GESHER HUMAN SERVICES: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- GESHER HUMAN SERVICES (EIN 38-1358013)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-14
- IRS object ID
- 201440459349302264
- 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 B
- Schedule C
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-02-14T14:28:14-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 381357951 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PLANTE & MORAN PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2601 CAMBRIDGE CT SUITE 500 | AddressLine1 |
| City | AUBURN HILLS | City |
| State | MI | State |
| ZIP Code | 48326 | 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 | 381358013 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH VOCATIONAL SERVICE & COMMUNITY WORKSHOP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | JEWI | NameControl |
| Phone | 2485595000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 29699 SOUTHFIELD ROAD | AddressLine1 |
| City | SOUTHFIELD | City |
| State | MI | State |
| ZIP Code | 480762063 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LEAH ROSENBAUM | Name |
| Title | INTERIM PRESIDENT & CEO | Title |
| Phone | 2485595000 | Phone |
| Date Signed | 2014-02-13 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LYNNE M HUISMANN | Name |
| PTIN | P00053811 | PTIN |
| Phone | 2483757100 | Phone |
| 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 | JVS JEWISH VOCATIONAL SERVICE | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | LEAH ROSENBAUM | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 29699 SOUTHFIELD ROAD | AddressLine1 |
| City | SOUTHFIELD | City |
| State | MI | State |
| ZIP Code | 480762063 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 19847849 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | JVSDET.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1941 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | SEE SCHEDULE O | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 51 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 50 | NbrIndependentVotingMembers |
| Total Nbr Employees | 884 | TotalNbrEmployees |
| Total Nbr Volunteers | 373 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 5065891 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4340941 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15327099 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 14467327 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3500 | InvestmentIncomePriorYear |
| Investment Income Current Year | -10471 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 294921 | OtherRevenuePriorYear |
| Other Revenue Current Year | 139593 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 20691411 | TotalRevenuePriorYear |
| Total Revenue Current Year | 18937390 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1010440 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1111523 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 15439559 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 15338037 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 183166 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2750303 | OtherExpensePriorYear |
| Other Expenses Current Year | 3047966 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 19200302 | TotalExpensesPriorYear |
| Total Expenses Current Year | 19497526 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1491109 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -560136 | RevenuesLessExpensesCY |
| Total Assets BOY | 15196427 | TotalAssetsBOY |
| Total Assets EOY | 15578315 | TotalAssetsEOY |
| Total Liabilities BOY | 2613240 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2839396 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 12583187 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 12738919 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | JVS HELPS PEOPLE MEET LIFE CHALLENGES AFFECTING THEIR SELF-SUFFICIENCY THROUGH COUNSELING, TRAINING AND SUPPORT SERVICES IN ACCORDANCE WITH JEWISH VALUES OF EQUAL OPPORTUNITY, COMPASSION, RESPONSIBILITY AND THE STEADFAST BELIEF THAT THE BEST WAY TO HELP PEOPLE IS TO MAKE IT POSSIBLE FOR THEM TO HELP THEMSELVES. JVS SERVES INDIVIDUALS WITH DISABILITIES, THE FRAIL AND AT-RISK ELDERLY, YOUTH, UNEMPLOYED AND UNDEREMPLOYED WORKERS, PEOPLE WHO ARE HOMELESS AND THE BUSINESS COMMUNITY THROUGH A VARIETY OF HUMAN SERVICES THAT MAXIMIZES THEIR ABILITIES AND INDEPENDENCE. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 13441250 | Expense |
| Grants | 1012737 | Grants |
| Revenue | 13481289 | Revenue |
| Description | JVS PROVIDES NUMEROUS SPECIALIZED SERVICES TO INDIVIDUALS WITH DISABILITIES. THESE SERVICES INCLUDE:I. THE ADULT DAY PROGRAM (ADP) SERVES ADULTS WITH DISABILITIES WHO WANT TO WORK BUT REQUIRE INTENSIVE SUPPORTS IN PERSONAL CARE, BEHAVIOR AND AT MEALTIME AS WELL AS THOSE WHO REQUIRE SIGNIFICANT WORK SUPERVISION. WORK ACTIVITIES INCLUDE ASSEMBLY, PACKAGING, COLLATING, MAILING, INSPECTING, SORTING AND SALVAGING. SKILLED STAFF MEMBERS TRAIN INDIVIDUALS AND SUPERVISE TO MAXIMIZE EFFICIENCY AND ENSURE QUALITY.II. OUR SUPPORTED EMPLOYMENT PROGRAM (SEP) BEGAN AS PART OF A DEMONSTRATION PROJECT FUNDED BY THE FEDERAL GOVERNMENT IN 1985, RELIES ON STRONG EMPLOYER PARTNERSHIPS AND SUPPORTS AND FOCUSES ON EMPLOYMENT FOR INDIVIDUALS WITH SIGNIFICANT DISABILITIES. USING A PERSON-CENTERED APPROACH, JVS MATCHES INDIVIDUALS WITH JOB OR VOLUNTEER OPPORTUNITIES WITHIN THE COMMUNITY. WE DEVELOP WORK SITES THAT MATCH THE INTERESTS AND NEEDS OF THOSE WE SERVE. ONCE A PLACEMENT IS MADE, PARTICIPANTS ARE TRAINED IN BOTH JOB TASKS AND THE INFORMAL SOCIAL NETWORK OF THE JOB SITE, AND JOB COACHES PROVIDE ONGOING SUPERVISION OR "PLACE AND FADE," AS APPROPRIATE.III. MED-LINK PROGRAMMING, LIFE AND BRIDGES, FILL A MAJOR GAP IN THE CONTINUUM OF SERVICES FOR INDIVIDUALS WITH UNMET NEEDS FOR MEDICAL AND OTHER BASIC SERVICES WHO ARE UNABLE TO FULLY PARTICIPATE IN WORK AND COMMUNITY LIFE. POTENTIAL PARTICIPANTS ARE ASSESSED FOR BARRIERS AND GOALS AND ASSISTED WITH OBTAINING APPROPRIATE IDENTIFIED SERVICES BY A CASE MANAGER. IV. SCHOOL-TO-WORK TRANSITION PROGRAM, IS HELD AT SCHOOLS THROUGHOUT THE DETROIT METRO AREA. INVOLVING A CLASSROOM AND A "REAL WORLD" COMPONENT, THIS PROGRAMMING PREPARES GRADUATING STUDENTS FOR THE "WORLD OF WORK" VIA SOFT SKILLS TRAINING AND INTERNSHIP EXPERIENCE; PLACEMENT IS PART OF THE PROGRAM.FOR THE FISCAL YEAR ENDING 6/30/13, 2,875 INDIVIDUALS WERE SERVED VIA OUR DISABILITY-RELATED SERVICES PROGRAMMING. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 870384 | Expense |
| Grants | 39204 | Grants |
| Revenue | 323583 | Revenue |
| Description | JVS PROVIDES INNOVATIVE, STATE-OF-THE-ART SERVICES TO SENIORS, SENIORS WITH MEMORY-RELATED DISABILITIES AND THEIR CAREGIVERS. THESE INCLUDE:I. SENIOR SERVICE CORP PROVIDES STRUCTURED VOLUNTEER WORK TO OLDER ADULTS WHO OTHERWISE FACE ISOLATION. VOLUNTEERS ARE ACTIVE WELL INTO THEIR 90S - IN FACT, ONE OF OUR VOLUNTEERS IS 101! WORK -- WHICH OFTEN INVOLVES MAILINGS, EVENT AND FUNDRAISING-RELATED PROJECTS -- IS PROVIDED BY LOCAL NONPROFIT AGENCIES AND SYNAGOGUES. JVS COORDINATES THE OPPORTUNITIES AND ACTIVITIES, WHICH OCCUR WEEKLY. THE SUBTLE, BUT CRITICAL SAFETY NET TO THE PROGRAM IS THAT THE CORPS MEMBERS' "FRIEND", WHO RUNS THE PROGRAM, IS A GERIATRIC SOCIAL WORKER WHO IDENTIFIES POTENTIAL HEALTH AND SAFETY ISSUES AND PROVIDES NEEDED SUPPORTS TO MAXIMIZE THEIR QUALITY OF LIFE AND WELL BEING. AS A RESULT OF SENIOR SERVICE CORP, THE NONPROFIT AND FAITH-BASED PARTNER AGENCIES OF OUR COMMUNITY RECEIVE UP TO 15,000 HOURS OF VOLUNTEER SERVICE ANNUALLY. IN MANY CASES, JVS SERVES AS THE ONLY COMMUNITY-BASED AGENCY WITH WHICH THESE INDIVIDUALS HAVE CONTACT, SO OUR PROFESSIONAL STAFF IS OFTEN THE FIRST TO SPOT COGNITIVE AND PHYSICAL ISSUES AND TO THEN MAKE REFERRALS TO PHYSICIANS, PSYCHOLOGISTS, SOCIAL WORKERS AND SUPPORTED HOUSING.II. MEMORY CLUB IS A PROGRAM FOR SENIORS WITH MEMORY DISORDERS, INCLUDING EARLY ALZHEIMER'S DISORDER, GOALS INCLUDE PROVISION OF STIMULATION FOR PARTICIPANTS' THINKING, CONCENTRATION AND MEMORY VIA A WIDE RANGE OF ACTIVITIES AND ATTENDANCE AT COMMUNITY EVENTS AND VENUES THAT PROVIDE CULTURAL ENRICHMENT; CREATING THE OPPORTUNITY FOR NEW FRIENDSHIPS AND SERVING AS THE GATEWAY INTO THE BROWN ADULT DAY CARE PROGRAM FOR THOSE PARTICIPANTS FOR WHOM SUCH SERVICES BECOME NECESSARY AND APPROPRIATE. MEMORY CLUB MEMBERS DISCUSS CURRENT EVENTS AND TOPICS OF INTEREST, PLAY WORD GAMES, WORK ON PUZZLES AND ENJOY MUSIC AND EXERCISE. THEY RESTORE SELF ESTEEM THROUGH ENHANCED MEMORY SKILLS VIA THE HANDS-ON ACTIVITIES AND COMMUNITY OUTINGS. FURTHER, THEY FORM FRIENDSHIPS, AND A JVS SOCIAL WORKER LEADS A SUPPORT GROUP FOCUSED ON COPING WITH THE CHALLENGES OF AGING. THROUGH THIS COMBINATION OF FRIENDSHIP, ACTIVE LEARNING AND SUPPORTS, MEMORY CLUB PARTICIPANTS MAINTAIN ACTIVE AND INDEPENDENT LIFESTYLES. MEMORY CLUB IS HELD ON ALTERNATE DAYS FROM OUR SENIOR SERVICE CORP PROGRAM; SO THAT SOME SENIORS CAN ELECT TO PARTICIPATE IN BOTH GROUPS.III. DOROTHY & PETER BROWN JEWISH COMMUNITY ADULT DAY CARE PROGRAM IS DEDICATED TO ASSISTING OLDER ADULTS WITH ALZHEIMER'S DISEASE AND RELATED DISORDERS TO REMAIN ABLE, ACTIVE AND ALERT WITH THE GOAL OF ALLOWING THEM TO "AGE IN PLACE" IN THEIR COMMUNITIES. HELD IN COLLABORATION WITH JEWISH SENIOR LIFE IN WEST BLOOMFIELD AND SOUTHFIELD, OUR ENVIRONMENT IS DESIGNED TO ENHANCE THE SELF-ESTEEM, WELL-BEING AND DIGNITY OF PARTICIPANTS. WE PROVIDE INDIVIDUALIZED ATTENTION AND CARE, SOCIALIZATION AND RECREATION, THERAPEUTIC ACTIVITIES, CULTURAL AND ACTIVITY-BASED FIELD TRIPS, HEALTH MONITORING, NUTRITIOUS KOSHER LUNCH AND SNACKS, RELIGIOUS AND CULTURAL SUPPORTS AND AN ENGAGING PLACE TO SPEND THE DAY. PROGRAMMING INCLUDES MUSIC, EXERCISE, ENTERTAINMENT, BAKING, PET THERAPY, GARDENING, DANCING AND DRAMA. TRANSPORTATION AND FLEXIBLE SCHEDULING IS AVAILABLE.IV. CARING COMPANIONS IS A PROGRAM FOR INDIVIDUALS WITH ONE OR MORE DISABILITIES AND ALZHEIMER'S DISEASE OR A RELATED MEMORY DISORDER. THIS PROGRAM OCCURS IN SAFE AND SECURE ENVIRONMENT DESIGNED TO ENHANCE THE SELF-ESTEEM, WELL-BEING AND DIGNITY OF EACH PARTICIPANT WHILE MAINTAINING THEIR HIGHEST LEVEL OF FUNCTIONING BY NURTURING RELATIONSHIPS AND PROMOTING INDIVIDUALIZED ACTIVITIES INCLUDING THOSE INVOLVING ART, MUSIC, GARDENING, BAKING AND COOKING. PARTICIPANTS ARE ENCOURAGED TO ENGAGE IN ACTIVITIES THAT REFLECT THEIR LIFE EXPERIENCES AND INTERESTS TO ACHIEVE A SENSE OF SATISFACTION AND PURPOSE. THEY ARE FURTHER ASSISTED WITH THEIR PERSONAL CARE, DAILY LIVING SKILLS AND HEALTH.V. CAREGIVER SUPPORT SERVICES ARE OFFERED TO ASSIST SUPPORTING FAMILY MEMBERS AS THEY STRIVE TO KEEP THEIR LOVED ONES AT HOME. WE HELP TO REDUCE THE OVERWHELMING ISOLATION AND STRESS OF CAREGIVERS BY PROVIDING OPPORTUNITIES FOR THEM TO LEARN ABOUT AND USE SUPPORTS TO MAINTAIN THEIR HEALTH AND WELL-BEING VIA SUPPORT GROUPS, COUNSELING AND LINKAGES TO COMMUNITY RESOURCES.FOR THE FISCAL YEAR ENDING 6/30/13, JVS SERVED 695 INDIVIDUALS IN OUR SENIOR SERVICES PROGRAMMING. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 3297046 | Expense |
| Grants | 59582 | Grants |
| Revenue | 642155 | Revenue |
| Description | JVS CAREER AND BUSINESS SERVICES ARE PROVIDED TO A WIDE RANGE OF COMMUNITY MEMBERS IN NEED OF EMPLOYMENT ASSISTANCE. MANY PROGRAMS ARE OFFERED:I. CAREER SERVICES PROVIDES GUIDANCE FOR JOB SEEKERS INCLUDING RESUME WRITING, INTERVIEWING AND NETWORKING SEMINARS; CAREER DIRECTION AND ACTNOW.JOBS -- A JOB SEARCH WEBSITE FOR JOB SEEKERS AND EMPLOYERS.II. BUSINESS SERVICES ASSISTS WITH EMPLOYEE RETENTION, RECRUITMENT AND TRAINING, PROVIDE ADVICE ON HUMAN RESOURCES BEST PRACTICES, PROVIDE AND OFFER FREE JOB LISTINGS TO WORKERS.III. WOMEN TO WORK SERVES WOMEN THROUGHOUT THE ENTIRE METROPOLITAN DETROIT COMMUNITY WHO ARE IN NEED OF ASSISTANCE RELATED TO ENTERING OR RE-ENTERING THE WORK FORCE. MANY OF THE PARTICIPANTS HAVE WORKED SPORADICALLY OR NOT AT ALL, SOME FOR AS MANY AS 25 YEARS. SITUATIONS WHICH NECESSITATE THE NEED FOR EMPLOYMENT MAY INCLUDE DIVORCE, SEPARATION, HAVING A DISABLED SPOUSE, ACCOMPANIED BY THE NEED TO BE THE SOLE SUPPORT OF THEIR FAMILIES, AS WELL AS FINANCIAL SETBACKS, LACK OF A REALISTIC JOB GOAL, AND THE NEED FOR ADDITIONAL INCOME WITHIN INTACT FAMILIES. THE PARTICIPANTS ARE TYPICALLY UNAWARE OF THE WORK-RELATED SKILLS THEY POSSESS THAT QUALIFY THEM FOR EMPLOYMENT AND THE TECHNIQUES REQUIRED TO CONDUCT A SUCCESSFUL JOB SEARCH. ALSO, THEY OFTEN LACK SELF-CONFIDENCE AND SELF ESTEEM AND ASSUME THAT THEY WILL NOT BE CONSIDERED FOR EMPLOYMENT DUE TO A LACK OF RECENT WORK HISTORY. THE EXPERIENCE ALLOWS THE PARTICIPANTS TO BE IN A SUPPORTIVE AND COHESIVE ATMOSPHERE WHERE THEY BECOME AWARE OF OTHERS IN SIMILAR SITUATIONS AND REALIZE THEY ARE NOT ALONE DURING A DIFFICULT AND CHALLENGING TRANSITION. PARTICIPANTS MAY ALSO AVAIL THEMSELVES OF THE OPPORTUNITY TO MEET DIRECTLY WITH EMPLOYERS AT THE JVS EMPLOYER FORUM AND THE SPEED NETWORKING EVENT.IV. RECHARGE! IS A CAREER COUNSELING PROGRAM FOR INDIVIDUALS AGED 50+ WHO NEED TO REDESIGN A CAREER PLAN FOR THE NEXT STAGE OF THEIR LIVES. WE SPECIFICALLY TARGET THOSE IN THEIR 50S AND 60S WHO HAVE BEEN UNEMPLOYED OR UNDER-EMPLOYED FOR SIX MONTHS OR MORE, ARE FEELING STUCK AND APPREHENSIVE AND ACKNOWLEDGE THE NEED TO EXPLORE OPTIONS AND STRATEGIES TO RECHARGE THEIR LIVES AND REGAIN CONTROL OVER THEIR PERSONAL SITUATIONS. PARTICIPANTS RECEIVE INDIVIDUALIZED ASSESSMENTS, EXPLORATION OF THE WORLD OF WORK AND PROGRAMMING SPECIFIC TO OVERCOME AGE-RELATED BARRIERS. RECHARGE! PARTICIPANTS MEET FOR TWO HOURS, TWICE WEEKLY FOR SIX WEEKS AND FURTHER ATTEND INDIVIDUAL SESSIONS. OUR CURRICULUM INCLUDES A PROFESSIONAL IMAGE PANEL, FINANCIAL EXPERTS AND PRESENTATIONS ON VOLUNTEERING, ENTREPRENEURSHIP AND REALISTIC EMPLOYMENT GOALS. FOR THE FISCAL YEAR ENDING 6/30/13, BUSINESS AND CAREER SERVICES PROVIDED ASSISTANCE TO 9,471 INDIVIDUALS. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 60210 | Expense |
| Revenue | 20300 | Revenue |
| Description | THE JVS EMPLOYEE HOME OWNERSHIP (EHO) PROGRAM PROMOTES ECONOMIC AND COMMUNITY DEVELOPMENT BY CREATING RELATIONSHIPS BETWEEN EMPLOYERS AND EMPLOYEES; EMPLOYEES ARE ENCOURAGED TO REMAIN LOCAL AND LOYAL VIA AFFORDABLE HOME OWNERSHIP NEAR THEIR WORKPLACE. FINANCIAL ASSISTANCE AND HOME OWNERSHIP COUNSELING IS AVAILABLE FOR THOSE WHO COMPLY, WITH EASILY UNDERSTANDABLE PROGRAM RULES.JVS FINANCIAL LITERACY PROGRAMMING INCLUDES PROACTIVE COUNSELING AND EDUCATION. JVS TEACHES INDIVIDUALS HOW TO EFFECTIVELY BUDGET, MANAGE, SAVE AND TRACK THEIR FINANCES. INDIVIDUAL SESSIONS AND GROUP SEMINARS FOCUS ON:- ESTABLISHING, MANAGING AND REPAIRING CREDIT - BUDGETING AND SPENDING - DEBT MANAGEMENT AND FORECLOSURE PREVENTION - SAVING FOR COLLEGE, A HOUSE, RETIREMENT AND MORE - HOW TO AVOID IDENTITY THEFT FOR THE FISCAL YEAR ENDING 6/30/13, JVS SERVED 3,345 INDIVIDUALS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 60210 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Rev | 20300 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 17668890 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | 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 | 1 | 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 | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | 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 | 1 | FundraisingActivities |
| Gaming | 1 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| 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 | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 113 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 884 | 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 | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| 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 | 51 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 50 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | 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 | 1 | LocalChapters |
| Policies Reference Chapters | 0 | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 1 | InvestmentInJointVenture |
| Written Policy Or Procedure | 1 | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEAH ROSENBAUM | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 2485595000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 29699 SOUTHFIELD ROAD | AddressLine1 |
| City | SOUTHFIELD | City |
| State | MI | State |
| ZIP Code | 480762063 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (56 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| BARBARA NURENBERG | |||||||
| PRESIDENT & CEO | 55.00 | X | X | 267126 | 0 | 49160 | |
| LEOR BARAK | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARC BARRON | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| NORA BARRON | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| LEE HURWITZ | |||||||
| CHAIR | 2.00 | X | X | 0 | 0 | 0 | |
| HADAS BERNARD | |||||||
| VICE CHAIR | 2.00 | X | X | 0 | 0 | 0 | |
| DENNIS BERNARD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| AARON CHERNOW | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RAYMOND CLEARY | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| SUZI DAITCH DELL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| EUGENE DRIKER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CHERYL DUBE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JOSHUA EICHENHORN | |||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 | |
| ROBERT EPSTEIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DIANE FARBER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| GLEN FISHER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DAVID FOLTYN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| IVAN FRANK | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| STEVEN FRANK | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MINDI FYNKE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| STUART GOLDSTEIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BETH GOTTHELF | |||||||
| SECRETARY | 2.00 | X | X | 0 | 0 | 0 | |
| ROBERTA GRANADIER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ELIZABETH KANTER GROSKIND | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| KRISTEN GROSS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ROBERT HERTZBERG | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JEFFREY GUNSBERG | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| FRANK HOFFMAN | |||||||
| VICE CHAIR | 2.00 | X | X | 0 | 0 | 0 | |
| JOHN JACOBS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ARTHUR INDIANER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DAVID JAFFE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DENNIS KAYES | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DANIEL KLEIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| LINDA KLEIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BERNARD KOLE MD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DONALD LANSKY | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JEFFREY LEVINE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARTIN LEVINSON MD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| CHERYL MARGOLIS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BRIAN MEER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JODI NEFF | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| GEORGE STERN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JARED ROSENBAUM | |||||||
| VICE CHAIR | 2.00 | X | X | 0 | 0 | 0 | |
| LINDA SAHN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| EVA SHAPIRO | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL SIMMONS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MICHELLE TAIGMAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL TOBIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BRAD URDAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DAVID AISNER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ADRIENNE BASS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| SUSAN EARP | |||||||
| VICE PRESIDENT, FINANCE | 45.00 | X | 143605 | 0 | 13085 | ||
| LEAH ROSENBAUM | |||||||
| EXECUTIVE VP & COO | 55.00 | 148277 | 0 | 44403 | X | ||
| TERESA SCHWARTZ | |||||||
| VICE PRESIDENT, HUMAN RESOURCES | 45.00 | 117744 | 0 | 23042 | X | ||
| ADRIAN MARSDEN | |||||||
| INFORMATION SYSTEMS MANAGER | 45.00 | 109846 | 0 | 17421 | X | ||
| KIRK GODDARD | |||||||
| VICE PRESIDENT, HABILITATION SERVICES | 45.00 | 101654 | 0 | 11735 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 888252 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 158846 | TotalOtherCompensation |
| Number Individuals GT100 K | 6 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| LIMBACH | |||||
| 926 FEATHERSTONE ROAD | PONTIAC | MI | 48342 | CONSTRUCTION | 269084 |
| PETER CHANG ENTERPRISES INC | |||||
| 38530 ORCHARD LAKE RD STE 101 | FARMINGTON HILLS | MI | 48334 | INFORMATION SYSTEMS | 167400 |
| DORIE SHWEDEL & ASSOCIATES INC | |||||
| 32712 FRANKLIN ROAD | FRANKLIN | MI | 48025 | PUBLIC RELATIONS SERVICES | 112083 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
| Fundraising Events | 348448 | FundraisingEvents |
| Government Grants | 1508164 | GovernmentGrants |
| All Other Contributions | 2484329 | AllOtherContributions |
| Noncash Contributions | 425916 | NoncashContributions |
| Total Contributions | 4340941 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| PROGRAM SERVICE REVENUE | 624310 | 8213327 | 8213327 |
| CONTRACT SERVICE FEES | 624310 | 6233700 | 6233700 |
| HOUSING AND FINANCIAL LITERACY | 522299 | 20300 | 20300 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 14467327 | TotalProgramServiceRevenue |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 279679 | 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 | 279679 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 279679 | TotalRevenueColumn |
| Exclusion | $279,679 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 495956 | Securities |
| Other | 63765 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 510936 | Securities |
| Other | 59256 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -14980 | Securities |
| Other | 4509 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -10471 | TotalRevenueColumn |
| Exclusion | -$10,471 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 62277 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 348448 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 286054 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -223777 | TotalRevenueColumn |
| Exclusion | -$223,777 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Gaming | 68678 | GrossIncomeGaming |
| Gaming Direct Expenses | 54213 | GamingDirectExpenses |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 14465 | TotalRevenueColumn |
| Exclusion | $14,465 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS REVENUE | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 69226 | TotalRevenueColumn |
| Exclusion | $69,226 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 69226 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 18937390 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14467327 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $129,122 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1111523 | Total |
| Program Services | 1111523 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 702292 | Total |
| Program Services | 293239 | ProgramServices |
| Management And General | 343173 | ManagementAndGeneral |
| Fundraising | 65880 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11009445 | Total |
| Program Services | 10161401 | ProgramServices |
| Management And General | 781526 | ManagementAndGeneral |
| Fundraising | 66518 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 519396 | Total |
| Program Services | 470102 | ProgramServices |
| Management And General | 46107 | ManagementAndGeneral |
| Fundraising | 3187 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2081340 | Total |
| Program Services | 1908012 | ProgramServices |
| Management And General | 160392 | ManagementAndGeneral |
| Fundraising | 12936 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1025564 | Total |
| Program Services | 904197 | ProgramServices |
| Management And General | 114451 | ManagementAndGeneral |
| Fundraising | 6916 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53236 | Total |
| Program Services | 52967 | ProgramServices |
| Management And General | 40 | ManagementAndGeneral |
| Fundraising | 229 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34000 | Total |
| Program Services | 33592 | ProgramServices |
| Fundraising | 408 | Fundraising |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6600 | Total |
| Program Services | 6600 | ProgramServices |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 294486 | Total |
| Program Services | 293300 | ProgramServices |
| Management And General | 231 | ManagementAndGeneral |
| Fundraising | 955 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 853965 | Total |
| Program Services | 803474 | ProgramServices |
| Management And General | 48563 | ManagementAndGeneral |
| Fundraising | 1928 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 421627 | Total |
| Program Services | 395746 | ProgramServices |
| Management And General | 23727 | ManagementAndGeneral |
| Fundraising | 2154 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 360307 | Total |
| Program Services | 355829 | ProgramServices |
| Management And General | 4231 | ManagementAndGeneral |
| Fundraising | 247 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73349 | Total |
| Program Services | 33720 | ProgramServices |
| Management And General | 37935 | ManagementAndGeneral |
| Fundraising | 1694 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13683 | Total |
| Program Services | 7980 | ProgramServices |
| Management And General | 9 | ManagementAndGeneral |
| Fundraising | 5694 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 401512 | Total |
| Program Services | 398851 | ProgramServices |
| Management And General | 75 | ManagementAndGeneral |
| Fundraising | 2586 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89347 | Total |
| Program Services | 82876 | ProgramServices |
| Management And General | 5903 | ManagementAndGeneral |
| Fundraising | 568 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| PRINTING | 155098 | 145042 | 172 | 9884 |
| BAD DEBT | 123806 | 123806 | ||
| EQUIPMENT | 112448 | 58452 | 53061 | 935 |
| MEMBERSHIP DUES | 28603 | 6422 | 21928 | 253 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25899 | Total |
| Program Services | 21759 | ProgramServices |
| Management And General | 3946 | ManagementAndGeneral |
| Fundraising | 194 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19497526 | Total |
| Program Services | 17668890 | ProgramServices |
| Management And General | 1645470 | ManagementAndGeneral |
| Fundraising | 183166 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1460421 | BOY |
| EOY | 970038 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3647392 | BOY |
| EOY | 3859449 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1066196 | BOY |
| EOY | 705075 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 270700 | BOY |
| EOY | 304586 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 8986192 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 5869828 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3229125 | BOY |
| EOY | 3116364 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5522593 | BOY |
| EOY | 6622803 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15196427 | BOY |
| EOY | 15578315 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2613240 | BOY |
| EOY | 2839396 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2613240 | BOY |
| EOY | 2839396 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5966800 | BOY |
| EOY | 6132092 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3026465 | BOY |
| EOY | 2956850 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3589922 | BOY |
| EOY | 3649977 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12583187 | BOY |
| EOY | 12738919 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15196427 | BOY |
| EOY | 15578315 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -560136 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 714044 | ReconciliationUnrealizedInvest |
| Reconcilation Prior Adjustment | 1824 | ReconcilationPriorAdjustment |
| Reconcilation Other Changes | 0 | 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 Consolidated | X | FinancialStatementConsolidated |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3942178 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5914280 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 6780521 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5065891 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4340941 | CurrentTaxYear |
| Total | 26043811 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 3942178 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 5914280 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 6780521 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 5065891 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4340941 | CurrentTaxYear |
| Total | 26043811 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 26043811 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 421580 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 419959 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 427357 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 438853 | CurrentTaxYearMinus1Year |
| Current Tax Year | 279679 | CurrentTaxYear |
| Total | 1987428 | Total |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 127961 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 60930 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 21399 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 48789 | CurrentTaxYearMinus1Year |
| Current Tax Year | 169847 | CurrentTaxYear |
| Total | 428926 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 28460165 | TotalSupport |
| Gross Receipts From Admissions Etc | 74132985 | GrossReceiptsFromAdmissionsEtc |
| Public Support Pertcentage170 | 0.91510 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.90080 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
| General Explanation | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: ALL OTHER INCOME | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 6600 | FilingOrganizationsTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 6600 | FilingOrganizationsTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 19490926 | FilingOrganizationsTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 19497526 | FilingOrganizationsTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1000000 | FilingOrganizationsTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 250000 | FilingOrganizationsTotals |
Tot Lobbying Grassroot Minus Non Tx TotLobbyingGrassrootMinusNonTx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Tot Lobby Expend Mns Lobbying Nontx TotLobbyExpendMnsLobbyingNontx
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 1000000 | CurrentYearMinus3 |
| Current Year Minus2 | 1000000 | CurrentYearMinus2 |
| Current Year Minus1 | 1000000 | CurrentYearMinus1 |
| Current Year | 1000000 | CurrentYear |
| Total | 4000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 6600 | CurrentYearMinus3 |
| Current Year Minus2 | 6600 | CurrentYearMinus2 |
| Current Year Minus1 | 6600 | CurrentYearMinus1 |
| Current Year | 6600 | CurrentYear |
| Total | 26400 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 250000 | CurrentYearMinus3 |
| Current Year Minus2 | 250000 | CurrentYearMinus2 |
| Current Year Minus1 | 250000 | CurrentYearMinus1 |
| Current Year | 250000 | CurrentYear |
| Total | 1000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmount |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PART IV, SUPPLEMENTAL INFORMATION: | Identifier |
| Explanation | SCHEDULE C, PART I-A, LINE 1: JVS CONTRIBUTES TO THE JEWISH FEDERATION OF METROPOLITAN DETROIT FOR A MULTI-AGENCY LOBBYIST TO ADVOCATE FOR SOCIAL SERVICES TO VULNERABLE AND SPECIAL POPULATIONS. | Explanation |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4450359 | BeginningOfYearBalance |
| Contributions | 34346 | Contributions |
| Investment Earnings Or Losses | 498138 | InvestmentEarningsOrLosses |
| Other Expenditures | 241525 | OtherExpenditures |
| End Of Year Balance | 4741318 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4648790 | BeginningOfYearBalance |
| Contributions | 60523 | Contributions |
| Investment Earnings Or Losses | -58946 | InvestmentEarningsOrLosses |
| Other Expenditures | 200008 | OtherExpenditures |
| End Of Year Balance | 4450359 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 4119807 | BeginningOfYearBalance |
| Contributions | 83095 | Contributions |
| Investment Earnings Or Losses | 635860 | InvestmentEarningsOrLosses |
| Other Expenditures | 189972 | OtherExpenditures |
| End Of Year Balance | 4648790 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 3761152 | BeginningOfYearBalance |
| Contributions | 52686 | Contributions |
| Investment Earnings Or Losses | 447333 | InvestmentEarningsOrLosses |
| Other Expenditures | 141364 | OtherExpenditures |
| End Of Year Balance | 4119807 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 2396010 | BeginningOfYearBalance |
| Contributions | 1726485 | Contributions |
| Investment Earnings Or Losses | -230675 | InvestmentEarningsOrLosses |
| Other Expenditures | 130668 | OtherExpenditures |
| End Of Year Balance | 3761152 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.44000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.56000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 1 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 469500 | OtherCostOrOtherBasis |
| Book Value | 469500 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4327803 | OtherCostOrOtherBasis |
| Depreciation | 2890238 | Depreciation |
| Book Value | 1437565 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1812137 | OtherCostOrOtherBasis |
| Depreciation | 1045040 | Depreciation |
| Book Value | 767097 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 599240 | OtherCostOrOtherBasis |
| Depreciation | 433249 | Depreciation |
| Book Value | 165991 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1777512 | OtherCostOrOtherBasis |
| Depreciation | 1501301 | Depreciation |
| Book Value | 276211 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 3116364 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| BENEFICIAL INTEREST-COMMUNITY FOUNDATION OF SOUTHEAST MICHIGAN | 1120597 |
| ENDOWMENT FUNDS HELD AT UNITED JEWISH FOUNDATION | 2264411 |
| CAPITAL PROJECT FUNDS HELD AT UNITED JEWISH FOUNDATION | 2084504 |
| OTHER INVESTMENTS | 1153291 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 6622803 | TotalBookValueOtherAssets |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 20259361 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 714044 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 590963 | DonatedSrvcAndUseOfFacilities |
| Recoveries Of Prior Year Grants | 1824 | RecoveriesOfPriorYearGrants |
| Other Revenues | 15140 | OtherRevenues |
| Revenue Not Rptd F990 | 1321971 | RevenueNotRptdF990 |
| Revenue Subtotal | 18937390 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 18937390 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 20103629 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 590963 | DonatedServicesUseOfFacilities |
| Other Expenses Included | 15140 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 606103 | ExpensesNotRptdF990 |
| Expenses Subtotal | 19497526 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 19497526 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT MUST BE HELD IN PERPETUITY TO SUPPORT PROGRAM ACTIVITIES AND CAPITAL IMPROVEMENTS OR ACQUISITIONS. INVESTMENT AND SPENDING POLICIES LIMIT THE ANNUAL USE OF REVENUE IN AN ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY THE ENDOWMENT. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE ORGANIZATION IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION DESCRIBED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON RELATED INCOME. 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 JUNE 30, 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 CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2010. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON SALE OF STOCK 14,980. GAMING EXPENSES 160. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON SALE OF STOCK 14,980. GAMING EXPENSES 160. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | STRICTLY BUSINESS LUNCHEON | NameOfEvent1 |
| Gross Receipts Event1 | 277761 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 251770 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 25991 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 23793 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 128696 | OtherDirectExpensesEvent1 |
| Name Of Event2 | OTHER EVENTS | NameOfEvent2 |
| Gross Receipts Event2 | 132964 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 96678 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 36286 | GrossRevenueEvent2 |
| Food And Beverage Event2 | 31896 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 101669 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 410725 | GrossReceiptsTotal |
| Charitable Contributions Total | 348448 | CharitableContributionsTotal |
| Gross Revenue Total Events | 62277 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 55689 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 230365 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 286054 | DirectExpenseSummaryEvents |
| Net Income Summary | -223777 | NetIncomeSummary |
Gaming Information GamingInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Revenue Other Gaming | 68678 | GrossRevenueOtherGaming |
| Cash Prizes Other Gaming | 51983 | CashPrizesOtherGaming |
| Rent Facility Costs Other Gaming | 1970 | RentFacilityCostsOtherGaming |
| Other Direct Expenses Other Gaming | 260 | OtherDirectExpensesOtherGaming |
| Volunteer Labor Other Gaming | 1 | VolunteerLaborOtherGaming |
| Volunteer Labor Prcnt Other Gaming | 0.95000 | VolunteerLaborPrcntOtherGaming |
| Gross Revenue Total Gaming | 68678 | GrossRevenueTotalGaming |
| Cash Prizes Total Gaming | 51983 | CashPrizesTotalGaming |
| Rent Facility Costs Total Gaming | 1970 | RentFacilityCostsTotalGaming |
| Other Direct Expenses Total Gaming | 260 | OtherDirectExpensesTotalGaming |
| Direct Expense Summary Gaming | 54213 | DirectExpenseSummaryGaming |
| Net Gaming Income Summary | 14465 | NetGamingIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| States Where Gaming Conducted | MI | StatesWhereGamingConducted |
| Licensed | 1 | Licensed |
| License Suspended Etc | 0 | LicenseSuspendedEtc |
| Gaming With Nonmembers | 1 | GamingWithNonmembers |
| Member Of Other Entity | 0 | MemberOfOtherEntity |
| Percentage Of Gaming Othr Facility | 1.00000 | PercentageOfGamingOthrFacility |
| Name Of Gaming Rec Keeper Person | LEAH ROSENBAUM | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 29699 SOUTHFIELD ROAD | AddressLine1 |
| City | SOUTHFIELD | City |
| State | MI | State |
| ZIP Code | 48076 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contract With3rd Party For Gam Rev | 0 | ContractWith3rdPartyForGamRev |
| Gaming Manager Name Person | LEAH ROSENBAUM | GamingManagerNamePerson |
| Gaming Manager Services Provided | OVERALL SUPERVISION AND MANAGEMENT OF JVS OPERATIONS. ADDITIONAL PERSON THAT PARTICIPATED IN GAMING PROCESS INCLUDE SHARON SNYDER, CHIEF DEVELOPMENT OFFICER | GamingManagerServicesProvided |
| Gaming Manager Is Director Officer | X | GamingManagerIsDirectorOfficer |
| Charitable Distrib Required | 0 | CharitableDistribRequired |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (5 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Cash GrantAmountOfCashGrant | Method Of ValuationMethodOfValuation |
|---|---|---|---|
| WAGES TO CLIENT WORKERS | 837 | 777296 | PAYROLL RECORDS |
| PAYROLL TAXES FOR CLIENT WORKERS | 837 | 36080 | PAYROLL RECORDS |
| WORKERS COMP INSURANCE EXPENSE FOR CLIENT WORKERS | 837 | 9432 | BENEFIT EXPENSE |
| CLIENT TRANSPORTATION | 734 | 226382 | INVOICES |
| CLIENT SUPPORT SERVICES | 164 | 62333 | CHECK REGISTER |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: THE MANAGEMENT OF JVS IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING EFFECTIVE INTERNAL CONTROL OVER COMPLIANCE WITH THE REQUIREMENTS OF LAWS, REGULATIONS, CONTRACTS, AND GRANTS. GENERAL LEDGER SOFTWARE ACCOMMODATES THE TRACKING AND ALLOCATION METHODOLOGIES REQUIRED TO SUPPORT EXPENDITURES. MANAGEMENT REVIEWS AND APPROVES EXPENDITURES PRIOR TO PAYMENT TO ASSURE CORRECT ASSIGNMENT TO THE LEDGER. AUDITS BY THE FUNDING SOURCES AND INDEPENDENT CPA FIRM TEST EXPENDITURES. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| 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 (3 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BARBARA NURENBERG | ||||||||||||||
| PRESIDENT & CEO | 267126 | 0 | 0 | 0 | 0 | 0 | 17250 | 0 | 31910 | 0 | 316286 | 0 | 0 | 0 |
| SUSAN EARP | ||||||||||||||
| VICE PRESIDENT, FINANCE | 143605 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13085 | 0 | 156690 | 0 | 0 | 0 |
| LEAH ROSENBAUM | ||||||||||||||
| EXECUTIVE VP & COO | 148277 | 0 | 0 | 0 | 0 | 0 | 17250 | 0 | 27153 | 0 | 192680 | 0 | 0 | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 510936 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | AVG STOCK PRICE DAY RCD | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (10 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | JVS HELPS PEOPLE MEET LIFE CHALLENGES AFFECTING THEIR SELF-SUFFICIENCY THROUGH COUNSELING, TRAINING AND SUPPORT SERVICES IN ACCORDANCE WITH JEWISH VALUES OF EQUAL OPPORTUNITY, COMPASSION, RESPONSIBILITY AND THE STEADFAST BELIEF THAT THE BEST WAY TO HELP PEOPLE IS TO MAKE IT POSSIBLE FOR THEM TO HELP THEMSELVES. JVS SERVES INDIVIDUALS WITH DISABILITIES, THE FRAIL AND AT-RISK ELDERLY, YOUTH, UNEMPLOYED AND UNDEREMPLOYED WORKERS, PEOPLE WHO ARE HOMELESS AND/OR SEEKING AFFORDABLE HOUSING THROUGH A VARIETY OF HUMAN SERVICES, EDUCATIONAL, AND TRAINING OPPORTUNITIES THAT MAXIMIZE THEIR ABILITIES AND INDEPENDENCE. TO MAXIMIZE OPPORTUNITIES FOR OUR CLIENTS AND BUILD RELATIONSHIPS WITH POTENTIAL EMPLOYERS, SERVICES ARE PROVIDED TO NON-PROFIT ORGANIZATIONS, FOR PROFIT BUSINESSES AND UNIONS AND MAY INCLUDE, BUT ARE NOT LIMITED TO, INDUSTRIAL CONTRACTS, JOB PLACEMENT, VOCATIONAL ASSESSMENT, TRAINING AND REHABILITATION PROGRAMS AND HUMAN RESOURCE SERVICES RELATING TO EMPLOYEE VOCATIONAL AND EMPLOYMENT ISSUES AND OPPORTUNITIES. |
| FORM 990, PART VI, SECTION A, LINE 1 | PERIODICALLY, THE EXECUTIVE COMMITTEE WILL MEET IN LIEU OF A FULL BOARD MEETING. THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE CHAIRPERSON AND VICE CHAIRPERSONS OF THE CORPORATION, THE CHAIRPERSONS OF THE STANDING COMMITTEES, AND SUCH OTHER TRUSTEES AS SHALL BE CHOSEN BY THE CHAIRPERSON. THE CHAIRPERSON SHALL ACT AS CHAIRPERSON OF THE EXECUTIVE COMMITTEE. UNLESS OTHERWISE PROVIDED BY ACTION OF THE BOARD, THE EXECUTIVE COMMITTEE SHALL HAVE ALL POWERS OF THE BOARD BETWEEN MEETINGS OF THE BOARD, EXCEPT THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER TO (A) SELECT THE CHAIRPERSON OR VICE CHAIRPERSON, (B) ELECT BOARD MEMBERS OR FILL BOARD MEMBER VACANCIES, (C) SELECT THE CORPORATION'S PRESIDENT, (D) AMEND BYLAWS, OR (E) AMEND THE ARTICLES OF INCORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 2 | RELATED PARTY INFORMATION AMONG OFFICERS - THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: NORA BARRON AND MARC BARRON; DENNIS BERNARD AND HADAS BERNARD; ROBERT EPSTEIN AND MICHELLE TAIGMAN. THE FOLLOWING BOARD MEMBERS HAVE BUSINESS RELATIONSHIPS: DAVID FOLTYN AND MICHELLE TAIGMAN; EUGENE DRIKER AND ROBERT EPSTEIN; BETH GOTTHELF AND ROBERTA GRANADIER. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS WERE AMENDED IN MAY 2013 TO CONFORM TO THE ARTICLES AS ORIGINALLY FILED WITH THE STATE OF MICHIGAN, CLARIFY AND DEFINE VOTING AND QUORUMS, AND CLARIFY THE RETENTION AND ROLE OF THE PRESIDENT OF JVS. |
| FORM 990, PART VI, SECTION B, LINE 10B | HR SOLUTIONS GROUP, LLC AND PREMIER HOUSING, LLC, ARE WHOLLY OWNED SUBSIDIARIES OF JVS. THERE ARE NO SEPARATE WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF THE LLCS AS JVS EXERCISES CONTROL OVER THE LLCS. FOR INSTANCE, JVS APPOINTS AND OVERSEES MANAGEMENT OF THE LLCS AND APPROVES BUDGETS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE AUDIT COMMITTEE IS RESPONSIBLE FOR THE REVIEW OF THE FORM 990 AND HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY,THE BOARD OF TRUSTEES. EACH COMMITTEE MEMBER RECEIVES A COPY OF THE FORM 990 AND IS ABLE TO PROVIDE FEEDBACK AND CHANGES PRIOR TO THE RETURN BEING FINALIZED FOR FILING. A COPY OF THE AUDIT COMMITTEE APPROVED FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF TRUSTEES PRIOR TO FILING. APPOINTMENT TO THE AUDIT COMMITTEE IS THROUGH A VOTE OF THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION B, LINE 12C | JVS HAS A CODE OF ETHICS AND A CONFLICT OF INTEREST POLICY THAT IS DISTRIBUTED TO ALL NEW BOARD MEMBERS AND REDISTRIBUTED ANNUALLY AS A REMINDER. THE JVS BOARD OF TRUSTEES ANNUALLY COMPLETE A CONFLICT OF INTEREST STATEMENT. ALL BOARD MEMBERS ARE EXPECTED TO INFORM JVS OF ANY CHANGES THAT ARISE DURING THE YEAR THAT WOULD RESULT IN ANY POTENTIAL CONFLICT OF INTEREST. ADDITIONALLY, ALL KNOWN CONFLICTS ARE REVIEWED ANNUALLY AT A BOARD MEETING AND ALL BOARD MEMBERS ARE ASKED IF THERE ARE ANY OTHER KNOWN CONFLICTS. IF CONFLICTS ARISE, IT IS THE PRACTICE OF BOARD MEMBERS WHO ARE IN CONFLICT TO ABSTAIN FROM PARTICIPATION AND VOTING ON THE SUBJECT MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION PROCESS FOR TOP OFFICIAL THE VICE PRESIDENT OF HUMAN RESOURCES OBTAINS COMPARABILITY DATA FROM THE FORM 990 OF SIMILAR ORGANIZATIONS AS WELL AS PUBLISHED COMPENSATION SURVEYS FOR THE CEO POSITION. THE PROFESSIONAL COMPENSATION STUDIES SELECTED CONTAIN COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES UTILIZES THIS DATA IN CONJUNCTION WITH THE ANNUAL WRITTEN PERFORMANCE REVIEW OF THE CEO TO DETERMINE THE COMPENSATION ARRANGEMENT FOR THE YEAR. THE COMPENSATION COMMITTEE IS COMPRISED OF INDEPENDENT BOARD MEMBERS SELECTED BY THE CHAIR. COMPENSATION PROCESS FOR OFFICERS THE VICE PRESIDENT OF HUMAN RESOURCES OBTAINS COMPARABILITY DATA AND PUBLISHED COMPENSATION SURVEYS FOR ALL POSITIONS WHERE COMPENSATION IS GREATER THAN OR EQUAL TO $105,000 PER ANNUM. THE SURVEYS INCLUDE PROFESSIONAL STUDIES THAT CONTAIN COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS AND FORM 990 DATA FOR SIMILAR ORGANIZATIONS. THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES UTILIZES THIS DATA TO ESTABLISH SALARY RANGES FOR EACH POSITION. ONCE THE SALARY RANGES ARE APPROVED BY THE COMPENSATION COMMITTEE, THE CEO IS AUTHORIZED TO SET SALARIES WITHIN THE APPROVED RANGE IN CONJUNCTION WITH ANNUAL PERFORMANCE REVIEWS. |
| FORM 990, PART VI, SECTION C, LINE 19 | IN THE SPIRIT OF TRANSPARENCY, UPON REQUEST, JVS WILL MAKE AVAILABLE ITS ARTICLES OF INCORPORATION, BYLAWS, AND CONFLICT OF INTEREST POLICY. JVS FINANCIAL STATEMENTS ARE AVAILABLE IN THE JVS ANNUAL REPORT (A PUBLIC DOCUMENT), OR UPON REQUEST. ALL REQUESTS FOR INFORMATION MAY BE DIRECTED TO THE OFFICE OF THE VICE PRESIDENT FOR FINANCE. |
| FORM 990, PART XII, LINE 2C: | THE OVERSIGHT PROCESS AND SELECTION OF AN INDEPENDENT AUDITOR PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| HR SOLUTIONS GROUP LLC | |||||||||
| 29699 SOUTHFIELD ROAD | SOUTHFIELD | MI | 48076 | 201625270 | HR SERVICES | MI | 550139 | 38761 | JEWISH VOCATIONAL SERVICE & COMMUNITY WORKSHOP |
| PREMIER HOUSING SOLUTIONS LLC | |||||||||
| 29699 SOUTHFIELD ROAD | SOUTHFIELD | MI | 48076 | 264278954 | HOUSING | MI | 0 | 0 | JEWISH VOCATIONAL SERVICE & COMMUNITY WORKSHOP |
Form990 Schedule R Part III Form990ScheduleRPartIII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Predominant Income TypePredominantIncomeType | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner | Percentage OwnershipPercentageOwnership | Direct Controlling Entity NADirectControllingEntityNA |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NEIGHBORHOOD HOUSING SOLUTIONS LLC | ||||||||||||||
| 4250 WOODWARD AVENUE | DETROIT | MI | 48201 | 264279267 | PROVISION OF AFFORDABLE HOUSING | MI | PREMIER HOUSING SOLUTIONS LLC | RELATED | 2613 | -8431 | 1 | 0 | 0.51000 | |
| NEIGHBORHOOD HOUSING SOLUTIONS HAMTRAMCK NO 1 LLC | ||||||||||||||
| 30600 NORTHWESTERN HWYSTE 403 | FARMINGTON HILLS | MI | 48334 | 271614512 | PROVISION OF AFFORDABLE HOUSING | MI | N/A | |||||||
| NEIGHBORHOOD HOUSING SOLUTIONS DLB #1 LLC | ||||||||||||||
| 30600 NORTHWESTERN HWYSTE 403 | FARMINGTON HILLS | MI | 48334 | 453981752 | PROVISION OF AFFORDABLE HOUSING | MI | N/A | |||||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | 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 | 0 | 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 | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Comments