2024-04-11T16:05:37-05:00 2023-05-31 390859910 BAKER TILLY US LLP 2000 TOWN CENTER STE 900 SOUTHFIELD MI 48075 990 2022-06-01 381358397 JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT JEWI 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 BRIAN D SIEGEL CEO 2486611000 2024-04-11 1 BRIAN SIEGEL XXX-XX-XXXX 1 TROY MARINE CPA P00187863 2483727300 2024-04-08 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRIAN D SIEGEL 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 12805101 0 X WWW.JCCDET.ORG X 1925 MI THE MISSION OF THE JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT IS TO BUILD A DYNAMIC JEWISH COMMUNITY BY COLLABORATING TO CREATE WORLD-CLASS EDUCATION AND ENGAGEMENT OPPORTUNITIES FOR THE MIND, BODY AND SOUL THROUGHOUT METRO DETROIT. 36 36 222 500 0 0 7432424 7352038 2688009 3226849 697334 896876 579750 475465 11397517 11951228 168571 317308 0 0 4363337 4842364 25380 33730 215253 4115609 4906115 8672897 10099517 2724620 1851711 28442224 33689551 4003188 8146341 24439036 25543210 X THE MISSION OF THE JEWISH COMMUNITY CENTER OF METROPOLITAN DETROIT IS TO BUILD A DYNAMIC JEWISH COMMUNITY BY COLLABORATING TO CREATE WORLD-CLASS EDUCATION AND ENGAGEMENT OPPORTUNITIES FOR THE MIND, BODY AND SOUL THROUGHOUT METRO DETROIT. 0 0 1590099 93215 608689 CHILD DEVELOPMENT: FULL SERVICE CHILD CARE FOR INFANT, TODDLER, AND TRANSITION AGE GROUPS INCLUDING PRESCHOOL AND KINDERGARTEN PROGRAMS. 2014195 7864 771032 JLEARN ADULT JEWISH EDUCATION PROGRAMS: PLURALISTIC CROSS DENOMINATIONAL ADULT JEWISH EDUCATION CLASSES FOR OVER 1000 STUDENTS.OPENING THE DOORS: SPECIAL NEEDS JEWISH EDUCATION SUPPORT FOR OVER 1000 CHILDREN IN JEWISH EARLY CHILDHOOD PROGRAMS, CONGREGATIONAL SCHOOLS AND DAY SCHOOLS. PROFESSIONAL DEVELOPMENT FOR EDUCATORS.JEWISH TEEN ENGAGEMENT: PROGRAMS SUPPORTING COMMUNITY JEWISH YOUTH GROUPS AND EXPERIENTIAL JEWISH EDUCATION.JFAMILY: FAMILY JEWISH EDUCATION PROGRAMS INCLUDING FAMILY PARENTING PROGRAMS AND PJ LIBRARY. 1290675 213028 494069 JEWISH DAY CAMP AND SPECIAL NEEDS INCLUSION CAMP: SUMMER DAY CAMPS AND SCHOOL BREAK CAMPS FOR CHILDREN OF ALL FAITHS AND FOR THOSE WITH SPECIAL NEEDS WHO ARE PROVIDED SUPPORTS TO PARTICIPATE IN CAMP. 3534644 3201 1353059 SPORTS AND RECREATION, CULTURAL ARTS, SENIOR PROGRAMS. 3534644 3201 1353059 8429613 1 1 0 0 0 0 0 1 0 1 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 129 0 222 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 36 36 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 X BRIAN D SIEGEL 2486611000 6600 WEST MAPLE ROAD WEST BLOOMFIELD MI 48322 MICHAEL BERGER PRESIDENT 2.00 X X 0 0 0 SCOTT SMALL SECRETARY 1.00 X X 0 0 0 RYAN HIRSCH TREASURER 1.00 X X 0 0 0 FLORINE MARK CO-CHAIR, EXEC. COMM. 2.00 X X 0 0 0 MARK RUBENFIRE CHAIR, EXEC. COMM. 2.00 X X 0 0 0 ADAM BLEZNAK VP, EXEC. COMM. 1.00 X X 0 0 0 ADAM KESSLER VP, EXEC. COMM. 1.00 X X 0 0 0 JEROLD MINKIN VP, EXEC. COMM. 1.00 X X 0 0 0 JUSTIN JACOBS VP, EXEC. COMM. 1.00 X X 0 0 0 MARCI TARAN VP, EXEC. COMM. 1.00 X X 0 0 0 MIRIAM BERGMAN VP, EXEC. COMM. 1.00 X X 0 0 0 AARON GOLDSTEIN EXEC. COMM. 1.00 X 0 0 0 ERIC LUMBERG EXEC. COMM. 1.00 X 0 0 0 LAUREN LEACH EXEC. COMM. 1.00 X 0 0 0 MATT RAN EXEC. COMM. 1.00 X 0 0 0 SAMANTHA FOON EXEC. COMM. 1.00 X 0 0 0 STEVE EISENSHTADT EXEC. COMM. 1.00 X 0 0 0 AARON FISHER DIRECTOR 0.50 X 0 0 0 AARON ROSENHAUS DIRECTOR 0.50 X 0 0 0 BRANDON SCHRAM DIRECTOR 0.50 X 0 0 0 DANIEL SOLEIMANI DIRECTOR 0.50 X 0 0 0 DAVID SHEVRIN DIRECTOR 0.50 X 0 0 0 DENNIS FRANK DIRECTOR 0.50 X 0 0 0 ELANA ACKERMAN DIRECTOR 0.50 X 0 0 0 ELISE OTIS DIRECTOR 0.50 X 0 0 0 ERICA WEDES DIRECTOR 0.50 X 0 0 0 HANNAH KESSLER DIRECTOR 0.50 X 0 0 0 HOWARD KOWALSKI DIRECTOR 0.50 X 0 0 0 JEFF JOHNSON DIRECTOR 0.50 X 0 0 0 JODIE KAUFMAN DAVIS DIRECTOR 0.50 X 0 0 0 JORDAN ROSENBERG DIRECTOR 0.50 X 0 0 0 JUSDY LANDAU DIRECTOR 0.50 X 0 0 0 LACEY FOON DIRECTOR 0.50 X 0 0 0 REBECCA SKOCZYLAS DIRECTOR 0.50 X 0 0 0 TERRY HOLLANDER DIRECTOR 0.50 X 0 0 0 ZACHARY GOLDMAN DIRECTOR 0.50 X 0 0 0 BRIAN D SIEGEL CEO 50.00 X 304506 0 3230 JUDY LOEBL CHIEF PROGRAM OFFICER 50.00 X 135326 0 3230 SARAH ALLYN MENDENHALL ASSISTANT EXECUTIVE DIRECTOR 50.00 X 110058 0 230 549890 0 6690 3 0 1 0 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 FINANCIAL & ACCOUNTING SERVICES 403879 JEWISH COMMUNITY SECURITY INC 6735 TELEGRAPH RD BLOOMFIELD TWP MI 48301 SECURITY SERVICES 129140 2 62500 390845 6898693 7352038 PROGRAM SERVICE FEES 624100 3226849 3226849 3226849 899187 899187 1019405 696147 323258 323258 323258 2311 -2311 -2311 -2311 91125 390845 129796 -38671 -38671 129926 25619 104307 104307 OTHER REVENUE 624110 86571 86571 86571 11951228 3226849 0 1372341 X 317308 317308 307736 245384 62352 4074992 3668789 278597 127606 132801 117994 11012 3795 326835 289714 27606 9515 14314 11408 2906 458308 458308 33730 33730 1646202 1489273 156929 29967 22561 7406 539586 466133 70538 2915 1373557 1307082 56504 9971 162926 161259 1655 12 44601 23562 21039 136583 136583 151673 135797 13426 2450 126861 93435 28268 5158 EQUIPMENT 86768 38708 47859 201 ALLOWANCE FOR UNCOLLECT 53319 2250 31185 19884 JCCA AND MEMBERSHIP DUE 39586 5508 34078 SUBSCRIPTIONS & PULICAT 38575 32299 6260 16 3289 1149 2140 10099517 8429613 1454651 215253 3320883 3371717 651291 458266 82330 271271 236659 202451 70545 126201 3956719 2842797 1259819 1113922 19302678 18534532 3518019 9611191 28442224 33689551 1178471 707390 522126 584855 9707 4083 500000 300000 1792884 6550013 4003188 8146341 X 1697031 3549719 22742005 21993491 24439036 25543210 28442224 33689551 1851711 -747537 0 X X 0 1 X 1 0 X 7699571 7105295 7386097 7432424 7352038 36975425 4469982 4307245 1135247 2688009 3226849 15827332 12169553 11412540 8521344 10120433 10578887 52802757 250631 65533 46778 5549 40654 409145 0 250631 65533 46778 5549 40654 409145 52393612 2033083 1863903 1916022 1837048 1918592 9568648 2033083 1863903 1916022 1837048 1918592 9568648 40168 40048 13653 144059 86571 324499 14242804 13316491 10451019 12101540 12584050 62695904 0.83570 0.84140 0.15260 0.14700 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 17761135 41081 148403 922087 17028532 18997785 165156 -643647 758101 17761135 15673571 65119 4113860 854765 18997785 16498574 20340 52515 897858 15673571 17125283 121855 194322 942686 16498574 0.00000 0.90825 0.09175 1 0 1768133 1155019 613114 2151394 1650586 500808 37192 37192 0 1113922 BENEFICIAL INTEREST IN ENDOWMENT FUNDS 17028532 F BENEFICIAL INTEREST IN CHARITABLE REMAINDER UNITRUST 1506000 F 18534532 ACCRUED RENT REVENUE 197999 DUE FROM UNITED JEWISH FOUNDATION 2011423 ERC RECEIVABLE 1286623 OPERATING RIGHT OF USE ASSET 6115146 9611191 PAYABLE TO ENDOWMENT FUND 380607 EIDL PAYABLE 150000 OPERATING LEASE LIABILITY 6019406 6550013 X 11737945 -747537 851562 104025 11633920 317308 317308 11951228 10633771 851562 851562 9782209 317308 317308 10099517 PART III, LINE 1A: THE CENTER HAS CHOSEN NOT TO CAPITALIZE ITS COLLECTIONS SINCE ITS INCEPTION. PROCEEDS FROM DEACCESSION OR INSURANCE RECOVERIES ARE REFLECTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASS. THERE WERE NO DEACCESSIONS FOR THE YEARS ENDED MAY 31, 2023 AND 2022. PART V, LINE 4: THE ENDOWMENT FUNDS CONSIST OF A NUMBER OF INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES, ALL WITH DONOR RESTRICTIONS. THE FUNDS ARE HELD AND MANAGED BY THE UNITED JEWISH FOUNDATION. PART X, LINE 2: THE CENTER IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN GRANTED TAX EXEMPT STATUS BY THE INTERNAL REVENUE SERVICE UNDER THE PROVISIONS OF CODE SECTION 501(C)(3). NET INCOME FROM ACTIVITIES UNRELATED TO THE CENTER'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION. TAXES ON UNRELATED BUSINESS INCOME ARE NOT MATERIAL TO THE FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE CENTER AND RECOGNIZE A TAX LIABILITY IF THE CENTER 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 CENTER AND HAS CONCLUDED THAT AS OF MAY 31, 2023 AND 2022, 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 CENTER IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 129,796. RESALE MERCHANDISE 25,619. RENTAL EXPENSES 696,147. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 317,308. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 129,796. RESALE MERCHANDISE 25,619. RENTAL EXPENSES 696,147. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 317,308. X X X X X X 1 PLOTNICK AND ASSOCIATES 6315 WALNUT LAKE RD WEST BLOOMFIELD MI 48322 GOLF OUTINGS AND EVENTS 0 481970 29230 452740 481970 29230 452740 MI DR. LARRY SILLS MEMORIAL 274573 210058 64515 69673 6134 8617 FLORIDA GOLF 100037 86987 13050 8500 5575 6404 1 107360 93800 13560 10440 14138 481970 390845 91125 78173 16574 5575 29159 129481 -38356 1 SCHOLARSHIPS 179 317308 PART I, LINE 2: SCHOLARSHIPS ARE APPLIED DIRECTLY TO RECIPIENT'S ACCOUNTS AND THOSE INDIVIDUALS PAY THE REDUCED AMOUNT. X 0 0 0 0 0 0 0 0 0 BRIAN D SIEGEL CEO 304506 0 0 0 0 0 0 0 3230 0 307736 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE CAN ACT ON BEHALF OF THE ENTIRE BOARD. THERE ARE NO MEMBERS OF THE EXECUTIVE COMMITTEE THAT ARE NOT ON THE BOARD. THE DETAILS OF THE EXTENT TO WHICH THEY CAN ACT ARE IN THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 2 ADAM KESSLER AND HANNAH KESSLER ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS GIVEN TO THE BOARD EXECUTIVE COMMITTEE TO CONDUCT A REVIEW. UPON SATISFACTORY REVIEW, THE BOARD EXECUTIVE COMMITTEE MAKES A RECOMMENDATION FOR FINAL APPROVAL. ONCE THE BOARD EXECUTIVE COMMITTEE GIVES FINAL APPROVAL, THE FINAL FORM 990 IS GIVEN TO EACH DIRECTOR OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE AUDIT COMMITTEE SHALL REVIEW THE ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS AND ADDRESS ANY POTENTIAL CONFLICTS. THE COMMITTEE WILL REPORT ITS FINDINGS TO THE JCC OFFICERS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE AND COMPENSATION WAS BASED ON COMPARABLE AGENCY'S WAGE SCHEDULES. ADDITIONALLY, THERE IS A WRITTEN EMPLOYMENT CONTRACT, THE APPROVAL OF WHICH IS DOCUMENTED IN THE MINUTES OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OUTSIDE PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 1,489,273. MANAGEMENT AND GENERAL EXPENSES 156,929. TOTAL EXPENSES 1,646,202. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS.