2023-03-15T17:03:47-05:00 2022-06-30 420714325 RSM US LLP 30 S Wacker Drive Ste 3300 Chicago IL 60606 990 2021-07-01 362727597 Council for Jewish Elderly COUN 7735081000 3003 West Touhy Avenue Chicago IL 60645 Thomas Lockwood Vice President/CFO 7735081000 2023-03-14 1 Thomas Lockwood XXX-XX-XXXX Rebekuh Eley P01247672 3126343400 2023-03-14 0 AAL1 IAL1 2021 2023-04-26 12:10:37Z CJE SeniorLife Daniel Fagin 3003 West Touhy Avenue Chicago IL 60645 68802632 0 X www.CJE.net X 1972 IL See Schedule O X 51 51 687 857 38638 33361 24503283 11990227 39916737 37185739 6612885 8284440 -52524 596482 70980381 58056888 13198820 12258744 0 0 33054096 21620087 0 0 441353 21541664 16129952 67794580 50008783 3185801 8048105 65190357 47075141 65455233 40448145 -264876 6626996 X See Schedule O 0 1 20267511 12258744 17258337 CJE SeniorLife(See Schedule O for continuation) 13013458 0 13145922 CJE SeniorLife's Weinberg Community for Senior living(See Schedule O for continuation) 4257420 0 6045559 CJE Independent Housing(See Schedule O for continuation) 4341674 0 735921 CJE SeniorLife's Lieberman Center for Health & Rehabilitation. Lieberman Center was sold to an unrelated party on August 1, 2021. 4341674 0 735921 41880063 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 1 1 1 1 1 0 0 1 77 0 1 687 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 51 51 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 IL X Thomas Lockwood 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 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 Kyle Stone 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 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 402911 0 47299 Thomas Lockwood Vice President & CFO 38.00 X 300644 0 55409 Andrea Lebovits VP Community Services 38.00 X 207688 0 69587 Ronald Roman VP Human Resources (Until 8/4/2021) 38.00 X 142062 0 45628 Carole Klein-Alexander VP Marketing (Until 11/7/2021) 38.00 X 185809 0 30823 Stephanie Smerling VP of Development 38.00 X 150813 0 49302 Andrew Kowalski Director of Tamrisk 38.00 X 156277 0 36366 Nancy Harris Director of Corp. Compliance 38.00 X 146513 0 27801 1692717 0 362215 26 0 1 0 Morrison Management Specialists 4721 Morrison Dr Suite 300 Mobile AL 36609 Food Services 6256942 Joint & Neuro Rehab Assoc of Chicago 10400 W Higgins Road Rosemont IL 60018 Therapy Services 1231445 Home Instead Senior Care 3100 Dundee Road Northbrook IL 60062 Home Care Services 451845 West Town Mechanical 780 Aec Drive Wood Dale IL 60191 Heating and Cooling Services 307859 ADT Commercial LLC 8160 S Madison Street Burr Ridge IL 60527 Security Services 269746 13 702150 1320624 60432 9907021 11990227 CJE Senior Life Programs 623000 17258337 17258337 Weinberg Community 623000 13145922 13145922 CJE Independent Housing 623000 6045559 6045559 Lieberman Center 623000 735921 735921 37185739 59544 38638 20906 1697463 17200000 0 10672567 1697463 6527433 8224896 8224896 0 702150 73177 -73177 -73177 669659 669659 669659 58056888 37185739 38638 8842284 12258744 12258744 951243 951243 16264422 13483740 2482900 297782 3182668 2424778 698005 59885 1221754 939995 260253 21506 528179 435344 92835 170942 170942 64191 64191 2624407 1627506 948910 47991 3134484 2516772 604474 13238 2670416 2083070 586395 951 1096192 698421 397771 1598767 1390461 208306 933920 932092 1828 Food Service Costs 1445763 1445763 Repairs & Maintenance 608362 608362 UBTI Paid/Accrued 17085 17085 1237244 1035015 202229 50008783 41880063 7687367 441353 1603172 790538 83976 93677 216583 345396 7690898 3253279 503647 514929 568047 1036535 39487219 24629076 14181765 14858143 28505853 24500284 11836416 1682360 65190357 47075141 12765528 9987672 5936534 0 602784 438701 23646943 16467079 22503444 13554693 65455233 40448145 X -3655170 3118897 3390294 3508099 -264876 6626996 65190357 47075141 X 8048105 -3621414 1020600 1444581 X 0 1 X 1 1 1 X 11896242 10429681 11486721 24503283 11990227 70306154 11896242 10429681 11486721 24503283 11990227 70306154 542376 69763778 10562 9155 21287 12848 20906 74758 7493 26013 33361 66867 51434 75160 100084 46502 669659 942839 71390618 230794539 0.97720 0.99430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 25395220 264398 -1948384 1320624 64191 22326419 20997167 602069 5046035 1180994 69057 25395220 21086579 191414 925786 1120117 86495 20997167 20613102 1199398 752976 1400629 78268 21086579 19064529 1352945 1479865 1201324 82913 20613102 0.93157 0.00000 0.06843 0 1 1 930330 930330 32408206 20901850 11506356 4418140 2804357 1613783 1730543 922869 807674 14858143 Board Designated - Pooled Fund Investments 1781661 F Endowment Foundation Pooled Fund Investments 22078857 F Bond Indenture 639766 F 24500284 Bond Interest Rate Swap Liability 1280666 Due to JFMC Facilities Corporation 11429896 Accrued Interest 19069 Capital Lease Obligation 825062 13554693 X 49565971 -3621414 1020600 1444581 -1156233 50722204 7334684 7334684 58056888 45667109 0 45667109 4341674 4341674 50008783 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, 2022 and 2021, 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, 2018, and prior. Part XI, Line 2d - Other Adjustments: Net Change in Fair Value of Interest Rate Swaps 1,497,178. Loss on Early Retirement of Debt -52,597. Part XI, Line 4b - Other Adjustments: Revenue from Discontinued Operations 807,251. Gain on Disposal of Discontinued Operations 6,527,433. Part XII, Line 4b - Other Adjustments: Expenses from Discontinued Operations 4,341,674. CJE Annual Event 702150 702150 22000 51177 702150 702150 22000 51177 73177 -73177 1 Personal Care 1693 8810426 Food Program 1730 1176166 Room and Board 38 876388 Medicine 1583 449770 Emergency Financial Assistance 622 787962 Client Transportation 380 145739 Socialization 531 12293 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 0 0 Dan Fagin President & CEO 387511 0 0 0 15400 0 21785 0 25514 0 450210 0 0 0 Thomas Lockwood Vice President & CFO 292798 0 0 0 7846 0 41315 0 14094 0 356053 0 0 0 Andrea Lebovits VP Community Services 205545 0 0 0 2143 0 61489 0 8098 0 277275 0 0 0 Carole Klein-Alexander VP Marketing (Until 11/7/2021) 182966 0 0 0 2843 0 22764 0 8059 0 216632 0 0 0 Stephanie Smerling VP of Development 136883 0 0 0 13930 0 32120 0 17182 0 200115 0 0 0 Andrew Kowalski Director of Tamrisk 140465 0 0 0 15812 0 10261 0 26105 0 192643 0 0 0 Ronald Roman VP Human Resources (Until 8/4/2021) 138888 0 0 0 3174 0 40800 0 4828 0 187690 0 0 0 Nancy Harris Director of Corp. Compliance 140892 0 0 0 5621 0 19500 0 8301 0 174314 0 0 0 Part I, Line 1a Daniel Fagin, Thomas Lockwood, Andrea Lebovits, Ronald Roman, Carole Klein-Alexander and Andrew Kowalski received the following taxable benefit: Tax Gross-up payments Lieberman Center for Rehabilitation - Building and Related Improvements 2021-08-01 17200000 Cash Proceeds 871682672 Lieberman Skilled Nursing Facility LLC 9700 Gross Point Road Skokie IL 60076 N/A 0 0 0 0 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 CJE SeniorLife will be recognized as a leading provider of programs and services for older adults, including their families and support network. CJE will be responsive to changing community needs throughout the continuum of care. CJE SeniorLife is dedicated to collaborating with the Jewish Federation of Metropolitan Chicago, health care providers and payors and the larger medical community, other older adult organizations, government agencies, funders and other community organizations. Our work will be enhanced through grants, research and public policy activities. By continually evaluating and improving our operations, CJE SeniorLife will be fiscally sound with balanced social and economic objectives. CJE SeniorLife is committed to attracting, retaining and developing Management, Staff, Board Members and Volunteers who are engaged in fulfilling our Mission. CJE SeniorLife will strive to be the preferred provider for the Jewish community of Metropolitan Chicago. Form 990, Part III, line 3 In August 2021, CJE executed a sales agreement for the sale of the building and related improvements owned by Lieberman Center for Rehabilitation. CJE received cash proceeds of $17,200,000 related to the sale. The sale resulted in a net gain of $6,527,433, which is included in gain on sale of property and equipment in the consolidated statement of operations for the year ended June 30, 2022. Form 990, Part III, Line 4a: CJE SeniorLife offers community-based services to alleviate the difficulties that may arise when someone chooses to "age in place." Primary services include Care Management, Senior Transportation, Home-Delivered Meals, Adult Day Services, Counseling, Holocaust Community Services and Consumer Assistance with obtaining supportive resources and affordable housing, and solving problems including those related to health insurance, Medicare and Medicaid. The Community Engagement department offers online (Cyber Club) and in-person programming and workshops for community older adults on lifelong learning topics such as how to age well and stay connected in order to prevent isolation. 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 and CEO and Vice President of Human Resources 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 and Vice President & CFO 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 and Vice President & CFO 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 all other Officers and Key Employees which is comprised of the President & CEO, Vice President & CFO, and Vice President of Human Resources and Learning. 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 1,497,178. Loss on Early Debt Retirement -52,597. Swartzberg House 3003 West Touhy Chicago IL 60645 043630309 Senior Housing IL 1840027 9169532 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 1320624 Cash