2015-04-13T16:17:43-05:00 2014-05-31 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2013-06-01 383487987 JAS NON-PROFIT HOUSING CORPORATION VI JASN 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 ROCHELLE UPFAL CEO 2489674240 2015-04-13 1 TINA M PETERS CPA P00904574 2483522500 2013 2016-02-25 16:41:14Z MEER ROCHELLE UPFAL 15000 WEST TEN MILE ROAD OAK PARK MI 48237 3815046 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. 27 27 0 46 0 0 292193 192944 3276055 3348972 202727 252559 21519 20571 3792494 3815046 360400 560700 0 0 706522 713039 0 0 0 2340679 2720906 3407601 3994645 384893 -179599 21669754 20886295 15162847 14187184 6506907 6699111 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 2941025 560700 3251680 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. 3041717 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 27 27 1 0 0 0 1 1 0 1 1 0 0 0 1 0 0 1 1 0 0 0 MI X ROCHELLE UPFAL 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 NANCY SIEGEL HEINRICH 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 JASON HIRSCH DIRECTOR 1.00 8.00 X 0 0 0 ELAINE J BERESH DIRECTOR 1.00 8.00 X 0 0 0 FREDERICK BLECHMAN 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 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 HANNAN LIS DIRECTOR 1.00 8.00 X 0 0 0 LEA LUGER DIRECTOR 1.00 8.00 X 0 0 0 WILLIAM NEWMAN DIRECTOR 1.00 8.00 X 0 0 0 CINDY SCHWARTZ DIRECTOR 1.00 8.00 X 0 0 0 JOEL SMITH 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 CAROL WEINTRAUB FOGEL 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 33.70 X X 0 182714 22726 LAWRENCE PETROSKEY CFO - PARTIAL YEAR 3.80 33.70 X 0 82226 8689 BARBRA GILES ASSOCIATE DIRECTOR 3.80 33.70 X 0 86964 18458 DIANE ACKERMAN ASSOC DIR OF RESIDENTIAL COMMUNITIES 3.80 33.70 X 0 0 0 JENNIE KLEPINGER CFO - PARTIAL YEAR 3.80 33.70 X 0 0 0 CAROL ROSENBERG FORMER DIRECTOR/CONSULTANT 0.00 37.50 X 0 139548 7337 0 491452 57210 0 1 1 0 JEWISH HOME SERVICES INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 MANAGEMENT SERVICE 388986 1 192944 192944 TENANT RENTAL INCOME 532000 3331801 3331801 LAUNDRY INCOME 812300 8361 8361 TENANT CHARGES 812900 6035 6035 APT CLEANING FEE 812900 2775 2775 3348972 252559 252559 20571 0 20571 20571 20571 3815046 3352372 0 269730 560700 560700 544603 168040 376563 14766 4725 10041 106216 33989 72227 47454 15185 32269 388986 388986 7529 7529 9000 9000 169659 169659 24654 24654 103913 76575 27338 405633 405633 4321 4321 526011 526011 745966 745966 PROGRAM MATERIALS 184540 184540 REPAIRS AND MAINTENANCE 112929 112929 BOND COST 20380 20380 ACTIVITIES 14796 14796 2589 2589 3994645 3041717 952928 0 2962675 2908436 9132 6163 1177357 1086823 63230 83885 23181884 12594199 11328490 10587685 5810001 5883944 318869 329359 21669754 20886295 180848 181877 13400000 12700000 1581999 1305307 15162847 14187184 X 2666316 2769797 2663061 2751784 1177530 1177530 6506907 6699111 21669754 20886295 X -179599 17861 353942 X X 0 1 X 1 0 X 257404 170531 259345 292193 192944 1172417 3116321 3171510 3250051 3282475 3352372 16172729 10123 14067 17171 41361 3373725 3342041 3519519 3588735 3562487 17386507 0 0 0 17386507 122023 121787 347644 202727 252559 1046740 122023 121787 347644 202727 252559 1046740 15565 13442 1939 1032 31978 3511313 3477270 3869102 3792494 3815046 18465225 0.94160 0.94980 0.05670 0.04780 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3840591 304100 215377 3929314 3445893 564062 169364 3840591 3860468 -187895 226680 3445893 3500998 559902 200432 3860468 3249964 454625 203591 3500998 0.30000 0.70000 1 0 1000000 1000000 18466611 8969892 9496719 3715273 3624307 90966 10587685 SHORT TERM INVESTMENTS HELD BY UNITED JEWISH FEDERATION 858333 F BENEFICIAL INTEREST IN ENDOWMENT FUNDS HELD BY UNITED JEWISH FEDERATION 3929314 F HOLDING ACCOUNT 1096297 F 5883944 SECURITY AND KEY DEPOSITS 306471 FAIR MARKET VALUE OF INTEREST RATE SWAPS 998836 1305307 X 4186849 17861 353942 371803 3815046 0 3815046 3994645 0 3994645 0 3994645 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, 2014, AND MAY 31, 2013, 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 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAP 265,219. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS 88,723. 0 JFA NON-PROFIT HOUSING CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382996765 501(C)(3) 35700 TO SUBSIDIZE PROGRAM INCOME JSL FOUNDATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382693397 501(C)(3) 525000 TO SUBSIDIZE PROGRAM INCOME 2 0 0 0 0 0 0 0 0 0 ROCHELLE UPFAL CEO 0 182714 0 0 0 0 0 7309 0 15417 0 205440 0 0 CAROL ROSENBERG FORMER DIRECTOR/CONSULTANT 0 139548 0 0 0 0 0 0 0 7337 0 146885 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 RETURN WAS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12 DUE TO TURNOVER IN THE CFO POSITION, CONFLICT OF INTEREST STATEMENTS WERE NOT GIVEN TO THE BOARD OF DIRECTORS DURING THE PERIOD COVERED BY THIS 990. GOING FORWARD, CONFLICT OF INTEREST STATEMENTS WILL BE GIVEN TO ALL BOARD MEMBERS ANNUALLY. HOWEVER, HUD FORM 2530, PREVIOUS PARTICIPATION CERTIFICATION, WAS COMPLETED BY ALL BOARD MEMBERS. THIS FORM IS COMPLETED ANNUALLY AND REQUIRES ALL BOARD MEMBERS TO DISCLOSE ANY BENEFIT DERIVED FROM ANY HUD PROPERTIES IN WHICH THE BOARD MEMBER PARTICIPATES. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE CEO WAS DETERMINED BY A PERSONNEL COMMITTEE OF A RELATED ORGANIZATION. THE COMMITTEE REVIEWED MULTIPLE COMPARATIVE COMPENSATION SURVEYS OF SIMILARLY SIZED NONPROFIT ORGANIZATIONS IN THE INDUSTRY TO DETERMINE COMPENSATION RECOMMENDATIONS TO MAKE TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS REVIEWED AND APPROVED THE CEO'S COMPENSATION. THIS PROCESS WAS LAST CONDUCTED IN NOVEMBER 2009. 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 265,219. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS 88,723. FORM 990, PART XII, 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 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 COMPREHENSIVE AGING SERVICES 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382693404 TO SUPPORT JEWISH HOME SERVICES, INC. MI N/A C 0 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 36683 ACTUAL COST INCURRED JEWISH APARTMENTS & SERVICES INC P 724783 ACTUAL COST INCURRED JEWISH HOME SERVICES INC M 388986 ACTUAL COST INCURRED JFA NON-PROFIT HOUSING CORPORATION D 1086823 ACTUAL COST INCURRED JFA NON-PROFIT HOUSING CORPORATION B 35700 ACTUAL COST INCURRED JSL FOUNDATION B 525000 ACTUAL COST INCURRED