2012-04-16T09:53:18-05:00 2011-05-31 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2010-06-01 383487987 JAS NON-PROFIT HOUSING CORPORATION VI JASN 2489674240 15000 WEST TEN MILE ROAD OAK PARK MI 48237 ROCHELLE UPFAL 2489674240 2012-04-12 1 2483522500 2010 2016-02-24 21:20:13Z MEER ROCHELLE UPFAL 15000 WEST TEN MILE ROAD OAK PARK MI 48237 3477270 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. 25 25 17 29 0 0 257404 170531 3116321 3151518 122023 121787 15565 33434 3511313 3477270 36900 156700 0 0 851370 628694 0 0 0 2152502 2482093 3040772 3267487 470541 209783 21855129 22120650 16526187 16209359 5328942 5911291 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 2824311 156700 3099278 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 198 APARTMENTS FOR SENIORS. 43748 43748 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. 2868059 1 1 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 17 1 0 0 0 0 0 0 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 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 SUSAN HAROLD 1.00 X 0 0 0 LEE HURWITZ 1.00 X 0 0 0 ROCHELLE UPFAL 3.80 X 0 99189 6618 LORENE SUIDAN 3.80 X 0 100409 20679 MARSHA GOLDSMITH KAMIN 4.00 X 0 200288 19954 RISA BRITTEN 3.80 X 0 153153 19864 ANDREA ROSNER-NAJER 5.00 X 0 87295 20083 CAROL ROSENBERG 1.00 X 0 139588 6079 0 779922 93277 0 1 1 0 JEWISH HOME SERVICES INC 15000 WEST TEN MILE RD OAK PARK MI 48237 MANAGEMENT FEES 157550 1 170531 170531 TENANT RENTAL INCOME 532000 3143026 3143026 LAUNDRY INCOME 812300 5792 5792 APT CLEANING FEE 812900 2675 2675 25 25 3151518 121787 121787 19992 19992 19992 19992 MISCELLANEOUS REVENUE 900099 13442 13442 13442 3477270 3163018 0 143721 156700 156700 468212 129040 339172 20036 20036 93931 93931 46515 46515 21241 21241 4487 4487 171 171 150878 150878 8384 8384 246564 221797 24767 326847 326847 1206 1206 617046 617046 750892 750892 EXPENSE REIMBURSEMENT 230739 230739 REPAIRS AND MAINTENANCE 100763 100763 BOND COSTS 22875 22875 3267487 2868059 399428 0 1703476 2254272 22179 13268 1265000 1265000 17375 23758 23156664 10362931 13544626 12793733 5013350 5463908 289123 306711 21855129 22120650 121079 190252 15300000 14700000 1105108 1319107 16526187 16209359 X 2275463 2050823 2971222 0 82257 3860468 5328942 5911291 21855129 22120650 X 209783 372566 X X 0 1 1 X 0 X 33129 29028 16935 257404 170531 507027 3075345 3197861 3303676 3116321 3171510 15864713 3108474 3226889 3320611 3373725 3342041 16371740 0 0 0 16371740 251609 57689 68913 122023 121787 622021 251609 57689 68913 122023 121787 622021 40906 2759 11917 15565 13442 84589 3400989 3287337 3401441 3511313 3477270 17078350 0.95860 0.95820 0.03640 0.03690 X SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3500998 559902 200432 3860468 3249964 454625 203591 3500998 1.00000 1 0 1000000 1000000 18448320 6777872 11670448 3708344 3585059 123285 12793733 SHORT TERM INVESTMENTS HELD BY UNITED JEWISH FEDERATION 597218 F BENEFICIAL INTEREST IN ENDOWMENT FUNDS HELD BY UNITED JEWISH FEDERATION 3860468 F HOLDING ACCOUNT 1006222 F 5463908 SECURITY AND KEY DEPOSITS 306442 FAIR MARKET VALUE OF INTEREST RATE SWAPS 1012665 1319107 3477270 3267487 209783 566941 -194375 372566 582349 4044211 566941 566941 3477270 0 3477270 3461862 194375 194375 3267487 0 3267487 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: FIN 48 DISCLOSURE: 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, 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 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. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAP -194,375. PART XIII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF INTEREST RATE SWAP 194,375. 0 JEWISH APARTMENTS & SERVICES INC 15000 WEST TEN MILE ROAD OAK PARK MI 48237 381873419 501(C)(3) 36000 FMV N/A TO SUPPORT THE ORGANIZATION IN ITS CHARITABLE MISSION. JFA NON-PROFIT HOUSING CORPORATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382996765 501(C)(3) 20700 FMV N/A TO SUPPORT THE ORGANIZATION IN ITS CHARITABLE MISSION. JSL FOUNDATION 15000 WEST TEN MILE ROAD OAK PARK MI 48237 382693397 501(C)(3) 100000 FMV N/A TO SUPPORT THE ORGANIZATION IN ITS CHARITABLE MISSION. 3 0 OTHER INFORMATION: PART IV: SCHEDULE I, PART I 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 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 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. THIS 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. AVERAGE HOURS DEVOTED TO RELATED ORGANIZATIONS: FORM 990, PART VII: THE HOURS REPORTED BELOW ARE THE HOURS DEVOTED BY THE OFFICERS TO RELATED ORGANIZATIONS: RISA BRITTEN - 33.75 HOURS MARSHA GOLDSMITH KAMIN - 33.50 HOURS ANDREA ROSNER NAJER - 32.50 HOURS LORENE SUIDAN - 33.75 HOURS CAROL ROSENBERG - 37.50 HOURS ROCHELLE UPFAL - 33.75 HOURS CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 566,941. CHANGE IN VALUE OF INTEREST RATE SWAP -194,375. TOTAL TO FORM 990, PART XI, LINE 5: 372,566. 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 METROPOLITAN 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 METROPOLITAN 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 METROPOLITAN 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 METROPOLITAN 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 9 JEWISH SENIOR LIFE OF METROPOLITAN 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 METROPOLITAN 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 METROPOLITAN DETROIT 1 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 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 JFA NON-PROFIT HOUSING CORPORATION A 120175 ACTUAL COST INCURRED JEWISH FEDERATION APARTMENTS INC O 747420 ACTUAL COST INCURRED JEWISH HOME SERVICES INC L 157550 ACTUAL COST INCURRED JSL FOUNDATION B 100000 ACTUAL COST INCURRED JFA NON-PROFIT HOUSING CORPORATION D 1265000 ACTUAL COST INCURRED