Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
JEWISH FEDERATION OF METROPOLITAN DETROIT
Employer identification number
38-1359214
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
52,538,608
49,382,685
42,728,794
39,231,592
43,132,328
227,014,007
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
52,538,608
49,382,685
42,728,794
39,231,592
43,132,328
227,014,007
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
59,186,212
6
Public Support. Subtract line 5 from line 4.
167,827,795
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
52,538,608
49,382,685
42,728,794
39,231,592
43,132,328
227,014,007
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
74,053
95,225
35,008
31,525
25,322
261,133
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
1,200
1,361,996
1,118,601
1,126,070
1,750,937
5,358,804
11
Total support (Add lines 7 through 10).
232,633,944
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
9,848,739
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
72.140 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
97.050 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
JEWISH FEDERATION OF METROPOLITAN DETROIT
Employer identification number
38-1359214
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 2
THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: EUGENE APPLEBAUM AND PAMELA APPLEBAUM HAROLD BLUMENSTEIN AND PENNY BLUMENSTEIN SANDY DANTO AND MARVIN DANTO DOUGLAS ETKIN AND PETER ALTER PHILLIP FISHER AND JANE SHERMAN DAVID FOLTYN AND ELYSE FOLTYN CONRAD L. GILES AND LYNDA GILES HUGH GREENBERG AND CAROLYN GREENBERG JAMES GROSFELD AND NANCY GROSFELD DAN GUYER AND CHERYL GUYER JEROME HALPERIN AND MARGOT HALPERIN MARK HAUSER AND MICHAEL HAUSER NANCY HEINRICH AND BRIAN SIEGEL ROBERT HEINRICH AND NANCY HEINRICH DOREEN HERMELIN BND MARCIE ORLEY MICHAEL HOROWITZ AND BARBARA HOROWITZ LEE HURWITZ AND TODD SACHSE JOHN E. JACOBS AND MICHAEL HOROWITZ DAVID JACOBSON AND NANCY JACOBSON EMERY KLEIN AND DIANE KLEIN DIANE KLEIN AND BARBARA ZALTZ EMERY KLEIN AND BARBARA ZALTZ DAVID KRAMER AND ANESSA KRAMER HANNAN LIS AND LISA LIS HANNAN LIS AND FLORINE MARK LISA LIS AND FLORINE MARK ARTHUR LISS AND BEVERLY LISS BRIAN MEER AND EDWARD MEER ROBERT NAFTALY AND HOWARD BROWN LARRY NEMER AND PATTI NEMER MARCIE ORLEY AND BRIAN HERMELIN MARCIE ORLEY AND LARRY LAX MARCIE ORLEY AND ALLAN NACHMAN BENJAMIN ROSENTHAL AND MARTA ROSENTHAL BRIAN SATOVSKY AND NEIL SATOVSKY JUDITH SCHRAM AND MICHAEL HOROWITZ ALAN S. SCHWARTZ AND SANDRA SCHWARTZ BRIAN SIEGEL AND ROBERT HEINRICH THE FOLLOWING BOARD MEMBERS HAVE BUSINESS RELATIONSHIPS: EUGENE APPLEBAUM AND PAMELA APPLEBAUM TODD SACHSE AND DOUGLAS ETKIN MARK HAUSER AND MICHAEL MADDIN LEE HURWITZ AND TODD SACHSE LEE HURWITZ AND RICH BRODER HANNAN LIS AND FLORINE MARK HANNAN LIS AND LISA LIS TODD SACHSE AND RICH BRODER JUDITH SCHRAM AND MICHAEL HOROWITZ RONALD SCHWARTZ AND ROBERT SCHWARTZ BRIAN SIEGEL AND SCOTT KAUFMAN ROBERT SLATKIN AND MARK HAUSER ROBERT SLATKIN AND MICHAEL MADDIN
FORM 990, PART VI, SECTION B, LINE 11
THE AUDIT COMMITTEE HAS THE AUTHORITY TO APPROVE THE FORM 990 ON BEHALF OF THE BOARD OF GOVERNORS. THE FORM 990 IS REVIEWED INTERNALLY BY THE FINANCE DIRECTOR AND CHIEF FINANCIAL OFFICER. THE DRAFT IS THEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE. FOLLOWING AUDIT COMMITTEE APPROVAL, THE FORM 990 IS FILED. THE BOARD OF JEWISH FEDERATION OF METROPOLITAN DETROIT RECEIVE A COPY OF THE FORM 990 AFTER IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C
ON AN ANNUAL BASIS, BOARD MEMBERS AND STAFF OF THE JEWISH FEDERATION OF METROPOLITAN DETROIT DISCLOSE IN WRITING ANY POTENTIAL CONFLICTS OF INTEREST. THIS DOCUMENTATION IS MAINTAINED ON FILE. AT THE TIME OF VOTING ON GRANT APPROVALS, BOARD MEMBERS ARE ASKED TO CITE CONFLICTS OF INTEREST, IF ANY EXIST, AND ABSTAIN FROM INDIVIDUAL VOTES. THIS PROCESS IS RECORDED IN THE BOARD MEETING MINUTES.
FORM 990, PART VI, SECTION B, LINE 15
A COMPENSATION COMMITTEE DETERMINES COMPENSATION BASED ON THE STAFF MEMBERS' EXTABLISHED GOALS AND OBJECTIVES. THE COMMITTEE WILL ALSO CONSIDER COMPARABLE SALARY DATA FROM OTHER JEWISH FEDERATIONS OR NON-PROFIT ORGANIZATIONS. THIS PROCESS IS DONE ANNUALLY FOR THE CEO, CFO, CHIEF FINANCIAL RESOURCE DEVELOPMENT OFFICER AND THE CHIEF ADMINISTRATIVE OFFICER AND LAST OCCURRED IN FEBRUARY 2011. THE ANALYSIS AND CONCLUSIONS ARE DOCUMENTED IN THE COMMITTEE MEETING MINUTES.
FORM 990, PART VI, SECTION C, LINE 19
GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
ALLOCATED TO UJF AND VARIOUS SUPPORT ORGANIZATIONS -2,635,077. RECOVERY OF PRIOR YEAR GRANTS 15,763. TOTAL TO FORM 990, PART XI, LINE 5: -2,619,314.
FORM 990, PART XII, LINE 2C:
THE JEWISH FEDERATION OF METROPOLITAN DETROIT HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTING FIRM. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
AVERAGE HOURS DEVOTED TO RELATED ORGANIZATIONS:
FORM 990, PART VII
THE HOURS REPORTED BELOW ARE THE HOURS DEVOTED BY THE OFFICERS, TRUSTEES, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES TO RELATED ORGANIZATIONS: SCOTT KAUFMAN - 20 HOURS DOROTHY BENYAS - 20 HOURS HOWARD NEISTEIN - 20 HOURS ROBERT ARONSON - 17 HOURS
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.