2025-08-14T09:50:25+00:00 2024-09-30 350921680 CROWE LLP 401 East Las Olas Blvd Suite 1100 Fort Lauderdale FL 333014230 990 2023-10-01 650132406 Jupiter Medical Center Foundation Inc JUPI 5612632234 1210 South Old Dixie Highway JUPITER FL 33458 ALLISON VIRAMONTES CFO 5612632234 2025-08-14 true Brittney Kocaj P01320603 9542028600 2025-08-14 2023 2025-03-06 01:10:19Z Traci Simonsen 1210 South Old Dixie Highway JUPITER FL 33458 93785138 false X www.jmcfoundation.org X 1989 FL To secure the financial resources required to sustain clinical excellence and quality of care at Jupiter Medical Center, Inc. & its affiliates. 16 16 26 87 0 0 53506816 56929743 0 1783767 5022024 -584805 -358974 54705778 61592793 31609962 36160727 0 3371412 3262746 0 5267494 1978782 2004748 36960156 41428221 17745622 20164572 149743915 182438914 317284 1149094 149426631 181289820 The mission of the Jupiter Medical Center Foundation, Inc. is to secure the financial resources required to sustain clinical excellence and quality of care at Jupiter Medical Center, Inc. & its affiliates. false false 36160727 36160727 0 THE JUPITER MEDICAL CENTER FOUNDATION, INC. SUPPORTS AND PROMOTES HEALTH CARE BY PROVIDING FINANCIAL AND VOLUNTEER PATIENT ASSISTANCE TO RELATED ORGANIZATIONS INCLUDING JUPITER MEDICAL CENTER, INC. 36160727 true true false false false false false false true true false false false true true false true false false true false false false true false false true false true false false false false false false false false true false false false false true false false false true 0 0 26 true false false false false false true true false false false false false false X 16 16 true false false false true true true true true false false true true true true true true false false false FL NY X ALLISON VIRAMONTES 5612632234 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 DONALD McCREE JR SECRETARY 5.0 0 X X 0 0 0 Joseph M Petri Vice Chair 5.0 0 X X 0 0 0 Peter A Lund CHAIRMAN 5.0 2.0 X X 0 0 0 Salvatore Tiano Treasurer 5.0 0 X X 0 0 0 Burton M Tansky Trustee 1.0 0 X 0 0 0 Dennis K Williams Trustee 1.0 0 X 0 0 0 Douglas S Brown Trustee 1.0 0 X 0 0 0 Edward L Babington Trustee 1.0 0 X 0 0 0 Fred H Lissauer Trustee (thru Oct 2023) 1.0 0 X 0 0 0 George H Damman Trustee 1.0 0 X 0 0 0 James E Perrella Trustee 1.0 0 X 0 0 0 Jane F Napier Trustee 1.0 0 X 0 0 0 Joan jorgenson Trustee (thru Aug 2024) 1.0 0 X 0 0 0 Katharine F Plum Trustee 1.0 0 X 0 0 0 Leonard Abramson Trustee 1.0 0 X 0 0 0 M Jude Reyes Trustee 1.0 0 X 0 0 0 MARTIN DYTRYCH CPA Trustee 1.0 6.0 X 0 0 0 Neil S Devlin Trustee 1.0 0 X 0 0 0 William C Mattison Jr Trustee (thru June 2024) 1.0 0 X 0 0 0 MICHAEL LOFTUS SVP & CFO (beginning April 2023) 1.0 45.0 X 0 524195 6735 Traci Simonsen Chief Philanthropy Officer 40.0 0 X 361403 0 19016 Jamie Taylor Exec Dir Concierge Services & Donor Relations 40.0 0 X 176327 0 14738 Jennifer D Amarnick Senior Director of Development & Planned Giving 40.0 0 X 201760 0 11837 Regan Cunningham-Tarpey Exec Dir Foundation Comm 40.0 0 X 202725 0 14094 Steven eschelman Director of Philanthropy 40.0 0 X 155976 0 4780 Thomas J Bliss Senior Director Principal Gift 40.0 0 X 189952 0 6524 Amit Rastogi MD MHCM Current JMC President / Former Interim JMCF President 0.0 49.0 X 0 1517296 260293 DALE HOCKING CPA Former CFO 0.0 40.0 X 0 465382 31816 Michael J Morsberger Former Chief Philanthropy Officer & JMC Foundation President 0.0 0 X 174248 0 870 1462391 2506873 370703 13 true true false BREAKERS PALM BEACH INC PO BOX 831 ATT RENIECE MCINTYRE PALM BEACH FL 33480 EVENT PRODUCTION 368003 SPECIAL EVENT RESOURCE AND DESIGN GROUP 2361 VISTA PKWY STE 15 WEST PALM BEACH FL 33401 EVENT PRODUCTION 211120 FROST LIGHTING OF FL INC BOX 811148 BOCA RATON FL 33481 EVENT PRODUCTION 203572 EAU PALM BEACH 100 S Ocean Blvd Manalapan FL 33462 EVENT PRODUCTION 115435 RYAN WILLIAMS AGENCY 1804 N DIXIE HWY B WEST PALM BEACH FL 33407 ADVERTISING 112273 5 1278336 55651407 9485808 56929743 0 0 0 0 0 3521912 3521912 0 0 32903229 31403117 1500112 0 1500112 1500112 430254 1278336 789228 -358974 -358974 0 0 0 0 0 61592793 0 0 4663050 36160727 36160727 380419 380419 175118 175118 2269806 2269806 54820 54820 177263 177263 205320 205320 207764 207764 879999 0 0 879999 172785 172785 273823 273823 60080 60080 102643 102643 25380 25380 33097 33097 Community activities 101695 101695 Donor recognition 72799 72799 Memberships & Licenses 23176 23176 Professional development 13090 13090 38417 0 0 38417 41428221 36160727 0 5267494 34267699 40280087 48151216 58571739 0 0 0 0 1032291 345747 306717 128250 206551 178467 60969969 76430689 4885121 6632185 0 231068 0 149743915 182438914 131954 17375 0 0 185330 1131719 317284 1149094 X 66811298 83494911 82615333 97794909 149426631 181289820 149743915 182438914 X 20164572 10618177 1080440 X false true X true false X 25861605 47797642 30768164 53506816 56929743 214863970 0 0 25861605 47797642 30768164 53506816 56929743 214863970 22435976 192427994 2461287 1843700 1744976 2593363 3521912 12165238 0 0 0 0 0 0 155460 0 338323 408866 430254 1332903 228362111 0 0.8426 0.8607 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - GROSS INCOME FROM FUNDRAISING EVENTS, COLUMN A - 155460.0, COLUMN B - 0.0, COLUMN C - 338323.0, COLUMN D - 408866.0, COLUMN E - 430254.0, COLUMN F - 1332903.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13614471 2040000 3147524 56419 18745576 12160996 2100000 1423440 2069965 13614471 17428534 2050221 -2466759 4851000 12160996 12694499 2077774 2744398 88137 17428534 12623598 91538 746964 767601 12694499 0.0 1.0 0.0 false false 63615 34121 29494 168893 54457 114436 74209 39672 34537 178467 Other current liabilities 747222 Due to affiliates 384497 1131719 X Schedule D, Part V, Line 4 Intended uses of endowment funds The funds are held to support healthcare services for those in greatest need and for future physical plant and equipment expenditures to expand services offered. The funds are intended to support the programs and mission of Jupiter Medical Center, Inc. and affiliates. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Jupiter Medical Center Foundation Inc. is included in consolidated financial statements. Below is the text of the FIN 48 footnote from those financial statements. The Internal Revenue Service has determined that the Hospital, Pavilion Insurance, the Foundation, JMCPG, and JHOS are exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code (IRC). JMC Specialty Group, Inc. is a taxable corporation that files federal and Florida income tax returns. Income taxes related to JMC Specialty Group, Inc. is not material to Jupiter Health. Income earned in furtherance of Jupiter Health's tax-exempt purpose is exempt from federal and state income taxes. The IRC provides for taxation of unrelated business income under certain circumstances. Jupiter Health has no material unrelated business income; however, such status is subject to final determination upon examination of the related income tax returns by the appropriate taxing authority. Under ASC Subtopic 740, Income Taxes, Jupiter Health must recognize the tax benefit from an uncertain tax position only if it is "more likely than not" that the tax position will be sustained on examination by the applicable taxing authorities based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. ASC Subtopic 740-10, also provides guidance on derecognition, classification, interest and penalties on income taxes, and accounting in interim periods and requires increased disclosure. There were no uncertain tax positions identified as of September 30, 2024 and 2023. Tax returns filed by Jupiter Health are subject to examination by the Internal Revenue Service (IRS) up to three years from the date the return was filed. Jupiter Health recognizes interest and/or penalties related to income tax matters in income tax expense. Jupiter Health did not have any amounts accrued for interest and penalties at September 30, 2024 and 2023. Tax returns filed by Jupiter Health and its affiliated companies are no longer subject to examination for the years ended September 30, 2020 and prior. Central America and the Caribbean 0 0 Investments 4263469 0 0 0 0 0 0 4263469 0 4263469 false false true false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual ANNUAL BALL 1206590 983336 223254 13340 272686 33500 206054 CHARITY GOLF CLASSIC 502000 295000 207000 6400 53047 54599 149602 0 1708590 1278336 430254 6400 13340 53047 327285 33500 355656 789228 -358974 true JUPITER MEDICAL CENTER INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 591460239 501(c)(3) 36160727 0 N/A N/A GENERAL PROGRAM SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Jupiter Medical Center Foundation, Inc. seeks and obtains donor contributions primarily to support the expansion of Jupiter Medical Center Inc's Building and Services. In addition, grant funds support the expansion of services at affiliate organizations of Jupiter Medical Center, Inc.. At the time of the expenditure at Jupiter Medical Center, Inc. or an affiliate organization, a completed voucher package is submitted to the Foundation specifying what was purchased. If appropriate, grant funds are then released to Jupiter Medical Center, Inc. or affiliate for reimbursement of expenditures. true true false false false false false true false Amit Rastogi MD MHCM Current JMC President / Former Interim JMCF President 0 912980 0 560500 0 43816 0 251224 0 9069 0 1777589 0 0 DALE HOCKING CPA Former CFO 0 348982 0 105414 0 10986 0 28185 0 3631 0 497198 0 0 MICHAEL LOFTUS SVP & CFO (beginning April 2023) 0 361019 0 129125 0 34051 0 0 0 6735 0 530930 0 0 Traci Simonsen Chief Philanthropy Officer 277001 0 74336 0 10066 0 6600 0 12416 0 380419 0 0 0 Michael J Morsberger Former Chief Philanthropy Officer & JMC Foundation President 0 0 0 0 174248 0 870 0 0 0 175118 0 0 0 Regan Cunningham-Tarpey Exec Dir Foundation Comm 170784 0 31566 0 375 0 3623 0 10471 0 216819 0 0 0 Jennifer D Amarnick Senior Director of Development & Planned Giving 168078 0 33351 0 331 0 6067 0 5770 0 213597 0 0 0 Thomas J Bliss Senior Director Principal Gift 163092 0 26683 0 177 0 6524 0 0 0 196476 0 0 0 Jamie Taylor Exec Dir Concierge Services & Donor Relations 148226 0 27849 0 252 0 6320 0 8418 0 191065 0 0 0 Steven eschelman Director of Philanthropy 133480 0 22200 0 296 0 1899 0 2881 0 160756 0 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation THE COMPENSATION COMMITTEE OF THE BOARD OF JUPITER MEDICAL CENTER, INC. DETERMINES THE COMPENSATION OF THE JUPITER MEDICAL CENTER FOUNDATION CHIEF PHILANTHROPY OFFICER. THE COMMITTEE USES AN INDEPENDENT COMPENSATION CONSULTANT, COMPENSATION SURVEYS, FORM 990 OF OTHER ORGANIZATIONS, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE TO ESTABLISH COMPENSATION. Schedule J, Part I, Line 4a Severance or change-of-control payment During calendar year 2023, the individuals listed below received severance payments from the filing organization for the following amounts. These amounts were treated as taxable compensation and are included in Form 990, Schedule J, Part II, Column B(iii). Michael Morsberger - $174,248 Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan The individuals listed below participated in a retention bonus plan during 2023. During calendar year 2023, accruals related to retention bonuses were made for the following individuals. These amounts are included on Schedule J, Part II, Col (C): Amit Rastogi - $140,000 None of the individuals reported on the filing organization's Form 990, Part VII, Section A received a retention bonus payout during calendar year 2023. The following individuals participated in a 457(f) plan during 2023. Accruals into the plan during calendar year 2023 were as follows. These amounts are included on Schedule J, Part II, Col (C): Amit Rastogi - $95,000 Dale Hocking - $14,090 None of the individuals reported on the filing organization's Form 990, Part VII, Section A received a distribution from the 457(f) plan during calendar year 2023. Schedule J, Part I, Line 7 Non-fixed payments THE ORGANIZATION OFFERS BONUSES BASED ON THE ACHIEVEMENT OF INDIVIDUAL AND ORGANIZATIONAL GOALS; THIS BONUS IS BASED ON A PERCENTAGE OF BASE SALARY OF THE EMPLOYEE. IN ADDITION, SOME INTERESTED PERSONS RECEIVED AN ADDITIONAL PERFORMANCE BONUS THAT IS NOT BASED ON A FIXED FORMULA. X 4752 Cost X 58 9457873 Market value X 1 636 Cost X 1 300 Cost X AUCTION ITEMS 22 8340 Selling cost X Toys 23 13907 Cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions Other - AUCTION ITEMS - NUMBER OF CONTRIBUTIONS Other - Toys - NUMBER OF ITEMS RECEIVED Food inventory - NUMBER OF CONTRIBUTIONS Drugs and medical supplies - NUMBER OF CONTRIBUTIONS Clothing and household goods - - NUMBER OF ITEMS RECEIVED Form 990, Part VI, Line 15b PROCESS FOR DETERMINING COMPENSATION THE COMPENSATION OF THE OTHER OFFICERS IS DETERMINED BY THE PRESIDENT AND CEO OF JUPITER MEDICAL CENTER, A RELATED ORGANIZATION. The Compensation Committee of the Board of Jupiter Medical Center, Inc. reviews and approves the compensation of the President and CEO, Chief Financial Officer, Chief Operating Officer and Foundation Chief Philanthropy Officer. The Compensation Committee reviews survey data, financial ability of the organization, and accomplishment of goals in order to determine compensation. A compensation consultant is also hired on an ongoing basis. Compensation is then reported to the Board of Jupiter Medical Center, Inc. The decisions and deliberations are documented in the committee minutes. This process was undertaken November, 2023 for the fiscal year ended September 30, 2024. Because compensation is determined by a related entity of JUPITER MEDICAL CENTER FOUNDATION, INC., this question is answered "no" in accordance with form 990 instructions. Form 990, Part VI, Line 15a PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL The Compensation Committee of the Board of Jupiter Medical Center, Inc. determines the compensation of the JMC Foundation Chief Philanthropy Officer. The committee reviews survey data, financial ability of the organization, and accomplishment of goals in order to determine the compensation. Compensation is then reported to the Board of Jupiter Medical Center, Inc. A compensation consultant is also hired on an ongoing basis. The decisions and deliberations are documented in the committee minutes. This process was last undertaken in November 2023, for the year ended September 30, 2024. Jupiter Medical Center Foundation, Inc. relies on the committee of Jupiter Medical Center, Inc. to ensure the compensation is reasonable. Because compensation is determined by a related entity of JUPITER MEDICAL CENTER FOUNDATION, INC., this question is answered "no" in accordance with form 990 instructions. Form 990, Part VI, Line 1a Delegate broad authority to a committee According to the bylaws, the executive committee, between meetings of the board of trustees, may exercise all authority of the board of trustees except as such authority is limited by statute or limited by the board of trustees. The executive committee shall have no authority to alter, amend, or repeal, the articles of incorporation or bylaws. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons AMIT RASTOGI AND MICHAEL LOFTUS - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders Jupiter Health, Inc. (a related organization) is the sole member of Jupiter Medical Center Foundation, Inc. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Jupiter Health, Inc. (a related organization) has the right to appoint the board of trustees of the Foundation. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders Jupiter Health, Inc. (a related organization) has the right to change the corporate name, appoint the board of trustees of the corporation, and amend the by-laws of the corporation. Form 990, Part VI, Line 11b Review of form 990 by governing body The CFO reviews the Form 990 prior to its finalization. A FINAL DRAFT IS PROVIDED TO EACH MEMBER OF the Jupiter Medical Center finance committee and the GOVERNING BODY of the filing organization for review. ONCE REVIEWED AND APPROVED BY THE JMC finance committee and the full JMC Foundation GOVERNING BODY, IT IS THEN FILED WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy THE ORGANIZATION MAINTAINS A CORPORATE COMPLIANCE PROGRAM THAT MONITORS FOR POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. ON AN ANNUAL BASIS, ALL DEPARTMENTAL MANAGERS THROUGH ORGANIZATION SENIOR MANAGEMENT AND ALL MEMBERS OF THE GOVERNING BODY ARE REQUIRED TO SIGN A STATEMENT TO DISCLOSE POTENTIAL CONFLICTS. THE STATEMENTS ARE REVIEWED IN DETAIL BY THE CEO AND THE CORPORATE COMPLIANCE DIRECTOR. IF ANY CONFLICT DOES EXIST, THE INDIVIDUAL WITH THE CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE TRANSACTION OR VOTING ON MATTERS RELATED TO THE CONFLICT. Form 990, Part VI, Line 19 Required documents available to the public The organization's financial statements are available to the public through the state of Florida because they are filed with the Agency for Health Care Administration. The organization's governing documents and conflict of interest policy are available for review upon request at Jupiter Medical Center, Inc. (a related organization). Form 990, Part XI, Line 9 Other changes in net assets or fund balances Transfers from affiliates - 1080440; JUPITER MEDICAL CENTER INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 591460239 HOSPITAL FL 501(c)(3) 3 JUPITER HEALTH INC false JUPITER MEDICAL CENTER PAVILION INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 592452576 SKILLED NURSING FACILITY FL 501(c)(3) Type II JUPITER MEDICAL CENTER INC false JUPITER MEDICAL CENTER PHYSICIANS GROUP 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 263187119 PHYSICIAN OFFICES FL 501(c)(3) 10 JUPITER MEDICAL CENTER INC false JUPITER HEALTH OUTPATIENT SERVICES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 455310772 AMBULATORY CARE SERVICES FL 501(c)(3) 3 JUPITER MEDICAL CENTER INC false Jupiter Health Inc 1210 South Old Dixie Highway Jupiter FL 33458 811545676 Parent organization FL 501(c)(3) Type III-FI na false JMC MSNY VENTURES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 814028690 SUPPORTING ORGANIZATION FL 501(c)(3) Type I JUPITER MEDICAL CENTER INC false TTB PARTNERS LTD 900 BROKEN SOUND PKWY NW STE 125 BOCA RATON FL 33487 650945554 LAND RENTAL FL NA N/A false false JMC SPECIALTY GROUP INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 462997753 PHYSICIAN GROUP FL NA C Corporation false JUPITER HEALTH VENTURES INC 1210 SOUTH OLD DIXIE HIGHWAY JUPITER FL 33458 812659400 JV HOLDING COMPANY FL NA C Corporation false false true false false false false false false false false false true false true true true false false true