2024-11-13T15:54:22+00:00 2023-12-31 363990892 Capin Crouse LLP 1330 Avenue of the Americas Suite 2 3A New York NY 10019 990 2023-01-01 210738420 Ocean City Tabernacle Association OCEA 6093991915 550 Wesley Avenue Ocean City NJ 08226 Edward P Kaiserian Interim President & CEO 6093991915 2024-11-13 true true Sara Tibbott P01486965 5055022746 2024-11-13 2023 2024-10-15 13:58:12Z Edward P Kaiserian 550 Wesley Avenue Ocean City NJ 08226 2107079 false X octabernacle.org X 1907 NJ A family ministry center where the Gospel of Jesus Christ is central. 6 4 55 20 0 0 1630074 1305413 105600 106962 475190 15525 -1126 4744 2209738 1432644 16000 15500 0 0 833037 909660 0 0 148031 1150936 1111290 1999973 2036450 209765 -603806 13000361 13140324 130865 97783 12869496 13042541 The mission of the Ocean City Tabernacle is to be a family ministry center where the Gospel of Jesus Christ is central. As the needs of area residents and visitors have grown, the Tabernacle has expanded to provide meaningful family-focused programs and uplifting, non-denominational worship services where everyone is welcome. The Tabernacle offers year-round concerts, programs for children ages 3 to 14, and various activities in addition to seasonal worship services. false false 792235 8141 Summer worship services including children's church, Bible studies and nursery care during services, as well as concerts and events by Christian artists, authors, and other ministry leaders. 543010 15500 98821 Youth ministries including operation of an after-school program with Bible studies, tutoring and games, a Christ-centered pre-school program, Vacation Bible School, and provision of accomodations for Christian youth retreats. 1335245 true true false false false false false false true true false false false true false true false false false false false false false false false false false true true false false false false false false true false false false false false false false false false false true 41 0 true 55 true false false false false false false false false false false false false X 6 4 true false false false false false false true true false false false true true true true true true false false FL X Edward P Kaiserian 6093991915 550 Wesley Avenue Ocean City NJ 08226 Andrew G Halliday Chair (part year) 7.0 X X 0 0 0 Christopher Quinn Treasurer 1.0 X X 0 0 0 Jack E Jerrett Secretary & Trustee 1.0 X X 0 0 0 Jay P Reimer President & CEO 40.0 X X 165659 0 42224 Laurel A Sarian Vice Chair (part year), Secretary (part year), Acting Chair 2.5 X X 0 0 0 Michael Baccala Chair (part year), Trustee (part year) 1.5 X X 0 0 0 Robert J Hunter Treasurer (part year) 1.0 X X 0 0 0 Virginia A Weber Vice Chair (part year) 1.0 X X 0 0 0 Amy C Holmes Trustee 0.5 X 1862 0 0 John Mirenda Trustee (part year) 0.5 X 0 0 0 Joseph F DiPaolo Trustee 0.5 X 0 0 0 Karl Benzio Trustee (part year) 0.5 X 0 0 0 Mary Anne Kull Trustee (part year) 0.5 X 0 0 0 167521 0 42224 1 false true false 0 14457 1290956 1927 1305413 Program rental 532000 49519 49519 Childcare fees 624410 49302 49302 Event and Concert fees 900099 8141 8141 0 0 0 0 106962 167476 167476 6675 2577 4098 0 4098 4098 519907 671858 -151951 0 -151951 -151951 646 0 0 646 646 1432644 106962 0 20269 X 15500 15500 0 0 209745 64504 83413 61828 30405 30405 546382 325897 187611 32874 33571 13288 16879 3404 89557 42474 40021 7062 9345 9345 23037 23037 28948 28948 239702 227397 5805 6500 30497 27973 1880 644 17210 5915 4145 7150 16611 120 8251 8240 166653 109084 57569 53473 50698 1997 778 350053 330767 19286 39112 26501 11821 790 Supplies 50553 29485 20112 956 Equipment & Leases 29923 10822 18294 807 Food & Refreshments 29729 18905 2704 8120 26444 5510 12056 8878 2036450 1335245 553174 148031 69100 250320 2317 5514 1091 0 0 0 71451 32727 11261681 5035550 6474729 6226131 6381673 6625632 0 0 0 0 13000361 13140324 82791 52859 25792 25587 0 22282 19337 130865 97783 X 11366495 11408784 1503001 1633757 12869496 13042541 13000361 13140324 X -603806 776203 648 X false true X true false X 1458607 631613 1471271 1630762 1305413 6497666 0 0 1458607 631613 1471271 1630762 1305413 6497666 1086247 5411419 228432 253000 250306 215034 174151 1120923 0 1554 6269 3361 905 646 12735 7631324 452243 0.7091 0.6808 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - MISC INCOME, COLUMN A - 254.0, COLUMN B - 2653.0, COLUMN C - 3361.0, COLUMN D - 905.0, COLUMN E - 646.0, COLUMN F - 7819.0; DESCRIPTION - INSURANCE PROCEEDS, COLUMN A - 1300.0, COLUMN B - 3616.0, COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 4916.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5092214 38085 676488 465193 5341594 8155248 17538 -1182512 1898060 5092214 7617245 13589 896658 372244 8155248 7268273 8392 739167 398587 7617245 6480307 14438 1180506 406978 7268273 0.9448 0.0552 0.0 true false 19684 19684 8767742 3138635 5629107 2474255 1896915 577340 6226131 Annuities payable 19337 19337 2183124 776203 3225 779428 1403696 28948 0 28948 1432644 2010079 2577 2577 2007502 28948 0 28948 2036450 Schedule D, Part V, Line 4 Intended uses of endowment funds Donor-restricted endowment funds will be used as specified by donors and for their intended purposes. Board-designated endowment funds are allocated to support the preservation and maintenance of Tabernacle facilities and programs. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 Rental expenses - 2577 Change in value of life insurance - 648 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 Rental expenses - 2577 true Scholarships 8 15500 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. The Tabernacle's Dana Kull Memorial Scholarship Committee ('Scholarship Committee') meets annually to evaluate applications from students who are pursuing education leading to vocations in Christian service, in alignment with the mission of Ocean City Tabernacle. This education may be at the undergraduate, graduate or seminary level. Information about this scholarship opportunity is communicated to regional ministry preparation higher education institutions so that they may inform their students about it. The Scholarship Committee considers student applications, ministry references, financial need, curricula, and other pertinent criteria when awarding scholarships. Checks are written directly to colleges or universities where scholarship recipients attend. No funds are given by the Tabernacle to recipients themselves. X true true X X X false false false false false false false false false Jay P Reimer President & CEO 165659 0 0 0 0 0 0 0 42224 0 207883 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Jay P. Reimer, President & CEO, met the qualifications for and received a ministerial housing allowance during the tax year. Melissa A Reimer Family relationship with Jay P. Reimer, President & CEO 29143 Wages false Form 990, Part VI, Line 15b The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee is comprised of Board Chair, Vice Chair, Treasurer, and Secretary. The President serves as a non-voting member. The committee has the authority on behalf of the governing body ("Board of Trustees") to review and, where necessary, resolve matters which arise between meetings of the Board of Trustees. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Mary Anne Kull, Trustee (part year), and Robert Hunter, Treasurer (part year) - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990, excluding the contributors' names and addresses on Schedule B, is then provided to the Board of Trustees prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The Board Chair and the President are responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 15a Process to establish compensation of top management official The Compensation Committee, which is comprised of independent members of the Board of Trustees, recommends the President & CEO's compensation to the entire Board. The Committee uses comparability data. Upon approval by the Board, the President & CEO's written contract is updated. The process is documented in Board minutes. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy, and financial statements are available upon request. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Misc revenue - Total Revenue: 646, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 646; Form 990, Part IX, Line 11g Other Fees Honoraria - Total Expense: 178660, Program Service Expense: 176160, Management and General Expenses: , Fundraising Expenses: 2500; Professional fees - Total Expense: 56410, Program Service Expense: 49210, Management and General Expenses: 3200, Fundraising Expenses: 4000; Licensing expenses - Total Expense: 4632, Program Service Expense: 2027, Management and General Expenses: 2605, Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Change in value of life insurance - 648; Form 990, Part II Signature of officer Jay P. Reimer, president & CEO, was replaced by Edward P. Kaiserian, Interim president & CEO, after the end of this tax period, 12/31/2023. Accordingly, Edward P. Kaiserian is not reported on Form 990, Part VII, during this tax period.