2020-02-11T11:43:58-06:00 2019-05-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 2000 TOWN CENTER STE 900 SOUTHFIELD MI 48075 990 2018-06-01 381358397 JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT JEWI 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 BRIAN D SIEGEL CEO 2486611000 2020-02-07 1 TROY MARINE CPA P00187863 2483727300 2020-02-06 38.122.82.115 2020-02-07 09:03:25 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 F6719D0144B06E6FC05F7FF323A3B40607EDAFB2 2018 2020-09-23 17:36:50Z BRIAN D SIEGEL 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 14329878 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 40 440 400 0 0 7786975 7699571 4172243 4320722 812270 943062 1023562 1162323 13795050 14125678 454394 423298 0 0 5315593 6750134 46656 54526 153341 7572022 6780052 13388665 14008010 406385 117668 20463847 20394299 2331445 2901793 18132402 17492506 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 6355857 51051 2297653 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. 2439274 930455 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, FRANKLIN COMMUNITY PROJECT. 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 5,302 STUDENTS AND 535 TEACHERS. 2071502 58776 592730 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. 1495452 313471 499884 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. 1495452 313471 499884 12362085 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 0 0 0 0 0 0 0 0 0 1 226 0 1 440 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 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 HOWARD IWREY EXEC. COMM. 1.00 X X 0 0 0 ILANA GLAZIER EXEC. COMM. 1.00 X X 0 0 0 ERIC LUMBERG EXEC. COMM. 1.00 X X 0 0 0 MARK RUBENFIRE PRESIDENT 1.00 X X 0 0 0 NATHAN UPFAL EXEC. COMM. 1.00 X X 0 0 0 TERRY HOLLANDER DIRECTOR 2.00 X X 0 0 0 MIRIAM BERGMAN EXEC. COMM. 1.00 X X 0 0 0 STEVE FISHER EXEC. COMM. 1.00 X X 0 0 0 FRANCI SILVER EXEC. COMM. 1.00 X X 0 0 0 NEIL BLAZOFSKY DIRECTOR 1.00 X X 0 0 0 MICHAEL BERGER EXEC. COMM. 1.00 X X 0 0 0 CAROL WEINTRAUB FOGEL SECRETARY 1.00 X X 0 0 0 ADAM FORMAN DIRECTOR 1.00 X X 0 0 0 BARBARA BLOOM DIRECTOR 0.50 X 0 0 0 STACY BRAND DIRECTOR 0.50 X 0 0 0 AARON GOLDSTEIN DIRECTOR 0.50 X 0 0 0 PAUL CHABEN DIRECTOR 0.50 X 0 0 0 STEVE EISENSHTDT EXEC. COMM. 0.50 X 0 0 0 LENA EPSTEIN DIRECTOR 0.50 X 0 0 0 DENNIS FRANK TREASURER 0.50 X 0 0 0 KAREN GORDON DIRECTOR 0.50 X 0 0 0 MARTIN HOLLANDER EXEC. COMM. 0.50 X 0 0 0 LINDA ISHBIA DIRECTOR 0.50 X 0 0 0 SCOTT ISNER 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 ADAM KESSLER DIRECTOR 0.50 X 0 0 0 JEROLD R MINKIN EXEC. COMM. 0.50 X 0 0 0 ANDREW PASS DIRECTOR 0.50 X 0 0 0 JORDAN ROSENBERG DIRECTOR 0.50 X 0 0 0 BRANDON SCHRAM DIRECTOR 0.50 X 0 0 0 MALKE TORGOW DIRECTOR 0.50 X 0 0 0 BUBBA URDAN DIRECTOR 0.50 X 0 0 0 HALLEY UZANSKY DIRECTOR 0.50 X 0 0 0 ELISE OTIS DIRECTOR 0.50 X 0 0 0 ADAM ZUSSMAN DIRECTOR 0.50 X 0 0 0 STUART RAIDER DIRECTOR 0.50 X 0 0 0 BRIAN D SIEGEL CEO 50.00 X 285716 0 17520 JEFFREY LASDAY COO 50.00 X 195562 0 11180 JUDY LOEBL ASSISTANT EXECUTIVE DIRECTOR 50.00 X 109484 0 9109 590762 0 37809 3 0 1 0 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 FINANCIAL & ACCOUNTING SERVICES 445659 TAMARACK CAMPS 6635 TELEGRAPH ROAD BLOOMFIELD HILLS MI 48301 PROGRAMMING/CAMPS 166493 MILK & HONEY 1380 E JEFFERSON AVE DETROIT MI 48207 CATERING & FOOD SERVICES 151900 VENATOR CONTRACTING GROUP INC 44930 VIC WERTZ DRIVE CLINTON TWP MI 48036 CONSTRUCTION 115987 APPLEBAUM CAMPUS 150 WEST 2ND STREET ROYAL OAK MI 48067 MAINTENANCE 113575 5 1474050 519431 5706090 19092 7699571 PROGRAM SERVICE FEES 624100 4320722 4320722 4320722 943062 943062 1090021 0 1090021 1090021 1090021 87074 519431 130065 -42991 -42991 149260 74135 75125 75125 OTHER REVENUE 624110 40168 40168 40168 14125678 4320722 0 2105385 X 423298 423298 303236 281124 17936 4176 5653898 5265196 331755 56947 290197 266039 20268 3890 502803 459495 36334 6974 38618 3114 35504 465079 37501 427578 54526 54526 1653529 1580209 73320 54595 52975 1035 585 834603 784770 47747 2086 2331547 2276146 47091 8310 270884 266311 3440 1133 76009 56230 19779 159163 3286 155877 198271 170943 23739 3589 434574 352914 70934 10726 EQUIPMENT 141057 67549 73508 ALLOWANCE FOR UNCOLLECT 18670 18670 103453 14985 88069 399 14008010 12362085 1492584 153341 575309 495820 243125 615302 501630 180277 102837 41331 4162892 2798846 761761 1364046 18279185 17659954 0 37569 20463847 20394299 1088885 1370180 846574 1062715 15379 88291 380607 380607 2331445 2901793 X -1852360 -1834621 4689233 0 15295529 19327127 18132402 17492506 20463847 20394299 117668 -757564 0 X X 0 1 X 1 0 X 10887791 6264106 8430315 7786975 7699571 41068758 5719357 4069244 3635474 4305223 4469982 22199280 16607148 10333350 12065789 12092198 12169553 63268038 105619 72314 84511 95184 250631 608259 0 105619 72314 84511 95184 250631 608259 62659779 1738012 792284 2323402 1756998 2033083 8643779 1738012 792284 2323402 1756998 2033083 8643779 51382 86780 16919 39963 40168 235212 18396542 11212414 14406110 13889159 14242804 72147029 0.86850 0.86660 0.11980 0.12290 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 17125283 121855 194322 -924686 16498574 13995966 3146387 811270 -828340 17125283 14754183 2182000 1438945 -1409792 13995966 14754183 95747 -778498 2286619 11784813 14406286 586206 435437 673746 14754183 0.92770 0.07230 1 0 1842902 987433 855469 2246426 1778189 468237 73564 33224 40340 1364046 BENEFICIAL INTEREST IN ENDOWMENT FUNDS 16498574 F BENEFICIAL INTEREST IN CHARITABLE REMAINDER UNITRUST 1161380 F 17659954 PAYABLE TO ENDOWMENT FUND 380607 380607 X 14652890 -757564 1503874 204200 950510 13702380 423298 423298 14125678 15292786 1503874 204200 1708074 13584712 423298 423298 14008010 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, 2019 AND 2018. 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, 2019 AND 2018, 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 130,065. RESALE MERCHANDISE 74,135. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 423,298. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 130,065. RESALE MERCHANDISE 74,135. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 423,298. X X X X 1 PLOTNICK AND ASSOCIATES 6315 WALNUT LAKE RD WEST BLOOMFIELD MI 48322 GOLF OUTINGS 0 606505 54526 551979 606505 54526 551979 MI FLORIDA GOLF 116101 104771 11330 3891 12336 DR. LARRY SILLS MEMORIAL 219900 161301 58599 1600 31756 8060 2 270504 253359 17145 21587 50835 606505 519431 87074 1600 31756 25478 71231 130065 -42991 1 SCHOLARSHIPS 142 423298 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 285716 0 0 0 0 0 0 0 17520 0 303236 0 0 0 JEFFREY LASDAY COO 195562 0 0 0 0 0 0 0 11180 0 206742 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 FINANCE COMMITTEE TO CONDUCT A REVIEW. UPON SATISFACTORY REVIEW, THE BOARD FINANCE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD EXECUTIVE COMMITTEE 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 1,580,209. MANAGEMENT AND GENERAL EXPENSES 73,320. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,653,529. 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.