2023-11-15T10:11:05-06:00 2022-12-31 221478099 COHNREZNICK LLP 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2022-01-01 841652923 SHALOM INSTITUTE CAMP & CONFERENCE CENTER SHAL 8188895500 34342 MULHOLLAND HIGHWAY MALIBU CA 90265 ELISA BECKER CHIEF OPERATING OFFICER 8188895500 2023-11-13 1 ELISA BECKER XXX-XX-XXXX 1 JOLANTA TUCK CPA P01340068 9164429100 2023-11-10 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z WILLIAM KAPLAN 34342 MULHOLLAND HIGHWAY MALIBU CA 90265 37579823 0 X WWW.SHALOMINSTITUTE.COM X 2005 CA THE ORGANIZATION IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO FACILITATE POSITIVE EXPERIENCES GROUNDED IN JEWISH VALUES THAT FOSTER COMMUNITY, CULTIVATE LEADERSHIP, INSPIRE SOCIAL ACTION, NURTURE JEWISH TRADITION AND CULTURE, AND INSTILL A RESPONSIBILITY FOR THE ENVIRONMENT. THE ORGANIZATION'S MISSION ALSO INCLUDES DEVELOPING SKILLS AND VALUES THROUGHOUT THE GREATER COMMUNITY, REGARDLESS OF INDIVIDUAL'S RELIGIOUS BACKGROUNDS. SOME PROGRAMS OFFERED INCLUDE:-CAMP JCA SHALOM YEAR-ROUND OVERNIGHT AND DAY CAMPING PROGRAMS-PROGRAMS FOR CHILDREN AND ADULTS WITH DISABILITIES-TEEN LEADERSHIP PROGRAMS-SENIOR ADULT AND ADULT PROGRAMS-COMMUNITY RETREATS AND PROGRAMS-FAMILY PROGRAMS-COMMUNITY SERVICE PROGRAMS-CAMP GESHER AND FAMILY PROGRAMMING FOR RUSSIAN-SPEAKING JEWISH FAMILIES 19 18 234 19 0 0 2850120 2903738 1994465 2086184 83228 -369077 701 26618045 4928514 31238890 364000 364000 0 0 2103227 2404831 0 0 165203 2639961 3332125 5107188 6100956 -178674 25137934 15030058 38728420 3289144 1849572 11740914 36878848 X THE ORGANIZATION IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO FACILITATE POSITIVE EXPERIENCES GROUNDED IN JEWISH VALUES THAT FOSTER COMMUNITY, CULTIVATE LEADERSHIP, INSPIRE SOCIAL ACTION, NURTURE JEWISH TRADITION AND CULTURE, AND INSTILL A RESPONSIBILITY FOR THE ENVIRONMENT. THE ORGANIZATION'S MISSION ALSO INCLUDES DEVELOPING SKILLS AND VALUES THROUGHOUT THE GREATER COMMUNITY, REGARDLESS OF INDIVIDUAL'S RELIGIOUS BACKGROUNDS. SOME PROGRAMS OFFERED INCLUDE:-CAMP JCA SHALOM YEAR-ROUND OVERNIGHT AND DAY CAMPING PROGRAMS-PROGRAMS FOR CHILDREN AND ADULTS WITH DISABILITIES-TEEN LEADERSHIP PROGRAMS-SENIOR ADULT AND ADULT PROGRAMS-COMMUNITY RETREATS AND PROGRAMS-FAMILY PROGRAMS-COMMUNITY SERVICE PROGRAMS-CAMP GESHER AND FAMILY PROGRAMMING FOR RUSSIAN-SPEAKING JEWISH FAMILIES 0 0 5006681 364000 2086184 THE ORGANIZATION IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO FACILITATE POSITIVE EXPERIENCES GROUNDED IN JEWISH VALUES THAT FOSTER COMMUNITY, CULTIVATE LEADERSHIP, INSPIRE SOCIAL ACTION, NURTURE JEWISH TRADITION AND CULTURE, AND INSTILL A RESPONSIBILITY FOR THE ENVIRONMENT. THE ORGANIZATION'S MISSION ALSO INCLUDES DEVELOPING SKILLS AND VALUES THROUGHOUT THE GREATER COMMUNITY, REGARDLESS OF INDIVIDUAL'S RELIGIOUS BACKGROUNDS. SOME PROGRAMS OFFERED INCLUDE:-CAMP JCA SHALOM YEAR-ROUND OVERNIGHT AND DAY CAMPING PROGRAMS-PROGRAMS FOR CHILDREN AND ADULTS WITH DISABILITIES-TEEN LEADERSHIP PROGRAMS-SENIOR ADULT AND ADULT PROGRAMS-COMMUNITY RETREATS AND PROGRAMS-FAMILY PROGRAMS-COMMUNITY SERVICE PROGRAMS-CAMP GESHER AND FAMILY PROGRAMMING FOR RUSSIAN-SPEAKING JEWISH FAMILIES 5006681 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 24 0 1 234 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ELISA BECKER 8188895500 34342 MULHOLLAND HIGHWAY MALIBU CA 90265 ADAM WEISS DIRECTOR 3.00 X 0 0 0 ANDREA SPATZ DIRECTOR 3.00 X 0 0 0 ARI MOSS DIRECTOR 3.00 X 0 0 0 ARTHUR VERITY VICE PRESIDENT 5.00 X X 0 0 0 CLIVE SEGIL DIRECTOR 3.00 X 0 0 0 DAVID SPEISER DIRECTOR 3.00 X 0 0 0 FRAN JAFFE DIRECTOR 3.00 X 0 0 0 GAYLE GOLDMAN DIRECTOR 3.00 X 0 0 0 GIL BREAKMAN TREASURER/IMMEDIATE PAST P 5.00 X X 0 0 0 JACOB KNOBEL DIRECTOR 3.00 X 0 0 0 JACQUES SORIANO DIRECTOR 3.00 X 0 0 0 KIMBERLY SCHWARZ DIRECTOR 3.00 X 0 0 0 LARRY COHEN PRESIDENT 5.00 X X 0 0 0 MICK HORWITZ DIRECTOR 3.00 X 0 0 0 RODNEY FREEMAN DIRECTOR 3.00 X 0 0 0 SOL LIPMAN DIRECTOR 3.00 X 0 0 0 STEVEN DUNST DIRECTOR 3.00 X 0 0 0 SUSAN KUSHNER SECRETARY 5.00 X X 0 0 0 SYLVIA MARTIN STONE DIRECTOR 3.00 X 0 0 0 WILLIAM KAPLAN EXECUTIVE DIRECTOR 40.00 X 95919 0 115435 JOEL CHARNICK ASSOCIATE EXECUTIVE DIRECT 40.00 X 103000 0 23636 198919 0 139071 1 0 1 0 0 521703 2382035 2903738 CAMP FEES 900099 2062413 2062413 RENTAL INCOME 900099 23771 23771 2086184 573874 573874 5397982 6340933 -942951 -942951 -942951 GAIN FROM SETTLEMENT PROCEEDS 900099 26618045 26618045 26618045 31238890 2086184 0 26248968 364000 364000 211355 158516 43116 9723 1805069 1353802 368234 83033 74165 55623 15130 3412 154247 115686 31467 7094 159995 119996 32639 7360 39305 39305 266696 243404 21085 2207 6159 4003 1232 924 100329 37608 57580 5141 1762 881 881 854395 681238 141296 31861 508769 470679 38090 19853 19853 213934 185363 28571 99044 74283 20205 4556 SUPPLIES 379491 354784 24707 FOOD 333360 316692 16668 TAXES AND LICENSES 217837 206945 10892 EQUIPMENT RENTAL 146382 146382 144809 116796 18121 9892 6100956 5006681 929072 165203 2569229 422590 84737 187666 71675 44058 9816582 639275 8852998 9177307 3261419 28706799 190000 190000 15030058 38728420 302276 215256 385411 601462 2601457 1032854 3289144 1849572 X 11105912 35710342 635002 1168506 11740914 36878848 15030058 38728420 25137934 0 X 0 1 X 1 0 X 1416440 1672426 1747650 2850120 2903738 10590374 2358229 2146438 94120 1994465 2086184 8679436 3774669 3818864 1841770 4844585 4989922 19269810 0 0 0 19269810 1 573874 573875 1 573874 573875 1013750 7059382 701 8073833 4788420 10878246 1841770 4845286 5563796 27917518 0.69020 0.69890 0.02060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GROSS INCOME FROM FUNDRAISING EVENTS - 2018 AMOUNT: $ 13,750. 2019 AMOUNT: $ 23,750. GAIN FROM INSURANCE PROCEEDS - 2018 AMOUNT: $ 1,000,000. 2019 AMOUNT: $ 7,035,632. SPECIAL EVENT - 2021 AMOUNT: $ 701. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6737500 6737500 277088 216254 60834 834519 423021 411498 1967475 1967475 9177307 X 31238890 0 31238890 0 31238890 6100956 0 6100956 0 6100956 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE REVENUE TAXATION CODE OF CALIFORNIA. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2022. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEARS 2019 AND 2018, RESPECTIVELY, ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2022, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IF APPLICABLE, THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCOUNTS PAYABLE AND ACCRUED EXPENSES IN THE STATEMENT OF FINANCIAL POSITION. 1 SCHOLARSHIPS 143 364000 PART I, LINE 2: THE SCHOLARSHIP AMOUNT PER CAMPER IS BASED ON NEED PER PERSON. EACH PERSON REQUESTING A SCHOLARSHIP COMPLETES A SCHOLARSHIP PACKAGE WHICH INCLUDES COPIES OF THEIR TAX RETURNS AS WELL AS A SPECIFIC DOLLAR AMOUNT REQUEST AND A LETTER FROM THE FAMILY EXPLAINING WHY THEY NEED THE SCHOLARSHIP/THEIR FAMILY SITUATION. THE SCHOLARSHIP COMMITTEE THEN MEETS AND TAKES ALL OF THIS INFORMATION PLUS PRIOR YEARS' SCHOLARSHIP INFORMATION INTO CONSIDERATION. ALL OF THIS INFORMATION INCLUDING WHO ACTUALLY RECEIVES SCHOLARSHIPS IS KEPT CONFIDENTIAL. X 1 1 X 0 0 0 0 0 0 0 0 0 WILLIAM KAPLAN EXECUTIVE DIRECTOR 94500 0 0 0 1419 0 24598 0 90837 0 211354 0 0 0 PART I, LINE 1A WILLIAM KAPLAN, EXECUTIVE DIRECTOR, RECEIVED A NON-TAXABLE PARSONAGE ALLOWANCE FROM THE ORGANIZATION. PART I, LINE 3 THE PARSONAGE IS REVIEWED BY THE ORGANIZATION'S COMPENSATION COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. AN INCREASE WAS MADE IN 2020 TO ADJUST TO MARKET. FREEMAN GROUP INC OWNED BY DIRECTOR 62949 PROJECT COORDINATOR FOR REBUILD OF CAMP 0 SARAH VERITY COLLICA DAUGHTER OF BOARD MEMBER 73800 COMPENSATION PAID TO SARAH IN HER POSITION AS ADMINISTRATIVE DIRECTOR 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE DRAFT OF THE FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR TO REVIEW AND HE PROVIDES IT TO BOARD MEMBERS TO PROVIDE COMMENTS BEFORE IT IS FINALIZED. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, AND BOARD MEMBERS ARE ASKED ANNUALLY ABOUT CONFLICTS OF INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 OFFICERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF HIS STAFF, BUT THE AMOUNTS ARE CONFIRMED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS UPON REQUEST.