2014-04-14T13:37:15-05:00 2013-05-31 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2012-06-01 383487987 JAS NON-PROFIT HOUSING CORPORATION VI JASN 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 MEER ROCHELLE UPFAL 15000 WEST TEN MILE ROAD OAK PARK MI 48237 3792494 0 X WWW.JSLMI.ORG X 1999 MI JEWISH SENIOR LIFE OF METROPOLITAN DETROIT IS DEDICATED TO ENHANCING THE QUALITY OF LIFE FOR OLDER ADULTS OF THE METROPOLITAN DETROIT JEWISH COMMUNITY THROUGH THE PROVISION OF PERSONALIZED HIGH QUALITY PROGRAMS AND SERVICES THAT SUPPORT THE AGING WITH DIGNITY AND CHOICE, TO MAXIMIZE INDEPENDENCE AND EMBRACE JEWISH VALUES. 26 26 19 46 0 0 259345 292193 3240241 3276055 347644 202727 21872 21519 3869102 3792494 427230 360400 0 0 599374 706522 0 0 0 2411129 2340679 3437733 3407601 431369 384893 21542758 21669754 16253823 15162847 5288935 6506907 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 2534658 360400 3181782 PROVIDES SAFE, SANITARY HOUSING FOR THE ELDERLY AND ENHANCES THEIR QUALITY OF LIFE WITH CONGREGATE AND SUPPORTIVE SERVICES, INCLUDING MEALS AND ACTIVITIES. THE PROGRAM MAINTAINS APPROXIMATELY 200 APARTMENTS FOR SENIORS. 100693 100693 RESIDENT SERVICES COORDINATOR - SERVICE COORDINATORS ARE AN INTEGRAL PART OF RESIDENTIAL COMMUNITIES THAT HOUSE FAMILIES, ELDERS AND PERSONS WITH DISABILITIES. THEY LINK RESIDENTS WITH SUPPORTIVE SERVICES ALLOWING THEM TO MAINTAIN SELF SUFFICIENCY IN THEIR HOMES. SOME OF THE TYPICAL SERVICES ARRANGED ON BEHALF OF THE RESIDENTS INCLUDE: MEALS, TRANSPORTATION, HEALTH CARE, AND HOMEMAKING AS WELL AS OTHER HEALTH AND SUPPORTIVE SERVICES. SERVICE COORDINATORS ALSO PROVIDE GROUP SUPPORTIVE INTERVENTIONS, ONGOING GRIEF COUNSELING AND CRISIS INTERVENTION FOR RESIDENTS, FAMILIES AND THE GREATER COMMUNITY. 2635351 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 19 1 0 0 0 0 0 0 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 0.00 37.50 X 0 139548 6069 0 478848 60576 0 1 1 0 JEWISH HOME SERVICES INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 MANAGEMENT SERVICE 235969 1 292193 292193 TENANT RENTAL INCOME 532000 3261988 3261988 LAUNDRY INCOME 812300 7116 7116 TENANT CHARGES 812900 3951 3951 APT CLEANING FEE 812900 3000 3000 3276055 202727 202727 20487 0 20487 20487 20487 MISCELLANEOUS REVENUE 900099 1032 1032 1032 3792494 3282475 0 217826 360400 360400 531359 168325 363034 18038 5772 12266 110422 35335 75087 46703 14945 31758 235969 235969 5279 5279 8735 8735 147776 147776 10839 10839 282716 256905 25811 377862 377862 3472 3472 395536 395536 749253 749253 REPAIRS AND MAINTENANCE 88897 88897 BOND COST 20223 20223 ACTIVITIES 11117 11117 VEHICLE & EQUIPMENT 3005 3005 3407601 2635351 772250 0 2570403 2962675 12946 9132 1265000 1177357 60259 63230 23176724 11848234 12056804 11328490 5266944 5810001 310402 318869 21542758 21669754 165678 180848 14100000 13400000 1988145 1581999 16253823 15162847 X 1843042 2666316 2268363 2663061 1177530 1177530 5288935 6506907 21542758 21669754 X 384893 21796 811283 X X 0 1 X 1 0 X 16935 257404 170531 259345 292193 996408 3303676 3116321 3171510 3250051 3282475 16124033 10123 14067 24190 3320611 3373725 3342041 3519519 3588735 17144631 0 0 0 17144631 68913 122023 121787 347644 202727 863094 68913 122023 121787 347644 202727 863094 11917 15565 13442 1939 1032 43895 3401441 3511313 3477270 3869102 3792494 18051620 0.94980 0.95650 0.04780 0.04090 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3445893 564053 169365 3840581 3860468 -187895 226680 3445893 3500998 559902 200432 3860468 3249964 454625 203591 3500998 1.00000 1 0 1000000 1000000 18461451 8236205 10225246 3715273 3612029 103244 11328490 SHORT TERM INVESTMENTS HELD BY UNITED JEWISH FEDERATION 776646 F BENEFICIAL INTEREST IN ENDOWMENT FUNDS HELD BY UNITED JEWISH FEDERATION 3840591 F HOLDING ACCOUNT 1192764 F 5810001 SECURITY AND KEY DEPOSITS 317944 FAIR MARKET VALUE OF INTEREST RATE SWAPS 1264055 1581999 X 4625573 21796 811283 833079 3792494 0 3792494 3407601 0 3407601 0 3407601 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ENDOWMENT FUNDS ARE MAINTAINED TO PROVIDE A PERMANENT SOURCE OF INCOME FOR THE OPERATION 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 ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF MAY 31, 2013, AND MAY 31, 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 ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAP 416,585. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS 394,698. 0 JFA NON-PROFIT HOUSING CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382996765 501(C)(3) 35400 TO SUBSIDIZE PROGRAM INCOME JSL FOUNDATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382693397 501(C)(3) 325000 TO SUBSIDIZE PROGRAM INCOME 2 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 FMV OF SWAP 416,585. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS 394,698. FORM 990, PART XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. JEWISH APARTMENTS & SERVICES INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 381873419 SENIOR APARTMENT RENTAL MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JEWISH APARTMENTS AND SERVICES PHASE IV INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382472562 SENIOR APARTMENT RENTAL MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JAS HECHTMAN I NON-PROFIT CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 201586884 SENIOR APARTMENT RENTAL MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 15000 WEST TEN MILE ROAD OAK PARK MI 48237 383311067 SENIOR SERVICES MI 501(C)(3) LINE 9 N/A 0 JEWISH HOME & AGING SERVICES 15000 WEST TEN MILE ROAD OAK PARK MI 48237 381358398 HOME FOR AGED MI 501(C)(3) LINE 3 JEWISH SENIOR LIFE OF METRO DETROIT 1 JSL FOUNDATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382693397 SUPPORT FOR JEWISH SENIOR LIFE OF METRO DETROIT MI 501(C)(3) LINE 7 JEWISH SENIOR LIFE OF METRO DETROIT 1 JEWISH HOME SERVICES INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382710545 SUPPORT SERVICES FOR ELDERLY ADULTS MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JFA NON-PROFIT HOUSING CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382996765 SENIOR APARTMENT RENTAL MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 PRENTIS I JSL LIMITED DIVIDEND HOUSING ASSOCIATION LIMITED PARTNERSHIP 15000 WEST TEN MILE ROAD OAK PARK MI 48237 611675242 LOW INCOME HOUSING MI N/A COMPREHENSIVE AGING SERVICES 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382693404 TO SUPPORT JEWISH HOME SERVICES, INC. MI N/A C 1 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 0 JEWISH HOME SERVICES INC M 235969 ACTUAL COST INCURRED JSL FOUNDATION B 325000 ACTUAL COST INCURRED JFA NON-PROFIT HOUSING CORPORATION D 1177357 ACTUAL COST INCURRED JEWISH APARTMENTS & SERVICES INC P 721119 ACTUAL COST INCURRED JEWISH HOME SERVICES INC D 817203 ACTUAL COST INCURRED JFA NON-PROFIT HOUSING CORPORATION A 32896 ACTUAL CASH RECEIVED