Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
JEWISH FEDERATION OF PALM BEACH COUNTY INC
Employer identification number
59-0948696
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
33,172,821
31,502,250
17,487,184
24,217,361
24,233,186
130,612,802
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
33,172,821
31,502,250
17,487,184
24,217,361
24,233,186
130,612,802
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
130,612,802
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
33,172,821
31,502,250
17,487,184
24,217,361
24,233,186
130,612,802
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
2,279,646
2,927,355
1,715,480
2,535,780
1,937,203
11,395,464
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
1,206,411
1,825,252
1,971,995
1,834,536
1,231,096
8,069,290
11
Total support (Add lines 7 through 10).
150,077,556
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
1,544,230
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
87.030 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
87.160 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
JEWISH FEDERATION OF PALM BEACH COUNTY INC
Employer identification number
59-0948696
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
MARK F. LEVY, BOARD MEMBER (NEPHEW TO ROBERT LEVY, BOARD MEMBER) MARK F. LEVY, BOARD MEMBER (HUSBAND TO STACEY LEVY, BOARD MEMBER) MARK F. LEVY, BOARD MEMBER (COUSIN TO SHERRY SISKIN, EMPLOYEE) ARTHUR S. LORING, BOARD MEMBER (HUSBAND TO VICKI LORING, BOARD MEMBER) ARLENE KAUFMAN, BOARD MEMBER (WIFE TO SANFORD M. BAKLOR, BOARD MEMBER) BARBARA G. KAY, BOARD MEMBER (WIFE TO JACK KAY, BOARD MEMBER) BARBARA G. KAY, BOARD MEMBER (MOTHER OF SUSAN SHULMAN, BOARD MEMBER) JACK KAY, BOARD MEMBER (STEP FATHER OF SUSAN SHULMAN, BOARD MEMBER) TAMI BALDINGER, BOARD MEMBER (WIFE OF JIM BALDINGER, BOARD MEMBER) TAMI BALDINGER, BOARD MEMBER (SISTER OF GARY LESSER, BOARD MEMBER TAMI BALDINGER, BOARD MEMBER (STEP-DAUGHTER TO STANLEY B. BRENNER, BOARD MEMBER) LAWRENCE BEYER, BOARD MEMBER (FATHER TO ANTHONY BEYER, BOARD MEMBER, AND BROTHER-IN-LAW TO PENNI WEINBERG, BOARD MEMBER) PENNI WEINBERG, BOARD MEMBER (NIECE TO MORTON MANDEL, BOARD MEMBER) STANLEY B. BRENNER, STEP-FATHER OF TAMI BALDINGER AND GARY LESSER ALEC ENGELSTEIN, BOARD MEMBER (HUSBAND TO SHEILA ENGELSTEIN, BOARD MEMBER) STUART KARU, BOARD MEMBER (HUSBAND TO TAMMY KARU, EMPLOYEE) ALAN SHULMAN, BOARD MEMBER (HUSBAND TO ELIZABETH SHULMAN, BOARD MEMBER) ELIZABETH SHULMAN, BOARD MEMBER (WIFE OF ALAN SHULMAN/STEP-MOTHER OF SUSAN SHULMAN, BOARD MEMBERS) SUSAN SHULMAN, BOARD MEMBER (DAUGHTER OF ALAN SHULMAN AND BARBARA KAY/STEP-DAUGHTER OF ELIZABETH SHULMAN AND JACK KAY, BOARD MEMBERS) GARY LESSER, BOARD MEMBER (HUSBAND TO JENNIFER LESSER/BROTHER TO TAMI BALDINGER/BROTHER-IN-LAW TO JIM BALDINGER/STEP-SON OF STANLEY BRENNER, BOARD MEMBERS) LINDA CORTELL BENJAMIN, BOARD MEMBER (WIFE OF ROGER BENJAMIN, BOARD MEMBER) MORTON MANDEL, BOARD MEMBER (UNCLE-IN-LAW OF LAWRENCE BEYER, BOARD MEMBER) MARK F. LEVY, BOARD MEMBER, HAS A CONTRACTUAL RELATIONSHIP WITH RONALD PERTNOY, BOARD MEMBER STACEY LEVY, BOARD MEMBER, HAS A CONTRACTUAL RELATIONSHIP WITH RONALD PERTNOY, BOARD MEMBER JONATHAN S. GILBERT, BOARD MEMBER, HAS A CONTRACTUAL RELATIONSHIP WITH BRIAN M. SEYMOUR, BOARD MEMBER
FORM 990, PART VI, SECTION A, LINE 7A
THE NOMINATING COMMITTEE PREPARES A SLATE OF NEW BOARD MEMBERS TO BE APPROVED BY THE BOARD.
FORM 990, PART VI, SECTION B, LINE 11
THE COMPLETED FORM 990 IS PRESENTED BY THE AUDITOR TO THE 4 MEMBER AUDIT COMMITTEE FOR THEIR REVIEW. THERE IS A SECURE PORTAL ON THE FEDERATION WEBSITE AVAILABLE ONLY TO THE 103 VOTING MEMBERS OF THE BOARD OF DIRECTORS. THE COMPLETED FORM 990 IS POSTED ON THIS SECURE PORTAL AND BOARD MEMBERS ARE NOTIFIED THAT THE COMPLETED FORM 990 IS POSTED FOR THEIR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C
EMPLOYEES ARE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY AND ASKED TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM WHEN FIRST HIRED AND THEN ANNUALLY AFTER THAT. RETURN OF SIGNED FORMS IS MONITORED AND INDIVIDUAL FOLLOW UP IS DONE FOR 100% COMPLIANCE. MEMBERS OF THE BOARD OF DIRECTORS ARE GIVEN A COPY OF THE CONFLICT OF INTEREST POLICY AND ASKED TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. AT A BOARD MEETING THE PRESIDENT REVIEWS WHY IT IS NECESSARY FOR ALL BOARD MEMBERS AND KEY EMPLOYEES TO COMPLETE THE CONFLICT OF INTEREST DISCLOSURE FORM. RETURN OF SIGNED FORMS IS MONITORED AND INDIVIDUAL FOLLOW UP IS DONE BY MAIL AND AT BOARD MEETINGS.
FORM 990, PART VI, SECTION B, LINE 15
CEO: THE COMPENSATION COMMITTEE IS PROVIDED WITH COMPARABILITY DATA FOR CEO COMPENSATION COMPILED BY AN INDEPENDENT NATIONAL HR CONSULTING FIRM, INCLUDING DATA FROM THE OTHER LARGE CITY JEWISH FEDERATIONS AND EXTERNAL MARKET DATA FROM BOTH NOT-FOR-PROFIT AND FOR-PROFIT ORGANIZATIONS. THE COMPENSATION COMMITTEE DOCUMENTS ITS DECISIONS IN A LETTER SIGNED BY THE FEDERATION PRESIDENT AS CHAIR OF THE COMPENSATION COMMITTEE. THE CEO IS PROVIDED WITH AN EMPLOYMENT CONTRACT, AND THE TERMS ARE REPORTED TO THE FEDERATION EXECUTIVE COMMITTEE IN EXECUTIVE SESSION. FOR OTHER SENIOR MANAGEMENT COMPENSATION DECISIONS, THE COMPENSATION COMMITTEE IS PROVIDED WITH COMPARABILITY DATA FROM OTHER JEWISH FEDERATIONS.
FORM 990, PART VI, SECTION C, LINE 19
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 7,153,528.
FORM 990, PART XII, FINANCIAL STATEMENTS AND REPORTING THERE HAVE BEEN NO CHANGES TO THE STRUCTURE TO SELECT THE INDEPENDENT ACCOUNTANTS FROM THE PRIOR YEAR.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.