2014-04-14T13:37:15-05:00 2013-05-31 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2012-06-01 382693397 JSL FOUNDATION JSLF 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 ROCHELLE UPFAL 2489674240 2014-04-09 1 BETSY ARETZ P00996282 2483522500 2012 2015-11-30 17:44:51Z ROCHELLE UPFAL 15000 WEST TEN MILE ROAD OAK PARK MI 48237 2035108 0 X WWW.JSLMI.ORG X 1986 MI TO PROVIDE SUPPORT TO JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 26 26 0 46 0 0 1717985 1493240 0 0 317677 267812 125389 166511 2161051 1927563 1653390 1657722 0 0 0 0 0 0 370091 278126 381350 1931516 2039072 229535 -111509 9319867 11830382 386482 109673 8933385 11720709 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 1657722 1657722 TO PROVIDE SUPPORT TO JEWISH SENIOR LIFE OF METROPOLITAN DETROIT AND RELATED ORGANIZATIONS. 1657722 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 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 1 1 0 0 0 0 X 26 26 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X ROCHELLE UPFAL 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 NANCY SIEGEL HEINRICH 1.00 8.00 X X 0 0 0 KAREN SOSNICK SCHOENBERG 1.00 8.00 X X 0 0 0 LOWELL SALESIN 1.00 8.00 X X 0 0 0 JEFFREY FLEISCHMAN 1.00 8.00 X X 0 0 0 ELI A SCHERR 1.00 8.00 X X 0 0 0 FREDERICK BLECHMAN 1.00 8.00 X 0 0 0 ELAINE J BERESH 1.00 8.00 X 0 0 0 RICHARD BRODER 1.00 8.00 X 0 0 0 MOLLY CHERNOW 1.00 8.00 X 0 0 0 LEO EISENBERG 1.00 8.00 X 0 0 0 MICHAEL EIZELMAN 1.00 8.00 X 0 0 0 CAROL WEINTRAUB FOGEL 1.00 8.00 X 0 0 0 NEIL GOROSH 1.00 8.00 X 0 0 0 SUSAN HAROLD 1.00 8.00 X 0 0 0 MARK HAUSER 1.00 8.00 X 0 0 0 JASON HIRSCH 1.00 8.00 X 0 0 0 MARK KOWALSKY 1.00 8.00 X 0 0 0 HANNAN LIS 1.00 8.00 X 0 0 0 LEA LUGER 1.00 8.00 X 0 0 0 BOB NAFTALY 1.00 8.00 X 0 0 0 BILL NEWMAN 1.00 8.00 X 0 0 0 CINDY SCHWARTZ 1.00 8.00 X 0 0 0 JOEL SMITH 1.00 8.00 X 0 0 0 HOWARD TAPPER 1.00 8.00 X 0 0 0 LAURENCE S TISDALE 1.00 8.00 X 0 0 0 ROBIN TREPECK 1.00 8.00 X 0 0 0 ROCHELLE UPFAL 3.80 33.70 X 0 178404 22795 LORENE SUIDAN 3.80 33.70 X 0 72378 11984 LAWRENCE PETROSKEY 3.80 33.70 X 0 8308 1316 BARBRA GILES 3.80 33.70 X 0 80210 18412 CAROL ROSENBERG 18.50 37.50 X 0 139548 6069 0 478848 60576 0 1 1 0 0 62870 715000 715370 1493240 300377 300377 51435 0 51435 51435 51435 2650 35215 -32565 -32565 -32565 167093 62870 72330 94763 94763 MISCELLANEOUS REVENUE 900099 20313 20313 20313 1927563 0 0 434323 1657722 1657722 4024 4024 7235 7235 29021 29021 329 329 83861 83861 ACTIVITIES 125441 125441 SUPPLIES 52255 52255 CONTRACTS 37439 37439 REPAIRS AND MAINTENANCE 23531 23531 18214 18214 2039072 1657722 11259 370091 249920 280669 127503 38033 25748 1226347 582770 1050 7500 580553 161798 304137 418755 7372256 10356026 97375 62160 9319867 11830382 18755 51950 4238 0 363489 57723 386482 109673 X 2877043 2924875 1206806 1533981 4849536 7261853 8933385 11720709 9319867 11830382 X -111509 75400 2823433 X X 0 1 X 1 0 X 188 461843 790736 1667249 1493240 4413256 188 461843 790736 1667249 1493240 4413256 1587904 2825352 6505 46715 373502 317677 351812 1096211 22028 163983 238911 187406 612328 6121795 27934 0.46150 0.53040 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS GROSS RECEIPTS FROM SPECIAL EVENTS RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5077223 2258585 865224 300377 7900655 5344614 -267391 5077223 5070626 273988 5344614 1.00000 1 0 1 1 5600 5600 561792 161798 399994 13160 13160 418755 X 4858961 75400 2855998 2931398 1927563 0 1927563 2071637 32565 32565 2039072 0 2039072 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: JSL FOUNDATION USES ITS ENDOWMENT FUNDS TO PROMOTE ACTIVITIES CONSISTENT WITH THE CHARITABLE MISSION OF THE ORGANIZATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION 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 FOUNDATION AND HAS CONCLUDED THAT AS OF MAY 31, 2013 AND 2012, 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 FOUNDATION 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 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST OF ENDOWMENT FUNDS 2,823,433. LOSS ON DISPOSAL OF ASSETS 32,565. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF ASSETS 32,565. 8/80 PROGRAM 125740 62870 62870 16940 28950 HOLOCAUST FILM FESTIVAL 62568 62568 2000 3150 6120 2 41655 41655 1000 10734 3436 229963 62870 167093 1000 29674 3150 38506 72330 94763 0 JEWISH HOME AND AGING SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 381358398 501(C)(3) 392294 TO SUPPORT RESIDENT SUBSIDIES AT FLEISCHMAN RESIDENCE. JEWISH HOME SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 382710545 501(C)(3) 702225 TO SUPPORT RESIDENTS BY PROVIDING CATERING SUBSIDIES FOR LOW INCOME RESIDENTS. JEWISH APARTMENTS & SERVICES INC 15000 WEST TEN MILE RD OAK PARK MI 48237 381873419 501(C)(3) 563203 TO SUPPORT THE ORGANIZATION OBTAIN ADDITIONAL FEDERAL FUNDING. 3 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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 0 178404 0 0 0 0 0 7136 0 15659 0 201199 0 0 CAROL ROSENBERG 0 139548 0 0 0 0 0 0 0 6069 0 145617 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 MARK HAUSER AND LOWELL SALESIN, 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 BOARD OF DIRECTORS DELEGATED THE RESPONSIBILITY OF REVIEWING THE FORM 990 TO THE AUDIT COMMITTEE. THE AUDIT COMMITTEE REVIEWED THE RETURN WITH THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER. THE FORM 990 WAS PROVIDED TO EACH MEMBER OF THE BOARD OF DIRECTORS TO REVIEW BEFORE IT WAS FILED. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE COMPLETED AND SUBMITTED BY ALL OFFICERS AND BOARD MEMBERS ANNUALLY. ANY OFFICER OR BOARD MEMBER WITH A POTENTIAL OR ACTUAL CONFLICT OF INTEREST WOULD BE PROHIBITED FROM PARTICIPATING IN THE BOARD'S DELIBERATIONS AND DECISIONS RELATING TO THE PERTINENT TRANSACTIONS. THE CONFLICT OF INTEREST STATEMENTS ARE REVIEWED AND MAINTAINED IN THE OFFICE OF THE CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE CEO WAS DETERMINED BY THE PERSONNEL COMMITTEE. 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 AND WAS LAST DONE IN NOVEMBER 2009 AS WELL. 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. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS 2,823,433. 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 JAS NON-PROFIT HOUSING CORPORATION VI 15000 WEST TEN MILE ROAD OAK PARK MI 48237 383487987 SENIOR APARTMENT RENTAL MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 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 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 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 HOMES SERVICES, INC. MI N/A C 1 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 JAS NON-PROFIT CORPORATION VI C 325000 ACTUAL CASH RECEIVED JFA NON-PROFIT HOUSING CORPORATION C 390000 ACTUAL CASH RECEIVED JEWISH APARTMENTS & SERVICES INC B 563203 ACTUAL COST INCURRED JEWISH HOME AND AGING SERVICES B 392294 ACTUAL COST INCURRED JEWISH HOME SERVICES INC B 702225 ACTUAL COST INCURRED JEWISH APARTMENTS & SERVICES INC D 507770 ACTUAL COST INCURRED JAS HECHTMAN I NON-PROFIT CORPORATION D 75000 ACTUAL COST INCURRED