2025-08-11T14:29:50-05:00 2024-10-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2023-11-01 381360545 FRESH AIR SOCIETY FRES 2486471100 6735 TELEGRAPH RD 380 BLOOMFIELD HILLS MI 48301 ANDREW BELSKY CFO 2486471100 2025-08-11 1 1 TROY MARINE CPA P00187863 4147775500 2025-08-04 2023 2025-03-06 01:10:19Z 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 17147569 0 X WWW.TAMARACKCAMPS.COM X 1943 MI FRESH AIR SOCIETY (THE ORGANIZATION) IS A NOT-FOR-PROFIT CORPORATION WITH 123 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. 40 40 253 175 -20408 0 7510219 10105585 6751351 6803526 97184 144731 21017 25887 14379771 17079729 935769 902875 0 0 3219733 3805879 0 0 1100168 6025385 5853463 10180887 10562217 4198884 6517512 29302095 45472673 5113056 15351410 24189039 30121263 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 9013919 902875 6803526 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 15,000 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. 9013919 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 44 0 1 253 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 40 40 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 SECRETARY 2.00 X X 0 0 0 MICHELLE BASS VICE PRESIDENT 2.00 X X 0 0 0 ANDREW LANDAU VICE PRESIDENT 2.00 X X 0 0 0 DR JOEL KIRSCH TREASURER 2.00 X X 0 0 0 LAURA GOTTLIB NEXTGEN LIAISON 1.00 X 0 0 0 AARON STARR MEMBER 1.00 X 0 0 0 BARBARA KAPPY MEMBER 1.00 X 0 0 0 BARBARA ZALTZ MEMBER 1.00 X 0 0 0 BARBRA APPLEBAUM MEMBER 1.00 X 0 0 0 BEN BASSIN MEMBER 1.00 X 0 0 0 BRIAN BRODSKY MEMBER 1.00 X 0 0 0 CARLY SCHIFF MEMBER 1.00 X 0 0 0 CAROLYN BELLINSON MEMBER 1.00 X 0 0 0 DORA FURMAN MEMBER 1.00 X 0 0 0 ERIN SIMMERMAN MEMBER 1.00 X 0 0 0 GABE KARP MEMBER 1.00 X 0 0 0 GABE SCHUCHMAN 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 JEFFERY MEYERS MEMBER 1.00 X 0 0 0 JEFFREY KIRSCHNER MEMBER 1.00 X 0 0 0 JESSICA NARRETT MEMBER 1.00 X 0 0 0 JIMMY SUGARMAN MEMBER 1.00 X 0 0 0 JODIE KAUFMAN-DAVIS MEMBER 1.00 X 0 0 0 JORDAN KIRSHNER MEMBER 1.00 X 0 0 0 JULIE TIGAY MEMBER 1.00 X 0 0 0 KAREN WEINBAUM MEMBER 1.00 X 0 0 0 KIM VELEVIS MEMBER 1.00 X 0 0 0 LISA KOROTKIN ROTHBERGER MEMBER 1.00 X 0 0 0 MADDI ISHBIA LUCKOFF MEMBER 1.00 X 0 0 0 MICHAEL FELD MEMBER 1.00 X 0 0 0 MONICA LABE MEMBER 1.00 X 0 0 0 MORGAN KAUFMAN MEMBER 1.00 X 0 0 0 REBECCA RUBIN MEMBER 1.00 X 0 0 0 ROB MIDELTON MEMBER 1.00 X 0 0 0 STEFAN TEODOSIC MEMBER 1.00 X 0 0 0 STEVE LEFKOFSKY MEMBER 1.00 X 0 0 0 LEE TREPECK CHIEF EXECUTIVE OFFICER 40.00 X 287713 0 18616 ANDREW BELSKY CHIEF FINANCIAL OFFICER 40.00 X 220110 0 22558 CARLY WEINSTOCK PROGRAMS DIRECTOR 40.00 X 159906 0 0 667729 0 41174 3 0 1 0 UNITED JEWISH FOUNDATION 6735 TELEGRAPH ROAD BLOOMFIELD HILLS MI 48301 MANAGEMENT SERVICES 1493784 KANDLE DINING SERVICES 5290 MADISON PIKE SUITE 200 INDEPENDENCE KY 41051 FOOD MANAGEMENT 1294072 LEVIN TRAVEL 49A HAKALANIT ST PO BOX 276 ELYACHIN IS 3890800 TRAVEL SERVICES 293060 NATIONAL TRAILS LLC 11940 MERRIMAN ROAD LIVONIA MI 48150 BUS SERVICES 252500 JEWISH COMMUNITY SECURITY INC 6735 TELEGRAPH ROAD PO BOX 2023 BLOOMFIELD HILLS MI 48301 SECURITY SERVICES 224198 7 10105585 10105585 CAMPER DUES 721210 6052273 6052273 CAMP GROUP PROGRAMS 721210 751253 751253 6803526 146822 146822 60054 65749 -5695 -5695 -20408 14713 2091 -2091 -2091 -2091 OTHER REVENUE 900099 31582 31582 31582 17079729 6803526 -20408 191026 902875 902875 548997 274499 137249 137249 2868163 2224824 133868 509471 388719 251249 39202 98268 64494 51596 12898 35071 35071 54657 -31849 9976 76530 201977 67298 4984 129695 26124 16629 3068 6427 585452 397017 48107 140328 15344 15344 220044 209042 8802 2200 230020 215115 14905 REPAIR AND MAINTENANCE 1464604 1464604 FOOD 1423226 1423226 CAMPING 1274127 1274127 SECURITY 203364 203364 54959 54959 10562217 9013919 448130 1100168 1220723 1151166 3099629 3241878 1782561 5196872 70416 45310 35810 38120 98246 180738 4298644 2885546 1095485 1413098 21899225 34205491 29302095 45472673 393723 467708 41453 467811 4677880 14415891 5113056 15351410 X 3702608 4104030 20486431 26017233 24189039 30121263 29302095 45472673 X 6517512 2371385 1059942 -4016615 X X 0 1 X 1 0 X 3294524 4865943 4781634 7510219 10105585 30557905 84237 4062533 6038719 6751351 6803526 23740366 3378761 8928476 10820353 14261570 16909111 54298271 1316114 1182839 1736605 1643293 1657560 7536411 0 1316114 1182839 1736605 1643293 1657560 7536411 46761860 336309 355765 162633 201048 206876 1262631 336309 355765 162633 201048 206876 1262631 3877 10 18078 12980 31582 66527 3718947 9284251 11001064 14475598 17147569 55627429 0.84060 0.82680 0.02270 0.02870 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. 2023 AMOUNT: $ 31,582. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16372577 3432802 2190159 4295874 17699664 11118441 4985014 807345 538223 16372577 12122238 911132 -1514322 400608 11118440 9416896 401697 2658431 354786 12122238 8315737 1608385 -178315 328911 9416896 0.00000 0.73000 0.27000 1 0 2716897 1839616 877281 1428259 1009792 418467 153488 36138 117350 1413098 INTEREST IN ENDOWMENT FUNDS HELD BY JFMD/UJF 17699664 INTEREST IN TRUST 2089936 RIGHT OF USE ASSET 14415891 34205491 LEASE LIABILITY 14415891 14415891 20900052 2371385 2286065 65749 4723199 16176853 902876 902876 17079729 12011155 2286065 65749 2351814 9659341 902876 902876 10562217 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 65,749. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 902,876. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 65,749. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 902,876. 1 SCHOLARSHIPS FOR CAMPERS 255 902875 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. 255 INDIVIDUAL CAMPER SCHOLARSHIPS WERE PROVIDED DURING THE SUMMER 2024 SEASON. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 LEE TREPECK CHIEF EXECUTIVE OFFICER 273833 0 12500 0 1380 0 0 0 18616 0 306329 0 0 0 ANDREW BELSKY CHIEF FINANCIAL OFFICER 210110 0 10000 0 0 0 0 0 22558 0 242668 0 0 0 CARLY WEINSTOCK PROGRAMS DIRECTOR 147906 0 12000 0 0 0 0 0 0 0 159906 0 0 0 PART I, LINE 1A: THE ORGANIZATION PROVIDES THE CEO, LEE TREPRECK, 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 286333 EMPLOYMENT AS CHIEF EXECUTIVE OFFICER 0 ROBIN TREPECK FAMILY MEMBER OF CEO, LEE TREPECK 70000 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 XI, LINE 9: TRANSFER OF ASSETS TO UNITED JEWISH FOUNDATION -4,016,615. FORM 990, PART XII, LINE 2C: THE AUDIT PROCESS HAS NOT CHANGED FROM PRIOR YEAR.