2021-04-13T14:40:39-05:00 2020-05-31 390859910 BAKER TILLY US LLP 2000 TOWN CENTER STE 900 SOUTHFIELD MI 48075 990 2019-06-01 381358397 JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT JEWI 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 BRIAN D SIEGEL CEO 2486611000 2021-04-13 1 TROY MARINE CPA P00187863 2483727300 2021-04-13 2019 2022-09-23 18:48:47Z BRIAN D SIEGEL 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 13358151 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. 40 40 407 110 0 0 7699571 7105295 4320722 4118128 943062 898133 1162323 1146979 14125678 13268535 423298 309533 0 0 6750134 5716863 54526 36113 170599 6780052 7363950 14008010 13426459 117668 -157924 20394299 19941509 2901793 3313362 17492506 16628147 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. 1 1 6849339 7006 2359653 MEMBERSHIP: TO FULFILL THE CULTURAL, PHILANTHROPIC AND RECREATIONAL NEEDS OF THE JEWISH COMMUNITY IN METRO DETROIT BY PROVIDING BOOK FAIR, FILM FEST, CONCERTS AND OTHER ARTS PROGRAMS. FITNESS FACILITIES INCLUDING A GYM, BASKETBALL, IN-LINE HOCKEY AND RELATED RECREATIONAL PROGRAMS ARE ALSO AVAILABLE.1. DUE TO PANDEMIC, FITNESS CENTER WAS CLOSED MOST OF 2020 AND THE ORGANIZATION OFFICIALLY CLOSED THE FITNESS CENTER PERMANENTLY IN OCT 2020. 2. MEMBERSHIP TYPE OF PROGRAMS ARE NO LONGER OFFERED. 2080972 169 716912 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. JFAMILY: FAMILY JEWISH EDUCATION PROGRAMS AND SERVICES WHICH INCLUDE SHALOM STREET FAMILY PARENTING CENTER, PJ LIBRARY, COMMUNITY EVENTS. 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. 1855492 114528 639232 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. 1167842 187831 402331 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. 1167842 187831 402331 11953645 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 272 0 1 407 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 40 40 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 273930 0 4321 JEFFREY LASDAY COO 50.00 X 164446 0 3987 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 RICHARD A ZUSSMAN CHAIR, EXEC. COMM. 2.00 X X 0 0 0 FLORINE MARK CHAIR, EXEC. COMM. 2.00 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 STEVE FISHER VP, EXEC. COMM. 1.00 X X 0 0 0 TERRY HOLLANDER VP, EXEC. COMM. 1.00 X X 0 0 0 FRANCI SILVER VP, EXEC. COMM. 1.00 X X 0 0 0 NATHAN UPFAL VP, EXEC. COMM. 1.00 X X 0 0 0 STEVE EISENSHTADT EXEC. COMM. 1.00 X 0 0 0 HOWARD IWREY EXEC. COMM. 1.00 X 0 0 0 ADAM KESSLER EXEC. COMM. 1.00 X 0 0 0 KAREN GORDON EXEC. COMM. 1.00 X 0 0 0 JEROLD R MINKIN EXEC. COMM. 1.00 X 0 0 0 SCOTT SMALL EXEC. COMM. 1.00 X 0 0 0 NEIL BLAZOFSKY DIRECTOR 0.50 X 0 0 0 ADAM BLEZNAK DIRECTOR 0.50 X 0 0 0 BARBARA BLOOM DIRECTOR 0.50 X 0 0 0 STACY BRAND DIRECTOR 0.50 X 0 0 0 AARON FISHER DIRECTOR 0.50 X 0 0 0 ADAM FORMAN DIRECTOR 0.50 X 0 0 0 ILANA GLAZIER DIRECTOR 0.50 X 0 0 0 ZACHARY GOLDMAN DIRECTOR 0.50 X 0 0 0 AARON GOLDSTEIN DIRECTOR 0.50 X 0 0 0 LISA GOOEL DIRECTOR 0.50 X 0 0 0 MARTIN HOLLANDER DIRECTOR 0.50 X 0 0 0 LINDA ISHBIA DIRECTOR 0.50 X 0 0 0 JUSTIN JACOBS DIRECTOR 0.50 X 0 0 0 STEVE KAPLAN DIRECTOR 0.50 X 0 0 0 HOWARD KATZ DIRECTOR 0.50 X 0 0 0 ALAN J KAUFMAN DIRECTOR 0.50 X 0 0 0 EMILY KOROTKIN DIRECTOR 0.50 X 0 0 0 HOWARD KOWALSKY DIRECTOR 0.50 X 0 0 0 LAUREN LEACH DIRECTOR 0.50 X 0 0 0 ERIC LUMBERG DIRECTOR 0.50 X 0 0 0 ELISE OTIS DIRECTOR 0.50 X 0 0 0 ANDREW PASS DIRECTOR 0.50 X 0 0 0 STUART RAIDER DIRECTOR 0.50 X 0 0 0 MATTHEW RAN DIRECTOR 0.50 X 0 0 0 JORDAN ROSENBERG DIRECTOR 0.50 X 0 0 0 AARON ROSENHAUS 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 ESTHER STEINBERG DIRECTOR 0.50 X 0 0 0 MARCI TARAN DIRECTOR 0.50 X 0 0 0 HALLEY UZANSKY DIRECTOR 0.50 X 0 0 0 ADAM ZUSSMAN DIRECTOR 0.50 X 0 0 0 438376 0 8308 2 0 1 0 VENATOR CONTRACTING GROUP INC 44930 VIC WERTZ DRIVE CLINTON TWP MI 48036 CONSTRUCTION 431755 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 FINANCIAL & ACCOUNTING SERVICES 412285 TAMARACK CAMPS 6635 TELEGRAPH ROAD BLOOMFIELD HILLS MI 48301 PROGRAMMING/CAMPS 164660 MILK & HONEY 1380 E JEFFERSON AVE DETROIT MI 48207 CATERING & FOOD SERVICES 116407 APPLEBAUM CAMPUS 150 WEST 2ND STREET ROYAL OAK MI 48067 MAINTENANCE 107035 5 1206840 189436 5709019 290637 7105295 PROGRAM SERVICE FEES 624100 4118128 4118128 4118128 898133 898133 965770 0 965770 965770 965770 41660 189436 29723 11937 11937 189117 59893 129224 129224 OTHER REVENUE 624110 40048 40048 40048 13268535 4118128 0 2045112 X 309533 309533 446683 415011 24544 7128 4570179 4247076 250159 72944 293063 269355 19069 4639 406938 373578 26832 6528 14694 357 13622 715 431541 10483 400055 21003 36113 36113 1988201 1923370 64831 28143 27558 585 1148439 1121500 24087 2852 2274892 2223766 43457 7669 280840 276721 4074 45 52070 46285 5785 170815 170815 214625 190828 21585 2212 483632 404772 71529 7331 EQUIPMENT 142107 61664 80443 ALLOWANCE FOR UNCOLLECT 36802 31500 4432 870 97149 20288 76311 550 13426459 11953645 1302215 170599 495820 1076728 615302 286613 180277 184217 41331 50917 4269516 2976110 1364046 1293406 17659954 16961967 37569 87661 20394299 19941509 1370180 655817 1062715 426463 88291 588275 380607 1642807 2901793 3313362 X -1834621 -1312098 19327127 17940245 17492506 16628147 20394299 19941509 -157924 -706435 0 X X 0 1 X 1 0 X 6264106 8430315 7786975 7699571 7105295 37286262 4069244 3635474 4305223 4469982 4307245 20787168 10333350 12065789 12092198 12169553 11412540 58073430 72314 84511 95184 250631 65533 568173 0 72314 84511 95184 250631 65533 568173 57505257 792284 2323402 1756998 2033083 1863903 8769670 792284 2323402 1756998 2033083 1863903 8769670 86780 16919 39963 40168 40048 223878 11212414 14406110 13889159 14242804 13316491 67066978 0.85740 0.86850 0.13080 0.11980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 16498574 20340 52515 897858 15673571 17125283 121855 194322 942686 16498574 13995966 3146387 811270 828340 17125283 14754183 2182000 1438945 1409792 13995966 14754183 95747 -778498 2286619 11784813 0.97670 0.02330 1 0 1896182 1081692 814490 2278372 1858394 419978 94962 36024 58938 1293406 BENEFICIAL INTEREST IN ENDOWMENT FUNDS 15673571 F BENEFICIAL INTEREST IN CHARITABLE REMAINDER UNITRUST 1288396 F 16961967 PAYABLE TO ENDOWMENT FUND 380607 SBA PPP LOAN 1262200 1642807 X 13846057 -706435 1503874 89616 887055 12959002 309533 309533 13268535 14710416 1503874 89616 1593490 13116926 309533 309533 13426459 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, 2020 AND 2019. 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, 2020 AND 2019, 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 29,723. RESALE MERCHANDISE 59,893. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 309,533. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 29,723. RESALE MERCHANDISE 59,893. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 309,533. X X X X 1 PLOTNICK AND ASSOCIATES 6315 WALNUT LAKE RD WEST BLOOMFIELD MI 48322 GOLF OUTINGS 0 231096 36113 194983 231096 36113 194983 MI FLORIDA GOLF 105882 105382 500 650 3451 DR. LARRY SILLS MEMORIAL 125214 84054 41160 23204 2418 2 231096 189436 41660 23854 5869 29723 11937 1 SCHOLARSHIPS 141 309533 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 273930 0 0 0 0 0 0 0 4321 0 278251 0 0 0 JEFFREY LASDAY COO 164446 0 0 0 0 0 0 0 3987 0 168433 0 0 0 X 15 18500 FMV X 790 FMV X 111927 FMV X 2 159420 FMV 0 1 0 FORM 990, PART III, LINE 2 DUE TO 2020 PANDEMIC, ON-LINE PROGRAMS WERE CREATED TO CONTINUE TO PROVIDE EXISTING PROGRAM SERVICES. FORM 990, PART III, LINE 3 DUE TO 2020 PANDEMIC, WITH STATE ORDER, FITNESS CENTER WAS SHUTDOWN. ONCE THE STATE ORDER WAS LIFTED, ONLY THE OUTDOOR POOL WAS OPENED WITHIN THE STATE GUIDELINE. 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 1,923,370. MANAGEMENT AND GENERAL EXPENSES 64,831. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,988,201. 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.