2024-02-06T10:31:32-06:00 2023-09-30 020327524 NATHAN WECHSLER & COMPANY PA 70 COMMERCIAL STREET 4TH FLOOR CONCORD NH 03301 990 2022-10-01 046003680 ELI AND BESSIE COHEN CAMPS OF MASSACHUSETTS INC ELIA 7814892070 888 WORCESTER STREET 350 WELLESLEY MA 02482 JONATHAN COHEN PRESIDENT 7814892070 2024-02-06 1 JONATHAN COHEN 999009999 1 MELISSA A BIRON P01399032 6032245357 2024-02-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JONATHAN COHEN 888 WORCESTER STREET 350 WELLESLEY MA 02482 3278698 0 X WWW.COHENCAMPS.ORG X 1944 MA TO PROMOTE PERSONAL GROWTH, APPRECIATION OF JEWISH LIFE, AND AN UNDERSTANDING OF ISRAEL 15 11 146 26 0 0 595357 668280 2376220 2363489 88333 161188 6339 85447 3066249 3278404 106575 113600 0 0 1076336 1263279 0 56060 195966 1917563 1976394 3100474 3409333 -34225 -130929 7135826 7119618 2300626 2263678 4835200 4855940 X THROUGH POSITIVE SUMMER CAMPING EXPERIENCES AT ITS CAMPS AND THE DOR L'DOR LEADERSHIP PROGRAM, THE ELI AND BESSIE COHEN CAMPS' MISSION IS TO PROMOTE PERSONAL GROWTH AND SOCIAL SKILLS, APPRECIATION OF THE JEWISH WAY OF LIFE, AND UNDERSTANDING OF THE PEOPLE AND LAND OF ISRAEL IN A SUPPORTIVE AND FUN ENVIRONMENT. THESE PROGRAMS ENRICH CHILDREN'S LIVES BY ENCOURAGING THEM TO BE COMFORTABLE AND CONFIDENT IN THEMSELVES SO THAT THEY CONNECT POSITIVELY WITH OTHERS AND THE WORLD THEY LIVE IN, LEAVE CAMP DETERMINED TO SUSTAIN JUDAISM AND THE JEWISH PEOPLE, AND BE COMMITTED TO CONTRIBUTING RESPONSIBLY TO THEIR WORLD. 0 0 2412098 113600 2448936 A SUMMER CAMP PROGRAM PROVIDING ROOM, BOARD AND RECREATION FOR CHILDREN. DURING THE 2023 SUMMER SEASON, THE CAMP HOUSED APPROXIMATELY 291 CAMPERS. 2412098 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 1 1 0 0 1 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 15 0 1 146 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 11 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X ANNA REDDINGTON 6036271100 814 ELM ST SUITE 204 MANCHESTER NH 03101 ETAHN M COHEN CHAIRMAN/TREASURER 1.00 1.00 X X 0 0 0 JONATHAN I COHEN PRESIDENT 20.00 20.00 X X 308941 0 43108 ALISON CLEW DIRECTOR 1.00 1.00 X 0 0 0 DR RENEE GOLDBERG CLERK/SECRETARY 1.00 1.00 X X 0 0 0 ADINA COHEN ZIEGLER DIRECTOR 1.00 1.00 X 0 0 0 SARAH ZIEGLER DIRECTOR 1.00 1.00 X 0 0 0 DR JACKIE CROOPNICK DIRECTOR 1.00 1.00 X 0 0 0 GREGG DARISH VICE PRESIDENT 1.00 1.00 X X 0 0 0 PAUL GREENBERG DIRECTOR 1.00 1.00 X 0 0 0 CAROL BOLTON KAPPEL DIRECTOR 1.00 1.00 X 0 0 0 DANIELLA LEVINE DIRECTOR 1.00 1.00 X 0 0 0 JON WASSERMAN DIRECTOR 1.00 1.00 X 0 0 0 JEFF BLASBALG DIRECTOR 1.00 1.00 X 0 0 0 JAKE GROSSMAN DIRECTOR 1.00 1.00 X 0 0 0 LAURA ZAKS DIRECTOR 1.00 1.00 X 0 0 0 BARBARA STEVENS DEVELOPMENT DIRECTOR 20.00 20.00 X 147750 0 16270 ANNA REDDINGTON ACCOUNTING MANAGER 20.00 20.00 X 112296 0 2894 AMANDA MORGAN ASSISTANT DIRECTOR 1.00 39.00 X 104167 0 13578 BENJAMIN PORTNOY CAMP DIRECTOR 1.00 39.00 X 110157 0 585 783311 0 76435 5 0 1 0 0 507780 160500 668280 TUITION 721210 2363489 2363489 2363489 161188 161188 294 294 0 MANAGEMENT FEE INCOME 611600 66084 66084 MISCELLANEOUS REVENUE 611600 19363 19363 85447 3278404 2448936 0 161188 X 113600 113600 122941 98578 24363 994288 494182 424952 75154 76233 22059 48494 5680 69817 25429 37660 6728 8624 8624 12600 12600 56060 56060 166520 166120 400 44638 32933 11705 10442 7987 2455 23032 2333 20699 393397 272679 118675 2043 74077 74077 9971 9971 89243 89243 235229 235229 81122 81122 CIT TRIPS 263480 241895 21585 PROGRAM SUPPLIES 203396 203396 FOOD 202542 202542 LAUNDRY 46330 46330 111751 90971 6547 14233 3409333 2412098 801269 195966 104848 130065 941574 18881 15520 28433 23464 2970 1991106 2301851 3614 3733 7393339 4715360 2738844 2677979 1315752 1500190 1104 455516 7135826 7119618 2170773 1620857 116900 180900 12953 7514 0 454407 2300626 2263678 X 4826288 4831166 8912 24774 4835200 4855940 7135826 7119618 -130929 151669 0 X X 0 1 X 1 0 X 98087 475184 688838 595357 668280 2525746 2137080 3981 2246119 2378544 2363489 9129213 2235167 479165 2934957 2973901 3031769 11654959 1645 12342 13987 0 1645 12342 13987 11640972 70330 46575 30054 91237 161188 399384 70330 46575 30054 91237 161188 399384 60623 275 85447 146345 2366120 525740 2965286 3065138 3278404 12200688 0.95410 0.96680 0.03270 0.02710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 96586 96586 4663930 2728079 1935851 98058 4712 93346 982088 778278 203810 1552677 1204291 348386 2677979 DEPOSIT 1109 OPERATING LEASE RIGHT-OF-USE ASSET 454407 455516 OPERATING LEASE LIABILITY 454407 454407 X 3316473 151669 151669 3164804 113600 113600 3278404 3295733 0 3295733 113600 113600 3409333 PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ACCORDINGLY, MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THE ORGANIZATION HAD MAINTAINED ITS TAX-EXEMPT STATUS, DOES NOT HAVE ANY SIGNIFICANT UNRELATED BUSINESS INCOME AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL OR STATE TAX AUTHORITIES FOR YEARS BEFORE 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID - 113,600 PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID - 113,600 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 1 PROGRAM SERVICES (DOR L' DOR) JEWISH HOMELAND EXPERIENCE 201846 0 1 0 0 0 1 201846 0 201846 0 0 0 0 0 0 PART III ACCOUNTING METHOD: X X X X 1 MERSKY JAFFE & ASSOCIATES INC 37 CEDAR DSTREET NEWTON CENTRE MA 024591143 CAPACITY ANALYSIS, DEV MGMT & COACHING FOR LEADERSHIP 0 0 40800 -40800 DONOR DEVELOPMENT MATTERS 111 CRAIGIE CIRCLE CARLISLE MA 01741 DEV DATA MGMT & RELATIONSHIP MAPPING 0 0 15260 -15260 56060 -56060 MA SCHEDULE G, PART I, LINE 2B, COLUMN (V) MERSKY-JAFFE WAS RETAINED FOR COACHING AND CONSULTING, THEY DID NOT SOLICIT FOR US. 1 FINANCIAL AID 75 113600 FMV SCHOLARSHIP PART I, LINE 2: GRANTS PROVIDED ARE ONLY FOR COHEN CAMPS AND PROGRAMS. 1 X X X 0 0 0 0 0 0 0 0 0 JONATHAN I COHEN PRESIDENT 308941 0 0 0 0 0 0 0 43108 0 352049 0 0 0 BARBARA STEVENS DEVELOPMENT DIRECTOR 147750 0 0 0 0 0 0 0 16270 0 164020 0 0 0 DR JACKIE CROOPNICK BOARD MEMBER 1430 DISCOUNT DISCOUNT FOR MISSING DAYS DURING CAMP FORM 990, PART VI, SECTION A, LINE 2 ETAHN COHEN, JONATHAN COHEN, AND ADINA COHEN ZIEGLER ARE SIBLINGS. SARAH ZIEGLER IS ADINA COHEN ZIEGLER'S DAUGHTER. RENEE GOLDBERG AND PAUL GREENBERG ARE MARRIED. THERE ARE NO BUSINESS RELATIONSHIPS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE AUDIT AND FINANCE COMMITTEE IN DETAIL PRIOR TO FILING. QUESTIONS WERE ADDRESSED TO THE PREPARER AND RESOLVED TIMELY. A FINAL DRAFT VERSION OF THE RETURN WAS PROVIDED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS THE BOARD OF DIRECTORS, ANY OFFICERS, AND ANY BOARD COMMITTEE MEMBERS. THE BOARD REQUIRES EACH POTENTIAL CONFLICT PARTY TO EXECUTE AN ANNUAL DISCLOSURE STATEMENT AND ACKNOWLEDGEMENT OF THE CORPORATION'S CONFLICT OF INTEREST POLICY. FINANCIAL INTERESTS GREATER THAN $500 AND PECUNIARY BENEFITS AT $5,000 WITHIN A FISCAL YEAR ARE REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE SALARIES OF ALL OFFICERS ARE REVIEWED AND APPROVED ANNUALLY BY THE ENTIRE BOARD. COMPARABLE DATA IS USED TO ENSURE SALARIES DO NOT EXCEED THE NORM FOR SIMILAR POSITIONS WITHIN THE INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 24E CREDIT CARD FEES: PROGRAM SERVICE EXPENSES 43,523. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,523. DEVELOPMENT EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 14,233. TOTAL EXPENSES 14,233. PILOT: PROGRAM SERVICE EXPENSES 9,500. MANAGEMENT AND GENERAL EXPENSES 1,462. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,962. LICENSES, FEES, TAXES, AND DUES: PROGRAM SERVICE EXPENSES 4,286. MANAGEMENT AND GENERAL EXPENSES 5,085. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,371. BAD DEBT: PROGRAM SERVICE EXPENSES 9,338. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,338. KADIMA PROGRAM: PROGRAM SERVICE EXPENSES 9,282. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,282. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 6,642. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,642. YEARBOOK: PROGRAM SERVICE EXPENSES 6,628. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,628. DOR L' DOR ADULT: PROGRAM SERVICE EXPENSES 1,292. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,292. COVID EXPENSES: PROGRAM SERVICE EXPENSES 480. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 480. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEARS. ELI & BESSIE COHEN CAMPS CAMP TEL NOAR & CAMP TEVYA 888 WORCESTER STREET SUITE 350 WELLESLEY MA 02482 046152862 TWO SUMMER CAMP PROGRAMS PROVIDING ROOM, BOARD, AND RECREATION FOR CHILDREN. NH 501(C)(3) 509(A)(2) 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 ELI & BESSIE COHEN CAMPS D 2059704 INTERCOMPANY TRANSACTIONS ELI & BESSIE COHEN CAMPS N 226051 COST BASIS OF PROPERTY ELI & BESSIE COHEN CAMPS O 1265663 ALLOCATION OF SALARIES PAID ELI & BESSIE COHEN CAMPS Q 620000 CASH PAYMENTS ELI & BESSIE COHEN CAMPS P 805000 CASH PAYMENTS ELI & BESSIE COHEN CAMPS E 1463406 INTERCOMPANY TRANSACTIONS