CAMP LIVINGSTON INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- CAMP LIVINGSTON INC (EIN 31-6050765)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-10
- IRS object ID
- 202411319349300241
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-10T12:32:06-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 311119890 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Barnes Dennig & Co LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 150 East Fourth Street | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45202 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 316050765 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Camp Livingston Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CAMP | BusinessNameControlTxt |
| Phone | 5137935554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 36458 | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45236 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brian Hertzman | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 5137935554 | PhoneNum |
| Signature | 2024-05-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Brian | PersonFirstNm |
| Person Last | Hertzman | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Paula Hume | PreparerPersonNm |
| PTIN | P00537516 | PTIN |
| Phone | 5132418313 | PhoneNum |
| Preparation | 2024-05-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Max Yamson | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 36458 | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45236 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,342,181 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.camplivingston.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1919 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | Camp Livingston is a residential camp program for youth which shall enrich the lives of its campers and staff with a fun, unique, communal Jewish camping experience. We encourage the development of Jewish identity, enable the formation of lifelong friendships, and provide the opportunity to participate in a wide variety of challenging recreational and creative programming within a safe and inclusive environment. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 73 | TotalEmployeeCnt |
| Total Volunteers | 24 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,082,706 | PYContributionsGrantsAmt |
| CY Contributions Grants | $920,597 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,287,715 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,373,370 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$27,601 | PYInvestmentIncomeAmt |
| CY Investment Income | $28,147 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,282 | PYOtherRevenueAmt |
| CY Other Revenue | $15,008 | CYOtherRevenueAmt |
| PY Total Revenue | $2,348,102 | PYTotalRevenueAmt |
| CY Total Revenue | $2,337,122 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $83,623 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $115,604 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $606,419 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $696,214 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $44,997 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,105,130 | PYOtherExpensesAmt |
| CY Other Expenses | $1,159,689 | CYOtherExpensesAmt |
| PY Total Expenses | $1,795,172 | PYTotalExpensesAmt |
| CY Total Expenses | $1,971,507 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $552,930 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $365,615 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,117,144 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,358,493 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $400,833 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $234,844 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,716,311 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,123,649 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | Camp Livingston is a residential camp program for youth which shall enrich the lives of its campers and staff with a fun, unique, communal Jewish camping experience. We encourage the development of Jewish identity, enable the formation of lifelong friendships, and provide the opportunity to participate in a wide variety of challenging recreational and creative programming within a safe and inclusive environment. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,808,142 | ExpenseAmt |
| Grant | $115,604 | GrantAmt |
| Revenue | $1,373,370 | RevenueAmt |
| Desc | A total of 260 children between the ages of 7 and 17 were served during the summer of 2023. These children were immersed in an enriching community environment that afforded them ample opportunities to engage in many different sports, recreational and cultural activities. Some examples of these activities are swimming, arts and crafts, archery, kayaking, canoeing, drama, ropes course, tennis, basketball, soccer, and music - singing and instrumental. In addition, the camp engages in programming aimed at teaching campers about their Jewish heritage emphasizing Jewish values, customs and observances. As a result of the Camp Livingston program, campers gain self esteem and confidence and form lasting friendships with their cabin and unit mates all within a fun and exciting Jewish atmosphere. | Desc |
| Total Program Service Expenses | $1,808,142 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | Yes (1) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 73 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | OH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Max Yamson | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5137935554 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8485 Ridge Road | AddressLine1Txt |
| City | Cincinnati | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 45236 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| Alyssa Russell | ||||||
| Member - Exited 2/23 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Lauren Lillienstein | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Louis Goldner | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Jacob Stadiem | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Beth Miles | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Matthew Rosensweet | ||||||
| Immediate Past President | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Ami Ackerman | ||||||
| Secretary | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Brian Hertzman | ||||||
| President | 5.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Micah Max | ||||||
| Vice President - Exited 2/23 | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jon Mann | ||||||
| Treasurer | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Jeff Amlung | ||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Russell Bird | ||||||
| Member at Large | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Karla Blackmore | ||||||
| Member - Started 2/23 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Ross Evans | ||||||
| Member - Started 2/23 | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Max Yamson | ||||||
| Executive Director | 40.00 | $121,271 | $0 | $17,534 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $121,271 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $17,534 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $526,507 | FederatedCampaignsAmt |
| All Other Contributions | $394,090 | AllOtherContributionsAmt |
| Total Contributions | $920,597 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Tuition & Camp fees | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,373,370 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,373,370 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,373,370 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,304 | TotalRevenueColumnAmt |
| Exclusion | $17,304 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $15,902 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,946 | SecuritiesAmt |
| Other | $113 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $10,956 | SecuritiesAmt |
| Other | -$113 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,843 | TotalRevenueColumnAmt |
| Exclusion | $10,843 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Reimbursement | 900099 | $10,106 | $10,106 |
| Miscellaneous | 900099 | $4,902 | $4,902 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,008 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,337,122 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,373,370 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $43,155 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,604 | TotalAmt |
| Program Services | $115,604 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,805 | TotalAmt |
| Program Services | $112,285 | ProgramServicesAmt |
| Management And General | $13,260 | ManagementAndGeneralAmt |
| Fundraising | $13,260 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $496,535 | TotalAmt |
| Program Services | $460,315 | ProgramServicesAmt |
| Management And General | $18,110 | ManagementAndGeneralAmt |
| Fundraising | $18,110 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,641 | TotalAmt |
| Program Services | $21,877 | ProgramServicesAmt |
| Management And General | $882 | ManagementAndGeneralAmt |
| Fundraising | $882 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,233 | TotalAmt |
| Program Services | $33,589 | ProgramServicesAmt |
| Management And General | $1,822 | ManagementAndGeneralAmt |
| Fundraising | $1,822 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,800 | TotalAmt |
| Program Services | $3,243 | ProgramServicesAmt |
| Management And General | $10,433 | ManagementAndGeneralAmt |
| Fundraising | $124 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,523 | TotalAmt |
| Program Services | $36,169 | ProgramServicesAmt |
| Management And General | $52,971 | ManagementAndGeneralAmt |
| Fundraising | $1,383 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,206 | TotalAmt |
| Program Services | $7,103 | ProgramServicesAmt |
| Management And General | $5,682 | ManagementAndGeneralAmt |
| Fundraising | $1,421 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,214 | TotalAmt |
| Program Services | $20,687 | ProgramServicesAmt |
| Management And General | $9,446 | ManagementAndGeneralAmt |
| Fundraising | $3,081 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,671 | TotalAmt |
| Program Services | $247,859 | ProgramServicesAmt |
| Management And General | $1,406 | ManagementAndGeneralAmt |
| Fundraising | $1,406 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,949 | TotalAmt |
| Program Services | $37,357 | ProgramServicesAmt |
| Management And General | $2,796 | ManagementAndGeneralAmt |
| Fundraising | $2,796 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $179,072 | TotalAmt |
| Program Services | $179,072 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,334 | TotalAmt |
| Program Services | $69,334 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Camp Program Expenses | $407,253 | $407,253 | ||
| Tuition discounts | $43,089 | $43,089 | ||
| Miscellaneous | $15,578 | $13,306 | $1,560 | $712 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,971,507 | TotalAmt |
| Program Services | $1,808,142 | ProgramServicesAmt |
| Management And General | $118,368 | ManagementAndGeneralAmt |
| Fundraising | $44,997 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,585,762 | BOYAmt |
| EOY | $765,742 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $152,795 | BOYAmt |
| EOY | $7,585 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,503 | BOYAmt |
| EOY | $10,967 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,440 | BOYAmt |
| EOY | $35,677 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,271,982 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,233,173 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,000,118 | BOYAmt |
| EOY | $4,038,809 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $357,121 | BOYAmt |
| EOY | $393,898 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $970,405 | BOYAmt |
| EOY | $1,105,815 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,117,144 | BOYAmt |
| EOY | $6,358,493 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,958 | BOYAmt |
| EOY | $32,210 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $223,875 | BOYAmt |
| EOY | $202,634 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $400,833 | BOYAmt |
| EOY | $234,844 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,155,607 | BOYAmt |
| EOY | $5,469,973 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,560,704 | BOYAmt |
| EOY | $653,676 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,716,311 | BOYAmt |
| EOY | $6,123,649 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,117,144 | BOYAmt |
| EOY | $6,358,493 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $365,615 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $41,723 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $846,283 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $72,738 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,559,010 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,082,706 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $920,597 | CurrentTaxYearAmt |
| Total | $4,481,334 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,168 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $90 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,094,331 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,287,715 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,373,370 | CurrentTaxYearAmt |
| Total | $3,762,674 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $853,451 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $72,828 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,653,341 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,370,421 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,293,967 | CurrentTaxYearAmt |
| Total | $8,244,008 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $156,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,507 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $190,611 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $323,350 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $249,147 | CurrentTaxYearAmt |
| Total | $925,115 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $156,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,507 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $190,611 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $323,350 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $249,147 | CurrentTaxYearAmt |
| Total | $925,115 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $7,318,893 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,157 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $203 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $234 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,877 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,304 | CurrentTaxYearAmt |
| Total | $42,775 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,157 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $203 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $234 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,877 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $17,304 | CurrentTaxYearAmt |
| Total | $42,775 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $437 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $910 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,044 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,282 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,008 | CurrentTaxYearAmt |
| Total | $25,681 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $855,045 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $73,941 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,657,619 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,399,580 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,326,279 | CurrentTaxYearAmt |
| Total | $8,312,464 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.88050 | PublicSupportCY509Pct |
| Public Support PY509 | 0.90930 | PublicSupportPY509Pct |
| Investment Income CY | 0.00510 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00390 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $322,428 | BeginningYearBalanceAmt |
| Contributions | $8,936 | ContributionsAmt |
| Investment Earnings Or Losses | $36,889 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $500 | GrantsOrScholarshipsAmt |
| Other Expenditures | $19,493 | OtherExpendituresAmt |
| End Year Balance | $348,260 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $371,081 | BeginningYearBalanceAmt |
| Contributions | $14,634 | ContributionsAmt |
| Investment Earnings Or Losses | -$48,670 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $14,617 | OtherExpendituresAmt |
| End Year Balance | $322,428 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $326,030 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $45,051 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $371,081 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $275,821 | BeginningYearBalanceAmt |
| Contributions | $18,012 | ContributionsAmt |
| Investment Earnings Or Losses | $32,197 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $326,030 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $267,387 | BeginningYearBalanceAmt |
| Contributions | $1,500 | ContributionsAmt |
| Investment Earnings Or Losses | $17,454 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $10,520 | OtherExpendituresAmt |
| End Year Balance | $275,821 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.09000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.91000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,271,982 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,233,173 | DepreciationAmt |
| Book Value | $4,038,809 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,038,809 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Construction in Process | Desc |
| Book Value | $1,105,815 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,105,815 | TotalBookValueOtherAssetsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part V, Line 4: | FormAndLineReferenceDesc |
| Explanation | Camp's endowment consists of donor-restricted endowment funds established for a variety of purposes. As required by GAAP, net assets associated with endowment funds are classified and reported based on the existence or absence of donor-imposed restrictions. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Camp Scholarships | GrantTypeTxt |
| Recipient | 81 | RecipientCnt |
| Cash Grant | $115,604 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Camp Livingston's goal is to provide an excellent Jewish camping experience that is within reach to any family. In order to make Camp affordable for all families, Camp uses Campminder to provide an independent financial aid assessment for families applying for financial aid. Once Camp receives the financial aid assesments from Campminder the scholarship committee uses this to allocate scholarship funds to families based on need. | ExplanationTxt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Matthew Rosensweet | PersonNm |
| Relationship With Org | Children of board member | RelationshipWithOrgTxt |
| Cash Grant | $8,150 | CashGrantAmt |
| Type Of Assistance | Scholarship | TypeOfAssistanceTxt |
| Assistance Purpose | Scholarship for camp attendance | AssistancePurposeTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | A copy of the 990 will be given to the Board prior to it being filed. |
| Form 990, Part VI, Section B, line 12c | Each Board member is required to read and sign the conflict of interest policy at the beginning of each fiscal year and to make a written disclosure of any interests that may be construed as being in conflict with Camp Livingston, Inc. |
| Form 990, Part VI, Section B, line 15 | The executive director's compensation is set by the Personnel Committee of the Board in concert with the Board president of Camp Livingston, Inc. They determine the compensation based on that paid to the executive director at other summer camps taking the experience level of the Camp Livingston director into account. The Board believes the executive director's compensation is fairly set and is not excessive given the responsibilities of the job. Camp Livingston officers do not receive compensation as their service is entirely voluntary. |
| Form 990, Part VI, Section C, line 19 | The governing documents of the organization are available on the Ohio Secretary of State's website. The financial statements and conflict of interest policy are available upon request. |
| Form 990, Part XII, Line 2c: | There were no changes to the process in the current year. |
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