2024-02-05T14:07:39-06:00 2023-09-30 020327524 NATHAN WECHSLER & COMPANY PA 70 COMMERCIAL STREET 4TH FLOOR CONCORD NH 03301 990 2022-10-01 046152862 ELI AND BESSIE COHEN CAMPS ELIA 7814892070 888 WORCESTER STREET 350 WELLESLEY MA 02482 JONATHAN COHEN PRESIDENT 7814892070 2024-02-05 1 JONATHAN COHEN 999009999 1 MELISSA A BIRON P01399032 6032245357 2024-02-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JONATHAN COHEN 888 WORCESTER STREET 350 WELLESLEY MA 02482 6991743 0 X WWW.COHENCAMPS.ORG X 1944 NH PROMOTE PERSONAL GROWTH, SOCIAL SKILLS, APPRECIATION OF JEWISH LIFE, AND UNDERSTANDING OF ISRAEL. 15 11 348 26 0 0 729600 807108 6439735 5987250 197552 93320 12230 19920 7379117 6907598 186417 153250 0 0 2532839 2615015 0 108822 380546 4881222 4516955 7600478 7394042 -221361 -486444 10639534 10388707 3735429 3789954 6904105 6598753 X THROUGH POSITIVE SUMMER CAMPING EXPERIENCES AT ITS CAMPS AND THE DOR L'DOR LEADERSHIP PROGRAM, THE ELI AND BESSIE COHEN CAMPS' MISSION IS TO PROMOTE PERSONAL GROWTH AND SOCIAL SKILLS, APPRECIATION OF THE JEWISH WAY OF LIFE, AND UNDERSTANDING OF THE PEOPLE AND LAND OF ISRAEL IN A SUPPORTIVE AND FUN ENVIRONMENT. THESE PROGRAMS ENRICH CHILDREN'S LIVES BY ENCOURAGING THEM TO BE COMFORTABLE AND CONFIDENT IN THEMSELVES SO THAT THEY CAN CONNECT POSITIVELY WITH OTHERS AND THE WORLD THEY LIVE IN, LEAVE CAMP DETERMINED TO SUSTAIN JUDAISM AND THE JEWISH PEOPLE, AND BE COMMITTED TO CONTRIBUTING RESPONSIBLY TO THEIR WORLD. 0 0 5744334 153250 6007170 THE ORGANIZATION RUNS TWO SUMMER CAMPS PROVIDING ROOM, BOARD, AND RECREATION FOR CHILDREN. DURING THE 2023 SUMMMER SEASON, THE TWO CAMPS HOUSED APPROXIMATELY 693 CAMPERS. 5744334 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 0 0 1 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 43 0 1 348 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 11 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NH X X ANNA REDDINGTON 6036271100 814 ELM STREET SUITE 204 MANCHESTER NH 03101 ETAHN M COHEN CHAIRMAN/TREASURER 1.00 1.00 X X 0 0 0 JONATHAN I COHEN PRESIDENT 20.00 20.00 X X 0 308941 43108 ALISON CLEW DIRECTOR 1.00 1.00 X 0 0 0 DR RENEE GOLDBERG CLERK/SECRETARY 1.00 1.00 X X 0 0 0 ADINA COHEN ZIEGLER DIRECTOR 1.00 1.00 X 0 0 0 SARAH ZIEGLER DIRECTOR 1.00 1.00 X 0 0 0 DR JACKIE CROOPNICK DIRECTOR 1.00 1.00 X 0 0 0 GREGG DARISH VICE PRESIDENT 1.00 1.00 X X 0 0 0 PAUL GREENBERG DIRECTOR 1.00 1.00 X 0 0 0 CAROL BOLTON KAPPEL DIRECTOR 1.00 1.00 X 0 0 0 DANIELLA LEVINE DIRECTOR 1.00 1.00 X 0 0 0 JON WASSERMAN DIRECTOR 1.00 1.00 X 0 0 0 JEFF BLASBALG DIRECTOR 1.00 1.00 X 0 0 0 LAURA ZAKS DIRECTOR 1.00 1.00 X 0 0 0 JAKE GROSSMAN DIRECTOR 1.00 1.00 X 0 0 0 BARBARA STEVENS DEVELOPMENT DIRECTOR 20.00 20.00 X 0 147750 16270 ANNA REDDINGTON ACCOUNTING MANAGER 20.00 20.00 X 0 112296 2894 BENJAMIN PORTNOY CAMP DIRECTOR 39.00 1.00 X 0 110157 585 AMANDA MORGAN ASSISTANT DIRECTOR 39.00 1.00 X 0 104167 13578 0 783311 76435 0 0 1 0 0 360576 446532 1552 807108 TUITION 721210 5987250 5987250 5987250 131641 131641 37000 75321 -38321 -38321 -38321 9480 8824 656 656 TIMBER INCOME 721210 19264 19264 19264 6907598 6007170 0 93320 X 153250 153250 238651 191359 47292 2091694 1217580 728226 145888 129804 66147 52631 11026 154866 70430 71375 13061 1191 1191 18920 18920 108822 108822 361002 360197 805 106889 83918 22971 19747 9086 10661 72287 36043 36244 641644 538739 98940 3965 154709 154709 22810 22810 170703 170703 574474 574474 160633 160633 DOR L' DOR 868406 827196 41210 PROGRAM SUPPLIES 496090 496090 FOOD 431985 431985 CREDIT CARD FEES 106650 106650 308815 263694 17600 27521 7394042 5744334 1269162 380546 149553 119710 59330 62189 117130 77854 7226 26304 2093120 1463406 7015 7248 16014724 9476299 6667947 6538425 1512063 1733022 26150 360549 10639534 10388707 2129734 2272128 267450 241050 1338245 1276776 3735429 3789954 X 6874650 6541753 29455 57000 6904105 6598753 10639534 10388707 -486444 181092 0 X X 0 1 X 1 0 X 261584 1131596 924446 729600 807108 3854334 6178318 18241 4340497 6439989 5987250 22964295 6439902 1149837 5264943 7169589 6794358 26818629 11600 88304 122478 222382 0 11600 88304 122478 222382 26596247 101436 38279 39178 195973 131641 506507 101436 38279 39178 195973 131641 506507 29904 19894 11976 19920 81694 6571242 1188116 5324015 7377538 6945919 27406830 0.97040 0.97600 0.01850 0.01770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 434344 434344 10872558 6342923 4529635 14049 7671 6378 1983701 1421843 561858 2710072 1703862 1006210 6538425 X 6973761 181092 181092 6792669 114929 114929 6907598 7279113 38321 38321 7240792 153250 153250 7394042 PART X, LINE 2: THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. ACCORDINGLY, MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THE ORGANIZATION HAD MAINTAINED ITS TAX-EXEMPT STATUS, DOES NOT HAVE ANY SIGNIFICANT UNRELATED BUSINESS INCOME AND HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL OR STATE TAX AUTHORITIES FOR YEARS BEFORE 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID - $153,250 LOSS ON DISPOSAL - $-38,321 PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL - $38,321 PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID - $153,250 MIDDLE EAST AND NORTH AFRICA - ALGERIA, BAHRAIN, DJIBOUTI, EGYPT, 0 1 PROGRAM SERVICES (DOR L' DOR) JEWISH HOMELAND EXPERIENCE 698047 0 1 0 0 0 1 698047 0 698047 0 0 0 0 0 0 PART I, LINE 3: FMV PART III ACCOUNTING METHOD: X X X X 1 MERSKY JAFFEE & ASSOCIATES 37 CEDAR STREET NEWTON CENTRE MA 024591143 CAPACITY ANALYSIS, DEVELOPMENT MANAGEMENT AND COACHING FOR L 0 0 79200 -79200 DONOR DEVELOPMENT MATTERS 111 CRAIGIE CIRCLE CARLISLE MA 01741 DEVELOPMENT DATA MANAGEMENT & RELATIONSHIP MAPPING 0 0 29622 -29622 108822 -108822 MA SCHEDULE G, PART I, LINE 2B, COLUMN (V) PHASE ONE OF THE CONSULTING PROJECT WAS A FIXED FEE PAID IN INSTALLMENTS. THE CURRENT 2ND PHASE IS ON A RETAINER BASIS TO PROVIDE ADVICE AND MENTORING. 1 FINANCIAL AID 130 153250 FMV SCHOLARSHIP PART I, LINE 2: GRANTS PROVIDED ARE ONLY FOR COHEN CAMPS AND ITS PROGRAMS. 1 X X X 0 0 0 0 0 0 0 0 0 JONATHAN I COHEN PRESIDENT 0 308941 0 0 0 0 0 0 0 43108 0 352049 0 0 BARBARA STEVENS DEVELOPMENT DIRECTOR 0 147750 0 0 0 0 0 0 0 16270 0 164020 0 0 JEFF BLASBALG BOARD MEMBER 650 DISCOUNT MULTIPLE CHILD & PAY IN FULL DISCOUNT JACOB GROSSMAN BOARD MEMBER 350 DISCOUNT MULTIPLE CHILD DISCOUNT GREGG DARISH BOARD MEMBER 700 DISCOUNT MULTIPLE CHILD DISCOUNT LAURA ZAKS BOARD MEMBER 750 DISCOUNT MULTIPLE CHILD & PAY IN FULL DISCOUNT FORM 990, PART VI, SECTION A, LINE 2 ETAHN COHEN, JONATHAN COHEN, AND ADINA COHEN ZIEGLER ARE SIBLINGS. SARAH ZIEGLER IS ADINA COHEN ZIEGLER'S DAUGHTER. RENEE GOLDBERG AND PAUL GREENBERG ARE MARRIED. THERE ARE NO BUSINESS RELATIONSHIPS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE AUDIT AND FINANCE COMMITTEE IN DETAIL PRIOR TO FILING. QUESTIONS WERE ADDRESSED TO THE PREPARER AND RESOLVED TIMELY. A FINAL DRAFT VERSION OF THE RETURN WAS PROVIDED TO THE FULL BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS THE BOARD OF DIRECTORS, ANY OFFICERS, AND ANY BOARD COMMITTEE MEMBERS. THE BOARD REQUIRES EACH POTENTIAL CONFLICT PARTY TO EXECUTE AN ANNUAL DISCLOSURE STATEMENT AND ACKNOWLEDGEMENT OF THE CORPORATION'S CONFLICT OF INTEREST POLICY. FINANCIAL INTERESTS GREATER THAN $500 AND PECUNIARY BENEFITS AT $5,000 WITHIN A FISCAL YEAR ARE REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE SALARIES OF ALL OFFICERS ARE REVIEWED AND APPROVED ANNUALLY BY THE ENTIRE BOARD. COMPARABLE DATA IS USED TO ENSURE SALARIES DO NOT EXCEED THE NORM FOR SIMILAR POSITIONS WITHIN THE INDUSTRY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 990 IS AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG. GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICIES ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART IX, LINE 24E LAUNDRY: PROGRAM SERVICE EXPENSES 93,585. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93,585. PILOT: PROGRAM SERVICE EXPENSES 48,200. MANAGEMENT AND GENERAL EXPENSES 3,020. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,220. KADIMA PROGRAM: PROGRAM SERVICE EXPENSES 48,344. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,344. LICENSES, FEES, TAXES, AND DUES: PROGRAM SERVICE EXPENSES 33,648. MANAGEMENT AND GENERAL EXPENSES 14,580. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,228. DEVELOPMENT EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 27,521. TOTAL EXPENSES 27,521. YEARBOOK: PROGRAM SERVICE EXPENSES 16,728. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,728. BAD DEBT: PROGRAM SERVICE EXPENSES 12,947. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,947. TRAINING: PROGRAM SERVICE EXPENSES 7,655. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,655. CONTRIBUTED GOODS: PROGRAM SERVICE EXPENSES 1,552. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,552. COVID EXPENSES: PROGRAM SERVICE EXPENSES 675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 675. DOR L' DOR ADULT: PROGRAM SERVICE EXPENSES 360. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 360. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEARS. ELI & BESSIE COHEN CAMPS OF MASSACHUSETTS INC 888 WORCESTER STREET SUITE 350 WELLESLEY MA 02482 046003680 A SUMMER CAMP PROGRAM PROVIDING ROOM, BOARD, AND RECREATION FOR CHILDREN. MA 501(C)(3) 509(A)(2) 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 1 0 0 ELI & BESSIE COHEN CAMPS OF MASSACHUSETTS E 2059704 INTERCOMPANY TRANSACTIONS ELI & BESSIE COHEN CAMPS OF MASSACHUSETTS N 226051 COST BASIS OF PROPERTY ELI & BESSIE COHEN CAMPS OF MASSACHUSETTS O 1265663 ALLOCATION OF SALARIES PAID ELI & BESSIE COHEN CAMPS OF MASSACHUSETTS P 620000 CASH PAYMENTS ELI & BESSIE COHEN CAMPS OF MASSACHUSETTS Q 805000 CASH PAYMENTS ELI & BESSIE COHEN CAMPS OF MASSACHUSETTS D 1463406 INTERCOMPANY TRANSACTIONS