2016-05-16T12:51:49-05:00 2015-06-30 420714325 RSM US LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 60606 990 2014-07-01 362727597 Council for Jewish Elderly COUN 7735081000 3003 West Touhy Avenue Chicago IL 60645 Thomas Lockwood Vice President/CFO 7735081000 2016-05-16 1 Zack Fortsch P00052725 3126343400 2014 2016-08-17 19:52:53Z CJE Seniorlife Mark Weiner 3003 West Touhy Avenue Chicago IL 60645 59648719 0 X www.CJE.net X 1972 IL The mission of CJE SeniorLife is to facilitate independence of older adults and to enhance quality of life by advocating on their behalf and by offering programs and services throughout the continuum of care for individuals, families and the community. CJE SeniorLife (CJE) is a diversified and innovative eldercare organization that responds to the needs of individuals and their families through 1) healthcare, supportive resources, life enrichment, and applied research and education. Grounded in Jewish values, CJE is committed to serving older adults and families of all faiths, persuasions and ethnicities. The majority of our clients live close to or below the poverty level;two-thirds receive free or subsidized services. Individuals with the ability to pay are charged a market-rate fee. Each year, CJE programs benefit 24,000 clients and caregivers throughout the Chicago metropolitan area. Most participants reside in Chicago's north side neighborhoods and its north and northwest suburbs. 55 55 1043 2009 0 0 11769493 10469608 42155474 44128508 515170 1122377 38507 -21908 54478644 55698585 0 0 0 0 33205188 33365572 0 0 423155 20611207 23862739 53816395 57228311 662249 -1529726 69449179 66562433 77972707 78634986 -8523528 -12072553 X The mission of CJE SeniorLife (CJE) is to facilitate independence of older adults and to enhance quality of life by advocating on their behalf and by offering programs and services throughout the continuum of care for individuals, families and the community. 0 0 22154812 21412779 Lieberman Center for Health and Rehabilitation is a skilled nursing care residence (accepting Medicaid, Medicare and Private Pay) offering long-term care, Alzheimer's Special Care Unit, short-term rehabilitation, and hospice/end of life care. In the past year, Lieberman provided person-focused skilled nursing care to more than 300 elderly residents (average age: 89) while also providing life enrichment opportunities. Most notable are its award-winning creative art therapies that focus on building personal connections and improving communication skills. Lieberman has extremely high staff to client ratios compared to other (nationally-ranked) nursing home facilities. Lieberman's Haag Pavilion for short-term rehabilitation annually serves 370 individuals recovering from an acute illness, injury or exacerbation of a disease. At an average stay of 3 weeks, Haag Pavilion exceeds the standard for returning patients (with increasing medical complexity due to their more advanced age) to their prior level of functioning before the illness or injury. Lieberman closely monitors its outcomes through a variety of measures to ensure that it meets or exceeds the regional and national averages of re-hospitalization rates, improved functional abilities, falls data, and house acquired pressure ulcers. 11738107 5434268 CJE SeniorLife offers community-based services to alleviate the difficulties that may arise when someone chooses to "age in place." Primary services include Personal Care, Senior Transportation, Home Delivered Meals, Adult Day Services, and Consumer Assistance with obtaining supportive resources and affordable housing, and solving problems including those related to health insurance, Medicare and Medicaid. CJE also provides workshops for community older adults on chronic conditions, maintaining mobility and aging well. 9361495 10712730 The Weinberg Community for Senior Living is home to 220 older adults at either Gidwitz Place for Assisted Living or The Friend Center for Alzheimer's Care, one of the first and largest assisted living residences in the state. The Weinberg Community is a safe, yet stimulating environment for older adults who need additional assistance with everyday tasks like medication reminders, bathing or housekeeping. Residents also have many opportunities to participate in socialization and life enrichment activities. Though primarily for a private pay population, approximately 30% of residents receive some type of financial assistance through a CJE-sponsored scholarship program, donor funds or state government subsidy. 5505714 6568731 CJE Independent Housing is for seniors who can live independently. Six apartment buildings (Farwell House, Jarvis House, Krasnow Residence, Swartzberg House, Village Center, and Robineau Residence) are HUD funded. A seventh apartment building offers below market rate rents. 5505714 6568731 48760128 1 1 0 1 0 0 0 0 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 117 0 1 1043 1 0 0 0 0 0 1 1 0 0 0 0 0 X 55 55 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IL X Thomas Lockwood 7735081000 3003 West Touhy Avenue Chicago IL 60645 Stephen Sandler Chair 1.00 X X 0 0 0 Judy L Smith Vice Chair 1.00 X X 0 0 0 Alan M Ellenby Treasurer 1.00 X X 0 0 0 Vicki E Pines Secretary 1.00 X X 0 0 0 Alan I Greene Director 1.00 0.30 X 0 0 0 Allan Goldstein Director 1.00 X 0 0 0 Arnold F Brookstone Director 1.00 X 0 0 0 Barbara A Gilbert Director 1.00 0.30 X 0 0 0 Bruce J Lederman Director 1.00 X 0 0 0 Carlton R Resnick Director 1.00 X 0 0 0 Charles M Bley Director 1.00 X 0 0 0 Daniel N Epstein Director 1.00 X 0 0 0 David M Rosenberg Director 1.00 X 0 0 0 Dennis J Carlin Director 1.00 X 0 0 0 Dennis Kleper Director 1.00 X 0 0 0 Dianne Tesler Director 1.00 X 0 0 0 Gila J Bronner Director 1.00 X 0 0 0 Harvey R Kallick Director 1.00 X 0 0 0 Jack M Levin Director 1.00 X 0 0 0 James C Mills Director 1.00 X 0 0 0 James M Feldman Director 1.00 X 0 0 0 Jeff Graff Director 1.00 X 0 0 0 Jeffrey L Fried Director 1.00 X 0 0 0 John E Pomeranz Director 1.00 X 0 0 0 Jordan C Berger Director 1.00 X 0 0 0 Judith Wright Whellan Director 1.00 X 0 0 0 Kalman Wenig Director 1.00 X 0 0 0 Kenneth F Lorch Director 1.00 0.30 X 0 0 0 Leonard A Worsek Director 1.00 X 0 0 0 Leslie Markman-Stern Director 1.00 X 0 0 0 Linda Soreff Siegel Director 1.00 X 0 0 0 Mally Z Rutkoff Director 1.00 X 0 0 0 Marc L Berman Director 1.00 0.30 X 0 0 0 Marci Shapiro Director 1.00 X 0 0 0 Margo Fried Oberman Director 1.00 X 0 0 0 Marilyn Altman Director 1.00 X 0 0 0 Mark Grazman Director 1.00 X 0 0 0 Marshall S Yablon Director 1.00 X 0 0 0 Mary Kaltman Director 1.00 X 0 0 0 Michael D Blum MD Director 1.00 X 0 0 0 Michael E Koen Director 1.00 X 0 0 0 Randi S Urkov Director 1.00 X 0 0 0 Richard M Kohn Director 1.00 X 0 0 0 Robert Bernstein Director 1.00 X 0 0 0 Robert L Schlossberg Director 1.00 X 0 0 0 Sam Brilliant Director 1.00 X 0 0 0 Sherwin J Stone Director 1.00 X 0 0 0 Sheryl Oberman Director 1.00 X 0 0 0 Steve Drucker Director 1.00 X 0 0 0 Steven Rogin Director 1.00 X 0 0 0 Susan A Reese Director 1.00 X 0 0 0 Susan Segal Director 1.00 X 0 0 0 Terri Freeman Director 1.00 X 0 0 0 Vern Gideon Director 1.00 X 0 0 0 William I Goldberg Director 1.00 X 0 0 0 Mark Weiner President & CEO 38.00 0.30 X 320998 0 72339 Joseph Atkin Executive VP & CFO 38.00 X 275662 0 35158 Laura Prohov VP Community Services 38.00 X 162837 0 46522 William Casper VP Residential Services 38.00 X 224695 0 59535 Carole Klein-Alexander VP Marketing 38.00 X 140571 0 54814 Donna Pezzuto VP Healthy Aging 38.00 X 131181 0 69881 Ronald Benner Director Lieberman Center 38.00 X 140759 0 16388 Ronald Roman VP Human Resources 38.00 X 151988 0 24085 Virginija Davis Registered Nurse 62.70 X 146941 0 7209 1695632 0 385931 15 0 1 0 Morrison Management Specialists 4721 Morrison Dr Suite 300 Mobile AL 36609 Food Services 3176866 Simply Rehab 3340 Dundee Road Suite 2N3 Northbrook IL 60062 Therapy Services 1711597 Aramark Corporation 24863 Network Place Chicago IL 60673 Facilities Management Services 989776 Omnicare of Northern Illinois 2313 S Mount Prospect Road Des Plaines IL 60018 Pharmacy Services 672447 Tolan Construction Company 666 Dundee Road Northbrook IL 60062 Construction Services 208228 16 404070 10065538 62000 10469608 Lieberman Center 623000 21412779 21412779 Weinberg Community 623000 10712730 10712730 CJE Independent Housing 623000 6568731 6568731 CJE Senior Life Programs 623000 5434268 5434268 44128508 366346 366346 4478457 3722426 756031 756031 756031 205800 404070 227708 -21908 -21908 55698585 44128508 0 1100469 1197746 1197746 24767218 21972304 2490101 304813 1201153 802347 373607 25199 4331991 3765542 537863 28586 1867464 1565399 280024 22041 154305 88668 65637 102648 61588 41060 25216 25216 5605931 5028366 577565 3335862 2458118 835228 42516 4365759 3854034 511725 1766330 1239892 526438 3413449 3028316 385133 696957 650085 46872 Food Service Costs 2211881 2211522 359 Repairs & Maintenance 1147140 1052069 95071 Illinois Provider Tax 514605 514605 Bad Debt Expense 442057 442057 80599 80599 57228311 48760128 8045028 423155 1353642 1294966 2623636 1630641 6775357 6111150 1071991 776795 71162383 37443197 32397038 33719186 24646381 22563748 581134 465947 69449179 66562433 7947165 7942181 34770000 41072188 1354948 1522666 14524399 8988901 19376195 19109050 77972707 78634986 X -13448970 -15409342 4925442 3336789 -8523528 -12072553 69449179 66562433 X -1529726 -902956 -1116343 X 0 1 X 1 1 1 X 10222817 10972657 13688415 11769493 10469608 57122990 10222817 10972657 13688415 11769493 10469608 57122990 57122990 179885 165324 212521 263895 366346 1187971 103551 104820 5942 214313 58525274 213080666 0.97600 0.97950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 0 0 1 4690 0 1 25216 29906 0 Part II-B, Line 1: Lobbying expenses of $6,712 for a Washington lobbyist and $18,504 for a Springfield lobbyist. 0 1 X 23704421 1095768 213553 3482376 21531366 19786626 3088773 3411213 2582191 23704421 20213368 1490771 1869940 3787453 19786626 21375013 4111893 185265 5458803 20213368 21055225 464240 3301186 3445638 21375013 0.92440 0.00000 0.07560 0 1 1 1940467 1940467 60692576 32846350 27846226 7496083 3819796 3676287 1033257 777051 256206 33719186 Board Designated - Pooled Fund Investments 553331 F Endowment Foundation Pooled Fund Investments 21531366 F Bond Indenture 479051 F 22563748 Bond Interest Rate Swap Liability 4337192 Due to JFMC Facilities Corporation 14659548 Accrued Interest 112310 19109050 X 54741757 -902956 -53872 -956828 55698585 0 55698585 58290782 1062471 1062471 57228311 0 57228311 Part IV, Line 2b: CJE collects and holds refundable security deposits from its residents to cover expenses of any repairs or damages to the premises greater than normal "wear and tear." In addition, CJE holds and manages spending funds for some of its residents. Part V, Line 4: The endowment funds, which includes both Board designated and temporarily restricted funds, were established over a period of several years via donations and bequests received from donors' estates. Distributions are made from the endowment funds on an annual basis and transferred to CJE SeniorLife's undesignated fund to support operations and capital improvements. The endowment fund distributions are computed using a formal spending policy that has been approved by the Board of Directors. Part X, Line 2: Council for Jewish Elderly (CJE), an Illinois not-for-profit corporation, and its controlled affiliates are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. CJE files a Form 990 (Return of Organization Exempt from Income Tax) annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the "more likely than not" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of and during years ended June 30, 2015 and 2014, there were no unrecognized tax benefits identified and recorded as liabilities. Forms 990 filed by CJE are subject to examination by the Internal Revenue Service (IRS) up to three years from the extended due date of each return. Forms 990 filed by CJE are no longer subject to examination for the years ended June 30, 2011 and prior. Part XI, Line 2d - Other Adjustments: Net Change in Fair Value of Interest Rate Swaps -53,872. Part XII, Line 2d - Other Adjustments: Karmel Carrying Cost 1,062,471. Annual Dinner Event 609870 404070 205800 106714 92648 28346 609870 404070 205800 106714 92648 28346 227708 -21908 X 1 1 X X X 0 0 0 0 0 0 0 0 0 Mark Weiner President & CEO 317901 0 0 0 3097 0 62648 0 9691 0 393337 0 0 0 Joseph Atkin Executive VP & CFO 269637 0 0 0 6025 0 25525 0 9633 0 310820 0 0 0 Laura Prohov VP Community Services 162837 0 0 0 0 0 36324 0 10198 0 209359 0 0 0 William Casper VP Residential Services 223883 0 0 0 812 0 50064 0 9471 0 284230 0 0 0 Carole Klein-Alexander VP Marketing 138579 0 0 0 1992 0 36834 0 17980 0 195385 0 0 0 Donna Pezzuto VP Healthy Aging 131181 0 0 0 0 0 61512 0 8369 0 201062 0 0 0 Ronald Benner Director Lieberman Center 140759 0 0 0 0 0 9419 0 6969 0 157147 0 0 0 Ronald Roman VP Human Resources 151051 0 0 0 937 0 17048 0 7037 0 176073 0 0 0 Virginija Davis Registered Nurse 146941 0 0 0 0 0 0 0 7209 0 154150 0 0 0 Part I, Line 1a Mark Weiner, Joseph Atkin, Laura Prohov, Ronald Roman, Carole Klein-Alexander, Donna Pezzuto, and William Casper received the following non-taxable benefit: Tax gross-up payments A Colorado Educational and Cultural Facilities 840896727 NoneAvail 2010-01-12 7500000 Refinance IDHA Series 2004 Multifamily Housing 0 0 0 B Colorado Educational and Cultural Facilities 840896727 NoneAvail 2012-01-01 23555000 Refinance prior bonds issued 0 0 0 C Colorado Educational and Cultural Facilities 840896727 NoneAvail 2014-10-01 13712188 Refinance prior bonds issued 0 0 0 A 740000 7500000 150000 695753 6654247 2010 1 0 1 1 B 2955000 23555000 60000 23495000 2012 1 0 1 1 C 13712188 105594 13606594 2014 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 0 0 1 1 1 Wells Fargo & Co 21.000000000000 0 0 0 0 1 B 0 1 0 0 1 1 JP Morgan Chase Bank NA 14.000000000000 0 0 0 0 1 C 0 1 0 0 1 1 JP Morgan Chase Bank NA 25.000000000000 0 0 0 0 1 A 1 B 1 C 1 Date Rebate Computation Performed Issuer Name: Colorado Educational and Cultural Facilities Date the Rebate Computation was Performed: 01/12/2015 Schedule K, Part I, Column (e) & Schedule K, Part, II, Line 3 The difference between issue price in Part I, Column (e) and the total proceeds of issue in Part II, Line 3 is investment income earned on bond escrow before the bond proceeds were expended. X 2 62000 FMV 0 0 0 0 Part I, Column (b): The organization is reporting the number of items received. Form 990, Part VI, Section A, line 6 Every person who is a member of the Jewish Federation of Metropolitan Chicago shall be a member. Form 990, Part VI, Section A, line 7a At each election of Elected Directors, each member shall have one vote for as many persons as there are Elected Directors to be elected. Form 990, Part VI, Section B, line 11 Completed sections of the IRS Form 990 were first reviewed by the Administrative, Compensation and Governance Committees. A subsequent final review of the entire return was made by the Audit Committee. Recommended committee revisions were made if necessary and the Form 990 was sent to the entire board for approval prior to filing. Form 990, Part VI, Section B, line 12c A conflict of interest questionnaire is circulated to all Board members and key employees on an annual basis. This process is managed by CJE's President and CEO and Vice President of Human Resources who ensures all questionnaires are completed. The completed questionnaires are reviewed by management and any conflicts are disclosed to the Board of Directors. If a Director does have a conflict or business relationship with CJE, he or she is required to refrain from any vote or active participation in any matter in which such Key Individual or any member of his or her family may have a financial interest. Form 990, Part VI, Section B, line 15 CJE has an Executive Compensation Committee that approves compensation for the President and CEO and Executive Vice President which is comprised of the Board Chair, Past Chair, Vice Chair, and up to three other appointed Directors. The Committee uses comparable data from other non-profit organizations to ensure compensation for the President and CEO and Executive Vice President is consistent with the market, including but not limited to annual surveys from the Association of Jewish Aging Services (AJAS) and American Association of Homes and Services for the Aging (AAHSA). The process for determining the compensation is documented. CJE also has a staff Compensation Committee that approves compensation for all other Officers and Key Employees which is comprised of the President and CEO, Executive Vice President, and the Vice President of Human Resources . The Committee uses comparable data from other non-profit organizations to ensure compensation for all other Officers and Key Employees is consistent with the market, including but not limited to annual surveys from the Life Services Network (LSN) and American Association of Homes and Services for the Aging (AAHSA). The process for determining the compensation is documented. Form 990, Part VI, Section C, line 19 The organization's Form 990, governing documents, conflict of interest policy and audited financial statements are made available to all volunteer members of the Board of Directors. With regards to the general public, the organization provides these documents upon request for the same period of time as set forth in IRC section 6104(d). Form 990, Part XI, line 9: Net Change in Fair Value of Interest Rate Swaps -53,872. Karmel Carrying Cost -1,062,471. Swartzberg House 3003 West Touhy Chicago IL 60645 043630309 Senior Housing IL 1329037 2751378 Council for Jewish Elderly Council for Jewish Elderly Endowment Foundation 30 South Wells Suite 4049 Chicago IL 60606 364310834 Endowment IL 501(c)(3) Line 11a, I Council for Jewish Elderly 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Council for Jewish Elderly Endowment Foundation S 3457646 Cash