2014-05-14T17:34:49-05:00 2013-06-30 420714325 MCGLADREY LLP 1 S WACKER DRIVE STE 800 CHICAGO IL 60606 990 2012-07-01 362727597 Council for Jewish Elderly COUN 7735081000 3003 West Touhy Avenue Chicago IL 60645 Joseph Atkin 7735081000 2014-05-14 1 Zack Fortsch P00052725 3126343400 2012 2015-11-30 17:44:51Z CJE Seniorlife Mark Weiner 3003 West Touhy Avenue Chicago IL 60645 59625271 0 X www.CJE.net X 1972 IL The mission of CJE SeniorLife (CJE) is to facilitate independence of older adults and to enhance quality of life by advocating on their behalf and by offering programs and services throughout the continuum of care for individuals, families and the community. 53 53 941 3895 0 0 10972657 13688415 42366812 41515541 722970 1254154 28260 -14005 54090699 56444105 0 0 0 0 33226545 33097117 0 0 393176 22266013 20202898 55492558 53300015 -1401859 3144090 62109077 66072408 76978699 76270089 -14869622 -10197681 X The mission of CJE SeniorLife (CJE) is to facilitate independence of older adults and to enhance quality of life by advocating on their behalf and by offering programs and services throughout the continuum of care for individuals, families and the community. 0 0 20596701 20951183 Lieberman Center for Health and Rehabilitation (Lieberman) is a skilled care nursing residence (accepting Medicaid, Medicare and Private Pay) offering a full spectrum of care for the community's most frail elderly including long-term skilled nursing, Alzheimer's Special Care Unit, short-term rehabilitation, and hospice/end of life care. In the past year, Lieberman provided person-focused skilled nursing care to more than 300 elderly residents (average age: 89) while also providing many socialization and life enrichment opportunities. Most notable are its range of award-winning creative art therapies that focus on building personal connections and improving communication skills. Lieberman has extremely high staff to client ratios compared to other (nationally-ranked) nursing home facilities: 1:8 (CNA/ patients); 1.5:48 (Professional Nurse/ patients); 1:48 (Social Worker/patients).Lieberman's Haag Pavilion for short-term rehabilitation provided a 7-day/week therapy program to almost 370 individuals recovering from an acute illness, injury or exacerbation of a disease. At an average stay of 3 weeks, Haag Pavilion exceeds the goal of returning patients (with increasing medical complexity due to their more advanced age) to their prior level of functioning before the illness or injury. Lieberman closely monitors its outcomes through a variety of measures to ensure that it meets or exceeds the regional and national averages of re-hospitalization rates, improved functional abilities, falls data, house acquired pressure ulcers, etc. 10654308 4336672 CJE SeniorLife Community Programs offers over 40 different programs and services, many of which are provided through community-based services to alleviate the difficulties that may arise when someone chooses to "age in place."Personal CareCJE provides over 140,000 hours of home-based personal care services to more than 700 low-income seniors through a subsidized program administered by the Illinois Department on Aging. These services include assistance with bathing, grooming, dressing, running errands, light housekeeping, meal preparation, and respite care. Without these services, many individuals would need to enter a residential facility.TransportationCJE has one of the largest private transportation fleets of 19 buses that provide almost 50,000 rides annually for almost 1,000 older adults. Many of our riders have mental and/or physical disabilities with limited English-language skills and would otherwise be homebound. The majority of riders are older than age 75, approximately 30% live below the poverty level, and approximately 70% live alone. A new low-cost Medicare service is available for more individualized trips on-demand to grocery stores, physicians, and activities that reduce isolation. Home Delivered MealsThrough Title III subsidy programs, CJE provides 106,000 hot home delivered kosher meals at no cost to older adults who are unable to shop and/or prepare food. All meals provide for calorie controlled, diabetic, low fat and low salt diets. Adult Day ServicesAt three locations, CJE's Adult Day Services provide 220 older adults with a safe, supervised, structured program in a group setting. Our program maximizes the potential of each participant, helping him or her maintain functional abilities and quality of life while giving their caregivers a much-needed respite. Participants, 60 or older, come from all ethnic, religious and cultural backgrounds.In addition, the award-winning and unique Culture Bus Program, where participants visit cultural destinations throughout Chicago, is designed to provide socialization and stimulation to people with early stage memory loss due to Alzheimer's disease or other forms of dementia. A sister program includes an "inside program" on alternate weeks to engage participants in therapeutic artistic expression in an environment that fosters meaningful social peer interactions.Consumer AssistanceCJE SeniorLife's Entry and Resource Center Specialists provide assistance, information and referrals on a variety of health and welfare issues impacting older adults, ages 60 and over. Each year - at no cost to the client - they respond to over 10,000 inquiries by phone or through walk-in appointments. Bi-lingual staff (English, Russian, Yiddish) advocate on behalf of clients to ensure that they receive the government and social service benefits and services to which they are entitled. Approximately 30% of CJE's clients use more than one service that CJE provides. Center for Healthy LivingCJE's Center for Healthy Living helps almost 3,500 older adults fully engage with life by improving their mind, spirit and body through low or no-cost educational seminars, expressive arts workshops, fitness programs and preventive health screenings. 8743237 9763571 In a year, The Weinberg Community for Senior Living is home to almost 220 older adults at either Gidwitz Place (Gidwitz) for Assisted Living or The Friend Center for Alzheimer's Care, one of the first and largest assisted living residences in the state. The Weinberg Community is a safe, yet stimulating environment for older adults who need additional assistance with everyday tasks like medication reminders, bathing or housekeeping. Residents also have many opportunities to participate in socialization and life enrichment activities. Though primarily for a private pay population, approximately 30% of residents receive some type of financial assistance through a CJE-sponsored scholarship program, donor funds or state government subsidy. Assisted living communities bridge the gap between living independently at home and placement in a skilled nursing facility. A recent assessment at Gidwitz indicated that residents are requiring more assistance due to their increased age (average: 85) and their vast medical needs. To address the needs of the frailer, more medically-complex resident, CJE established the Gidwitz Plus program to help residents "age in place" at Gidwitz instead of moving to a nursing home before it is necessary. The average length of stay at Weinberg is 3.3 years compared to the national average of 2.2 years. 5820480 6464115 CJE Independent Housing is for seniors who do not require personal or medical care; it allows them to live independently in the same neighborhoods where they raised their families with the security of shared life circumstances and availability of CJE services. The six apartment buildings (Farwell House, Jarvis House, Krasnow Residence, Swartzberg House, Village Center, and Levy House) offer studio, one - or two - bedroom apartments. Residents are fully independent, but each apartment is equipped with an emergency response system that is monitored by CJE staff. 5820480 6464115 45814726 1 1 0 1 0 0 0 0 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 132 0 1 941 1 0 0 0 0 0 1 1 0 0 0 0 X 53 53 1 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 IL X Joseph Atkin 7735081031 3003 West Touhy Avenue Chicago IL 60645 Bruce J Lederman 1.00 X X 0 0 0 Stephen Sandler 1.00 X X 0 0 0 Alan M Ellenby 1.00 X X 0 0 0 Judy L Smith 1.00 X X 0 0 0 James C Mills 1.00 X 0 0 0 Margo Fried Oberman 1.00 X 0 0 0 Dr Maurice B Pickard 1.00 X 0 0 0 Vicki E Pines 1.00 X 0 0 0 Daniel R Pollack 1.00 X 0 0 0 John E Pomeranz 1.00 X 0 0 0 Alan I Greene 1.00 0.30 X 0 0 0 Arnold F Brookstone 1.00 X 0 0 0 Barbara A Gilbert 1.00 0.30 X 0 0 0 Brett K Avner 1.00 X 0 0 0 Carlton R Resnick 1.00 X 0 0 0 Charles M Bley Chuck 1.00 X 0 0 0 Daniel N Epstein 1.00 X 0 0 0 David M Rosenberg 1.00 X 0 0 0 Dennis J Carlin 1.00 X 0 0 0 Dennis Kleper 1.00 X 0 0 0 Dianne Tesler 1.00 X 0 0 0 Gerald D Blumberg 1.00 X 0 0 0 Gila J Bronner 1.00 X 0 0 0 Harvey R Kallick 1.00 X 0 0 0 Jack M Levin 1.00 X 0 0 0 James M Feldman 1.00 X 0 0 0 Jeffrey L Fried 1.00 X 0 0 0 Joe Cohen 1.00 X 0 0 0 Jordan C Berger 1.00 X 0 0 0 Judith Wright Whellan 1.00 X 0 0 0 Kalman Wenig 1.00 X 0 0 0 Kenneth F Lorch 1.00 0.30 X 0 0 0 Leonard A Worsek 1.00 X 0 0 0 Leslie Markman-Stern 1.00 X 0 0 0 Linda Soreff Siegel 1.00 X 0 0 0 Mally Z Rutkoff 1.00 X 0 0 0 Marc L Berman 1.00 0.30 X 0 0 0 Marci Shapiro 1.00 X 0 0 0 Marilyn Altman 1.00 X 0 0 0 Marshall S Yablon 1.00 X 0 0 0 Michael D Blum MD 1.00 X 0 0 0 Michael E Koen 1.00 X 0 0 0 Nancy Worsek Rosenberg 1.00 X 0 0 0 Randi S Urkov 1.00 X 0 0 0 Richard M Kohn 1.00 X 0 0 0 Robert L Schlossberg 1.00 X 0 0 0 Sherwin J Stone 1.00 X 0 0 0 Sheryl Oberman 1.00 X 0 0 0 Sondra Kraff Sashie 1.00 X 0 0 0 Steven Rogin 1.00 X 0 0 0 Susan Reese 1.00 X 0 0 0 Vern Gideon 1.00 X 0 0 0 William I Goldberg 1.00 X 0 0 0 Mark Weiner 38.00 0.30 X 306788 0 83952 Joseph Atkin 38.00 X 249572 0 60310 William Casper 38.00 X 215553 0 65829 Laura Prohov 38.00 X 153953 0 54042 Ronald Roman 38.00 X 145052 0 23477 Ronald Benner 38.00 X 131591 0 15971 Carole Klein-Alexander 38.00 X 129574 0 50302 Donna Pezzuto 38.00 X 124958 0 64444 Michael Geraghty 38.00 X 119477 0 33421 1576518 0 451748 16 0 1 0 Morrison Management Specialists 4721 Morrison Drive Suite 300 Atlanta GA 30368 Food Services 3051858 Simply Rehab 3340 Dundee Road Suite 2N3 Northbrook IL 60062 Therapy Services 1309761 Aramark Servicemaster Facilities Service 24863 Network Place Chicago IL 60673 Facilities Management Services 754660 Omnicare of Northern Illinois 2313 S Mount Prospect Road Des Plaines IL 60018 Pharmacy Services 571214 Tolan Contruction Co 666 Dundee Road Suite 504 Northbrook IL 60062 General Contractor Services 295686 14 321361 13367054 13688415 Lieberman Center 623000 20951183 20951183 Weinberg Community 623000 9763571 9763571 CJE Independent Housing 623000 6464115 6464115 CJE Senior Life Programs 623000 4336672 4336672 41515541 212521 212521 3976899 2935266 1041633 1041633 1041633 225953 321361 245900 -19947 -19947 5942 5942 5942 56444105 41515541 0 1240149 1189999 1189999 24711728 21916406 2514109 281213 1352674 1199663 137618 15393 4037059 3506142 501572 29345 1805657 1523330 262065 20262 93991 21594 72397 132359 80132 52227 25216 25216 3780192 3628311 151852 29 2151888 1554113 550841 46934 4441791 4022094 419697 1872289 1284808 587481 3176152 2696518 479634 628624 605350 23274 Food Service Costs 1832429 1813619 18810 Repairs & Maintenance 1021074 940940 80134 Illinois Provider Tax 540931 540931 Bad Debt Expense 4483 4483 501479 451076 50403 53300015 45814726 7092113 393176 1768451 2045594 2007163 3867214 5001041 5529905 360586 1182677 75607304 43533513 31541359 32073791 20847102 20902283 583375 470944 62109077 66072408 6390269 7851782 37055000 36135000 1265129 1252701 16659566 18691524 15608735 12339082 76978699 76270089 X -17235455 -14541322 2365833 4343641 -14869622 -10197681 62109077 66072408 X 3144090 621735 906116 X 0 1 X 1 1 1 X 14916763 14717021 10222817 10972657 13688415 64517673 14916763 14717021 10222817 10972657 13688415 64517673 64517673 371614 246416 179885 165324 212521 1175760 152148 103551 104820 5942 366461 66059894 162705032 0.97670 0.96250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 0 0 1 25216 25216 0 Explanation of Lobbying Activities: Part II-B, Line 1: Lobbying expenses of $6,712 for a Washington lobbyist and $18,504 for a Springfield lobbyist. 0 1265129 580930 593358 1252701 1 X 20213368 1490771 1869940 3787453 19786626 21375013 4111893 185265 5458803 20213368 21055225 464240 3301186 3445638 21375013 21867113 579155 2368526 3759569 21055225 27994133 4167115 -4657891 5636244 21867113 0.99490 0.00510 0 1 1 1940467 1940467 63328549 37301787 26026762 8946698 5557016 3389682 1391590 674710 716880 32073791 Board Designated - Pooled Fund Investments 642339 F Endowment Foundation Pooled Fund Investments 19786626 F Bond Indenture 473318 F 20902283 Bond Interest Rate Swap Liability 4464340 Due to JFMC Facilities Corporation 7756568 Accrued Interest 118174 12339082 X 59279956 621735 2214116 2835851 56444105 0 56444105 54608015 1308000 1308000 53300015 0 53300015 Part IV, Line 2b: CJE collects and holds refundable security deposits from its residents to cover expenses of any repairs or damages to the premises greater than normal "wear and tear." In addition, CJE holds and manages spending funds for some of its residents. Description of Intended Use of Endowment Funds: Part V, Line 4: The endowment funds, which includes both Board designated and temporarily restricted funds, were established over a period of several years via donations and bequests received from donors' estates. Distributions are made from the endowment funds on an annual basis and transferred to CJE SeniorLife's undesignated fund to support operations and capital improvements. The endowment fund distributions are computed using a formal spending policy that has been approved by the Board of Directors. Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: Council for Jewish Elderly (CJE), an Illinois not-for-profit corporation, and its controlled affiliates are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. CJE files a Form 990 (Return of Organization Exempt from Income Tax) annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the "more likely than not" recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of and during year ended June 30, 2013 there were no unrecognized tax benefits identified and recorded as liabilities. Forms 990 filed by CJE are subject to examination by the Internal Revenue Service (IRS) up to three years from the extended due date of each return. Forms 990 filed by CJE are no longer subject to examination for the years ended June 30, 2009 and prior. Part XI, Line 2d - Other Adjustments: Net Change in Fair Value of Interest Rate Swaps 2,214,116. Part XII, Line 2d - Other Adjustments: Karmel Carrying Cost 1,308,000. Annual Dinner Event 547314 321361 225953 137876 49281 58743 547314 321361 225953 137876 49281 58743 245900 -19947 X X X X 0 0 0 0 0 0 0 0 0 Mark Weiner 303365 0 0 0 3423 0 61008 0 22944 0 390740 0 0 0 Joseph Atkin 243259 0 0 0 6313 0 36304 0 24006 0 309882 0 0 0 William Casper 214299 0 0 0 1254 0 43537 0 22292 0 281382 0 0 0 Laura Prohov 146893 0 0 0 7060 0 33053 0 20989 0 207995 0 0 0 Ronald Roman 144872 0 0 0 180 0 15883 0 7594 0 168529 0 0 0 Carole Klein-Alexander 128311 0 0 0 1263 0 34254 0 16048 0 179876 0 0 0 Donna Pezzuto 119546 0 0 0 5412 0 53875 0 10569 0 189402 0 0 0 Michael Geraghty 119477 0 0 0 0 0 14114 0 19307 0 152898 0 0 0 A Colorado Educational and Cultural Facilities 840896727 19645RHU8 2009-02-12 7000000 Renovate Multifamily Housing 0 0 0 B Colorado Educational and Cultural Facilities 840896727 NoneAvail 2010-01-12 7500000 Refinance IDHA Series 2004 Multifamily Housing 0 0 0 C Colorado Educational and Cultural Facilities 840896727 NoneAvail 2012-01-01 23555000 Refinance prior bonds issued 0 0 0 A 1000000 7021702 116256 6905446 2009 0 0 0 1 B 240000 7500000 150000 695753 6654247 2004 1 0 0 1 C 680000 23555000 60000 23495000 2005 1 0 0 1 A 0 1 0 0 1 0 0 0 0 B 0 1 0 0 1 0 0 0 0 C 0 1 0 0 0 0 0 0 0 Schedule K, Part I, Column (e) & Schedule K, Part, II, Line 3: The difference between issue price in Part I, Column (e) and the total proceeds of issue in Part II, Line 3 is investment income earned on bond escrow before the bond proceeds were expended. Form 990, Part VI, Section A, line 2 Nancy Worsek Rosenberg has a family relationship with Leonard Worsek. Form 990, Part VI, Section A, line 6 Every person who is a member of the Jewish Federation of Metropolitan Chicago shall be a member. Form 990, Part VI, Section A, line 7a At each election of Elected Directors, each member shall have one vote for as many persons as there are Elected Directors to be elected. Form 990, Part VI, Section B, line 11 Completed sections of the IRS Form 990 were first reviewed by the Administrative, Compensation and Governance Committees. A subsequent final review of the entire return was made by the Audit Committee. Recommended committee revisions were made if necessary and the Form 990 was sent to the entire board for approval prior to filing. Form 990, Part VI, Section B, line 12c A conflict of interest questionnaire is circulated to all Board members and key employees on an annual basis. This process is managed by CJE's President and CEO and Senior Director of Human Resources and Learning who ensures all questionnaires are completed. The completed questionnaires are reviewed by management and any conflicts are disclosed to the Board of Directors. If a Director does have a conflict or business relationship with CJE, he or she is required to refrain from any vote or active participation in any matter in which such Key Individual or any member of his or her family may have a financial interest. Form 990, Part VI, Section B, line 15 CJE has a Compensation Committee that approves compensation for the President and CEO and Executive Vice President which is comprised of the Board Chair, Past Chair, Vice Chair, and up to three other appointed Directors. The Committee uses comparable data from other aging non-profit organizations to ensure compensation for the President and CEO and Executive Vice President is consistent with the market, including but not limited to annual surveys from the Association of Jewish Aging Services (AJAS) and American Association of Homes and Services for the Aging (AAHSA). The process for determining the compensation is documented. CJE also has a staff Compensation Committee that approves compensation for all other Officers and Key Employees which is comprised of the President and CEO, Executive Vice President, and the Senior Director of Human Resources and Learning. The Committee uses comparable data from other aging non-profit organizations to ensure compensation for all other Officers and Key Employees is consistent with the market, including but not limited to annual surveys from the Life Services Network (LSN) and American Association of Homes and Services for the Aging (AAHSA). The process for determining the compensation is documented. Form 990, Part VI, Section C, line 19 The organization's Form 990, governing documents, conflict of interest policy and audited financial statements are made available to all volunteer members of the Board of Directors. With regards to the general public, the organization provides these documents upon request. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 9: Net Change in Fair Value of Interest Rate Swaps 2,214,116. Karmel Carrying Cost -1,308,000. Swartzberg House 3003 West Touhy Chicago IL 60645 043630309 Senior Housing IL 1752893 2481240 Council for Jewish Elderly Council for Jewish Elderly Endowment Foundation 30 South Wells Suite 4049 Chicago IL 60606 364310834 Endowment IL 501(c)(3) Line 11a, I Council for Jewish Elderly 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Council for Jewish Elderly Endowment Foundation S 3896843 Cash