2022-07-13T07:57:45-05:00 2021-08-31 341900735 CBIZ MHM OF FLORIDA LLC 2255 GLADES ROAD SUITE 321A BOCA RATON FL 33431 990 2020-09-01 272296079 FEDERATION CCRC OPERATIONS CORP FEDE 5618523100 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 MEL LOWELL SECRETARY & ASSISTANT TREASURER 5618523100 2022-06-15 1 MEL LOWELL 999009999 MICHAEL FISHER P01243324 5619945050 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z MEL LOWELL 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 334281788 33224795 0 X WWW.JEWISHBOCA.ORG X 2010 FL TO FURTHER THE WELFARE OF THE JEWISH COMMUNITY IN SOUTH PALM BEACH COUNTY AND ELSEWHERE. 4 4 453 0 0 0 8376926 672155 29842452 31745164 1291999 791101 10500 2500 39521877 33210920 0 0 0 0 11922850 12212077 0 0 0 31213981 31185140 43136831 43397217 -3614954 -10186297 246478293 372837984 296801815 433784939 -50323522 -60946955 TO SUSTAIN THE JEWISH COMMUNITY LOCALLY AND WORLDWIDE, AND CREATE A JEWISH FUTURE AND SUPPORT JEWISH PEOPLE WORLDWIDE. 0 0 33848180 31733789 THE ORGANIZATION WAS ORGANIZED TO RUN THE OPERATIONS OF THE SINAI RESIDENCES OF BOCA RATON - CONTINUING CARE RETIREMENT COMMUNITY. 33848180 1 1 0 0 0 0 0 0 0 0 1 0 0 1 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 97 0 1 453 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 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 & ASST TREASURER 5618523140 9901 DONNA KLEIN BOULEVARD BOCA RATON FL 33428 AUTHUR GOLDBERG CHAIR 10.00 11.00 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 MEL LOWELL SECRETARY & ASST TREASURER 15.00 25.00 X 0 410951 10631 WES FINCH TREASURER 10.00 10.00 X 0 0 0 MATT LEVIN PRESIDENT 5.00 35.00 X 0 516203 43918 0 927154 54549 0 0 1 0 LIFE CARE COMPANIES LLC 400 LOCUST STREET DES MOINES IA 503092334 PROPERTY MANAGEMENT & PAYROLL 3098261 QUALITY CARE REHAB 8477 S SUNCOAST BLVD HOMOSASSA FL 34446 THERAPY SERVICES 1583446 SYSCO FOOD SERVICES OF SOUTHEAST FLORIDA 1999 MARTIN LUTHER KING DR BLVD RIVIERA BEACH FL 33404 FOOD & CULINARY SUPPLIES 890106 CHENEY BROTHERS INC ONE CHENEY WAY RIVIERA BEACH FL 33404 FOOD & CULINARY SUPPLIES 529969 GUARDIAN PHARMACY OF SE FLORIDA LLC 6100 BROKEN SOUND PARKWAY NW BOCA RATON FL 33487 PHARMACY 489192 28 672155 672155 RESIDENTIAL SERVICES 531110 29272905 29272905 AMORTIZATION OF DEFERRED ENTRANCE 531110 2472259 2472259 31745164 585793 585793 219183 0 13875 219183 -13875 205308 -13875 219183 OTHER INCOME 900099 2500 2500 2500 33210920 31733789 0 804976 X 10414858 8760188 1654670 1797219 1511683 285536 5386788 2554111 2832677 933790 933790 9236035 7725925 1510110 6369217 5327837 1041380 689985 577171 112814 MEALS, SUPPLIES, AND OT 2494415 2494415 UTILITIES 1659368 1388058 271310 SUPPLIES 1528472 1396513 131959 MAINTENANCE AND REPAIR 1075950 900030 175920 1811120 1212249 598871 43397217 33848180 9549037 0 1750260 7041950 16637074 15728241 1926422 1724707 1125540 1168276 207055420 29865049 182330518 177190371 14439421 13873329 28269058 156111110 246478293 372837984 5534675 12950150 11280175 11932923 118615765 250540961 8100000 0 153271200 158360905 296801815 433784939 X -50323522 -60946955 -50323522 -60946955 246478293 372837984 -10186297 -437136 0 X X 0 1 X 1 0 X 300683 8376926 672155 9349764 19931946 30381906 31716301 29842452 31745164 143617769 19931946 30381906 32016984 38219378 32417319 152967533 0 0 0 152967533 691311 754820 761844 1313064 804976 4326015 691311 754820 761844 1313064 804976 4326015 29000 28500 32500 10500 2500 103000 20652257 31165226 32811328 39542942 33224795 157396548 0.97190 0.97080 0.02750 0.02840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16436390 16436390 175133076 21944982 153188094 2776547 963705 1812842 12194903 6546115 5648788 514504 410247 104257 177190371 SECURITY DEPOSITS 115116 DEPOSIT WITH TRUSTEE 86185538 CONSTRUCTION IN PROGRESS 69673820 CAPITALIZED COMMISSIONS 75880 DUE FROM CCRC EXPANSION CLOSING 29842 DUE FROM (PHASE III) EXPANSION CLOSING 30914 156111110 RESERVATION DEPOSITS 9223585 DUE TO FEDERATION CCRC DEVELOPMENT LLC 30426 DUE TO JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY, INC. 2164655 REFUNDABLE ENTRANCE FEES 146942239 158360905 X 32787659 -437136 13875 -423261 33210920 0 33210920 43411092 13875 13875 43397217 0 43397217 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. X X X 0 0 0 0 0 0 0 0 0 MATT LEVIN PRESIDENT 0 422000 0 50000 0 44203 0 0 0 43918 0 560121 0 0 MEL LOWELL SECRETARY & ASST TREASURER 0 314769 0 40000 0 56182 0 0 0 10631 0 421582 0 0 A PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 592615636 2014-05-21 120735000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 B HAMLIN CAPITAL MANAGEMENT 522344187 2015-12-01 3050000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 C PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 592615636 2020-09-15 47845000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 D PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 592615636 2020-09-15 29030000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 A 2430000 120735000 10100925 19668117 397177 1332278 89236503 2016 0 0 1 1 B 3050000 308352 161970 10033 33656 2535989 2016 0 0 1 1 C 48306704 4510143 1701156 972190 300833 19556657 21265725 0 0 0 0 D 28477559 870900 619307 589877 182531 13311945 12902999 0 0 0 0 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 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 A 0 B 0 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. A PALM BEACH COUNTY HEALTH FACILITIES AUTHORITY 592615636 2020-09-15 53070000 TO ACQUIRE, CONSTRUCT AND EQUIP A CONTINUING CARE RETIREMENT COMMUNITY 0 0 0 A 51928464 1393088 990640 1078359 333687 24544603 23588087 0 0 0 0 A 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 0 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. 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 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 2164655 FMV - CASH