2025-04-29T11:35:45-05:00 2024-06-30 420714325 RSM US LLP 30 South Wacker Dr Suite 3300 Chicago IL 606063392 990 2023-07-01 362727597 Council for Jewish Elderly COUN 7735081000 3003 West Touhy Avenue Chicago IL 60645 Stacey Turner Vice President/CFO 7735081000 2025-04-22 1 1 Rebekuh Eley P01247672 3126343400 2025-04-22 2023 2025-03-06 01:10:19Z CJE SeniorLife Daniel Fagin 3003 West Touhy Avenue Chicago IL 60645 56265519 0 X www.CJE.net X 1972 IL See Schedule O 44 44 512 791 10836 8105 16170550 12203059 40818353 43906357 517436 46838 312240 -18972 57818579 56137282 14571600 19175123 0 0 22086397 19996494 0 0 763402 13616068 15580605 50274065 54752222 7544514 1385060 67405568 64409962 51223886 44241238 16181682 20168724 X See Schedule O 0 0 24728693 19175123 21698583 CJE SeniorLife(See Schedule O for continuation) 13561071 0 15656378 CJE SeniorLife's Weinberg Community for Senior Living(See Schedule O for continuation) 5167920 0 6551396 CJE Independent Housing(See Schedule O for continuation) 43457684 1 1 0 0 0 0 0 0 1 1 1 1 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 128 0 1 512 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 44 44 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 IL X Stacey Turner 7735081000 3003 West Touhy Avenue Chicago IL 60645 Kenneth F Lorch Chair 2.00 X X 0 0 0 Susan R Segal Vice Chair 2.00 X X 0 0 0 Jennifer S Colburn Secretary 2.00 X X 0 0 0 Sam P Brilliant Treasurer 2.00 X X 0 0 0 Marc L Berman Director 1.00 X 0 0 0 Julia Bikbova Director 1.00 X 0 0 0 Eve S Biller Director 1.00 X 0 0 0 David Block Director 1.00 X 0 0 0 Dennis J Carlin Director 1.00 X 0 0 0 Greg S Danziger Director 1.00 X 0 0 0 Alan M Ellenby Director 1.00 X 0 0 0 Daniel N Epstein Director 1.00 X 0 0 0 Bill Goldberg Director 1.00 X 0 0 0 Allan Goldstein Director 1.00 X 0 0 0 Dr Jeffrey Graff Director 1.00 X 0 0 0 Alan I Greene Director 1.00 X 0 0 0 Nicole Katz Director 1.00 X 0 0 0 Michael E Koen Director 1.00 X 0 0 0 Stuart J Kohn Director 1.00 X 0 0 0 Bruce J Lederman Director 1.00 X 0 0 0 Jane C Lederman Director 1.00 X 0 0 0 Steven J Levine Director 1.00 X 0 0 0 Jay Lewkowitz Director 1.00 X 0 0 0 Marjorie H Loeb Director 1.00 X 0 0 0 David Macknin Director 1.00 X 0 0 0 Leslie Markman-Stern Director 1.00 X 0 0 0 Paul Miller Director 1.00 X 0 0 0 James C Mills Director 1.00 X 0 0 0 Sylvia L Novick Director 1.00 X 0 0 0 John E Pomeranz Director 1.00 X 0 0 0 Dr Carlton R Resnick Director 1.00 X 0 0 0 Nicole M Lev Ross Director 1.00 X 0 0 0 Mally Z Rutkoff Director 1.00 X 0 0 0 Michael Saltzman Director 1.00 X 0 0 0 Stephen P Sandler Director 1.00 X 0 0 0 Robert L Schlossberg Director 1.00 X 0 0 0 Judith Share Director 1.00 X 0 0 0 Judy L Smith Director 1.00 X 0 0 0 Abbe Temkin Director 1.00 X 0 0 0 Don C Trossman Director 1.00 X 0 0 0 Sarah Warren Director 1.00 X 0 0 0 Kalman Wenig Director 1.00 X 0 0 0 Steve Yastrow Director 1.00 X 0 0 0 Sandra J Lerner Director 1.00 X 0 0 0 Dan Fagin President & CEO 38.00 X 471736 0 68951 Thomas Lockwood Vice President & CFO until 7/29/23 38.00 X 235618 0 56808 Stacey Turner Vice President & CFO 38.00 X 164066 0 19474 Andrea Lebovits VP Community Services 38.00 X 263908 0 105585 Andrew Kowalski Executive Director Tamrisk 40.00 X 213954 0 55836 Stephanie Smerling VP of Development 38.00 X 183904 0 46544 Margaret Danilovich Senior Director of Research 38.00 X 191791 0 16354 Jodi Portnoy VP & Chief Strategy Officer 38.00 X 155271 0 24765 Paisley Valentincic VP of Marketing and Sales 38.00 X 191471 0 13772 Monica Soto Director of Finance 38.00 X 166150 0 0 Jennifer Weininger Executive Director Tamarisk 38.00 X 152614 0 29744 Kevin C Hill VP & CIO 38.00 X 151123 0 46857 Lisa Stanton Director of Sales & Marketing 38.00 X 140597 0 12972 Ruben Lopez Director of IT Infrastructure Srvcs 38.00 X 137938 0 29463 2820141 0 527125 22 0 1 0 Morrison Management Specialists 4721 Morrison Dr Suite 300 Mobile AL 36609 Food Services 1296179 Warren Barr 9700 Gross Point Rd Skokie IL 60076 Food Services 642773 Joint & Neuro Rehab Assoc of Chicago 10400 W Higgins Road Rosemont IL 60018 Therapy Services 438742 PremiStar 18 Congress Circle West Roselle IL 60172 Maintenance Services 421328 Colliers FBO ArborLake Centre Owners PO Box 4857 Portland OR 97208 Landscaping Services 129311 9 841278 1365592 2798578 7197611 12203059 CJE Senior Life Programs 623000 21698583 21698583 Weinberg Community 623000 15656378 15656378 CJE Independent Housing 623000 6551396 6551396 43906357 46838 10836 36002 109265 841278 128237 -18972 -18972 56137282 43906357 10836 17030 19175123 19175123 2084146 2084146 13279014 11103855 1703432 471727 3306186 2543544 679838 82804 1327148 1013599 279347 34202 175958 29193 146765 295815 295815 70978 70978 1357633 736879 606616 14138 251041 251041 1402986 855624 543964 3398 963444 778173 172082 13189 1547482 696299 850903 280 23537 21238 2158 141 131223 103753 26630 840 525865 372735 153130 1559520 1398765 160755 899362 652015 247347 Food Service Costs 2840380 2840380 Repairs & Maintenance 892722 885468 7254 2642659 2499976 142683 54752222 43457684 10531136 763402 1197658 694611 93560 183738 569337 559925 6249901 3662956 526442 966331 910070 901248 43880632 27794568 15474146 16086064 25646663 26782814 16737791 14572275 67405568 64409962 12230851 11871665 301716 247175 11978336 11361707 26712983 20760691 51223886 44241238 X 11663902 16197483 4517780 3971241 16181682 20168724 67405568 64409962 X 1385060 2306788 295194 X 0 1 X 1 1 1 X 11486721 24503283 11990227 16170550 12203059 76353840 11486721 24503283 11990227 16170550 12203059 76353840 7631361 68722479 21287 12848 20906 59135 36002 150178 7493 26013 33361 19096 8105 94068 100084 46502 669659 542975 1359220 77957306 216472096 0.88150 0.95790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 23489663 306856 2318511 1365692 70978 24678360 22326419 629447 1801385 1197948 69640 23489663 25395220 264398 -1948384 1320624 64191 22326419 20997167 602069 5046035 1180994 69057 25395220 21086579 191414 925786 1120117 86495 20997167 0.92452 0.00000 0.07548 0 1 1 930330 930330 35820178 23056689 12763489 5453199 3687661 1765538 1676925 1050218 626707 16086064 Board Designated - Pooled Fund Investments 2144757 F Endowment Foundation Pooled Fund Investments 24255270 F Bond Indenture 382787 F 26782814 Deferred Mortgage and Other Assets 181797 Caring Communities Capital 584910 Right-of-use Asset 13805568 14572275 Due to JFMC Facilities Corporation 7415573 Lease Liabilities 13345118 20760691 X Part IV, Line 2b: CJE collects and holds refundable security deposits from its residents to cover expenses of any repairs or damages to the premises greater than normal "wear and tear." In addition, CJE holds and manages spending funds for some of its residents. Part V, Line 4: The endowment funds, which includes both Board designated and temporarily restricted funds, were established over a period of many years via donations and bequests received from donors' estates. Distributions are made from the endowment funds on an annual basis and transferred to CJE SeniorLife's undesignated fund to support operations and capital improvements. The endowment fund distributions are computed using a formal spending policy that has been approved by the Board of Directors. Part X, Line 2: CJE, an Illinois not-for-profit corporation, and its controlled affiliates are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and applicable state law. CJE files a Form 990, Return of Organization Exempt from Income Tax, annually. When this return is filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would ultimately be sustained. The benefit of a tax position is recognized in the consolidated financial statements in the period during which, based on all available evidence, management believes that it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions are not offset or aggregated with other positions. Tax positions that meet the "more likely than not" recognition threshold are measured as the largest amount of tax benefit that is more than 50% likely to be realized on settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying consolidated statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. As of and during the years ended June 30, 2024 and 2023, there were no unrecognized tax benefits identified and recorded as liabilities. Forms 990 filed by CJE are subject to examination by the Internal Revenue Service (IRS) up to three years from the extended due date of each return. Forms 990 filed by CJE are no longer subject to examination for the years ended June 30, 2020, and prior. CJE Annual Event 950543 841278 109265 40233 34965 53039 950543 841278 109265 40233 34965 53039 128237 -18972 1 Personal Care 1323 12843748 Food Program 1869 1714700 Room and Board 47 746718 Emergency Financial Assistance 1180 1000761 Medicine 1177 557575 Client Transportation 691 126128 Socialization 1297 56602 Robineau Residence Assistance 12 30255 State of Illinois Assistance at Weinberg Campus 63 2077783 Adult Day Service (ADS) - Heerey 63 13655 Adult Day Service (ADS) - Gidwitz 7 7198 Part I, Line 2: CJE provides grants to individuals from several funding sources for (1) goods and services to Holocaust survivors, (2) scholarship recipients at Weinberg Assisted Living, Robineau House and Adult Day Services, as well as (3) Emergency Financial Assistance to community clients. All recipients must qualify based on the specific program requirements. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 Dan Fagin President & CEO 410496 0 40000 0 21240 0 31765 0 37186 0 540687 0 0 0 Andrea Lebovits VP Community Services 253797 0 0 0 10111 0 89098 0 16487 0 369493 0 0 0 Thomas Lockwood Vice President & CFO until 7/29/23 212377 0 15000 0 8241 0 44874 0 11934 0 292426 0 0 0 Andrew Kowalski Executive Director Tamrisk 162574 0 33743 0 17637 0 18589 0 37247 0 269790 0 0 0 Stephanie Smerling VP of Development 166592 0 0 0 17312 0 23389 0 23155 0 230448 0 0 0 Margaret Danilovich Senior Director of Research 167085 0 24706 0 0 0 16354 0 0 0 208145 0 0 0 Paisley Valentincic VP of Marketing and Sales 182332 0 7500 0 1639 0 13258 0 514 0 205243 0 0 0 Kevin C Hill VP & CIO 151123 0 0 0 0 0 9820 0 37037 0 197980 0 0 0 Stacey Turner Vice President & CFO 147942 0 5000 0 11124 0 0 0 19474 0 183540 0 0 0 Jennifer Weininger Executive Director Tamarisk 138273 0 5000 0 9341 0 19030 0 10714 0 182358 0 0 0 Jodi Portnoy VP & Chief Strategy Officer 127241 0 18018 0 10012 0 0 0 24765 0 180036 0 0 0 Ruben Lopez Director of IT Infrastructure Srvcs 137663 0 0 0 275 0 19081 0 10382 0 167401 0 0 0 Monica Soto Director of Finance 164331 0 0 0 1819 0 0 0 0 0 166150 0 0 0 Lisa Stanton Director of Sales & Marketing 98277 0 42320 0 0 0 0 0 12972 0 153569 0 0 0 Part I, Line 1a Daniel Fagin, Thomas Lockwood, Andrea Lebovits, Paisley Valentinic, Stephanie Smerling, Stacey Turner, Andrew Kowalski, Jodi Portnoy, and Jennifer Weininger received the following taxable benefit: Tax Gross-up payments Part I, Line 7 Executive bonuses are based off the achievement of specific goals agreed upon between the executive and their supervisor. For the CEO, the chair of the board approves the bonus with the size of the potential bonus being part of the executive's offer letter or employment contract. For all other executives, the CEO approves the bonus based on achievement of goals. Form 990, Part I, Line 1 and Part III, Line 1 The mission of CJE SeniorLife is to enhance quality of life and facilitate independence of older adults. CJE SeniorLife Values Statement At CJE SeniorLife, we fulfill our mission and realize our vision for and on behalf of our Clients, our Clients' families, our Staff, our Board Members and our Volunteers by striving for excellence through Respect, Advocacy, Compassion, Intention, Innovation and Accountability. Respect - Kavod We recognize, honor and acknowledge the inherent value of each person, for their wisdom, their culture, their background and their unique history. Advocacy - Timicha We give voice to our clients' needs and facilitate positive actions on their behalf. We engage state and federal officials, as well as partner with LeadingAge and other Associations to advocate the adoption, preservation and/or modification of governmental programs and practices which benefit our community and clients. Compassion - Chesed We treat everyone with caring, sensitivity, understanding and supportive responsiveness. Intention - Kavanah We approach our work and each task with mindful consideration as to what we are doing and why we are doing it, as individuals and as an agency. Innovation - Chidushim We advance our knowledge and evaluate, develop and implement new and advanced programming and models of care to bring benefits to our clients, community and broader older adult/health care environment. Accountability - Arevut We are responsible individually and as an organization for ethical, accurate work and interaction with others. We plan strategically and provide quality care with measurable outcomes and fiscal soundness. CJE SeniorLife Vision Statement Older adults living better every day connected to the community of their choice with access to trusted care and a full range of services, rooted in Jewish values. As part of our unwavering commitment to older adults and their caregivers, CJE is recognized as a powerful advocate for important and essential issues facing older adults. Much of our success can be attributed to our development of crucial connections within all levels of government: city, county, state and federal. Through our partnership with the Jewish Federation of Chicago Government Affairs Office, we have participated in advocacy and educational efforts in Chicago, Springfield, and Washington, D.C., providing issue briefs and client impact statements for use in legislative meetings. Our goal is to foster purposeful collaborations with elected officials and government administrators to influence policy solutions and decision-making as it relates to the Jewish communities and the vulnerable populations served by CJE and Federation agencies. Form 990, Part III, Line 4a: Our comprehensive care coordination focuses on the services and programs necessary to help older adults stay active, keep their independence, and find fulfillment. These services include independent housing, assisted living, home-delivered meals, transportation, adult day services, care management, health and wellness activities, counseling services, and support groups for older adults and caregivers. In addition, we offer an abundance of lifelong learning and social interaction opportunities through our Community Engagement including My Go-To Place, Cyber Club and CJE Academy. Since 1972, CJE SeniorLife has been the go-to organization for thousands of older adults and their families in the Chicago area. Form 990, Part III, Line 4b: CJE SeniorLife's Weinberg Community for Senior Living is home to 220 older adults at either Gidwitz Place for Assisted Living or The Friend Center for Memory Care, one of the first licensed and largest assisted living residences in the state. Weinberg Community provides a safe, stimulating environment for older adults who need additional assistance with everyday tasks like medication reminders, bathing and housekeeping. Residents also enjoy a multitude of Life Enrichment programs including lifelong learning opportunities, arts and crafts, games, entertainment, and fitness and wellness. Though primarily for a private pay population, approximately 30% of residents receive some type of financial assistance through a CJE-sponsored scholarship program, donor funds or state government subsidy. Form 990, Part III, Line 4c: CJE Housing is for seniors who can live independently. Four apartment buildings (Krasnow Residence, Swartzberg House, Village Center, and Robineau Residence) are HUD funded buildings. Form 990, Part VI, Section A, line 6 Every person who is a member of the Jewish Federation of Chicago shall be a member. Form 990, Part VI, Section A, line 7a At each election of Elected Directors, each member shall have one vote for as many persons as there are Elected Directors to be elected. Form 990, Part VI, Section B, line 11b A final review of the IRS Form 990 was made by the Audit Committee. Recommended committee revisions were made if necessary and the Form 990 was made available to the entire board for review prior to filing. Form 990, Part VI, Section B, line 12c A conflict-of-interest questionnaire is circulated to all Board members and key employees on an annual basis. This process is managed by CJE's President, CEO and the VP of Resource Development who ensures all questionnaires are completed. The completed questionnaires are reviewed by management and any conflicts are disclosed to the Board of Directors. If a Director does have a conflict or business relationship with CJE, he or she is required to refrain from any vote or active participation in any matter in which such Key Individual or any member of his or her family may have a financial interest. Form 990, Part VI, Section B, line 15 CJE has a Compensation Committee that approves compensation for the President & CEO, which is comprised of the Board Chair, Past Chair, Vice Chair, and up to three other appointed Directors. The Committee uses comparable data from other aging non-profit organizations to ensure compensation for the President & CEO is consistent with the market. CJE also has a staff Compensation Committee that approves compensation for other Officers and Key Employees which is comprised of the President & CEO. The Committee uses comparable data from other aging non-profit organizations to ensure compensation for all other Officers and Key Employees is consistent with the market. Form 990, Part VI, Section C, line 19 The organization's Form 990, governing documents, conflict of interest policy and audited financial statements are made available to all volunteer members of the Board of Directors. With regards to the public, the organization provides these documents upon request for the same period of time as set forth in IRC section 6104(d). Form 990, Part XI, line 9: Net Change in Fair Value of Interest Rate Swaps 295,194. Swartzberg House 3003 West Touhy Chicago IL 60645 043630309 Senior Housing IL 2047571 10021836 Council for Jewish Elderly Council for Jewish Elderly Endowment Foundation 30 South Wells Suite 4049 Chicago IL 60606 364310834 Endowment IL 501(c)(3) Line 12a, I Council for Jewish Elderly 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Council for Jewish Elderly Endowment Foundation C 1365692 Cash