2026-05-12T14:46:15+00:00 2025-12-31 311119890 Barnes Dennig & Co LTD 150 East 4th St Cincinnati OH 45202 990 2025-01-01 316050765 Camp Livingston Inc CAMP 5137935554 PO Box 36458 Cincinnati OH 45236 Brian Hertzman President 2026-05-12 true Lynn Meiser P01716995 5132418313 2026-05-12 2025 2025-03-06 01:10:19Z Max Yamson PO Box 36458 Cincinnati OH 45236 4028388 false X www.camplivingston.com X 1919 IN 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. 13 13 63 14 0 661594 1717200 1562070 1905503 43925 -35974 3675 2417 2271264 3589146 113417 122007 0 0 806293 902878 0 0 88364 1255867 1555442 2175577 2580327 95687 1008819 6580516 7599480 337046 268401 6243470 7331079 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. false false 2331275 122007 1905503 A total of 320 children between the ages of 7 and 17 were served during the summer of 2025. 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. 2331275 true true false false false false false false false true true false false false false true false false false false true false false false false false false false true false false false false false false false true false false false false false false false false false false false false false true 27 0 true 63 true false false false false false false false false false true false false false X 13 13 false false false false false false false true true false false false true true true true true true true true false false OH X Max Yamson 5137935554 8485 Ridge Road Cincinnati OH 45236 Ami Ackerman Secretary 1.0 X X 0 0 0 Brian Hertzman President 5.0 X X 0 0 0 Jon Mann Treasurer 1.0 X X 0 0 0 Matthew Rosensweet Immediate Past President 1.0 X X 0 0 0 Aaron Bernay Member - Start 03/25 1.0 X 0 0 0 Beth Miles Member 1.0 X 0 0 0 Debra Steinbuch Member - Start 03/25 1.0 X 0 0 0 Jacob Stadiem Member - Exit 03/25 1.0 X 0 0 0 Jeff Amlung Member 1.0 X 0 0 0 Karla Blackmore Member 1.0 X 0 0 0 Mary Kate Gordon Member 1.0 X 0 0 0 Ross Evans Member 1.0 X 0 0 0 Russell Bird Member at Large 1.0 X 0 0 0 Sheldon Weinstein Member 1.0 X 0 0 0 Max Yamson Executive Director 40.0 X 135261 0 25605 135261 0 25605 1 false false false 0 129474 1587726 5122 1717200 Tuition & Camp fees 900099 1905503 1905503 0 0 0 0 1905503 21626 21626 0 0 33912 347730 0 439242 33912 -91512 -57600 -57600 0 Miscellaneous 900099 2417 2417 0 0 0 0 2417 3589146 1905503 0 -33557 122007 122007 160866 112606 16087 32173 652359 578996 35306 38057 9678 8916 444 318 30586 29501 1079 6 49389 42244 3062 4083 13451 3368 9992 91 137721 50839 85516 1366 11783 8987 1198 1598 28831 21990 2932 3909 264131 259629 1929 2573 19879 15162 2022 2695 282881 282881 79032 79032 Camp Program Expenses 657800 657800 Miscellaneous 28883 26267 1121 1495 Tution Discounts 31050 31050 0 0 0 0 2580327 2331275 160688 88364 805149 1733914 66933 37088 0 12795 0 0 0 0 31404 40123 8552736 3371698 5225783 5181038 451247 545099 0 0 0 49423 6580516 7599480 103172 131936 233874 136465 0 0 0 0 337046 268401 5556078 5572876 687392 1758203 6243470 7331079 6580516 7599480 1008819 78790 0 X true X false X true false X 1559010 1082706 920597 661594 1717200 5941107 1094331 1287715 1373370 1562070 1905503 7222989 0 0 0 0 0 0 2653341 2370421 2293967 2223664 3622703 13164096 125611 248350 201647 124822 293232 993662 0 0 0 0 0 0 125611 248350 201647 124822 293232 993662 12170434 234 23877 17304 21735 21626 84776 0 0 234 23877 17304 21735 21626 84776 0 0 4044 5282 15008 3675 2417 30426 2657619 2399580 2326279 2249074 3646746 13279298 0.91650 0.91777 0.01 0.01 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 4044.0, COLUMN B - 5282.0, COLUMN C - 15008.0, COLUMN D - 3675.0, COLUMN E - 2417.0, COLUMN F - 30426.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 398238 36713 63860 17473 481338 348260 20180 46324 16526 398238 322428 8936 36889 500 19493 348260 371081 14634 -48670 14617 322428 326030 45051 371081 0.47 0.53 0.0 false false 8552736 3371698 5181038 5181038 0 X 3607388 78790 92509 0 171299 3436089 153057 153057 3589146 2519779 92509 0 92509 2427270 153057 153057 2580327 Schedule D, Part V, Line 4 Intended uses of endowment funds 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. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Camp is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and a similar provision of Indiana law. However, Camp is subject to federal income tax on any unrelated business taxable income. Camp's IRS Form 990 is subject to review and examination by federal and state authorities. Camp believes it has appropriate support for any tax position taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements true Europe (Including Iceland and Greenland) 0 0 Program Tuition Income for travel 302950 Europe (Including Iceland and Greenland) 0 0 Program Total Trip expenses for travel to Portugal/Spain 272636 0 0 0 0 0 0 575586 0 575586 false false false false false false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds Grant's received by campers are recorded to their tuition obligation. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements EUROPE (INCLUDING ICELAND AND GREENLAND)-Cash true Camp Scholarships 67 122007 Tuition Assistance Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds 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 assessments from Campminder the scholarship committee uses this to allocate scholarship funds to families based on need. Matthew Rosensweet Children of Board Member 7900 Scholarship Scholarship for Camp Attendance Sheldon Weinstein Children of Board Member 2000 Scholarship Scholarship for Camp Attendance Form 990, Part VI, Line 11b Review of form 990 by governing body A copy of the 990 will be given to the Board prior to it being filed. Form 990, Part VI, Line 12c Conflict of interest policy 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, Line 15b Process to establish compensation of other employees 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, Line 19 Required documents available to the public 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.