2024-08-14T08:39:55-05:00 2023-09-30 341912961 COHEN & COMPANY LTD OFFICES LISTED AT WWWCOHENCPACOM OH 44115 990 2022-10-01 237044561 JARC JARC 2489402617 6735 TELEGRAPH 100 BLOOMFIELD HILLS MI 48301 SORA BREITMAN SENIOR ACCOUNTANT 2489402617 2024-08-12 1 1 PARGAT SINGH P02184330 8002291099 2024-08-12 2022 2024-08-08 14:25:15Z SHAINDLE BRAUNSTEIN 6735 TELEGRAPH 100 BLOOMFIELD HILLS MI 48301 10464310 0 X WWW.JARC.ORG X 1969 MI TO PROVIDE CARE AND SHELTER FOR DEVELOPMENTALLY DISABLED INDIVIDUALS. 36 33 262 456 0 0 3645180 2247387 6887275 7936414 12836 117 457645 110960 11002936 10294878 0 0 0 0 7909073 7320406 0 0 407674 2597067 2417056 10506140 9737462 496796 557416 5301342 6058435 7522756 7644740 -2221414 -1586305 JARC'S MISSION IS TO ENRICH THE LIVES OF PEOPLE WITH DISABILITIES THROUGH GENTLE AND LOVING SUPPORT, VALUED RELATIONSHIPS, AND ENGAGEMENT WITH THE COMMUNITY, IN ACCORDANCE WITH JEWISH VALUES. 0 0 4319016 4756400 OPERATION OF LICENSED GROUP HOMES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES. THE ORGANIZATION HAS 12 LOCATIONS SERVING 50 INDIVIDUALS. 2929812 2805001 OPERATION OF UNLICENSED GROUP HOMES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES. THE ORGANIZATION SERVES 37 INDIVIDUALS IN VARIOUS LOCATIONS. 470788 375013 PROVIDE SERVICES TO FAMILIES WITH ADULT OR MINOR CHILDREN WITH DEVELOPMENTAL DISABILITIES. SERVICES PROVIDED INCLUDE INDEPENDENT LIVING SETTINGS AND RESPITE CARE SERVICES. THE ORGANIZATION SERVES 61 INDIVIDUALS IN VARIOUS LOCATIONS 7719616 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 0 1 15 0 262 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 X 36 33 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MI FL X SORA BREITMAN 2489402606 6735 TELEGRAPH SUITE 100 BLOOMFIELD HILLS MI 48301 JOSHUA TOBIAS PRESIDENT 4.00 X X 0 0 0 DANIEL COLLINS VICE PRESIDENT 1.00 X X 0 0 0 JOSHUA JACOBS VICE PRESIDENT 1.00 X X 0 0 0 JANIS SHULMAN VICE PRESIDENT 1.00 X X 0 0 0 JOANNE ARONOVITZ SECRETARY 1.00 X X 0 0 0 ADAM JAHNKE TREASURER 1.00 X X 0 0 0 DAVID GRAND DIRECTOR 1.00 X 0 0 0 AARON BERESH DIRECTOR 1.00 X 0 0 0 AMY BERLIN DIRECTOR 1.00 X 0 0 0 ROBERT COLBURN DIRECTOR 1.00 X 0 0 0 DOLORES GALEA DIRECTOR 1.00 X 0 0 0 LISA FENBERG DIRECTOR 1.00 X 0 0 0 JEFF EISENSHTADT DIRECTOR 1.00 X 0 0 0 LENORA HARDY- FOSTER DIRECTOR 1.00 X 0 0 0 SUSAN HODESS DIRECTOR 1.00 X 0 0 0 BARBARA JONAS DIRECTOR 1.00 X 0 0 0 ERIC KACZANDER DIRECTOR 1.00 X 0 0 0 CAROLYN KOBLIN DIRECTOR 1.00 X 0 0 0 ANDREW LUCKOFF DIRECTOR 1.00 X 0 0 0 CARYN MARTEL DIRECTOR 1.00 X 0 0 0 JEFF EISENSHTADT DIRECTOR 1.00 X 0 0 0 JEFF KOPELMAN DIRECTOR 1.00 X 0 0 0 JOSH ZEMAN DIRECTOR 1.00 X 0 0 0 MATT FRAIBERG DIRECTOR 1.00 X 0 0 0 ROBERT NUSBAUM DIRECTOR 1.00 X 0 0 0 LISA PERNICK DIRECTOR 1.00 X 0 0 0 GEORGE ROBERTS DIRECTOR 1.00 X 0 0 0 GAIL RUBY DIRECTOR 1.00 X 0 0 0 MARC SCHECHTER DIRECTOR 1.00 X 0 0 0 RABBI LEVI SHEMTOV DIRECTOR 1.00 X 0 0 0 BUBBA URDAN DIRECTOR 1.00 X 0 0 0 SHARON ALTERMAN PAST PRESIDENT 1.00 X 0 0 0 RON APPLEBAUM PAST PRESIDENT 1.00 X 0 0 0 DAVID CARROLL PAST PRESIDENT 1.00 X 0 0 0 MICHAEL S FELDMAN PAST PRESIDENT 1.00 X 0 0 0 HOWARD LUCKOFF PAST PRESIDENT 1.00 X 0 0 0 SHAINDLE BRAUNSTEN CEO 39.50 0.50 X 213146 0 33735 MARIO GONZALEZ CFO 40.00 X 140551 0 4249 353697 0 37984 1 0 1 0 0 56110 499000 1692277 5500 2247387 CLIENT SERVICES 624100 7936414 7936414 7936414 117 117 0 56110 169432 -169432 -169432 MISC - OTHER 623990 280392 280392 280392 10294878 7936414 0 111077 335335 284632 37820 12883 6097742 5175769 687716 234257 401229 329892 55965 15372 486100 404490 62530 19080 24195 24195 42000 42000 9258 9258 225038 22874 149884 52280 62755 28881 25916 7958 122426 61557 46408 14461 159128 98497 47254 13377 691594 584330 107264 11514 4731 5318 1465 36459 22535 9353 4571 83095 79728 3367 259451 159932 99519 130560 53642 60302 16616 TRANSPORTATION 328202 266917 60012 1273 FOOD AND SUPPLIES 105496 68308 23991 13197 DIRECT CLIENT ASSISTANC 83966 35073 48893 BAD DEBT 34975 34975 6944 2853 3207 884 9737462 7719616 1610172 407674 948209 1726500 701636 489582 1152654 843147 170543 199067 6326371 4068874 1681227 2257497 24800 26044 164650 65860 457623 450738 5301342 6058435 693943 594217 0 19710 3029651 3476914 3799162 3553899 7522756 7644740 X -3209120 -2323810 987706 737505 -2221414 -1586305 5301342 6058435 557416 66621 11072 0 X X 0 1 X 1 0 X 3524160 2793662 4132558 3645180 2247387 16342947 3524160 2793662 4132558 3645180 2247387 16342947 484434 15858513 24 8 73103 7 117 73259 31259 1117276 1146729 969246 280392 3544902 19961108 36690879 0.79450 0.75910 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 31,259. 2019 AMOUNT: $ 46,496. COVID RELATED EXP REIMBURSEMENTS FROM OAKLAND COUNTY HEALTH NETWORK - 2019 AMOUNT: $ 1,070,780. 2020 AMOUNT: $ 1,146,729. 2021 AMOUNT: $ 969,246. 2022 AMOUNT: $ 280,392. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 9258 0 0 9258 0 PART II-B, LINE 1: JARC PAYS FOR A SHARE OF A LOBBYIST THAT IS EMPLOYED BY THE JEWISH FEDERATION TO ADVOCATE ON MATTERS THAT ARE PERTINANT TO THE JEWISH COMMUNITY, MORE SPECIFICALLY, THEY SPEND SOME TIME TO ADVOCATE FOR THE MULTI-CULTURAL GRANT. 5524717 52800 773217 147142 6203592 5926071 701494 -799522 303326 5524717 5312019 827139 213087 5926071 5254342 182471 124794 5312019 5258589 233948 202479 35716 5254342 0.87618 0.12382 1 1 1 369087 369087 3314730 2387724 927006 1945949 1536715 409234 696605 144435 552170 2257497 INSURANCE CASH SURRENDER VALUE 449838 LINCOLN WOODS DEPOSIT 900 450738 INTER-ORGANIZATION PAYABLES 3553899 3553899 X PART V, LINE 4: JARC FOUNDATION 38-3690103 THE INTENDED USES OF THE FUNDS IS FOR THE BENEFIT AND PRESERVATION OF JARC'S (THE OPERATING 5013 ORGANIZATION) MISSION AND THE INDIVIDUALS THAT THEY SERVE AND SUPPORT. PART X, LINE 2: THE JARC FOUNDATION AND AFFILIATES HAVE RECEIVED NOTIFICATION THAT THE ENTITIES QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTIONS 501(C)(3) AND 501(C)(2) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW AND, ACCORDINGLY, ARE NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES ON RELATED INCOME. UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE ORGANIZATION FOLLOWS CURRENT AUTHORITATIVE GUIDANCE RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD BE MORE LIKELY THAN NOT TO SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ORGANIZATION IS A MICHIGAN NOT-FOR-PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)3 OF THE INTERNAL REVENUE CODE. THE ORGANIZATION RECOGNIZES AND DISCLOSES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH GAAP. AS OF AND FOR THE YEAR ENDED SEPTEMBER 30, 2023, THE ORGANIZATION DID NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS. FALL FUNDRAISER 56110 56110 169432 56110 56110 169432 169432 -169432 X X 0 0 0 0 0 0 0 0 0 SHAINDLE BRAUNSTEN CEO 213146 0 0 0 0 0 19500 0 14235 0 246881 0 0 0 PART I, LINE 3 COMPENSATION OF THE CEO IS SET BY THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE REVIEWS AND MAKES CHANGES BASED UPON PERFORMANCE AND CONSISTENT WITH MARKET RATES PAID TO CEO'S OPERATING SIMILARLY SIZED AND COMPLEX ORGANIZATIONS. THE SALARIES OF OTHER KEY EMPLOYEES ARE SET BY THE CEO. SEE BELOW 0 FORM 990, PART IV, LINE 28C THE ORGANIZATION HAS MORTGAGES WITH A NATIONAL RETAIL MORTGAGE LENDER WHOSE CHAIRMAN IS A MEMBER OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: ANDREW LUCKOFF, A BOARD MEMBER AND HOWARD LUCKOFF, THE EX BOARD CHAIRMAN; ERIC KACZANDER, A BOARD MEMBER AND CAROL KACZANDER, AN EMPLOYEE. FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE E-MAILED TO MEMBERS OF THE AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING. FROM THE AUDIT COMMITTEE THE 990 WILL BE MADE AVAILABLE TO MEMBERS OF THE FULL BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST FORMS ARE SENT TO ALL MEMBERS OF THE BOARD ON AN ANNUAL BASIS. ANY CONFLICTS MUST BE DISCLOSED ON THE FORM. IF THERE ARE ANY CHANGES DURING THE COURSE OF THE YEAR, BOARD MEMBERS ARE TO MAKE THEM KNOWN IN A TIMELY MANNER. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD IS CHARGED WITH ESTABLISHING THE COMPENSATION OF THE CEO. THE EXECUTIVE COMMITTEE REVIEWS AND MAKES CHANGES BASED ON PERFORMANCE, AND CONSISTENT WITH MARKET RATES PAID TO CEOS OPERATING SIMILARLY SIZED AND COMPLEX ORGANIZATIONS. THE CEO PERFORMS AN ANNUAL REVIEW OF THE CHIEF FINANCE OFFICER. THEIR SALARIES ARE SET BY THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS. KATRIN STREET NON-PROFIT HOUSING CORP 6735 TELEGRAPH SUITE 100 BLOOMFIELD HILLS MI 48301 382523384 HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(2) JARC 1 BROADVIEW DRIVE NON-PROFIT HOUSING CORP 6735 TELEGRAPH SUITE 100 BLOOMFIELD HILLS MI 48301 382523385 HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(2) JARC 1 JARC PROPERTIES I 6735 TELEGRAPH SUITE 100 BLOOMFIELD HILLS MI 48301 371475166 HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(3) LINE 12A, I JARC 1 JARC PROPERTIES II 6735 TELEGRAPH SUITE 100 BLOOMFIELD HILLS MI 48301 200899397 HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(3) LINE 12A, I JARC 1 JARC PROPERTIES III 6735 TELEGRAPH SUITE 100 BLOOMFIELD HILLS MI 48301 200899480 HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(3) LINE 12A, I JARC 1 JARC PROPERTIES IV 6735 TELEGRAPH SUITE 100 BLOOMFIELD HILLS MI 48301 200899523 HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(3) LINE 12A, I JARC 1 JARC PROPERTIES V 6735 TELEGRAPH SUITE 100 BLOOMFIELD HILLS MI 48301 200899564 HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(3) LINE 12A, I JARC 1 JARC PROPERTIES VI 6735 TELEGRAPH SUITE 100 BLOOMFIELD HILLS MI 48301 200899601 HOUSING FOR DEVELOPMENTALLY DISABLED INDIVIDUALS MI 501(C)(3) LINE 12A, I JARC 1 JARC FOUNDATION 6735 TELEGRAPH SUITE 100 BLOOMFIELD HILLS MI 48301 383690103 TO RECEIVE AND ADMINISTER FUNDS AND PROPERTY FOR THE BENEFIT OF JARC MI 501(C)(3) LINE 12A, I JARC 1 0 0 1 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 THE JARC FOUNDATION K 0 SEE SUPPLEMENTAL INFORMATION THE JARC FOUNDATION L 0 SEE SUPPLEMENTAL INFORMATION THE JARC FOUNDATION N 0 SEE SUPPLEMENTAL INFORMATION THE JARC FOUNDATION O 0 SEE SUPPLEMENTAL INFORMATION THE JARC FOUNDATION C 0 SEE SUPPLEMENTAL INFORMATION SCHEDULE R: PART V: SECTION 2: LINES 1-5 JARC AND THE JARC FOUNDATION SHARE ALL OF THEIR PAID EMPLOYEES, AS WELL AS SHARING THEIR FACILITIES, EQUIPMENT AND OTHER ASSETS. EXPENSES ARE PAID AND REIMBURSED AMONGST THE ENTITIES THROUGHOUT THE YEAR.