2016-02-15T00:00:00-06:00 2015-05-31 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2014-06-01 383487987 JAS NON-PROFIT HOUSING CORPORATION VI JASN 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 NANCY S HERINRICH MANAGING DIRECTOR 2489674240 2016-02-12 1 TINA M PETERS CPA P00904574 2483522500 2014 2016-08-17 19:52:53Z MEER NANCY S HERINRICH 15000 WEST TEN MILE ROAD OAK PARK MI 48237 3641183 0 X WWW.JSLMI.ORG X 1999 MI 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. 29 29 0 46 0 0 192944 155952 3348972 3242965 252559 221459 20571 20807 3815046 3641183 560700 348258 0 0 713039 698287 0 0 0 2720906 2749828 3994645 3796373 -179599 -155190 20886295 19960656 14187184 13361343 6699111 6599313 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 2724657 348258 3147877 PROVIDES SAFE, SANITARY HOUSING FOR THE ELDERLY AND ENHANCES THEIR QUALITY OF LIFE WITH CONGREGATE AND SUPPORTIVE SERVICES, INCLUDING MEALS AND ACTIVITIES. THE PROGRAM MAINTAINS APPROXIMATELY 200 APARTMENTS FOR SENIORS. 100692 100692 RESIDENT SERVICES COORDINATOR - SERVICE COORDINATORS ARE AN INTEGRAL PART OF RESIDENTIAL COMMUNITIES THAT HOUSE FAMILIES, ELDERS AND PERSONS WITH DISABILITIES. THEY LINK RESIDENTS WITH SUPPORTIVE SERVICES ALLOWING THEM TO MAINTAIN SELF SUFFICIENCY IN THEIR HOMES. SOME OF THE TYPICAL SERVICES ARRANGED ON BEHALF OF THE RESIDENTS INCLUDE: MEALS, TRANSPORTATION, HEALTH CARE, AND HOMEMAKING AS WELL AS OTHER HEALTH AND SUPPORTIVE SERVICES. SERVICE COORDINATORS ALSO PROVIDE GROUP SUPPORTIVE INTERVENTIONS, ONGOING GRIEF COUNSELING AND CRISIS INTERVENTION FOR RESIDENTS, FAMILIES AND THE GREATER COMMUNITY. 2825349 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 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 0 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 HERINRICH 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 JASON HIRSCH DIRECTOR 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 MARK KOWALSKY DIRECTOR 1.00 8.00 X 0 0 0 DEBROAH 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 LAURENCE S TISDALE 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 ROCHELLE UPFAL CEO 3.80 33.80 X 0 184588 24802 BARBRA GILES ASSOCIATE DIRECTOR 3.80 33.80 X 0 88573 20395 DIANE ACKERMAN ASSOCIATE DIRECTOR OF RESID. COMM 3.80 33.80 X 0 46527 11471 JENNIE KLEPINGER CFO 3.80 33.80 X 0 90032 7126 CAROL ROSENBERG FORMER DIRECTOR/CONSULTANT 0.00 37.50 X 0 156989 5080 0 566709 68874 0 1 1 0 JEWISH HOME SERVICES INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 MANAGEMENT SERVICE 313688 1 155952 155952 TENANT RENTAL INCOME 532000 3227762 3227762 LAUNDRY INCOME 812300 8688 8688 TENANT CHARGES 812900 3440 3440 APT CLEANING FEE 812900 3075 3075 3242965 221459 221459 20807 0 20807 20807 20807 3641183 3248569 0 236662 348258 348258 520795 152950 367845 15694 5022 10672 115121 36839 78282 46677 14937 31740 313688 313688 98410 98410 9000 9000 204454 204454 16659 16659 209721 168853 40868 454275 454275 3860 3860 490941 490941 745879 745879 REPAIRS AND MAINTENANCE 161814 161814 ACTIVITIES 19200 19200 BOND COST 18378 18378 VEHICLE & EQUIPMENT 3549 3549 3796373 2825349 971024 0 2908436 2598500 6163 6851 1086823 993302 83885 73155 23405168 13340078 10587685 10065090 5883944 5893906 329359 329852 20886295 19960656 181877 240333 12700000 11900000 1305307 1221010 14187184 13361343 X 2769797 2727325 2751784 2694458 1177530 1177530 6699111 6599313 20886295 19960656 X -155190 24946 30446 X X 0 1 X 1 0 X 170531 259345 292193 192944 155952 1070965 3171510 3250051 3282475 3352372 3248569 16304977 10123 14067 17171 15203 56564 3342041 3519519 3588735 3562487 3419724 17432506 0 0 0 17432506 121787 347644 202727 252559 221459 1146176 121787 347644 202727 252559 221459 1146176 13442 1939 1032 16413 3477270 3869102 3792494 3815046 3641183 18595095 0.93750 0.94160 0.06160 0.05670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3929314 130218 187544 3871988 3840591 304100 215377 3929314 3445893 564062 169364 3840591 3860468 -187895 226680 3445893 3500998 559902 200432 3860468 0.30410 0.69590 1 0 1000000 1000000 18474318 9703360 8770958 3930850 3636718 294132 10065090 SHORT TERM INVESTMENTS HELD BY UNITED JEWISH FEDERATION 948403 F BENEFICIAL INTEREST IN ENDOWMENT FUNDS HELD BY UNITED JEWISH FEDERATION 3871988 F HOLDING ACCOUNT 1073515 F 5893906 SECURITY AND KEY DEPOSITS 309946 FAIR MARKET VALUE OF INTEREST RATE SWAPS 911064 1221010 X 3696575 24946 30446 55392 3641183 0 3641183 3796373 0 3796373 0 3796373 PART V, LINE 4: THE ENDOWMENT FUNDS ARE MAINTAINED TO PROVIDE A PERMANENT SOURCE OF INCOME FOR THE OPERATION 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 ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION 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 ORGANIZATION 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 ORGANIZATION 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 INTEREST RATE SWAP 87,772. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS -57,326. 0 JFA NON-PROFIT HOUSING CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382996765 501(C)(3) 44700 TO SUBSIDIZE PROGRAM INCOME JSL FOUNDATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382693397 501(C)(3) 303558 TO SUBSIDIZE PROGRAM INCOME 2 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 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 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). IF AN ISSUE WERE TO ARISE, THE BOARD WOULD ASSESS IF THERE WAS A CONFLICT AND DETERMINE THE PROPER WAY TO MOVE FORWARD. 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, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN FMV OF SWAP 87,772. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS -57,326. FORM 990, PART XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. ADDITIONAL AUDIT COMMITTEE MEMBERS WERE ADDED. 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 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 & 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 JSL FOUNDATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382693397 SUPPORT FOR JEWISH SENIOR LIFE OF METRO DETROIT MI 501(C)(3) LINE 7 JEWISH SENIOR LIFE OF METRO DETROIT 1 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 HOME SERVICES, INC. MI N/A C 0 PRENTIS I JSL LDHA GENERAL PARTNER LLC 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 1 1 0 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 JFA NON-PROFIT HOUSING CORPORATION A 33422 ACTUAL COST INCURRED JEWISH APARTMENTS AND SERVICES INC P 748472 ACTUAL COST INCURRED JEWISH HOME SERVICES INC M 313688 ACTUAL COST INCURRED JSL FOUNDATION B 303588 ACTUAL COST INCURRED JFA NON-PROFIT HOUSING CORPORATION D 993302 ACTUAL COST INCURRED JFA NON-PROFIT HOUSING CORPORATION B 44700 ACTUAL COST INCURRED