2024-05-16T10:40:47-05:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2022-07-01 432080719 PEARLSTONE CONFERENCE & RETREAT CENTER INC PEAR 4105005417 5425 MOUNT GILEAD ROAD REISTERTOWN MD 21136 JEREMY JAKIR K MANELA CHIEF EXECUTIVE OFFICER 4105005417 2024-05-15 1 JEREMY JAKIR K MANELA 999009999 0 LACEY M QUATSOE P01300865 4078021200 2024-05-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z PEARLSTONE CENTER JEREMY JAKIR K MANELA 5425 MOUNT GILEAD ROAD REISTERTOWN MD 21136 3458641 0 X WWW.PEARLSTONECENTER.ORG X 2005 MD TO IGNITE JEWISH PASSION & INSPIRE VIBRANT JEWISH LIFE THROUGH OUR RETREAT CENTER & PROGRAMS 23 23 102 24 0 0 8865570 1859226 2001222 1328431 12 -4384 327251 246503 11194055 3429776 0 0 0 0 2979439 1784482 0 0 85766 2572204 1725263 5551643 3509745 5642412 -79969 17923169 20151104 5627216 7935120 12295953 12215984 TO IGNITE JEWISH PASSION AND INSPIRE VIBRANT JEWISH LIFE THROUGH OUR RETREAT CENTER, FARM AND PROGRAMS. PEARLSTONE HAS A SIGNIFICANT FOCUS ON JEWISH ENVIRONMENTAL EDUCATION AND SUSTAINABILITY EFFORTS. 0 0 2403008 0 1151762 JEWISH RETREATS, AND OTHER MISSION-DRIVEN CONFERENCES, WORKSHOPS, MEETINGS, AND COURSES: OUR GOAL IS TO PROVIDE AN AFFORDABLE, WARM, AND WELCOMING ENVIRONMENT FOR NON-PROFIT JEWISH, FAITH-BASED, AND SECULAR ORGANIZATIONS IN ORDER TO HELP THEM ACCOMPLISH THEIR EDUCATIONAL, RELIGIOUS AND/OR COMMUNITY-BUILDING GOALS. THERE IS A FEE FOR OUR SERVICE. WE PROVIDE MEALS, LODGING, MEETING SPACE AND MATERIALS AND PROGRAMMING HELP. PRIOR TO COVID, WE SERVED OVER 20,000 GUESTS A YEAR. ONCE PAST THE LINGERING IMPACT OF COVID, WE ARE POISED TO SIGNIFICANTLY INCREASE THE GUESTS WE ARE ABLE TO WELCOME ONTO OUR CAMPUS EACH YEAR. WE ARE OPEN 365 DAYS A YEAR. 378503 0 181416 THE FARM: JUDAISM HAS ITS ROOTS IN AN ANCIENT AGRARIAN SOCIETY AND MANY OF THE VALUES AND HOLIDAYS EVOLVED FROM THAT FOUNDATION. THE FARM IS AN INVALUABLE TEACHING TOOL TO DEMONSTRATE THE CONNECTIONS BETWEEN JUDAISM AND THE ENVIRONMENT, SOCIAL AND FOOD JUSTICE, AND CALENDAR-RELATED FESTIVALS. CHILDREN AND STUDENTS OF ALL AGES COME TO THE FARM TO LEARN HOW TO BE RESPONSIBLE STEWARDS OF THE EARTH AND HOW THE WAY THEY CONDUCT THEIR DAILY LIVES IMPACTS OUR PLANET. WE HAVE APPROXIMATELY 6,000 VISITORS TO THE FARM EACH YEAR. 0 0 0 PASSOVER: EACH YEAR WE HOLD A SPECIAL PASSOVER PROGRAM THAT RUNS FOR 10 DAYS. MANY OF OUR GUESTS ARE ELDERLY AND CAN NO LONGER DO ALL THE COOKING AND CLEANING THE HOLIDAY REQUIRES. WE PROVIDE THE RELIGIOUS SERVICE, THE SEDARS, MANY CLASSES AND FAMILY PROGRAMMING. ALTHOUGH PASSOVER DIDN'T OCCUR DURING THE PERIOD REPORTED, THE ORGANIZATION STILL PLANNED THIS EVENT THROUGHOUT THE YEAR TO HELP FURTHER ITS MISSION. 2781511 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 113 0 1 102 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MD X X JEREMY (JAKIR) K MANELA 4105005417 5425 MT GILEAD ROAD REISTERSTOWN MD 21136 EMILE BENDIT CHAIR 2.00 X X 0 0 0 BECKY BRENNER TREASURER 2.00 X X 0 0 0 KEN SCHWARTZ SECRETARY 2.00 X X 0 0 0 AARON MAX IMMEDIATE PAST CHAIR 2.00 X 0 0 0 ELI SCHLOSSBERG MEMBER AT LARGE 2.00 X 0 0 0 LIZ MINKIN-FRIEDMAN GOVERANCE COMMITTEE CHAIR 2.00 X 0 0 0 SARALYN ELKIN PROGRAM COMMITTEE CHAIR 2.00 X 0 0 0 ALYSON FRIEDMAN TRUSTEE 2.00 X 0 0 0 ANNA KRIEGER KLEIN TRUSTEE 2.00 X 0 0 0 BATSHEVA MESSING TRUSTEE 2.00 X 0 0 0 BRETT COHEN TRUSTEE 2.00 X 0 0 0 DAVID PLATT TRUSTEE 2.00 X 0 0 0 DANA STEIN TRUSTEE 2.00 X 0 0 0 HARRIETTE WIMMS TRUSTEE 2.00 X 0 0 0 HEIDI HILLER TRUSTEE 2.00 X 0 0 0 HENRIETTE TAYLOR TRUSTEE 2.00 X 0 0 0 JASON RUBENSTEIN TRUSTEE 2.00 X 0 0 0 LEETE GARTEN TRUSTEE 2.00 X 0 0 0 RABBI ELISSA SACHS-KOHEN TRUSTEE 2.00 X 0 0 0 ROB FRIER TRUSTEE 2.00 X 0 0 0 STEPHANIE BARON TRUSTEE 2.00 X 0 0 0 TODD TILSON TRUSTEE 2.00 X 0 0 0 WENDY BRONFEIN TRUSTEE 2.00 X 0 0 0 RACHEL SIEGAL VICE CHAIR - THRU 1/2022 2.00 X X 0 0 0 JEREMY JAKIR K MANELA CEO 37.50 X 246713 0 10693 CLAUDIA FATH DIRECTOR OF FINANCE 37.50 X 79290 0 11922 EVE WACHHAUS DEPUTY DIRECTOR 37.50 X 162206 0 7301 488209 0 29916 2 0 1 0 CHESAPEAKE CONTRACTING GROUP INC 10065 RED RUN BLVD 230 OWINGS MILLS MD 21117 GENERAL CONTRACTOR FOR RETREAT ADDITION 3592818 THE ASSOCIATED 101 W MOUNT ROYAL AVENUE BALTIMORE MD 21201 ADMIN/MGMT SERVICES 373140 MISSION MINDED 145 MAYWOOD WAY SAN RAFAEL CA 94901 BRANDING&WEB DEVELOPMENT CONSULTING 133788 ECOTONE INC 129 INDUSTRY LAND FOREST HILL MD 21050 CONTRACTOR FOR STREAM RESTORATION 132487 CURRY 1 N HAVEN ST SUITE 105 BALTIMORE MD 21224 ARCHITECTURAL SERVICES 131884 6 36400 1822826 980 1859226 RETREAT REVENUE 531120 1151762 1151762 TIYUL & FAMILY CAMPS 721214 81391 81391 SUKKOT 813110 36920 36920 FARM CAMP/SCHOOLS/FEST 721214 28852 28852 PDC & CSA 111998 21490 21490 8016 8016 1328431 6 6 12480 0 12480 12480 12480 4390 -4390 -4390 -4390 11760 36400 24475 -12715 -12715 4747 0 4747 4747 CONTRACTED SVCS FEE 900099 240859 240859 MISCELLANEOUS 900099 1132 1132 241991 3429776 1333178 0 237372 173864 137171 26494 10199 1306142 1073912 190726 41504 42683 35124 6227 1332 155445 127360 22784 5301 106348 87047 15604 3697 4623 4623 128018 128018 345583 257531 88052 46042 36499 9543 33216 30908 2308 77039 63087 13952 455521 377677 65803 12041 24237 19838 3556 843 8755 8024 731 13737 13737 277876 227444 40772 9660 34181 27977 5015 1189 FOOD SERVICE EXPENSES 112518 112518 FARM & PROGRAM EXPENSES 112224 112201 23 OTHER EXPENSES 51693 47193 4500 3509745 2781511 642468 85766 3084705 1632470 3615786 3071830 255836 348989 12889956 1619439 10966842 11270517 0 3827298 17923169 20151104 1164445 526736 695448 590907 3763731 3614209 3592 3203268 5627216 7935120 X 4301553 9554001 7994400 2661983 12295953 12215984 17923169 20151104 -79969 0 X 0 1 X 1 0 X 3696818 3620379 3958075 8865570 1859226 22000068 3696818 3620379 3958075 8865570 1859226 22000068 434119 21565949 82 39614 19075 19732 12486 90989 49311 11209 33247 307531 253751 655049 22746106 10200866 0.94810 0.95710 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 49,311. 2019 AMOUNT: $ 11,209. 2020 AMOUNT: $ 33,247. 2021 AMOUNT: $ 307,531. 2022 AMOUNT: $ 1,132. FUNDRAISING REVENUE - 2022 AMOUNT: $ 11,760. CONTRACTED SERVICES FEES - 2022 AMOUNT: $ 240,859. PART II, SHORT YEAR EXPLANATION: 2022 IS A SHORT YEAR FROM 7/1/22 TO 12/31/22. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 460292 460292 6999719 233750 6765969 3444890 439682 3005208 1612589 946007 666582 372466 372466 11270517 OPERATING LEASE, RIGHT-TO-USE 3203268 DUE FROM THE ASSOCIATED 607529 EMPLOYEE LOAN RECEIVABLE 16501 3827298 LEASE LIABILITY 3203268 3203268 3456893 2642 2642 3454251 -24475 -24475 3429776 3536862 2642 24475 27117 3509745 0 3509745 PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES -24,475. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 24,475. FALL FESTIVAL 48160 36400 11760 10175 4286 10014 48160 36400 11760 10175 4286 10014 24475 -12715 X 1 0 X 0 0 0 0 0 0 0 0 0 JEREMY JAKIR K MANELA CEO 240713 0 0 0 6000 0 9600 0 1093 0 257406 0 0 0 EVE WACHHAUS DEPUTY DIRECTOR 157206 0 5000 0 0 0 6468 0 833 0 169507 0 0 0 PART I, LINE 1A THE CEO RECEIVED HEALTH OR SOCIAL CLUB DUES DURING THE TAX YEAR. THE BENEFIT WAS TREATED AS TAXABLE TO THE INDIVIDUAL. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, FIRST VICE PRESIDENT, SECOND VICE PRESIDENT, TREASURER, SECRETARY, AND CHAIRS OF ANY STANDING COMMITTEES. ADDITIONAL PERSONS MAY BE NAMED TO THE EXECUTIVE COMMITTEE AT THE DISCRETION OF THE PRESIDENT. THE EXECUTIVE COMMITTEE SHALL ADVISE THE EXECUTIVE DIRECTOR ON ALL OPERATING ISSUES, DEVELOP RECOMMENDATIONS WITH RESPECT TO VARIOUS MATTERS PERTAINING TO THE AFFAIRS OF THE CORPORATION AND REPORT SUCH RECOMMENDATIONS TO THE BOARD OF DIRECTORS FOR ACTION. ANY OPERATIONAL ISSUES THAT ARISE OUTSIDE OF THOSE PREVIOUSLY AGREED UPON SHALL BE REPORTED TO THE EXECUTIVE COMMITTEE BY THE EXECUTIVE DIRECTOR. THE EXECUTIVE COMMITTEE HAS THE AUTHORITY TO ACT FOR THE BOARD IN THE REVIEW AND APPROVAL OF THE ANNUAL AUDIT AND TAX RETURN. THE MEMBERS OF THE BOARD WILL HAVE ACCESS TO BOTH DOCUMENTS PRIOR TO AND AFTER APPROVAL. SUCH DELEGATION SHALL CONTINUE YEAR-TO-YEAR UNTIL REVOKED BY A VOTE OF THE BOARD. IN INSTANCES WHERE SPECIAL CIRCUMSTANCES REQUIRE EXPEDITIOUS ACTION BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER TO TAKE THE NECESSARY ACTIONS, SUBJECT TO ANY PRIOR LIMITATION IMPOSED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT FORM 990 WILL BE SHARED WITH AND APPROVED BY THE FINANCE COMMITTEE CHAIR. FOLLOWING APPROVAL, THE FORM 990 WILL BE SHARED WITH THE ENTIRE PEARLSTONE BOARD BEFORE IT IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST POLICY AND DISCLOSURE STATEMENT SHALL BE FURNISHED ANNUALLY TO EACH MEMBER OF THE PEARLSTONE BOARD AND COMMITTEES, AND EMPLOYEES IN A POSITION TO INFLUENCE OR VOTE ON PEARLSTONE POLICY OR EXPENDITURES ("KEY INDIVIDUALS"). WITH RESPECT TO ANY PROPOSED CONTRACT OR OTHER TRANSACTION BETWEEN PEARLSTONE AND ONE OR MORE KEY INDIVIDUALS, FAMILY MEMBERS, OR RELATED ENTITIES FOR AUTHORIZATION, APPROVAL OR RATIFICATION, THE FOLLOWING RULES SHALL APPLY: 1. FULL DISCLOSURE, IN WRITING, OF THE RELATIONSHIP OR INTEREST SHALL BE MADE BY THE KEY INDIVIDUAL TO THE BOARD PRESIDENT AND TO THE CHAIR OF ANY COMMITTEE ACTING ON THE CONTRACT OR TRANSACTION, PRIOR TO DISCUSSION OR ACTION ON SUCH CONTRACT TRANSACTION. STAFF MEMBERS SHALL DISCLOSE, IN WRITING, ANY POSSIBLE CONFLICT OF INTEREST FOR THEMSELVES OR THEIR IMMEDIATE FAMILIES TO THE EXECUTIVE DIRECTOR OF PEARLSTONE, 2. THE CONTRACT OR TRANSACTION SHALL BE CONSIDERED PROPERLY AUTHORIZED, APPROVED OR RATIFIED ONLY IF THERE IS A FAVORABLE VOTE OF A MAJORITY OF THE APPROPRIATE DECISION MAKING BODY OF PEARLSTONE PRESENT AND VOTING AT SUCH MEETING. THE PERSON HAVING A CONFLICT SHALL VACATE THE ROOM (IF REQUESTED) IN WHICH THE MATTER IS BEING VOTED UPON AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER, OTHER THAN TO BE AVAILABLE TO PRESENT FACTUAL INFORMATION OR RESPOND TO QUESTIONS, 3. THE KEY INDIVIDUAL WHO HAS SUCH A RELATIONSHIP OR INTEREST SHALL NOT BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM FOR THE PURPOSE OF VOTING UPON THE CONTRACT OR TRANSACTION AT ANY MEETING, AND 4. THE MINUTES OF THE MEETING SHALL REFLECT THE CONFLICT DISCLOSURE WAS MADE, THE VOTE TAKEN AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION OF THE KEY INDIVIDUAL. FORM 990, PART VI, SECTION B, LINE 15 THE CHIEF EXECUTIVE OFFICER'S SALARY IS DETERMINED BY THE PRESIDENT OF THE BOARD, IN CONSULTATION WITH THE LEADERSHIP OF THE ASSOCIATED: JCFB. ALL OTHER SALARIES ARE A MATTER OF MANAGEMENT DISCUSSION WITH STAFF AND SUPERVISORS. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).