2012-04-16T09:53:18-05:00 2011-05-31 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2010-06-01 382693397 JSL FOUNDATION JSLF 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 ROCHELLE UPFAL CEO 2489674240 2012-04-15 1 2483522500 2010 2016-02-24 21:20:13Z ROCHELLE UPFAL 15000 WEST TEN MILE ROAD OAK PARK MI 48237 1328221 0 X WWW.JSLMI.ORG X 1986 MI TO PROVIDE SUPPORT TO JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 25 25 0 29 0 0 461843 790736 0 0 73342 368556 22028 111999 557213 1271291 330000 1688940 0 0 73349 13982 0 0 425781 459176 445993 862525 2148915 -305312 -877624 9492063 9305096 190135 435015 9301928 8870081 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 1688940 1688940 TO PROVIDE SUPPORT TO JEWISH SENIOR LIFE OF METROPOLITAN DETROIT. 1688940 1 1 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 25 25 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X LORENE SUIDAN 2485925022 15000 WEST TEN MILE ROAD OAK PARK MI 48237 X NANCY SIEGEL HEINRICH 1.00 X X 0 0 0 MARK DAVIDOFF 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 X 0 0 0 DOUGLAS BLOOM 1.00 X 0 0 0 SANDY MUSKOVITZ DANTO 1.00 X 0 0 0 MICKEY EIZELMAN 1.00 X 0 0 0 CAROL WEINTRAUB FOGEL 1.00 X 0 0 0 NEIL GOROSH 1.00 X 0 0 0 SUSAN HOWARD 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 LAUREN SCHANES 1.00 X 0 0 0 ROCHELLE UPFAL 1.00 X 0 99189 6618 LORENE SUIDAN 1.00 X 0 100409 20679 MARSHA GOLDSMITH KAMIN 1.00 X 0 200288 19954 RISA BRITTEN 1.00 X 0 153153 19864 ANDREA ROSNER-NAJER 1.00 X 0 87295 20083 CAROL ROSENBERG 1.00 X 0 139588 6079 0 779922 93277 0 1 1 0 0 42648 300000 448088 790736 373502 373502 4946 -4946 -4946 -4946 108650 42648 51984 56666 56666 MISCELLANEOUS REVENUE 900099 55333 55333 55333 1271291 0 0 480555 1688940 1688940 12988 12988 994 994 18482 18482 15712 15712 8570 8570 30769 30769 10423 10423 14864 14864 ACTIVITIES 89521 89521 ADMINISTRATIVE 65395 65395 CONTRACTS 45108 45108 FOOD EXPENSES 33332 33332 SUPPLIES 27050 27050 86767 86767 2148915 1688940 34194 425781 1328813 67336 284073 1113745 370847 69682 7651 301165 7191335 7441402 964264 97375 9492063 9305096 17577 89524 21587 8475 144655 337016 6316 190135 435015 X 3407883 2836369 1129769 689098 4764276 5344614 9301928 8870081 9492063 9305096 X -877624 445777 X X 0 1 1 X 0 X 457406 202615 188 461843 790736 1912788 27934 27934 457406 202615 188 489777 790736 1940722 0 0 0 1940722 10299 19269 6505 46715 373502 456290 10299 19269 6505 46715 373502 456290 22028 163983 186011 467705 221884 6693 558520 1328221 2583023 0.75130 0.92120 0.17660 0.06260 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5070626 273988 5344614 4892677 177949 5070626 1.00000 1 0 357687 69682 288005 13160 13160 301165 1271291 2148915 -877624 92258 79531 273988 445777 -431847 1637537 92258 273988 366246 1271291 0 1271291 2148915 0 2148915 0 2148915 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, 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 XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST OF ENDOWMENT FUNDS 273,988. 8/80 PROGRAM 85296 42648 42648 39277 HOLOCAUST FILM FESTIVAL 37536 37536 8587 1 28466 28466 4120 151298 42648 108650 51984 51984 56666 0 JEWISH HOME AND AGING SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 381358398 501(C)(3) 537931 FMV N/A TO SUPPORT RESIDENT SUBSIDIES AT FLEISCHMAN RESIDENCE. JEWISH HOME SERVICES 15000 WEST TEN MILE RD OAK PARK MI 48237 382710545 501(C)(3) 513568 FMV N/A TO SUPPORT RESIDENTS BY PROVIDING CATERING SUBSIDIES FOR LOW INCOME RESIDENTS. JEWISH FEDERATION APARTMENTS 15000 WEST TEN MILE RD OAK PARK MI 48237 381873419 501(C)(3) 457645 FMV N/A TO SUPPORT THE ORGANIZATION OBTAIN ADDITIONAL FEDERAL FUNDING. 3 1 0 0 0 0 0 0 0 0 MARSHA GOLDSMITH KAMIN 0 200288 0 0 0 0 0 8012 0 11942 0 220242 0 0 RISA BRITTEN 0 153153 0 0 0 0 0 6126 0 13738 0 173017 0 0 CAROL ROSENBERG 0 139588 0 0 0 0 0 0 0 6079 0 145667 0 0 PART I, LINE 4A PART I, LINE 4A: RISA BRITTEN - TO RECEIVE A TOTAL OF $38,538.54 SEVERANCE PAYMENT. ALL PAID IN 2010. MARSHA GOLDSMITH KAMIN - TO RECEIVE A TOTAL OF $207,000 SEVERANCE PAYMENT. PAYMENT COMMENCED FIRST PAYROLL DATE FOLLOWING 45 DAYS AFTER AUGUST 26, 2010. EQUAL PAYMENTS OVER ONE YEAR'S TIME. SUPPLEMENTAL INFORMATION PART III 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 MICKEY 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 THEN 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 EACH EXECUTIVE IS REVIEWED ANNUALLY BY THE PERSONNEL COMMITTEE. THE COMMITTEE REVIEWS 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 REVIEWS AND APPROVES COMPENSATION FOR EACH EXECUTIVE. THE COMPENSATION REVIEW PROCESS WAS LAST CONDUCTED IN NOVEMBER 2009. 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. FORM 990, PART VIII THE FOLLOWING OFFICERS RECEIVED COMPENSATION FOR TIME SPENT WORKING ON RELATED ORGANIZATIONS: - RISA BRITTEN - 37.50 HOURS - MARSHA GOLDSMITH KAMIN - 37.50 HOURS - ANDREA ROSNER NAJER - 37.50 HOURS - LORENE SUIDAN - 33.75 HOURS - CAROL ROSENBERG - 19.00 HOURS - ROCHELLE UPFAL - 33.75 HOURS CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 92,258. PRIOR PERIOD ADJUSTMENTS: 79,531. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ENDOWMENT FUNDS 273,988. TOTAL TO FORM 990, PART XI, LINE 5: 445,777. FORM 990, PART XI, LINE 2C THE AUDIT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. JEWISH FEDERATION APARTMENTS INC 15000 WEST 10 MILE ROAD OAK PARK MI 48237 381873419 SENIOR APARTMENT RENTAL MI 501(C)(3) 9 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 1 JEWISH APARTMENTS AND SERVICES PHASE IV INC 15000 WEST 10 MILE ROAD OAK PARK MI 48237 382472562 SENIOR APARTMENT RENTAL MI 501(C)(3) 9 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 1 JFA NON-PROFIT HOUSING CORPORATION 15000 WEST 10 MILE ROAD OAK PARK MI 48237 382996765 SENIOR APARTMENT RENTAL MI 501(C)(3) 9 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 1 JAS NON-PROFIT HOUSING CORPORATION VI 15000 WEST 10 MILE ROAD OAK PARK MI 48237 383487987 SENIOR APARTMENT RENTAL MI 501(C)(3) 9 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 1 JAS HECHTMAN I NON-PROFIT CORPORATION 15000 WEST 10 MILE ROAD OAK PARK MI 48237 201586884 SENIOR APARTMENT RENTAL MI 501(C)(3) 9 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 1 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 15000 WEST 10 MILE ROAD OAK PARK MI 48237 383311067 SENIOR SERVICES MI 501(C)(3) 9 N/A 0 JEWISH HOME & AGING SERVICES 15000 WEST 10 MILE ROAD OAK PARK MI 48237 381358398 HOME FOR AGED MI 501(C)(3) 3 JEWISH SENIOR LIFE OF METROPOLITAN DETROIT 1 JEWISH HOME SERVICES INC 15000 WEST 10 MILE ROAD OAK PARK MI 48237 382710545 SUPPORT SERVICES FOR ELDERLY ADULTS MI 501(C)(3) 9 JEWISH SENIOR LIFE OF METROPOLITAN 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 JEWISH FEDERATION APARTMENTS INC B 457645 ACTUAL COSTS INCURRED JAS HECHTMAN I NON-PROFIT CORPORATION D 75000 ACTUAL COSTS INCURRED JEWISH HOME AND AGING SERVICES B 537931 ACTUAL COSTS INCURRED JAS NON-PROFIT CORPORATION VI C 100000 ACTUAL COSTS INCURRED JFA NON-PROFIT HOUSING CORPORATION C 200000 ACTUAL COSTS INCURRED JEWISH HOME SERVICES B 513568 ACTUAL COSTS INCURRED