2021-05-07T07:34:44-05:00 2020-06-30 420714325 RSM US LLP 30 S Wacker Drive Ste 3300 Chicago IL 60606 990 2019-07-01 362727597 Council for Jewish Elderly COUN 8476747210 3003 West Touhy Avenue Chicago IL 60645 Thomas Lockwood Vice President/CFO 7735081000 2021-05-06 1 Rebekuh Eley P01247672 3126343400 2021-05-06 2019 2022-09-23 18:48:47Z CJE SeniorLife Daniel Fagin 3003 West Touhy Avenue Chicago IL 60645 67897011 0 X www.CJE.net X 1972 IL See Schedule O 47 47 781 1642 0 -5966 10429681 11486721 52342749 54644910 861446 1093688 91042 107577 63724918 67332896 0 0 0 0 32245047 33889190 0 0 380975 31324354 31712186 63569401 65601376 155517 1731520 64588161 65504074 73554685 73821550 -8966524 -8317476 X See Schedule O 0 0 24056327 20813910 CJE SeniorLife's Lieberman Center for Health and Rehabilitation(See Schedule O for continuation) 17023635 14366458 CJE SeniorLife(See Schedule O for continuation) 12109641 13483523 CJE SeniorLife's Weinberg Community for Senior Living(See Schedule O for continuation) 5144887 5981019 CJE Independent Housing is for seniors who can live independently. Four apartment buildings (Krasnow Residence, Swartzberg House, Village Center, and Robineau Residence) are HUD funded. A fifth apartment building, Levy House offers below market rate rents partially funded by the Chicago Housing Trust. 5144887 5981019 58334490 1 1 0 1 0 0 0 0 1 1 1 1 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 118 0 1 781 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 47 47 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 1 1 IL X Thomas Lockwood 7735081000 3003 West Touhy Avenue Chicago IL 60645 Mr Dan Fagin President & CEO 38.00 X 381949 0 30337 Mr Thomas Lockwood Vice President & CFO 38.00 X 267586 0 43286 Ms Laura Prohov VP Community Services 38.00 X 216105 0 64611 Mr Ronald Roman VP Human Resources 38.00 X 176591 0 47626 Ms Carole Klein-Alexander Vice President Marketing 38.00 X 170110 0 35815 Ms Andrea Lebovits VP Community Services 38.00 X 151958 0 39192 Ms Stephanie Smerling VP of Resource Development 38.00 X 142393 0 17064 Ms Virginija Davis Nurse Supervisor 38.00 X 151083 0 7985 Mr Marc L Berman Chair 2.00 X X 0 0 0 Mr Charles M Bley Vice Chair 2.00 X X 0 0 0 Mr James M Feldman Treasurer 2.00 X X 0 0 0 Ms Terri Freeman Secretary 2.00 X X 0 0 0 Mr John Pomeranz Director 1.00 X 0 0 0 Ms Julia Bikbova Director 1.00 X 0 0 0 Mrs Eve Biller Director 1.00 X 0 0 0 Mr Sam Brilliant Director 1.00 X 0 0 0 Mr Dennis J Carlin Director 1.00 X 0 0 0 Mr Alan M Ellenby Director 1.00 X 0 0 0 Mr Vern Gideon Director 1.00 X 0 0 0 Mr William I Goldberg Director 1.00 X 0 0 0 Mr Allan Goldstein Director 1.00 X 0 0 0 Dr Jeff Graff Director 1.00 X 0 0 0 Mr Alan I Greene Director 1.00 X 0 0 0 Ms Nicole Katz Director 1.00 X 0 0 0 Mr Mike Koen Director 1.00 X 0 0 0 Ms Sondra F Kraff Director 1.00 X 0 0 0 Mr Robert E Landsman Director 1.00 X 0 0 0 Ms Sandye Lerner Director 1.00 X 0 0 0 Mr Steve Levine Director 1.00 X 0 0 0 Mr David Macknin Director 1.00 X 0 0 0 Mr Paul Miller Director 1.00 X 0 0 0 Mr James C Mills Director 1.00 X 0 0 0 Ms Sylvia Novick Director 1.00 X 0 0 0 Ms Vicki E Pines Director 1.00 X 0 0 0 Ms Susan Reese Director 1.00 X 0 0 0 Mr Carl Resnick Director 1.00 X 0 0 0 Mr Carey Rothbardt Director 1.00 X 0 0 0 Ms Mally Z Rutkoff Director 1.00 X 0 0 0 Mr Michael Saltzman Director 1.00 X 0 0 0 Mr Stephen Sandler Director 1.00 X 0 0 0 Mr Robert L Schlossberg Director 1.00 X 0 0 0 Mr Joel C Schneider Director 1.00 X 0 0 0 Mr Michael Schultz Director 1.00 X 0 0 0 Ms Susan Segal Director 1.00 X 0 0 0 Ms Marci Shapiro Director 1.00 X 0 0 0 Ms Judy L Smith Director 1.00 X 0 0 0 Mr John Sobel Director 1.00 X 0 0 0 Ms Leslie Markman-Stern Director 1.00 X 0 0 0 Mr Kyle Stone Director 1.00 X 0 0 0 Mr Abbe Temkin Director 1.00 X 0 0 0 Mr Don Trossman Director 1.00 X 0 0 0 Ms Sarah Warren Director 1.00 X 0 0 0 Mr Kalman Wenig Director 1.00 X 0 0 0 Mr Leonard A Worsek Director 1.00 X 0 0 0 Dr Ned Zallik Director 1.00 X 0 0 0 1657775 0 285916 27 0 1 0 Morrison Management Specialists 4721 Morrison Dr Suite 300 Mobile AL 36609 Food Services 3858341 Health Pro Rehabilitation 536 Old Howell Road Greenville SC 29615 Therapy Services 1291608 Joint & Neuro Rehab Assoc of Chicago 10400 W Higgins Road Rosemont IL 60018 Therapy Servces 824827 Aramark Services Inc 27310 Network Place Chicago IL 60673 Facilities Management Services 594205 Medline Industries Inc Department CH 14400 Palatine IL 60055 Medical Supplies 456134 11 620572 1143810 9722339 120494 11486721 Lieberman Center 623000 20813910 20813910 CJE Senior Life Programs 623000 14366458 14366458 Weinberg Community 623000 13483523 13483523 CJE Independent Housing 623000 5981019 5981019 54644910 21287 21287 1480159 407758 1072401 1072401 1072401 163850 620572 156357 7493 7493 100084 100084 100084 67332896 54644910 0 1201265 865640 865640 26751206 24270048 2212897 268261 4383774 3610566 722547 50661 1888570 1611628 256936 20006 237752 130382 107370 164629 164629 25216 25216 86494 86494 3295268 3155437 124852 14979 5492802 4996701 484980 11121 3856184 2762501 1092733 950 1637162 1304512 332650 3160955 2877166 283789 1397276 1324544 72732 Holocaust Survivor Serv 7299943 7299943 Food Service Costs 3484227 3484227 Repairs & Maintenance 797917 783395 14522 Illinois Provider tax 562663 562663 213698 160777 37924 14997 65601376 58334490 6885911 380975 127785 102647 280596 215991 1293984 254859 7968825 10069318 481820 492613 745743 697263 65236888 39404106 25972083 25832782 23393878 23631582 4323447 4207019 64588161 65504074 9059309 9950717 20382133 19074221 1228133 940587 20154544 20949446 22730566 22906579 73554685 73821550 X -11246711 -10632123 2280187 2314647 -8966524 -8317476 64588161 65504074 X 1731520 -150333 -932139 X 0 1 X 1 1 1 X 11691106 10649294 11896242 10429681 11486721 56153044 11691106 10649294 11896242 10429681 11486721 56153044 56153044 8117 13685 10562 9155 21287 62806 7097 15882 7493 30472 51434 75160 100084 226678 56473000 249538102 0.99430 0.99000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 0 0 1 0 1 25216 25216 0 Part II-B, Line 1: Lobbying expenses of $6,708 for a Washington lobbyist and $18,508 for a Springfield lobbyist were paid during the year. No trips were made to Springfield or Washington due to Covid restrictions. 0 1 X 21086579 191414 925786 1120117 86495 20997167 20613102 1199398 752976 1400629 78268 21086579 19064529 1352945 1479865 1201324 82913 20613102 19141043 165103 1634139 1875756 19064529 21531366 1052646 -774785 2668184 19141043 0.93110 0.00000 0.06890 0 1 1 1880203 1880203 55970659 33999552 21971107 6319742 4489748 1829994 1066284 914806 151478 25832782 Board Designated - Pooled Fund Investments 1328375 F Endowment Foundation Pooled Fund Investments 20997167 F Bond Indenture 1306040 F 23631582 Deferred Mortgage and Other Assets 442363 Caring Communities Capital 376606 Assets Held for Sale 3313050 Joint Venture Investment 75000 4207019 Bond Interest Rate Swap Liability 3798491 Due to JFMC Facilities Corporation 12524355 Accrued Interest 87617 Liabilities Associated with Assets Held for Sale 6496116 22906579 X 66250424 -150333 -932139 -1082472 67332896 0 67332896 65601376 0 65601376 0 65601376 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, 2020 and 2019, 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, 2016, and prior. Part XI, Line 2d - Other Adjustments: Net Change in Fair Value of Interest Rate Swaps -932,139. Annual Dinner Event 784422 620572 163850 107567 20160 28630 784422 620572 163850 107567 20160 28630 156357 7493 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Mr Dan Fagin President & CEO 341932 0 0 0 40017 0 5628 0 24709 0 412286 0 0 0 Mr Thomas Lockwood Vice President & CFO 257798 0 0 0 9788 0 28936 0 14350 0 310872 0 0 0 Ms Laura Prohov VP Community Services 199546 0 0 0 16559 0 43813 0 20798 0 280716 0 0 0 Mr Ronald Roman VP Human Resources 174324 0 0 0 2267 0 38971 0 8655 0 224217 0 0 0 Ms Carole Klein-Alexander Vice President Marketing 164558 0 0 0 5552 0 26945 0 8870 0 205925 0 0 0 Ms Andrea Lebovits VP Community Services 150907 0 0 0 1051 0 30037 0 9155 0 191150 0 0 0 Ms Stephanie Smerling VP of Resource Development 139102 0 0 0 3291 0 5500 0 11564 0 159457 0 0 0 Ms Virginija Davis Nurse Supervisor 151083 0 0 0 0 0 0 0 7985 0 159068 0 0 0 Part I, Line 1a Laura Prohov, Ronald Roman, Carole Klein-Alexander, Thomas Lockwood, Daniel Fagin, Andrea Lebovits and Stephanie Smerling received the following taxable benefit: Tax gross-up payments A Colorado Educational and Cultural Facilities 840896727 NoneAvail 2010-01-12 7500000 Refinance IDHA Series 2004 Multifamily Housing 0 0 0 B Colorado Educational and Cultural Facilities 840896727 19645RQS4 2012-01-01 23555000 Refinance prior bonds issued 0 0 0 C Colorado Educational and Cultural Facilities 840896727 NoneAvail 2014-10-01 13712188 Refinance prior bonds issued 0 0 0 A 290000 7500000 150000 695753 6654247 2010 1 0 1 1 B 855000 23555000 60000 23495000 2012 1 0 1 1 C 341992 13712188 105594 13606594 2014 1 0 1 1 A 0 0 0 0 0 0 1 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 A 0 0 0 1 1 1 Wells Fargo & Co 21.000000000000 0 0 0 0 1 B 0 1 0 0 1 1 JP Morgan Chase Bank NA 14.000000000000 0 0 0 0 1 C 0 1 0 0 1 1 JP Morgan Chase Bank NA 25.000000000000 0 0 0 0 1 A 1 B 1 C 1 Date Rebate Computation Performed Issuer Name: Colorado Educational and Cultural Facilities Date the Rebate Computation was Performed: 01/12/2015 X 2 120494 FMV 0 0 0 0 Part I, Column (b): The organization is reporting the number of items received. 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 "The test of a people is how it behaves toward the old." --Rabbi Abraham Joshua Heschel 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 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 CJE SeniorLife will be recognized as a leading provider of programs and services for older adults, including their families and support network. CJE will be responsive to changing community needs throughout the continuum of care. CJE SeniorLife is dedicated to collaborating with the Jewish Federation of Metropolitan Chicago, health care providers and payors and the larger medical community, other older adult organizations, government agencies, funders and other community organizations. Our work will be enhanced through grants, research and public policy activities. By continually evaluating and improving our operations, CJE SeniorLife will be fiscally sound with balanced social and economic objectives. CJE SeniorLife is committed to attracting, retaining and developing Management, Staff, Board Members and Volunteers who are engaged in fulfilling our Mission. CJE SeniorLife will strive to be the preferred provider for the Jewish community of Metropolitan Chicago. Form 990, Part III, Line 4a: CJE SeniorLife's Lieberman Center for Health and Rehabilitation is a skilled nursing care residence (accepting Medicaid, Medicare and Private Pay) offering long-term care, Alzheimer's Special Care Unit, short-term rehabilitation, and hospice/end of life care. In the past year, Lieberman provided person-focused skilled nursing care to more than 600 elderly residents (average age: 89) while also providing life enrichment opportunities. Most notable are its award-winning creative art therapies that focus on building personal connections and improving communication skills. Lieberman's Haag Pavilion for short-term rehabilitation annually serves 270 individuals recovering from an acute illness, injury or exacerbation of a disease. At an average stay of 4 weeks, Haag Pavilion exceeds the standard for returning patients (with increasing medical complexity due to their more advanced age) to their prior level of functioning before the illness or injury. Lieberman's payer mix for the year was 72% Medicaid, 8% private pay, 19% Medicare and 1% insurance. Lieberman closely monitors its outcomes through a variety of measures to ensure that it meets or exceeds the regional and national averages of re-hospitalization rates, improved functional abilities, falls data, and house acquired pressure ulcers. Form 990, Part III, Line 4b: CJE SeniorLife offers community-based services to alleviate the difficulties that may arise when someone chooses to "age in place." Primary services include Care Management, Senior Transportation, Home-Delivered Meals, Adult Day Services, and Consumer Assistance with obtaining supportive resources and affordable housing, and solving problems including those related to health insurance, Medicare and Medicaid. The Community Engagement department offers online (Cyber Club) and in-person programming and workshops for community older adults on lifelong learning topics such as how to age well and stay connected in order to prevent isolation. Form 990, Part III, Line 4c: 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. The Weinberg Community provides a safe, stimulating environment for older adults who need additional assistance with everyday tasks like medication reminders, bathing or housekeeping. Residents also have many opportunities to participate in socialization and life enrichment activities. 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 VI, Section A, line 6 Every person who is a member of the Jewish Federation of Metropolitan 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 Completed sections of the IRS Form 990 were first reviewed by the Administrative, Compensation and Governance Committees. A subsequent final review of the entire return was made by the Audit Committee. Recommended committee revisions were made if necessary and the Form 990 was sent to the entire board for approval 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 and CEO and Vice President of Human Resources 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 and Vice President & CFO 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 and Vice President & CFO is consistent with the market, including but not limited to annual surveys from the Association of Jewish Aging Services (AJAS) and LeadingAge. CJE also has a staff Compensation Committee that approves compensation for all other Officers and Key Employees which is comprised of the President & CEO, Vice President & CFO, and Vice President of Human Resources and Learning. 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, including but not limited to annual surveys from Leading Age and LeadingAge Illinois. 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 general 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 -932,139. Swartzberg House 3003 West Touhy Chicago IL 60645 043630309 Senior Housing IL 333631 8072776 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 Council for Jewish Elderly Endowment Foundation S 1120117 Cash