2019-03-29T09:49:03-05:00 2018-05-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 2000 TOWN CENTER STE 900 SOUTHFIELD MI 48075 990 2017-06-01 381358397 JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT JEWI 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 BRIAN D SIEGEL CEO 2486611000 2019-03-27 1 TROY MARINE CPA P00187863 2483727300 2019-03-27 38.122.82.115 2019-03-27 11:17:07 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 F6719D0144B06E6FC05F7FF323A3B40607EDAFB2 2017 2019-02-21 02:37:17Z BRIAN D SIEGEL 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 13939929 0 X WWW.JCCDET.ORG X 1925 MI TO FULFILL THE CULTURAL, PHILANTHROPIC AND RECREATION NEEDS OF THE JEWISH COMMUNITY IN METRO-DETROIT BY PROVIDING SUMMER CAMP, CHILD DEVELOPMENT, BOOK FAIR, FILM FESTIVAL AND OTHER ART PROGRAMS ALSO, BY PROVIDING FITNESS, INLINE HOCKEY AND OTHER RECREATIONAL PROGRAMS. 39 39 427 400 0 0 8430315 7786975 3505270 4172243 1438945 812270 968663 1023562 14343193 13795050 477959 454394 0 0 5209875 5315593 25056 46656 117161 5459088 7572022 11171978 13388665 3171215 406385 17717737 20463847 3054443 2331445 14663294 18132402 X THE MISSION OF THE JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT IS TO SUPPORT JEWISH UNITY, ENSURE JEWISH CONTINUITY AND ENRICH JEWISH LIFE WHILE CONVEYING THE IMPORTANCE OF WELL-BEING WITHIN THE JEWISH AND GENERAL COMMUNITY AND THE PEOPLE OF ISRAEL. 1 0 6157781 40885 2210919 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 SUCH AS BASKETBALL, IN-LINE HOCKEY AND RELATED RECREATIONAL PROGRAMS ARE ALSO AVAILABLE. 2496690 896423 FEDED 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 5,433 STUDENTS AND 535 TEACHERS. 1595345 65291 572800 CHILD DEVELOPMENT: THIS 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. 1370584 348218 492101 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. 1370584 348218 492101 11620400 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 1 180 0 1 427 1 0 0 0 0 1 1 1 1 0 0 X 39 39 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 PRESIDENT 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 VICE PRESIDENT 1.00 X X 0 0 0 ERIC LUMBERG VICE PRESIDENT 1.00 X X 0 0 0 MARK RUBENFIRE EXEC. COMM. 1.00 X X 0 0 0 NATHAN UPFAL VICE PRESIDENT 1.00 X X 0 0 0 TERRY HOLLANDER TREASURER 2.00 X X 0 0 0 MIRIAM BERGMAN SECRETARY 1.00 X X 0 0 0 STEVE FISHER VICE PRESIDENT 1.00 X X 0 0 0 FRANCI SILVER VICE PRESIDENT 1.00 X X 0 0 0 JEREMY WOLFE VICE PRESIDENT 1.00 X X 0 0 0 MICHAEL BERGER EXEC. COMM. 1.00 X X 0 0 0 CAROL WEINTRAUB FOGEL EXEC. COMM. 1.00 X X 0 0 0 SCOTT SMALL EXEC. COMM. 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 JEFFREY F BUDAJ DIRECTOR 0.50 X 0 0 0 PAUL CHABEN DIRECTOR 0.50 X 0 0 0 STEVE EISENSHTDT DIRECTOR 0.50 X 0 0 0 LENA EPSTEIN DIRECTOR 0.50 X 0 0 0 DENNIS FRANK DIRECTOR 0.50 X 0 0 0 KAREN GORDON 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 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 DIRECTOR 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 STEVE WEISBERG DIRECTOR 0.50 X 0 0 0 ADAM ZUSSMAN DIRECTOR 0.50 X 0 0 0 BRIAN D SIEGEL CEO 50.00 X 256550 0 18936 256550 0 18936 1 0 1 0 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 FINANCIAL & ACCOUNTING SERVICES 447734 MILK & HONEY 1380 E JEFFERSON AVE DETROIT MI 48207 CATERING & FOOD SERVICES 130944 ROCKET SCIENCE 31 OAKLAND AVE PONTIAC MI 48342 MARKETING 114955 3 1495370 97162 6194443 54969 7786975 PROGRAM SERVICE FEES 624100 4172243 4172243 4172243 811270 811270 945728 0 945728 945728 945728 1000 0 1000 1000 1000 49771 97162 85800 -36029 -36029 132980 59079 73901 73901 OTHER REVENUE 624110 39962 39962 39962 13795050 4172243 0 1835832 X 454394 454394 275488 251044 21628 2816 4401697 4012016 344610 45071 242515 220382 19711 2422 395893 358647 33170 4076 79929 6445 73484 474616 38271 436345 46656 46656 2520044 2446627 73417 89516 86597 2919 795288 763412 28429 3447 2275320 2169124 102759 3437 241276 237160 4116 58757 43905 14852 162131 629 161502 193740 161514 29259 2967 355909 287827 61813 6269 EQUIPMENT 122263 59464 62799 ALLOWANCE FOR UNCOLLECT 84866 84866 118367 22942 95425 13388665 11620400 1651104 117161 936389 575309 655662 243125 66156 501630 121886 102837 3362336 2600575 721181 761761 15216463 18279185 17717737 20463847 769687 1088885 778634 846574 73949 15379 500000 0 932173 380607 3054443 2331445 X -3755182 -1852360 4460484 4689233 13957992 15295529 14663294 18132402 17717737 20463847 X 406385 483577 2579146 X X 0 1 X 1 0 X 10580634 10887791 6264106 8430315 7786975 43949821 4203443 5719357 4069244 3635474 4305223 21932741 14784077 16607148 10333350 12065789 12092198 65882562 93248 105619 72314 84511 195184 550876 0 93248 105619 72314 84511 195184 550876 65331686 2656366 1738012 792284 2323402 1756998 9267062 2656366 1738012 792284 2323402 1756998 9267062 40312 51382 86780 16919 39963 235356 17480755 18396542 11212414 14406110 13889159 75384980 0.86660 0.91300 0.12290 0.08700 X 0 0 13995966 3146387 811270 -828340 17125283 14754183 2182000 1438945 -1409792 13995966 14754183 95747 -778498 2286619 11784813 14406286 586206 435437 673746 14754183 14049271 37696 977385 658066 14406286 0.89320 0.10680 1 0 1220805 916168 304637 2048595 1653988 394607 92936 30419 62517 761761 BENEFICIAL INTEREST IN ENDOWMENT FUNDS 17125283 F BENEFICIAL INTEREST IN CHARITABLE REMAINDER UNITRUST 1153902 F 18279185 PAYABLE TO ENDOWMENT FUND 380607 380607 X 15333917 483577 1364805 144879 1993261 13340656 454394 454394 13795050 14443955 1364805 144879 1509684 12934271 454394 454394 13388665 PART III, LINE 1A: THE CENTER HAS CHOSEN NOT TO CAPITALIZE ITS COLLECTIONS SINCE ITS INCEPTION. GAINS OR LOSSES ON THE DEACCESSION OF COLLECTION ITEMS ARE CLASSIFIED ON THE STATEMENTS OF ACTIVITIES AS UNRESTRICTED OR TEMPORARILY RESTRICTED SUPPORT DEPENDING ON DONOR RESTRICTIONS, IF ANY, PLACED ON THE ITEM AT THE TIME OF ACCESSION. THERE HAVE BEEN NO ACCESSIONS OR DEACCESSIONS AS OF MAY 31, 2018 AND 2017. 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, 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 85,800. RESALE MERCHANDISE 59,079. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 454,394. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 85,800. RESALE MERCHANDISE 59,079. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 454,394. X X X X 1 PLOTNICK AND ASSOCIATES 6315 WALNUT LAKE RD WEST BLOOMFIELD MI 48322 GOLF OUTINGS 0 146933 46656 100277 146933 46656 100277 FLORIDA GOLF 85878 75416 10462 11789 12203 350 3034 DR. LARRY SILLS MEMORIAL 61055 21746 39309 12777 30447 84 15116 146933 97162 49771 24566 42650 434 18150 85800 -36029 1 SCHOLARSHIPS 228 454394 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 256550 0 0 0 0 0 0 0 18936 0 275486 0 0 0 X 1 400 FAIR MARKET VALUE X 1662 FAIR MARKET VALUE X 52682 FAIR MARKET VALUE X 2 225 FAIR MARKET VALUE 0 1 0 FORM 990, PART III, LINE 2 DURING THE YEAR, THE ORGANIZATION BEGAN A NEW PROGRAM CALLED THE JEWISH EDUCATION DEPARTMENT THAT IS SUMMARIZED ON PART III, LINE 4B. 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 2,446,627. MANAGEMENT AND GENERAL EXPENSES 73,417. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,520,044. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIARY DESIGNATION OF ENDOWMENT FUNDS 2,579,146. 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.