2024-09-05T15:51:14-05:00 2023-10-31 390859910 BAKER TILLY ADVISORY GROUP LP 1 HIGHWOOD DRIVE TEWKSBURY MA 01876 990 2022-11-01 046002095 CAMP AVODA INC CAMP 7813346275 23 GIBBS ROAD MIDDLEBORO MA 02346 ROBERT ZUKER TREASURER 7813346275 2024-09-04 1 1 MATTHEW KALIL CPA MBA P01517069 9785575300 2024-09-04 2022 2024-08-08 14:25:15Z RUSSELL SHERMAN 23 GIBBS ROAD MIDDLEBORO MA 02346 2013823 0 X WWW.CAMPAVODA.ORG X 1929 MA COMMITTED TO PROVIDING JEWISH BOYS WITH A SAFE, VIBRANT AND NURTURING SUMMER ENVIRONMENT WHERE "FRIENDSHIPS ARE BUILT TO LAST A LIFETIME". WE FOSTER VALUES OF TEAMWORK, LEADERSHIP, SELF-CONFIDENCE AND RESPECT FOR ONE ANOTHER BASED ON SHARED EXPERIENCES THAT VALUE OUR CULTURE AND TRADITIONS. 15 15 71 27 0 0 705195 535073 1053485 1412976 0 38828 17716 15712 1776396 2002589 0 398392 0 0 503577 506628 0 0 5084 1103138 1126761 1606715 2031781 169681 -29192 1754999 3265089 280033 150678 1474966 3114411 X COMMITTED TO PROVIDING JEWISH BOYS WITH A SAFE, VIBRANT AND NURTURING SUMMER ENVIRONMENT WHERE "FRIENDSHIPS ARE BUILT TO LAST A LIFETIME". WE FOSTER VALUES OF TEAMWORK, LEADERSHIP, SELF-CONFIDENCE AND RESPECT FOR ONE ANOTHER BASED ON SHARED EXPERIENCES THAT VALUE OUR CULTURE AND TRADITIONS. 0 0 1395317 398392 1423422 OPERATE A SUMMER CAMP TO IMPROVE THE MORAL, PHYSICAL AND SPIRITUAL WELFARE OF JEWISH YOUTH. 1395317 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 33 0 1 71 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MA X KENNETH SHIFMAN 7814330131 43 STANDISH ROAD NEEDHAM MA 02492 DR JONATHAN BAMEL DIRECTOR 0.25 X 0 0 0 NATHAN COHEN DIRECTOR 0.25 X 0 0 0 PAUL DAVIS DIRECTOR 0.25 X 0 0 0 SAMUEL MIRKIN CLERK 0.25 X 0 0 0 LOUIS DENNIS DIRECTOR 0.25 X 0 0 0 DAVID GLATTSTEIN DIRECTOR 0.25 X 0 0 0 EDWARD KLAYMAN DIRECTOR 0.25 X 0 0 0 MICHAEL PEMSTEIN DIRECTOR 0.25 X 0 0 0 MICHAEL ROTH DIRECTOR 0.25 X 0 0 0 DAVID WILKOV DIRECTOR 0.25 X 0 0 0 RUSSELL SHERMAN PRESIDENT 0.50 X X 0 0 0 MICHAEL ROSS VICE PRESIDENT 0.50 X X 0 0 0 ROBERT ZUKER TREASURER 1.00 X X 0 0 0 LEE KAISER SECRETARY 0.25 X X 0 0 0 JAMES SINGER CLERK 0.25 X X 0 0 0 KENNETH SHIFMAN EXECUTIVE DIRECTOR 40.00 X 89606 0 6000 89606 0 6000 0 0 0 0 0 535073 535073 CAMP TUITION 713990 1412976 1412976 1412976 22828 22828 21680 11234 10446 10446 10446 16000 0 16000 16000 16000 MISC INCOME 900099 5266 5266 5266 2002589 1423422 0 44094 398392 398392 114000 114000 336324 190655 145669 14071 4379 9692 42233 17737 24496 10296 10296 65925 65925 12226 12226 25405 25405 18530 18530 30897 30897 29414 29414 4071 4071 86 86 85105 85105 90302 90302 REPAIRS AND MAINTENANCE 198156 198156 KITCHEN 182039 182039 CANTEEN 118696 118696 CAMP PROGRAMS & MATERIA 98099 98099 157514 102059 50371 5084 2031781 1395317 631380 5084 392035 160021 974 703 7845 106985 8734 2669 2876495 1533022 1 1343473 1345410 1651238 1754999 3265089 128062 85334 151971 65344 280033 150678 X 1242970 3071452 231996 42959 1474966 3114411 1754999 3265089 X -29192 140265 1528372 0 X X 0 1 X 1 0 X 173315 660670 630052 795555 535073 2794665 1172684 4733 1030726 1464659 1412976 5085778 1345999 665403 1660778 2260214 1948049 7880443 66696 53418 120114 0 66696 53418 120114 7760329 60643 43348 252558 15619 44508 416676 60643 43348 252558 15619 44508 416676 11772 5266 17038 1406642 708751 1913336 2287605 1997823 8314157 0.93340 0.93800 0.05010 0.05120 X SCHEDULE A, PART III, COLUMN D, LINE 1, LINE 2 , LINE 10A AN THE PRIOR YEAR AMOUNTS IN COLUMN D FOR 2021 HAVE BEEN RESTATED TO REFLECT CORRECTIONS THAT WERE MADE ON THE FINANCIAL STATEMENTS AND TO REPORT TUITION REVENUE IN ITS ENTIRETY BEFORE ACCOUNTING FOR SCHOLARSHIPS THAT WERE GIVEN TO CAMPERS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 101671 101671 1447570 510053 937517 387124 263116 124008 59501 51747 7754 880629 708106 172523 1343473 JEWISH COMMUNITY ENDOWMENT POOL 1651238 F 1651238 X 1743384 140265 -86 140179 1603205 12226 387158 399384 2002589 1632311 11234 11234 1621077 12226 398478 410704 2031781 PART X, LINE 2: THE ORGANIZATION IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON TRADE OR BUSINESS PROFITS GENERATED BY ACTIVITIES RELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. THE ORGANIZATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES FOR PROFITS GENERATED FROM TRADE OR BUSINESS ACTIVITIES UNRELATED TO THE ORGANIZATION'S EXEMPT FUNCTION. AS OF OCTOBER 31, 2023, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NOT GENERATED ANY UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION ASSESSES THE RECORDING OF UNCERTAIN TAX POSITIONS BY EVALUATING THE MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT REQUIREMENTS A TAX POSITION MUST MEET BEFORE BEING RECOGNIZED AS A BENEFIT IN THE FINANCIAL STATEMENTS. THE ORGANIZATION'S POLICY IS TO RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE, IF ANY, IN ITS STATEMENTS OF ACTIVITIES. THE ORGANIZATION HAS NOT RECOGNIZED ANY LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED BENEFITS AS OF OCTOBER 31, 2023. THE ORGANIZATION DOES NOT EXPECT ANY MATERIAL CHANGE IN UNCERTAIN TAX BENEFITS WITHIN THE NEXT 12 MONTHS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INTEREST EXPENSE -86. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AWARDED TO CAMPERS 398,392. CAMP RENTAL EXPENSES -11,234. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAMP RENTAL EXPENSES 11,234. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AWARDED TO CAMPERS 398,392. INTEREST EXPENSE 86. 1 CAMPER SCHOLARSHIPS 73 398392 0 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S BOARD OF DIRECTORS AND OFFICERS WILL REVIEW THE FORM 990 PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CLOSELY MONITORS THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE EXECUTIVE DIRECTOR REQUIRES APPROVAL FROM THE ORGANIZATION'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT FOR THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED DURING THE YEAR. FORM 990, PART XI, LINE 8, PRIOR PERIOD ADJUSTMENTS: A PRIOR PERIOD ADJUSTMENT IN THE AMOUNT OF $1,528,372 WAS NEEDED TO CORRECT AN ERROR IN THE ACCOUNTING FOR CONTRIBUTIONS AND PROPERTY AND EQUIPMENT.