2025-09-24T21:46:50-05:00 2024-09-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2023-10-01 586014651 Camp Judaea Inc % LORI ZELIGMAN CAMP 7705518665 1440 Spring Street NW Atlanta GA 30309 CIVIA GERBER BOARD CHAIR 7705518665 2025-09-25 true true SABRE J LINAHAN P01372980 4048746244 2025-09-25 2023 2025-03-06 01:10:19Z LORI ZELIGMAN 1440 Spring Street NW Atlanta GA 30309 5176412 false X www.campjudaea.org X 1965 GA to provide a community where children grow as individuals, develop leadership skills, and establish enduring connections with Judaism, Israel, and the natural environment. 22 22 197 22 0 1571299 460456 4173785 4541765 77409 112230 268557 18690 6091050 5133141 0 287378 0 0 822106 1357097 0 0 232732 3018892 2767752 3840998 4412227 2250052 720914 21015580 17421379 6135620 2209396 14879960 15211983 X Camp Judaea's mission is to provide a community where children grow as individuals, develop leadership skills, and establish enduring connections with Judaism, Israel, and the natural environment. false false 1 3749209 287378 4553895 Established in 1961, Camp Judaea is a Jewish, Israel-centered summer camp community for children ages 7-15 located in Hendersonville, North Carolina (ZIP: 28792) offering a wide variety of fun activities in a loving family atmosphere. ON SEPTEMBER 27, 2024, THE ORGANIZATION'S FACILITIES SUSTAINED SIGNIFICANT DAMAGE DUE TO HURRICANE HELENE. DESPITE THE DESTRUCTION TO CERTAIN PROPERTY AND EQUIPMENT, THE TEAM REMAINED RESILIENT AND COMMITTED TO HOSTING AN AMAZING SUMMER CAMP IN 2025. SEE SCHEDULE O FOR MORE... 3749209 true true false false false false false false false false true true false true true true false true false false false false false false false false false false true false false false false false false false false false false false false false false true false false false true 4 0 false 197 true false false false false false false false false false false false false false false X 22 22 false false false false false false false true true false false true true true true true true false false false GA X LORI ZELIGMAN 7705518665 1440 SPRING STREET NW ATLANTA GA 30309 X Lori Zeligman EXECUTIVE DIRECTOR 40.0 0.0 X 140000 0 9354 Mindy Opper Chair 2.0 2.0 X X 0 0 0 Daniel Cook Executive Committee 2.0 0.0 X X 0 0 0 Civia Gerber Executive Committee 2.0 0.0 X X 0 0 0 Hal Unger Executive Committee 2.0 0.0 X X 0 0 0 Marion Aronheim Board Member 1.0 0.0 X 0 0 0 David Berlin Board Member 1.0 0.0 X 0 0 0 Tracy Cohn Board Member 1.0 0.0 X 0 0 0 Elisheva Funk Board Member 1.0 0.0 X 0 0 0 Kathy Hess Board Member 1.0 0.0 X 0 0 0 Dorrie Kahn Board Member 1.0 0.0 X 0 0 0 Charlie Kauss Board Member 1.0 0.0 X 0 0 0 Ari Kurtz Board Member 1.0 0.0 X 0 0 0 Herbie Loebl Board Member 1.0 0.0 X 0 0 0 Daniel Malino Board Member 1.0 0.0 X 0 0 0 Robin Mendelson Board Member 1.0 0.0 X 0 0 0 Jason Parker Board Member 1.0 0.0 X 0 0 0 Pip Spandorfer Board Member 1.0 0.0 X 0 0 0 Aaron Strasser Board Member 1.0 0.0 X 0 0 0 Danny Frastai Board Member 1.0 0.0 X 0 0 0 Amanda Shames Board Member 1.0 0.0 X 0 0 0 Rachel Wolff Board Member 1.0 0.0 X 0 0 0 Sam Morse Board Member 1.0 0.0 X 0 0 0 140000 0 9354 1 false false false 0 460456 460456 TUITION 4531029 4531029 ALL OTHER PROGRAM SERVICE REVENUE 10736 10736 4541765 112230 112230 0 0 40202 36092 4110 0 4110 4110 0 0 0 0 0 0 0 9629 7179 2450 2450 MISCELLANEOUS REVENUE 12130 12130 12130 5133141 4553895 118790 0 287378 287378 0 0 176341 132256 26451 17634 0 1088158 816119 163224 108815 12396 9297 1859 1240 30432 22824 4565 3043 49770 37328 7466 4976 0 0 24626 24626 0 0 0 0 44438 11109 4444 28885 29822 17893 7456 4473 57539 31646 14385 11508 0 186089 167480 18609 88347 88347 0 0 106331 106331 0 249706 224735 24971 176545 123581 35308 17656 PROGRAMMING EXPENSES 617750 617750 KITCHEN AND FOOD SERVICES 562354 562354 FACILITIES AND GROUNDS 394193 354774 39419 OTHER 230012 138007 57503 34502 4412227 3749209 430286 232732 X 2552028 2812574 2316020 0 1021678 485847 3203577 1250 0 0 0 0 0 0 0 0 0 0 7220834 1266085 6135152 5954749 0 0 0 2391027 0 0 57442 46249 5729683 5729683 21015580 17421379 89583 115573 0 0 3968069 692459 0 0 0 0 0 0 0 0 2077953 1401364 15 0 6135620 2209396 X 13005767 14267287 1874193 944696 14879960 15211983 21015580 17421379 720914 22199 -411090 X X false true X true false X 970476 1925921 1905822 1571299 460456 6833974 1 2982577 3668190 4173785 4551394 15375947 0 0 0 970477 4908498 5574012 5745084 5011850 22209921 61359 205000 1094098 1315000 561888 3237345 96745 131222 91195 76025 395187 61359 301745 1225320 1406195 637913 3632532 18577389 10919 2535 77409 152432 243295 0 10919 2535 77409 152432 243295 0 211575 268557 12130 492262 970477 5130992 5576547 6091050 5176412 22945478 0.80963 1.00000 0.01060 0.00000 X Schedule A, Part II FOLLOWING A FORMAL REQUEST-FOR-PROPOSAL PROCESS, THE ORGANIZATION ENGAGED A NEW PUBLIC ACCOUNTING FIRM TO PROVIDE AUDIT AND TAX SERVICES FOR THE YEAR ENDED SEPTEMBER 30, 2024. THE NEW ACCOUNTANTS REVIEWED PRIOR YEAR TAX RETURNS AND DISCOVERED ERRORS IN SCHEDULE A REPORTING. TO CORRECT THESE ERRORS, THE ACCOUNTANTS RECALCULATED THE PUBLIC SUPPORT TEST FOR THE YEAR ENDED SEPTEMBER 30, 2024. ERRORS INCLUDED MISCLASSIFICATIONS OF PRIOR YEARS' REVENUE COMPONENTS INCLUDING INVESTMENT INCOME AND MISCELLANEOUS REVENUES REPORTED ON SCHEDULE A, PART III LINE 2. SCHEDULE A HAS BEEN UPDATED FOR ALL YEARS TO REFELCT PROPER REVENUE CLASSIFICATION IN ACCORDANCE WITH THE IRS FORM INSTRUCTIONS FOR ORGANIZATIONS DESCRIBED IN SECTION 509(a)(2). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 210000 210000 0 5888394 413780 5474614 0 261755 204575 57180 0 860685 647730 212955 5954749 0 SECURITY DEPOSIT 2975 DUE FROM CJ PROPERTY, INC. 5726708 5729683 0 0 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. true SCHOLARSHIPS 152 287378 DISCOUNT GRANT SELECTION PROCESS Families seeking scholarship are asked to complete an application through "FACTS" which then goes through a series of review before being awarded. PART III, LINE 4A, CONTINUED... The organization's summer camp offers a wide variety of fun activities in a loving family atmosphere allowing campers to explore, grow, and even transform themselves every summer they return. Each child is surrounded by unconditional love and accepted individually into the caring summer family where life-long friendships develop and are nurtured. Located on 158 acres in the Mountains of Western North Carolina, our setting inspires campers to embrace nature, take positive risks and become more independent. PART VI, SECTION B, LINE 11 Form 990 is reviewed by the Executive Director and Finance Committee. A copy of the return is distributed to all members of the board electronically prior to filing with the IRS. PART VI, SECTION B, LINE 12C At each board meeting, directors are invited to update their Conflict of Interest form to reflect any changes from the original submission. PART VI, SECTION C, LINE 19 Disclosures are made available upon request. PART X, LINES 27 AND 28 AN ERROR WAS IDENTIFIED IN PREVIOUSLY ISSUED COMBINED FINANCIAL STATEMENTS RELATED TO THE RECOGNITION OF NET ASSETS RELEASED FROM RESTRICTIONS. SPECIFICALLY, CERTAIN DONOR-RESTRICTED CONTRIBUTIONS WERE NOT PROPERLY RELEASED IN ACCORDANCE WITH DONOR STIPULATIONS WHEN THE RELATED PURPOSE OR TIME RESTRICTIONS WERE MET. AS A RESULT, WITH DONOR RESTRICTED NET ASSETS WERE OVERSTATED BY $6,480,559. TOTAL ASSETS WERE NOT AFFECTED. CJ PROPERTIES 1440 SPRING STREET NORTHWEST ATLANTA GA 30309 271646095 REAL ESTATE NC 501(c)(3) 12C false false false false true false false false false false false false false false true true false false false false