The Palm Beach Jewish Community Campus Corporation in West Palm Bch, Florida (FL)

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The Palm Beach Jewish Community Campus Corporation
Employer Identification Number (EIN)650006250
Name of OrganizationThe Palm Beach Jewish Community Campus Corporation
Address4601 Community Dr, West Palm Bch, FL 33417-2716
ActivitiesNon financial services of facilities to other organizations
SubsectionCharitable Organization
Ruling Date05/1988
DeductibilityContributions are deductible
FoundationOrganizations operated solely for the benefit of and in conjunction with organizations described in 10 through 16 above
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2011
Assets$10,000,000 to $49,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$49,248,092
Amount of Income$5,499,704
Form 990 Revenue Amount$3,317,156
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Neighborhood Centers, Settlement Houses


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Amount of income in 2011: $5,499,704
This organization: 

 $5,499,704
Other organizations performing similar types of work: 

 $2,363,303

Assets in 2011: $49,248,092
This organization: 

 $49,248,092
Other organizations performing similar types of work: 

 $2,342,765

Expenses in 2007: $5,633,569
The Palm Beach Jewish Community Campus Corporation: 

 $5,633,569
Other organizations performing similar types of work: 

 $4,776,273

Income to expenses ratio in 2007: 0.8
This organization: 

 0.8
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 100.0%
This organization: 

 100.0%
Other organizations performing similar types of work: 

 82.5%

Grants share in income in 2007: 75.1%
The Palm Beach Jewish Community Campus Corporation: 

 75.1%
Other organizations performing similar types of work: 

 42.9%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$5,839,762$3,243,535$2,722,674$2,901,206$3,472,450$4,629,445$4,420,461$4,535,328
Contributions, gifts, grants, and similar amounts received$4,232,440$2,915,648$2,539,588$2,743,054$3,047,736$4,144,580$3,831,947$3,404,512
Contributions to donor advised funds$0$0
Direct public support$4,232,440$916,566$86,247$415,605$583,664$345,225$101,552$0
Indirect public support$0$1,999,082$2,453,341$2,327,449$2,464,072$3,799,355$3,730,395$3,404,512
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$0$0$0$0$0$0$0$0
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$774,894$358,393$0$0$0$0$0$0
Dividends and interest from securities$0$0$185,559$158,080$428,899$0$636,835$424,760
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$832,141$-30,506$-2,473$69$-4,185$484,865$-53,121$606,703
Gross amount from sales of assets other than inventory$832,141$0$0$69$0$486,680$37,925$656,427
Less: cost or other basis and sales expenses$0$30,506$2,473$0$4,185$1,815$91,046$49,724
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$287$0$0$3$0$0$4,800$99,353
Total expenses$4,060,731$3,421,310$3,293,350$3,378,553$4,042,482$4,119,528$4,922,544$5,633,569
Program services$2,218,639$1,721,000$1,784,317$1,827,976$2,043,497$4,119,528$4,922,544$5,633,569
Management and general$1,472,049$1,678,458$1,499,002$1,550,111$1,998,985$0$0$0
Fundraising$40,709$7,843$10,031$466$0$0$0$0
Payments to affiliates$329,334$14,009$0$0$0$0$0$0
Net assets or fund balances at end of year$20,433,013$21,909,249$21,361,653$20,893,183$20,135,698$20,627,243$20,877,716$19,088,672
Excess or (deficit) for the year$1,779,031$-177,775$-570,676$-477,347$-570,032$509,917$-502,083$-1,098,241
Net assets or fund balances at beginning of year$18,784,289$20,433,013$21,909,249$21,361,653$20,893,183$20,135,698$20,627,243$20,877,716
Other changes in net assets or fund balances$-130,307$1,654,011$23,080$8,877$-187,453$-18,372$752,556$-690,803
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$5,633,569$5,633,569$0$0
Grants paid from donor advised funds$0
Other grants and allocations$756,664
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$346,015$346,015$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$54,473$54,473$0$0
Payroll taxes$24,522$24,522$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$10,437$10,437$0$0
Telephone$7,663$7,663$0$0
Postage and shipping$0$0$0$0
Occupancy$503,197$503,197$0$0
Equipment rental and maintenance$281,716$281,716$0$0
Printing and publications$0$0$0$0
Travel$1,230$1,230$0$0
Conferences, conventions, and meetings$32,655$32,655$0$0
Interest$1,035,788$1,035,788$0$0
Depreciation, depletion, etc.$1,449,540$1,449,540$0$0
Other expenses not covered above$1,129,669$1,129,669$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$45,761,004$45,439,200$44,774,983$44,561,622$43,543,979$44,078,768$54,407,953$52,531,779
Cash - non-interest-bearing$121,716$36,506$111,291$132,271$247,727$910,372$12,202,697$11,413,156
Savings and temporary cash investments$13,623,249$13,084,579$0$0$0$0$0$0
Accounts receivable less allowance for doubtful accounts$0$0$0$228,008$0$0$0$49,538
Pledges receivable less allowance for doubtful accounts$5,223,756$4,347,534$3,028,424$2,004,683$1,268,270$411,292$296,061$267,821
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$99,815$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$967,855$769,509$702,300$641,319$633,535$609,722$767,354$701,133
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$14,171,568$15,235,601$15,830,723$12,450,332$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$25,824,428$25,201,990$24,108,059$23,845,011$23,272,715$22,579,116$21,814,909$20,317,202
Other assets, including program-related investments$0$1,999,082$2,653,341$2,474,729$2,191,194$7,117,934$19,326,932$19,782,929
Total liabilities$25,327,991$23,529,951$23,413,330$23,668,439$23,408,281$23,451,525$33,530,237$33,443,107
Accounts payable and accrued expenses$220,207$120,201$126,827$131,460$4,239,377$79,933$4,232,565$4,126,224
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$19,900,000$18,500,000$18,500,000$18,500,000$18,500,000$18,500,000$18,500,000$18,500,000
Mortgages and other notes payable$556,700$556,160$561,241$563,835$666,488$539,776$10,795,256$10,619,467
Other liabilities$4,651,084$4,353,590$4,225,262$4,473,144$2,416$4,331,816$2,416$197,416
Total liabilities and net assets/fund balances$45,761,004$45,439,200$44,774,983$44,561,622$43,543,979$44,078,768$54,407,953$52,531,779
Total net assets or fund balances$20,433,013$21,909,249$21,361,653$20,893,183$20,135,698$20,627,243$20,877,716$19,088,672
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$5,839,762$3,243,535$2,722,674$2,901,207$3,472,450$4,629,445$4,420,461$4,535,328
Total revenue, gains, and other support per audited financial statements$5,839,475$3,274,041$6,106,249$6,270,578$6,645,492$8,029,134$9,311,790$7,790,242
Other expenses$-287$0$3,383,575$3,369,371$3,173,042$3,399,689$4,891,329$3,254,914
Net unrealized gains on investments$0$0$23,080$8,876$-187,453$-18,372$752,556$-690,803
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$-287$0$3,360,495$3,360,495$3,360,495$3,418,061$4,138,773$3,945,717
Other revenue$0$-30,506$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$-30,506$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$4,060,157$3,421,310$3,293,350$3,378,553$4,042,482$4,119,528$4,922,544$5,633,569
Total expenses and losses per audited financial statements$4,190,751$3,482,427$6,653,845$6,739,048$7,402,977$7,537,589$9,061,317$9,579,286
Other revenue$130,594$61,117$3,360,495$3,360,495$3,360,495$3,418,061$4,138,773$3,945,717
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$130,307$30,611$0$0$0$0$0$0
Other$287$30,506$3,360,495$3,360,495$3,360,495$3,418,061$4,138,773$3,945,717
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings21
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?Yes
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20060
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$1,130,816$0
Program service revenue
Program service revenue 1000000$000$0$0
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$424,760$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$606,703$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$99,353$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$4,802,805$5,007,621$3,274,041$3,430,221$3,696,870$4,263,194$5,486,423$4,588,814
Gifts, grants, and contributions received$4,263,512$4,232,440$2,915,648$3,244,661$3,538,787$4,012,275$5,001,558$3,947,179
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$0$0$0$0$0$0$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$539,293$774,894$358,393$185,560$158,080$251,038$484,865$636,835
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$287$0$0$3$-119$0$4,800
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Neighborhood Centers Inc3838 Aberdeen Way, Houston, TX 77025-2416TX1970-04$260,744,025
2Jewish Community Center Of San Francisco3200 California St, San Francisco, CA 94118-1904CA1996-02$41,344,946
3The Jewish Community Center In Manhattan Inc334 Amsterdam Ave, New York, NY 10023-8205NY1988-12$37,363,391
4Jewish Community Centers Of Chicago30 S Wells St Suite 4000, Chicago, IL 60606-5054IL1923-11$37,069,423
5Jewish Community Center2 Millstone Campus Dr, Saint Louis, MO 63146-5776MO1953-06$25,968,343
6El Proyecto Del Barrio Inc8902 Woodman Ave, Arleta, CA 91331-6401CA1971-06$24,273,488
7Hull House Association1030 W Van Buren St, Chicago, IL 60607-2916IL1975-04$23,415,679
8Marcus Jewish Community Center Of Atlanta Inc5342 Tilly Mill Rd, Dunwoody, GA 30338-4426GA1956-01$21,767,887
9Jewish Community Center Of Greater Boston Inc333 Nahanton Street, Newton, MA 02459-3213MA1972-05$21,216,452
10Oshman Family Jewish Community Center3921 Fabian Way, Palo Alto, CA 94303-4606CA1989-01$21,155,828
11Arab Community Center For Economic & Social Services Access2651 Saulino Ct, Dearborn, MI 48120-1556MI1975-03$19,123,810
12Jewish Community Center Of Staten Island Inc1466 Manor Rd, Staten Island, NY 10314-7027NY1961-03$17,023,821
13Jewish Community Center Of Metro West Inc, Jcc Metrowest760 Northfield Ave, West Orange, NJ 07052-1102NJ1987-06$15,962,467
14Sid Jacobson Jewish Community Center Inc300 Forest Dr, Greenvale, NY 11548-1231NY1970-02$12,781,715
15The Mandel Jewish Community Center Of Cleveland26001 S Woodland Rd, Beachwood, OH 44122-3367OH1950-06$12,680,003
16Mercer Street Friends Center7 Dunmore Ave, Ewing, NJ 08618-1937NJ1960-11$11,018,723
17Jewish Community Center Of Greater Washington Inc6125 Montrose Rd, Rockville, MD 20852-4860MD1937-11$9,907,837
18Stanley M Isaac Neighborhood Center415 E 93rd St, New York, NY 10128-6904NY1964-12$9,780,682
19Bernard Osher Marin Jewish Community Center 07-01-95200 N San Pedro Rd, San Rafael, CA 94903-4213CA1996-02$9,601,951
20Mission Neighborhood Centers Inc362 Capp St, San Francisco, CA 94110-1808CA1959-02$8,001,623
21Tucson Jewish Community Center Inc3800 E River Rd, Tucson, AZ 85718-6635AZ1958-10$6,786,097
22Jewish Community Center Of The Greater St Paul Area1375 Saint Paul Ave, Saint Paul, MN 55116-2828MN1955-10$6,201,798
23Jewish Community Center5342 Saint Charles Ave, New Orleans, LA 70115-4966LA1942-10$5,806,581
24The Palm Beach Jewish Community Campus Corporation4601 Community Dr, West Palm Bch, FL 33417-2716FL1988-05$5,499,704
25James E Scott Community Association Incorporated2389 Nw 54th St, Miami, FL 33142-2956FL1974-11$8,470,218
26Jewish Community Centers Of South Broward IncDavid Posnack Jewish Community 5850, Davie, FL 33328FL1982-06$6,435,873
27Anna Maria Island Community Center Inc407 Magnolia Avenue, Anna Maria, FL 34216FL1964-06$1,040,616
28Citizens Alliance For Progress Inc401 East Mlk Drive, Tarpon Springs, FL 34689-4451FL1984-11$466,447
29Coconut Grove Cares Inc3870 Washington Ave, Coconut Grove, FL 33133-5645FL1949-10$373,679
30North Central Florida Center For Community Enrichment Inc12551 Ne 25th Ave, Anthony, FL 32617-2707FL2008-02$59,465
Number of organizations performing similar types of work
Alabama1
Arizona6
California13
Colorado3
Connecticut3
District of Columbia3
Florida7
Georgia2
Iowa1
Illinois17
Indiana1
Kansas1
Kentucky4
Louisiana3
Massachusetts5
Maryland1
Maine2
Michigan3
Minnesota4
Missouri4
Mississippi2
Montana1
North Carolina3
Nebraska1
New Hampshire1
New Jersey4
New Mexico1
Nevada1
New York26
Ohio12
Oklahoma2
Oregon4
Pennsylvania9
Rhode Island3
South Carolina1
Tennessee2
Texas11
Utah1
Virginia1
Vermont1
Washington8
Wisconsin5
West Virginia2
International1
Total187

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