2026-03-06T09:33:27-05:00 2025-10-31 271260124 LOMBARDO AYERS & COMPANY LLC 839 BESTGATE ROAD SUITE 300 ANNAPOLIS MD 21401 990 2024-11-01 520563083 THE CAMP AIRY & CAMP LOUISE FOUNDATION INC CAMP 4104669010 5750 PARK HEIGHTS AVENUE 306 BALTIMORE MD 21215 LEE COPLAN PRESIDENT 4104669010 2026-02-23 true true JOY P TOEWS CPA CFE P02110010 4102634201 2026-02-23 2024 2025-03-06 01:10:19Z LEE COPLAN 12105032 false X WWW.AIRYLOUISE.ORG X 1926 MD OPERATION OF TWO SUMMER CAMPS FOR JEWISH CHILDREN 6 5 542 88 0 2089502 1902575 8170318 9013502 459963 350434 3118275 838521 13838058 12105032 0 0 3727779 3904629 0 192256 6396325 6284080 10124104 10188709 3713954 1916323 28064113 29664444 5566094 5193972 22498019 24470472 X THE MISSION OF CAMPS AIRY AND LOUISE IS TO BE THE LEADING PROVIDER OF AN EXCEPTIONAL, FUN-FILLED OVERNIGHT CAMP EXPERIENCE FOR JEWISH YOUTH BY CREATING A COMMUNITY THAT INSPIRES INDIVIDUALITY, ENHANCES SKILLS, INTRODUCES NEW EXPERIENCES, ENCOURAGES SOCIAL RESPONSIBILITY AND BUILDS LIFELONG FRIENDSHIPS. false false 8387590 9023616 THE ORGANIZATION'S SERVICES ARE TO PROVIDE TWO SUMMER OVERNIGHT CAMP PROGRAMS TO JEWISH CHILDREN. THE ORGANIZATION IS FULLY ACCREDITED BY THE AMERICAN CAMP ASSOCIATION AND HAS PROVIDED THESE PROGRAMS FOR 100 YEARS. THE CAMPS OFFER A WIDE RANGE OF ACTIVITIES TO HELP PROMOTE AND ENCOURAGE A MEANINGFUL, SUPPORTIVE COMMUNITY. DURING THE YEAR, THE CAMPS HELD NUMEROUS EVENTS AROUND THE COUNTRY AND ACTIVITIES BOTH VIRTUAL AND IN PERSON. 8387590 true true false false false false false false false true true false false false true true false false false false false false false false false false false false false true false false false false false false false false false false false false true false false false false true 29 0 false 542 true false false false false false true true false false false false false false false false X 6 5 true false false false false false false true false false false true true true true true true false false false NY VA X THE ORGANIZATION 4104669010 5750 PARK HEIGHTS AVENUE STE 306 BALTIMORE MD 21215 MARTIN J ROCHLIN COEXECUTIVE 40.00 X X 218026 0 0 ALICIA BERLIN COEXECUTIVE 40.00 X X 197322 0 0 LAUREN PERLIN COEXECUTIVE 40.00 X X 175636 0 0 STEPHEN ABRAHAM DIRECTOR 1.00 X 0 0 0 NANCY AIKEN DIRECTOR 1.00 X 0 0 0 MICHAEL BARNETT DIRECTOR 1.00 X 0 0 0 LEE COPLAN PRESIDENT 2.00 X X 0 0 0 DON KIRSON DIRECTOR 1.00 X 0 0 0 JAN RIVITZ SECRETARY 1.00 X X 0 0 0 590984 3 false true false 1902575 1902575 CAMP FEES 8906389 8906389 OUTSIDE ORGANIZATIONS 107113 107113 9013502 350434 350434 PROCEEDS FROM INSURANCE 900099 946173 946173 MISCELLANEOUS INCOME 10823 10823 LOSS ON DISPOSAL OF ASSETS -118475 -118475 838521 12105032 9013502 1188955 590984 489379 73926 27679 2759094 2284740 345131 129223 141208 141208 192764 159623 24113 9028 220579 182656 27592 10331 382660 382660 155497 110175 45322 11903 6419 4849 635 252063 207272 42407 2384 332909 284683 48226 20357 16506 3851 189587 189587 825150 808920 16230 327150 82793 244236 121 REPAIRS & MAINTENANCE 1091398 1091398 FOOD PURCHASES 1007305 1007305 PROGRAM EXPENSES 675696 675696 RECRUITING 291875 291831 44 720530 688194 19525 12811 10188709 8387590 1608863 192256 21388 9311 4337207 5409071 71454 203937 29413199 8418610 20681124 20994589 2706421 2920570 246519 126966 28064113 29664444 662684 423772 2045800 2056869 2842659 2707146 14951 6185 5566094 5193972 X 22405519 24377972 92500 92500 22498019 24470472 28064113 29664444 X 1916323 56130 X true X false false false X 1351050 2507957 1936058 2089502 1902575 9787142 6281740 6813508 7088232 8170318 9013502 37367300 7632790 9321465 9024290 10259820 10916077 47154442 475000 1305000 1417500 1405000 1450000 6052500 348094 348094 823094 1305000 1417500 1405000 1450000 6400594 40753848 180579 375684 947744 459963 350434 2314404 180579 375684 947744 459963 350434 2314404 524 524 7813893 9697149 9972034 10719783 11266511 49469370 0.82380 0.79090 0.05000 0.05000 X PART III, LINE 12 OTHER INCOME 524 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 101416 4433 105849 86253 10000 5163 101416 37303 47500 1450 86253 34241 5000 -1938 37303 29895 5000 -654 34241 0.87390 0.12610 false false 89794 89794 25947987 7449544 18498443 1197561 343814 853747 2171318 623375 1547943 6539 1877 4662 20994589 LEASE LIABILITY 6185 6185 X SCHEDULE D, PAGE 3, PART X THE FOUNDATION IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM THE PAYMENT OF TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAX IS REQUIRED FOR THE YEARS ENDED OCTOBER 31, 2025 AND 2024, AS THE FOUNDATION HAD NO SIGNIFICANT NET UNRELATED BUSINESS INCOME. THE FOUNDATION APPLIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD OF THE FASB ACCOUNTING STANDARDS CODIFICATION. THE STANDARD REQUIRES THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN BY THE FOUNDATION IN THE PREPARATION OF ITS TAX RETURNS. THE FOUNDATION DETERMINES WHETHER IT IS MORE-LIKELY-THAN-NOT THAT A CERTAIN TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. IF AN UNCERTAIN TAX POSITION IS LESS-LIKELY-THAN-NOT TO BE SUSTAINED, AN ESTIMATE OF THE POTENTIAL EFFECT IS RECOGNIZED IN THE FINANCIAL STATEMENTS AND THE UNCERTAIN TAX POSITION IS REQUIRED TO BE DISCLOSED. PER THE FOUNDATION'S EVALUATION AS OF OCTOBER 31, 2025, INCLUDING ALL PRIOR YEARS SUBJECT TO EXAMINATION, IT WAS DETERMINED THAT NO MATERIAL ADJUSTMENTS WERE REQUIRED IN THE FINANCIAL STATEMENTS FOR POSITIONS LESS-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE FOUNDATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS PRIOR TO 2022. SCHEDULE D, PAGE 4, PART XIII PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT IS TO PROVIDE FINANCIAL SUPPORT FOR CAMPERS AT CAMP LOUISE. THE ENDOWMENT IS TO BE HELD IN PERPETUITY TO GENERATE RETURNS TO FUND ANNUAL SCHOLARSHIPS. THE FOUNDATION WILL BEGIN DISTRIBUTION OF THE PROCEEDS FROM THE ENDOWMENT ONCE THE TOTAL INCOME REACHES 1,000, OR SOONER WITH THE WRITTEN APPROVAL OF THE DONOR. AT NO TIME SHOULD THE ENDOWMENT BALANCE FALL BELOW 25,000 AT THE TIME OF SPENDING ENCUMBRANCE FOR THE UPCOMING YEARS. false false false false false false false false false MARTIN J ROCHLIN COEXECUTIVE DIRECTOR 218026 218026 ALICIA BERLIN COEXECUTIVE DIRECTOR 197322 197322 LAUREN PERLIN COEXECUTIVE DIRECTOR 175636 175636 FORM 990 - ORGANIZATION'S MISSION THE MISSION OF CAMPS AIRY AND LOUISE IS TO BE THE LEADING PROVIDER OF AN EXCEPTIONAL, FUN-FILLED OVERNIGHT CAMP EXPERIENCE FOR JEWISH YOUTH BY CREATING A COMMUNITY THAT INSPIRES INDIVIDUALITY, ENHANCES SKILLS, INTRODUCES NEW EXPERIENCES, ENCOURAGES SOCIAL RESPONSIBILITY AND BUILDS LIFELONG FRIENDSHIPS. FORM 990, PAGE 6, PART VI, LINE 2 LEE COPLAN JAN RIVITZ PRESIDENT SECRETARY FAMILIAL FORM 990, PAGE 6, PART VI, LINE 8B THERE ARE NO COMMITTEES. FORM 990, PAGE 6, PART VI, LINE 11B THE TAX RETURN IS REVIEWED BY THE GOVERNING BODY. IF THERE ARE ANY QUESTIONS, THEY ARE PRESENTED TO THE PREPARER OF THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT THE TAX-EXEMPT ORGANIZTION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE ORGANIZATION OR MAY RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. DETERMINATIONS OF WHETHER A CONFLICT OF INTEREST EXISTS ARE MADE BY DIRECTORS, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS. IF A CONFLICT OF INTEREST DOES EXIST, THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION SHALL BE TAKEN INCLUDING THE REMOVAL OF THE INDIVIDUAL FROM THE DECISION MAKING PROCESS. THE POLICY WILL BE REVIEWED, SIGNED AND DATED ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE 1 CAMP AIRY AND LOUISE LLC 5750 PARK HEIGHTS AVENUE STE 306 BALTIMORE MD 21215 PROP MGMT MD THE CAMP AIRY & LOUISE FDN INC