FEDERATION CCRC OPERATIONS CORP: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: FEDERATION CCRC OPERATIONS CORP (EIN 27-2296079)
Tax period: 2022-09-01 to 2023-08-31
Filed: 2024-06-13
IRS object ID: 202431659349300238
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule J
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-06-13T14:47:17-05:00	ReturnTs
Tax Period End	2023-08-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	341900735	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CBIZ MHM OF FLORIDA LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2255 GLADES ROAD SUITE 321A	AddressLine1Txt
City	BOCA RATON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33431	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-09-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	272296079	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FEDERATION CCRC OPERATIONS CORP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FEDE	BusinessNameControlTxt
Phone	5618523100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9901 DONNA KLEIN BOULEVARD	AddressLine1Txt
City	BOCA RATON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	334281788	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MEL LOWELL	PersonNm
Person Title	SECRETARY & TREASURER	PersonTitleTxt
Phone	5618523100	PhoneNum
Signature	2024-06-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MEL	PersonFirstNm
Person Last	LOWELL	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL FISHER	PreparerPersonNm
PTIN	P01243324	PTIN
Phone	5619945050	PhoneNum
Preparation	2024-06-13	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MEL LOWELL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9901 DONNA KLEIN BOULEVARD	AddressLine1Txt
City	BOCA RATON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	334281788	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$48,076,593	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.JEWISHBOCA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2010	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	TO FURTHER THE WELFARE OF THE JEWISH COMMUNITY IN SOUTH PALM BEACH COUNTY AND ELSEWHERE.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	532	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$429,263	PYContributionsGrantsAmt
CY Contributions Grants	$48,818	CYContributionsGrantsAmt
PY Program Service Revenue	$32,186,818	PYProgramServiceRevenueAmt
CY Program Service Revenue	$44,576,888	CYProgramServiceRevenueAmt
PY Investment Income	$243,895	PYInvestmentIncomeAmt
CY Investment Income	$1,352,817	CYInvestmentIncomeAmt
PY Other Revenue	$1,750,500	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$34,610,476	PYTotalRevenueAmt
CY Total Revenue	$45,978,523	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$13,995,509	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$19,747,362	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$38,747,068	PYOtherExpensesAmt
CY Other Expenses	$37,583,242	CYOtherExpensesAmt
PY Total Expenses	$52,742,577	PYTotalExpensesAmt
CY Total Expenses	$57,330,604	CYTotalExpensesAmt
PY Revenues Less Expenses	-$18,132,101	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$11,352,081	CYRevenuesLessExpensesAmt
Total Assets BOY	$432,391,064	TotalAssetsBOYAmt
Total Assets EOY	$345,090,703	TotalAssetsEOYAmt
Total Liabilities BOY	$511,748,170	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$436,476,318	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$79,357,106	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$91,385,615	NetAssetsOrFundBalancesEOYAmt
Mission	TO SUSTAIN THE JEWISH COMMUNITY LOCALLY AND WORLDWIDE, AND CREATE A JEWISH FUTURE AND SUPPORT JEWISH PEOPLE WORLDWIDE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$46,683,974	ExpenseAmt
Revenue	$44,563,012	RevenueAmt
Desc	THE ORGANIZATION WAS ORGANIZED TO RUN THE OPERATIONS OF THE SINAI RESIDENCES OF BOCA RATON - CONTINUING CARE RETIREMENT COMMUNITY.	Desc
Total Program Service Expenses	$46,683,974	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	130	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	532	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MEL LOWELL SECRETARY & TREASURER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5618523140	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9901 DONNA KLEIN BOULEVARD	AddressLine1Txt
City	BOCA RATON	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33428	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
AUTHUR GOLDBERG
DIRECTOR	10.00	13.00	Yes (X)	$0	$0	$0
BARRY PODOLSKY
DIRECTOR	6.00	5.00	Yes (X)	$0	$0	$0
DAVID GALPERN
DIRECTOR	2.00	5.00	Yes (X)	$0	$0	$0
DR GAIL RUBIN KWAL
DIRECTOR	2.00	3.00	Yes (X)	$0	$0	$0
KAREN DERN
DIRECTOR	2.00	7.00	Yes (X)	$0	$0	$0
MEL LOWELL
SECRETARY & ASST TREASURER	20.00	20.00		$0	$345,887	$7,678	Yes (X)
WES FINCH
TREASURER	10.00	6.00		$0	$0	$0	Yes (X)
MATT LEVIN
PRESIDENT	5.00	35.00		$0	$533,525	$46,082	Yes (X)
LARRY FELDMAN
CHAIRPERSON	5.00	5.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$879,412	TotReportableCompRltdOrgAmt
Total Other Compensation	$53,760	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
QUALITY CARE REHAB
8477 S SUNCOAST BLVD	HOMOSASSA	FL	34446	THERAPY SERVICES	$1,221,254
CHENEY BROTHERS INC
ONE CHENEY WAY	RIVIERA BEACH	FL	33404	FOOD SERVICE	$906,025
SAGEVIEW CONSULTING
112 WEST 34TH ST	NEW YORK	NY	10120	HR SERVICES	$626,368
AFCO
PO BOX 371889	PITTSBURGH	PA	15250	INSURANCE FINANCING	$567,104
HOTWIRE COMMUNICATIONS LTD
PO BOX 668063	MIAMI	FL	33166	CABLE/INTERNET	$496,747

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	29	CntrctRcvdGreaterThan100KCnt
Government Grants	$236	GovernmentGrantsAmt
All Other Contributions	$48,582	AllOtherContributionsAmt
Total Contributions	$48,818	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENTIAL SERVICES	531110	$39,819,729	$39,819,729
AMORTIZATION OF DEFERRED ENTRANCE	531110	$4,757,159	$4,757,159

Field	Value	IRS element (for citing)
Total Program Service Revenue	$44,576,888	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$803,513	TotalRevenueColumnAmt
Exclusion	$803,513	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$2,647,374	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,084,194	SecuritiesAmt
Other	$13,876	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$563,180	SecuritiesAmt
Other	-$13,876	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$549,304	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$13,876	RelatedOrExemptFuncIncomeAmt
Exclusion	$563,180	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$45,978,523	TotalRevenueColumnAmt
Related Or Exempt Func Income	$44,563,012	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,366,693	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$17,032,812	TotalAmt
Program Services	$13,323,475	ProgramServicesAmt
Management And General	$3,709,337	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,714,550	TotalAmt
Program Services	$2,123,386	ProgramServicesAmt
Management And General	$591,164	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$5,631,771	TotalAmt
Program Services	$3,487,454	ProgramServicesAmt
Management And General	$2,144,317	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$304,459	TotalAmt
Management And General	$304,459	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$7,766,384	TotalAmt
Program Services	$6,821,780	ProgramServicesAmt
Management And General	$944,604	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$9,540,297	TotalAmt
Program Services	$8,379,937	ProgramServicesAmt
Management And General	$1,160,360	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,782,027	TotalAmt
Program Services	$1,565,284	ProgramServicesAmt
Management And General	$216,743	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MEALS, SUPPLIES, AND OT	$3,978,926	$3,978,926
UTILITIES	$2,654,102	$2,331,291	$322,811
SUPPLIES	$1,741,607	$1,448,299	$293,308
MAINTENANCE AND REPAIR	$1,722,576	$1,513,064	$209,512

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,461,093	TotalAmt
Program Services	$1,711,078	ProgramServicesAmt
Management And General	$750,015	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$57,330,604	TotalAmt
Program Services	$46,683,974	ProgramServicesAmt
Management And General	$10,646,630	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$9,746,741	BOYAmt
EOY	$8,204,576	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$12,184,790	BOYAmt
EOY	$9,006,674	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$2,298,479	BOYAmt
EOY	$2,286,789	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,546,912	BOYAmt
EOY	$2,229,517	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$332,945,463	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$45,543,190	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$172,433,943	BOYAmt
EOY	$287,402,273	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$7,268,908	BOYAmt
EOY	$19,644,160	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$226,911,291	BOYAmt
EOY	$16,316,714	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$432,391,064	BOYAmt
EOY	$345,090,703	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$10,146,150	BOYAmt
EOY	$5,592,390	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$27,030,793	BOYAmt
EOY	$30,312,048	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$259,589,644	BOYAmt
EOY	$172,899,364	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$214,981,583	BOYAmt
EOY	$227,672,516	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$511,748,170	BOYAmt
EOY	$436,476,318	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$79,357,106	BOYAmt
EOY	-$91,385,615	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$79,357,106	BOYAmt
EOY	-$91,385,615	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$432,391,064	BOYAmt
EOY	$345,090,703	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$11,352,081	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$676,428	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consol And Sep Basis Fincl Stmt	Yes (X)	ConsolAndSepBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$300,683	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$8,376,926	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$672,155	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$429,263	CurrentTaxYearMinus1YearAmt
Current Tax Year	$48,818	CurrentTaxYearAmt
Total	$9,827,845	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$31,716,301	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$29,842,452	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$31,745,164	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$32,186,818	CurrentTaxYearMinus1YearAmt
Current Tax Year	$44,576,888	CurrentTaxYearAmt
Total	$170,067,623	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$32,016,984	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$38,219,378	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$32,417,319	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$32,616,081	CurrentTaxYearMinus1YearAmt
Current Tax Year	$44,625,706	CurrentTaxYearAmt
Total	$179,895,468	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$179,895,468	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$761,844	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,313,064	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$804,976	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$262,468	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,366,693	CurrentTaxYearAmt
Total	$4,509,045	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$761,844	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,313,064	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$804,976	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$262,468	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,366,693	CurrentTaxYearAmt
Total	$4,509,045	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$32,500	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$10,500	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,500	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,750,500	CurrentTaxYearMinus1YearAmt
Total	$1,796,000	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$32,811,328	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$39,542,942	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$33,224,795	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,629,049	CurrentTaxYearMinus1YearAmt
Current Tax Year	$45,992,399	CurrentTaxYearAmt
Total	$186,200,513	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.96610	PublicSupportCY509Pct
Public Support PY509	0.96660	PublicSupportPY509Pct
Investment Income CY	0.02420	InvestmentIncomeCYPct
Investment Income PY	0.02270	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$16,436,390	OtherCostOrOtherBasisAmt
Book Value	$16,436,390	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$293,857,120	OtherCostOrOtherBasisAmt
Depreciation	$33,682,657	DepreciationAmt
Book Value	$260,174,463	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,439,161	OtherCostOrOtherBasisAmt
Depreciation	$1,763,986	DepreciationAmt
Book Value	$2,675,175	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,204,422	OtherCostOrOtherBasisAmt
Depreciation	$9,543,744	DepreciationAmt
Book Value	$7,660,678	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,008,370	OtherCostOrOtherBasisAmt
Depreciation	$552,803	DepreciationAmt
Book Value	$455,567	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$287,402,273	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (5 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
CORPORATE BONDS	$5,548,749	F
GOVERNMENT BONDS	$1,296,598	F
ISRAEL BONDS	$4,051,910	F
MONEY MARKET FUNDS	$296,581	F
EXCHANGE TRADED FUNDS	$8,450,322	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$19,644,160	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
RESERVATION DEPOSITS	$503,072
DUE TO FEDERATION CCRC DEVELOPMENT LLC	$30,426
DUE TO JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY, INC.	$2,158,155
REFUNDABLE ENTRANCE FEES	$224,980,863

Field	Value	IRS element (for citing)
Total Liability	$227,672,516	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$45,315,971	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$676,428	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$676,428	RevenueNotReportedAmt
Revenue Subtotal	$45,992,399	RevenueSubtotalAmt
Other Revenues Not Included	-$13,876	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$13,876	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$45,978,523	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$57,344,480	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$13,876	OtherExpensesIncludedAmt
Expenses Not Reported	$13,876	ExpensesNotReportedAmt
Expenses Subtotal	$57,330,604	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$57,330,604	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF AUGUST 31, 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	GAIN (LOSS) ON DISPOSAL OF FIXED ASSETS -13,876.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	(GAIN)LOSS ON DISPOSAL OF FIXED ASSETS 13,876.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MATT LEVIN
PRESIDENT	$0	$437,560	$0	$50,640	$0	$45,325	$0	$0	$0	$46,082	$0	$579,607	$0	$0
MEL LOWELL
SECRETARY & ASST TREASURER	$0	$275,000	$0	$27,500	$0	$43,387	$0	$5,462	$0	$2,216	$0	$353,565	$0	$0

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY
A	592615636	2020-09-15	$47,845,000	TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY	0	0	0
PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY
B	592615636	2020-09-15	$29,030,000	TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY	0	0	0
PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY
C	592615636	2020-09-15	$53,070,000	TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY	0	0	0
PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY
D	592615636	2022-03-01	$125,345,000	TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	Substantial CompletionSubstantialCompletionYr	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	RetiredRetiredAmt
A	$48,306,704	$4,511,878	$5,005,231	$972,190	$516,707	$37,300,698	2023	Yes (1)	0
B	$28,477,559	$871,411	$1,661,154	$589,877	$313,513	$25,041,604	2023	Yes (1)	0	$28,477,559
C	$51,928,464	$1,393,624	$2,850,316	$1,078,359	$573,136	$46,033,029	2023	Yes (1)	0	$51,928,464
D	$127,361,235	$8,093,900	$24,345,278	$3,606,483	$1,339,120	$89,976,454	2016	Yes (1)	Yes (1)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	0	0	0	0	0	0	0
B	0	0	0	0	0	0	0
C	0	0	0	0	0	0	0
D	0	0	0	0	0	0	0

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	0	0	0	0	0	0	0	0	0
B	0	0	0	0	0	0	0	0	0
C	0	0	0	0	0	0	0	0	0
D	0	0	0	0	0	0	0	0	0

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	0
B	0
C	0
D	0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE A	THIS BOND WAS ISSUED AT A PREMIUM OF $1,227,224. THE CURRENT BALANCE OF THE PREMIUM IS $1,040,575 AFTER TOTAL BOND AMORTIZATION OF $186,649. THERE WAS ALSO AN UNDERWRITER'S DISCOUNT OF $765,520.
PART I, LINE B	THIS BOND WAS ISSUED AT A DISCOUNT OF $87,961. THE CURRENT BALANCE OF THE DISCOUNT IS $0 AFTER TOTAL BOND AMORTIZATION OF $87,961. THERE WAS ALSO AN UNDERWRITER'S DISCOUNT OF $464,480.
PART I, LINE C	THIS BOND WAS ISSUED AT A DISCOUNT OF $292,416. THE CURRENT BALANCE OF THE DISCOUNT IS $0 AFTER TOTAL BOND AMORTIZATION OF $292,416. THERE WAS ALSO AN UNDERWRITER'S DISCOUNT OF $849,120.
PART I, LINE D	THIS BOND WAS ISSUED AT A DISCOUNT OF $4,031,755. THE CURRENT BALANCE OF THE DISCOUNT IS $3,724,357 AFTER TOTAL BOND AMORTIZATION OF $307,398. THERE WAS ALSO AN UNDERWRITER'S DISCOUNT OF $2,005,520.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7A	THE ORGANIZATION HAS PERSONS WHO HAVE THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY KAREN MILLOY-GOBRECHT, CFO OF THE JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY. IT IS THEN VETTED BY MEL LOWELL, THE SECRETARY & TREASURER, WHO ALSO SIGNS THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS ENFORCED THROUGH THE AUDIT COMMITTEE. THE BOARD OF DIRECTORS IS GIVEN A CONFLICT OF INTEREST POLICY ANNUALLY AND MUST ACKNOWLEDGE IN WRITING THAT IT WAS RECEIVED.
FORM 990, PART VI, SECTION C, LINE 19	THESE DOCUMENTS WILL BE FURNISHED UPON REQUEST.
FORM 990, PART IX, LINE 24E	PROPERTY TAXES: PROGRAM SERVICE EXPENSES 1,449,117. MANAGEMENT AND GENERAL EXPENSES 200,658. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,649,775. GENERAL AND ADMINISTRATIVE EXPENSES: PROGRAM SERVICE EXPENSES 261,961. MANAGEMENT AND GENERAL EXPENSES 433,636. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 695,597. NON RECURRING EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 115,721. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 115,721.
FORM 990, PAGE 12, PART XII, QUESTION 2C	NO CHANGE IN PROCESS FROM THE PRIOR YEAR NOTED.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd
JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC
9901 DONNA KLEIN BOULEVARD	BOCA RATON	FL	334281788	591945109	FURTHER THE WELFARE OF THE JEWISH COMMUNITY IN SOUTH PALM BEACH COUNTY	FL	501(C)(3)	170(B)(1)(A)	N/A	0
JEWISH COMMUNITY FACILITIES CORPORATION
9901 DONNA KLEIN BOULEVARD	BOCA RATON	FL	334281788	650446896	HOLD TITLE TO, COLLECT INCOME FROM AND MANAGE REAL PROPERTY	FL	501(C)(2)			0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (1)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
FEDERATION CCRC DEVELOPMENT LLC
E	$30,426	FMV - CASH
JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC
E	$2,158,155	FMV - CASH