2025-09-24T13:42:42-05:00 2024-09-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-10-01 271646095 CJ Property Inc % LORI ZELIGMAN CJPR 4046347883 1440 Spring St NW Atlanta GA 30309 MARNI LEFKOWITZ AHRAM PRESIDENT 7705518665 2025-09-25 true true SABRE J LINAHAN P01372980 4048746244 2025-09-25 2023 2025-03-06 01:10:19Z MARNI LEFKOWITZ AHRAM 1440 Spring St NW Atlanta GA 30309 14450 false X www.campjudaea.org X 2009 NC CJ PROPERTY, INC. OWNS AND/OR LEASES REAL ESTATE IN HENDERSONVILLE, NORTH CAROLINA (ZIP: 28792) INCLUDING THE 158-ACRE HOME OF CAMP JUDAEA, A CHILDREN'S SUMMER CAMP. 5 5 0 7 0 0 0 0 0 0 0 0 14450 0 14450 0 0 0 0 0 0 0 0 0 267797 222281 267797 222281 -267797 -207831 5659227 5216027 5726709 6498660 -67482 -1282633 CJ Property, Inc. owns and/or leases real estate in Hendersonville, North Carolina (ZIP: 28792) including the 158-acre home of Camp Judaea, a children's summer camp. false false 222281 THE ORGANIZATION OWNS AND/OR LEASES REAL ESTATE IN HENDERSONVILLE, NORTH CAROLINA (ZIP: 28792) WHICH IS MADE AVAILABLE FOR A CHILDREN'S SUMMER CAMP PROGRAM. 222281 true false false false false false false false false false true false false true true true false true false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 false 0 false false false false false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true false false false false false false GA X LORI ZELIGMAN 7705518665 1440 SPRING ST NW ATLANTA GA 30309 X MINDY OPPER CHAIR 2.0 2.0 X X 0 0 0 ROBERT STEINBERG PRESIDENT (TERM 6/30/2025) 2.0 0.0 X X 0 0 0 JANNA KAUSS BOARD MEMBER 1.0 0.0 X 0 0 0 MARNI LEFKOWITZ AHRAM MEMBER/PRESIDENT (EFF. 7/2025) 1.0 0.0 X X 0 0 0 FARLEN HALIKMAN BOARD MEMBER (TERM 6/30/2025) 1.0 0.0 X 0 0 0 RACHEL WEIN PRESIDENT (TERM 6/30/2024) 1.0 0.0 X X 0 0 0 DIANE TAUB BOARD MEMBER (TERM 6/30/2024) 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 0 0 0 0 0 14450 14450 0 14450 14450 0 0 0 0 0 0 0 0 0 0 0 14450 14450 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 222281 222281 0 222281 222281 0 0 X 201 100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7732098 3400129 5657026 4331969 0 0 0 0 0 0 0 0 2000 883958 5659227 5216027 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 5726709 6498660 5726709 6498660 X -67482 -1282633 0 0 -67482 -1282633 5659227 5216027 X -207831 410793 -1418113 X false true X true false X X X 1 CAMP JUDAEA INC 586014651 7 true 1 0 1 1 0 true false false false false false false false false false false false false false false true true true X true true Part IV, Section D, Line 3 - Role of Supported Organizations The chairperson of the board of this organization (CJ Property) also serves on the board of the supported organization to ensure alignment in direction of use of CJ Property's assets, including the land and accompanying facilities used for the supported organization's summer camp. Part IV, Section E, Line 2a - Explanation of Supported Organizations The organization (CJ Property) owns the land and accompanying facilities used for the Camp Judaea, Inc's summer camp which serves as the supported organization's primary Program service for their exempt purpose. The isolated location amongst the beautiful Blue Ridge Mountains of Western North Carolina inspires campers to embrace nature, take positive risks and become more independent. Part IV, Section E, Line 2b - Explanation of Organization's Position Camp Judaea, Inc. (supported organization) exists primarily to host annual summer camps for children ages 7-15 and if not for the supporting organization relationship would lease other camp ground facilities. A valuable byproduct of the supporting organization relationship is the familiarity campers get with the land owned by CJ Property which allows them to explore, learn, and grow each summer they return. 0 459943 459943 0 6357909 2684782 3673127 0 0 424371 401144 23226 0 489875 314203 175673 4331969 LOAN FEES 2000 FINANCING LEASE ASSETS 881958 883958 0 FINANCING LEASES - CURRENT LIABILITY 90098 FINANCING LEASES - LONG TERM LIABILITY 681853 DUE TO CAMP JUDAEA 5726709 6498660 X TAXATION EXEMPTION CAMP JUDAEA AND CJ PROPERTY ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC, AS AMENDED, AND ARE CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE ORGANIZATION IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATION FOR YEARS ENDING BEFORE SEPTEMBER 30, 2021. Part VI, SECTION A, LINE 1A THE BOARD CHAIR HAS THE ABILITY TO VETO BYLAW CHANGES AND/OR PURCHASE OF PROPERTY. PART VI, SECTION C, LINE 11B A COPY OF THE RETURN IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD ELECTRONICALLY PRIOR TO FILING WITH THE IRS. PART VI, SECTION B, LINES 12C-14 THE BOARD OF DIRECTORS IS AWARE OF THE IMPORTANCE OF A WHISTLEBLOWER POLICY AND A DOCUMENT RETENTION/DESTRUCTION POLICY, AS WELL AS, THE REGULAR AND CONSISTENT MONITORING AND ENFORCEMENT OF THEIR CONFLICT OF INTEREST POLICY. ALTHOUGH NOT IN PLACE DURING THIS FISCAL YEAR, MEMBERS OF THE BOARD HAVE VOTED TO APPROVE IMPLEMENTATION OF ALL 3 MATTERS PRIOR TO THE END OF THE SUBSEQUENT FISCAL YEAR, ENDING SEPTEMBER 30, 2025. PART VI, SECTION C, LINE 19 Disclosures are made available upon request. PART X, LINE 10A ON SEPTEMBER 27, 2024, THE ORGANIZATION'S FACILITIES LOCATED IN HENDERSONVILLE, NORTH CAROLINA (ZIP: 28792) SUSTAINED SIGNIFICANT DAMAGE DUE TO HURRICANE HELENE. THE HURRICANE CAUSED DESTRUCTION TO CERTAIN PROPERTY AND EQUIPMENT, RESULTING IN AN IMPAIRMENT LOSS OF $1,418,115 WHICH HAS BEEN RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2024. PART XI, LINE 9 ON SEPTEMBER 27, 2024, THE ORGANIZATION'S FACILITIES LOCATED IN HENDERSONVILLE, NORTH CAROLINA (ZIP: 28792) SUSTAINED SIGNIFICANT DAMAGE DUE TO HURRICANE HELENE. THE HURRICANE CAUSED DESTRUCTION TO CERTAIN PROPERTY AND EQUIPMENT, RESULTING IN AN IMPAIRMENT LOSS OF $1,418,113, WHICH HAS BEEN RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2024. CAMP JUDAEA INC 1440 SPRING STREET NORTHWEST ATLANTA GA 30309 586014651 SUMMER CAMP NC 501(c)(3) 10 false false false false false true false false false false false false false false true true false false false false