2011-07-20T17:06:31-05:00 2010-09-30 KPMG LLP 345 Park Avenue New York NY 101540102 990 2009-10-01 135654375 YOUNG JUDAEA INC YOUN 2123557900 50 WEST 58TH STREET NEW YORK NY 10019 Shelley Sherman 2124516252 2011-07-19 true KPMG LLP 2127589700 2009 2016-02-24 21:20:13Z ALECIA SACHS 50 WEST 58TH STREET NEW YORK NY 10019 2718007 false X WWW.CAMPTY.COM X 1929 NY To provide an educational and recreational summer camp program for youths. 9 9 213 9 0 0 486673 341961 2100349 2251451 1665 18 241406 124577 2830093 2718007 0 161520 0 0 1024817 1211048 0 0 0 1469004 1505424 2493821 2877992 336272 -159985 3867571 3607496 1128398 1028308 2739173 2579188 See Schedule O Attachment 1 false false 1846692 161520 2363615 Camp Tel Yehudah, the national senior leadership camp of Young Judaea, is deeply committed to Jewish and Zionist values and tradition. Through a dynamic combination of athletics, arts and crafts, the performing arts, and other activities, campers discover the wonders of Israel and Jewish heritage, develop an understanding of what it means to be a part of a community, and learn about themselves as individuals. We are dedicated to laying the foundation for strong, vibrant Jewish leadership in the future. Camp Tel Yehudah is kosher and Shomer Shabbat. Camp Tel Yehudah offers a range of programs for teens entering grades 9 to 11. Programs are designed to meet the needs and interests of each age group with appropriate activities and experiences, and our age groups, or aidot each enjoy a summer's worth of innovative and interesting programming. Approximately 637 children attended the camp during the year. 1846692 true true false false false false false false false true false false false false false false true false false false false false true true false false false false false false false false false false false false false true false false false true 5 0 213 true false false false false false false false false false 9 9 false false false false true true true true true false false true true true true true true true false false OR PA X LORRAINE FEINSTEIN 2123037498 50 WEST 58TH STREET NEW YORK NY 10019 ALECIA SACHS 1.0 X X 0 0 0 SHELLEY SHERMAN 1.0 X X 0 0 0 MARCIE NATAN 1.0 X X 0 0 0 NANCY FALCHUK 1.0 X 0 0 0 KAREN LASDAY 1.0 X 0 0 0 JENNIFER SYLVOR 1.0 X 0 0 0 HAIDI APPEL 1.0 X 0 0 0 LYNN DAVIDSON 1.0 X 0 0 0 JUDY SHERECK 1.0 X 0 0 0 LISA ESTES 1.0 X 0 0 0 MICHELE BERGER 1.0 X 0 0 0 ELAINE SILVER 1.0 X 0 0 0 MIKE LASDAY 1.0 X 0 0 0 DAVID H WEINSTEIN 40.0 X 156435 0 28727 156435 0 28727 1 false true false 0 54889 287072 341961 TUITION AND REGISTRATION FEES 900099 2251451 2251451 2251451 18 18 0 0 68831 68831 68831 68831 0 0 0 0 MANAGEMENT FEE 900099 43333 43333 OTHER INCOME 900099 12413 12413 55746 2718007 2363615 0 12431 0 123770 123770 37750 37750 0 177441 35488 141953 0 807824 435227 372597 0 164371 18298 146073 61412 24335 37077 0 0 32250 32250 0 0 0 179636 114822 64814 19181 2977 16204 78200 69357 8843 0 0 89390 83848 5542 233648 213389 20259 0 0 55439 51434 4005 0 281325 263882 17443 96694 90699 5995 FOOD COST 220352 206172 14180 0 EQUIPMENT MAINTENANCE 147380 30610 116770 0 OVERHEAD ALLOCATION 16006 16006 0 LAUNDRY 33025 33025 0 CLEANING 8530 3953 4577 0 14368 7656 6712 0 2877992 1846692 1031300 0 584872 587399 248091 236488 19203 3309 5936636 3266594 2939453 2670042 75952 110258 3867571 3607496 89547 227882 0 58745 933459 686385 105392 55296 1128398 1028308 X 2354948 2189000 384225 390188 2739173 2579188 3867571 3607496 X false false false X 536897 581300 930003 486673 341961 2876834 1962398 2079958 1811953 2100349 2251451 10206109 2499295 2661258 2741956 2587022 2593412 13082943 13082943 116742 120937 174758 209908 68849 691194 116742 120937 174758 209908 68849 691194 63433 100050 60423 33163 55746 312815 2679470 2882245 2977137 2830093 2718007 14086952 0.92873 0.92720 0.04907 0.05040 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 202770 202770 5215747 2797167 2418580 518119 469427 48692 2670042 0 DUE TO HADASSAH, THE WZOA 55296 55296 SCH D, Part X FIN 48 - Uncertain Tax Positions The Organization is exempt from Federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code. In June 2006, the Financial Accounting Standards Board (FASB) issued Accounting Standard Codification (ASC) No. 740 10 (formerly referred to as FIN 48), Accounting for Uncertainty Income Taxes (ASC 740 10), which addresses accounting for, and disclosure of, uncertain tax positions. ASC 740 10 prescribes a model for how an entity should recognize, measure, present, and disclose in its financial statements uncertain tax positions that the entity has taken or expects to take on a tax return. Under ASC 740 10, the financial statements reflect expected future tax consequences of such positions, presuming the tax authorities' full knowledge of the position and all relevant facts. ASC 740 10 requires an entity to recognize the benefit of tax positions when it is "more likely than not" that the provision will be sustainable based on the merits of the position. The Organization adopted ASC 740 10 in 2009. The adoption of ASC 740 10 did not have a material impact on the Organization's financial statements. true Tel Yehudah Direct Israeli Scholarships Middle East/North Africa 15 20100 Tel Yehudah Havurah Campers - Scholarships North America 16 14650 Tel Yehudah Havurah Campers - Scholarships Middle East/North Africa 3 3000 Form 990, SCH F, Part I, Line 2 Monitoring the use of the grant funds Campers requesting scholarship grants submit a detailed application, cover letter, and tax return. Scholarship grants are determined by the Hadassah Volunteer Scholarship Committee, a committee of a related organization that is independent of the applicants and recipients, based on financial need. The grant funds are released directly to the camp upon the campers' arrival to the program. true Tel Yehudah Havurah Campers - Grants 114 106800 Direct Tel Yehudah Scholarships 12 16970 Form 990, SCH I, Part I, Line 2 Monitoring the use of the grant funds Campers requesting scholarship grants submit a detailed application, cover letter, and tax return. Scholarship grants are determined by the Hadassah Volunteer Scholarship Committee, a committee of a related organization that is independent of the applicants and recipients, based on financial need. The grant funds are released directly to the camp upon the campers' arrival to the program. X X X X false false false false false false false false false DAVID H WEINSTEIN 150435 0 0 0 6000 0 0 0 29030 0 185465 0 0 0 Form 990, SCH J Automobile Allowances The automobile allowance for David Weinstein is part of his compensation agreement and is reflected as part of taxable income and included as taxable income on his form W-2, Box 5. FORM 990, Part VI, Lines 6, 7a and 7b Governing Body Young Judaea, Inc.'s sole activity is the Camp Young Judaea Summer Camp whose purpose is to strengthen the mental, physical and spiritual development of youths in this country. The Board of directors is appointed by the sole member, which is Hadassah, The Women's Zionist Organization of America, Inc., which also has the right to approve or veto board decisions. Form 990, Part VI, Line 11 990 Review Policy The return is prepared by an independent accounting firm based on information provided by the organization and in consultation with the organization's finance department. The draft prepared by the accounting firm is then carefully reviewed by management. In addition, the Board of Directors reviews the Form 990, and a copy of the final Form 990 is provided to each of to the full Board of Directors prior to filing with the IRS. Form 990, Part VI, Line 12 Conflict of interest policy A copy of the conflict of interest policy is given to board members when appointed and to senior employees when hired. A conflict of interest disclosure statement is obtained annually from all board members and senior employees who are currently with the camp. If a potential conflict arises for any employee, that employee is required to report it in writing to his or her supervisor. The potential conflict would then be brought to the Board of Directors, who would review the matter at a meeting convened for that purpose and determine how to appropriately handle the potential conflict. Form 990, Part VI, Line 15 Compensation When a new camp director is hired, the organization conducts a review of various comparability data for similar positions at similarly situated organizations. The organization sets compensation within the range of the going market rate. The compensation amount is reviewed, approved, and documented by the independent compensation committee of the board. No individual having a conflict of interest is permitted to participate in the review or decision. In subsequent years, an individual may receive a salary increase as approved by the compensation committee. Bonuses are generally not awarded. Form 990, Part VI, Line 19 Governing Documents The organization does not make its governing documents or conflict of interest policy available to the public. A Copy of its Form 990 is available upon request. Form 990, Part III, Line 1 Organization's Mission A) TO FURTHER THE EMOTIONAL, PHYSICAL AND SPIRITUAL DEVELOPMENT OF THE JEWISH YOUTH. (B) TO PROMOTE AN APPRECIATION OF JEWISH CULTURAL VALUES IN ACCORDANCE WITH JEWISH TRADITION AMONG THE JEWISH YOUTH. (C) TO CULTIVATE IN THE JEWISH YOUTH OF THIS COUNTRY, A LOVE OF COUNTRY. (D) TO ADVANCE, FOSTER AND SPREAD THE IDEALS OF ZIONISM AND TO VOLUNTARILY ASSIST IN THE RESTORATION OF THE JEWISH HOMELAND IN ISRAEL. (E) TO PROMOTE THE STUDY OF JEWISH HISTORY, RELIGION, LITERATURE AND PROBLEMS FACING THE STATE OF ISRAEL TODAY (F) TO CREATE, FORM AND ORGANIZE SOCIETIES, ASSOCIATIONS, CHAPTERS, COUNCILS AND CLUBS OF BOYS AND GIRLS, YOUNG MEN AND WOMEN, WHO ARE TO BECOME AFFILIATED WITH THIS CORPORATION AND WHOSE FUNCTIONS IT SHALL BE TO ASSIST, AID AND COOPERATE WITH THE CORPORATION IN THE PROMOTION AND ACCOMPLISHMENT OF THE PURPOSES FOR WHICH THE CORPORATION IS FORMED AND FOR THE EXERCISE OF THE POWERS GRANTED HEREIN. (G) TO PUBLISH PERIODICALS, BOOKS, PAMPHLETS AND OTHER DOCUMENTS FOR THE FURTHERANCE OF THE PURPOSES FOR WHICH THE CORPORATION IS FORMED, AND TO PREPARE EDUCATIONAL MATERIAL, PROGRAMS, BOOKLETS AND MAGAZINES WHICH WILL BE OF ASSISTANCE TO THE SOCIETIES, ASSOCIATIONS, FORGANIZATION'S MISSION CHAPTERS, COUNCILS AND CLUBS AFFILIATED WITH THE CORPORATION IN THE CONDUCT OF THEIR EDUCATIONAL, SOCIAL, ATHLETIC AND OTHER ACTIVITIES, (H) TO HOLD PUBLIC FUNCTIONS, FESTIVALS, CELEBRATIONS AND OPEN FORUMS DEEMED DESIRABLE BY THE CORPORATION FOR THE PROMOTION OF THESE PURPOSES. (I) TO DO ALL SUCH ACTS AND THINGS AS MAY, FROM TIME TO TIME SEEM TO THE CORPORATION EXPEDIENT OR DESIRABLE FOR THE PROMOTION OF THESE PURPOSES. (J) IN EVERY INSTANCE AND IN ALL OF ABOVE PURPOSES AID AND ASSISTANCE SHALL BE VOLUNTARY. 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