2026-02-12T10:54:09-06:00 2025-09-30 020327524 NATHAN WECHSLER & COMPANY PA 70 COMMERCIAL STREET 4TH FLOOR CONCORD NH 03301 990 2024-10-01 046003680 ELI AND BESSIE COHEN CAMPS OF MASSACHUSETTS INC ELIA 7814892070 888 WORCESTER STREET 350 WELLESLEY MA 02482 BEN PORTNOY EXECUTIVE DIRECTOR 7814892070 2026-02-11 1 0 MELISSA A BIRON P01399032 6032245357 2026-02-10 2024 2025-03-06 01:10:19Z BEN PORTNOY 888 WORCESTER STREET 350 WELLESLEY MA 02482 5100878 0 X WWW.COHENCAMPS.ORG X 1944 MA TO PROMOTE PERSONAL GROWTH, APPRECIATION OF JEWISH LIFE, AND AN UNDERSTANDING OF ISRAEL 15 12 149 15 0 0 264266 272703 2624029 3262055 427211 723668 92940 117341 3408446 4375767 139775 147326 0 0 1306474 1338260 0 0 165035 2049910 2395065 3496159 3880651 -87713 495116 7492487 6830681 2677643 2149752 4814844 4680929 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 2671187 147326 3379396 A SUMMER CAMP PROGRAM PROVIDING ROOM, BOARD AND RECREATION FOR CHILDREN. DURING THE 2025 SUMMER SEASON, THE CAMP HOUSED APPROXIMATELY 377 CAMPERS. 2671187 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 16 0 1 149 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 12 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 TREASURER 1.00 1.00 X X 0 0 0 JONATHAN I COHEN PRESIDENT 20.00 20.00 X X 343228 0 50562 ALISON TERES DIRECTOR 1.00 1.00 X 0 0 0 DR RENEE GOLDBERG CHAIRPERSON 1.00 1.00 X X 0 0 0 ADINA COHEN ZIEGLER CLERK/SECRETARY 1.00 1.00 X X 0 0 0 KIM STONE DIRECTOR 1.00 1.00 X 0 0 0 GEOFF KUPFERSHMID DIRECTOR 1.00 1.00 X 0 0 0 PAUL GREENBERG DIRECTOR 1.00 1.00 X 0 0 0 AARON COOPER 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 LYNNE WALDER DIRECTOR 1.00 1.00 X 0 0 0 ANNA REDDINGTON ACCOUNTING MANAGER 20.00 20.00 X 125954 0 352 AMY CORAN CAMP DIRECTOR - PEMBROKE 40.00 0.00 X 115191 0 13273 BENJAMIN PORTNOY EXECUTIVE DIRECTOR 20.00 20.00 X 213518 0 352 BARBARA STEVENS DEVELOPMENT DIRECTOR 20.00 20.00 X 169000 0 13293 966891 0 77832 6 0 1 0 0 272703 60883 272703 TUITION 721210 3262055 3262055 3262055 136693 136693 1228355 71728 642096 71012 586259 716 586975 586975 16249 12003 4246 4246 MANAGEMENT FEE INCOME 721210 69856 69856 MISCELLANEOUS REVENUE 721210 43239 43239 113095 4375767 3379396 0 723668 X 147326 147326 128725 102980 25745 1081944 422056 571533 88355 57042 16838 32813 7391 70549 12192 49656 8701 5914 5914 14550 14550 278895 190985 87910 55909 55909 21992 19214 2778 29613 4981 24632 481493 355214 124120 2159 42584 42584 12944 12944 66036 66036 264945 264945 114090 114090 CIT TRIPS 433669 413602 20067 PROGRAM SUPPLIES 215806 215806 FOOD 172865 172865 CREDIT CARD FEES 70265 70265 113495 73335 7476 32684 3880651 2671187 1044429 165035 273521 193874 2422 664370 1500 0 6976 44087 2912141 2830190 7232 1700 7937299 5137954 2640970 2799345 1271127 0 376598 297115 7492487 6830681 2047492 1477278 252846 301352 1816 78654 375489 292468 2677643 2149752 X 4780106 4673420 34738 7509 4814844 4680929 7492487 6830681 495116 -629031 0 X X 0 1 X 1 0 X 688838 595357 668280 264266 272703 2489444 2246119 2378544 2363489 2626365 3248762 12863279 2934957 2973901 3031769 2890631 3521465 15352723 1645 12342 13500 12229 39716 0 1645 12342 13500 12229 39716 15313007 30054 91237 161188 142460 136693 561632 30054 91237 161188 142460 136693 561632 275 85447 90604 113095 289421 2965286 3065138 3278404 3123695 3771253 16203776 0.94500 0.94790 0.03470 0.03640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 96586 96586 4926311 2983190 1943121 4222 4222 0 1126506 877099 249407 1783674 1273443 510231 2799345 OPERATING LEASE LIABILITY 292468 292468 X 3599410 -629031 -629031 4228441 147326 147326 4375767 3733325 0 3733325 147326 147326 3880651 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 2022. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 147,326 PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID - 147,326 ISRAEL 0 1 PROGRAM SERVICES (CIT EXPENSE) JEWISH HOMELAND EXPERIENCE 354628 0 1 0 0 0 1 354628 0 354628 0 0 0 0 0 0 1 FINANCIAL AID 135 147326 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 343228 0 0 0 0 0 0 0 50562 0 393790 0 0 0 BENJAMIN PORTNOY EXECUTIVE DIRECTOR 213518 0 0 0 0 0 0 0 352 0 213870 0 0 0 BARBARA STEVENS DEVELOPMENT DIRECTOR 169000 0 0 0 0 0 0 0 13293 0 182293 0 0 0 KIM STONE BOARD MEMBER 1250 DISCOUNT/ SCHOLARSHIP NEED BASED SCHOLARSHIP AND DISCOUNT RISA BURGESS EMPLOYEE 200 DISCOUNT NEED BASED DISCOUNT X CAPITAL IMPROVEMENTS 1 54672 FMV X SUPPLIES 8 6211 FMV 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 2 ETAHN COHEN, JONATHAN COHEN, AND ADINA COHEN ZIEGLER ARE SIBLINGS. 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 11G OTHER FEES: PROGRAM SERVICE EXPENSES 190,985. MANAGEMENT AND GENERAL EXPENSES 87,910. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 278,895. FORM 990, PART IX, LINE 24E LAUNDRY: PROGRAM SERVICE EXPENSES 43,895. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,895. DEVELOPMENT EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 32,684. TOTAL EXPENSES 32,684. PILOT: PROGRAM SERVICE EXPENSES 9,500. MANAGEMENT AND GENERAL EXPENSES 1,545. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11,045. LICENSES, FEES, TAXES, AND DUES: PROGRAM SERVICE EXPENSES 4,170. MANAGEMENT AND GENERAL EXPENSES 5,931. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,101. YEARBOOK: PROGRAM SERVICE EXPENSES 8,859. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,859. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 5,411. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,411. CREDIT LOSS: PROGRAM SERVICE EXPENSES 1,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,500. 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 0 0 0 ELI & BESSIE COHEN CAMPS N 263656 COST BASIS OF PROPERTY ELI & BESSIE COHEN CAMPS O 1292421 ALLOCATION OF SALARIES PAID ELI & BESSIE COHEN CAMPS P 35055 CASH PAYMENTS ELI & BESSIE COHEN CAMPS E 1381095 INTERCOMPANY TRANSACTIONS ELI & BESSIE COHEN CAMPS D 2588043 INTERCOMPANY TRANSACTIONS