2026-03-05T10:14:27+00:00 2025-06-30 331498605 Plante & Moran PLLC 10 SOUTH RIVERSIDE PLAZA 9TH FLOOR CHICAGO IL 60606 990 2024-07-01 364310834 COUNCIL FOR JEWISH ELDERLY ENDOWMENT FOUNDATION COUN 3123574790 30 SOUTH WELLS STREET 4049 CHICAGO IL 60606 SUSAN RINGEL SEGAL PRESIDENT 2026-03-05 true true DAVID LOWENTHAL CPA P00378651 3122071040 2026-03-04 2024 2025-03-06 01:10:19Z SUSAN RINGEL SEGAL 30 SOUTH WELLS STREET 4049 CHICAGO IL 60606 17699510 false X N/A X 1999 IL THE FOUNDATION WAS ESTABLISHED EXCLUSIVELY FOR THE BENEFIT OF AND TO CARRY OUT THE PURPOSES OF THE COUNCIL FOR JEWISH ELDERLY, A NOT-FOR-PROFIT CORPORATION. 7 7 0 11 0 285777 1290543 0 0 -267525 3293406 0 0 18252 4583949 1365692 1377588 0 0 0 0 0 0 24728 158035 146556 1523727 1524144 -1505475 3059805 24863360 26354914 185000 0 24678360 26354914 THE FOUNDATION WAS ESTABLISHED EXCLUSIVELY FOR THE BENEFIT OF AND TO CARRY OUT THE PURPOSES OF THE COUNCIL FOR JEWISH ELDERLY, A NOT-FOR-PROFIT CORPORATION. false false 1380986 1377588 DISTRIBUTIONS ARE MADE FOR THE BENEFIT OF THE COUNCIL FOR JEWISH ELDERLY. 1380986 true true false false false false false false false true false true false false false true true true false false false false false false false false false true false false false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 7 7 false false false false true true true true true false false false true true true true true true false false false false IL X EDITH SUMMERVILLE 3123574787 30 SOUTH WELLS STREET SUITE 4049 CHICAGO IL 60606 X ALLAN GOLDSTEIN VICE PRESIDENT/DIRECTOR 0.3 1.0 X X 0 0 0 DON TROSSMAN TREASURER/DIRECTOR 0.3 1.0 X X 0 0 0 JUDY L SMITH SECRETARY/DIRECTOR 0.3 1.0 X X 0 0 0 SCOTT HEYMAN -PART YEAR SECRETARY/DIRECTOR 0.3 0.0 X X 0 0 0 SUSAN RINGEL SEGAL PRESIDENT/DIRECTOR 1.0 1.0 X X 0 0 0 ABBE TEMKIN DIRECTOR 0.3 1.0 X 0 0 0 KAREN GALIN DIRECTOR 0.3 0.0 X 0 0 0 LINDA SOREFF SIEGEL DIRECTOR 0.3 0.0 X 0 0 0 DAVID S ROSEN ASSISTANT SECRETARY 0.3 0.0 X 0 0 0 JAMES A PINKSTON ASSISTANT TREASURER 0.3 0.0 X 0 0 0 PETER CHISWICK ASSISTANT TREASURER 0.3 0.0 X 0 0 0 STEVEN A WANDER ASSISTANT SECRETARY 0.3 0.0 X 0 0 0 0 0 0 0 false false false 0 1290543 1290543 0 0 0 0 0 178552 178552 0 0 16230415 13115561 3114854 0 3114854 3114854 0 0 0 0 0 4583949 0 0 3293406 1377588 1377588 71285 71285 0 0 0 0 ALLOCATED EXPENSES 71873 47145 24728 OTHER EXPENSE 3398 3398 0 0 0 0 1524144 1380986 118430 24728 552892 1467614 0 0 0 0 0 0 0 0 24255270 24697038 0 55198 190262 24863360 26354914 185000 0 0 0 0 0 185000 0 X 22815703 23598491 1862657 2756423 24678360 26354914 24863360 26354914 X 3059805 -1383863 612 X false true true false X X 1 COUNCIL FOR JEWISH ELDERLY 362727597 7 true 1377588 0 1 1377588 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24678360 1290543 1838870 1377588 75271 26354914 23489663 285777 2339590 1365692 70978 24678360 22326419 619089 1811743 1197948 69640 23489663 25395220 264398 -1948384 1320624 64191 22326419 20997167 602069 5046035 1180994 69057 25395220 0.8954 0.0 0.1046 true false Closely-held equity interests Financial derivatives JEWISH FEDERATION OF METROPOLITAN CHICAGO - POOLED ENDOWMENT PORTFOLIO, LLC 24697038 F 24697038 0 X 3129413 -1383863 612 -1383251 4512664 71285 0 71285 4583949 1452859 0 0 1452859 71285 0 71285 1524144 Schedule D, Part V, Line 4 Intended uses of endowment funds THE ENDOWMENT FUND IS USED TO PROVIDE SUPPORT FOR VARIETY OF PURPOSES FOR THE COUNCIL FOR JEWISH ELDERLY INCLUDING HOUSING, COMMUNITY SERVICES, EDUCATION, AND APPLIED RESEARCH. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE FOUNDATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBTI). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES ON INCOME TAXES, AND ACCOUNTING IN INTERIM PERIODS. AT JUNE 30, 2025, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. THE FOUNDATION FILES FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF ILLINOIS. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN VALUE OF REMAINDER INTEREST IN CHARITABLE GIFT ANNUITIES - 612 true COUNCIL FOR JEWISH ELDERLY 3003 WEST TOUHY AVENUE Chicago IL 60645 362727597 501(C)(3) 1377588 GENERAL OPERATING SUPPORT 1 0 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds ALL GRANTS CAN ONLY BE MADE TO OR FOR THE BENEFIT OF THE COUNCIL FOR JEWISH ELDERLY. Form 990, Part VI, Line 6 Classes of members or stockholders THE MEMBERS OF THE FOUNDATION ARE THE COUNCIL FOR JEWISH ELDERLY (THE AGENCY) AND THE JEWISH FEDERATION OF METROPOLITAN CHICAGO (THE FEDERATION). Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE MEMBERS SHALL APPOINT THE BOARD OF DIRECTORS. THE AGENCY SHALL BE ENTITLED TO APPOINT FOUR OF SUCH DIRECTORS AT LEAST ONE OF WHOM MUST BE THE CURRENT PRESIDENT OR ANY PAST PRESIDENT OF THE AGENCY, AND THE FEDERATION SHALL BE ENTITLED TO APPOINT THREE OF SUCH DIRECTORS. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders AN ANNUAL MEETING OF MEMBERS SHALL BE HELD EACH YEAR ON A DATE DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS. AT EACH SUCH ANNUAL MEETING THE MEMBERS SHALL APPOINT A BOARD OF DIRECTORS AS PROVIDED IN THE BY-LAWS AND TRANSACT SUCH OTHER BUSINESS AS MAY COME BEFORE THE MEETING. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CONTROLLER OF A RELATED ENTITY OF THE JEWISH FEDERATION OF METROPOLITAN CHICAGO REVIEWED THE FORM 990 PRIOR TO FILING. A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS AND OFFICERS OF THE ORGANIZATION PRIOR TO FILING. Form 990, Part VI, Line 12c Conflict of interest policy A CONFLICT OF INTEREST QUESTIONNAIRE IS CIRCULATED TO ALL BOARD MEMBERS ON AN ANNUAL BASIS. THE COMPLETED QUESTIONNAIRES ARE REVIEWED AND ANY CONFLICTS ARE DISCLOSED TO THE BOARD OF DIRECTORS. IF A DIRECTOR DOES HAVE A CONFLICT OR BUSINESS RELATIONSHIP, HE OR SHE IS REQUIRED TO ABSTAIN FROM ANY VOTES RELATED TO THAT MATTER. Form 990, Part VI, Line 19 Required documents available to the public THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE ASSET FORTH IN IRC SECTION 6104(D). Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF REMAINDER INTEREST IN CHARITABLE GIFT ANNUITIES - 612; Total - 612; COUNCIL FOR JEWISH ELDERLY 3003 WEST TOUHY AVENUE CHICAGO IL 60645 362727597 SOCIAL WELFARE INSTITUTION IL 501(c)(3) 7 NA false false true false false false false false false false false false false false false false false false false false