2024-11-15T12:04:04-06:00 2023-12-31 221478099 COHNREZNICK LLP 621 CAPITOL MALL SUITE 2150 SACRAMENTO CA 95814 990 2023-01-01 841652923 SHALOM INSTITUTE CAMP & CONFERENCE CENTER SHAL 8188895500 34342 MULHOLLAND HIGHWAY MALIBU CA 90265 ELISA BECKER CHIEF OPERATING OFFICER 8188895500 2024-11-14 1 1 JOLANTA TUCK CPA P01340068 9164429100 2024-11-10 2023 2024-10-15 13:58:12Z WILLIAM KAPLAN 34342 MULHOLLAND HIGHWAY MALIBU CA 90265 12860247 0 X WWW.SHALOMINSTITUTE.COM X 2005 CA THE ORGANIZATION IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO FACILITATE POSITIVE EXPERIENCES GROUNDED IN JEWISH VALUES THAT FOSTER COMMUNITY, CULTIVATE LEADERSHIP, INSPIRE SOCIAL ACTION, NURTURE JEWISH TRADITION AND CULTURE, AND INSTILL A RESPONSIBILITY FOR THE ENVIRONMENT. THE ORGANIZATION'S MISSION ALSO INCLUDES DEVELOPING SKILLS AND VALUES THROUGHOUT THE GREATER COMMUNITY, REGARDLESS OF INDIVIDUAL'S RELIGIOUS BACKGROUNDS. SOME PROGRAMS OFFERED INCLUDE:-CAMP JCA SHALOM YEAR-ROUND OVERNIGHT AND DAY CAMPING PROGRAMS-PROGRAMS FOR CHILDREN AND ADULTS WITH DISABILITIES-TEEN LEADERSHIP PROGRAMS-SENIOR ADULT AND ADULT PROGRAMS-COMMUNITY RETREATS AND PROGRAMS-FAMILY PROGRAMS-COMMUNITY SERVICE PROGRAMS-CAMP GESHER AND FAMILY PROGRAMMING FOR RUSSIAN-SPEAKING JEWISH FAMILIES 19 17 252 17 0 0 2903738 4602606 2086184 2034639 -369077 1239916 26618045 0 31238890 7877161 364000 364000 0 0 2404831 2924422 0 0 231399 3332125 3680358 6100956 6968780 25137934 908381 38728420 39475717 1849572 1688488 36878848 37787229 X THE ORGANIZATION IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO FACILITATE POSITIVE EXPERIENCES GROUNDED IN JEWISH VALUES THAT FOSTER COMMUNITY, CULTIVATE LEADERSHIP, INSPIRE SOCIAL ACTION, NURTURE JEWISH TRADITION AND CULTURE, AND INSTILL A RESPONSIBILITY FOR THE ENVIRONMENT. THE ORGANIZATION'S MISSION ALSO INCLUDES DEVELOPING SKILLS AND VALUES THROUGHOUT THE GREATER COMMUNITY, REGARDLESS OF INDIVIDUAL'S RELIGIOUS BACKGROUNDS. SOME PROGRAMS OFFERED INCLUDE:-CAMP JCA SHALOM YEAR-ROUND OVERNIGHT AND DAY CAMPING PROGRAMS-PROGRAMS FOR CHILDREN AND ADULTS WITH DISABILITIES-TEEN LEADERSHIP PROGRAMS-SENIOR ADULT AND ADULT PROGRAMS-COMMUNITY RETREATS AND PROGRAMS-FAMILY PROGRAMS-COMMUNITY SERVICE PROGRAMS-CAMP GESHER AND FAMILY PROGRAMMING FOR RUSSIAN-SPEAKING JEWISH FAMILIES 0 0 5648046 364000 2034639 THE ORGANIZATION IS A NONPROFIT ORGANIZATION WHOSE MISSION IS TO FACILITATE POSITIVE EXPERIENCES GROUNDED IN JEWISH VALUES THAT FOSTER COMMUNITY, CULTIVATE LEADERSHIP, INSPIRE SOCIAL ACTION, NURTURE JEWISH TRADITION AND CULTURE, AND INSTILL A RESPONSIBILITY FOR THE ENVIRONMENT. THE ORGANIZATION'S MISSION ALSO INCLUDES DEVELOPING SKILLS AND VALUES THROUGHOUT THE GREATER COMMUNITY, REGARDLESS OF INDIVIDUAL'S RELIGIOUS BACKGROUNDS. SOME PROGRAMS OFFERED INCLUDE:-CAMP JCA SHALOM YEAR-ROUND OVERNIGHT AND DAY CAMPING PROGRAMS-PROGRAMS FOR CHILDREN AND ADULTS WITH DISABILITIES-TEEN LEADERSHIP PROGRAMS-SENIOR ADULT AND ADULT PROGRAMS-COMMUNITY RETREATS AND PROGRAMS-FAMILY PROGRAMS-COMMUNITY SERVICE PROGRAMS-CAMP GESHER AND FAMILY PROGRAMMING FOR RUSSIAN-SPEAKING JEWISH FAMILIES 5648046 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 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 19 0 1 252 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X ELISA BECKER 8188895500 34342 MULHOLLAND HIGHWAY MALIBU CA 90265 WILLIAM KAPLAN EXECUTIVE DIRECTOR 40.00 X 141419 0 117499 MANDY DANZAN CDO 40.00 X 157894 0 16456 JOEL CHARNICK CPO 40.00 X 150585 0 17609 ELISA BECKER COO 40.00 X 125723 0 24322 LARRY COHEN PRESIDENT 5.00 X X 0 0 0 ARTHUR VERITY VICE PRESIDENT 5.00 X X 0 0 0 GIL BREAKMAN TREASURER/IMMEDIATE PAST PRESIDENT 5.00 X X 0 0 0 SUSAN KUSHNER SECRETARY 5.00 X X 0 0 0 ANDREW DUNST DIRECTOR 3.00 X 0 0 0 RODNEY FREEMAN DIRECTOR 3.00 X 0 0 0 GAYLE GOLDMAN DIRECTOR 3.00 X 0 0 0 MICK HORWITZ DIRECTOR 3.00 X 0 0 0 FRAN JAFFE DIRECTOR 3.00 X 0 0 0 JACOB KNOBEL DIRECTOR 3.00 X 0 0 0 SOL LIPMAN DIRECTOR 3.00 X 0 0 0 ARI MOSS DIRECTOR 3.00 X 0 0 0 KIMBERLY SCHWARZ DIRECTOR 3.00 X 0 0 0 CLIVE SEGIL DIRECTOR 3.00 X 0 0 0 JACQUES SORIANO DIRECTOR 3.00 X 0 0 0 ANDREA SPATZ DIRECTOR 3.00 X 0 0 0 DAVID SPEISER DIRECTOR 3.00 X 0 0 0 SYLVIA MARTIN STONE DIRECTOR 3.00 X 0 0 0 ADAM WEISS DIRECTOR 3.00 X 0 0 0 575621 0 175886 4 0 1 0 0 319881 4282725 4602606 CAMP FEES 900099 1975105 1975105 RENTAL INCOME 900099 59534 59534 2034639 743473 743473 5479529 4983086 496443 496443 496443 7877161 2034639 0 1239916 364000 364000 258918 194188 52819 11911 93160 69870 19005 4285 2116884 1587663 431844 97377 83552 62664 17045 3843 192928 144696 39357 8875 178980 134235 36512 8233 32505 32505 342781 315454 25095 2232 9428 6128 1886 1414 89687 30806 54591 4290 3838 1919 1919 1326275 1080568 200497 45210 400660 366212 34448 16690 16690 223437 193596 29841 109690 82267 22377 5046 FOOD 352380 334761 17619 SUPPLIES 293758 269476 24282 TAXES AND LICENSES 254412 241691 12721 EQUIPMENT RENTAL 149752 149752 75065 18100 18282 38683 6968780 5648046 1089335 231399 422590 700199 90387 187666 198203 44058 71375 10680061 862712 9177307 9817349 28706799 28207204 190000 391000 38728420 39475717 215256 274420 601462 606279 1032854 807789 1849572 1688488 X 35710342 34688209 1168506 3099020 36878848 37787229 38728420 39475717 908381 0 X 0 1 X 1 0 X 1672426 1747650 2850120 2903738 4602606 13776540 2146438 94120 1994465 2086184 2034639 8355846 3818864 1841770 4844585 4989922 6637245 22132386 173753 173753 0 173753 173753 21958633 573874 743473 1317347 573874 743473 1317347 7059382 701 7060083 10878246 1841770 4845286 5563796 7380718 30509816 0.71970 0.69020 0.04320 0.02060 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: GROSS INCOME FROM FUNDRAISING EVENTS - 2019 AMOUNT: $ 23,750. GAIN FROM INSURANCE PROCEEDS - 2019 AMOUNT: $ 7,035,632. SPECIAL EVENT - 2021 AMOUNT: $ 701. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6737500 6737500 277088 242635 34453 845893 620077 225816 2819580 2819580 9817349 X 7877161 0 7877161 0 7877161 6968780 0 6968780 0 6968780 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE REVENUE TAXATION CODE OF CALIFORNIA. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2023. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEARS 2020 AND 2019, RESPECTIVELY, ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. IF APPLICABLE, THE ORGANIZATION RECOGNIZES INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF INCOME TAX EXPENSE AND INCLUDES ACCRUED INTEREST AND PENALTIES WITH ACCOUNTS PAYABLE AND ACCRUED EXPENSES IN THE STATEMENT OF FINANCIAL POSITION. 1 SCHOLARSHIPS 182 364000 PART I, LINE 2: THE SCHOLARSHIP AMOUNT PER CAMPER IS BASED ON NEED PER PERSON. EACH PERSON REQUESTING A SCHOLARSHIP COMPLETES A SCHOLARSHIP PACKAGE WHICH INCLUDES COPIES OF THEIR TAX RETURNS AS WELL AS A SPECIFIC DOLLAR AMOUNT REQUEST AND A LETTER FROM THE FAMILY EXPLAINING WHY THEY NEED THE SCHOLARSHIP/THEIR FAMILY SITUATION. THE SCHOLARSHIP COMMITTEE THEN MEETS AND TAKES ALL OF THIS INFORMATION PLUS PRIOR YEARS' SCHOLARSHIP INFORMATION INTO CONSIDERATION. ALL OF THIS INFORMATION INCLUDING WHO ACTUALLY RECEIVES SCHOLARSHIPS IS KEPT CONFIDENTIAL. X 1 1 X 0 0 0 0 0 0 0 0 0 WILLIAM KAPLAN EXECUTIVE DIRECTOR 140000 0 0 0 1419 0 26423 0 91076 0 258918 0 0 0 MANDY DANZAN CDO 157894 0 0 0 0 0 0 0 16456 0 174350 0 0 0 JOEL CHARNICK CPO 150000 0 0 0 585 0 17609 0 0 0 168194 0 0 0 ELISA BECKER COO 125000 0 0 0 723 0 15853 0 8469 0 150045 0 0 0 PART I, LINE 1A WILLIAM KAPLAN, EXECUTIVE DIRECTOR, RECEIVED A NON-TAXABLE PARSONAGE ALLOWANCE FROM THE ORGANIZATION. PART I, LINE 3 THE PARSONAGE IS REVIEWED BY THE ORGANIZATION'S COMPENSATION COMMITTEE AND APPROVED BY THE BOARD OF DIRECTORS. AN INCREASE WAS MADE IN 2020 TO ADJUST TO MARKET. FREEMAN GROUP INC OWNED BY DIRECTOR 122310 PROJECT COORDINATOR FOR REBUILD OF CAMP 0 SARAH VERITY COLLICA DAUGHTER OF BOARD MEMBER 93160 COMPENSATION PAID TO SARAH IN HER POSITION AS ADMINISTRATIVE DIRECTOR 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE DRAFT OF THE FORM 990 IS GIVEN TO THE EXECUTIVE DIRECTOR TO REVIEW AND HE PROVIDES IT TO BOARD MEMBERS TO PROVIDE COMMENTS BEFORE IT IS FINALIZED. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, AND BOARD MEMBERS ARE ASKED ANNUALLY ABOUT CONFLICTS OF INTERESTS. FORM 990, PART VI, SECTION B, LINE 15 OFFICERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF HIS STAFF, BUT THE AMOUNTS ARE CONFIRMED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ORGANIZATION'S OFFICE DURING NORMAL BUSINESS HOURS UPON REQUEST.