2024-03-22T13:21:49-07:00 2023-12-31 990 2023-01-01 526054091 THE HABONIM CAMP ASSOCIATION COMPANY INCORPORATED HABO 3013487339 6101 Executive Boulevard Suite 319 North Bethesda MD 208523907 Avram Edelman president 3013487339 2024-03-31 Avram Edelman 999009999 1 1 11 1 AAL2 X 2023 2023-04-26 12:10:37Z Habonim Dror Camp Moshava Avram Edelman 38 Livingston Street Apt 34 Brooklyn NY 11201 1213628 0 X campmosh.org X 1944 MD To operate a summer camp, which conducts an educational and religious Jewish/Hebrew program for children, in conjunction with Habonim Dror (Builders of Freedom), the Progressive Labor Zionist Youth Movement. 16 16 78 10 0 0 162029 129871 649190 808153 24785 207969 471 67635 836475 1213628 0 0 0 0 383878 444331 0 0 795 568467 599823 952345 1044154 -115870 169474 4185082 4276555 753436 675434 3431646 3601121 See page 1, Part I, 1. 0 0 735904 0 791990 Program Service 1, SUMMER CAMP. Program Description: Since 1935, Habonim Dror Camp Moshava has provided an educational, overnight, summer-camp experience in June, July and August for Jewish youth. A seven-week, residential-camp experience, this program is for campers ages 7 to 17. Campers learn and engage with values of social justice, community, and inclusion, through experiential education. Campers leave camp with a more established sense of self and sense of community, understanding of their Jewish identity, and a commitment to a more just world. Camp Moshava is one of six in North America that are part of Habonim Dror, the Progressive Labor Zionist Youth Movement. Program Accomplishments: In summer 2023, 175 campers were served. We provided excellent daily education to all campers on the topics of social justice, identity, community, Judaism, and more. Our survey data shows us that the community we create, and the care provided to children from their peers and counselors, continues to be among the best in the field. 22760 0 16163 Program Service 2, YEAR-ROUND PROGRAMMING (Eizor). Program Description: This program allows campers who attend our summer camp an opportunity to connect throughout the year. It features Jewish-holiday celebrations in addition to other social events. We seek to create a community that extends beyond the summer-camp experience and provide a meaningful Jewish experience year-round. Programs are offered one to two times a month. Program Accomplishments: Our year-round Eizor program gathered members of the Mosh community around once a month throughout the year. We created strong opportunities for Jewish practice and social connections between campers of all ages throughout the D.C. area. We continue to have participation numbers equal to or higher than those of the previous year. 0 0 0 Program Service 3, SOCIAL JUSTICE HIGH SCHOOL GROUP (Bonimot Tzedek). Program Description: This program gives teens an opportunity to learn about and engage in community activism. Participants attend trainings and actions on issues that impact them on the state and county level. In addition to re-engaging with their community throughout the year, they learn transferable activism skills that they will continue to use beyond this program. Program Accomplishments: Our Bonimot Tzedek program is currently dormant, while we consider the best ways to structure this program to meet the needs of participants within the constraints of our current staffing model. 0 0 0 758664 1 1 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 78 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 1 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MD X X Talia Rodwin co-executive director 3013487339 6101 Executive Boulevard Suite 319 North Bethesda MD 208523907 Talia Rodwin co-executive director for camp experience 40 0 X 70162 0 0 Abigail Cohen co-executive director for development and engagement 40 0 X 31583 0 0 Alexandra Becker tzevet representative 1 0 X 4000 0 0 Eva Salins tzevet representative 1 0 X 3791 0 0 Avram Edelman president 5 0 X X 0 0 0 Emily Greenblatt VP, administration 3 0 X X 0 0 0 Dekel Merin VP, facilities 3 0 X X 0 0 0 Jenni Tonti VP, finance 3 0 X X 0 0 0 Gil Browdy VP, fundraising 3 0 X X 0 0 0 Emily Simon VP, marketing 3 0 X X 0 0 0 Janice Eisenberg member at large 1 0 X 0 0 0 Rivka Glaser member at large 1 0 X 0 0 0 Sharon Green member at large 1 0 X 0 0 0 Nancy Kaufman-Cohen member at large 1 0 X 0 0 0 Judy Ruttenberg member at large 1 0 X 0 0 0 Matthew Weinstein member at large 1 0 X 0 0 0 Samuel Weisbaum member at large 1 0 X 0 0 0 Shulamit Bronner young alumni representative 1 0 X 0 0 0 109536 0 0 0 0 0 0 0 0 0 0 0 0 129871 0 129871 Programs 1, 2 and 3 721214 808153 808153 0 0 0 0 0 0 808153 207969 207969 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 sales of merchandise 721214 4584 4584 0 0 miscellaneous 721214 13877 13877 0 0 adjustments 721214 49174 49174 0 0 0 0 0 0 67635 1213628 1083757 0 0 0 0 0 0 0 0 0 0 109536 7791 101745 0 0 0 0 0 285593 185465 100128 0 3179 0 3179 0 16463 0 16463 0 29560 14484 15076 0 0 0 0 0 320 0 320 0 25653 0 25653 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4233 4233 0 0 5714 5714 0 0 0 0 0 0 5857 5857 0 0 0 0 0 0 0 0 0 0 61971 61971 0 0 41682 20841 20841 0 summer operations 256019 256019 0 0 facilities 105913 105913 0 0 year-round operations 67618 67618 0 0 personnel 11550 11550 0 0 13293 11208 1290 795 1044154 758664 284695 795 450131 404086 295460 295665 0 0 525534 486676 0 0 0 0 0 0 1403 580 8536 7180 2456324 634223 1840217 1822101 1057467 1253527 0 0 0 0 596 0 5738 6740 4185082 4276555 15421 15308 0 0 738015 660126 0 0 0 0 0 0 0 0 0 0 0 753436 675434 X 3327620 3513669 104026 87452 3431646 3601121 4185082 4276555 X 169474 0 0 0 0 1 X 1 X 0 1 0 X 94271 373989 224855 162029 129871 985015 1476 47 131 157 4584 6395 708308 3132 591763 649190 808153 2760546 0 0 0 0 0 0 0 0 0 0 0 0 804055 377168 816749 811376 942608 3751956 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3751956 199983 6478 24447 24335 31361 286604 0 0 0 0 0 0 199983 6478 24447 24335 31361 286604 0 0 0 0 0 0 1453 129446 360656 314 239659 731528 1005491 513092 1201852 836025 1213628 4770088 0.78656 0.8269 0.06008 0.0603 X Schedule A, Part III, Line 12 Other Income comprises $13,877 from miscellaneous sources (insurance claims, $7,228; rebates and refunds, $4,799; rentals, $1,850), net non-prior period adjustments, $49,174; and net investment return, $176,608. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X 1 268 0 0 0 1 0 0 0 1 1057467 0 196060 0 0 0 1253527 1345192 0 -287725 0 0 0 1057467 1205470 0 139722 0 0 0 1345192 1135074 0 71772 0 0 1376 1205470 944334 0 195860 0 0 5120 1135074 1 0 0 1 0 0 593057 593057 0 1422447 470278 952169 0 0 0 0 0 252124 70339 181785 0 188696 93606 95090 1822101 Schedule D, Part II, Line 9 The proceeds, $1,362,000, of a Rural Legacy Program Conservation Easement grant received in September 2011 from the State of Maryland were reported in 2011 as an increase to Grants revenue in the statement of activities and as an increase to Cash and Cash Equivalents in the statement of financial position. An easement in gross, the conservation easement is perpetual and, as such, is inheritable and assignable. It runs with the land as an enforceable, incorporeal interest in the property. Schedule D, Part V, Line 4 The chief purpose of the quasi-endowment asset is to provide long-term security for the organization. If and when needed, the asset's funds can supplement the operations of the organization and, if needed, withdrawals can cover extraordinary expense. Form 990, Header, Line D U.S. taxpayers, including not-for-profit entities, wishing to perpetuate their de minimus safe-harbor election from year to year are required to append such election, annually and every tax year, to the rear of the return's filing. Such attachment, however, is not feasible with electronic filing. In lieu thereof, such election is made here, having the same force as if appended. Section 1.263(A)-1(F) De Minimus Safe-Harbor Election: Taxpayer name: The Habonim Camp Association Company, Incorporated; Taxpayer address: 6101 Executive Boulevard, Suite 319, North Bethesda, MD 20852-3907; Taxpayer FEIN: 52-6054091. Taxpayer, for 2023, hereby makes the de minimus safe-harbor election under Regulation 1.263(A)-1(F). Form 990, Part VI, Section A, Line 3 The organization delegates the operation and maintenance of its two sizable camp pools to a local pool-management company. Otherwise, nothing is outsourced. Form 990, Part VI, Section A, Line 7a Two members of the Board of Directors are camp counselors, who are selected by their fellow camps counselors. Selected individuals serve on the Board of Directors for a one-year period, commencing with the end of the camp season in August. Form 990, Part VI, Section B, Line 11b Initially, a draft of the completed Form 990 and supporting schedules is reviewed by senior officers and the finance committee. Thereafter, the draft is reviewed by remaining members of the Board of Directors. All parties review the data, have an opportunity to offer refinements to narratives as well as the overall presentation, and provide approval. Copies of the Form 990 package, as it is to be filed with IRS, are then provided to the full Board of Directors. The completed and approved product, with supporting schedules, is then electronically submitted to IRS. Form 990, Part VI, Section B, Line 12c Semi-annually, members of management and the Board of Directors are required to review and sign a conflict-of-interest form, which form discloses any such issues. Forms are reviewed to ensure compliance, and any areas of concern are thoroughly discussed and remedied at the time, and throughout the year. Board members having a conflict of interest are required to recuse themselves from voting on matters for which they have a conflict. Form 990, Part VI, Section B, Line 15 In contemplation of new hirings, management consults industry pay scales and national camping associations for as-needed guidance, documenting such information and decision-making in contemporaneous minutes of Board of Directors meetings. The process was most recently conducted in 2023 for the positions of two co-executive directors. Form 990, Part VI, Section C, Line 19 The organization maintains copies of its governing documents, conflict-of-interest policy (and other policies), and financial statements, which are available for inspection during regular business hours at its principal office. The organization complies with all requests, written or oral, for copies of these documents. Form 990, Part XI, Line 9 Rounding, $1.