JEWISH RECONSTRUCTIONIST CAMPING CORPORATION: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- JEWISH RECONSTRUCTIONIST CAMPING CORPORATION (EIN 36-4478803)
- Tax period
- 2015-09-01 to 2016-08-31
- Filed
- 2017-02-24
- IRS object ID
- 201720559349300012
- Schema version
- 2015v3.0
- 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 | 2017-02-24T08:48:26-08:00 | ReturnTs |
| Tax Period End | 2016-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | O'Connell & Company LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Ste 1100 165 Township Line Road | AddressLine1Txt |
| City | Jenkintown | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19046 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2015-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364478803 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JEWISH RECONSTRUCTIONIST CAMPING CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | JEWI | BusinessNameControlTxt |
| Phone | 2155765681 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1299 Church Road | AddressLine1Txt |
| City | Wyncote | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19095 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ISAAC SAPOSNIK | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2155765681 | PhoneNum |
| Signature | 2017-02-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT J MCNAMEE | PreparerPersonNm |
| Phone | 2158874425 | PhoneNum |
| Preparation | 2017-02-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ISAAC SAPOSNIK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1299 Church Road | AddressLine1Txt |
| City | Wyncote | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19095 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,285,313 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | campjrf.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | Help children explore their Jewish identity | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 81 | TotalEmployeeCnt |
| Total Volunteers | 22 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $295,327 | PYContributionsGrantsAmt |
| CY Contributions Grants | $219,745 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,983,798 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,063,333 | CYProgramServiceRevenueAmt |
| PY Investment Income | $94 | PYInvestmentIncomeAmt |
| CY Investment Income | $41 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,215 | PYOtherRevenueAmt |
| CY Other Revenue | $2,194 | CYOtherRevenueAmt |
| PY Total Revenue | $2,285,434 | PYTotalRevenueAmt |
| CY Total Revenue | $2,285,313 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $265,904 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $242,528 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $616,371 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $660,322 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $81,164 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,560,877 | PYOtherExpensesAmt |
| CY Other Expenses | $1,526,557 | CYOtherExpensesAmt |
| PY Total Expenses | $2,443,152 | PYTotalExpensesAmt |
| CY Total Expenses | $2,429,407 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$157,718 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$144,094 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,923,125 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,618,317 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,712,621 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,551,907 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,210,504 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,066,410 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Help children explore their Jewish identity | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,984,640 | ExpenseAmt |
| Grant | $242,528 | GrantAmt |
| Revenue | $2,065,527 | RevenueAmt |
| Desc | PROVIDES AN ENVIRONMENT THAT FOSTERS CHILDREN TO EXPLORE THEIR JEWISH TRADITION AND IDENTITY AND ALSO EMPOWER THEM TO FIND SELF-RELIANCE | Desc |
| Total Program Service Expenses | $1,984,640 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 81 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JENNIFER GLOWACKI | PersonNm |
| Phone | 2155760800 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1299 Church Road | AddressLine1Txt |
| City | Wyncote | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19095 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| DEBRA FRIED LEVIN | |||||||
| President | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANDY KAPLAN | |||||||
| Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANDREA KONOW | |||||||
| Secretary | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JUDY SPATZ | |||||||
| Immediate Past President | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID ROBERTS | |||||||
| RRC Chair | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RABBI MICAH BECKER-KLEIN | |||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CYNTHIA EHRENKRANTZ | |||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| RABBI JEFFREY EISENSTAT | |||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| MAX FISCHLOWITZ ROBERTS | |||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| CAROL HIRSH BLECHMAN | |||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ESTHER MILLER | |||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ABBY KNOPP | |||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| DEBORAH NEWBERGER | |||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| STEVE PRINCE | |||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| ELANA ROME | |||||||
| Director | 2 | Yes (X) | |||||
| LOUIS PLUNG | |||||||
| Director | 2 | Yes (X) | |||||
| ISAAC SAPOSNIK | |||||||
| Executive Director | 40 | $66,790 | $30,000 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $66,790 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $30,000 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Israel Experts | |||||
| 1250 East Hallandale Beach Blvd | Hallandale Beach | FL | 33009 | Tour Operator | $106,320 |
| Quandel Construction Group Inc | |||||
| 3003 North Front Street Suite 201 | Harrisburg | PA | 17110 | Construction | $242,500 |
| Fellman's Complete Pool Service Inc | |||||
| PO Box 13 | Chalfont | PA | 18914 | Pool Renovation | $167,564 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $219,745 | AllOtherContributionsAmt |
| Total Contributions | $219,745 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt |
|---|---|---|
| Tuition | 624410 | $1,866,753 |
| No'Ar Hadash | 624410 | $196,580 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,063,333 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $41 | TotalRevenueColumnAmt |
| Exclusion | $41 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous | Desc |
| Business | 900000 | BusinessCd |
| Total Revenue Column | $2,194 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,194 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,194 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,285,313 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,065,527 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $41 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,528 | TotalAmt |
| Program Services | $242,528 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556,834 | TotalAmt |
| Program Services | $386,374 | ProgramServicesAmt |
| Management And General | $102,276 | ManagementAndGeneralAmt |
| Fundraising | $68,184 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,958 | TotalAmt |
| Program Services | $1,979 | ProgramServicesAmt |
| Management And General | $1,187 | ManagementAndGeneralAmt |
| Fundraising | $792 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,489 | TotalAmt |
| Program Services | $28,094 | ProgramServicesAmt |
| Management And General | $7,437 | ManagementAndGeneralAmt |
| Fundraising | $4,958 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,041 | TotalAmt |
| Program Services | $40,967 | ProgramServicesAmt |
| Management And General | $10,844 | ManagementAndGeneralAmt |
| Fundraising | $7,230 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,388 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $106,388 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,015 | TotalAmt |
| Program Services | $44,015 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,468 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $19,468 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,122 | TotalAmt |
| Program Services | $139,122 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,856 | TotalAmt |
| Program Services | $21,856 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,476 | TotalAmt |
| Program Services | $16,476 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $195,585 | TotalAmt |
| Program Services | $195,585 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $291,612 | TotalAmt |
| Program Services | $291,612 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,618 | TotalAmt |
| Program Services | $16,558 | ProgramServicesAmt |
| Management And General | $38,060 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| No'ar Hadash Israel Trip | $146,560 | $146,560 | $0 | $0 |
| Food | $144,932 | $144,932 | $0 | $0 |
| Administrative Fee | $75,000 | $37,500 | $37,500 | $0 |
| Kitchen Supplies | $21,039 | $21,039 | $0 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $249,886 | TotalAmt |
| Program Services | $209,443 | ProgramServicesAmt |
| Management And General | $40,443 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,429,407 | TotalAmt |
| Program Services | $1,984,640 | ProgramServicesAmt |
| Management And General | $363,603 | ManagementAndGeneralAmt |
| Fundraising | $81,164 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $272,644 | BOYAmt |
| EOY | $48,095 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,346 | BOYAmt |
| EOY | $42,890 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,811 | BOYAmt |
| EOY | $15,515 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,022,759 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,617,159 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,261,191 | BOYAmt |
| EOY | $6,405,600 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $249,133 | BOYAmt |
| EOY | $106,217 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,923,125 | BOYAmt |
| EOY | $6,618,317 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,058 | BOYAmt |
| EOY | $20,932 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,541,734 | BOYAmt |
| EOY | $4,462,674 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,829 | BOYAmt |
| EOY | $68,301 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,712,621 | BOYAmt |
| EOY | $4,551,907 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,035,472 | BOYAmt |
| EOY | $1,989,954 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $175,032 | BOYAmt |
| EOY | $76,456 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,210,504 | BOYAmt |
| EOY | $2,066,410 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,923,125 | BOYAmt |
| EOY | $6,618,317 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$144,094 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Public Support Total170 | $0 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $447,147 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $820,244 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $265,436 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $295,327 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $219,745 | CurrentTaxYearAmt |
| Total | $2,047,899 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,734,803 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,643,226 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,886,893 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,983,798 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,063,333 | CurrentTaxYearAmt |
| Total | $9,312,053 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,181,950 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $2,463,470 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $2,152,329 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,279,125 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,283,078 | CurrentTaxYearAmt |
| Total | $11,359,952 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $340,087 | CurrentTaxYearMinus1YearAmt |
| Total | $340,087 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $340,087 | CurrentTaxYearMinus1YearAmt |
| Total | $340,087 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $11,019,865 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $169 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $466 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $148 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41 | CurrentTaxYearAmt |
| Total | $918 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $169 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $466 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $148 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $41 | CurrentTaxYearAmt |
| Total | $918 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,360,870 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.97000 | PublicSupportCY509Pct |
| Public Support PY509 | 0.96900 | PublicSupportPY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt IV Sec E Ln 3a | FormAndLineReferenceDesc |
| Explanation | The Reconstructionist Rabbinical College is the sole corporate member and as the sole corporate member can appoint and approve board members. | ExplanationTxt |
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
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $400,000 | OtherCostOrOtherBasisAmt |
| Book Value | $400,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,631,936 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,727,624 | DepreciationAmt |
| Book Value | $5,904,312 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $990,823 | OtherCostOrOtherBasisAmt |
| Depreciation | $889,535 | DepreciationAmt |
| Book Value | $101,288 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,405,600 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Capital Lease Payable | Desc |
| Amt | $68,301 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $68,301 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt X, Line 2 | FormAndLineReferenceDesc |
| Explanation | Income Taxes - The Camp has adopted the income standard related to the recognition and measurement of uncertain tax positions. The adoption of this standard had no financial statement effect for the Camp. The Camp is no longer subject to federal and state tax examinations for the years prior to 2013. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Financial Aid | GrantTypeTxt |
| Recipient | 105 | RecipientCnt |
| Non Cash Assistance | $242,528 | NonCashAssistanceAmt |
| Valuation Method Used | book | ValuationMethodUsedDesc |
| Non Cash Assistance | finanical aid | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt I Line 2 | FormAndLineReferenceDesc |
| Explanation | Financial aid application and documentation is maintained by the finance office. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| JUDY SPATZ | |||
| Immediate Past President | $9,068 | Lease of residential dwelling | false |
| JUDY SPATZ | |||
| Immediate Past President | $44,660 | Daughter is employee earning salary in (c). | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (29 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt VI, Line 2 | David Roberts and Max Fishlowitz-Roberts have a father - son relationship. |
| Pt VI, Line 6 | Reconstructionist Rabbinical College (RRC) is the Sole Corporate Member. |
| Pt VI, Line 7a | RRC as the Sole Corporate Member can appoint and approve board members. |
| Pt VI, Line 7b | Certain decisions are subject to JRF's approval. |
| Pt VI, Line 11b | The 990 is reviewed by the budget and finance committee in full and a final copy is distributed to the full board in advance of filing it. |
| Pt VI, Line 19 | Documents are available upon request. |
| Other | On June 1, 2014, a plan of merger was adopted by the Reconstructionist Rabbinical College (RRC). Effective JNovember 17, 2015, the merger of corporations between RRC and JRF was executed by the States of New York and Pennsylvania. The name of the surviving corporation is Reconstructionist Rabbinical College, a Pennsylvania nonprofit corporation. Effective November 17, 2015, RRC has becom ethe Sole Corporate Member. |
| Form 990EZ, Part II, Line 24 | Accounts Receivable - Net |
| Form 990EZ, Part II, Line 24 | Pledges Receivable - Net |
| Form 990EZ, Part II, Line 24 | Grants Receivable - Net |
| Form 990EZ, Part II, Line 26 | Accounts Payable & Accrued Expenses |
| Form 990, Part IX, Line 24e | Telephone Expense 11161. 0. 11161. 0. |
| Form 990, Part IX, Line 24e | Postage and Delivery 6637. 0. 6637. 0. |
| Form 990, Part IX, Line 24e | Seasonal Staff Transportation 9587. 9587. 0. 0. |
| Form 990, Part IX, Line 24e | Camper Transportation 23395. 23395. 0. 0. |
| Form 990, Part IX, Line 24e | Program Transportation 5600. 5600. 0. 0. |
| Form 990, Part IX, Line 24e | Vehicle Maintenance 12147. 12147. 0. 0. |
| Form 990, Part IX, Line 24e | Gasoline/Diesel 4478. 4478. 0. 0. |
| Form 990, Part IX, Line 24e | Vehicle Rental 16937. 16937. 0. 0. |
| Form 990, Part IX, Line 24e | Vehicles- Other 254. 254. 0. 0. |
| Form 990, Part IX, Line 24e | Health Center 10026. 10026. 0. 0. |
| Form 990, Part IX, Line 24e | Canteen 24626. 24626. 0. 0. |
| Form 990, Part IX, Line 24e | No'ar Hadash Kallah 25811. 25811. 0. 0. |
| Form 990, Part IX, Line 24e | Youth Retreats 9399. 9399. 0. 0. |
| Form 990, Part IX, Line 24e | Staff Training 16064. 16064. 0. 0. |
| Form 990, Part IX, Line 24e | Program Supplies & Equipment 16828. 16828. 0. 0. |
| Form 990, Part IX, Line 24e | Special Programs 27496. 27496. 0. 0. |
| Form 990, Part IX, Line 24e | Miscellaneous 6795. 6795. 0. 0. |
| Form 990, Part IX, Line 24e | Bad Debt Expense 22645. 0. 22645. 0. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Reconstructionist Rabbinical College | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1299 Church Road | AddressLine1Txt |
| City | Wyncote | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19095 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231710675 | EIN |
| Primary Activities | SEE ATTACHED | PrimaryActivitiesTxt |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 170(b)(1)(a)(i) | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Yes | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Reconstructionist Rabbinical College | ||
| m n o | $75,000 | book |
| Reconstructionist Rabbinical College | ||
| e | $4,462,674 | book |
Comments