2024-06-13T14:47:17-05:00 2023-08-31 341900735 CBIZ MHM OF FLORIDA LLC 2255 GLADES ROAD SUITE 321A BOCA RATON FL 33431 990 2022-09-01 272296079 FEDERATION CCRC OPERATIONS CORP FEDE 5618523100 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 MEL LOWELL SECRETARY & TREASURER 5618523100 2024-06-13 1 MEL LOWELL 999009999 1 MICHAEL FISHER P01243324 5619945050 2024-06-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z MEL LOWELL 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 48076593 0 X WWW.JEWISHBOCA.ORG X 2010 FL TO FURTHER THE WELFARE OF THE JEWISH COMMUNITY IN SOUTH PALM BEACH COUNTY AND ELSEWHERE. 7 7 532 0 0 0 429263 48818 32186818 44576888 243895 1352817 1750500 0 34610476 45978523 0 0 0 0 13995509 19747362 0 0 0 38747068 37583242 52742577 57330604 -18132101 -11352081 432391064 345090703 511748170 436476318 -79357106 -91385615 TO SUSTAIN THE JEWISH COMMUNITY LOCALLY AND WORLDWIDE, AND CREATE A JEWISH FUTURE AND SUPPORT JEWISH PEOPLE WORLDWIDE. 0 0 46683974 44563012 THE ORGANIZATION WAS ORGANIZED TO RUN THE OPERATIONS OF THE SINAI RESIDENCES OF BOCA RATON - CONTINUING CARE RETIREMENT COMMUNITY. 46683974 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 130 0 1 532 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 FL X MEL LOWELL SECRETARY & TREASURER 5618523140 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 33428 AUTHUR GOLDBERG DIRECTOR 10.00 13.00 X 0 0 0 BARRY PODOLSKY DIRECTOR 6.00 5.00 X 0 0 0 DAVID GALPERN DIRECTOR 2.00 5.00 X 0 0 0 DR GAIL RUBIN KWAL DIRECTOR 2.00 3.00 X 0 0 0 KAREN DERN DIRECTOR 2.00 7.00 X 0 0 0 MEL LOWELL SECRETARY & ASST TREASURER 20.00 20.00 X 0 345887 7678 WES FINCH TREASURER 10.00 6.00 X 0 0 0 MATT LEVIN PRESIDENT 5.00 35.00 X 0 533525 46082 LARRY FELDMAN CHAIRPERSON 5.00 5.00 X 0 0 0 0 879412 53760 0 0 1 0 QUALITY CARE REHAB 8477 S SUNCOAST BLVD HOMOSASSA FL 34446 THERAPY SERVICES 1221254 CHENEY BROTHERS INC ONE CHENEY WAY RIVIERA BEACH FL 33404 FOOD SERVICE 906025 SAGEVIEW CONSULTING 112 WEST 34TH ST NEW YORK NY 10120 HR SERVICES 626368 AFCO PO BOX 371889 PITTSBURGH PA 15250 INSURANCE FINANCING 567104 HOTWIRE COMMUNICATIONS LTD PO BOX 668063 MIAMI FL 33166 CABLE/INTERNET 496747 29 236 48582 48818 RESIDENTIAL SERVICES 531110 39819729 39819729 AMORTIZATION OF DEFERRED ENTRANCE 531110 4757159 4757159 44576888 803513 803513 2647374 2084194 13876 563180 -13876 549304 -13876 563180 45978523 44563012 0 1366693 X 17032812 13323475 3709337 2714550 2123386 591164 5631771 3487454 2144317 304459 304459 7766384 6821780 944604 9540297 8379937 1160360 1782027 1565284 216743 MEALS, SUPPLIES, AND OT 3978926 3978926 UTILITIES 2654102 2331291 322811 SUPPLIES 1741607 1448299 293308 MAINTENANCE AND REPAIR 1722576 1513064 209512 2461093 1711078 750015 57330604 46683974 10646630 0 9746741 8204576 12184790 9006674 2298479 2286789 1546912 2229517 332945463 45543190 172433943 287402273 7268908 19644160 226911291 16316714 432391064 345090703 10146150 5592390 27030793 30312048 259589644 172899364 214981583 227672516 511748170 436476318 X -79357106 -91385615 -79357106 -91385615 432391064 345090703 -11352081 -676428 0 X X 0 1 X 1 0 X 300683 8376926 672155 429263 48818 9827845 31716301 29842452 31745164 32186818 44576888 170067623 32016984 38219378 32417319 32616081 44625706 179895468 0 0 0 179895468 761844 1313064 804976 262468 1366693 4509045 761844 1313064 804976 262468 1366693 4509045 32500 10500 2500 1750500 1796000 32811328 39542942 33224795 34629049 45992399 186200513 0.96610 0.96660 0.02420 0.02270 X 16436390 16436390 293857120 33682657 260174463 4439161 1763986 2675175 17204422 9543744 7660678 1008370 552803 455567 287402273 CORPORATE BONDS 5548749 F GOVERNMENT BONDS 1296598 F ISRAEL BONDS 4051910 F MONEY MARKET FUNDS 296581 F EXCHANGE TRADED FUNDS 8450322 F 19644160 RESERVATION DEPOSITS 503072 DUE TO FEDERATION CCRC DEVELOPMENT LLC 30426 DUE TO JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY, INC. 2158155 REFUNDABLE ENTRANCE FEES 224980863 227672516 X 45315971 -676428 -676428 45992399 -13876 -13876 45978523 57344480 13876 13876 57330604 0 57330604 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. X X X 0 0 0 0 0 0 0 0 0 MATT LEVIN PRESIDENT 0 437560 0 50640 0 45325 0 0 0 46082 0 579607 0 0 MEL LOWELL SECRETARY & ASST TREASURER 0 275000 0 27500 0 43387 0 5462 0 2216 0 353565 0 0 A PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 592615636 2020-09-15 47845000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 B PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 592615636 2020-09-15 29030000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 C PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 592615636 2020-09-15 53070000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 D PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 592615636 2022-03-01 125345000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 A 48306704 4511878 5005231 972190 516707 37300698 2023 0 0 1 0 B 28477559 28477559 871411 1661154 589877 313513 25041604 2023 0 0 1 0 C 51928464 51928464 1393624 2850316 1078359 573136 46033029 2023 0 0 1 0 D 127361235 8093900 24345278 3606483 1339120 89976454 2016 0 0 1 1 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 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 A 0 B 0 C 0 D 0 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. 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. 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 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 FEDERATION CCRC DEVELOPMENT LLC E 30426 FMV - CASH JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC E 2158155 FMV - CASH