2013-04-09T12:24:38-05:00 2012-08-31 341900735 CBIZ MHM LLC 1675 N MILITARY TRAIL FIFTH FLOOR BOCA RATON FL 33486 990 2011-09-01 591945109 JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC JEWI 5618523100 9901 DONNA KLEIN BLVD BOCA RATON FL 33428 MEL LOWELL 5618523100 2013-04-09 1 GERALD R LEWIN P01266202 5619945050 2011 2016-02-25 16:41:14Z MEL LOWELL 9901 DONNA KLEIN BLVD BOCA RATON FL 33428 23595949 0 X WWW.JEWISHBOCA.ORG X 1979 FL TO FURTHER THE WELFARE OF THE JEWISH COMMUNITY IN SOUTH PALM BEACH COUNTY AND ELSEWHERE. 76 75 101 125 0 156171 21774571 19834960 909020 875440 1908264 1604031 774158 1281518 25366013 23595949 6815774 19249144 0 0 0 0 0 0 1342540 8660982 8212088 15476756 27461232 9889257 -3865283 105738205 100393600 41097448 43314253 64640757 57079347 X TO SUSTAIN THE JEWISH COMMUNITY LOCALLY AND WORLDWIDE, AND CREATE A JEWISH FUTURE AND SUPPORT JEWISH PEOPLE WORLDWIDE. 0 0 1581097 0 JEWISH FEDERATIONS OF NORTH AMERICA - SUPPORTS VARIOUS LOCAL REGIONAL NATIONAL AND OVERSEAS RECIPIENTS. 2886867 3118 ALLOCATIONS TO COMMUNITY PARTNERSHIP ENTITIES AND AFFILIATES. 14175827 0 GRANTS AND ALLOCATIONS TO OTHER LOCAL AND NON-LOCAL NOT-FOR-PROFIT BENEFICIARIES. 5914949 2153840 VARIOUS PROGRAMS TO FURTHER THE WELFARE OF THE LOCAL AND NON-LOCAL JEWISH COMMUNITY. 605353 0 GRANTS AND ALLOCATIONS TO OTHER NOT-FOR-PROFIT BENEFICIARIES. 6520302 2153840 25164093 1 0 0 0 0 1 0 0 0 1 1 1 0 1 1 1 0 1 0 0 0 1 0 0 0 0 0 1 0 1 0 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 1 50 0 1 101 1 1 1 0 0 0 0 0 0 0 1 0 X 76 75 1 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X X MEL LOWELL COO AND CFO 5618523100 9901 DONNA KLEIN BLVD BOCA RATON FL 33428 LAWRENCE D ALTSCHUL 0.00 X 0 0 0 MICHAEL BECKERMAN 1.00 X 0 0 0 LAURENCE BLAIR 1.00 X 0 0 0 MARIANNE BOBICK 0.00 X 0 0 0 DANA CHARLES-KODNER 1.00 X 0 0 0 HELEN COHAN 5.00 X 0 0 0 JILL DEUTCH 5.00 X 0 0 0 BRYAN DROWOS 5.00 X 0 0 0 RABBI DAVID ENGLANDER 5.00 X 0 0 0 BARBARA FEINGOLD 5.00 X 0 0 0 DALE FILHABER 5.00 X 0 0 0 WES FINCH 10.00 X 0 0 0 DAVID GALPERN 5.00 X 0 0 0 LOUISE GALPERN 5.00 X 0 0 0 RANI GARFINKLE 5.00 X 0 0 0 HERBERT GIMELSTOB 0.00 X 0 0 0 ARTHUR GOLDBERG 5.00 X 0 0 0 RABBI EFREM GOLDBERG 5.00 X 0 0 0 GLEN GOLISH 5.00 X 0 0 0 ALBERT GORTZ 5.00 X 0 0 0 EMILY GRABELSKY 10.00 X 0 0 0 GAIL GREENSPOON 5.00 X 0 0 0 ERIC GUTMANN 5.00 X 0 0 0 DEBRA HALPERIN 15.00 X 0 0 0 STEWART G HARRIS 0.00 X 0 0 0 JEFFREY HARRIS 5.00 X 0 0 0 ADELE HAST 5.00 X 0 0 0 SHELLY PECHTER HIMMELRICH 5.00 X 0 0 0 ANNE JACOBSON 15.00 X 0 0 0 BETTY KANE 15.00 X 0 0 0 TOM KAPLAN 15.00 X 0 0 0 STEWART KASEN 5.00 X 0 0 0 DAVID KIRSCHNER 5.00 X 0 0 0 ELLIOT S KOOLIK 5.00 X 0 0 0 ELYSSA KUPFERBERG 10.00 X 0 0 0 GAIL RUBIN KWAL 5.00 X 0 0 0 APRIL E LEAVY 5.00 X 0 0 0 MURRAY LEIPZIG 5.00 X 0 0 0 RABBI DAN LEVIN 5.00 X 0 0 0 MICHAEL LIPTON 5.00 X 0 0 0 ROXANE FRECHIE LIPTON 10.00 X 0 0 0 ROBERT MARTON 5.00 X 0 0 0 STEPHEN MENDELSOHN 10.00 X 0 0 0 JOSEPH MISHKIN 15.00 X 0 0 0 JEFFREY NEWMAN 10.00 X 0 0 0 CINDY ORBACH NIMHAUSER 5.00 X 0 0 0 JAMES H NOBIL 5.00 X 0 0 0 STEPHANIE OWITZ 5.00 X 0 0 0 BARRY PODOLSKY 10.00 X 0 0 0 DAVID PRATT 10.00 X 0 0 0 WENDY PRESSNER 10.00 X 0 0 0 SUSAN RAHN 10.00 X 0 0 0 ANDREW S ROBINS ESQ 5.00 X 0 0 0 JILL ROSE 5.00 X 0 0 0 MICHAEL ROSE 5.00 X 0 0 0 AMY ROSS 5.00 X 0 0 0 ROBIN RUBIN 5.00 X 0 0 0 ELLEN R SARNOFF 25.00 X 0 0 0 BURT SATZBERG 5.00 X 0 0 0 MARK SCHAUM 5.00 X 0 0 0 DR DAVID SCHIMEL 5.00 X 0 0 0 JANET SHERR 5.00 X 0 0 0 RON SIEGEL ESQ 5.00 X 0 0 0 JOSEPH SITRICK 5.00 X 0 0 0 CAROL SMOKLER 10.00 X 0 0 0 ALLAN B SOLOMON 5.00 X 0 0 0 GADI SOUED 5.00 X 0 0 0 RABBI DAVID STEINHARDT 5.00 X 0 0 0 TED STRUHL 5.00 X 0 0 0 JAY WEINBERG 5.00 X 0 0 0 MICHAEL J WEINBERG 5.00 X 0 0 0 DOROTHY MEYERS WIZER 10.00 X 0 0 0 LESLEY ZAFRAN 10.00 X 0 0 0 MARVIN ZALE 0.00 X 0 0 0 ETTA GROSS ZIMMERMAN 10.00 X 0 0 0 RAYMOND ZIMMERMAN 10.00 X 0 0 0 WILLIAM BERNSTEIN 40.00 X 551548 0 1193 MEL LOWELL 40.00 X 153595 153595 50350 IRV GEFFEN 40.00 X 186980 0 2131 MARLA EGERS 40.00 X 211083 0 5575 ANDREW ROSE 40.00 X 151443 0 4485 LAURIE SEMO 40.00 X 146979 0 4341 1401628 153595 68075 6 0 1 0 SAGEVIEW CONSULTING 11 PENN PLAZA 5TH FLOOR NEW YORK NY 10001 HUMAN RESOURCES / BENEFITS CONSULTANTS 386699 PROSKAUER ROSE LLP 2255 GLADES ROAD SUITE 340 WEST BOCA RATON FL 33431 LEGAL 167109 CBIZ MHM LLC 1675 N MILITARY TRAIL 5TH FLOOR BOCA RATON FL 33486 AUDIT / ACCOUNTING / TAX CONSULTING SERV 111081 3 19834960 19834960 JEWISH EDUCATION COMM 624100 677873 677873 JEWISH COMMUNITY FDN. 624100 132694 132694 GENERAL FUND SERVICES 624100 64873 64873 875440 534983 534983 1069048 0 1069048 1069048 1069048 MISCELLANEOUS INCOME 624100 1205514 1205514 RAFFLE INCOME 624100 49509 49509 ADVERTISING INCOME 624100 26495 26495 1281518 23595949 2156958 0 1604031 19249144 19249144 SEE SCHEDULE ATTACHED 8212088 5914949 954599 1342540 27461232 25164093 954599 1342540 2526004 3898515 5373006 4478368 221481 146296 200487 152747 66842908 60012598 30574319 31705076 105738205 100393600 1998953 2220147 4819986 4715555 1199416 139169 33079093 36239382 41097448 43314253 X 46479587 37133308 8860516 10645385 9300654 9300654 64640757 57079347 105738205 100393600 X -3865283 -3696127 X X 0 1 1 X 0 X 25575273 16984369 15852717 21774571 19834960 100021890 25575273 16984369 15852717 21774571 19834960 100021890 100021890 1319649 604536 451533 492932 534983 3403633 303155 437532 385612 774158 1281518 3181975 106607498 4683516 0.93820 0.94270 X 243 4960957 13596357 12552173 1 1 50353791 7870337 326395 15887483 42663040 39471905 8843631 5242356 3204101 50353791 37946978 3522762 -121801 1876034 39471905 38885067 3231714 -443921 10548970 31123890 0.42160 0.21810 0.36030 0 0 0 ALTERNATIVE INVESTMENTS 564351 F CERTIFICATES OF DEPOSIT 1063817 F CORPORATE BONDS 1384610 F EQUITIES 1367167 F ISRAEL BONDS 2962276 F JFMC INVESTMENT PORTFOLIO 43990831 F MONEY MARKET FUNDS 4104533 F MUTUAL FUNDS 3640530 F OTHER INVESTMENTS 773506 F REAL ESTATE HOLDINGS 160977 F 60012598 DUE FROM FTS 357925 DUE FROM FACILITIES 20214093 BOND ANTICIPATION NOTES RECEIVABLE 3023163 DUE FROM CCRC OPERATIONS CORP 8109895 31705076 LIABILITY UNDER UNITRUST AGREEMENTS 3620332 CAPITALIZED LEASE OBLIGATIONS 77720 DUE TO COMMUNITY PARTNERSHIP ENTITIES 11739783 BOND PAYABLE 5985000 DUE TO OTHER ENTITIES 3239554 REVOLVING LOAN PAYABLE 566229 BOND ANTICIPATION NOTES PAYABLE 9450000 INTEREST RATE SWAP LIABILITY 1560764 36239382 23595949 27461232 -3865283 -3696127 -3696127 -7561410 24954946 -1140904 2499901 1358997 23595949 0 23595949 34931442 7470210 7470210 27461232 0 27461232 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED TO ACHIEVE THE ORGANIZATION'S EXEMPT PURPOSE. PLEASE NOTE THAT SINCE THE AUDITED FINANCIALS COMBINE THE DONOR ADVISED FUND BALANCES AND THE ENDOWMENT FUND BALANCES, THE COMBINED TOTALS OF THESE AMOUNTS ARE BEING INCLUDED ON SCHEDULE D, PART V. THE DONOR ADVISED FUND BALANCES ALONE ARE BEING INCLUDED ON SCHEDULE D, PART I. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE FEDERATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FEDERATION AND RECOGNIZE A TAX LIABILITY IF THE FEDERATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE FEDERATION'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FEDERATION AND HAS CONCLUDED THAT AS OF AUGUST 31, 2012, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 8 - OTHER ADJUSTMENTS: UNREALIZED GAINS FROM INVESTMENTS - UNRESTRICTED -680,072. UNREALIZED GAINS FROM INVESTMENTS - TEMP RESTRICTED -460,832. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -78,144. CHANGE IN VALUE OF INTEREST RATE SWAP -1,560,764. RECLASSIFICATION OF NET ASSETS TO SEPARATE FORM 990 -916,315. TOTAL TO SCHEDULE D, PART XI, LINE 8: -3,696,127. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST TRUSTS -78,144. AMOUNTS INCLUDED ON SEPARATE FILINGS OF FORM 990 2,578,045. PART XIII, LINE 2D - OTHER ADJUSTMENTS: AMOUNTS INCLUDED ON SEPARATE FILINGS OF FORM 990 5,909,446. CHANGE IN VALUE OF INTEREST RATE SWAP 1,560,764. 0 0 0 0 0 0 0 0 0 X 0 0 0 0 0 0 SCHEDULE F SCHEDULE F, PART II SEE SUPPLEMENTAL INFORMATION FOR SCHEDULE I, WHICH PERTAINS TO SCHEDULE F REPORTING 0 VARIOUS GRANTS & ALLOCATIONS - AVAILABLE UPON REQUEST 9901 DONNA KLEIN BLVD BOCA RATON FL 33428 999999999 14312152 BOOK TO ASSIST THE ORGANIZATIONS IN ACHIEVING THEIR EXEMPT PURPOSES. JEWISH FEDERATIONS OF NORTH AMERICA 25 BROADWAY STE 1700 NEW YORK NY 10041 131624240 501(C)(3) 1581097 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. ADOLPH & ROSE LEVIS JEWISH COMMUNITY CENTER INC 9801 DONNA KLEIN BLVD BOCA RATON FL 33428 651127438 501(C)(3) 968207 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. JEWISH ASSOCIATION FOR RESIDENTIAL CARE INC 21160 95TH AVE SOUTH BOCA RATON FL 33428 651131701 501(C)(3) 128097 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. RUTH RALES JEWISH FAMILY SERVICE INC 21300 RUTH BARON COLEMAN BLVD BOCA RATON FL 33428 651115689 501(C)(3) 1032117 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. DONNA KLEIN JEWISH ACADEMY INC 9701 DONNA KLEIN BLVD BOCA RATON FL 33428 651129890 501(C)(3) 773306 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. B'NAI B'RITH YOUTH ORGANIZATION 5850 PINE ISLAND RD DAVIE FL 33328 311794932 501(C)(3) 3500 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. BIRTHRIGHT ISRAEL NORTH AMERICA INC 33 EAST 33RD STREET NEW YORK NY 10016 133931912 501(C)(3) 20000 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. THE WEINBAUM YESHIVA HIGH SCHOOL INC 7902 MONTOYA CIRCLE BOCA RATON FL 33433 650781573 501(C)(3) 117905 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. HILLEL DAY SCHOOL INC 21011 95TH AVE SOUTH BOCA RATON FL 33428 650489297 501(C)(3) 172260 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. TORAH ACADEMY OF BOCA RATON INC 447 NW SPANISH RIVER BLVD BOCA RATON FL 33431 650788118 501(C)(3) 132503 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. TEMPLE BETH EL 333 SW 4TH AVENUE BOCA RATON FL 33432 591412924 501(C)(3) 8000 BOOK TO ASSIST THE ORGANIZATION IN ACHIEVING ITS EXEMPT PURPOSE. 11 1 SCHEDULE I, PART IV GRANTS JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY REPORTS GRANTS ON SCHEDULE I TO THE JEWISH FEDERATIONS OF NORTH AMERICA (JFNA),WHICH IS A 501(C)(3) DOMESTIC U.S. CHARITY. IN ADDITION, JFNA, AND ITS BENEFICIARY AGENCIES, UNITED ISRAEL APPEAL (UIA),A SUBSIDIARY OF JFNA, AND THE AMERICAN JEWISH JOINT DISTRIBUTION COMMITTEE (JDC) - BOTH 501(C)(3) ORGANIZATIONS - EACH FILE A SEPARATE FORM 990 AND DETAILED SCHEDULES F. X X X X 0 0 0 0 0 0 0 0 0 WILLIAM BERNSTEIN 377157 0 0 0 174391 0 1193 0 0 0 552741 0 0 0 MEL LOWELL 149350 149350 0 0 4245 4245 25175 25175 0 0 178770 178770 0 0 IRV GEFFEN 174680 0 0 0 12300 0 2131 0 0 0 189111 0 0 0 MARLA EGERS 205698 0 0 0 5385 0 5575 0 0 0 216658 0 0 0 ANDREW ROSE 138983 0 0 0 12460 0 4485 0 0 0 155928 0 0 0 LAURIE SEMO 142186 0 0 0 4793 0 4341 0 0 0 151320 0 0 0 ALBERT GORTZ - JEWISH FEDERATION BO PROSKAUER ROSE LLP PARTNER 167109 LEGAL SERVICES PROVIDED 0 DAVID PRATT - JEWISH FEDERATION BOA PROSKAUER ROSE LLP MANAGING DIRECTOR 167109 LEGAL SERVICES PROVIDED 0 FORM 990, PART VI, SECTION A, LINE 2 ALBERT GORTZ, JEWISH FEDERATION BOARD MEMBER AND SECRETARY, AND DAVID PRATT, JEWISH FEDERATION BOARD MEMBER AND VICE CHAIR, ARE BOTH EMPLOYED AT PROSKAUER ROSE LLP, ATTORNEYS AT LAW. FORM 990, PART VI, SECTION A, LINE 7A THERE IS A NOMINATING COMMITTEE OF THE BOARD OF DIRECTORS THAT IS RESPONSIBLE FOR SELECTING THE ORGANIZATION'S OFFICERS. FORM 990, PART VI, SECTION A, LINE 7B THERE IS A CHECK AND BALANCE (GOVERNANCE) PROCESS WHICH REQUIRES VETTING THROUGH SEVERAL COMMITTEES BEFORE VOTE AND FINAL APPROVAL BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY LAURIE SEMO, VICE PRESIDENT OF FINANCE. IT IS THEN VETTED BY THE COO/CFO, WHO ALSO SIGNS THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS ENFORCED THROUGH THE BOARD OF DIRECTORS. THE BOARD MEMBERS ARE GIVEN A CONFLICT OF INTEREST POLICY ANNUALLY AND MUST ACKNOWLEDGE IN WRITING THAT IT WAS RECEIVED. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S CEO'S SALARY IS DETERMINED BY THE PERSONNEL COMMITTEE AND THE BOARD OF DIRECTORS. THE ORGANIZATION'S KEY EMPLOYEES' SALARIES ARE DETERMINED BY A SEARCH TEAM THAT ANALYZES THE SALARIES OF KEY EMPLOYEES FROM OTHER LOCAL FEDERATIONS. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS WILL BE FURNISHED UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: UNREALIZED GAINS FROM INVESTMENTS - UNRESTRICTED -680,072. UNREALIZED GAINS FROM INVESTMENTS - TEMP RESTRICTED -460,832. CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS -78,144. CHANGE IN VALUE OF INTEREST RATE SWAP -1,560,764. RECLASSIFICATION OF NET ASSETS TO SEPARATE FORM 990 -916,315. TOTAL TO FORM 990, PART XI, LINE 5: -3,696,127. EXPLANATION FOR QUESTION 2C FORM 990, PAGE 12, PART XII, QUESTION 2C NO CHANGE IN PROCESS FROM THE PRIOR YEAR NOTED. FEDERATION CCRC DEVELOPMENT LLC 9901 DONNA KLEIN BLVD BOCA RATON FL 334281788 272015285 PROVIDE A PLANNED CONTINUING CARE RETIREMENT COMMUNITY FL 22556 10555205 JEWISH FEDERATION OF SOUTH PALM BEACH COUNTY INC JEWISH COMMUNITY FACILITIES CORPORATION 9901 DONNA KLEIN BLVD 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 BLVD BOCA RATON FL 334281788 650409644 PROVIDE TRANSPORTATION AND RELATED SERVICES FL 501(C)(3) 170(B)(1)(A)(VI) 0 FEDERATION CCRC OPERATIONS CORP 9901 DONNA KLEIN BLVD BOCA RATON FL 334281788 272296079 PROVIDE A CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) 170(B)(1)(A)(VI) FEDERATION CCRC DEVELOPMENT LLC 0 FEDERATION CCRC PROPERTY CORP 9901 DONNA KLEIN BLVD BOCA RATON FL 334281788 272296133 PROVIDE A CONTINUING CARE RETIREMENT COMMUNITY FL 501(C)(3) 170(B)(1)(A)(VI) FEDERATION CCRC DEVELOPMENT LLC 0 0 0 0 1 0 0 0 1 0 0 1 0 1 1 1 0 0 0 FEDERATION TRANSPORTATION SERVICES INC D 357925 CASH VALUE JEWISH COMMUNITY FACILITIES CORPORATION D 20214093 CASH VALUE JEWISH COMMUNITY FACILITIES CORPORATION N 366170 CASH VALUE JEWISH COMMUNITY FACILITIES CORPORATION O 143725 CASH VALUE FEDERATION TRANSPORTATION SERVICES INC O 10123 CASH VALUE JEWISH COMMUNITY FACILITIES CORPORATION K 0 NO VALUE JEWISH COMMUNITY FACILITIES CORPORATION M 0 NO VALUE FEDERATION TRANSPORTATION SERVICES INC K 0 NO VALUE FEDERATION TRANSPORTATION SERVICES INC M 0 NO VALUE FEDERATION CCRC PROPERTY CORP H 916315 CARRYING VALUE FEDERATION CCRC OPERATIONS CORP Q 8109895 CASH VALUE