2017-03-21T10:40:42-05:00 2016-05-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 2000 TOWN CENTER SUITE 900 SOUTHFIELD MI 48075 990 2015-06-01 381358397 JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT JEWI 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 BRIAN D SIEGEL CEO 2486611000 2017-03-08 1 MICHAEL F FENBERG P01284396 2483727300 2017-03-08 2015 2021-01-29 14:40:06Z BRIAN D SIEGEL 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 11437238 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. 36 36 631 400 0 0 10887791 6264106 5549983 3948179 416073 -106214 1422247 1137173 18276094 11243244 591940 642362 0 0 6511838 5856302 21996 21996 154367 8495466 5543724 15621240 12064384 2654854 -821140 19070939 15380761 3793145 3671667 15277794 11709094 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. 0 0 1282140 54220 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. 1612754 374013 1227791 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. 1956895 214129 1508880 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, KINDER MUSIC, COOKING AND SCIENCE CLASSES. PRESCHOOL AGED CHILDREN WITH SPECIAL NEEDS ARE ALSO SERVED. 5318278 1211508 OTHER PROGRAM SERVICES INCLUDE BUT ARE NOT LIMITED TO ARTS, CULTURE AND EDUCATION PRGORAMS INCLUDING MUSIC AND FILM FESTIVALS, SEMINARS FOR ADULT JEWISH ENRICHMENT, ART GALLERY, SHALOM STREET MUSEUM, LIBRARY AND A PERFORMING ARTS CENTER. OTHER PROGRAMS SERVING ADULTS, FAMILIES AND SENIORS INCLUDE JEWISH PARENT INSTITUTE, TEEN CENTER, THE ACTIVE LIFE, TRAVEL, INSTITUTE FOR RETIRED PROFESSIONALS AND A SPECIAL NEEDS PROGRAM FOR YOUTH AND THEIR FAMILIES. 5318278 1211508 10170067 1 1 0 0 0 0 0 0 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 1 114 0 1 631 1 0 0 0 0 1 1 1 1 0 0 X 36 36 1 1 0 0 0 0 1 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 X RICHARD A ZUSSMAN PRESIDENT 2.00 X X 0 0 0 FLORINE MARK CHAIR, EXEC. COMM. 2.00 X 0 0 0 HOWARD IWREY VICE PRESIDENT 1.00 X X 0 0 0 H BARRY LEVINE EXEC. COMM. 1.00 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 JEREMY WOLFE SECRETARY 1.00 X X 0 0 0 ILANA GLAZIER EXEC. COMM. 1.00 X 0 0 0 MARTIN HOLLANDER EXEC. COMM. 1.00 X 0 0 0 SCOTT SMALL EXEC. COMM. 1.00 X 0 0 0 MICHAEL BERGER EXEC. COMM. 1.00 X 0 0 0 MIRIAM BERGMAN EXEC. COMM. 1.00 X 0 0 0 CAROL WEINTRAUB FOGEL EXEC. COMM. 1.00 X 0 0 0 STEVEN LEFKOFSKY EXEC. COMM. 1.00 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 CARRIE COHEN DIRECTOR 0.50 X 0 0 0 SUZAN CURHAN DIRECTOR 0.50 X 0 0 0 BEN FALIK 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 SCOTT ISNER 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 SHARI KAUFMAN 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 EVELYN ROSEN DIRECTOR 0.50 X 0 0 0 JARED ROTHBERGER DIRECTOR 0.50 X 0 0 0 BASSIE SHEMTOV DIRECTOR 0.50 X 0 0 0 MALKE TORGOW DIRECTOR 0.50 X 0 0 0 STEVE WEISBERG DIRECTOR 0.50 X 0 0 0 BRIAN D SIEGEL CEO 50.00 X X 0 0 0 LESLEE MAGIDSON ASSOC EXEC DIR 50.00 X 100437 0 3115 JAMES ISSNER FORMER CEO 50.00 X 284231 0 2172 384668 0 5287 1 1 1 0 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 ACCOUNTING 472996 PROFESSIONAL BUILDING MAINTENANCE 719 GRISWOLD DETROIT MI 48226 CUSTODIAL 288414 DURHAM TRANSPORTATION 2205 HOLLAND DRIVE BIRMINGHAM MI 48009 BUSING 183978 MILK & HONEY 1380 E JEFFERSON AVE DETROIT MI 48207 CATERING 134685 4 1857079 337225 4069802 6264106 PROGRAM SERVICE FEES 624100 3948179 3948179 3948179 -106214 -106214 898498 0 898498 898498 898498 224824 337225 193994 30830 30830 MERCHANDISE SALES 624110 121065 121065 OTHER REVENUE 624110 86780 86780 207845 11243244 3948179 0 1030959 642362 642362 305163 285653 19510 4634560 4217259 338373 78928 493175 449426 35519 8230 423404 385640 30915 6849 48187 151 48036 411474 1285 410189 21996 21996 946950 748651 193399 4900 101444 100881 563 645275 605103 29432 10740 2072307 1938473 130920 2914 261991 259177 2698 116 31337 21668 9669 112995 141 112854 212542 159652 44913 7977 354260 236381 106222 11657 EQUIPMENT 125316 43561 81755 ALLOWANCE FOR UNCOLLECT 53688 53688 165958 74603 91295 60 12064384 10170067 1739950 154367 1022816 933141 70833 106600 331682 175308 22435 0 247077 157574 3126893 2341080 738349 785813 16637747 13222325 19070939 15380761 1175443 1281463 961681 859767 68212 7726 223848 90538 500000 500000 932173 932173 3793145 3671667 X -3677901 -4657093 4525677 3698190 14430018 12667997 15277794 11709094 19070939 15380761 X -821140 -1118348 -1629212 X X 0 1 X 1 0 X 3969622 7025089 10580634 9136446 6264106 36975897 7944747 7824639 4203443 5549983 3948179 29470991 11914369 14849728 14784077 14686429 10212285 66446888 107813 107813 0 107813 107813 66339075 700167 1618334 1657216 840554 -106214 4710057 700167 1618334 1657216 840554 -106214 4710057 12614536 16468062 16441293 15526983 10106071 71156945 0.93230 0.90880 0.06620 0.08870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 14754183 95747 -778498 2286619 11784813 14406286 586206 435437 673746 14754183 14049271 37696 977385 658066 14406286 11794874 1277790 1618332 641725 14049271 12960168 101520 -566647 700167 11794874 1.00000 0 1 0 1173904 819387 354517 1835301 1464866 370435 117688 56827 60861 785813 BENEFICIAL INTEREST IN ENDOWMENT FUNDS 11784813 F BENEFICIAL INTEREST IN CHARITABLE REMAINDER UNITRUST 1437512 F 13222325 PAYABLE TO ENDOWMENT FUND 932173 932173 X 11099613 -1118348 1423086 193993 498731 10600882 642362 642362 11243244 13039101 1423086 193993 1617079 11422022 642362 642362 12064384 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: FEDERAL INCOME TAXES 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, 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. X X X X X 1 PLOTNICK AND ASSOCIATES 6315 WALNUT LAKE RD WEST BLOOMFIELD MI 48322 GOLF OUTINGS 0 377488 131561 245927 377488 131561 245927 FLORIDA GOLF 127826 109880 17946 16607 26088 DR. LARRY SILLS MEMORIAL 249662 46735 202927 18668 11 68688 1 184561 180610 3951 1500 5000 8520 48913 562049 337225 224824 1500 40275 34619 117601 193995 30829 1 SCHOLARSHIPS 1000 642362 REDUCED FEES FOR VARIOUS PROGRAMS SCHEDULE I, 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 JAMES ISSNER FORMER CEO 284231 0 0 0 0 0 0 0 2172 0 286403 0 0 0 X 1995 FAIR MARKET VALUE X 13417 FAIR MARKET VALUE X 1 25 FAIR MARKET VALUE X HOTEL ROOM RENTALS 2 11790 FAIR MARKET VALUE X MOVING SERVICES 1 4000 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): SCHEDULE M, PART 1, LINE 4 BOOKS AND PUBLICATIONS - BARBARA & JERRY COOK, MALCA & JEROME KATZ, RONALD BERMAN, BARBARA & DOUGLAS BLOOM, DON & PHYLLIS ROCHEN, FRANCINE & STEVEN MENKEN, RONA RONES, MARGIE WINSTON, KROGER COMPANY OF MICHIGAN, ANNE PERNICK, ARLENE & MARK RUBINSTEIN, JUDY & AKRAM YUNAS, MAIDA FRANK PORTNOY, HARVEY BLAVIN, LYNN KEIDAN, CHERI & DEAN VICTOR, NANCY & WILLIAM HANDELMAN, HARRIET SIDEN, LAURIE & HOWARD NOVETSKY, JOAN & ROBERT JAMPEL, JANET & DONALD SCHENK, DORSEY MENKEN, ADELINE LEVINE, CANDY & TERRY ROSEN, ALLISON & JEFF BERLIN, WENDY & GARY BICE, NANCY FISHMAN & RONNIE WILNER, BARBARA CANTOR LINE 5 CLOTHING & HOUSEHOLD GOODS - RUTH TEREBELO BLACKMAN, DETROIT MISSION STARS, HOMEDICS U.S.A., INC., STEPHEN KATES, JOHN CONSULTING, SPECIALTIES - APPLIANCE & PLUMBING FIXTURES, STAR TRAX EVENTS, REBECCA SILVERMAN, DAPHNE MURPHY, DEBORAH & RICHARD WARSH, DIET CENTER, MIRIAM & RONALD BERGMAN, TEVIAH ESTRIN, IIANA GLAZIER & LOWELL SCHMELTZ, BEVERLY & HOWARD STONE, BARNES & NOBLE, CAROL & KENNETH LAWRENCE, PAC PADDLES, PICKLEBALL GOODIES, HENRY FORD HEALTH SYSTEM, SCHEDULE M PART 1, LINE 19 FOOD INVENTORY - CRISPELLI'S BAKERY &PIZZARIA SCHEDULE M, PART 1, LINE 27 OTHER - THE BARONETTE RENAISSANCE, HOLIDAY INN EXPRESS- SOUTHFIELD SCHEDULE M, PART 1 LINE 28 OTHER - MARILYN & JERRY SOBLE. FORM 990, PART VI, SECTION A, LINE 2 MARTIN HOLLANDER AND TERRY HOLLANDER ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION A, LINE 3 ON FEBRUARY 6, 2014, THE JEWISH COMMUNITY CENTER (JCC) ENTERED INTO A MANAGEMENT AGREEMENT WITH THE JEWISH FEDERATION OF METROPOLITAN DETROIT (JFMD) AND THE UNITED JEWISH FOUNDATION OF METROPOLITAN DETROIT (UJF). THE GOALS OF THE AGREEMENT ARE TO ASSURE THE LONG-TERM FINANCIAL STABILITY OF THE JCC AND TO ASSURE THAT APPROPRIATE LONG-TERM, OPERATIONAL, FINANCIAL AND ACCOUNTING AND COMPLIANCE STANDARDS ARE PUT IN PLACE AT JCC. FORM 990, PART VI, SECTION A, LINE 7B ON FEBRUARY 6, 2014, THE JEWISH COMMUNITY CENTER (JCC) ENTERED INTO A MANAGEMENT AGREEMENT WITH THE JEWISH FEDERATION OF METROPOLITAN DETROIT (JFMD) AND THE UNITED JEWISH FOUNDATION OF METROPOLITAN DETROIT (UJF). THE GOALS OF THE AGREEMENT ARE TO ASSURE THE LONG-TERM FINANCIAL STABILITY OF THE JCC AND TO ASSURE THAT APPROPRIATE LONG-TERM, OPERATIONAL, FINANCIAL AND ACCOUNTING AND COMPLIANCE STANDARDS ARE PUT IN PLACE AT JCC. FORM 990, PART VI, SECTION B, LINE 11 THE CEO REVIEWS THE 990. IT IS THEN SENT TO THE EXECUTIVE COMMITTEE OF THE BOARD FOR REVIEW AND COMMENT PRIOR TO FILING. 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 COMMITIEE WILL REPORT ITS FINDINGS TO THE JCC OFFICERS. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITEE 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 XI, LINE 9: TRANSFER OF ENDOWMENT FUNDS DUE TO DISCONTINUED OPERATIONS -261,688. GIFT RESTRICTION BY DONORS -1,367,524. 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.