2013-04-11T16:58:59-05:00 2012-05-31 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2011-06-01 382710545 JEWISH HOME SERVICES INC JEWI 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 ROCHELLE UPFAL CEO 2489674240 2013-04-08 1 SUSAN MIENCIER P00842339 2483522500 2011 2016-02-25 16:41:14Z JEWISH SENIOR LIFE SERVICES ROCHELLE UPFAL 15000 WEST TEN MILE ROAD OAK PARK MI 48237 5282601 0 X WWW.JSLMI.ORG X 1986 MI SERVICES TO SUPPORT OLDER ADULTS IN THE METROPOLITAN DETROIT AREA. INCLUDES A DAY PROGRAM FOR MEMORY IMPAIRED CLEINTS AND IN-HOME SUPPORT SERVICES. 22 22 62 22 0 0 2208964 2091340 2660813 3172770 30 18491 0 0 4869807 5282601 0 0 0 0 2442804 2875672 0 0 0 2657850 2663507 5100654 5539179 -230847 -256578 1217075 1540805 931332 1533293 285743 7512 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 4123284 3172770 SERVICES TO SUPPORT OLDER ADULTS IN THE METROPOLITAN DETROIT AREA, INCLUDING A DAY PROGRAM FOR MEMORY IMPAIRED CLIENTS AND IN-HOME SUPPORT SERVICES. 4123284 1 1 0 0 0 0 0 0 0 1 1 1 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 46 0 1 62 1 0 0 0 0 0 0 0 0 0 0 X 22 22 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 W TEN MILE RD OAK PARK MI 48237 X NANCY SIEGEL HEINRICH 1.00 X X 0 0 0 KAREN SOSNICK SCHOENBERG 1.00 X X 0 0 0 JEFFREY FLEISCHMAN 1.00 X X 0 0 0 LEO EISENBERG 1.00 X X 0 0 0 ELI A SCHERR 1.00 X X 0 0 0 FREDERICK BLECHMAN 1.00 X 0 0 0 CAROL WEINTRAUB FOGEL 1.00 X 0 0 0 MICHAEL EIZELMAN 1.00 X 0 0 0 NEIL GOROSH 1.00 X 0 0 0 SUSAN HAROLD 1.00 X 0 0 0 MARK HAUSER 1.00 X 0 0 0 JASON HIRSCH 1.00 X 0 0 0 MARK KOWALSKY 1.00 X 0 0 0 MATTHEW B LESTER 1.00 X 0 0 0 HANNAN LIS 1.00 X 0 0 0 LEA LUGER 1.00 X 0 0 0 BOB NAFTALY 1.00 X 0 0 0 BILL NEWMAN 1.00 X 0 0 0 LOWELL SALESIN 1.00 X 0 0 0 CINDY SCHWARTZ 1.00 X 0 0 0 HOWARD TAPPER 1.00 X 0 0 0 LAURENCE S TISDALE 1.00 X 0 0 0 ROCHELLE UPFAL 3.80 X 0 175290 23499 LORENE SUIDAN 3.80 X 0 105663 20824 BARBRA GILES 3.80 X 0 76191 19514 MARSHA GOLDSMITH KAMIN 0.00 X 0 159232 0 CAROL ROSENBERG 10.00 X 0 139548 7247 0 655924 71084 0 1 1 0 MORRISON MANAGEMENT SPECIALISTS 5801 PEACHTREE DUNWOODY RD ATLANTA GA 30342 CAFETERIA/FOOD 2816468 G FISHER CONSTRUCTION COMPNAY 31313 NORTHWESTERN HWY SUITE 206 FARMINGTON HILLS MI 48334 CONSTRUCTION 1997017 EXPERT MECHANICAL SERVICE INC 542 BIDDLE WYANDOTTE MI 48192 CONSTRUCTION 632137 ENVIRONMENTAL GLASS INC 12355 STARK RD LIVONIA MI 48150 CONSTRUCTION 299651 CITY FLOOR COVERING INC 2345 WOLCOTT FERNADAL MI 48220 CONSTRUCTION 219211 10 589290 1502050 2091340 RENT AND OTHER PROGRAM 623990 3172770 3172770 3172770 18491 18491 5282601 3172770 0 18491 2195522 1493093 702429 80445 50547 29898 410429 279866 130563 189276 133288 55988 38090 38090 15215 15215 269062 89182 179880 48315 10567 37748 119666 58741 60925 68246 44305 23941 65771 1610 64161 26110 26110 15018 15018 FOOD 1779398 1774268 5130 REPAIRS 93379 66874 26505 BAD DEBT 79815 79815 ACTIVITIES 45422 45422 5539179 4123284 1415895 0 91106 225037 593338 835326 78727 15285 256052 180403 101759 75649 352145 291983 0 97525 1217075 1540805 774630 1347503 156702 185790 931332 1533293 X 87678 -211191 9951 198065 208752 285743 7512 1217075 1540805 X -256578 -21653 X X 0 1 1 X 0 X 1696226 2208964 2091340 5996530 1559061 2660813 3172770 7392644 63459 63459 3318746 4869777 5264110 13452633 0 0 0 13452633 244 30 18491 18765 244 30 18491 18765 2152 2152 3321142 4869807 5282601 13473550 0.99840 0.99970 0.00140 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 416068 -10966 405102 198064 218003 1 416068 184892 25700 12528 198064 1.00000 1 0 256052 180403 75649 75649 BENEFICIAL INTEREST IN ENDOWMENT FUNDS 196350 C INVESTMENTS HELD BY UNITED JEWISH FOUNDATION 95633 C 291983 CONSTRUCTION IN PROGRESS 64533 DEPOSITS 32992 97525 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION INTENDS TO USE ITS ENDOWMENT FUNDS TO ENHANCE THE QUALITY OF LIFE FOR OLDER ADULTS OF THE METROPOLITAN DETROIT JEWISH COMMUNITY. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: PART X, LINE 2: FIN 48 DISCLOSURE: ACCOUNTING FOR UNCERTAINTIES IN INCOME TAXES - 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, 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 2009. 1 0 0 0 0 0 0 0 0 ROCHELLE UPFAL 0 175290 0 0 0 0 0 7012 0 16487 0 198789 0 0 MARSHA GOLDSMITH KAMIN 0 0 0 0 0 159232 0 0 0 0 0 159232 0 0 CAROL ROSENBERG 0 139548 0 0 0 0 0 0 0 7247 0 146795 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 PART I, LINE 4A MARSHA GOLDSMITH KAMIN - TO RECEIVE A TOTAL OF $207,000 SEVERANCE PAYMENTS. PAYMENT COMMENCED FIRST PAYROLL DATE FOLLOWING 45 DAYS AFTER AUGUST 26, 2010. EQUAL PAYMENTS OVER ONE YEAR'S TIME. RECEIVED SEVERANCE PAYMENTS OF $159,232 DURING 2011. 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. AVERAGE HOURS DEVOTED TO RELATED ORGANIZATIONS: FORM 990, PART VII THE HOURS REPORTED BELOW ARE THE HOURS DEVOTED BY THE OFFICERS AND DIRECTORS TO RELATED ORGANIZATIONS: LORENE SUIDAN - 33.75 HOURS ROCHELLE UPFAL - 33.75 HOURS BARBRA GILES - 33.75 HOURS CAROL ROSENBERG - 27.50 HOURS NANCY SIEGEL HEINRICH - 8 HOURS KAREN SOSNICK SCHOENBERG - 8 HOURS JEFFREY FLEISCHMAN - 8 HOURS LEO EISENBERG - 8 HOURS ELI A. SCHERR - 8 HOURS FREDERICK BLECHMAN - 8 HOURS MICHAEL EIZELMAN - 8 HOURS CAROL WEINTRAUB FOGEL - 8 HOURS NEIL GOROSH - 8 HOURS MARK HAUSER - 8 HOURS JASON HIRSCH - 8 HOURS MARK KOWALSKY - 8 HOURS MATTHEW B. LESTER - 8 HOURS HANNAN LIS - 8 HOURS LEA LUGER - 8 HOURS BOB NAFTALY - 8 HOURS BILL NEWMAN - 8 HOURS LOWELL SALESIN - 8 HOURS CINDY SCHWARTZ - 8 HOURS HOWARD TAPPER - 8 HOURS LAURENCE S. TISDALE - 8 HOURS SUSAN HAROLD - 8 HOURS CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -21,653. FORM 990, PART XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. JAS HECHTMAN I NON-PROFIT CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 201586884 SENIOR APARTMENT RENTAL MI 501(C)(3) 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) 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) 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JAS NON-PROFIT CORPORATION VI 15000 WEST TEN MILE ROAD OAK PARK MI 48237 383487987 SENIOR APARTMENT RENTAL MI 501(C)(3) 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) 9 N/A 0 JEWISH HOME & AGING SERVICES 15000 WEST TEN MILE ROAD OAK PARK MI 48237 381358398 HOME FOR THE 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 JEWISH SENIOR LIFE OF METRO DETROIT MI 501(C)(3) LINE 7 JEWISH SENIOR LIFE OF METRO DETROIT 1 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 COMPREHENSIVE AGING SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 382693404 TO SUPPORT JEWISH HOME SERVICES, INC. MI N/A C -19 7506 1.00000 0 0 1 0 0 0 0 0 0 0 1 1 1 1 1 1 0 0 JEWISH APARTMENTS & SERVICES INC O 2961687 ACTUAL COSTS INCURRED JEWISH APARTMENTS & SERVICES INC K 331705 ACTUAL COSTS INCURRED JAS NON-PROFIT CORPORATION VI K 223019 ACTUAL COSTS INCURRED JFA NON-PROFIT HOUSING CORPORATION K 96593 ACTUAL COSTS INCURRED JSL FOUNDATION C 589290 CASH AMOUNT JEWISH HOME AND AGING SERVICES K 262772 ACTUAL COSTS INCURRED JEWISH FEDERATION APARTMENTS PH IV INC K 72000 ACTUAL COSTS INCURRED JSL FOUNDATION K 1164499 ACTUAL COSTS INCURRED