2013-04-11T16:58:59-05:00 2012-05-31 381357951 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2011-06-01 382693397 JSL FOUNDATION JSLF 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 ROCHELLE UPFAL 2489674240 2013-04-08 1 SUSAN MIENCIER P00842339 2483522500 2011 2016-03-07 17:11:31Z ROCHELLE UPFAL 15000 WEST TEN MILE ROAD OAK PARK MI 48237 2223837 0 X WWW.JSLMI.ORG X 1986 MI TO PROVIDE SUPPORT TO JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 22 22 0 22 0 0 790736 1717985 0 0 368556 317677 111999 125389 1271291 2161051 1688940 1653390 0 0 13982 0 0 0 278126 445993 278126 2148915 1931516 -877624 229535 9305096 9319867 435015 386482 8870081 8933385 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 1653390 1653390 TO PROVIDE SUPPORT TO JEWISH SENIOR LIFE OF METROPOLITAN DETROIT. 1653390 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 X 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 WEST TEN MILE ROAD 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 18.50 X 0 139548 7247 0 655924 71084 0 1 1 0 0 50736 615555 1051694 1717985 317677 317677 125159 50736 62786 62373 62373 MISCELLANEOUS REVENUE 900099 63016 63016 63016 2161051 0 0 443066 1653390 1653390 375 375 13038 13038 451 451 51618 51618 ACTIVITIES 108441 108441 SUPPLIES 34198 34198 CONTRACTS 27912 27912 FOOD EXPENSE 25371 25371 16722 16722 1931516 1653390 0 278126 0 67336 280669 284073 38033 1113745 1226347 1050 425437 121300 301165 304137 7441402 7372256 97375 97375 9305096 9319867 89524 18755 8475 4238 337016 363489 435015 386482 X 2836369 2877043 689098 1206806 5344614 4849536 8870081 8933385 9305096 9319867 X 229535 -166231 X X 0 1 1 X 0 X 202615 188 461843 790736 1667249 3122631 202615 188 461843 790736 1667249 3122631 836166 2286465 19269 6505 46715 373502 317677 763668 22028 163983 238911 424922 4311221 27934 0.53040 0.64690 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS GROSS RECEIPTS FROM SPECIAL EVENTS RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5344614 -267391 5077223 5070626 273988 5344614 1.00000 1 0 1 1 5600 5600 406676 121300 285376 13160 13160 304137 2161051 1931516 229535 123245 -289476 -166231 63304 2284296 123245 123245 2161051 0 2161051 2220992 289476 289476 1931516 0 1931516 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: JSL FOUNDATION USES ITS ENDOWMENT FUNDS TO PROMOTE ACTIVITIES CONSISTENT WITH THE CHARITABLE MISSION OF THE ORGANIZATION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF MAY 31, 2012 AND 2011, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2009. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS -289,476. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST OF ENDOWMENT FUNDS 289,476. CELEBATE BEAUTY 49373 49373 4005 2772 8/80 PROGRAM 101471 50736 50735 250 16033 27966 1 25051 25051 189 800 10771 175895 50736 125159 250 20227 800 41509 62786 62373 0 JEWISH HOME AND AGING SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 381358398 501(C)(3) 468114 TO SUPPORT RESIDENT SUBSIDIES AT FLEISCHMAN RESIDENCE. JEWISH HOME SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 382710545 501(C)(3) 589290 TO SUPPORT RESIDENTS BY PROVIDING CATERING SUBSIDIES FOR LOW INCOME RESIDENTS. JEWISH APARTMENTS & SERVICES INC 15000 WEST TEN MILE RD OAK PARK MI 48237 381873419 501(C)(3) 593487 TO SUPPORT THE ORGANIZATION OBTAIN ADDITIONAL FEDERAL FUNDING. 3 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE ORGANIZATION REGULARLY MONITORS THE USE OF GRANTS IN THE UNITED STATES. AS GRANTS WERE TO RELATED PARTIES, THESE PROCEDURES WERE NOT FORMALIZED. 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 - 19 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 GAINS ON INVESTMENTS: 123,245. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS -289,476. TOTAL TO FORM 990, PART XI, LINE 5: -166,231. FORM 990, PART XI, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. JEWISH APARTMENTS & SERVICES INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 381873419 SENIOR APARTMENT RENTAL MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JEWISH APARTMENTS AND SERVICES PHASE IV INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382472562 SENIOR APARTMENT RENTAL MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JAS HECHTMAN I NON-PROFIT CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 201586884 SENIOR APARTMENT RENTAL MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JAS NON-PROFIT HOUSING CORPORATION VI 15000 WEST TEN MILE ROAD OAK PARK MI 48237 383487987 SENIOR APARTMENT RENTAL MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JEWISH HOME & AGING SERVICES 15000 WEST TEN MILE ROAD OAK PARK MI 48237 381358398 HOME FOR AGED MI 501(C)(3) LINE 3 JEWISH SENIOR LIFE OF METRO DETROIT 1 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 15000 WEST TEN MILE ROAD OAK PARK MI 48237 383311067 SENIOR SERVICES MI 501(C)(3) LINE 9 N/A 0 JEWISH HOME SERVICES INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382710545 SUPPORT SERVICES FOR ELDERLY ADULTS MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 JFA NON-PROFIT HOUSING CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382996765 SENIOR APARTMENT RENTAL MI 501(C)(3) LINE 9 JEWISH SENIOR LIFE OF METRO DETROIT 1 COMPREHENSIVE AGING SERVICES 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382693404 TO SUPPORT JEWISH HOMES SERVICES, INC. MI N/A C 0 1 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 JAS NON-PROFIT CORPORATION VI C 348030 CASH AMOUNT JFA NON-PROFIT HOUSING CORPORATION C 267525 CASH AMOUNT JEWISH APARTMENTS & SERVICES INC B 593487 ACTUAL COST INCURRED JEWISH HOME AND AGING SERVICES B 468114 ACTUAL COST INCURRED JEWISH HOME SERVICES INC B 589290 ACTUAL COST INCURRED JAS HECHTMAN I NON-PROFIT CORPORATION D 75000 ACTUAL COST INCURRED JEWISH APARTMENTS & SERVICES INC D 1151347 ACTUAL COST INCURRED