2026-08-17T10:47:40-05:00 2025-09-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-10-01 271646095 CJ Property Inc % LORI ZELIGMAN CJPR 4046347883 6120 Powers Ferry Road NW Suite 440 Atlanta GA 30339 MARNI LEFKOWITZ AHRAM PRESIDENT 7705518665 2026-08-15 true true SABRE J LINAHAN P01372980 4048746244 2026-08-15 2024 2025-03-06 01:10:19Z X MARNI LEFKOWITZ AHRAM 6120 Powers Ferry Road NW440 Atlanta GA 30339 1444546 false X www.campjudaea.org X 2009 NC CJ PROPERTY, INC. OWNS AND/OR LEASES REAL ESTATE IN HENDERSONVILLE, NORTH CAROLINA INCLUDING THE 158-ACRE HOME OF CAMP JUDAEA, A CHILDREN'S SUMMER CAMP. 5 5 0 5 0 0 0 0 0 0 0 14450 1444546 14450 1444546 0 0 0 0 0 0 0 0 0 222281 112475 222281 112475 -207831 1332071 5216027 1400597 6498660 681854 -1282633 718743 X CJ PROPERTY, INC. OWNS AND/OR LEASES REAL ESTATE IN HENDERSONVILLE, NORTH CAROLINA INCLUDING THE 158-ACRE HOME OF CAMP JUDAEA, A CHILDREN'S SUMMER CAMP. false false 112475 THE ORGANIZATION OWNS AND/OR LEASES REAL ESTATE IN HENDERSONVILLE, NORTH CAROLINA WHICH IS MADE AVAILABLE FOR A CHILDREN'S SUMMER CAMP PROGRAM. 112475 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 ATLANTA GA 30309 X MARNI LEFKOWITZ AHRAM MEMBER/PRESIDENT (EFF. 7/2025) 1.0 0.0 X X 0 0 0 Civia Gerber CHAIR 1.0 2.0 X X 0 0 0 JANNA KAUSS BOARD MEMBER 1.0 0.0 X 0 0 0 DIANE TAUB BOARD MEMBER 1.0 0.0 X 0 0 0 Michele Burger BOARD MEMBER 1.0 0.0 X 0 0 0 0 0 0 0 false false false 0 0 0 0 0 0 26431 26431 0 26431 26431 0 0 0 0 0 0 0 0 0 0 INSURANCE PROCEEDS 1418115 1418115 1418115 1444546 1444546 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 112475 112475 0 112475 112475 0 0 X 100 100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 949818 334790 4331969 615028 0 0 0 0 0 0 0 0 883958 785469 5216027 1400597 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6498660 681854 6498660 681854 X -1282633 718743 0 0 -1282633 718743 5216027 1400597 1332071 669305 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 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 0 0 0 0 0 0 0 0 0 489875 334790 155085 615028 FINANCING LEASE ASSETS 785469 785469 0 FINANCING LEASES - CURRENT LIA 52704 FINANCING LEASES - LONG TERM L 629150 681854 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, 2022. 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, 2026. PART VI, SECTION C, LINE 19 Disclosures are made available upon request. PART X, LINE 10 AS OF JANUARY 1, 2025, THE ORGANIZATION HAS ENTERED INTO A LEASE AGREEMENT WITH ITS SUPPORTED ORGANIZATION, CAMP JUDAEA, INC. ("LESSEE"), IN WHICH CJ PROPERTY, INC. ("LESSOR"), GRANTS TITLE OF BUILDINGS, FIXTURES, AND IMPROVEMENTS ("PERSONAL PROPERTY") LOCATED ON THE PREMISES OF THE CAMPGROUNDS TO THE LESSEE FOR THE DURATION OF THE LEASE TERM, INCLUDING MAINTENANCE, UPKEEP, REPAIR, AND REPLACEMENT. THE COST AND ACCUMULATED DEPRECIATION OF THE GRANTED PERSONAL PROPERTY HAS BEEN TRANSFERRED FROM THE LESSOR'S BALANCE SHEET TO THAT OF CAMP JUDAEA, INC. RESULTING IN A SUBSTANTIAL DECREASE YEAR-OVER-YEAR REPORTED ON PART X, LINE 10 AND SCHEDULE D, PART VI. CAMP JUDAEA INC 6120 Powers Ferry Road NW ATLANTA GA 30339 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