2024-04-18T09:41:42-05:00 2023-06-30 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2022-07-01 362727597 Council for Jewish Elderly COUN 7735081000 3003 West Touhy Avenue Chicago IL 60645 Stacey Turner Vice President/CFO 7735081000 2024-04-16 1 Stacey Turner XXX-XX-XXXX 1 Rebekuh Eley P01247672 3126343400 2024-04-16 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CJE SeniorLife Daniel Fagin 3003 West Touhy Avenue Chicago IL 60645 58049314 0 X www.CJE.net X 1972 IL See Schedule O 48 48 460 958 22901 19096 11990227 16170550 37185739 40818353 8284440 517436 596482 312240 58056888 57818579 12258744 14571600 0 0 21620087 22086397 0 0 516275 16129952 13616068 50008783 50274065 8048105 7544514 47075141 67405568 40448145 51223886 6626996 16181682 X See Schedule O 0 0 23155686 14571600 20077087 CJE SeniorLife(See Schedule O for continuation) 12054116 0 14302523 CJE SeniorLife's Weinberg Community for Senior Living(See Schedule O for continuation) 4328502 0 6438743 CJE Independent Housing(See Schedule O for continuation) 39538304 1 1 0 0 0 0 0 0 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 118 0 1 460 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 48 48 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 IL X Stacey Turner 7735081000 3003 West Touhy Avenue Chicago IL 60645 Michael Saltzman Chair 2.00 X X 0 0 0 Julia Bikbova Vice Chair 2.00 X X 0 0 0 Jeff Graff Vice Chair 2.00 X X 0 0 0 Terri Freeman Secretary 2.00 X X 0 0 0 James M Feldman Treasurer 2.00 X X 0 0 0 Marc L Berman Director 1.00 X 0 0 0 Eve Biller Director 1.00 X 0 0 0 Charles M Bley Director 1.00 X 0 0 0 David Block Director 1.00 X 0 0 0 Sam Brilliant Director 1.00 X 0 0 0 Dennis J Carlin Director 1.00 X 0 0 0 Greg Danzinger Director 1.00 X 0 0 0 Alan M Ellenby Director 1.00 X 0 0 0 Vern Gideon Director 1.00 X 0 0 0 William I Goldberg Director 1.00 X 0 0 0 Allan Goldstein Director 1.00 X 0 0 0 Alan I Greene Director 1.00 X 0 0 0 Morris Kharasch Director 1.00 X 0 0 0 Nicole Katz Director 1.00 X 0 0 0 Mike Koen Director 1.00 X 0 0 0 Sondra F Kraff Director 1.00 X 0 0 0 Robert E Landsman Director (until 10/25/22) 1.00 X 0 0 0 Sandye Lerner Director 1.00 X 0 0 0 Steve Levine Director 1.00 X 0 0 0 Jay Lewkowitz Director 1.00 X 0 0 0 Marjorie H Loeb Director 1.00 X 0 0 0 Ken Lorch Director 1.00 X 0 0 0 David Macknin Director 1.00 X 0 0 0 Leslie Markman-Stern Director 1.00 X 0 0 0 Paul Miller Director 1.00 X 0 0 0 James C Mills Director 1.00 X 0 0 0 Sylvia Novick Director 1.00 X 0 0 0 Vicki E Pines Director 1.00 X 0 0 0 John Pomeranz Director 1.00 X 0 0 0 Susan Reese Director 1.00 X 0 0 0 Carl Resnick Director 1.00 X 0 0 0 Carey Rothbardt Director 1.00 X 0 0 0 Mally Z Rutkoff Director 1.00 X 0 0 0 Stephen Sandler Director 1.00 X 0 0 0 Robert L Schlossberg Director 1.00 X 0 0 0 Susan Segal Director 1.00 X 0 0 0 Judy L Smith Director 1.00 X 0 0 0 Paul Stepankovskiy Director 1.00 X 0 0 0 Abbe Temkin Director 1.00 X 0 0 0 Don Trossman Director 1.00 X 0 0 0 Sarah Warren Director 1.00 X 0 0 0 Kalman Wenig Director 1.00 X 0 0 0 Carl Wolkin Director (until 10/25/22) 1.00 X 0 0 0 Leonard A Worsek Director 1.00 X 0 0 0 Ned Zallik Director 1.00 X 0 0 0 Dan Fagin President & CEO 38.00 X 399902 0 58099 Thomas Lockwood Vice President & CFO 38.00 X 301149 0 68855 Andrea Lebovits VP Community Services 38.00 X 235080 0 93068 Andrew Kowalski Executive Director Tamrisk 40.00 X 208081 0 47539 Stephanie Smerling VP of Development 38.00 X 165517 0 47093 Julius Pearson VP of People and Culture 38.00 X 180900 0 19954 Margaret Danilovich Senior Director of Research 38.00 X 186208 0 10306 Paisley Valentincic VP of Marketing and Sale 38.00 X 175827 0 11368 1852664 0 356282 26 0 1 0 Morrison Management Specialists 4721 Morrison Dr Suite 300 Mobile AL 36609 Food Services 1296179 Warren Barr 9700 Gross Point Rd Skokie IL 60076 Food Services 642773 Joint & Neuro Rehab Assoc of Chicago 10400 W Higgins Road Rosemont IL 60018 Therapy Services 438742 PremiStar 18 Congress Circle West Roselle IL 60172 Maintenance Services 421328 Colliers FBO ArborLake Centre Owners PO Box 4857 Portland OR 97208 Landscaping Services 129311 7 1277675 1197948 5926274 7768653 16170550 CJE Senior Life Programs 623000 20077087 20077087 Weinberg Community 623000 14302523 14302523 CJE Independent Housing 623000 6438743 6438743 40818353 82036 22901 59135 435400 0 435400 435400 435400 0 1277675 230735 -230735 -230735 542975 542975 542975 57818579 40818353 22901 806775 14571600 14571600 1003390 1003390 16724863 13546022 2846837 332004 3183536 2421358 695826 66352 1174608 895664 255900 23044 303460 227936 75524 145625 145625 69240 69240 277067 277067 299132 289587 9545 565453 437235 100495 27723 2477312 1450259 1026225 828 74358 23873 49150 1335 735511 435062 300449 1606079 1352062 254017 1069749 657792 411957 Food Service Costs 2618309 2618309 Repairs & Maintenance 625305 611545 13760 2749468 2694024 55444 50274065 39538304 10219486 516275 790538 1197658 93677 93560 345396 569337 3253279 6249901 514929 526442 1036535 910070 41709298 26235152 14858143 15474146 24500284 25646663 1682360 16737791 47075141 67405568 9987672 12230851 438701 301716 16467079 11978336 13554693 26712983 40448145 51223886 X 3118897 11663902 3508099 4517780 6626996 16181682 47075141 67405568 X 7544514 1362200 647972 X 0 1 X 1 1 1 X 10429681 11486721 24503283 11990227 16170550 74580462 10429681 11486721 24503283 11990227 16170550 74580462 1563294 73017168 9155 21287 12848 20906 59135 123331 0 7493 26013 33361 19096 85963 75160 100084 46502 669659 542975 1434380 76224136 224908488 0.95790 0.97720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 22326419 629447 1801385 1197948 69640 23489663 25395220 264398 -1948384 1320624 64191 22326419 20997167 602069 5046035 1180994 69057 25395220 21086579 191414 925786 1120117 86495 20997167 20613102 1199398 752976 1400629 78268 21086579 0.91718 0.00000 0.08282 0 1 1 930330 930330 33557316 22025229 11532087 5141824 3212397 1929427 2079828 997526 1082302 15474146 Board Designated - Pooled Fund Investments 2044525 F Endowment Foundation Pooled Fund Investments 22881944 F Bond Indenture 720194 F 25646663 Deferred Mortgage and Other Assets 198028 Caring Communities Capital 1574779 Right-of-use Asset 14964984 16737791 Bond Interest Rate Swap Liability 632694 Due to JFMC Facilities Corporation 10862157 Lease Liabilities 15218132 26712983 X Part IV, Line 2b: CJE collects and holds refundable security deposits from its residents to cover expenses of any repairs or damages to the premises greater than normal "wear and tear." In addition, CJE holds and manages spending funds for some of its residents. Part V, Line 4: The endowment funds, which includes both Board designated and temporarily restricted funds, were established over a period of many years via donations and bequests received from donors' estates. Distributions are made from the endowment funds on an annual basis and transferred to CJE SeniorLife's undesignated fund to support operations and capital improvements. The endowment fund distributions are computed using a formal spending policy that has been approved by the Board of Directors. Part X, Line 2: CJE, an Illinois not-for-profit corporation, and its controlled affiliates are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. CJE files a Form 990, Return of Organization Exempt from Income Tax, annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the "more likely than not" recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of and during the years ended June 30, 2023 and 2022, there were no unrecognized tax benefits identified and recorded as liabilities. Forms 990 filed by CJE are subject to examination by the Internal Revenue Service (IRS) up to three years from the extended due date of each return. Forms 990 filed by CJE are no longer subject to examination for the years ended June 30, 2019, and prior. CJE Annual Event 1277675 1277675 230735 1277675 1277675 230735 230735 -230735 1 Personal Care 1601 10846063 Food Program 1751 1271922 Room and Board 40 1011985 Emergency Financial Assistance 915 727530 Medicine 1156 615211 Client Transportation 680 64617 Socialization 673 34272 Part I, Line 2: CJE provides grants to individuals from several funding sources for (1) goods and services to Holocaust survivors, (2) scholarship recipients at Weinberg Assisted Living, Robineau House and Adult Day Services, as well as (3) Emergency Financial Assistance to community clients. All recipients must qualify based on the specific program requirements. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Dan Fagin President & CEO 371143 0 10000 0 18759 0 25834 0 32265 0 458001 0 0 0 Thomas Lockwood Vice President & CFO 280531 0 7500 0 13118 0 51226 0 17629 0 370004 0 0 0 Andrea Lebovits VP Community Services 230629 0 0 0 4451 0 78727 0 14341 0 328148 0 0 0 Andrew Kowalski Executive Director Tamrisk 192553 0 0 0 15528 0 15328 0 32211 0 255620 0 0 0 Stephanie Smerling VP of Development 150638 0 0 0 14879 0 25442 0 21651 0 212610 0 0 0 Julius Pearson VP of People and Culture 173154 0 0 0 7746 0 0 0 19954 0 200854 0 0 0 Margaret Danilovich Senior Director of Research 162222 0 23986 0 0 0 10306 0 0 0 196514 0 0 0 Paisley Valentincic VP of Marketing and Sale 174120 0 0 0 1707 0 10884 0 484 0 187195 0 0 0 Part I, Line 1a Daniel Fagin, Thomas Lockwood, Andrea Lebovits, Julius Pearson, Paisley Valentincic, Stephanie Smerling and Andrew Kowalski received the following taxable benefit: Tax Gross-up payments Part I, Line 7 Executive bonuses are based off the achievement of specific goals agreed upon between the executive and their supervisor. For the CEO, the chair of the board approves the bonus with the size of the potential bonus being part of the executive's offer letter or employment contract. For all other executives, the CEO approves the bonus based on achievement of goals. Form 990, Part I, Line 1 and Part III, Line 1 The mission of CJE SeniorLife is to enhance quality of life and facilitate independence of older adults. CJE SeniorLife Values Statement "The test of a people is how it behaves toward the old." --Rabbi Abraham Joshua Heschel At CJE SeniorLife, we fulfill our mission and realize our vision for and on behalf of our Clients, our Clients' families, our Staff, our Board Members and our Volunteers by striving for excellence through Respect, Advocacy, Compassion, Intention, Innovation and Accountability. Respect - Kavod We recognize, honor and acknowledge the inherent value of each person, for their wisdom, their culture, their background and their unique history. Advocacy - Timicha We give voice to our clients' needs and facilitate positive actions on their behalf. We engage state and federal officials to advocate the adoption, preservation and/or modification of governmental programs and practices which benefit our community and clients. Compassion - Chesed We treat everyone with caring, sensitivity, understanding and supportive responsiveness. Intention - Kavanah We approach our work and each task with mindful consideration as to what we are doing and why we are doing it, as individuals and as an agency. Innovation - Chidushim We advance our knowledge and evaluate, develop and implement new and advanced programming and models of care to bring benefits to our clients, community and broader older adult/health care environment. Accountability - Arevut We are responsible individually and as an organization for ethical, accurate work and interaction with others. We plan strategically and provide quality care with measurable outcomes and fiscal soundness. CJE SeniorLife Vision Statement Older adults living better every day connected to the community of their choice with access to trusted care and a full range of services, rooted in Jewish values. As part of our unwavering commitment to older adults and their caregivers, CJE is recognized as a powerful advocate for important and essential issues facing older adults. Much of our success can be attributed to our development of crucial connections within all levels of government: city, county, state and federal. Through our partnership with the Jewish Federation of Metropolitan Chicago Government Affairs Office, we have participated in lobbying efforts in Chicago, Springfield, and Washington, D.C., providing issue briefs and client impact statements for use in legislative meetings. Our goal is to foster purposeful collaborations with elected officials and government administrators to influence policy solutions and decision-making as it relates to the Jewish communities and the vulnerable populations served by CJE and Federation agencies. Form 990, Part III, Line 4a: Our comprehensive care coordination focuses on the services and programs necessary to help seniors stay active, keep their independence, and find fulfillment. These services include independent housing, assisted living, home-delivered meals, transportation, adult day services, geriatric care management, health and wellness activities, counseling services, and support groups for older adults and caregivers. In addition, we offer an abundance of lifelong learning and social interaction opportunities through My Go-To Place, Cyber Club and Academy in-person and online. Since 1972, CJE SeniorLife has been the go-to organization for thousands of older adults and their families in the Chicago area; we provide a continuum of care to 25,000 seniors and their caregivers each year. Form 990, Part III, Line 4b: CJE SeniorLife's Weinberg Community for Senior Living is home to 220 older adults at either Gidwitz Place for Assisted Living or The Friend Center for Memory Care, one of the first licensed and largest assisted living residences in the state. The Weinberg Community provides a safe, stimulating environment for older adults who need additional assistance with everyday tasks like medication reminders, bathing or housekeeping. Residents also have many opportunities to participate in socialization and life enrichment activities. Though primarily for a private pay population, approximately 30% of residents receive some type of financial assistance through a CJE-sponsored scholarship program, donor funds or state government subsidy. Form 990, Part III, Line 4c: CJE Independent Housing is for seniors who can live independently. Four apartment buildings (Krasnow Residence, Swartzberg House, Village Center, and Robineau Residence) are HUD funded buildings. Form 990, Part VI, Section A, line 6 Every person who is a member of the Jewish Federation of Metropolitan Chicago shall be a member. Form 990, Part VI, Section A, line 7a At each election of Elected Directors, each member shall have one vote for as many persons as there are Elected Directors to be elected. Form 990, Part VI, Section B, line 11b Completed sections of the IRS Form 990 were first reviewed by the Administrative, Compensation and Governance Committees. A subsequent final review of the entire return was made by the Audit Committee. Recommended committee revisions were made if necessary and the Form 990 was made available to the entire board for approval prior to filing. Form 990, Part VI, Section B, line 12c A conflict-of-interest questionnaire is circulated to all Board members and key employees on an annual basis. This process is managed by CJE's President, CEO and the VP of Resource Development who ensures all questionnaires are completed. The completed questionnaires are reviewed by management and any conflicts are disclosed to the Board of Directors. If a Director does have a conflict or business relationship with CJE, he or she is required to refrain from any vote or active participation in any matter in which such Key Individual or any member of his or her family may have a financial interest. Form 990, Part VI, Section B, line 15 CJE has a Compensation Committee that approves compensation for the President & CEO, which is comprised of the Board Chair, Past Chair, Vice Chair, and up to three other appointed Directors. The Committee uses comparable data from other aging non-profit organizations to ensure compensation for the President & CEO is consistent with the market, including but not limited to annual surveys from the Association of Jewish Aging Services (AJAS) and LeadingAge. CJE also has a staff Compensation Committee that approves compensation for other Officers and Key Employees which is comprised of the President and Council for Jewish Elderly CEO. The Committee uses comparable data from other aging non-profit organizations to ensure compensation for all other Officers and Key Employees is consistent with the market, including but not limited to annual surveys from Leading Age and LeadingAge Illinois. Form 990, Part VI, Section C, line 19 The organization's Form 990, governing documents, conflict of interest policy and audited financial statements are made available to all volunteer members of the Board of Directors. With regards to the general public, the organization provides these documents upon request for the same period of time as set forth in IRC section 6104(d). Form 990, Part XI, line 9: Net Change in Fair Value of Interest Rate Swaps 647,972. Swartzberg House 3003 West Touhy Chicago IL 60645 043630309 Senior Housing IL 2005629 9695265 Council for Jewish Elderly Council for Jewish Elderly Endowment Foundation 30 South Wells Suite 4049 Chicago IL 60606 364310834 Endowment IL 501(c)(3) Line 12a, I Council for Jewish Elderly 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Council for Jewish Elderly Endowment Foundation C 1197948 Cash