2023-11-15T12:35:38-05:00 2022-12-31 521753100 RYAN & WETMORE PC 1950 OLD GALLOWS ROAD SUITE 525 VIENNA VA 22182 990 2022-01-01 521515202 JEWISH CAMP AND CONFERENCE SERVICE INC JEWI 3014682267 11300 ROCKVILLE PIKE RM/STE 407 ROCKVILLE MD 20852 HAVI GOLDSCHER CEO 3014682267 2023-11-15 true HAVI GOLDSCHER XXX-XX-XXXX true MICHAEL J WETMORE CPA P00347442 7032884777 2023-11-15 2022 2023-04-26 12:10:37Z CAPITAL CAMPS AND RETREAT CENTER HAVI GOLDSCHER 11300 ROCKVILLE PIKE STE 407 ROCKVILLE MD 20852 9526998 false X WWW.CAPITALCAMPS.ORG X 1987 MD CAPITAL CAMPS & RETREAT CENTER PROVIDES FUN, CHALLENGING AND CREATIVE CAMP AND RETREAT EXPERIENCES THAT BUILD VIBRANT JEWISH COMMUNITIES AND NURTURE INDIVIDUAL GROWTH. 20 20 254 30 0 2164743 2618277 4342546 6113596 15168 12254 158726 782778 6681183 9526905 266181 163916 0 1861675 2337225 0 369170 3407544 4209146 5535400 6710287 1145783 2816618 15388915 17014559 5388100 4270426 10000815 12744133 TO NURTURE AND STRENGTHEN JEWISH LEADERSHIP AND COMMUNITY THROUGH MEANINGFUL AND ACTIVE INFORMAL JEWISH CAMP AND RETREAT EXPERIENCES, THERFORE CREATING A LEGACY OF JEWISH IDENTITY FOR FUTURE GENERATIONS. false false 5704521 CAMP/RETREAT: CAPITAL CAMPS & RETREAT CENTER PROVIDES FUN, CHALLENGING AND CREATIVE CAMP AND RETREAT EXPERIENCES THAT BUILD VIBRANT JEWISH COMMUNITIES AND NURTURE INDIVIDUAL GROWTH. 5704521 true true false false false false false false false true true false false false true true true false false false false false false false false false false false true true false false false false false false false false false false false false false false false false false true 14 0 254 true false false false false false false false false false false false false X 20 20 false false false false false false false true true true false true true true true true true true true false MD X HAVI GOLDSCHER 3014682267 11300 ROCKVILLE PIKE STE 407 ROCKVILLE MD 20852 HAVI GOLDSCHER CEO 40.00 X 206653 0 0 RONALD SIEGEL COO 40.00 X 146116 0 0 LISA HANDELMAN CAMP DIRECTO 40.00 X 119633 0 0 SARAH BARNETT TREASURER 2.00 X X 0 0 0 BRENT BERGER BOARD MEMBER 2.00 X 0 0 0 TOULA DREIFUSS BOARD MEMBER 2.00 X 0 0 0 DREW FIDLER MEMBER AT LA 2.00 X 0 0 0 CARLY FRANK BOARD MEMBER 2.00 X 0 0 0 REBECCA GELLER BOARD MEMBER 2.00 X 0 0 0 BEN GREEN BOARD MEMBER 2.00 X 0 0 0 JOSH KAHN MEMBER AT LA 2.00 X 0 0 0 ALLEN MATTISON MEMBER AT LA 2.00 X 0 0 0 GLENN MERBERG SECRETARY 2.00 X X 0 0 0 WILLIAM MINKIN BOARD MEMBER 2.00 X 0 0 0 SIMON NADLER VICE CHAIR 2.00 X X 0 0 0 BEN ROSENBAUM BOARD MEMBER 2.00 X 0 0 0 PHIL SCHIFF BOARD MEMBER 2.00 X 0 0 0 JAMIE SCHIFFMAN BOARD MEMBER 2.00 X 0 0 0 BRAD STILLMAN CHAIR 2.00 X X 0 0 0 EDINA STOLLER BOARD MEMBER 2.00 X 0 0 0 DANNY WEISS BOARD MEMBER 2.00 X 0 0 0 LISA BERLIN WITTENSTEIN BOARD MEMBER 2.00 X 0 0 0 JEREMY ZISSMAN BOARD MEMBER 2.00 X 0 0 0 472402 3 false true false J THOMAS REED BUILDING CONTRACTOR 2714 OLD RT 30 ORRTANNA PA 17353 CONSTRUCTION 171700 1 978195 1640082 2618277 CAMP INCOME 4640796 4640796 RETREAT INCOME 1472800 1472800 6113596 5847 5847 6500 93 -93 6500 6407 6407 PA REAL ESTATE TAX REFUND 782778 782778 782778 9526905 6120003 788625 X 500 500 163416 163416 206653 133043 45980 27630 1832069 1179486 407636 244947 57155 36796 12717 7642 88021 56668 19585 11768 153327 98712 34115 20500 9109 8198 911 19863 17877 1986 3845 3845 1440302 1440302 30750 30750 194103 127141 54734 12228 2047 1663 192 192 458327 419835 30794 7698 12201 10371 610 1220 63931 63931 838285 796371 41914 182852 164567 18285 CAMP PROGRAMS 373301 373301 FACILITY 220699 220699 REAL PROPERTY TAXES 66052 66052 TRANSPORTATION 50275 50275 243204 240722 -32863 35345 6710287 5704521 636596 369170 5764744 7481507 3438 3443 122747 397998 22945 68537 26269 69629 105631 27813447 19678855 8653739 8134592 425014 354348 14461 10290 285929 458213 15388915 17014559 195203 326563 909646 851134 4224028 2791024 59223 301705 5388100 4270426 X 9250465 11710446 750350 1033687 10000815 12744133 15388915 17014559 2816618 -73300 X false true X true false X 723159 1012570 3034387 2164743 2618277 9553136 723159 1012570 3034387 2164743 2618277 9553136 1956560 7596576 4918 3556 8287 7208 5847 29816 9078 34655 120488 158726 782778 1105725 10688677 23148997 0.71070 0.69980 X PART II, LINE 10 OTHER INCOME 322,947 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 160948 2050 162998 158668 2280 160948 156565 2103 158668 153488 3042 156530 153488 685 154173 1.00000 false false 84830 84830 17804605 10484145 7320460 8088804 7506701 582103 1041554 918521 123033 793654 769488 24166 8134592 LEASE LIABILITY 292955 SECURITY DEPOSITS - RETREAT 8750 301705 X 9286344 -73300 -73300 9359644 3845 163416 167261 9526905 6543026 6543026 3845 163416 167261 6710287 SCHEDULE D, PAGE 2, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS ARE GENERAL PURPOSES, PROGRAMMING, AND SCHOLARSHIPS. SCHEDULE D, PAGE 3, PART X JCCS HAS ADOPTED THE PROVISIONS OF FASB ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-50-15, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTERPRETATION OF FASB STATEMENT 109 IN ACCOUNTING FOR UNCERTAIN TAX POSITIONS. UNDER ASC 740, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN TO THAT THE POSITION WILL BE SUSTAINED. JCCS DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. JCCS HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, JCCS HAS FILED INTERNAL REVENUE SERVICE FORM 990 AND FORM 990T TAX RETURNS AS REQUIRED AND ALL OTHER APPLICABLE RETURNS IN THOSE JURISDICTIONS WHERE IT IS REQUIRED. THE TAXABLE YEARS 2019 THROUGH 2021 ARE OPEN TAX YEARS SUBJECT TO EXAMINATION. FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021, NO INTEREST OR PENALTIES WERE RECORDED OR INCLUDED IN THE STATEMENTS OF ACTIVITIES. SCHEDULE D, PAGE 4, PART XI, LINE 4B CAMPERSHIP GRANTS 163,416 SCHEDULE D, PAGE 4, PART XII, LINE 4B CAMPERSHIP GRANTS 163,416 true 1 SCHOLARSHIPS 72 163416 FMV CAMP PROGRAM CR SCHEDULE I, PAGE 1, PART I, LINE 2 SCHEDULE I, PART I, LINE 2: THE CONTRIBUTION TO THE JEWISH FEDERATION OF GREATER WASHINGTON WAS A 2021 CORNERSTONE SPONSORSHIP. THE ORGANIZATION IS IN COMMUNICATION WITH THE JEWISH FEDERATION OF GREATER WASHINGTON REGARDING THE USE OF THE FUNDS. THE GRANTS TO INDIVIDUALS ARE SCHOLARSHIPS AWARDED TO CAMPERS TO ATTEND OUR PROGRAM. THERE IS A FORMAL APPLICATION AND REVIEW PROCESS TO ALLOCATE SCHOLARSHIPS. NO MONIES ARE DISBURSED; THE SCHOLARSHIP IS AWARDED AS A CREDIT AGAINST FEES DUE. X true true X X X false false false false false false false false false HAVI GOLDSCHER CEO 206653 206653 FORM 990, PAGE 6, PART VI, LINE 9 RONALD SIEGEL 3 LOCHMOOR COURT LUTHERVILLE, MD 21093 LISA HANDELMAN 8000 CUSTER ROAD BETHESDA, MD 20814 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND REVIEWED BY THE CFO, BOARD CHAIR AND TREASURER. A COMPLETE COPY OF THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS BEFORE ITS FILING. FORM 990, PAGE 6, PART VI, LINE 12C DIRECTORS SHALL DISCLOSE ALL INSTANCES WHERE THERE MIGHT ARGUABLY BE A PARTICULAR CONFLICT OF INTEREST REQUIRING THEIR NON-PARTICIPATION. DIRECTORS MAY RECUSE THEMSELVES VOLUNTARILY, OR THE BOARD MAY DECIDE TO REMOVE A DIRECTOR FROM PARTICIPATION IN A PARTICULAR MATTER. BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICTS OF INTEREST POLICY ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD AUTHORIZES THE CEO EVALUATION AND SUPPORT COMMITTEE TO EXECUTE THE EVALUATION PROCESS OF THE CEO. COMPARABLE COMPENSATION DATA IS COLLECTED AND CONSIDERED BY THE COMMITTEE AS PART OF A THOROUGH REVIEW PROCESS OF THE CEO'S PERFORMANCE AS WELL AS DISCUSSIONS RELATING TO THE CEO'S EMPLOYMENT AGREEMENT AND COMPENSATION. ONCE APPROVED BY THE COMMITTEE, THE RESULTS OF THE REVIEW AND THE DECISIONS OF THE COMMITTEE ARE PRESENTED TO THE BOARD FOR THEIR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION WHO ARE COMPENSATED. FORM 990, PAGE 6, PART VI, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OUTSIDE SERVICES 302,941 0 0 FOOD COSTS 1,137,361 0 0 TOTAL 1,440,302 0 0