2022-08-23T10:51:56-05:00 2021-10-31 135381590 BDO USA LLP 800 RED BROOK BLVD SUITE 300 OWINGS MILLS MD 21117 990 2020-11-01 520563083 THE CAMP AIRY AND CAMP LOUISE FOUNDATION CAMP 4104669010 5750 PARK HEIGHTS AVENUE NO 306 BALTIMORE MD 21215 LEE COPLAN PRESIDENT 4109664010 2022-08-17 1 LEE COPLAN 999009999 NINA I SCHERR CPA P00029195 4103633200 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z LEE COPLAN 5750 PARK HEIGHTS AVE 306 BALTO MD 21215 7813893 0 X WWW.AIRYLOUISE.ORG X 1926 MD OPERATION OF TWO SUMMER CAMPS FOR JEWISH CHILDREN 7 6 46 96 0 0 3617273 1351050 96472 6281740 54088 15252 13343 111170 3781176 7759212 0 0 0 0 1880927 2941243 0 0 62814 2063864 3665087 3944791 6606330 -163615 1152882 18227229 16851888 8050236 5170908 10176993 11680980 X THE MISSION OF CAMPS AIRY & LOUISE IS TO BE THE LEADING PROVIDER OF AN EXCEPTIONAL, FUN-FILLED OVERNIGHT CAMP EXPERIENCE FOR JEWISH YOUTH BY CREATING A COMMUNITY THAT INSPIRES INDIVIDUALITY, ENHANCES SKILLS, INTRODUCES NEW EXPERIENCES, ENCOURAGES SOCIAL RESPONSIBILITY AND BUILDS LIFELONG FRIENDSHIPS. 0 0 4956700 6365266 THE ORGANIZATION'S SERVICES ARE TO PROVIDE TWO SUMMER OVERNIGHT CAMP PROGRAMS TO JEWISH CHILDREN. THE ORGANIZATION IS FULLY ACCREDITED BY THE AMERICAN CAMP ASSOCIATION AND HAS PROVIDED THESE PROGRAMS FOR OVER 90 YEARS. THE CAMPS OFFER A WIDE RANGE OF ACTIVITIES TO HELP PROMOTE AND ENCOURAGE A MEANINGFUL, SUPPORTIVE JEWISH COMMUNITY. DURING THE YEAR, THE CAMPS HELD NUMEROUS VIRTUAL ACTIVITIES ALONG WITH THE CAMPS THAT REOPENED DUE TO THE RECENT PANDEMIC. 4956700 1 1 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 8 0 1 46 0 0 0 0 0 0 0 0 0 0 0 X 7 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY VA X X THE ORGANIZATION 4104669010 5750 PARK HEIGHTS AVE STE 306 BALTIMORE MD 21215 LEE COPLAN PRESIDENT 2.00 X X 0 0 0 JAN RIVITZ SECRETARY 1.00 X X 0 0 0 STEPHEN H ABRAHAM DIRECTOR 1.00 X 0 0 0 JONATHAN GERSTL EXECUTIVE DIRECTOR 40.00 X X 282610 0 42462 MICHAEL BARNETT VICE PRESIDENT 1.00 X X 0 0 0 NANCY AIKEN DIRECTOR 1.00 X 0 0 0 DON KIRSON DIRECTOR 1.00 X 0 0 0 NEIL BERLIN EMPLOYEE 40.00 X 102860 0 11490 MARTIN J ROCHLIN EMPLOYEE 40.00 X 114557 0 13408 500027 0 67360 3 0 1 0 0 322649 1028401 1351050 CAMP FEES 900099 6281740 6281740 6281740 42896 42896 137683 27037 110646 110646 110646 27644 -27644 -27644 -27644 MISCELLANEOUS 900099 524 524 524 7759212 6365266 0 42896 335813 324463 11350 2208631 1702602 459029 47000 76675 76675 114663 114663 205461 139150 61847 4464 176 176 80767 80767 877 877 26194 16724 9470 7698 7698 129284 72819 56465 330036 281848 48188 107349 107349 138372 138372 607944 597436 10508 36170 36170 FOOD PURCHASES 644769 644769 REPAIRS AND MAINTENANCE 637159 637159 RECREATION EXPENSE 320691 320691 SUNDRY CAMP EXPENSES 266948 107836 159112 330653 292147 38506 6606330 4956700 1586816 62814 6050 10923 6155327 4990487 64602 92671 17418233 7030918 10834870 10387315 1091378 1304062 75002 66430 18227229 16851888 22999 39887 3904830 1609446 3729507 3285541 392900 236034 8050236 5170908 X 9665030 11212747 511963 468233 10176993 11680980 18227229 16851888 1152882 351105 0 X 1 X 0 0 0 X 1755681 1297072 1305774 3617273 1351050 9326850 5645837 6005668 6211332 113747 6281740 24258324 7401518 7302740 7517106 3731020 7632790 33585174 1061000 910000 900000 3032257 475000 6378257 425372 11820 348094 785286 1486372 910000 900000 3044077 823094 7163543 26421631 61276 68510 95452 86989 180579 492806 61276 68510 95452 86989 180579 492806 524 524 7462794 7371250 7612558 3818009 7813893 34078504 0.77530 0.77250 0.01450 0.01140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29895 5000 -654 34241 30000 -105 29895 0.00000 0.71000 0.29000 0 0 89794 89794 14012318 4468020 9544298 1213898 968095 245803 2102223 1594803 507420 10387315 DEFEREED COMPENSATION 64632 DERIVATIVE FINANCIAL INSTRUMENT 88501 PENSION PAYABLE 82901 236034 X PART V, LINE 4: THE PURPOSE OF THE ENDOWMENT IS TO PROVIDE FINANCIAL SUPPORT FOR CAMPERS AT CAMP LOUISE. THE ENDOWMENT IS TO BE HELD INPERPETUITY TO GENERATE RETURNS TO FUND ANNUAL SCHOLARSHIP. THE FOUNDATION WILL BEGIN DISTRIBUTION OF THE PROCEEDS FROM THE ENDOWMENT ONCE THE TOTAL INCOME REACHES $1,000, OR SOONER WITH THE WRITTEN APPROVAL OF THE DONOR. AT NO TIME SHOULD THE ENDOWMENT BALANCE FALL BELOW $25,000 AT THE TIME OF SPENDING ENCUMBRANCE FOR THE UPCOMING YEAR. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT ORGANIZATION AND IS EXEMPT FROM THE PAYMENT OF TAXES ON INCOME OTHER THAN NET UNRELATED BUSINESS INCOME UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION FOR INCOME TAXES IS REQUIRED FOR THE YEARS ENDED OCTOBER 31, 2021 AND 2020, AS THE FOUNDATION HAD NO SIGNIFICANT NET UNRELATED BUSINESS INCOME. THE FOUNDATION IS STILL OPEN TO EXAMINATION BY TAXING AUTHORITIES FROM FISCAL YEAR 2018 FORWARD. THE FOUNDATION RECOGNIZES TAX LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL NOT BE SUSTAINED UPON EXAMINATION AND SETTLEMENT WITH VARIOUS TAXING AUTHORITIES. LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE MEASURED BASED UPON THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON SETTLEMENT. MANAGEMENT HAS EVALUATED THE FOUNDATION'S TAX POSITIONS AND HAS CONCLUDED THAT THE FOUNDATION HAS TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. X X X 0 0 0 0 0 0 0 0 0 JONATHAN GERSTL EXECUTIVE DIRECTOR 257610 0 25000 0 0 0 19950 0 22512 0 325072 0 0 0 MARTIN J ROCHLIN EMPLOYEE 102057 0 12500 0 0 0 8278 0 5130 0 127965 0 0 0 NEIL BERLIN EMPLOYEE 97360 0 5500 0 0 0 7710 0 3780 0 114350 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 THE PRESIDENT AND SECRETARY ARE SIBLINGS. FORM 990, PART VI, SECTION B, LINE 11B THE TAX RETURN IS REVIEWED BY THE GOVERNING BODY. IF THERE ARE ANY QUESTIONS, THEY ARE PRESENTED TO THE PREPARER OF THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT THE TAX-EXEMPT ORGANIZATION'S INTEREST WHEN IT IS CONTEMPLATING ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN OFFICER OR DIRECTOR OF THE ORGANIZATION OR MAY RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. DETERMINATIONS OF WHETHER A CONFLICT OF INTEREST EXISTS ARE MADE BY DIRECTORS, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS. IF A CONFLICT OF INTEREST DOES EXIST, THE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION SHALL BE TAKEN INCLUDING THE REMOVAL OF THE INDIVIDUAL FROM THE DECISION MAKING PROCESS. THE POLICY WILL BE REVIEWED, SIGNED AND DATED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A BOARD AND INDEPENDENT PERSON DETERMINE BASED ON COMPARABLE COMPENSATION DATA AND GUIDANCE FROM SIMILAR ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. CAMP AIRY AND CAMP LOUISE LLC 5750 PARK HEIGHTS AVENUE SUITE 306 BALTIMORE MD 21215 MANAGEMENT AND FINANCING OF PROPERTY MD THE CAMP AIRY AND CAMP LOUISE FOUNDATION INC