FEDERATION CCRC OPERATIONS CORP: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- FEDERATION CCRC OPERATIONS CORP (EIN 27-2296079)
- Tax period
- 2020-09-01 to 2021-08-31
- Filed
- 2022-07-13
- IRS object ID
- 202211949349300406
- Schema version
- 2020v4.2
- 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 B
- Schedule D
- Schedule J
- Schedule K
- Schedule K
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-07-13T07:57:45-05:00 | ReturnTs |
| Tax Period End | 2021-08-31 | 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 | 2020-09-01 | 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 & ASSISTANT TREASURER | PersonTitleTxt |
| Phone | 5618523100 | PhoneNum |
| Signature | 2022-06-15 | 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 |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MICHAEL FISHER | PreparerPersonNm |
| PTIN | P01243324 | PTIN |
| Phone | 5619945050 | PhoneNum |
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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | 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 | $33,224,795 | 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 | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 453 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,376,926 | PYContributionsGrantsAmt |
| CY Contributions Grants | $672,155 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $29,842,452 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,745,164 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,291,999 | PYInvestmentIncomeAmt |
| CY Investment Income | $791,101 | CYInvestmentIncomeAmt |
| PY Other Revenue | $10,500 | PYOtherRevenueAmt |
| CY Other Revenue | $2,500 | CYOtherRevenueAmt |
| PY Total Revenue | $39,521,877 | PYTotalRevenueAmt |
| CY Total Revenue | $33,210,920 | 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 | $11,922,850 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $12,212,077 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $31,213,981 | PYOtherExpensesAmt |
| CY Other Expenses | $31,185,140 | CYOtherExpensesAmt |
| PY Total Expenses | $43,136,831 | PYTotalExpensesAmt |
| CY Total Expenses | $43,397,217 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$3,614,954 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$10,186,297 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $246,478,293 | TotalAssetsBOYAmt |
| Total Assets EOY | $372,837,984 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $296,801,815 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $433,784,939 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$50,323,522 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$60,946,955 | 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 | $33,848,180 | ExpenseAmt |
| Revenue | $31,733,789 | 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 | $33,848,180 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 | 97 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 453 | 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 | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | 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 & ASST 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 (6 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 | |||||||
| CHAIR | 10.00 | 11.00 | 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 | |
| MEL LOWELL | |||||||
| SECRETARY & ASST TREASURER | 15.00 | 25.00 | $0 | $410,951 | $10,631 | Yes (X) | |
| WES FINCH | |||||||
| TREASURER | 10.00 | 10.00 | $0 | $0 | $0 | Yes (X) | |
| MATT LEVIN | |||||||
| PRESIDENT | 5.00 | 35.00 | $0 | $516,203 | $43,918 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $927,154 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $54,549 | 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 |
|---|---|---|---|---|---|
| LIFE CARE COMPANIES LLC | |||||
| 400 LOCUST STREET | DES MOINES | IA | 503092334 | PROPERTY MANAGEMENT & PAYROLL | $3,098,261 |
| QUALITY CARE REHAB | |||||
| 8477 S SUNCOAST BLVD | HOMOSASSA | FL | 34446 | THERAPY SERVICES | $1,583,446 |
| SYSCO FOOD SERVICES OF SOUTHEAST FLORIDA | |||||
| 1999 MARTIN LUTHER KING DR BLVD | RIVIERA BEACH | FL | 33404 | FOOD & CULINARY SUPPLIES | $890,106 |
| CHENEY BROTHERS INC | |||||
| ONE CHENEY WAY | RIVIERA BEACH | FL | 33404 | FOOD & CULINARY SUPPLIES | $529,969 |
| GUARDIAN PHARMACY OF SE FLORIDA LLC | |||||
| 6100 BROKEN SOUND PARKWAY NW | BOCA RATON | FL | 33487 | PHARMACY | $489,192 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 28 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $672,155 | GovernmentGrantsAmt |
| Total Contributions | $672,155 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| RESIDENTIAL SERVICES | 531110 | $29,272,905 | $29,272,905 |
| AMORTIZATION OF DEFERRED ENTRANCE | 531110 | $2,472,259 | $2,472,259 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,745,164 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $585,793 | TotalRevenueColumnAmt |
| Exclusion | $585,793 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $219,183 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
| Other | $13,875 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $219,183 | SecuritiesAmt |
| Other | -$13,875 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $205,308 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$13,875 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $219,183 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $2,500 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,500 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,500 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $33,210,920 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,733,789 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $804,976 | 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 | $10,414,858 | TotalAmt |
| Program Services | $8,760,188 | ProgramServicesAmt |
| Management And General | $1,654,670 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,797,219 | TotalAmt |
| Program Services | $1,511,683 | ProgramServicesAmt |
| Management And General | $285,536 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,386,788 | TotalAmt |
| Program Services | $2,554,111 | ProgramServicesAmt |
| Management And General | $2,832,677 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $933,790 | TotalAmt |
| Management And General | $933,790 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,236,035 | TotalAmt |
| Program Services | $7,725,925 | ProgramServicesAmt |
| Management And General | $1,510,110 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,369,217 | TotalAmt |
| Program Services | $5,327,837 | ProgramServicesAmt |
| Management And General | $1,041,380 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $689,985 | TotalAmt |
| Program Services | $577,171 | ProgramServicesAmt |
| Management And General | $112,814 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MEALS, SUPPLIES, AND OT | $2,494,415 | $2,494,415 | |
| UTILITIES | $1,659,368 | $1,388,058 | $271,310 |
| SUPPLIES | $1,528,472 | $1,396,513 | $131,959 |
| MAINTENANCE AND REPAIR | $1,075,950 | $900,030 | $175,920 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,811,120 | TotalAmt |
| Program Services | $1,212,249 | ProgramServicesAmt |
| Management And General | $598,871 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,397,217 | TotalAmt |
| Program Services | $33,848,180 | ProgramServicesAmt |
| Management And General | $9,549,037 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,750,260 | BOYAmt |
| EOY | $7,041,950 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,637,074 | BOYAmt |
| EOY | $15,728,241 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,926,422 | BOYAmt |
| EOY | $1,724,707 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,125,540 | BOYAmt |
| EOY | $1,168,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $207,055,420 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,865,049 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $182,330,518 | BOYAmt |
| EOY | $177,190,371 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,439,421 | BOYAmt |
| EOY | $13,873,329 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,269,058 | BOYAmt |
| EOY | $156,111,110 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,478,293 | BOYAmt |
| EOY | $372,837,984 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,534,675 | BOYAmt |
| EOY | $12,950,150 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,280,175 | BOYAmt |
| EOY | $11,932,923 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,615,765 | BOYAmt |
| EOY | $250,540,961 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,100,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,271,200 | BOYAmt |
| EOY | $158,360,905 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $296,801,815 | BOYAmt |
| EOY | $433,784,939 | 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 | -$50,323,522 | BOYAmt |
| EOY | -$60,946,955 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$50,323,522 | BOYAmt |
| EOY | -$60,946,955 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $246,478,293 | BOYAmt |
| EOY | $372,837,984 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$10,186,297 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$437,136 | 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 Minus2 Years | $300,683 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8,376,926 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $672,155 | CurrentTaxYearAmt |
| Total | $9,349,764 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,931,946 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,381,906 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,716,301 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $29,842,452 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,745,164 | CurrentTaxYearAmt |
| Total | $143,617,769 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19,931,946 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $30,381,906 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,016,984 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,219,378 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $32,417,319 | CurrentTaxYearAmt |
| Total | $152,967,533 | 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 | $152,967,533 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $691,311 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $754,820 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $761,844 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,313,064 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $804,976 | CurrentTaxYearAmt |
| Total | $4,326,015 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $691,311 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $754,820 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $761,844 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,313,064 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $804,976 | CurrentTaxYearAmt |
| Total | $4,326,015 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $29,000 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,500 | CurrentTaxYearAmt |
| Total | $103,000 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,652,257 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $31,165,226 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $32,811,328 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $39,542,942 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,224,795 | CurrentTaxYearAmt |
| Total | $157,396,548 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97190 | PublicSupportCY509Pct |
| Public Support PY509 | 0.97080 | PublicSupportPY509Pct |
| Investment Income CY | 0.02750 | InvestmentIncomeCYPct |
| Investment Income PY | 0.02840 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
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 | $175,133,076 | OtherCostOrOtherBasisAmt |
| Depreciation | $21,944,982 | DepreciationAmt |
| Book Value | $153,188,094 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,776,547 | OtherCostOrOtherBasisAmt |
| Depreciation | $963,705 | DepreciationAmt |
| Book Value | $1,812,842 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $12,194,903 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,546,115 | DepreciationAmt |
| Book Value | $5,648,788 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $514,504 | OtherCostOrOtherBasisAmt |
| Depreciation | $410,247 | DepreciationAmt |
| Book Value | $104,257 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $177,190,371 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (6 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SECURITY DEPOSITS | $115,116 |
| DEPOSIT WITH TRUSTEE | $86,185,538 |
| CONSTRUCTION IN PROGRESS | $69,673,820 |
| CAPITALIZED COMMISSIONS | $75,880 |
| DUE FROM CCRC EXPANSION CLOSING | $29,842 |
| DUE FROM (PHASE III) EXPANSION CLOSING | $30,914 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $156,111,110 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| RESERVATION DEPOSITS | $9,223,585 |
| DUE TO FEDERATION CCRC DEVELOPMENT LLC | $30,426 |
| DUE TO JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY, INC. | $2,164,655 |
| REFUNDABLE ENTRANCE FEES | $146,942,239 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $158,360,905 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $32,787,659 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$437,136 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $13,875 | OtherRevenueAmt |
| Revenue Not Reported | -$423,261 | RevenueNotReportedAmt |
| Revenue Subtotal | $33,210,920 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $33,210,920 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $43,411,092 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $13,875 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $13,875 | ExpensesNotReportedAmt |
| Expenses Subtotal | $43,397,217 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $43,397,217 | 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, 2021, 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 2D - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF FIXED ASSETS 13,875. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF FIXED ASSETS 13,875. |
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 | $422,000 | $0 | $50,000 | $0 | $44,203 | $0 | $0 | $0 | $43,918 | $0 | $560,121 | $0 | $0 |
| MEL LOWELL | ||||||||||||||
| SECRETARY & ASST TREASURER | $0 | $314,769 | $0 | $40,000 | $0 | $56,182 | $0 | $0 | $0 | $10,631 | $0 | $421,582 | $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 | 2014-05-21 | $120,735,000 | TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY | 0 | 0 | 0 |
| HAMLIN CAPITAL MANAGEMENT | |||||||
| B | 522344187 | 2015-12-01 | $3,050,000 | TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY | 0 | 0 | 0 |
| PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY | |||||||
| C | 592615636 | 2020-09-15 | $47,845,000 | TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY | 0 | 0 | 0 |
| PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY | |||||||
| D | 592615636 | 2020-09-15 | $29,030,000 | TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | In Reserve FundInReserveFundAmt | Capitalized InterestCapitalizedInterestAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Working Capital ExpendituresWorkingCapitalExpendituresAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | UnspentUnspentAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $2,430,000 | $120,735,000 | $10,100,925 | $19,668,117 | $397,177 | $1,332,278 | $89,236,503 | 2016 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $3,050,000 | $308,352 | $161,970 | $10,033 | $33,656 | $2,535,989 | 2016 | 0 | 0 | Yes (1) | Yes (1) | ||
| C | $48,306,704 | $4,510,143 | $1,701,156 | $972,190 | $300,833 | $19,556,657 | 0 | 0 | 0 | 0 | $21,265,725 | ||
| D | $28,477,559 | $870,900 | $619,307 | $589,877 | $182,531 | $13,311,945 | 0 | 0 | 0 | 0 | $12,902,999 |
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 | Yes (1) | 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 (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | 0 |
| B | 0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| ENTITY 1, PART I, LINE A | THIS BOND WAS ISSUED AT A DISCOUNT OF $1,383,935. THE CURRENT BALANCE OF THE DISCOUNT IS $1,095,656 AFTER BOND AMORTIZATION OF $288,279. |
| ENTITY 1, PART I, LINE C | THIS BOND WAS ISSUED AT A PREMIUM OF $1,227,224. THE CURRENT BALANCE OF THE PREMIUM IS $1,176,067 AFTER BOND AMORTIZATION OF $51,157. THERE WAS ALSO AN UNDERWRITER'S DISCOUNT OF $765,520. |
| ENTITY 1, PART I, LINE D | THIS BOND WAS ISSUED AT A DISCOUNT OF $87,961. THE CURRENT BALANCE OF THE DISCOUNT IS $77,726 AFTER BOND AMORTIZATION OF $10,235. THERE WAS ALSO AN UNDERWRITER'S DISCOUNT OF $464,480. |
| ENTITY 2, PART I, LINE A | THIS BOND WAS ISSUED AT A DISCOUNT OF $292,416. THE CURRENT BALANCE OF THE DISCOUNT IS $245,617 AFTER BOND AMORTIZATION OF $46,799. THERE WAS ALSO AN UNDERWRITER'S DISCOUNT OF $849,120. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issuer EIN | 592615636 | BondIssuerEIN |
| Bond Issued | 2020-09-15 | BondIssuedDt |
| Issue Price | $53,070,000 | IssuePriceAmt |
| Purpose | TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY | PurposeDesc |
| Defeased | 0 | DefeasedInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Pool Financing | 0 | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $51,928,464 | TotalProceedsAmt |
| In Reserve Fund | $1,393,088 | InReserveFundAmt |
| Capitalized Interest | $990,640 | CapitalizedInterestAmt |
| Issuance Costs From Proceeds | $1,078,359 | IssuanceCostsFromProceedsAmt |
| Working Capital Expenditures | $333,687 | WorkingCapitalExpendituresAmt |
| Capital Expenditures | $24,544,603 | CapitalExpendituresAmt |
| Unspent | $23,588,087 | UnspentAmt |
| Refunding Tax Exempt Bonds | 0 | RefundingTaxExemptBondsInd |
| Refunding Taxable Bonds | 0 | RefundingTaxableBondsInd |
| Final Allocation Made | 0 | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | 0 | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | 0 | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | 0 | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | 0 | MgmtContractBondFincdPropInd |
| Any Research Agreements | 0 | AnyResearchAgreementsInd |
| Bond Iss Meet Prvt Sec Pymt Test | 0 | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | 0 | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | 0 | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | 0 | Form8038TFiledInd |
| Rebate Not Due Yet | 0 | RebateNotDueYetInd |
| Exception To Rebate | 0 | ExceptionToRebateInd |
| No Rebate Due | 0 | NoRebateDueInd |
| Variable Rate Issue | 0 | VariableRateIssueInd |
| Hedge Identified In Bks And Rec | 0 | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | 0 | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | 0 | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | 0 | WrittenProcToMonitorReqsInd |
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 JEFFREY ISERSON, CFO OF THE JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY. IT IS THEN VETTED BY MEL LOWELL, THE SECRETARY & ASSISTANT 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 621,060. MANAGEMENT AND GENERAL EXPENSES 121,392. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 742,452. GENERAL AND ADMINISTRATIVE EXPENSES: PROGRAM SERVICE EXPENSES 226,154. MANAGEMENT AND GENERAL EXPENSES 317,012. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 543,166. NON RECURRING EXPENSES: PROGRAM SERVICE EXPENSES 327,803. MANAGEMENT AND GENERAL EXPENSES 153,190. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 480,993. WRITE OFF OF BOND ISSUANCE COST: PROGRAM SERVICE EXPENSES 37,232. MANAGEMENT AND GENERAL EXPENSES 7,277. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 44,509. |
| 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 (3 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 | ||
| FEDERATION TRANSPORTATION SERVICES INC | ||||||||||
| 9901 DONNA KLEIN BOULEVARD | BOCA RATON | FL | 334281788 | 650409644 | PROVIDE TRANSPORTATION AND RELATED SERVICES | FL | 501(C)(3) | 170(B)(1)(A)(VI) | 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 | $2,164,655 | FMV - CASH |