2024-11-15T13:23:52-05:00 2023-12-31 521753100 RYAN & WETMORE PC 1950 OLD GALLOWS ROAD SUITE 525 VIENNA VA 22182 990 2023-01-01 521515202 JEWISH CAMP AND CONFERENCE SERVICE INC JEWI 3014682267 11300 ROCKVILLE PIKE RM/STE 407 ROCKVILLE MD 20852 HAVI GOLDSCHER CEO 3014682267 2024-11-15 true true MICHAEL J WETMORE CPA P00347442 7032884777 2024-11-15 2023 2024-10-15 13:58:12Z CAPITAL CAMPS AND RETREAT CENTER HAVI GOLDSCHER 11300 ROCKVILLE PIKE STE 407 ROCKVILLE MD 20852 8202615 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 20 297 40 0 2618277 1385791 6113596 6627291 12254 163844 782778 25689 9526905 8202615 163916 183747 0 2337225 2742829 0 463859 4209146 4466358 6710287 7392934 2816618 809681 17014559 17152028 4270426 3566940 12744133 13585088 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 6249626 CAMP/RETREAT: CAPITAL CAMPS & RETREAT CENTER PROVIDES FUN, CHALLENGING AND CREATIVE CAMP AND RETREAT EXPERIENCES THAT BUILD VIBRANT JEWISH COMMUNITIES AND NURTURE INDIVIDUAL GROWTH. 6249626 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 true false false false false false false false false true 17 0 297 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 SARAH BARNETT CHAIR 2.00 X X 0 0 0 ALLEN MATTISON VICE CHAIR 2.00 X X 0 0 0 GLENN MERBERG VICE CHAIR 2.00 X X 0 0 0 DREW FIDLER TREASURER 2.00 X X 0 0 0 SIMON NADLER MEMBER AT LA 2.00 X 0 0 0 JOSH KAHN MEMBER AT LA 2.00 X 0 0 0 BEN ROSENBAUM BOARD MEMBER 2.00 X 0 0 0 PHIL SCHIFF BOARD MEMBER 2.00 X 0 0 0 BRENT BERGER BOARD MEMBER 2.00 X 0 0 0 BEN GREEN BOARD MEMBER 2.00 X 0 0 0 CARLY FRANK BOARD MEMBER 2.00 X 0 0 0 TOULA DREIFUSS BOARD MEMBER 2.00 X 0 0 0 REBECCA GELLER BOARD MEMBER 2.00 X 0 0 0 WILLIAM MINKIN BOARD MEMBER 2.00 X 0 0 0 RITA BRICKMAN BOARD MEMBER 2.00 X 0 0 0 BRIAN GAINES BOARD MEMBER 2.00 X 0 0 0 BOB LITMAN BOARD MEMBER 2.00 X 0 0 0 JAMIE SCHIFFMAN BOARD MEMBER 2.00 X 0 0 0 BARRY SOLOMON BOARD MEMBER 2.00 X 0 0 0 EDINA STOLLER BOARD MEMBER 2.00 X 0 0 0 HAVI GOLDSCHER CEO 40.00 X 231016 0 0 LISA HANDELMAN CAMP DIRECTO 40.00 X 156244 0 0 DAVID BRUNNER COO 40.00 X 116554 0 0 SEATON VANDERWOUDE DIRECTORRETR 40.00 X 102836 0 0 606650 4 true true false PALMER FINANCIAL LLC 4905 DEL RAY AVE STE 503 BETHESDA MD 20814 PROFESSIONAL 104763 1 1385791 63251 1385791 CAMP INCOME 4749897 4749897 RETREAT INCOME 1877394 1877394 6627291 163346 163346 498 498 498 498 OTHER INCOME 25689 25689 25689 8202615 6627291 189533 X 183747 183747 347570 234961 63637 48972 156244 105623 38607 12014 1886879 1275550 335469 275860 61236 39424 13625 8187 110222 70961 24524 14737 180678 116320 40201 24157 18000 16200 1800 3701 3701 1566150 1565928 222 15097 15097 137299 81689 51016 4594 45810 38178 3816 3816 471956 435823 28906 7227 32815 29933 961 1921 58931 58931 834664 792931 41733 202982 182683 20299 CAMP PROGRAMS 363476 363476 FACILITY 224284 224284 TRANSPORTATION 85277 85277 SECURITY 77900 77900 328016 251009 14633 62374 7392934 6249626 679449 463859 7481507 8229857 3443 3465 397998 491174 68537 121700 105631 37715 28015822 20456438 8134592 7559384 354348 389989 10290 6120 458213 312624 17014559 17152028 326563 221511 851134 787542 2791024 2370643 301705 187244 4270426 3566940 X 11710446 12597715 1033687 987373 12744133 13585088 17014559 17152028 809681 31274 X false true X true false X 1012570 3034387 2164743 2618277 1385791 10215768 1012570 3034387 2164743 2618277 1385791 10215768 1767184 8448584 3556 8287 7208 5847 163346 188244 34655 120488 158726 782778 25689 1122336 11526348 23659200 0.73300 0.71070 X PART II, LINE 10 OTHER INCOME 1,096,647 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 162998 2085 165083 160948 2050 162998 158668 2280 160948 156565 2103 158668 153488 3042 156530 1.00000 false false 84830 84830 17862905 11193954 6668951 8131235 7583901 547334 1143198 907602 235596 793654 770981 22673 7559384 LEASE LIABILITY 183494 SECURITY DEPOSITS - RETREAT 3750 187244 X 8046441 31274 31274 8015167 3701 183747 187448 8202615 7205486 7205486 3701 183747 187448 7392934 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 2021 THROUGH 2023 ARE OPEN TAX YEARS SUBJECT TO EXAMINATION. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, NO INTEREST OR PENALTIES WERE RECORDED OR INCLUDED IN THE STATEMENTS OF ACTIVITIES. SCHEDULE D, PAGE 4, PART XI, LINE 4B CAMPERSHIP GRANTS 183,747 SCHEDULE D, PAGE 4, PART XII, LINE 4B CAMPERSHIP GRANTS 183,747 true SCHOLARSHIPS 81 183747 FMV CAMP PROGRAM CR SCHEDULE I, PAGE 1, PART I, LINE 2 SCHEDULE I, PART I, LINE 2: 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 true false false false false false false false false HAVI GOLDSCHER CEO 231016 231016 LISA HANDELMAN CAMP DIRECTOR 156244 156244 X 2 63251 FAIR MARKET VALUE false false false FORM 990, PAGE 6, PART VI, LINE 9 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 349,050 0 0 FOOD COSTS 1,211,941 0 0 STAFF APPRECIATION 2,944 0 0 COASTAL PENSION 1,993 222 0 TOTAL 1,565,928 222 0