2016-02-15T00:00:00-06:00 2015-05-31 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2014-06-01 382693397 JSL FOUNDATION JSLF 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 NANCY S HEINRICH MANAGING DIRECTOR 2489674240 2016-02-12 1 TINA M PETERS CPA P00904574 2483522500 2014 2016-08-17 19:52:53Z NANCY S HEINRICH 15000 WEST TEN MILE ROAD OAK PARK MI 48237 6003292 0 X WWW.JSLMI.ORG X 1986 MI TO PROVIDE SUPPORT TO JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 29 29 0 46 0 0 3205606 5227831 0 0 384799 480972 138119 203415 3728524 5912218 3643994 2370612 0 0 0 0 0 0 406558 468096 1647908 4112090 4018520 -383566 1893698 12038385 16052666 83340 765200 11955045 15287466 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 2370612 2370612 TO PROVIDE SUPPORT TO JEWISH SENIOR LIFE OF METROPOLITAN DETROIT AND OTHER RELATED ENTITIES. 2370612 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 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 29 29 1 0 0 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 NANCY SIEGEL HEINRICH IMMEDIATE PAST PRESIDENT 1.00 8.00 X X 0 0 0 ROBIN KAUFMAN TREPECK VICE PRESIDENT 1.00 8.00 X X 0 0 0 LOWELL SALESIN 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 FREDERICK BLECHMAN EXECUTIVE COMMITTEE CHAIR 1.00 8.00 X 0 0 0 ELAINE J BERESH DIRECTOR 1.00 8.00 X 0 0 0 NANCY SOLWAY DIRECTOR 1.00 8.00 X 0 0 0 RICHARD BRODER DIRECTOR 1.00 8.00 X 0 0 0 MOLLY CHERNOW DIRECTOR 1.00 8.00 X 0 0 0 LEO EISENBERG DIRECTOR 1.00 8.00 X 0 0 0 MICHAEL EIZELMAN DIRECTOR 1.00 8.00 X 0 0 0 CAROL WEINTRAUB FOGEL DIRECTOR 1.00 8.00 X 0 0 0 NEIL GOROSH DIRECTOR 1.00 8.00 X 0 0 0 SUSAN HAROLD DIRECTOR 1.00 8.00 X 0 0 0 MARK HAUSER DIRECTOR 1.00 8.00 X 0 0 0 JASON HIRSCH DIRECTOR 1.00 8.00 X 0 0 0 MARK KOWALSKY DIRECTOR 1.00 8.00 X 0 0 0 DEBORAH ROSENTHAL DIRECTOR 1.00 8.00 X 0 0 0 LEA LUGER DIRECTOR 1.00 8.00 X 0 0 0 STEPHEN SWARTZ DIRECTOR 1.00 8.00 X 0 0 0 CINDY SCHWARTZ DIRECTOR 1.00 8.00 X 0 0 0 DAVID SCHWARTZENFELD DIRECTOR 1.00 8.00 X 0 0 0 HOWARD TAPPER DIRECTOR 1.00 8.00 X 0 0 0 KEN GOSS DIRECTOR 1.00 8.00 X 0 0 0 YUDI ROSENZWEIG DIRECTOR 1.00 8.00 X 0 0 0 CHARLES SCHWARTZ DIRECTOR 1.00 8.00 X 0 0 0 LAURENCE S TISDALE DIRECTOR 1.00 8.00 X 0 0 0 ROCHELLE UPFAL CEO 3.80 33.70 X 0 184588 24802 BARBRA GILES ASSOCIATE DIRECTOR 3.80 33.70 X 0 88573 20395 DIANE ACKERMAN ASSOCIATE DIR. OF RESIDENTIAL COMM 3.80 33.70 X 0 46527 11471 JENNIE KLEPINGER CFO 3.80 33.70 X 0 90032 7126 CAROL ROSENBERG FORMER DIRECTOR/CONSULTANT 0.00 37.50 X 0 156989 5080 0 566709 68874 0 1 1 0 0 653558 4574273 5227831 480972 480972 55807 0 55807 55807 55807 224389 91074 133315 133315 MISCELLANEOUS REVENUE 900099 14293 14293 14293 5912218 0 0 684387 2370612 2370612 1230750 1230750 10600 10600 1180 1180 32873 32873 3602 3602 164 164 99414 99414 ACTIVITIES 171921 171921 SUPPLIES 35775 35775 REPAIRS AND MAINTENANCE 34731 34731 CONTRACTS 24715 24715 2183 2183 4018520 2370612 1241350 406558 419920 1229103 106670 2291837 40368 26441 582770 356873 14250 611105 357060 340882 254045 10485615 11817957 62160 62160 12038385 16052666 43937 764637 39403 563 83340 765200 X 2694685 5088348 1765326 2748082 7495034 7451036 11955045 15287466 12038385 16052666 X 1893698 59549 1379174 X X 0 1 X 1 0 X 790736 1667249 1493240 3205606 1341831 8498662 790736 1667249 1493240 3205606 1341831 8498662 4373082 4125580 373502 317677 351812 439323 536779 2019093 163983 238911 187406 149275 238682 978257 11496012 0.35890 0.38070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8485461 150 1398072 480972 9402711 7900655 110325 859280 384799 8485461 5077223 2258585 865224 300377 7900655 5344614 -267391 5077223 5070626 273988 5344614 1.00000 1 0 1 1 597944 357060 240884 13160 13160 254045 X 7350941 59549 1379174 1438723 5912218 0 5912218 4018520 0 4018520 0 4018520 PART V, LINE 4: JSL FOUNDATION USES ITS ENDOWMENT FUNDS TO PROMOTE ACTIVITIES CONSISTENT WITH THE CHARITABLE MISSION OF THE ORGANIZATION. PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION 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 FOUNDATION AND HAS CONCLUDED THAT AS OF MAY 31, 2015 AND 2014, 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 FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST OF ENDOWMENT FUNDS 917,250. MERGER OF AUXILIARY FOR JEWISH SENIOR LIFE 461,924. 8/80 PROGRAM 152781 152781 21111 37579 HOLOCAUST FILM FESTIVAL 59678 59678 504 3880 15000 9329 1 11930 11930 3671 224389 224389 504 24991 15000 50579 91074 133315 0 JEWISH HOME AND AGING SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 381358398 501(C)(3) 577631 TO SUPPORT RESIDENT SUBSIDIES AT FLEISCHMAN RESIDENCE. JEWISH HOME SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 382710545 501(C)(3) 1125106 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) 667875 TO SUPPORT THE ORGANIZATION 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. 0 0 0 0 0 0 0 0 0 ROCHELLE UPFAL CEO 0 184588 0 0 0 0 0 7384 0 17418 0 209390 0 0 CAROL ROSENBERG FORMER DIRECTOR/CONSULTANT 0 156989 0 0 0 0 0 0 0 5080 0 162069 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 FORM 990, PART VI, SECTION A, LINE 2 NANCY SIEGEL HEINRICH AND MICHAEL EIZELMAN, BUSINESS RELATIONSHIP 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 BOARD OF DIRECTORS DELEGATED THE RESPONSIBILITY OF REVIEWING THE FORM 990 TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWED THE RETURN WITH THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. 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 2014. 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 917,250. MERGER OF AUXILIARY FOR JEWISH SENIOR LIFE 461,924. 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 667875 ACTUAL COSTS INCURRED JAS HECHTMAN I NON-PROFIT CORPORATION D 75000 ACTUAL COSTS INCURRED JEWISH HOME AND AGING SERVICES B 577631 ACTUAL COSTS INCURRED JAS NON-PROFIT CORPORATION VI C 303558 ACTUAL CASH RECEIVED JFA NON-PROFIT HOUSING CORPORATION C 350000 ACTUAL CASH RECEIVED JEWISH HOME SERVICES B 1035406 ACTUAL COSTS INCURRED JEWISH APARTMENTS & SERVICES D 6555 ACTUAL COSTS INCURRED