2024-08-27T15:49:34-05:00 2023-10-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2022-11-01 381360545 FRESH AIR SOCIETY FRES 2486471100 6735 TELEGRAPH RD 380 BLOOMFIELD HILLS MI 48301 ANDREW BELSKY CFO 2486471100 2024-08-27 1 1 TROY MARINE CPA P00187863 4147775500 2024-08-26 2022 2024-08-08 14:25:15Z TAMARACK CAMPS BUTZEL CONFERENCE CENTER CAMP KENNEDY THE CHARLES AGREE OUTPOST CAMP TAMARACK ADVENTURE AND RETREAT CENTER LEE TREPECK 6735 TELEGRAPH RD 380 BLOOMFIELD HILLS MI 48301 14475598 0 X WWW.TAMARACKCAMPS.COM X 1943 MI FRESH AIR SOCIETY (THE ORGANIZATION) IS A NOT-FOR-PROFIT CORPORATION WITH OVER 120 YEARS OF DEDICATION TO ITS FOUNDING MISSION OF BUILDING A VIBRANT COMMUNITY THROUGH ENRICHING JEWISH CAMPING EXPERIENCES FOR CHILDREN AND FAMILIES, RESPECTFUL OF FINANCIAL ABILITY. IT FULFILLS THIS MISSION BY OFFERING A CONTINUUM OF RESIDENTIAL SUMMER AND YEAR-ROUND CAMPING PROGRAMS AND EXPERIENCES TO SERVE THE MICHIGAN JEWISH COMMUNITY, AS WELL AS OTHER SECULAR EDUCATIONAL, CORPORATE, AND NOT-FOR-PROFIT ORGANIZATIONS. 53 53 383 175 -6458 0 4781634 7510219 6038719 6751351 10295 97184 27196 21017 10857844 14379771 731721 935769 0 0 3128770 3219733 0 0 1004254 5781463 6025385 9641954 10180887 1215890 4198884 20299732 29302095 1031590 5113056 19268142 24189039 TAMARACK CAMPS, ESTABLISHED BY THE FRESH AIR SOCIETY, BUILDS A VIBRANT COMMUNITY BY PROVIDING ENRICHING JEWISH CAMPING EXPERIENCES FOR CHILDREN AND FAMILIES, RESPECTFUL OF FINANCIAL ABILITY. 0 0 8760744 935769 6751351 TAMARACK CAMPS HAS BEEN A LEADER IN JEWISH CAMPING SINCE 1902. THROUGH A WIDE-RANGE OF SUMMER OVERNIGHT PROGRAMS, INCLUDING CAMP MAAS, TEEN TRAVEL TRIPS, OUTPOST CAMPS AND FAMILY CAMPS, AS WELL AS YEAR-ROUND PROGRAMMING AT THE FARBER FARM AND TAMARACK ADVENTURE AND RETREAT CENTER (TARC), WE OFFER ENRICHING, LIFE-CHANGING EXPERIENCES. WE ARE PROUD TO ENGAGE 1,500 CHILDREN, TEENS, AND ADULTS EACH YEAR, FOSTERING CONFIDENCE, INDEPENDENCE, AND A STRONG JEWISH IDENTITY. WITH THE SUPPORT OF OUR COMMUNITY, WE PROVIDE THESE EXPERIENCES WITH RESPECT TO A FAMILY'S FINANCIAL ABILITY AND PROUDLY OFFER MORE FINANCIAL AID THAN ANY JEWISH CAMP IN NORTH AMERICA. 8760744 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 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 37 0 1 383 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 53 53 1 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MI X ANDREW BELSKY 2486471100 6735 TELEGRAPH RD NO 380 BLOOMFIELD HILLS MI 48301 GEOFF KRETCHMER IMMEDIATE PAST PRESIDENT 2.00 X X 0 0 0 MICHAEL COOPER PRESIDENT 2.00 X X 0 0 0 DR DANIEL KLEIN VICE PRESIDENT 2.00 X X 0 0 0 ELIZABETH SOLLISH VICE PRESIDENT 2.00 X X 0 0 0 JULIE TREPECK HARRIS VICE PRESIDENT 2.00 X X 0 0 0 MICHELLE BASS VICE PRESIDENT 2.00 X X 0 0 0 NANCY KOMER STONE VICE PRESIDENT 2.00 X X 0 0 0 ANDREW LANDAU VICE PRESIDENT 2.00 X X 0 0 0 DR JOEL KIRSCH SECRETARY, TREASURER 2.00 X X 0 0 0 LAURA GOTTLIB NEXTGEN LIAISON 1.00 X 0 0 0 BARBRA APPLEBAUM MEMBER 1.00 X 0 0 0 BEN BASSIN MEMBER 1.00 X 0 0 0 CAROLYN BELLINSON MEMBER 1.00 X 0 0 0 BRIAN BRODSKY MEMBER 1.00 X 0 0 0 JODIE KAUFMAN-DAVIS MEMBER 1.00 X 0 0 0 MICHAEL FELD MEMBER 1.00 X 0 0 0 DORA FURMAN MEMBER 1.00 X 0 0 0 BARBARA KAPPY MEMBER 1.00 X 0 0 0 GABE KARP MEMBER 1.00 X 0 0 0 MORGAN KAUFMAN MEMBER 1.00 X 0 0 0 JEFFREY KIRSCHNER MEMBER 1.00 X 0 0 0 JORDAN KIRSHNER MEMBER 1.00 X 0 0 0 MONICA LABE MEMBER 1.00 X 0 0 0 STEVE LEFKOFSKY MEMBER 1.00 X 0 0 0 MADDI ISHBIA LUCKOFF MEMBER 1.00 X 0 0 0 ROB MIDELTON MEMBER 1.00 X 0 0 0 JEFFERY MEYERS MEMBER 1.00 X 0 0 0 JESSICA NARRETT MEMBER 1.00 X 0 0 0 HARRIET ORLEY MEMBER 1.00 X 0 0 0 JACKIE PILCOWITZ MEMBER 1.00 X 0 0 0 JARED ROSENBAUM MEMBER 1.00 X 0 0 0 LISA KOROTKIN ROTHBERGER MEMBER 1.00 X 0 0 0 REBECCA RUBIN MEMBER 1.00 X 0 0 0 CARLY SCHIFF MEMBER 1.00 X 0 0 0 GABE SCHUCHMAN MEMBER 1.00 X 0 0 0 ERIN SIMMERMAN MEMBER 1.00 X 0 0 0 AARON STARR MEMBER 1.00 X 0 0 0 JIMMY SUGARMAN MEMBER 1.00 X 0 0 0 STEFAN TEODOSIC MEMBER 1.00 X 0 0 0 JULIE TIGAY MEMBER 1.00 X 0 0 0 KIM VELEVIS MEMBER 1.00 X 0 0 0 KAREN WEINBAUM MEMBER 1.00 X 0 0 0 BARBARA ZALTZ MEMBER 1.00 X 0 0 0 MICHELLE BASS MEMBER 1.00 X 0 0 0 ELYSE COHEN MEMBER 1.00 X 0 0 0 JANET GENDELMAN MEMBER 1.00 X 0 0 0 SANDY LIPPITT MEMBER 1.00 X 0 0 0 HAROLD LOSS MEMBER 1.00 X 0 0 0 FRAN MARTIN MEMBER 1.00 X 0 0 0 GABE NEISTEIN MEMBER 1.00 X 0 0 0 MALLORY SHIFFMAN MEMBER 1.00 X 0 0 0 JEFF TISCHLER MEMBER 1.00 X 0 0 0 BRAD WASSERMAN MEMBER 1.00 X 0 0 0 LEE TREPECK CHIEF EXECUTIVE OFFICER 40.00 X 277302 0 19859 ANDREW BELSKY CHIEF FINANCIAL OFFICER 40.00 X 213454 0 17359 ASHLEIGH IMERMAN TO 0123 CHIEF ADVANCEMENT OFFICER 40.00 X 156154 0 7929 CARLY WEINSTOCK PROGRAMS DIRECTOR 40.00 X 144880 0 0 791790 0 45147 4 0 1 0 UNITED JEWISH FOUNDATION 6735 TELEGRAPH ROAD BLOOMFIELD HILLS MI 48301 MANAGEMENT SERVICES 1587938 KANDLE DINING SERVICES 5290 MADISON PIKE SUITE 200 INDEPENDENCE KY 41051 FOOD MANAGEMENT 1138491 LEVIN TRAVEL 49A HAKALANIT ST PO BOX 276 ELYACHIN IS 3890800 TRAVEL SERVICES 690830 TRINITY COACH 32274 COLLECTIONS CENTER DRIVE CHICAGO IL 606930322 BUS SERVICES 156190 ISRAEL AIRLINES PO BOX 41 BEN GURION AIRPORT IS 7015001 INTERNATIONAL AIR SERVICE 135185 8 7510219 7510219 CAMPER DUES 721210 6139961 6139961 CAMP GROUP PROGRAMS 721210 611390 611390 6751351 110516 110516 90532 82495 8037 8037 -6458 14495 13332 -13332 -13332 -13332 OTHER REVENUE 900099 12980 12980 12980 14379771 6751351 -6458 124659 935769 935769 692057 346029 173014 173014 2182498 1685769 98355 398374 345178 220410 42046 82722 46928 37543 9385 35480 35480 39092 -26086 -7172 72350 184765 61563 4559 118643 143845 91562 16895 35388 425779 282640 21352 121787 30909 30909 197646 187764 7906 1976 217123 203054 14069 CAMPING 1973779 1973779 REPAIR AND MAINTENANCE 1416151 1416151 FOOD 1258969 1258969 DUES AND SUBSCRIPTIONS 54919 54919 10180887 8760744 415889 1004254 1251208 1220723 2633763 3099629 2139580 1782561 48696 70416 29998 35810 83258 98246 4023090 2927605 1060688 1095485 13052541 21899225 20299732 29302095 591279 393723 440311 41453 0 4677880 1031590 5113056 X 3202930 3702608 16065212 20486431 19268142 24189039 20299732 29302095 4198884 722013 0 X X 0 1 X 1 0 X 4392837 3294524 4865943 4781634 7510219 24845157 6577185 84237 4062533 6038719 6751351 23514025 10970022 3378761 8928476 10820353 14261570 48359182 1286174 1316114 1182839 1736605 1643293 7165025 0 1286174 1316114 1182839 1736605 1643293 7165025 41194157 372014 336309 355765 162633 201048 1427769 372014 336309 355765 162633 201048 1427769 3877 10 18078 12980 34945 11342036 3718947 9284251 11001064 14475598 49821896 0.82680 0.82280 0.02870 0.03120 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: FELLOWSHIP PAYMENTS - 2019 AMOUNT: $ 3,877. MISCELLANEOUS - 2020 AMOUNT: $ 10. 2021 AMOUNT: $ 18,078. 2022 AMOUNT: $ 12,980. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11118440 3985013 747404 538223 15312634 12122238 911132 -1514322 400608 11118440 9416896 401697 2658431 354786 12122238 8315737 1608385 -178315 328911 9416896 7816982 293011 554340 348596 8315737 0.00000 0.70000 0.30000 1 0 2439810 1890349 549461 1336599 980927 355672 246681 56329 190352 1095485 INTEREST IN ENDOWMENT FUNDS HELD BY JFMD/UJF 15312635 INTEREST IN TRUST 1908710 RIGHT OF USE ASSET 4677880 21899225 LEASE LIABILITY 4677880 4677880 16534575 722013 2286065 82495 3090573 13444002 935769 935769 14379771 11613678 2286065 82495 2368560 9245118 935769 935769 10180887 PART V, LINE 4: ENDOWMENT FUNDS ARE INTENDED TO BE USED TO SUPPORT THE ORGANIZATION'S OPERATING ACTIVITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 82,495. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 935,769. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 82,495. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 935,769. 1 SCHOLARSHIPS FOR CAMPERS 263 935769 PART I, LINE 2: BY VIRTUE OF OCCUPANCY OF THE PROPERTY, FRESH AIR SOCIETY MONITORS THE PROCEEDS USED IN THE CONSTRUCTION OF THE PROPERTY. ALL GRANTS TO INDIVIDUALS ARE USED TO PROVIDE SCHOLARSHIPS TO CAMPERS, WHICH ARE APPLIED AGAINST THE CAMPER'S ACCOUNT. 263 INDIVIDUAL CAMPER SCHOLARSHIPS WERE PROVIDED DURING THE SUMMER 2023 SEASON. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 LEE TREPECK CHIEF EXECUTIVE OFFICER 268422 0 7500 0 1380 0 0 0 19859 0 297161 0 0 0 ANDREW BELSKY CHIEF FINANCIAL OFFICER 203454 0 10000 0 0 0 0 0 17359 0 230813 0 0 0 ASHLEIGH IMERMAN TO 0123 CHIEF ADVANCEMENT OFFICER 151154 0 5000 0 0 0 0 0 7929 0 164083 0 0 0 PART I, LINE 1A: THE ORGANIZATION PROVIDES THE CEO, LEE TREPECK, WITH AN ADDITIONAL $1,380 IN EARNINGS PER YEAR WITH THE SOLE PURPOSE OF RETAINING HIS MEMBERSHIP WITH THE JEWISH COMMUNITY CENTER OF METRO DETROIT. THIS MEMBERSHIP IS USED FOR THE PURPOSE OF BUILDING GOODWILL AND COLLABORATION BETWEEN THE AGENCIES AND JEWISH COMMUNITY. LEE TREPECK FAMILY MEMBER OF BOARD MEMBER, JULIE TREPECK HARRIS 277302 EMPLOYMENT AS CHIEF EXECUTIVE OFFICER 0 ROBIN TREPECK FAMILY MEMBER OF CEO, LEE TREPECK 60000 CONSULTING SERVICES 0 FORM 990, PART VI, SECTION A, LINE 2 JULIE TREPECK HARRIS AND LEE TREPECK HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 EVERY JEWISH CONTRIBUTOR WHO CONTRIBUTED TO BOTH THE MOST RECENTLY COMPLETED ANNUAL CAMPAIGNS OF THE JEWISH FEDERATION OF METROPOLITAN DETROIT AND TAMARACK CAMPS, OR THEIR RESPECTIVE SUCCESSORS, SHALL BE CONSIDERED A MEMBER OF TAMARACK CAMPS AND SHALL BE ENTITLED TO VOTE AT ALL MEMBER MEETINGS. FORM 990, PART VI, SECTION A, LINE 7A APPROXIMATELY ONE-THIRD OF THE ORGANIZATION'S BOARD OF DIRECTORS IS ELECTED EACH YEAR AT AN ANNUAL MEETING BY THE MEMBERS OF TAMARACK CAMPS TO SERVE A TERM OF 1, 2, OR 3 YEARS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER PRIOR TO SIGNING AND FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS AND DIRECTORS ARE REQUIRED TO COMPLETE A "CONFLICT OF INTEREST" DOCUMENT WHICH IS REVIEWED BY THE OFFICERS AND EXECUTIVE COMMITTEE FOR COMPLIANCE ON AN ANNUAL BASIS. IT IS DEEMED A CONFLICT OF INTEREST IF AN OFFICER, DIRECTOR, OR STAFF MEMBER HAS A PERSONAL OR OFFICIAL RELATIONSHIP OR IS A BLOOD RELATIVE OR IN A DOMESTIC PARTNERSHIP WITH A VENDOR, COMPETING ORGANIZATIONS, PROVIDERS OF GRANTS, OR PART OF AN ORGANIZATION THAT AFFECTS THE OPERATIONS OF THE ORGANIZATION. SUCH CONFLICTS ARE NOT PERMITTED UNLESS WAIVED BY THE EXECUTIVE COMMITTEE AFTER FULL DISCLOSURE, EXCLUSION OF THE CONFLICTED PERSON FROM SAID DISCUSSIONS, COMPETITIVE BIDDING (WHERE APPROPRIATE) AND THE DETERMINATION THAT A TRANSACTION IS IN THE ORGANIZATION'S BEST INTERESTS. THERE HAVE BEEN NO INSTANCES OF NONCOMPLIANCE. IF A CONFLICT EXISTS, THE COMMITTEE WILL ATTEMPT TO RESOLVE THE ISSUE BY NECESSARY ACTIONS. IF THE CONFLICT CANNOT BE RESOLVED, THE MATTER WILL BE BROUGHT TO THE ATTENTION OF THE BOARD OF RESOLUTION. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD PRESIDENT ALONG WITH SELECTED BOARD OFFICERS REVIEW COMPENSATION FOR THE CHIEF EXECUTIVE OFFICER. THIS IS DONE BY REVIEWING COMPARATIVE DATA FROM OTHER JCCA CAMPS AND SIMILAR NONPROFIT AGENCIES. ANNUALLY, THE BOARD OF DIRECTORS APPROVES ANY CHANGES TO THE COMPENSATION OF KEY EMPLOYEES OTHER THAN THE CHIEF EXECUTIVE OFFICER. THIS PROCESS WAS LAST DONE IN 2023. THE CHIEF EXECUTIVE OFFICER'S COMPENSATION CONTRACT SPANS A THREE-YEAR PERIOD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNANCE DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED FROM PRIOR YEAR.