2016-04-15T13:05:16-05:00 2015-05-31 390859910 BAKER TILLY VIRCHOW KRAUSE LLP ONE TOWNE SQUARE SUITE 600 SOUTHFIELD MI 48076 990 2014-06-01 381358397 JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT JEWI 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 BRIAN D SIEGEL CEO 2486611000 2016-04-14 1 MICHAEL F FENBERG P01284396 2483727300 2016-04-14 2014 2016-08-17 19:52:53Z BRIAN D SIEGEL 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 18857923 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. 51 51 687 1325 0 0 6945067 10887791 8109316 5549983 2379139 416073 40312 1422247 17473834 18276094 781341 591940 0 0 7552066 6511838 21996 21996 222450 8167805 8495466 16523208 15621240 950626 2654854 19775092 19070939 6797502 3793145 12977590 15277794 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 3846573 44326 2085238 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. 1593766 374901 1886113 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. 1558517 172713 1578632 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. 4505076 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. 1698799 THERE WERE DISCONTINUED OPERATIONS FOR THE OAK PARK FACILITY THIS YEAR. THE FACILITY HAD EXPENSES BEFORE THE OPERATIONS WERE DISCONTINUED THAT ARE REPORTED ON THE RETURN. 6203875 13202731 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 88 0 1 687 1 0 0 0 0 1 1 1 1 0 0 X 51 51 1 1 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 0 0 MI X JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 FLORINE MARK PRESIDENT 2.00 X X 0 0 0 BRIAN D SIEGEL CHAIR, EXEC. COMM. 2.00 X X 0 0 0 ILANA GLAZIER VICE PRESIDENT 1.00 X X 0 0 0 HOWARD IWREY 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 CAROL WEINTRAUB FOGEL VICE PRESIDENT 1.00 X X 0 0 0 NATHAN UPFAL VICE PRESIDENT 1.00 X X 0 0 0 RICHARD ZUSSMAN 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 SCOTT SMALL EXEC. COMM. 1.00 X X 0 0 0 HBARRY LEVINE EXEC. COMM. 1.00 X X 0 0 0 MARTIN HOLLANDER EXEC. COMM. 1.00 X X 0 0 0 MIRIAM BERGMAN EXEC. COMM. 1.00 X X 0 0 0 STEVE LEFKOFSKY 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 HOWARD BROWN DIRECTOR 0.50 X 0 0 0 JEFFREY F BUDAJ DIRECTOR 0.50 X 0 0 0 STUART CARLIN 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 JANET GENDELMAN DIRECTOR 0.50 X 0 0 0 WILLIAM GOLDSTEIN DIRECTOR 0.50 X 0 0 0 DR SONIA GONTE DIRECTOR 0.50 X 0 0 0 MAL HILLMAN 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 ALLEN KESSLER DIRECTOR 0.50 X 0 0 0 SUSAN LUTZ DIRECTOR 0.50 X 0 0 0 ELISSA MILLER DIRECTOR 0.50 X 0 0 0 JEROLD R MINKIN DIRECTOR 0.50 X 0 0 0 DONNA PEARLMAN DIRECTOR 0.50 X 0 0 0 MICHAEL PHILLIPS DIRECTOR 0.50 X 0 0 0 RONA RONES DIRECTOR 0.50 X 0 0 0 EVELYN ROSEN DIRECTOR 0.50 X 0 0 0 MARILYN ROSNER 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 RYAN STEARN DIRECTOR 0.50 X 0 0 0 STEVEN TAPPER 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 FOREST LEVY WOLFE DIRECTOR 0.50 X 0 0 0 JAMES ISSNER CEO 50.00 X X 151470 0 0 MARK LIT FORMER EXEC DIRECTOR 40.00 X 110771 0 0 DAVID STONE ASSOC. EXEC. DIR. 50.00 X 113569 0 0 375810 0 0 2 1 1 0 PROFESSIONAL BUILDING MAINTENANCE 719 GRISWOLD DETROIT MI 48226 MAINTENANCE 694147 SACHSE COSNTRUCTION 1528 WOODWARD AVE STE 600 DETROIT MI 48226 COMMERCIAL CONSTRUCTION SERVICES 385974 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 FINANCIAL & ACCOUNTING SERVICES 304170 MILK & HONEY 1380 E JEFFERSON AVE DETROIT MI 48207 CATERING & FOOD SERVICE 193126 DURHAM TRANSPORTATION 2205 HOLLAND DRIVE BIRMINGHAM MI 48009 TRANSPORTATION 181896 7 1751345 9136446 10887791 PROGRAM SERVICE FEES 624100 5549983 5549983 5549983 840554 840554 897458 0 897458 897458 897458 424481 -424481 -424481 -424481 461381 157348 304033 304033 MERCHANDISE SALES 624110 169374 169374 OTHER REVENUE 624110 51382 51382 220756 18276094 5549983 0 1838320 591940 591940 760479 711591 29470 19418 4736386 4249005 390896 96485 554633 501776 41433 11424 460340 414477 35951 9912 44809 1074 42955 780 377867 9062 362222 6583 21996 21996 1474754 1069807 395579 9368 59539 50819 8297 423 1084574 1009087 59903 15584 1865272 1775345 87139 2788 299833 295657 3901 275 37399 25939 10691 769 125368 125368 434837 313259 108805 12773 384919 283645 90634 10640 RENT 1860587 1765812 91903 2872 EQUIPMENT 159513 50338 109175 ALLOWANCE FOR UNCOLLECT 107721 107721 178474 84098 94016 360 15621240 13202731 2196059 222450 1235273 1022816 659159 70833 239569 331682 20000 22435 273738 247077 3106287 2367938 2941067 738349 14406286 16637747 19775092 19070939 2550526 1175443 1101622 961681 58845 68212 1976336 223848 500000 1110173 932173 6797502 3793145 X -4224582 -3677901 3525168 4525677 13677004 14430018 12977590 15277794 19775092 19070939 X 2654854 -405113 1580725 -1530262 X X 0 1 X 1 0 X 3674401 3969622 7025089 10580634 9136446 34386192 6026572 7944747 7824639 4203443 5549983 31549384 9700973 11914369 14849728 14784077 14686429 65935576 70466 107813 178279 0 70466 107813 178279 65757297 1604461 700167 1618334 1657216 840554 6420732 1604461 700167 1618334 1657216 840554 6420732 11305434 12614536 16468062 16441293 15526983 72356308 0.90880 0.90090 0.08870 0.09650 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 14406286 586206 435437 673746 14754183 14049271 37696 977385 658066 14406286 11794874 1277790 1618332 641725 14049271 12960168 101520 -566647 700167 11794874 9066586 3322237 1209860 638515 12960168 0.97800 0.02200 1 0 1035868 761524 274344 2013592 1551941 461651 56827 54473 2354 738349 BENEFICIAL INTEREST IN ENDOWMENT FUNDS 14754183 F BENEFICIAL INTEREST IN CHARITABLE REMAINDER UNITRUST 1883564 F 16637747 PAYABLE TO ENDOWMENT FUND 932173 932173 X 19017110 -405117 1580725 1175608 17841502 434592 434592 18276094 15186648 157348 157348 15029300 591940 591940 15621240 PART IV, LINE 2B: THE JEWISH COMMUNITY CENTER ACTS AS FIDUCIARY FOR TWO ENTITIES, CANCER THRIVERS AND 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, 2015, 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. MANAGEMENT BELIEVES THE CENTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO MAY 31, 2012. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE -157,348. GRANTS 591,940. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 157,348. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS 591,940. X X X X X 1 PLOTNICK AND ASSOCIATES 6315 WALNUT LAKE RD WEST BLOOMFIELD MI 48322 GOLF OUTINGS 0 309517 21996 238136 309517 21996 238136 FLORIDA GOLF 115882 115882 22346 10831 DR. LARRY SILLS MEMORIAL GOLF 193635 193635 1750 12227 10092 14136 1 151864 151864 15660 14008 56298 461381 461381 1750 50233 24100 81265 157348 304033 1 SCHOLARSHIPS 1000 591940 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. 0 1 0 0 0 0 0 0 0 JAMES ISSNER CEO 151470 0 0 0 0 0 0 0 0 0 151470 0 0 0 MARK LIT FORMER EXEC DIRECTOR 110771 0 0 0 0 0 0 0 0 0 110771 0 0 0 DAVID STONE ASSOC. EXEC. DIR. 113569 0 0 0 0 0 0 0 0 0 113569 0 0 0 PART I, LINE 4B MARK LIT, EXECUTIVE DIRECTOR PARTICIPATES IN A 457(F) DEFERRED COMPENSATION PLAN. UNDER THIS AGREEMENT THE BALANCE, INCLUDING EARNINGS, IN A LUMP SUM WITHIN THIRTY DAYS AFTER THE FIRST TO OCCUR OF THE FOLLOWING DEFERRAL PAYMENT EVENTS. THE EXPIRATION OF HIS EXTENDED EMPLOYMENT PERIOD (ON MAY 31, 2014); HIS DEATH: OR HIS TERMINATION OF EMPLOYMENT DUE TO QUALIFYING DISABILITY. ON JUNE 30, 2014 MARK LIT WAS PAID THE BALANCE OF HIS DEFERRED COMPENSATION ACCOUNT, IN THE AMOUNT OF $330,904, DUE TO THE EXPIRATION OF HIS EXTENDED EMPLOYMENT PERIOD ON MAY 31, 2014. X 78423 FAIR MARKET VALUE X 10 41184 FAIR MARKET VALUE X THEATRE RENTAL 1 40000 FAIR MARKET VALUE X LEGAL SERVICES 1 25369 FAIR MARKET VALUE X SECURITY SERVICES 1 8424 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): SCHEDULE M, PART 1, LINE 5 CLOTHING & HOUSEHOLD GOODS - STAR2STAR, GOLDSTAR PRODUCTS, NFWB YOUTH BASEBALL & SOFTBALL, THE FORBES COMPANY, LLC., MICROSOFT CORPORATION, SHARON CARTER, CUTCO CORPORATION, MILLERS ARTIST SUPPLIES, CO., JOHNNY POMODORO'S FRESH MARKET, AJM PACKAGING CORPORATION, BARRY WESLEY, ABA COMMUNICATIONS, VITAL SIGNS INC., LASH RUBIN ORTHODONTICS, DR. MICHAEL REICH, DR. JON KRAWITZ, STAR TRAX EVENTS SCHEDULE M PART 1, LINE 19 FOOD INVENTORY - K. LEFKOFSKY & VIENNA, SYSCO DETROIT, UNITED MEAT & DELI, SHERWOOD FOOD DISTRIBUTORS, A TO Z VENDING & COFFEE, ESKIMO JACKS, WHOLE FOODS MARKET, LIPARI FOODS LLC, COCA-COLA SCHEDULE REFRESHMENTS, COMSOURCE, INC. SCHEDULE M, PART 1, LINE 25 OTHER - THE FOX THEATRE SCHEDULE M, PART 1, LINE 26 OTHER - HONIGMAN MILLER SCHWARTZ AND COHN L.L.P. SCHEDULE M, PART 1, LINE 27 OTHER - GUARDIAN GUARD SERVICES 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 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 XI, LINE 9: IMPAIRMENT LOSS -1,530,262. 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.