Form 990 for tax year 2025
Filed by FOUNDATION FOR JEWISH CAMP INC.
Totals
- Total revenue
- $36,829,791
- Total expenses
- $27,555,275
- Contributions and grants received
- $35,384,897
- Grants paid
- $13,045,549
- Program service revenue
- $191,150
- Investment income
- $1,214,627
- Other revenue
- $39,117
- Total assets, end of year
- $68,682,474
- Total liabilities, end of year
- $8,048,373
- Net assets or fund balances, end of year
- $60,634,101
- Program services expenses (Part IX)
- $24,485,848
- Management and general expenses
- $1,476,027
- Fundraising expenses
- $1,593,400
- Program service expenses (Part III)
- $24,485,848
Program services were 88.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$35,384,897
-
1g · Noncash contributions included above
$125,104
-
2a · Program service revenue: PROGRAM PARTICIPATION FEES
total $191,150 · related or exempt $191,150 · unrelated business $0 · excluded $0
-
2f · All other program service revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
3 · Investment income
total $817,160 · related or exempt $0 · unrelated business $0 · excluded $817,160
-
6c · Rental income or loss
real property $0 · personal property $0
-
7a · Gross sales of assets other than inventory
securities $4,012,661
-
7b · Less cost or other basis and sales expenses
securities $3,615,194
-
7c · Gain or loss
securities $397,467 · other assets $0
-
7d · Net gain or loss
total $397,467 · related or exempt $0 · unrelated business $0 · excluded $397,467
-
8c · Net income from fundraising events
total $0
-
11a · Other revenue: MISCELLANEOUS REVENUE
total $39,117 · related or exempt $0 · unrelated business $0 · excluded $39,117
-
11d · All other revenue
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$39,117
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $12,324,888 · program services $12,324,888
-
3 · Grants to foreign organizations and individuals
total $720,661 · program services $720,661
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $1,493,324 · program services $606,586 · management and general $332,480 · fundraising $554,258
-
7 · Other salaries and wages
total $4,337,346 · program services $3,558,594 · management and general $540,628 · fundraising $238,124
-
8 · Pension plan contributions
total $118,300 · program services $94,056 · management and general $17,693 · fundraising $6,551
-
9 · Other employee benefits
total $834,494 · program services $654,446 · management and general $126,406 · fundraising $53,642
-
10 · Payroll taxes
total $447,973 · program services $329,490 · management and general $69,487 · fundraising $48,996
-
11b · Fees: legal
total $23,998 · management and general $23,998 · fundraising $0
-
11c · Fees: accounting
total $92,975 · management and general $92,975 · fundraising $0
-
11e · Fees: professional fundraising services
total $272,000 · fundraising $272,000
-
11f · Fees: investment management
total $62,061 · program services $0 · management and general $62,061 · fundraising $0
-
11g · Fees: other
total $2,078,177 · program services $1,861,035 · management and general $37,641 · fundraising $179,501
-
12 · Advertising and promotion
total $39,970 · program services $29,839 · management and general $1,940 · fundraising $8,191
-
13 · Office expenses
total $71,621 · program services $37,259 · management and general $10,320 · fundraising $24,042
-
14 · Information technology
total $410,048 · program services $309,326 · management and general $33,362 · fundraising $67,360
-
16 · Occupancy
total $429,962 · program services $314,266 · management and general $63,234 · fundraising $52,462
-
19 · Conferences, conventions and meetings
total $1,503,991 · program services $1,409,650 · management and general $35,604 · fundraising $58,737
-
22 · Depreciation, depletion and amortization
total $66,544 · program services $48,248 · management and general $10,000 · fundraising $8,296
-
23 · Insurance
total $69,440 · program services $46,404 · management and general $15,057 · fundraising $7,979
-
24a · Other expenses: CAMPER INCENTIVE STIPENDS
total $2,092,793 · program services $2,092,793 · management and general $0 · fundraising $0
-
24b · Other expenses: BAD DEBT EXPENSE
total $15,001 · program services $11,199 · management and general $728 · fundraising $3,074
-
24c · Other expenses: MISCELLANEOUS EXPENSES
total $49,708 · program services $37,108 · management and general $2,413 · fundraising $10,187
-
24e · All other expenses
total $0 · program services $0 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $916,765 · end of year $264,198
-
2 · Savings and temporary cash investments
beginning of year $8,300,256 · end of year $4,358,201
-
3 · Pledges and grants receivable
beginning of year $24,142,301 · end of year $30,406,499
-
4 · Accounts receivable
beginning of year $243,060 · end of year $11,239
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $72,003 · end of year $293,454
-
10a · Land, buildings and equipment: cost or other basis
$1,602,148
-
10b · Land, buildings and equipment: accumulated depreciation
$1,446,206
-
10c · Land, buildings and equipment, net
beginning of year $137,495 · end of year $155,942
-
11 · Investments: publicly traded securities
beginning of year $18,254,279 · end of year $26,054,040
-
12 · Investments: other securities
beginning of year $0
-
13 · Investments: program-related
beginning of year $5,168,333 · end of year $5,487,500
-
15 · Other assets
beginning of year $1,790,065 · end of year $1,651,401
-
17 · Accounts payable and accrued expenses
beginning of year $1,306,816 · end of year $624,620
-
18 · Grants payable
beginning of year $121,073 · end of year $130,284
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $5,480,833 · end of year $5,637,500
-
25 · Other liabilities
beginning of year $1,801,783 · end of year $1,655,969
-
27 · Net assets without donor restrictions
beginning of year $16,897,944 · end of year $18,432,256
-
28 · Net assets with donor restrictions
beginning of year $33,416,108 · end of year $42,201,845
Mission and programs · 2025
Mission
JEWISH SUMMER CAMP IS THE ENDURING AND IRREPLACEABLE CONNECTION AND COMMUNITY THAT STRENGTHENS JEWISH IDENTITY, DEVELOPS JEWISH LEADERSHIP, AND ENSURES A JEWISH FUTURE. (CONTINUED ON SCHEDULE O)
Activities or mission (Part I)
TO BUILD A STRONG JEWISH FUTURE THROUGH TRANSFORMATIVE JEWISH SUMMERS.
-
CAPITAL EXPANSION - FOUNDATION FOR JEWISH CAMP (FJC) LAUNCHED THE GOTTESMAN CAPITAL EXPANSION GRANTS INITIATIVE THROUGH A TRANSFORMATIVE $15 MILLION COMMITMENT FROM THE GOTTESMAN FUND. OVER THREE YEARS, THE INITIATIVE WILL PROVIDE CAPITAL GRANTS TO NONPROFIT JEWISH DAY AND OVERNIGHT CAMPS ACROSS THE UNITED STATES AND CANADA TO SUPPORT PROJECTS THAT EXPAND CAPACITY, IMPROVE FACILITIES, AND ENHANCE THE CAMP EXPERIENCE FOR CAMPERS AND STAFF. THE INITIATIVE FOCUSES ON THREE KEY AREAS OF CAPITAL NEED: STAFF HOUSING AND STAFF SPACES, PROGRAM SPACES AND INFRASTRUCTURE, AND CAMPER BUNKS/HOME BASES. ELIGIBLE CAMPS MAY RECEIVE GRANTS RANGING FROM $100,000 TO $750,000, WITH FJC FUNDING UP TO 50% OF PROJECT COSTS. PRIORITY IS GIVEN TO PROJECTS THAT INCREASE A CAMP'S ABILITY TO SERVE MORE CAMPERS AND STAFF. (CONTINUED ON SCHEDULE O)
Expenses $7,620,852 · Grants $6,435,000
-
ISRAEL RESPONSE - FOUNDATION FOR JEWISH CAMP'S ISRAEL RESPONSE EFFORTS CONTINUED IN 2025 TO HELP JEWISH CAMPS NAVIGATE THE EVOLVING LANDSCAPE OF ISRAEL EDUCATION, ISRAEL ENGAGEMENT, AND THE ONGOING OPERATIONAL REALITIES FOLLOWING OCTOBER 7. THROUGH THE TEACHING ISRAEL AT CAMP INITIATIVE AND RELATED SUPPORT EFFORTS, FJC PROVIDED CAMPS WITH RESOURCES, TRAINING, AND EXPERTISE TO STRENGTHEN MEANINGFUL CONNECTIONS TO ISRAEL FOR CAMPERS AND STAFF WHILE ADDRESSING EMERGING NEEDS ACROSS THE FIELD. IN 2025, FJC'S TEACHING ISRAEL AT CAMP INITIATIVE ENGAGED 52 JEWISH OVERNIGHT CAMPS AND 18 JEWISH DAY CAMPS ACROSS NORTH AMERICA, DIRECTLY BENEFITING MORE THAN 34,300 CAMPERS AND 6,000 STAFF. (CONTINUED ON SCHEDULE O)
Expenses $4,674,300 · Grants $3,270,200
-
YOUNG ADULT ENGAGEMENT - FOUNDATION FOR JEWISH CAMP'S YOUNG ADULT ENGAGEMENT INITIATIVES DEVELOP THE NEXT GENERATION OF JEWISH CAMP AND COMMUNAL LEADERS BY PROVIDING MEANINGFUL JEWISH LEARNING, LEADERSHIP DEVELOPMENT, MENTORSHIP, AND PROFESSIONAL GROWTH OPPORTUNITIES FOR YOUNG ADULTS SERVING CAMPS ACROSS NORTH AMERICA. THROUGH PROGRAMS INCLUDING CORNERSTONE FELLOWSHIP - ONE OF FJC'S SIGNATURE TALENT AND LEADERSHIP DEVELOPMENT PROGRAMS - CAMP MANAGEMENT FELLOWSHIP, THE FJC FELLOWSHIP, AND A RABBINIC-FOCUSED FELLOWSHIP TRACK, FJC EQUIPS RETURNING COUNSELORS, SPECIALISTS, EMERGING SUPERVISORS, ASPIRING RABBIS, AND EARLY-CAREER PROFESSIONALS WITH THE SKILLS, EXPERIENCE, AND JEWISH EDUCATIONAL GROUNDING NEEDED TO STRENGTHEN CAMPS AND THE BROADER JEWISH COMMUNITY. (CONTINUED ON SCHEDULE O)
Expenses $1,833,182
-
ONE HAPPY CAMPER & AFFORDABILITY
Expenses $1,716,371 · Grants $365,514
-
SMALL COMMUNITIES INCENTIVE PROGRAM
Expenses $1,490,230 · Grants $39,000
-
RSJ ENGAGEMENT
Expenses $1,149,303 · Grants $733,826
-
SCHOLARSHIPS & PASS-THROUGHS
Expenses $968,489 · Grants $718,225
-
YITRO
Expenses $921,532 · Revenue $36,000
-
REGIONAL OFFICES
Expenses $834,283 · Grants $123,500
-
YEDID NEFESH - MENTAL, SOCIAL AND EMOTIONAL HEALTH
Expenses $621,174 · Grants $456,543
-
YASHAR (INCLUSION AND ACCESSIBILITY)
Expenses $431,676 · Grants $206,000
-
ISRAEL-AMERICAN CAMPERS RESEARCH
Expenses $379,033
-
DAY CAMP SECURITY
Expenses $321,224 · Grants $279,670
-
STUDY OF CHARACTER DEVELOPMENT AT JEWISH CAMPS
Expenses $302,069 · Grants $70,000
-
TALENT CENTER CONSULTING
Expenses $248,449 · Grants $160,000
-
ISRAEL TRIP INCUBATOR
Expenses $185,363 · Grants $23,250
-
CAMPER & STAFF SATISFACTION INSIGHT SURVEY
Expenses $177,445 · Revenue $155,150
-
FAMILY CAMP
Expenses $156,006 · Grants $66,321
-
TALENT COMPASS
Expenses $147,560
-
CHABAD INITIATIVE
Expenses $132,970 · Grants $96,500
-
DIVERSITY, EQUITY & INCLUSION
Expenses $88,443 · Grants $2,000
-
OTHER PROGRAMMING
Expenses $85,894
As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Alison LebovitzALISON LEBOVITZ
ASSISTANT SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
Diane C ZackDIANE C ZACK
SECRETARY, FRD CHAIR
- Total calculated
- $0
- Hours/week
- 2
-
James HeegerJAMES HEEGER
CHAIR, BOARD OF DIRECTORS
- Total calculated
- $0
- Hours/week
- 10
-
Jeff TuckerJEFF TUCKER
ASSISTANT TREASURER
- Total calculated
- $0
- Hours/week
- 5
-
Jeffrey M SolomonJEFFREY M SOLOMON
CHAIR-ELECT, BOARD OF DIRECTORS
- Total calculated
- $0
- Hours/week
- 5
-
Jeffrey WolmanJEFFREY WOLMAN
VICE-PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Julie Beren PlattJULIE BEREN PLATT
CHAIR, CHAIRMAN'S COUNCIL
- Total calculated
- $0
- Hours/week
- 2
-
Mark SilbermanMARK SILBERMAN
VICE-PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Randall KaplanRANDALL KAPLAN
TREASURER
- Total calculated
- $0
- Hours/week
- 5
-
Anita H SiegalANITA H SIEGAL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Diane SchilitDIANE SCHILIT
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Diane SederDIANE SEDER
BOARD MEMBER EFF. 03/25
- Total calculated
- $0
- Hours/week
- 2
-
Jeffrey M SkierJEFFREY M SKIER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Jim SokoloveJIM SOKOLOVE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Joe TeplowJOE TEPLOW
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Joel ArogetiJOEL AROGETI
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Judy NeumanJUDY NEUMAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 5
-
Marcia Weiner MankoffMARCIA WEINER MANKOFF
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Rabbi Rex PerlmeterRABBI REX PERLMETER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Rebecca RaphaelREBECCA RAPHAEL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Richard BillerRICHARD BILLER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Shawna Goodman SoneSHAWNA GOODMAN SONE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Shelley Niceley GroffSHELLEY NICELEY GROFF
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Stacie BrockmanSTACIE BROCKMAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Stephen FlattSTEPHEN FLATT
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Susan SacksSUSAN SACKS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Tom RosenbergTOM ROSENBERG
BOARD MEMBER (AS OF 03/25)
- Total calculated
- $0
- Hours/week
- 2
-
Jamie SimonJAMIE SIMON
CPO 01/2025-02/2025; INTERIM CEO 03/2025-07/2025; CEO EFF. 07/2025
- Total calculated
- $512,527
- From this org
- $458,055
- From related orgs
- $0
- Other
- $54,472
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $408,055
- Bonus
- $50,000
- Other
- $0
- Deferred
- $10,500
- Nontaxable benefits
- $43,972
- Filer's total
- $512,527
-
Jeremy J FingermanJEREMY J FINGERMAN
CEO THRU 02/2025; SENIOR ADVISOR EFF. 02/2025
- Total calculated
- $719,157
- From this org
- $602,081
- From related orgs
- $0
- Other
- $117,076
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $502,081
- Bonus
- $100,000
- Other
- $0
- Deferred
- $85,500
- Nontaxable benefits
- $31,576
- Filer's total
- $719,157
-
Matthew LevittMATTHEW LEVITT
VP, FINANCE & OPERATIONS
- Total calculated
- $261,640
- From this org
- $211,208
- From related orgs
- $0
- Other
- $50,432
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $186,208
- Bonus
- $25,000
- Other
- $0
- Deferred
- $6,565
- Nontaxable benefits
- $43,867
- Filer's total
- $261,640
-
Briana HoltzmanBRIANA HOLTZMAN
VP, NETWORK ENGAGEMENT & CONVENING
- Total calculated
- $204,000
- From this org
- $194,014
- From related orgs
- $0
- Other
- $9,986
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $179,014
- Bonus
- $15,000
- Other
- $0
- Deferred
- $5,849
- Nontaxable benefits
- $4,137
- Filer's total
- $204,000
-
Julie FinkelsteinJULIE FINKELSTEIN
VP, TRAINING
- Total calculated
- $238,952
- From this org
- $216,893
- From related orgs
- $0
- Other
- $22,059
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $206,893
- Bonus
- $10,000
- Other
- $0
- Deferred
- $6,135
- Nontaxable benefits
- $15,924
- Filer's total
- $238,952
-
Nila RosenNILA ROSEN
VP, LEARNING & RESEARCH
- Total calculated
- $229,232
- From this org
- $180,369
- From related orgs
- $0
- Other
- $48,863
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $175,369
- Bonus
- $5,000
- Other
- $0
- Deferred
- $5,536
- Nontaxable benefits
- $43,327
- Filer's total
- $229,232
-
Rebecca KahnREBECCA KAHN
VP, FUNDING & GRANTMAKING
- Total calculated
- $226,447
- From this org
- $204,758
- From related orgs
- $0
- Other
- $21,689
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $189,758
- Bonus
- $15,000
- Other
- $0
- Deferred
- $6,282
- Nontaxable benefits
- $15,407
- Filer's total
- $226,447
-
Robert HarrisROBERT HARRIS
SE REGION ADVISOR & SR. CAMP CONSULTANT ROOTONE
- Total calculated
- $220,053
- From this org
- $170,883
- From related orgs
- $0
- Other
- $49,170
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $170,883
- Bonus
- $0
- Other
- $0
- Deferred
- $5,303
- Nontaxable benefits
- $43,867
- Filer's total
- $220,053
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Compensation committee
- 3 · Independent compensation consultant
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
- 4b · Supplemental nonqualified retirement plan
- 7 · Other non-fixed payments
Answered no
- 4a · Severance or change-of-control payment
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- SCHEDULE J, PART I, LINE 4B SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN
- THE REPORTING ORGANIZATION MAINTAINS A 457(F) PLAN WITH THE INTENT THAT AT RETIREMENT, THE PROCEEDS WILL GO TO JEREMY J. FINGERMAN, CHIEF EXECUTIVE OFFICER. THEREFORE FJC'S ACCRUAL OF BENEFITS OF MR. FINGERMAN'S $75,000 IS SHOWN AS PART OF HIS RETIREMENT AND DEFERRED COMPENSATION, INCLUDED IN PART II, COLUMN (C).
- SCHEDULE J, PART I, LINE 7 NON-FIXED PAYMENTS
- JEREMY J. FINGERMAN, CEO HAS AN ANNUAL TARGETED BONUS STIPULATED BY HIS CONTRACT. THE ACTUAL PAYMENTS CAN VARY BASED ON CORPORATE AND INDIVIDUAL PERFORMANCE AS DETERMINED BY THE PERSONNEL COMMITTEE (COMPRISED OF INDEPENDENT BOARD MEMBERS), FOLLOWING THE CONCLUSION OF EACH CALENDAR YEAR. SCHEDULE J, PART II, LINE 1, COLUMN (B)(II), REFERS TO A CASH BONUS PAYOUT PAID IN 2025 FOR THE PRIOR YEAR (2024) ACCRUAL.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
-
$609,750
CAPITAL EXPANSION, TALENT, ISRAEL RESPONSE
-
$455,750
CAPITAL EXPANSION, REGION, MENTAL HEALTH, ISRAEL RESPONSE
-
$416,000
CAPITAL EXPANSION, TALENT
-
$413,000
CAPITAL EXPANSION, ONE HAPPY CAMPER, ISRAEL RESPONSE
-
$397,200
ISRAEL RESPONSE
-
$390,750
CAPITAL EXPANSION, RSJ ENGAGEMENT, REGION, ISRAEL RESPONSE
-
URJ OLIN SANG RUBY UNION INSTITUTE
$385,670
CAPITAL EXPANSION, FAMILY CAMP, SCHOLARSHIPS, ISRAEL RESPONSE
-
$385,000
ISRAEL RESPONSE
-
$373,700
CAPITAL EXPANSION, PASS-THROUGHS, ISRAEL RESPONSE
-
$364,500
CAPITAL EXPANSION, REGION
The 10 largest by cash amount. The API serves every itemized grant.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 6 August 2026
- IRS schema version
- 2025v4.2
- Source object
- 202642189349300434
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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