2023-04-18T14:08:31-05:00 2022-05-31 390859910 BAKER TILLY US LLP 2000 TOWN CENTER STE 900 SOUTHFIELD MI 48075 990 2021-06-01 381358397 JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT JEWI 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 BRIAN D SIEGEL CEO 2486611000 2023-04-18 1 BRIAN SIEGEL 999009999 TROY MARINE CPA P00187863 2483727300 2023-04-18 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z BRIAN D SIEGEL 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 12268265 0 X WWW.JCCDET.ORG X 1925 MI THE MISSION OF THE JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT IS TO BUILD A DYNAMIC JEWISH COMMUNITY BY COLLABORATING TO CREATE WORLD-CLASS EDUCATION AND ENGAGEMENT OPPORTUNITIES FOR THE MIND, BODY AND SOUL THROUGHOUT METRO DETROIT. 46 46 205 85 0 0 7386097 7432424 1135247 2688009 823099 697334 532479 579750 9876922 11397517 54055 168571 0 0 3057971 4363337 25380 25380 149186 3151385 4115609 6288791 8672897 3588131 2724620 28502772 28442224 4737176 4003188 23765596 24439036 X THE MISSION OF THE JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT IS TO BUILD A DYNAMIC JEWISH COMMUNITY BY COLLABORATING TO CREATE WORLD-CLASS EDUCATION AND ENGAGEMENT OPPORTUNITIES FOR THE MIND, BODY AND SOUL THROUGHOUT METRO DETROIT. 0 0 1525715 74517 1422135 CHILD DEVELOPMENT: FULL SERVICE CHILD CARE FOR INFANT, TODDLER, AND TRANSITION AGE GROUPS INCLUDING PRESCHOOL AND KINDERGARTEN PROGRAMS. 1909327 6698 317467 JLEARN ADULT JEWISH EDUCATION PROGRAMS: PLURALISTIC CROSS DENOMINATIONAL ADULT JEWISH EDUCATION CLASSES FOR OVER 1000 STUDENTS.OPENING THE DOORS: SPECIAL NEEDS JEWISH EDUCATION SUPPORT FOR OVER 1000 CHILDREN IN JEWISH EARLY CHILDHOOD PROGRAMS, CONGREGATIONAL SCHOOLS AND DAY SCHOOLS. PROFESSIONAL DEVELOPMENT FOR EDUCATORS.JEWISH TEEN ENGAGEMENT: PROGRAMS SUPPORTING COMMUNITY JEWISH YOUTH GROUPS AND EXPERIENTIAL JEWISH EDUCATION.JFAMILY: FAMILY JEWISH EDUCATION PROGRAMS INCLUDING FAMILY PARENTING PROGRAMS AND PJ LIBRARY. 1051271 87356 541904 JEWISH DAY CAMP AND SPECIAL NEEDS INCLUSION CAMP: SUMMER DAY CAMPS AND SCHOOL BREAK CAMPS FOR CHILDREN OF ALL FAITHS AND FOR THOSE WITH SPECIAL NEEDS WHO ARE PROVIDED SUPPORTS TO PARTICIPATE IN CAMP. 2554358 406503 SPORTS AND RECREATION, CULTURAL ARTS, SENIOR PROGRAMS. 2554358 406503 7040671 1 1 0 0 0 0 0 1 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 82 0 205 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 46 46 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X BRIAN D SIEGEL 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 MARK RUBENFIRE PRESIDENT (THROUGH 12/2021) 2.00 X X 0 0 0 CAROL WEINTRAUB FOGEL SECRETARY 1.00 X X 0 0 0 DENNIS FRANK TREASURER 1.00 X X 0 0 0 FLORINE MARK CO-CHAIR, EXEC. COMM. 2.00 X X 0 0 0 RICHARD A ZUSSMAN CHAIR, EXEC. COMM. 2.00 X X 0 0 0 FRANCI SILVER VP, EXEC. COMM. 1.00 X X 0 0 0 MICHAEL BERGER VP EXEC COMM., PRESIDENT (AS OF 12/2021) 1.00 X X 0 0 0 MIRIAM BERGMAN VP, EXEC. COMM. 1.00 X X 0 0 0 NATHAN UPFAL VP, EXEC. COMM. 1.00 X X 0 0 0 TERRY HOLLANDER VP, EXEC. COMM. 1.00 X X 0 0 0 ADAM KESSLER EXEC. COMM. 1.00 X 0 0 0 HOWARD IWREY EXEC. COMM. 1.00 X 0 0 0 JEROLD R MINKIN EXEC. COMM. 1.00 X 0 0 0 KAREN GORDON EXEC. COMM. 1.00 X 0 0 0 SCOTT SMALL EXEC. COMM. 1.00 X 0 0 0 STEVE EISENSHTADT EXEC. COMM. 1.00 X 0 0 0 AARON FISHER DIRECTOR 0.50 X 0 0 0 AARON GOLDSTEIN DIRECTOR 0.50 X 0 0 0 AARON ROSENHAUS DIRECTOR 0.50 X 0 0 0 ADAM BLEZNAK DIRECTOR 0.50 X 0 0 0 ALAN J KAUFMAN DIRECTOR 0.50 X 0 0 0 BARBARA BLOOM DIRECTOR 0.50 X 0 0 0 BRANDON SCHRAM DIRECTOR 0.50 X 0 0 0 DANIEL SOLEIMANI DIRECTOR 0.50 X 0 0 0 DAVID SHERVIN DIRECTOR 0.50 X 0 0 0 ELISE OTIS DIRECTOR 0.50 X 0 0 0 EMILY KOROTKIN DIRECTOR 0.50 X 0 0 0 ERIC LUMBERG DIRECTOR 0.50 X 0 0 0 ESTHER STEINBERG DIRECTOR 0.50 X 0 0 0 HALLEY UZANSKY DIRECTOR 0.50 X 0 0 0 HANNA KESSLER DIRECTOR 0.50 X 0 0 0 HOWARD KOWALSKY DIRECTOR 0.50 X 0 0 0 JODI KAUFMAN DAVIS DIRECTOR 0.50 X 0 0 0 JORDAN ROSENBERG DIRECTOR 0.50 X 0 0 0 JUDY MARGOLIN DIRECTOR 0.50 X 0 0 0 JUSTIN JACOBS DIRECTOR 0.50 X 0 0 0 LAUREN LEACH DIRECTOR 0.50 X 0 0 0 LINDA ISHBIA DIRECTOR 0.50 X 0 0 0 LISA GOOEL DIRECTOR 0.50 X 0 0 0 MARCI TARAN DIRECTOR 0.50 X 0 0 0 MATTHEW RAN DIRECTOR 0.50 X 0 0 0 REBECCA SKOYLAS DIRECTOR 0.50 X 0 0 0 RYAN HRSCH DIRECTOR 0.50 X 0 0 0 SAMANTHA FOON DIRECTOR 0.50 X 0 0 0 SARAH ROBERTS DIRECTOR 0.50 X 0 0 0 STACY BRAND DIRECTOR 0.50 X 0 0 0 ZACHARY GOLDMAN DIRECTOR 0.50 X 0 0 0 BRIAN D SIEGEL CEO 50.00 X 313712 0 3566 JUDY LOEBL CHIEF PROGRAM OFFICER 50.00 X 103169 0 3300 416881 0 6866 2 0 1 0 UNITED JEWISH FOUNDATION 6735 TELEGRAPH ROAD PO BOX 2030 BLOOMFIELD HILLS MI 48303 RENT & MAINTENENCE 1710091 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 FINANCIAL & ACCOUNTING SERVICES 420812 2 10128 117188 1891705 5413403 7432424 PROGRAM SERVICE FEES 624100 2688009 2688009 2688009 759744 759744 1077304 686330 390974 390974 390974 79200 141610 -62410 -62410 -62410 4285 117188 19753 -15468 -15468 83240 23055 60185 60185 INSURANCE REIMBURSEMENTS 900099 121500 121500 OTHER REVENUE 624110 22559 22559 144059 11397517 2688009 0 1277084 168571 168571 317279 282638 27320 7321 3558939 3170243 306552 82144 196969 176103 16456 4410 290150 258466 24988 6696 8377 8377 439923 439923 25380 25380 796894 705424 86510 4960 15960 13969 1906 85 390868 374009 13821 3038 1632014 1563583 58166 10265 82809 81142 1665 2 30797 20909 9888 133791 12 133779 159435 131873 25329 2233 77350 45899 28903 2548 ALLOWANCE FOR UNCOLLECT 163541 163541 EQUIPMENT 84685 33232 51453 99165 14598 84463 104 8672897 7040671 1483040 149186 2778177 3320883 750157 651291 205014 82330 96392 236659 47605 70545 3949209 2689390 1379415 1259819 20590116 19302678 2655896 3518019 28502772 28442224 685786 1178471 342246 522126 54060 9707 600000 500000 3055084 1792884 4737176 4003188 X 177124 1697031 23588472 22742005 23765596 24439036 28502772 28442224 X 2724620 -1463711 -587469 X X 0 1 X 1 0 X 7786975 7699571 7105295 7386097 7432424 37410362 4305223 4469982 4307245 1135247 2688009 16905706 12092198 12169553 11412540 8521344 10120433 54316068 95184 250631 65533 46778 5549 463675 0 95184 250631 65533 46778 5549 463675 53852393 1756998 2033083 1863903 1916022 1837048 9407054 1756998 2033083 1863903 1916022 1837048 9407054 39963 40168 40048 13653 144059 277891 13889159 14242804 13316491 10451019 12101540 64001013 0.84140 0.84030 0.14700 0.14920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 18997785 165156 -643647 758101 17761135 15673571 65119 4113860 854765 18997785 16498574 20340 52515 897858 15673571 17125283 121855 194322 942686 16498574 13995966 3146387 811270 828340 17125283 0.87240 0.12760 1 0 1768132 1089815 678317 2128315 1562384 565931 52762 37191 15571 1259819 BENEFICIAL INTEREST IN ENDOWMENT FUNDS 17761135 F BENEFICIAL INTEREST IN CHARITABLE REMAINDER UNITRUST 1541543 F 19302678 ACCRUED RENT REVENUE 175970 DUE FROM UNITED JEWISH FOUNDATION 2039485 ERC RECEIVABLE 1302564 3518019 PAYABLE TO ENDOWMENT FUND 380607 PPP LOAN PAYABLE 1262277 EIDL PAYABLE 150000 1792884 X 10494373 -1463711 729138 -734573 11228946 168571 168571 11397517 9233464 729138 729138 8504326 168571 168571 8672897 PART III, LINE 1A: THE CENTER HAS CHOSEN NOT TO CAPITALIZE ITS COLLECTIONS SINCE ITS INCEPTION. PROCEEDS FROM DEACCESSION OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASS. THERE WERE NO DEACCESSIONS FOR THE YEARS ENDED MAY 31, 2022 AND 2021. PART V, LINE 4: THE ENDOWMENT FUNDS CONSIST OF A NUMBER OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, ALL WITH DONOR RESTRICTIONS. THE FUNDS ARE HELD AND MANAGED BY THE UNITED JEWISH FOUNDATION. PART X, LINE 2: THE CENTER IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN GRANTED TAX EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER THE PROVISIONS OF CODE SECTION 501(C)(3). NET INCOME FROM ACTIVITIES UNRELATED TO THE CENTER'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION. TAXES ON UNRELATED BUSINESS INCOME ARE NOT MATERIAL TO THE FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY IF THE CENTER HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CENTER AND HAS CONCLUDED THAT AS OF MAY 31, 2022 AND 2021, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 19,753. RESALE MERCHANDISE 23,055. RENTAL EXPENSES 686,330. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 168,571. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 19,753. RESALE MERCHANDISE 23,055. RENTAL EXPENSES 686,330. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 168,571. X X X X X X 1 PLOTNICK AND ASSOCIATES 6315 WALNUT LAKE RD WEST BLOOMFIELD MI 48322 GOLF OUTINGS AND EVENTS 0 121473 25380 96093 121473 25380 96093 MI FLORIDA GOLF 92535 88350 4185 19329 DR. LARRY SILLS MEMORIAL 28938 28838 100 424 121473 117188 4285 19753 19753 -15468 1 SCHOLARSHIPS 49 168571 PART I, LINE 2: SCHOLARSHIPS ARE APPLIED DIRECTLY TO RECIPIENT'S ACCOUNTS AND THOSE INDIVIDUALS PAY THE REDUCED AMOUNT. X 0 0 0 0 0 0 0 0 0 BRIAN D SIEGEL CEO 313712 0 0 0 0 0 0 0 3566 0 317278 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CAN ACT ON BEHALF OF THE ENTIRE BOARD. THERE ARE NO MEMBERS OF THE EXECUTIVE COMMITTEE THAT ARE NOT ON THE BOARD. THE DETAILS OF THE EXTENT TO WHICH THEY CAN ACT ARE IN THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS GIVEN TO THE BOARD EXECUTIVE COMMITTEE TO CONDUCT A REVIEW. UPON SATISFACTORY REVIEW, THE BOARD EXECUTIVE COMMITTEE MAKES A RECOMMENDATION FOR FINAL APPROVAL. ONCE THE BOARD EXECUTIVE COMMITTEE GIVES FINAL APPROVAL, THE FINAL FORM 990 IS GIVEN TO EACH DIRECTOR OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE AUDIT COMMITTEE SHALL REVIEW THE ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS AND ADDRESS ANY POTENTIAL CONFLICTS. THE COMMITTEE WILL REPORT ITS FINDINGS TO THE JCC OFFICERS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND COMPENSATION WAS BASED ON COMPARABLE AGENCY'S WAGE SCHEDULES. ADDITIONALLY, THERE IS A WRITTEN EMPLOYMENT CONTRACT, THE APPROVAL OF WHICH IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: LOSS ON TERMINATION OF PENSION PLAN -587,469. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS.