FRIEDMAN TRUSTEE 2.0 0.0 X 0 0 0 BETH HASPEL TRUSTEE 2.0 0.0 X 0 0 0 RACHEL KAMINESTER TRUSTEE 2.0 0.0 X 0 0 0 HARRY WARTICOVSCHI TRUSTEE 2.0 0.0 X 0 0 0 ERIC WEINER TRUSTEE 1.0 0.0 X 0 0 0 SARA HARARY TRUSTEE (EFF. 7/2023) 2.0 0.0 X 0 0 0 ANDREW KOERNER TRUSTEE (EFF. 7/2023) 0.0 0.0 X 0 0 0 DR RICHARD CUENCA HEAD OF SCHOOL 1.0 0.0 X 0 0 0 DENA DECKER CFO 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 1223942 1223942 TUITION AND FEES 611110 4520386 4520386 4520386 12671 12671 0 0 0 0 0 42821 16256 26565 26565 26565 0 0 0 0 0 0 0 0 0 MISCELLANEOUS REVENUE 900099 149347 149347 149347 5932911 4520386 0 188583 0 561973 561973 0 0 0 0 2849392 2194456 608921 46015 8912 7397 1429 86 213215 176968 34179 2068 203494 156690 43284 3520 0 0 69884 69884 0 0 2759 2759 36000 36000 161425 161425 14687 3679 11008 18097 13573 4524 0 227075 206171 20904 0 0 140 140 0 0 111938 106341 5597 44175 41966 2209 SCHOOL FOOD & SUPPLIES 334045 334045 0 0 EDUCAT'AL PROG. & SUPPLIES 268631 268631 0 0 SECURITY 180004 171005 8999 0 BUS TRANSPORTATION 51025 51025 0 90691 79693 10998 5447562 4535178 860695 51689 1852251 2426829 0 0 32588 15939 11922 6977 0 0 0 0 0 0 0 0 119258 115443 2440295 2331321 208934 108974 5000 5000 1074825 1165745 0 0 0 0 555353 555353 3860131 4400260 248019 178363 0 0 1199127 1109485 0 0 0 0 0 0 0 0 0 0 0 125633 1447146 1413481 X 798796 1288899 1614189 1697880 2412985 2986779 3860131 4400260 485349 88445 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1079825 20000 113741 42821 1170745 1057570 63665 41410 1079825 1204114 0 -106785 39759 1057570 945088 20000 275403 36377 1204114 944970 11000 25041 35923 945088 0.09690 0.90310 true false 445213 443050 2163 1344428 1277158 67270 650654 611113 39541 108974 INVESTMENTS HELD BY JFBP 1165745 F 1165745 DUE FROM JFPB 555353 555353 0 REFUNDABLE ADVANCE 125633 125633 X 7006624 88445 1550000 1638445 5368179 2759 561973 564732 5932911 6432830 1550000 1550000 4882830 2759 561973 564732 5447562 PART V, LINE 4: THE ACADEMY'S ENDOWMENT CONSISTS OF FUNDS ESTABLISHED FOR OPERATIONAL PURPOSES. PART X, LINE 2: THE ACADEMY IS A NOT-FOR-PROFIT ORGANIZATION WHICH IS EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE(IRC) AND CHAPTER 220.13 OF THE FLORIDA STATUTES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED AS OF JUNE 30, 2023. IN ADDITION, THE ACADEMY HAS BEEN DETERMINED BY THE IRS NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2023. THE ACADEMY 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. THERE WERE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2023. THE U.S. FEDERAL JURISDICTION IS THE MAJOR TAX JURISDICTION WHERE THE ACADEMY FILES INCOME TAX RETURNS. ADDITIONALLY, THE ACADEMY HAS FILED INTERNAL REVENUE SERVICE FORM 990 TAX RETURNS AS REQUIRED AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE IT IS REQUIRED. THE ACADEMY IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL, STATE, OR LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR FISCAL YEARS BEFORE 2020. PART XI, LINE 4B AND PART XII, LINE 4B: TUITION ASSISTANCE...............$561,973. true true true true true true true false false false false false false false false false false true PART I, LINE 3: THE ORGANIZATION PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH NEWSPAPER ADVERTISING AND ALSO THROUGH THE SCHOOL'S WEBSITE. true Tuition assistance 45 561973 PART I, LINE 2: THE ACADEMY HAS A COMMITTEE THAT EVALUATES TUITION ASSISTANCE AND REQUIRES DOCUMENTATION PRIOR TO MAKING A FINAL EVALUATION AS TO THE AMOUNT OF ASSISTANCE TO PROVIDE THE STUDENT. FORM 990, PART VI, SECTION A, LINE 3: ON MARCH 28, 2018, THE ACADEMY ENTERED INTO A COLLABORATION AND ALLIANCE AGREEMENT WITH THE HEBREW DAY SCHOOL OF BROWARD COUNTY, INC. ("POSNACK"), WHEREBY POSNACK WILL MANAGE AND OPERATE THE ACADEMY. THE ACADEMY AND POSNACK INTEND FOR THE ALLIANCE AGREEMENT TO BE OPERATED IN A MUTUALLY BENEFICIAL AND COLLABORATIVE MANNER, WITH THE INTENTION OF HAVING MANAGEMENT, FINANCIAL AFFAIRS AND OPERATIONS COORDINATED AND INTEGRATED UNDER THE OVERSIGHT AND GUIDANCE OF POSNACK'S HEAD OF SCHOOL. FORM 990, PART VI, SECTION B, LINE 11B: FORM 990 WAS PREPARED BY A NATIONAL ACCOUNTING FIRM IN CONJUNCTION WITH THE ACADEMY'S FINANCIAL DEPARTMENT. THE ACADEMY'S AUDIT COMMITTEE REVIEWS THE 990 AND THE 990 WAS MADE AVAILABLE TO THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE PRIOR TO ISSUANCE. FORM 990, PART VI, SECTION B, LINE 12C: ON AN ANNUAL BASIS EACH MEMBER MUST REVIEW AND SIGN A CONFLICT OF INTEREST POLICY ACKNOWLEDGEMENT. THE ACADEMY REQUIRES BOARD MEMBERS TO DISCLOSE ANY CONFLICTS OF INTEREST. FORM 990, PART VI, SECTION C, LINE 19: THE ACADEMY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.