MEQUON JEWISH CAMPUS INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MEQUON JEWISH CAMPUS INC (EIN 48-1269083)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-01-15
IRS object ID: 201410159349300116
Schema version: 2012v2.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule J
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-01-15T10:54:24-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	390758449	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WIPFLI LLP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	10000 INNOVATION DRIVE SUITE 250	AddressLine1
City	MILWAUKEE	City
State	WI	State
ZIP Code	532264837	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	481269083	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MEQUON JEWISH CAMPUS INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MEQU	NameControl
Phone	4142778815	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1414 N PROSPECT AVENUE	AddressLine1
City	MILWAUKEE	City
State	WI	State
ZIP Code	532023018	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	GAIL BOEREMA	Name
Title	CHIEF FINANCIAL OFFICER	Title
Phone	4142778815	Phone
Date Signed	2014-01-06	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JAY ADKISSON CPA	Name
PTIN	P01360892	PTIN
Phone	4144319300	Phone
Date Prepared	2014-01-02	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

Field	Value	IRS element (for citing)
Business Name Line1	SARAH CHUDNOW CAMPUS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	GAIL BOEREMA	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	1414 N PROSPECT AVENUE	AddressLine1
City	MILWAUKEE	City
State	WI	State
ZIP Code	532023018	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	4949013	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	JEWISHSENIORLIVING.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2001	YearFormation
State Legal Domicile	WI	StateLegalDomicile
Activity Or Mission Description	HOUSING FOR THE ELDERLY	ActivityOrMissionDescription
Nbr Voting Members Governing Body	14	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	14	NbrIndependentVotingMembers
Total Nbr Employees	192	TotalNbrEmployees
Total Nbr Volunteers	25	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	2276	ContributionsGrantsPriorYear
Contributions Grants Current Year	5063	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	5454336	ProgramServiceRevenuePriorYear
Program Service Revenue CY	4922867	ProgramServiceRevenueCY
Investment Income Prior Year	337	InvestmentIncomePriorYear
Investment Income Current Year	131	InvestmentIncomeCurrentYear
Other Revenue Prior Year	5847	OtherRevenuePriorYear
Other Revenue Current Year	20952	OtherRevenueCurrentYear
Total Revenue Prior Year	5462796	TotalRevenuePriorYear
Total Revenue Current Year	4949013	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	2809453	SalariesEtcPriorYear
Salaries Etc Current Year	3009828	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	4276532	OtherExpensePriorYear
Other Expenses Current Year	4323525	OtherExpensesCurrentYear
Total Expenses Prior Year	7085985	TotalExpensesPriorYear
Total Expenses Current Year	7333353	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-1623189	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-2384340	RevenuesLessExpensesCY
Total Assets BOY	23308216	TotalAssetsBOY
Total Assets EOY	24020556	TotalAssetsEOY
Total Liabilities BOY	28909707	TotalLiabilitiesBOY
Total Liabilities EOY	30928110	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	-5601491	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	-6907554	NetAssetsOrFundBalancesEOY
Mission Description	PROVIDE NURSING CARE, REHABILITATION SERVICES, SOCIAL AND RELIGIOUS ACTIVITIES, AND HOUSING FOR THE ELDERLY.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	6027258	Expense
Grants	0	Grants
Revenue	4861712	Revenue
Description	PROVIDE HOUSING AND SKILLED NURSING CARE FOR THE ELDERLY WHO REQUIRE ASSISTANCE IN THEIR DAILY LIVING IN A NON-INSTITUTIONAL SETTING. THE COMPLEX ALSO CONTAINS INDEPENDENT UNITS FOR RESIDENTS TO BE IN A QUALITY JEWISH ENVIRONMENT. 100 UNITS WERE AVAILABLE AND 70 PEOPLE WERE SERVED.	Description
Total Program Service Expense	6027258	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	0	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	0	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	0	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	1	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	0	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	12	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	192	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	14	NbrVotingGoverningBodyMembers
Number Independent Voting Members	14	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	0	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	0	RegularMonitoringEnforcement
Whistleblower Policy	0	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	0	CompensationProcessCEO
Compensation Process Other	0	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	WI	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	GAIL BOEREMA	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	4142778815	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1414 N PROSPECT AVENUE	AddressLine1
City	MILWAUKEE	City
State	WI	State
ZIP Code	532023018	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (16 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
JUDY MARGOLIS
DIRECTOR	1.00	1.00	X	0	0	0
LARRY APPEL
DIRECTOR	1.00	1.00	X	0	0	0
LYNNE BOMZER
DIRECTOR	1.00	0.00	X	0	0	0
TODD BRACHMAN
DIRECTOR	1.00	0.00	X	0	0	0
DR DAVID CORAN
DIRECTOR	1.00	0.00	X	0	0	0
JAMES DESHUR
DIRECTOR	1.00	0.00	X	0	0	0
SUZY ETTINGER
DIRECTOR	1.00	1.00	X	0	0	0
HOWARD MYERS
DIRECTOR	1.00	0.00	X	0	0	0
MICHAEL RUSSEK
DIRECTOR	1.00	0.00	X	0	0	0
FREDRICK SAFER
DIRECTOR	1.00	0.00	X	0	0	0
DAVID SMULYAN
TREASURER	1.00	1.00	X	0	0	0
FRED WEIN
DIRECTOR	1.00	0.00	X	0	0	0
DAN CHUDNOW
CHAIRMAN	1.00	0.00	X	0	0	0	X
MIKE JOSEPH
SECRETARY	1.00	1.00	X	0	0	0	X
MIKE SATTELL
PRESIDENT - JHCC	1.00	49.00		0	292716	18062	X
GAIL BOEREMA
CFO - JHCC	0.50	49.50		0	137605	5093	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	430321	TotalReportableCompFrmRltdOrgs
Total Other Compensation	23155	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (2 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
REHABCARE GROUP INC
PO BOX 503534	ST LOUIS	MO	631503534	THERAPY	259243
JEWISH HOME AND CARE CENTER INC
1414 N PROSPECT AVENUE	MILWAUKEE	WI	532023018	MANAGEMENT SERVICES	240912

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	2	NumberOfContractorsGT100K
All Other Contributions	5063	AllOtherContributions
Total Contributions	5063	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
SENIOR HOUSING	623000	4861712	4861712
RESIDENT SERVICES	623000	38296		$38,296
OTHER REVENUE	623000	22859		$22,859

Field	Value	IRS element (for citing)
Total Program Service Revenue	4922867	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	131	TotalRevenueColumn
Exclusion	$131	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	20952	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	0	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	20952	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	20952	TotalRevenueColumn
Exclusion	$20,952	ExclusionAmount

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	4949013	TotalRevenueColumn
Related Or Exempt Function Income	4861712	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$82,238	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	2493654	Total
Program Services	2170656	ProgramServices
Management And General	322998	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	15513	Total
Management And General	15513	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	266750	Total
Management And General	266750	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	233911	Total
Management And General	233911	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	240912	Total
Program Services	240912	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	2012	Total
Management And General	2012	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	18183	Total
Management And General	18183	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	719155	Total
Program Services	667540	ProgramServices
Management And General	51615	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	62242	Total
Management And General	62242	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	831151	Total
Program Services	806635	ProgramServices
Management And General	24516	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	34291	Total
Management And General	34291	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	483659	Total
Program Services	358245	ProgramServices
Management And General	125414	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	15772	Total
Program Services	11268	ProgramServices
Management And General	4504	ManagementAndGeneral

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	13914	Total
Program Services	2943	ProgramServices
Management And General	10971	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	860039	Total
Program Services	860039	ProgramServices

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	802483	Total
Program Services	791612	ProgramServices
Management And General	10871	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	67054	Total
Management And General	67054	ManagementAndGeneral

Other Expenses OtherExpenses (2 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
PROVISION FOR BAD DEBTS	117408	117408
WI PROVIDER TAX	55250		55250

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	7333353	Total
Program Services	6027258	ProgramServices
Management And General	1306095	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	514408	BOY
EOY	570354	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	493873	BOY
EOY	531104	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	60103	BOY
EOY	47534	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	26261657	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	6436318	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	20421397	BOY
EOY	19825339	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1818435	BOY
EOY	3046225	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	23308216	BOY
EOY	24020556	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	620981	BOY
EOY	700585	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	18235000	BOY
EOY	17885000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	10053726	BOY
EOY	12342525	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	28909707	BOY
EOY	30928110	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	-6841412	BOY
EOY	-8413355	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1239921	BOY
EOY	1505801	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	-5601491	BOY
EOY	-6907554	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	23308216	BOY
EOY	24020556	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-2384340	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	812397	ReconciliationUnrealizedInvest
Reconcilation Other Changes	265880	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	3000	CurrentTaxYearMinus4Years
Current Tax Year Minus2 Years	16872	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2276	CurrentTaxYearMinus1Year
Current Tax Year	5063	CurrentTaxYear
Total	27211	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5515068	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5159968	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5742287	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5454336	CurrentTaxYearMinus1Year
Current Tax Year	4922867	CurrentTaxYear
Total	26794526	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5518068	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5159968	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5759159	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5456612	CurrentTaxYearMinus1Year
Current Tax Year	4927930	CurrentTaxYear
Total	26821737	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	453310	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	836346	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	355395	CurrentTaxYearMinus1Year
Current Tax Year	417132	CurrentTaxYear
Total	2062183	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	453310	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	836346	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	355395	CurrentTaxYearMinus1Year
Current Tax Year	417132	CurrentTaxYear
Total	2062183	Total

Field	Value	IRS element (for citing)
Public Support Total509	24759554	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1914	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	190	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	822	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6184	CurrentTaxYearMinus1Year
Current Tax Year	131	CurrentTaxYear
Total	9241	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1914	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	190	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	822	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	6184	CurrentTaxYearMinus1Year
Current Tax Year	131	CurrentTaxYear
Total	9241	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	5519982	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	5160158	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5759981	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5462796	CurrentTaxYearMinus1Year
Current Tax Year	4928061	CurrentTaxYear
Total	26830978	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.92280	PublicSupportPercentage509
Prior Year Support Percentage	0.93890	PriorYearSupportPercentage
Investment Income Percentage	0.00030	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00120	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	714479	OtherCostOrOtherBasis
Book Value	714479	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	23410096	OtherCostOrOtherBasis
Depreciation	4951048	Depreciation
Book Value	18459048	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1999883	OtherCostOrOtherBasis
Depreciation	1485270	Depreciation
Book Value	514613	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	137199	OtherCostOrOtherBasis
Book Value	137199	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	19825339	TotalOfBookValueLandBuildings

Other Assets OtherAssets (3 entries)

DescriptionDescription	Book ValueBookValue
INTEREST IN JHCC FOUNDATION	1505801
PREPAID FINANCING FEES	133460
DUE FROM AFFILIATES	1406964

Field	Value	IRS element (for citing)
Total Book Value Other Assets	3046225	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
SECURITY DEPOSITS	$248,551
DUE TO AFFILIATES	$10,011,847
LIABILITY UNDER INTEREST RATE SWAP AGREEMENT	$2,082,127

Field	Value	IRS element (for citing)
Total Of Amounts	12342525	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	6027290	TotRevenueEtcAuditedFinclStmt
Other Revenues	1078277	OtherRevenues
Revenue Not Rptd F990	1078277	RevenueNotRptdF990
Revenue Subtotal	4949013	RevenueSubtotal
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	4949013	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	7333353	TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	7333353	ExpensesSubtotal
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	7333353	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:	PART X, LINE 2:	IN ORDER TO ACCOUNT FOR ANY UNCERTAIN TAX POSITIONS, MJC DETERMINES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OF THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. MJC RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS IN 2013 OR 2012. FEDERAL TAX RETURNS FOR TAX YEARS 2010 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE.
PART XI, LINE 2D - OTHER ADJUSTMENTS:		CHANGE IN INTEREST IN NET ASSETS OF JEWISH HOME & CARE CENTER FOUNDATION,INC 265,880. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT 812,397.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	MIKE SATTELL	NamePerson
Title	PRESIDENT - JHCC	Title
Base Compensation Filing Org	0	BaseCompensationFilingOrg
Comp Based On Related Orgs	292716	CompBasedOnRelatedOrgs
Bonus Filing Org	0	BonusFilingOrg
Bonus Related Orgs	0	BonusRelatedOrgs
Other Compensation Filing Org	0	OtherCompensationFilingOrg
Other Compensation Related Orgs	0	OtherCompensationRelatedOrgs
Deferred Comp Filing Org	0	DeferredCompFilingOrg
Deferred Comp Related Orgs	4282	DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org	0	NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs	13780	NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org	0	TotalCompensationFilingOrg
Total Compensation Related Orgs	310778	TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org	0	CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs	0	CompReportPrior990RelatedOrgs

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	WHEFA ADJUSTABLE RATE PUT OPTION REVENUE BONDS SERIES 2003	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	390813421	IssuerEIN
CUSIP Number	97710VKD9	CUSIPNumber
Date Issued	2003-07-24	DateIssued
Issue Price	20000000	IssuePrice
Description Of Purpose	NEW BUILDING AND EQUIPMENT (MEQUON JEWISH CAMPUS, INC PROJECT)	DescriptionOfPurpose
Defeased	0	Defeased
On Behalf Of Issuer	0	OnBehalfOfIssuer
Pool Financing	0	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Amount Retired	2115000	AmountRetired
Total Proceeds	20000000	TotalProceeds
Issuance Costs From Proceeds	190000	IssuanceCostsFromProceeds
Capital Expenditures	19810000	CapitalExpenditures
Year Of Subst Completion	2005	YearOfSubstCompletion
Current Refunding	0	CurrentRefunding
Advance Refunding	0	AdvanceRefunding
Final Allocation Made	1	FinalAllocationMade
Adequate Books And Recds Maintaind	1	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedProperty
Any Lease Arrangements	0	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	0	MngmentCntrctBondFinancdPrprty
Any Research Agreements	0	AnyResearchAgreements
Prcntge Prvt Business Use By Others	0.00000	PrcntgePrvtBusinessUseByOthers
Percentage Of Prvt Business Re UBI	0.00000	PercentageOfPrvtBusinessReUBI
Total Private Business Use	0.00000	TotalPrivateBusinessUse
Bond Iss Meet Prvt Security Pay Test	0	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedProp
Non Qualified Bond Remed Procdrs	0	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	0	Form8038TFiled
Rebate Not Due Yet	0	RebateNotDueYet
Exception To Rebate	0	ExceptionToRebate
No Rebate Due	0	NoRebateDue
Variable Rate Issue	1	VariableRateIssue
Hedge Identified In Books And Recds	1	HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

Field	Value	IRS element (for citing)
Business Name Line1	JP MORGAN CHASE	BusinessNameLine1

Field	Value	IRS element (for citing)
Term Of Hedge	20.000000000000	TermOfHedge
Superintegrated Hedge	1	SuperintegratedHedge
Hedge Terminated	0	HedgeTerminated
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGIC
Gross Proceeds Invested	0	GrossProceedsInvested
Written Proc To Monitor Reqs	0	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	0	ProcToUndertkCorrectiveAction

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS REVIEWED BY THE CFO PRIOR TO FILING.
	HUMAN RESOURCES OF JEWISH HOME AND CARE CENTER PERFORMS MARKET STUDIES ALONG WITH ANNUAL MERIT INCREASES. THEIR BOARD HAS FINAL APPROVAL OVER COMPENSATION ADJUSTMENTS.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON SPECIFIC REQUEST BY INTERESTED MEMBERS OF THE PUBLIC.
FORM 990, PART XI, LINE 9:	CHANGE IN INTEREST IN JEWISH HOME AND CARE CENTER FOUNDATION 265,880.	CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	JEWISH HOME AND CARE CENTER FOUNDATION INC	BusinessNameLine1

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1414 N PROSPECT AVE	AddressLine1
City	MILWAUKEE	City
State	WI	State
ZIP Code	53202	ZIPCode

Field	Value	IRS element (for citing)
EIN	391555857	EIN
Primary Activities	PROVIDE FUNDING	PrimaryActivities
Legal Domicile State	WI	LegalDomicileState
Exempt Code Section	501(C)(3)	ExemptCodeSection
Public Charity Status	LINE 11B, II	PublicCharityStatus
Direct Controlling Entity NA	N/A	DirectControllingEntityNA
Controlled Org	0	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	1	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	1	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	0	DividendsRelatedOrganization
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	1	PerformOfServicesByOtherOrgs
Sharing Of Facilities	0	SharingOfFacilities
Sharing Of Paid Employees	1	SharingOfPaidEmployees
Reimbursement Paid To Other Org	1	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	1	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg