2025-04-02T10:23:32-05:00 2024-06-30 BDO USA 200 PARK AVENUE 38TH FLOOR NEW YORK NY 10166 990 2023-07-01 461245509 NORTH PALM BEACH COUNTY JEWISH COMMUNITY CAMPUS CORPORATION % LEAH HOLCZER CFO NORT 5614780700 1 HARVARD CIRCLE Suite 100 WEST PALM BEACH FL 33409 MICHAEL HOFFMAN CEO 5614780700 2025-04-01 true true Paul Hammerschmidt P01384178 2128858000 2023 2025-03-06 01:10:19Z MICHAEL HOFFMAN 1 HARVARD CIRCLE STE 100 WEST PALM BEACH FL 33409 331149 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 203649 229529 0 0 0 0 100000 101620 303649 331149 0 0 0 0 0 0 0 0 0 248402 287773 248402 287773 55247 43376 191505 237381 0 2500 191505 234881 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 287773 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. 287773 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 CFO 5614780700 1 HARVARD CIRCLE SUITE 100 WEST PALM BEACH FL 33409 MICHAEL HOFFMAN CHIEF EXECUTIVE OFFICER 1.0 54.0 X 0 377630 60207 MATTHEW KERNKRAUT CHIEF DEVELOPMENT OFFICER 1.0 44.0 X 0 311272 58759 KATHY SIGALL CHIEF FINANCIAL OFFICER 1.0 44.0 X 0 233301 20535 MINDY HANKEN CHIEF PROGRAM OFFICER 1.0 44.0 X 0 208591 28045 SARAH ROGERS SENIOR VP, DEVELOPMENT 1.0 44.0 X 0 165395 35052 RACHEL BERG EXECUTIVE DIRECTOR, MJCF 1.0 44.0 X 0 153726 45464 Elaine Aronoff VICE PRESIDENT, MJCF 1.0 44.0 X 0 178752 18434 LEAH HOLCZER Senior VP, Finance 1.0 44.0 X 0 149768 44352 JEFF TRYNZ SENIOR VP, EXTERNAL AFFAIRS 1.0 44.0 X 0 168939 14430 SUSAN SHULMAN PERTNOY BOARD CHAIR 2.0 12.0 X X 0 0 0 BERYL SIMONSON TREASURER 2.0 4.0 X X 0 0 0 MARK LEVY SECRETARY 2.0 4.0 X X 0 0 0 BARRY BERG BOARD MEMBER 2.0 4.0 X 0 0 0 0 1947374 325278 0 false true false 0 229529 229529 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 MISCELLANEOUS INCOME 900099 101620 101620 101620 331149 101620 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7426 7426 0 8221 8221 0 0 0 8 8 0 5270 5270 0 0 7061 7061 22934 22934 PERSONNEL & FRINGE EXPENSES 0 PAID BY COMMON PAYMASTER 176139 176139 REPAIR & MAINTENANCE 60472 60472 MISCELLANEOUS EXPENSE 242 242 287773 287773 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 34747 30365 0 0 0 0 0 0 0 0 0 0 156758 207016 191505 237381 0 2500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2500 X 191505 234881 0 0 191505 234881 191505 237381 43376 X false true X true false X 35517 117062 144587 203649 229529 730344 0 0 35517 117062 144587 203649 229529 730344 0 730344 0 0 145000 100000 100000 100000 101620 546620 1276964 0.57194 0.51219 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED DUE FROM AFFILIATE 207016 207016 0 0 X SCHEDULE D, PART X, LINE 2: 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 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 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, 2024. THE U.S. FEDERAL JURISDICTION IS 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, 2024, 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 353630 0 15000 0 9000 0 25842 0 34365 0 437837 0 0 MATTHEW KERNKRAUT CHIEF DEVELOPMENT OFFICER 0 299579 0 0 0 11693 0 24429 0 34330 0 370031 0 0 KATHY SIGALL CHIEF FINANCIAL OFFICER 0 233301 0 0 0 0 0 18220 0 2315 0 253836 0 0 MINDY HANKEN CHIEF PROGRAM OFFICER 0 203191 0 0 0 5400 0 15991 0 12054 0 236636 0 0 LEAH HOLCZER Senior VP, Finance 0 131479 0 0 0 18289 0 11341 0 33011 0 194120 0 0 RACHEL BERG EXECUTIVE DIRECTOR, MJCF 0 144146 0 0 0 9580 0 12340 0 33124 0 199190 0 0 SARAH ROGERS SENIOR VP, DEVELOPMENT 0 158897 0 0 0 6498 0 13226 0 21826 0 200447 0 0 JEFF TRYNZ SENIOR VP, EXTERNAL AFFAIRS 0 163539 0 0 0 5400 0 12915 0 1515 0 183369 0 0 Elaine Aronoff VICE PRESIDENT, MJCF 0 178752 0 0 0 0 0 9175 0 9259 0 197186 0 0 SCHEDULE J, 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 BEFORE IT IS FILED WITH THE IRS. 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