2022-04-14T21:27:53-05:00 2021-05-31 390859910 BAKER TILLY US LLP 2000 TOWN CENTER STE 900 SOUTHFIELD MI 48075 990 2020-06-01 381358397 JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT JEWI 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 BRIAN D SIEGEL CEO 2486611000 2022-04-13 1 BRIAN SIEGEL 999009999 TROY MARINE CPA P00187863 2483727300 2022-04-13 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z BRIAN D SIEGEL 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 10470218 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. 44 44 272 110 0 0 7105295 7386097 4118128 1135247 898133 823099 1146979 532479 13268535 9876922 309533 54055 0 0 5716863 3057971 36113 25380 120394 7363950 3151385 13426459 6288791 -157924 3588131 19941509 28502772 3313362 4737176 16628147 23765596 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 1541533 1223 432815 JLEARN ADULT JEWISH EDUCATION PROGRAMS: PLURALISTIC CROSS DENOMINATIONAL ADULT JEWISH EDUCATION CLASSES FOR OVER 1,000 STUDENTS, INCLUDING THE FLORENCE MELTON SCHOOL OF ADULT JEWISH LEARNING. OPENING THE DOORS: SPECIAL NEEDS JEWISH EDUCATION SUPPORT FOR OVER 1,000 CHILDREN IN JEWISH EARLY CHILDHOOD PROGRAMS, CONGREGATIONAL SCHOOLS AND DAY SCHOOLS. JEWISH TEEN ENGAGEMENT: WORKS WITH COMMUNITY JEWISH YOUTH GROUPS AND EXPERIENTIAL JEWISH EDUCATION. SCHOOL SERVICES: PROFESSIONAL DEVELOPMENT FOR EDUCATORS AND EDUCATIONAL CONSULTATION FOR PART TIME FORMAL AND INFORMAL JEWISH EDUCATIONAL PROGRAMS. THE PROGRAM IMPACTS 5,125 STUDENTS AND 506 TEACHERS. 1771312 30 361682 JFAMILY: FAMILY JEWISH EDUCATION PROGRAMS AND SERVICES WHICH INCLUDE SHALOM STREET FAMILY PARENTING CENTER, PJ LIBRARY, COMMUNITY EVENTS. 1199211 20000 244866 CHILD DEVELOPMENT: FULL SERVICE CHILD CARE FOR INFANT, TODDLER, AND TRANSITION AGE GROUPS INCLUDES PRESCHOOL AND KINDERGARTEN PROGRAMS. THE CHILDREN ENJOY INSTRUCTIONAL SWIM, GYM, KINDERMUSIK, COOKING AND SCIENCE CLASSES. PRESCHOOL AGED CHILDREN WITH SPECIAL NEEDS ARE ALSO SERVED. 469583 32802 95884 CAMPS: TO GIVE CHILDREN THE OPPORTUNITY TO GROW IN SELF-ESTEEM AND CONFIDENCE, IMPROVE SOCIAL SKILLS AND MAKE RESPONSIBLE DECISIONS. CHILDREN LEARN ABOUT VOLUNTEERING, THE ENVIRONMENT AND LEADERSHIP. 469583 32802 95884 4981639 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 1 114 0 1 272 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 44 44 1 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 BRIAN D SIEGEL CEO 50.00 X 266886 0 4392 JEFFREY LASDAY COO 50.00 X 134373 0 4015 MARK RUBENFIRE PRESIDENT 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 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. 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 STEVE FISHER 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 ADAM FORMAN DIRECTOR 0.50 X 0 0 0 ADAM ZUSSMAN DIRECTOR 0.50 X 0 0 0 ALAN J KAUFMAN DIRECTOR 0.50 X 0 0 0 ANDREW PASS 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 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 HOWARD KATZ DIRECTOR 0.50 X 0 0 0 HOWARD KOWALSKY DIRECTOR 0.50 X 0 0 0 ILANA GLAZIER DIRECTOR 0.50 X 0 0 0 JORDAN ROSENBERG 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 MARTIN HOLLANDER DIRECTOR 0.50 X 0 0 0 MATTHEW RAN DIRECTOR 0.50 X 0 0 0 NEIL BLAZOFSKY DIRECTOR 0.50 X 0 0 0 STACY BRAND DIRECTOR 0.50 X 0 0 0 STEVE KAPLAN DIRECTOR 0.50 X 0 0 0 STUART RAIDER DIRECTOR 0.50 X 0 0 0 ZACHARY GOLDMAN DIRECTOR 0.50 X 0 0 0 401259 0 8407 2 0 1 0 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 FINANCIAL & ACCOUNTING SERVICES 409960 TAMARACK CAMPS 6635 TELEGRAPH ROAD BLOOMFIELD HILLS MI 48301 PROGRAMMING/CAMPS 119198 2 108402 7277695 7386097 PROGRAM SERVICE FEES 624100 1070045 1070045 DISCONTINUED OPERATIONS 900099 65202 65202 1135247 834994 834994 1081028 578146 502882 502882 502882 11895 -11895 -11895 -11895 15120 108402 812 14308 14308 4078 2443 1635 1635 OTHER REVENUE 624110 13654 13654 13654 9876922 1135247 0 1355578 X 54055 54055 409665 355581 44618 9466 2242400 1946382 244208 51810 217433 188440 23758 5235 188473 163816 20502 4155 18607 18607 424111 298 423813 25380 25380 732699 696518 29531 6650 15173 13748 1425 254587 241024 12124 1439 1094689 1058580 30693 5416 -446 -1255 809 4556 3816 740 92791 92791 145153 103361 38777 3015 236990 131249 98112 7629 EQUIPMENT 77902 17645 60257 ALLOWANCE FOR UNCOLLECT -2555 -5000 2445 57128 13381 43548 199 6288791 4981639 1186758 120394 1076728 2778177 0 750157 286613 205014 184217 96392 50917 47605 4050917 2671502 1293406 1379415 16961967 20590116 87661 2655896 19941509 28502772 655817 685786 426463 342246 588275 54060 0 600000 1642807 3055084 3313362 4737176 X -1312098 177124 17940245 23588472 16628147 23765596 19941509 28502772 3588131 3549318 0 X X 0 1 X 1 0 X 8430315 7786975 7699571 7105295 7386097 38408253 3635474 4305223 4469982 4307245 1135247 17853171 12065789 12092198 12169553 11412540 8521344 56261424 84511 95184 250631 65533 46778 542637 0 84511 95184 250631 65533 46778 542637 55718787 2323402 1756998 2033083 1863903 1916022 9893408 2323402 1756998 2033083 1863903 1916022 9893408 16919 39963 40168 40048 13653 150751 14406110 13889159 14242804 13316491 10451019 66305583 0.84030 0.85740 0.14920 0.13080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 15673571 65119 4113860 854765 18997785 16498574 20340 52515 897858 15673571 17125283 121855 194322 942686 16498574 13995966 3146387 811270 828340 17125283 14754183 2182000 1438945 1409792 13995966 0.00000 0.80740 0.19260 1 0 1789133 1172989 616144 1986673 1461321 525352 275111 37192 237919 1379415 BENEFICIAL INTEREST IN ENDOWMENT FUNDS 18997785 F BENEFICIAL INTEREST IN CHARITABLE REMAINDER UNITRUST 1592331 F 20590116 ACCRUED RENT REVENUE 137753 DUE FROM UNITED JEWISH FOUNDATION 1845084 ERC RECEIVABLE 673059 2655896 PAYABLE TO ENDOWMENT FUND 380607 SBA PPP LOAN 2524477 EIDL PAYABLE 150000 3055084 X 15439127 3549318 1538848 581401 5669567 9769560 107362 107362 9876922 8083334 1538848 581401 2120249 5963085 325706 325706 6288791 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, 2021 AND 2020. 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, 2021 AND 2020, 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 812. RESALE MERCHANDISE 2,443. RENTAL EXPENSES 578,146. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 54,055. DISCONTINUED OPERATIONS REVENUE 65,202. LOSS ON DISPOSAL OF PP&E -11,895. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 812. RESALE MERCHANDISE 2,443. RENTAL EXPENSES 578,146. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 54,055. DISCONTINUED OPERATIONS EXPENSES 271,651. X X X X X X 1 PLOTNICK AND ASSOCIATES 6315 WALNUT LAKE RD WEST BLOOMFIELD MI 48322 GOLF OUTINGS AND EVENTS 0 123522 25380 98142 123522 25380 98142 MI FLORIDA GOLF 77753 74753 3000 716 DR. LARRY SILLS MEMORIAL 45769 33649 12120 96 123522 108402 15120 812 812 14308 1 SCHOLARSHIPS 80 54055 PART I, LINE 2: SCHOLARSHIPS ARE APPLIED DIRECTLY TO RECIPIENT'S ACCOUNTS AND THOSE INDIVIDUALS PAY THE REDUCED AMOUNT. X X 0 0 0 0 0 0 0 0 0 BRIAN D SIEGEL CEO 266886 0 0 0 0 0 0 0 4392 0 271278 0 0 0 FORM 990, PART VI, SECTION A, LINE 1 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 A, LINE 2 MARTIN HOLLANDER AND TERRY HOLLANDER ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION A, LINE 2 RICHARD ZUSSMAN AND ADAM ZUSSMAN ARE FATHER AND SON. 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 IX, LINE 11G OUTSIDE PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 696,518. MANAGEMENT AND GENERAL EXPENSES 29,531. FUNDRAISING EXPENSES 6,650. TOTAL EXPENSES 732,699. 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.