2017-04-13T13:58:50-05:00 2016-05-31 381357951 PLANTE & MORAN PLLC 27400 Northwestern Highway Southfield MI 48034 990 2015-06-01 382693397 JSL FOUNDATION JSLF 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 NANCY S HEINRICH CHIEF EXECUTIVE OFFICER 2489674240 2017-04-10 1 TINA M PETERS CPA P00904574 2483522500 2017-04-10 2015 2021-01-29 14:40:06Z NANCY S HEINRICH 15000 WEST TEN MILE ROAD OAK PARK MI 48237 3016272 0 X WWW.JSLMI.ORG X 1986 MI TO PROVIDE SUPPORT TO JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 27 27 0 45 0 0 5227831 1685722 0 0 480972 791025 203415 295570 5912218 2772317 2370612 3537573 0 0 0 0 0 0 420143 1647908 439109 4018520 3976682 1893698 -1204365 16052666 13707057 765200 25507 15287466 13681550 X JEWISH SENIOR LIFE OF METROPOLITAN DETROIT IS DEDICATED TO ENHANCING THE QUALITY OF LIFE FOR OLDER ADULTS OF THE METROPOLITAN DETROIT JEWISH COMMUNITY THROUGH THE PROVISION OF PERSONALIZED HIGH QUALITY PROGRAMS AND SERVICES THAT SUPPORT THE AGING WITH DIGNITY AND CHOICE, TO MAXIMIZE INDEPENDENCE AND EMBRACE JEWISH VALUES. 0 0 3537573 3537573 TO PROVIDE SUPPORT TO JEWISH SENIOR LIFE OF METROPOLITAN DETROIT AND OTHER RELATED ENTITIES. 3537573 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 X 27 27 1 0 1 0 1 1 0 1 1 0 0 0 1 1 1 1 1 0 0 0 MI X NANCY S HEINRICH 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 Matthew Lester President 1.00 8.00 X X 0 0 0 Lowell Salesin Vice President 1.00 8.00 X X 0 0 0 Robin Kaufman Trepeck Vice President 1.00 8.00 X X 0 0 0 Jeffrey Fleischman Secretary 1.00 8.00 X X 0 0 0 Eli A Scherr Treasurer 1.00 8.00 X X 0 0 0 Elaine J Beresh DIRECTOR 1.00 8.00 X 0 0 0 Frederick Blechman DIRECTOR 1.00 8.00 X 0 0 0 Richard Broder DIRECTOR 1.00 8.00 X 0 0 0 Michael Eizelman DIRECTOR 1.00 8.00 X 0 0 0 Amy Folbe DIRECTOR 1.00 8.00 X 0 0 0 Ken Goss DIRECTOR 1.00 8.00 X 0 0 0 Susan Harold DIRECTOR 1.00 8.00 X 0 0 0 Barbara Kappy DIRECTOR 1.00 8.00 X 0 0 0 Jason Klein DIRECTOR 1.00 8.00 X 0 0 0 Mark Kowalsky DIRECTOR 1.00 8.00 X 0 0 0 Lea Luger DIRECTOR 1.00 8.00 X 0 0 0 Nancy Reed DIRECTOR 1.00 8.00 X 0 0 0 Deborah Rosenthal DIRECTOR 1.00 8.00 X 0 0 0 Yudi Rosenzweig DIRECTOR 1.00 8.00 X 0 0 0 Carolyn Ruskin DIRECTOR 1.00 8.00 X 0 0 0 Charles Schwartz DIRECTOR 1.00 8.00 X 0 0 0 Dr David Schwartzenfeld DIRECTOR 1.00 8.00 X 0 0 0 Nancy Solway DIRECTOR 1.00 8.00 X 0 0 0 Steve Swartz DIRECTOR 1.00 8.00 X 0 0 0 Howard Tapper DIRECTOR 1.00 8.00 X 0 0 0 Laurence S Tisdale DIRECTOR 1.00 8.00 X 0 0 0 Carol Weintraub Fogel DIRECTOR 1.00 8.00 X 0 0 0 Nancy S Heinrich CEO (BEGINNING SEPTEMBER 2015) 3.80 33.70 X 0 57576 0 ROCHELLE UPFAL CEO (THROUGH AUGUST 2015) 3.80 33.70 X 0 213115 21059 BARBRA GILES EXECUTIVE DIRECTOR OF AGING SERVICES 3.80 33.70 X 0 81770 19820 DIANE ACKERMAN ASSOCIATE DIR. OF JSL COMMUNITIES 3.80 33.70 X 0 32166 18737 JENNIE KLEPINGER CFO 3.80 33.70 X 0 131539 9716 LORA GILBERT ASSOCIATE DIRECTOR OF HOUSING 3.80 33.70 X 0 32166 2499 0 548332 71831 0 0 1 0 0 675000 1010722 99548 1685722 773178 773178 59145 0 59145 59145 59145 99395 77164 99548 59164 -153 18000 17847 17847 268109 85243 182866 182866 MISCELLANEOUS REVENUE 900099 53559 53559 53559 2772317 0 0 1086595 3537573 3537573 3566 3566 15400 15400 3158 3158 31224 31224 8984 8984 91832 91832 ACTIVITIES 174814 174814 REPAIRS AND MAINTENANCE 78357 78357 SUPPLIES 14610 14610 CONTRACTS 13266 13266 3898 3898 3976682 3537573 18966 420143 1229103 1462189 2291837 275415 26441 22687 356873 354270 14250 13850 617825 445896 254045 171929 348206 341310 11531911 11065407 16052666 13707057 764637 25507 563 0 765200 25507 X 5088348 3490321 2748082 2759471 7451036 7431758 15287466 13681550 16052666 13707057 X -1204365 46919 -448470 X X 0 1 X 1 0 X X 8 JEWISH APARTMENTS & SERVICES INC 381873419 9 0 703260 0 JEWISH APARTMENTS AND SERVICES PHASE IV INC 382472562 9 0 0 0 JAS HECHTMAN I NON-PROFIT CORPORATION 201586884 9 0 0 75000 JAS NON-PROFIT HOUSING CORPORATION VI 383487987 9 0 5000 0 JEWISH HOME & AGING SERVICES 381358398 3 0 1204102 0 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 383311067 9 1 0 0 JEWISH HOME SERVICES INC 382710545 9 0 1569250 0 JFA NON-PROFIT HOUSING CORPORATION 382996765 9 0 0 0 8 3481612 75000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 Schedule A, Part IV, Line 1 THE ARTICLES OF INCORPORATION SPECIFICALLY LIST JEWISH SENIOR LIFE OF METROPOLITAN DETROIT (JSLMD) AS A SUPPORTED ORGANIZATION. THE ARTICLES ALSO INDICATE THAT ALL PUBLIC CHARITIES CONTROLLED BY JSLMD ARE ALSO SUPPORTED ORGANIZATIONS. Schedule A, Part IV, Section B, Line 2 JSL FOUNDATION OPERATES FOR THE BENEFIT OF JSLMD AND ALL PUBLIC CHARITIES CONTROLLED BY JSMLD. JSL FOUNDATION AND ALL ENTITIES CONTROLLED BY JSMLD SHARE THE SAME BOARD AND SAME MANAGEMENT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9402711 313899 762369 8954241 8485461 150 1398072 480972 9402711 7900655 110325 859280 384799 8485461 5077223 2258585 865224 300377 7900655 5344614 -267391 5077223 1.00000 1 0 1 1 604664 445896 158768 13160 13160 171929 INVESTMENT IN UJF POOLED INVESTMENT PORTFOLIO 2111166 F BENEFICIAL INTEREST IN TRUST 1196517 F BENEFICIAL INTEREST IN ENDOWMENT FUNDS - INVESTMENT IN UJF PORTFOLIO 7757724 F 11065407 2370766 46919 -448470 -401551 2772317 0 2772317 3976682 0 3976682 0 3976682 Part V, Line 4: JSL FOUNDATION USES ITS ENDOWMENT FUNDS TO PROMOTE ACTIVITIES CONSISTENT WITH THE CHARITABLE MISSION OF THE ORGANIZATION. Part XI, Line 2d - Other Adjustments: CHANGE IN VALUE OF BENEFICIAL INTEREST OF ENDOWMENT FUNDS -448,470. 8/80 PROGRAM 162752 162752 19871 38541 Holocaust Film Festival 49155 49155 2500 2140 4500 7031 1 56202 56202 10660 268109 268109 2500 22011 4500 56232 85243 182866 0 JEWISH HOME AND AGING SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 381358398 501(C)(3) 1204102 TO SUPPORT RESIDENT SUBSIDIES AT FLEISCHMAN RESIDENCE. JEWISH HOME SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 382710545 501(C)(3) 1569250 TO SUPPORT RESIDENTS BY PROVIDING CATERING SUBSIDIES FOR LOW INCOME RESIDENTS. JEWISH APARTMENTS & SERVICES INC 15000 WEST TEN MILE RD OAK PARK MI 48237 381873419 501(C)(3) 703260 TO SUPPORT THE ORGANIZATION AND OBTAIN ADDITIONAL FEDERAL FUNDING. 3 Part I, Line 2: THE ORGANIZATION REGULARLY MONITORS THE USE OF GRANTS IN THE UNITED STATES. AS GRANTS WERE TO RELATED PARTIES, THESE PROCEDURES WERE NOT FORMALIZED. 1 0 0 0 0 0 0 0 0 ROCHELLE UPFAL CEO (THROUGH AUGUST 2015) 0 213115 0 0 0 0 0 4262 0 16797 0 234174 0 0 Part I, Line 3 THE ORGANIZATION RELIED ON A RELATED ORGANIZATION THAT USED THE FOLLOWING METHODS TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO/EXECUTIVE DIRECTOR: - COMPENSATION COMMITTEE - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE Part I, Line 4a ROCHELLE UPFAL RECEIVED A SEVERANCE OF $89,820 IN 2015. X 1 99548 FAIR MARKET VALUE 0 0 0 Form 990, Part VI, Section A, line 2 NANCY SIEGEL HEINRICH AND MICHAEL EIZELMAN, BUSINESS RELATIONSHIP MATTHEW LESTER, ELI SCHERR, RICHARD BRODER, BUSINESS RELATIONSHIP ELI SCHERR, MICHAEL EIZELMAN, BUSINESS RELATIONSHIP RICHARD BRODER, ELI SCHERR, MARK KOWALSKY, BUSINESS RELATIONSHIP MARK KOWALSKY, MATTHEW LESTER, FREDERICK BLECHMAN, LAURENCE TISDALE, BUSINESS RELATIONSHIP Form 990, Part VI, Section A, line 4 THE ENTITY IS NOW A TYPE I SUPPORTING ORG AND THE ORGANIZING DOCUMENTS WERE UPDATED TO REFLECT THIS. Form 990, Part VI, Section A, line 6 THE MEMBERSHIP OF THIS ORGANIZATION CONSISTS OF ONE MEMBER, JEWISH SENIOR LIFE OF METROPOLITAN DETROIT. Form 990, Part VI, Section A, line 7a A DIRECTOR OF THE CORPORATION MUST BE A DIRECTOR OF JEWISH SENIOR LIFE OF METROPOLITAN DETROIT, AND NO PERSON OTHER THAN A PERSON WHO IS THEN A DIRECTOR OF JEWISH SENIOR LIFE OF METROPOLITAN DETROIT MAY SERVE AS A DIRECTOR OF THIS ORGANIZATION. Form 990, Part VI, Section B, line 11 THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER AND CONTROLLER ALL REVIEWED THE FORM 990 PRIOR TO FILING. Form 990, Part VI, Section B, line 12c CONFLICT OF INTEREST FORMS WERE PROVIDED TO ALL BOARD MEMBERS AND DISCUSSED AT TWO BOARD MEETINGS, ALONG WITH SEVERAL EMAIL FOLLOW UPS (AND PHONE CALLS). Form 990, Part VI, Section B, line 15 COMPENSATION OF THE CEO IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF A RELATED ORGANIZATION. THE COMMITTEE REVIEWS COMPARATIVE COMPENSATION SURVEYS OF SIMILARLY SIZED NONPROFIT ORGANIZATIONS IN THE INDUSTRY TO DETERMINE COMPENSATION. THIS PROCESS WAS LAST CONDUCTED IN JUNE 2016. THE CEO REVIEWS THE COMPENSATION FOR ALL OTHER POSITIONS USING COMPARATIVE DATA ON AN ANNUAL BASIS. Form 990, Part VI, Section C, line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part XI, line 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS -448,470. FORM 990, PART XI, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. JEWISH APARTMENTS & SERVICES INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 381873419 SENIOR APARTMENT RENTAL MI 501(c)(3) Line 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JEWISH APARTMENTS AND SERVICES PHASE IV INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382472562 SENIOR APARTMENT RENTAL MI 501(c)(3) Line 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JAS HECHTMAN I NON-PROFIT CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 201586884 SENIOR APARTMENT RENTAL MI 501(c)(3) Line 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JAS NON-PROFIT HOUSING CORPORATION VI 15000 WEST TEN MILE ROAD OAK PARK MI 48237 383487987 SENIOR APARTMENT RENTAL MI 501(c)(3) Line 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JEWISH HOME & AGING SERVICES 15000 WEST TEN MILE ROAD OAK PARK MI 48237 381358398 HOME FOR AGED MI 501(c)(3) Line 3 JEWISH SENIOR LIFE OF METRO DETROIT 1 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 15000 WEST TEN MILE ROAD OAK PARK MI 48237 383311067 SENIOR SERVICES MI 501(c)(3) Line 9 N/A 0 JEWISH HOME SERVICES INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382710545 SUPPORT SERVICES FOR ELDERLY ADULTS MI 501(c)(3) Line 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JFA NON-PROFIT HOUSING CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382996765 SENIOR APARTMENT RENTAL MI 501(c)(3) Line 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 PRENTIS I JSL LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 15000 WEST TEN MILE ROAD OAK PARK MI 48237 611675242 LOW INCOME HOUSING MI N/A TEITEL JSL LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 15000 WEST TEN MILE ROAD OAK PARK MI 48237 352483463 LOW INCOME HOUSING MI N/A COMPREHENSIVE AGING SERVICES 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382693404 TO SUPPORT JEWISH HOMES SERVICES, INC. MI N/A C 0 PRENTIS I JSL LDHA GENERAL PARTNER 15000 WEST TEN MILE ROAD OAK PARK MI 48237 454434254 GP OF PRENTIS I JSL LDHA LP MI N/A C 1 TEITEL JSL LDHA GENERAL PARTNER LLC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 463286650 GP OF TEITEL JSL LDHA LP MI N/A C 1 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 JEWISH APARTMENTS & SERVICES B 703260 ACTUAL COSTS INCURRED JAS HECHTMAN I NON-PROFIT CORPORATION PHASE III D 75000 ACTUAL COSTS INCURRED JEWISH HOME AND AGING SERVICES B 1204102 ACTUAL COSTS INCURRED JAS NON-PROFIT HOUSING CORPORATION VI C 325000 ACTUAL CASH RECEIVED JFA NON-PROFIT HOUSING CORPORATION C 350000 ACTUAL CASH RECEIVED JEWISH HOME SERVICES B 1569250 ACTUAL COSTS INCURRED JEWISH HOME SERVICES P 55960 ACTUAL COSTS INCURRED