2025-02-06T14:24:11-06:00 2024-09-30 020327524 NATHAN WECHSLER & COMPANY PA 70 COMMERCIAL STREET 4TH FLOOR CONCORD NH 03301 990 2023-10-01 046003680 ELI AND BESSIE COHEN CAMPS OF MASSACHUSETTS INC ELIA 7814892070 888 WORCESTER STREET 350 WELLESLEY MA 02482 JONATHAN COHEN PRESIDENT 7814892070 2025-02-05 1 0 MELISSA A BIRON P01399032 6032245357 2025-01-31 2023 2025-03-06 01:10:19Z JONATHAN COHEN 888 WORCESTER STREET 350 WELLESLEY MA 02482 3693286 0 X WWW.COHENCAMPS.ORG X 1944 MA TO PROMOTE PERSONAL GROWTH, APPRECIATION OF JEWISH LIFE, AND AN UNDERSTANDING OF ISRAEL 14 11 163 20 0 0 668280 264266 2363489 2624029 161188 427211 85447 92940 3278404 3408446 113600 139775 0 0 1263279 1306474 56060 0 166593 1976394 2049910 3409333 3496159 -130929 -87713 7119618 7492487 2263678 2677643 4855940 4814844 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 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 2434248 139775 2716969 A SUMMER CAMP PROGRAM PROVIDING ROOM, BOARD AND RECREATION FOR CHILDREN. DURING THE 2024 SUMMER SEASON, THE CAMP HOUSED APPROXIMATELY 317 CAMPERS. 2434248 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 20 0 1 163 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 11 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X ANNA REDDINGTON 6036271100 814 ELM ST 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 329464 0 45285 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 DR JACKIE CROOPNICK DIRECTOR 1.00 1.00 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 JAKE GROSSMAN DIRECTOR 1.00 1.00 X 0 0 0 LAURA ZAKS DIRECTOR 1.00 1.00 X 0 0 0 LYNNE WALDER DIRECTOR 1.00 1.00 X 0 0 0 BARBARA STEVENS DEVELOPMENT DIRECTOR 20.00 20.00 X 159000 0 13988 ANNA REDDINGTON ACCOUNTING MANAGER 20.00 20.00 X 117000 0 611 AMY CORAN CAMP DIRECTOR - PEMBROKE 40.00 0.00 X 106613 0 13556 BENJAMIN PORTNOY EXECUTIVE DIRECTOR 20.00 20.00 X 128622 0 210 840699 0 73650 6 0 1 0 0 264266 125 264266 TUITION 721210 2624029 2624029 2624029 142460 142460 525963 32000 234791 38421 291172 -6421 284751 284751 13964 11628 2336 2336 MANAGEMENT FEE INCOME 721210 69793 69793 MISCELLANEOUS REVENUE 721210 13740 13740 REUNION INCOME 721210 7071 7071 90604 3408446 2716969 0 427211 X 139775 139775 126931 101545 25386 1046079 517308 448646 80125 65838 15155 45674 5009 67626 20408 39341 7877 254 254 14299 14299 192321 130571 61750 54180 38587 15593 27866 23879 3987 39882 2333 37549 446938 321718 123062 2158 64337 64337 7536 7536 76052 76052 247080 247080 120739 120739 FOOD 210272 210272 PROGRAM SUPPLIES 207916 207916 CIT TRIPS 173114 163008 10106 CREDIT CARD FEES 49599 49599 117525 77975 9105 30445 3496159 2434248 895318 166593 130065 273521 18881 2422 28433 1500 2970 6976 2301851 2912141 3733 7232 7579841 4938871 2677979 2640970 1500190 1271127 455516 376598 7119618 7492487 1620857 2047492 180900 252846 7514 1816 454407 375489 2263678 2677643 X 4831166 4780106 24774 34738 4855940 4814844 7119618 7492487 -87713 46617 0 X X 0 1 X 1 0 X 475184 688838 595357 668280 264266 2691925 3981 2246119 2378544 2363489 2626365 9618498 479165 2934957 2973901 3031769 2890631 12310423 1645 12342 13500 27487 0 1645 12342 13500 27487 12282936 46575 30054 91237 161188 142460 471514 46575 30054 91237 161188 142460 471514 275 85447 90604 176326 525740 2965286 3065138 3278404 3123695 12958263 0.94790 0.96110 0.03640 0.03280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 96586 96586 4810177 2853237 1956940 4222 4222 0 1109388 821962 287426 1559468 1259450 300018 2640970 DEPOSITS 1109 OPERATING LEASE RIGHT-OF-USE ASSET 375489 376598 OPERATING LEASE LIABILITY 375489 375489 X 3321709 46617 46617 3275092 133354 133354 3408446 3362805 6421 6421 3356384 139775 139775 3496159 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 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID 139,775 LOSS ON DISPOSAL -6,421 PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL - 6,421 PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID - 139,775 SPAIN AND PORTUGAL 0 1 PROGRAM SERVICES (CIT EXPENSE) JEWISH HOMELAND EXPERIENCE 135814 0 1 0 0 0 1 135814 0 135814 0 0 0 0 0 0 1 FINANCIAL AID 101 139755 FMV SCHOLARSHIP PART I, LINE 2: GRANTS PROVIDED ARE ONLY FOR COHEN CAMPS AND PROGRAMS. 1 X X X 0 0 0 0 0 0 0 0 0 JONATHAN I COHEN PRESIDENT 329464 0 0 0 0 0 0 0 45285 0 374749 0 0 0 BARBARA STEVENS DEVELOPMENT DIRECTOR 159000 0 0 0 0 0 0 0 13988 0 172988 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 ETAHN COHEN, JONATHAN COHEN, AND ADINA COHEN ZIEGLER ARE SIBLINGS. 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 11G OTHER FEES: PROGRAM SERVICE EXPENSES 130,571. MANAGEMENT AND GENERAL EXPENSES 61,750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 192,321. FORM 990, PART IX, LINE 24E LAUNDRY: PROGRAM SERVICE EXPENSES 49,067. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,067. DEVELOPMENT EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 30,445. TOTAL EXPENSES 30,445. PILOT: PROGRAM SERVICE EXPENSES 9,500. MANAGEMENT AND GENERAL EXPENSES 1,173. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,673. LICENSES, FEES, TAXES, AND DUES: PROGRAM SERVICE EXPENSES 2,564. MANAGEMENT AND GENERAL EXPENSES 7,932. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,496. YEARBOOK: PROGRAM SERVICE EXPENSES 6,929. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,929. KADIMA PROGRAM: PROGRAM SERVICE EXPENSES 6,167. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,167. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 3,623. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,623. CONTRIBUTED GOODS: PROGRAM SERVICE EXPENSES 125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125. FORM 990, PART XII, LINE 2C: NO CHANGE FROM PRIOR YEARS. ELI & BESSIE COHEN CAMPS CAMP TEL NOAR & CAMP TEVYA 888 WORCESTER STREET SUITE 350 WELLESLEY MA 02482 046152862 TWO SUMMER CAMP PROGRAMS PROVIDING ROOM, BOARD, AND RECREATION FOR CHILDREN. NH 501(C)(3) 509(A)(2) 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 ELI & BESSIE COHEN CAMPS N 243796 COST BASIS OF PROPERTY ELI & BESSIE COHEN CAMPS O 1276360 ALLOCATION OF SALARIES PAID ELI & BESSIE COHEN CAMPS P 468000 CASH PAYMENTS ELI & BESSIE COHEN CAMPS E 1930049 INTERCOMPANY TRANSACTIONS ELI & BESSIE COHEN CAMPS D 2669994 INTERCOMPANY TRANSACTIONS