Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 43,146,688 | 46,208,851 | 47,845,245 | 47,659,084 | 51,913,467 | 236,773,335 |
| 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 | 43,146,688 | 46,208,851 | 47,845,245 | 47,659,084 | 51,913,467 | 236,773,335 |
| 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).. | 13,056,844 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 223,716,491 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 43,146,688 | 46,208,851 | 47,845,245 | 47,659,084 | 51,913,467 | 236,773,335 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 25,322 | 17,194 | 6,673 | 8,218 | 8,199 | 65,606 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 1,750,937 | 1,731,374 | 309,364 | 55,594 | 216,032 | 4,063,301 |
| 11 | Total support Add lines 7 through 10. | 240,912,793 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | MANAGEMENT FEES MISCELLANEOUS INCOME |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE FOLLOWING BOARD MEMBERS HAVE FAMILY RELATIONSHIPS: CAROLYN BELLINSON AND JAMES BELLINSON JEFFREY BRODSKY AND STACY BRODSKY STACY DOCTOROFF AND SHERRI KETAI JEFFREY FORMAN AND MIRIAM FORMAN CONRAD GILES AND LYNDA GILES NANCY GRAND AND STEPHEN GRAND CHERYL GUYER AND DAN GUYER FRANCINE HACK AND JAY HACK NANCY HEINRICH AND BRIAN SIEGEL DIANE KLEIN AND BARBARA ZALTZ DIANE KLEIN AND RONALD KLEIN JOSHUA LEVINE AND HAROLD LOSS HANNAN LIS AND FLORINE MARK LISA LIS AND HANNAN LIS LISA LIS AND FLORINE MARK ARTHUR LISS AND BEVERLY LISS MICHAEL MADDIN AND MARTY MADDIN HOWARD ROSEN AND MARTIN MADDIN BENJAMIN ROSENTHAL AND MARTA ROSENTHAL BRIAN SATOVSKY AND NEIL SATOVSKY DAVID KRAMER AND ANESSA KRAMER BRIAN HERMELIN AND DOREEN HERMELIN MICHAEL LIPPITT AND ROBERT LIPPITT GRAHAM ORLEY AND MARCIE ORLEY JEFFREY SCHLUSSEL AND MARK SCHLUSSEL ELLEN SHERMAN AND JANE SHERMAN THE FOLLOWING BOARD MEMBERS HAVE BUSINESS RELATIONSHIPS: LEE HURWITZ AND RICHARD BRODER BERNARD KENT AND MARC SCHECHTER MARTY MADDIN AND MICHAEL MADDIN ROBERT SLATKIN AND MICHAEL MADDIN ROBERT SLATKIN AND MARK HAUSER MARK HAUSER AND MICHAEL MADDIN NANCY HEINRICH AND BRIAN SIEGEL HANNAN LIS AND LISA LIS HANNAN LIS AND FLORINE MARK BRIAN SIEGEL AND SCOTT KAUFMAN LEE HURWITZ AND TODD SACHSE TODD SACHSE AND RICHARD BRODER |
| FORM 990, PART VI, SECTION A, LINE 4 | SIGNIFICANT CHANGES TO THE BYLAWS AMENDED OCTOBER 1, 2014 ARE AS FOLLOWS: ARTICLE II, SECTION 3, QUORUM - THE PRESENCE OF FIFTY INDIVIDUAL MEMBERS OF THE FEDERATION'S BOARD SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS AT ANY MEETING OF THE MEMBERS. ARTICLE III, SECTION 2, COMPOSITION - (B) ONE MEMBER DESIGNATED BEFORE SEPTEMBER 15 OF EACH YEAR BY EACH CONSTITUENT AGENCY OF THE FEDERATION, WITH THE TERM OF OFFICE OF SUCH REPRESENTATIVE TO COMMENCE AT THE ANNUAL MEETING OF MEMBERS. THE MAXIMUM TERM OF OFFICE FOR A REPRESENTATIVE OF A CONSTITUENT AGENCY IS SIX ONE-YEAR APPOINTMENTS. CONSTITUENT AGENCIES ARE THOSE AGENCIES WHICH ARE A PART OF THE FEDERATION PLANNING AND BUDGETING SYSTEM, WHICH RECEIVE AN ANNUAL ALLOCATION FROM FEDERATION'S ANNUAL CAMPAIGN. THE CONSTITUENT AGENCIES INCLUDE, AMONG OTHERS THAT MAY BE DESIGNATED FROM TIME TO TIME, (I) B'NAI B'RITH YOUTH ORGANIZATION; (II) FRESH AIR SOCIETY; (III) HEBREW FREE LOAN ASSOCIATION; (IV) HILLEL DAY SCHOOL; (V) HILLEL FOUNDATION-MSU; (VI) HILLEL FOUNDATION-U OF M; (VII) HILLEL FOUNDATION OF METRO DETROIT-; (VIII) JEWISH ACADEMY OF METROPOLITAN DETROIT (IX) JEWISH COMMUNITY CENTER; (X) JEWISH COMMUNITY RELATIONS COUNCIL; (XI) JEWISH FAMILY SERVICE; (XII)JEWISH SENIOR LIFE (XIII) JEWISH VOCATIONAL SERVICE; (XIV) YESHIVAT AKIVA HEBREW DAY SCHOOL, (XV) YESHIVA BETH YEHUDAH; (XVI) YESHIVAS DARCHEI TORAH; (XVII) YESHIVA GEDOLAH OF GREATER DETROIT. ARTICLE V, SECTION 1, OFFICERS - THE ELECTED OFFICERS OF THE FEDERATION SHALL CONSIST OF A PRESIDENT, THE IMMEDIATE PAST PRESIDENT, NO MORE THAN SIX (6) VICE PRESIDENTS, A TREASURER, A SECRETARY, THE PRESIDENT ELECT, WHEN SUCH POSITION IS FILLED IN ACCORDANCE WITH ARTICLE V, SECTION 2, AND SUCH OTHER OFFICERS AS THE NOMINATING COMMITTEE MAY DEEM APPROPRIATE OR NECESSARY FROM TIME TO TIME, ALL OF WHOM SHALL PERFORM THE USUAL SERVICES APPERTAINING TO THEIR RESPECTIVE OFFICES, AND SUCH OTHER FUNCTIONS AS MAY FROM TIME TO TIME BE DESIGNATED BY THE BOARD OF GOVERNORS. IN ADDITION, THE CHIEF EXECUTIVE OFFICER, - CHIEF ADMINISTRATIVE OFFICER, CHIEF FINANCIAL RESOURCE DEVELOPMENT OFFICER, AND CHIEF FINANCIAL OFFICER OF FEDERATION SHALL BE NON- ELECTED OFFICERS OF THE FEDERATION. |
| 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 DIRECTORS. THE FORM 990 IS REVIEWED INTERNALLY BY THE FINANCE DIRECTOR AND CHIEF FINANCIAL OFFICER. THE PUBLIC DISCLOSURE COPY IS THEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE. FOLLOWING AUDIT COMMITTEE APPROVAL, THE PUBLIC DISCLOSURE COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD OF JEWISH FEDERATION OF METROPOLITAN DETROIT PRIOR TO IT BEING 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' ESTABLISHED 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 MAY 2015. 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. |
| FORM 990, PART XI, LINE 9: | ALLOCATED TO UJF AND VARIOUS SUPPORT ORGANIZATIONS -2,866,879. |
| 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. |
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