2018-04-13T14:27:36-05:00 2017-05-31 390859910 Baker Tilly Virchow Krause LLP 2000 Town Center Ste 900 Southfield MI 48075 990 2016-06-01 381358397 Jewish Community Center of Metropolitan Detroit JEWI 2486611000 6600 West Maple Road West Bloomfield MI 48322 Brian D Siegel CEO 2486611000 2018-04-13 1 Michael Fenberg P01284396 2483727300 2018-04-13 184.58.220.214 2018-04-13 14:18:45 CD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 FC291E00EDC6CE15C22AD045E9D90E0D24B72456 2016 2021-01-29 14:40:06Z Brian D Siegel 6600 West Maple Road West Bloomfield MI 48322 14490589 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. 43 43 465 400 0 0 6264106 8430315 3948179 3505270 -106214 1438945 1137173 968663 11243244 14343193 642362 477959 0 0 5856302 5209875 21996 25056 169612 5543724 5459088 12064384 11171978 -821140 3171215 15380761 17717737 3671667 3054443 11709094 14663294 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. 0 0 6487617 55640 4808948 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. 1476273 317628 1584136 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. 1594864 104691 1579320 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. 9558754 1 1 0 0 0 0 0 1 1 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 1 102 0 1 465 1 0 0 0 0 1 1 1 1 0 0 X 43 43 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 MI 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 Vice President 1.00 X X 0 0 0 H Barry Levine Vice President 1.00 X X 0 0 0 Eric Lumberg Vice President 1.00 X X 0 0 0 Mark Rubenfire Vice President 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 Ilana Glazier Exec. Comm. 1.00 X X 0 0 0 Martin Hollander Exec. Comm. 1.00 X X 0 0 0 Scott Small Exec. Comm. 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 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 Carrie Cohen Director 0.50 X 0 0 0 Suzan Curhan 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 Stephen Feldman Director 0.50 X 0 0 0 Dennis Frank Director 0.50 X 0 0 0 Dr Sonia Gonte Director 0.50 X 0 0 0 Karen Gordon 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 Steve Lefkofsky Director 0.50 X 0 0 0 Susan Lutz 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 Evelyn Rosen Director 0.50 X 0 0 0 Jeremy Wolfe Vice President 0.50 X 0 0 0 Steve Fisher Exec. Comm. 1.00 X 0 0 0 Jared Rothberger director 0.50 X 0 0 0 Franci Silver 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 Steve Weisberg director 0.50 X 0 0 0 Brian D Siegel CEO 50.00 X 213754 0 14441 213754 0 14441 1 0 1 0 Financial One Accounting 44744 Helm St Plymouth MI 48170 502199 Durham Transportation 2205 Holland Drive Birmingham MI 48009 182895 Rocket Science 31 Oakland Ave Pontiac MI 48342 151739 Milk & Honey 1380 E Jefferson Ave Detroit MI 48207 134004 Print House 23014 Commerce Dr Farmington Hills MI 48335 101268 5 1587157 306482 6536676 128193 8430315 Program Service Fees 624100 3505270 3505270 3505270 1438945 1438945 884457 0 884457 884457 884457 84479 306482 147396 -62917 -62917 Merchandise Sales 624110 130204 130204 Other Revenue 624110 16919 16919 147123 14343193 3505270 0 2407608 477959 477959 228195 209164 14629 4402 4111847 3768212 264259 79376 497540 457261 30783 9496 372293 341511 23525 7257 13733 8 13725 439032 264 438768 25056 25056 883378 807948 58521 16909 102469 101933 411 125 588911 567055 18779 3077 2116588 2012917 100529 3142 265093 263035 1716 342 25092 11048 13419 625 117330 117330 196156 153179 36149 6828 347899 267372 67733 12794 Equipment 119834 36858 82976 Allowance for Uncollect 77366 77366 166207 83030 82994 183 11171978 9558754 1443612 169612 933141 936389 106600 655662 175308 66156 157574 121886 3191647 2470466 785813 721181 13222325 15216463 15380761 17717737 1281463 769687 859767 778634 7726 90538 73949 500000 500000 932173 932173 3671667 3054443 X -4657093 -3755182 3698190 4460484 12667997 13957992 11709094 14663294 15380761 17717737 3171215 -217015 0 X X 0 1 X 1 0 X 7025089 10580634 9136446 6264106 8430315 41436590 7824639 4203443 5549983 3948179 3505270 25031514 14849728 14784077 14686429 10212285 11935585 66468104 0 0 0 66468104 1618334 1657216 840554 -106214 2323402 6333292 1618334 1657216 840554 -106214 2323402 6333292 16468062 16441293 15526983 10106071 14258987 72801396 0.91300 0.93230 0.08700 0.06620 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 X 14754183 2182000 1438945 -1409792 13995966 14754183 95747 -778498 2286619 11784813 14406286 586206 435437 673746 14754183 14049271 37696 977385 658066 14406286 11794874 1277790 1618332 641725 14049271 0.99700 0.00300 0 1 0 1191419 853533 337886 1969164 1587409 381755 31064 29524 1540 721181 Beneficial Interest in Endowment Funds 13995966 F Beneficial Interest in Charitable Remainder Unitrust 1220497 F 15216463 Payable to endowment fund 932173 932173 X 15158194 -217015 1362579 147396 1292960 13865234 477959 477959 14343193 12203994 1362579 147396 1509975 10694019 477959 477959 11171978 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, 2017 and 2016. Part IV, Line 2b: The Jewish Community Center acts as fiduciary for one entity, The Jewish Gay Network. 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, 2017 and 2016, 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 147,396. Part XI, Line 4b - Other Adjustments: Scholarships 477,959. Part XII, Line 2d - Other Adjustments: Direct fundraising expenses 147,396. Part XII, Line 4b - Other Adjustments: Scholarships 477,959. X X X X X 1 Plotnick and Associates 6315 Walnut Lake Rd West Bloomfield MI 48322 Golf Outings 0 355671 25056 330615 355671 25056 330615 Florida Golf 81152 58553 22599 14698 92 4743 Dr. Larry Sills Memorial 202613 149223 53390 250 25561 40748 1 107196 98706 8490 320 9000 7897 44087 390961 306482 84479 570 49259 7989 89578 147396 -62917 1 Scholarships 364 477959 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 213754 0 0 0 0 0 0 0 14441 0 228195 0 0 0 X 1 5900 Fair Market Value X 2536 Fair Market Value X 63446 Fair Market Value X 5 667 Fair Market Value X Hotel Room Rentals 4 31261 Fair Market Value X Memberships 2 19125 Fair Market Value X Marketing Advertising 3 3400 Fair Market Value X Special Events Tickets 7 1858 fair Market Value 0 1 0 Part I, Line 32b: Schedule M Part I Line 1, Art-Works of Art - Alan Hayman, Schedule M Part I Line 4, Books & Publications - Gerald Cook, Ronald Berman, Emily & Ted Sherman, Alva Dworkin, Bobbie & Don Blitz, Joan & Bob Epstein, Nancy & William Handleman, Kay Hauser, Susan & Lee Lutz, Laurie & Howard Novetsky, Anne Pernick, Candy & Terry Rosen, Lauren & Mark Rosenberg, Arlene & Mark Rubinstein, Janet & Donald Schenk, Showfer Books, Harriet Siden, Susan & Robert Sovel, Susana Stoica, Cheri & Dean Victor, Judy & Akram Yunas, Ronald Berman, Sholem Aleichem Institute, Michelle & James Millman, Carolyn & Michael Morris. Schedule M Part I Line 5, Clothing & Household Goods - Premier Reality, LLC, Barbara Dubrinsky, Stareucks Coffee, Larrt Mandel, Colette & Dave Breitscuh, Detroit Popcorn Company, Home Depot, The Breakfast Club, Hour Detroit, Christy McWilliams & Justin Abendroth, Robert Berman, Lori & Maurice Pogoda, Matteos of Boca Raton, Flakowitz Bagel inn, Broken Sound Club, Jennio, Joshen Paper & Packaging, Pine ridge Farms, Henry J, Halperm Steak & Seafood, Baron Clothes, Dakota Packing, Birchwood Foods, Atlantic Veal & Lamb LLC, Murvest, Farmland/Smithfield, Image Business Solutions, Road Runner Sports, M1 Concourse, Tapper's Diamonds & Fine Jewelers, Carl's Golfland, Ideal Optics, Local Kitchen and Bar, E64ST, Hey Jude Productions, Image Business Solutions. Schedule M Part I Line 19, Food Inventory - Lakeland Ace Hardward, Dakota Bread Company, Brooklyn Bagel, Pepsi Beverage Compant(PBC), Detroit Popcorn Company. Schedule M Part I Line 25, Special Events Tickets - Marvin's Marvelous Mechanical Museum, Miriam & Ronald Bergman, Jewish Ensemble Theatre, Kushner & Company, Sachse Constructions & Development Company, The Adventure Park at West Bloomfiled. Schedule M Part I Line 26, Memberships, Tennis & Golf Company, Schedule M Part I Line 27, Marketing Advertising - Carolyn & Michael Morris, The Print House. Schedule M Part I Line 28, Hotel Rooms - MGM Grand Hotel and Casino, Hampton Inn, Westin, The Baronette Renaissance. Form 990, Part VI, Section A, line 2 Martin Hollander and Terry Hollander are husband and wife. 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 COMMITIEE 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 COMMITIEE 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 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.