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Nonprofiteer
← FOUNDATION FOR JEWISH CAMP INC

Form 990 for tax year 2023

Filed by FOUNDATION FOR JEWISH CAMP INC.

Totals

Total revenue
$16,186,328
Total expenses
$13,992,784
Contributions and grants received
$15,388,774
Grants paid
$3,304,490
Program service revenue
$133,500
Investment income
$654,530
Other revenue
$9,524
Total assets, end of year
$50,858,056
Total liabilities, end of year
$8,300,630
Net assets or fund balances, end of year
$42,557,426
Program services expenses (Part IX)
$11,685,912
Management and general expenses
$955,749
Fundraising expenses
$1,351,123
Program service expenses (Part III)
$11,685,912

Program services were 83.5% 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

    $15,388,774

  • 1g · Noncash contributions included above

    $38,969

  • 2a · Program service revenue: PROGRAM PARTICIPATION FEES

    total $133,500 · related or exempt $133,500

  • 3 · Investment income

    total $693,961 · excluded $693,961

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 6d · Net rental income or loss

    total $0

  • 7a · Gross sales of assets other than inventory

    securities $3,809,519

  • 7b · Less cost or other basis and sales expenses

    securities $3,848,950

  • 7c · Gain or loss

    securities -$39,431

  • 7d · Net gain or loss

    total -$39,431 · excluded -$39,431

  • 8a · Fundraising events: gross income

    $0

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $0

  • 9a · Gaming: gross income

    $0

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $0

  • 10b · Cost of goods sold

    $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $9,524 · excluded $9,524

  • 11e · Other revenue, total

    $9,524

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,164,612 · program services $3,164,612

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $139,878 · program services $139,878

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $1,254,498 · program services $594,913 · management and general $158,605 · fundraising $500,980

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $3,624,600 · program services $2,876,757 · management and general $383,839 · fundraising $364,004

  • 8 · Pension plan contributions

    total $95,449 · program services $73,680 · management and general $12,887 · fundraising $8,882

  • 9 · Other employee benefits

    total $578,025 · program services $404,327 · management and general $91,841 · fundraising $81,857

  • 10 · Payroll taxes

    total $361,167 · program services $261,497 · management and general $45,863 · fundraising $53,807

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $38,701 · program services $9,959 · management and general $28,742

  • 11c · Fees: accounting

    total $88,812 · management and general $88,812

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $82,000 · fundraising $82,000

  • 11f · Fees: investment management

    total $4,958 · management and general $4,958

  • 11g · Fees: other

    total $1,670,794 · program services $1,585,926 · management and general $37,135 · fundraising $47,733

  • 12 · Advertising and promotion

    total $46,613 · program services $46,571 · fundraising $42

  • 13 · Office expenses

    total $73,792 · program services $36,735 · management and general $4,113 · fundraising $32,944

  • 14 · Information technology

    total $334,052 · program services $267,272 · management and general $17,206 · fundraising $49,574

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $405,428 · program services $292,806 · management and general $45,843 · fundraising $66,779

  • 17 · Travel

    total $735,534 · program services $691,483 · management and general $15,355 · fundraising $28,696

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $220,747 · program services $206,633 · management and general $4,679 · fundraising $9,435

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $49,289 · program services $35,099 · management and general $5,776 · fundraising $8,414

  • 23 · Insurance

    total $63,107 · program services $44,938 · management and general $7,396 · fundraising $10,773

  • 24a · Other expenses: CAMPER INCENTIVE STIPENDS

    total $902,810 · program services $902,810

  • 24b · Other expenses: MISCELLANEOUS EXPENSES

    total $57,918 · program services $50,016 · management and general $2,699 · fundraising $5,203

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $925,057 · end of year $460,160

  • 2 · Savings and temporary cash investments

    beginning of year $6,681,025 · end of year $4,424,468

  • 3 · Pledges and grants receivable

    beginning of year $17,847,204 · end of year $19,185,099

  • 4 · Accounts receivable

    beginning of year $249,554 · end of year $6,144

  • 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

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $38,342 · end of year $122,850

  • 10a · Land, buildings and equipment: cost or other basis

    $1,459,824

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,320,965

  • 10c · Land, buildings and equipment, net

    beginning of year $125,718 · end of year $138,859

  • 11 · Investments: publicly traded securities

    beginning of year $15,036,540 · end of year $19,564,667

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $4,953,158 · end of year $4,519,298

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $2,543,532 · end of year $2,436,511

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,126,977 · end of year $733,764

  • 18 · Grants payable

    beginning of year $427,654 · end of year $337,635

  • 19 · Deferred revenue

    beginning of year $0 · end of year $0

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 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 $5,328,157 · end of year $4,781,798

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $2,564,638 · end of year $2,447,433

  • 27 · Net assets without donor restrictions

    beginning of year $12,973,452 · end of year $14,791,108

  • 28 · Net assets with donor restrictions

    beginning of year $25,979,252 · end of year $27,766,318

Mission and programs · 2023

Mission

Jewish summer camp is the enduring and irreplaceable connection and community that strengthens Jewish identity, develops Jewish leadership, and ensures a Jewish future. Foundation for Jewish camp (FJC) is the only nonprofit whose singular mission is to grow, support and strengthen the Jewish camp movement. We leverage more than $15 million of philanthropic giving annually to scale programs and resources that benefit more than 300 Jewish day and overnight camps across North America, impacting over 150,000 youth, 1,700 Jewish professionals and 25,000 seasonal staff each summer. As the central advocate and resource for Jewish camp to thrive - and when times are tough - survive, FJC works with Jewish camps and summer experiences from all streams of Jewish belief and practice to promote excellence in their management, programs, and enrollment by providing thought leadership, professional development, research/data, funding, and inspiring innovation.

Activities or mission (Part I)

TO BUILD A STRONG JEWISH FUTURE THROUGH TRANSFORMATIVE JEWISH SUMMERS.

  • YEDID NEFESH - Foundation for Jewish Camp's Yedid Nefesh (Beloved Soul) initiative launched in 2019 with a visionary gift from The Marcus Foundation to nurture mental, emotional, social, and spiritual health (MESSH) at Jewish camps. Prior to the Covid-19 pandemic and current youth mental health crisis, more than 90 camps applied for the initial cohort of 30, indicating this as a clear need and priority for camps. Over the years, as youth mental health needs reach crisis levels, The Marcus Foundation increased its financial support from $3M over four years to $5M expanding the program across seven years. In 2021, UJA-Federation of New York provided funding to offer the program at 8 local day camps. They paved the way for Jewish Federation of Greater Los Angeles to follow suit in 2022, funding the program at an additional 3 camps in the southern California region. To date there are three cohorts made up of 102 Jewish day and overnight camps. Each camp receives four years of financial and programmatic support to address MESSH in holistic ways. The total amount a camp may receive over four years is $36,500 for: hiring a qualified mental health professional on their staff, enhancing and expanding counselor training, integrating new proactive wellness programming into activity areas, and developing outreach initiatives to decrease stigma around mental health in their community year-round. Camp leadership and mental health professionals participate in learning throughout the year, including a monthly Community of Practice and yearly in-person conference. An advisory group of mental health experts, researchers, and educators meet quarterly and create resources available to camp staff. The initiative also includes a fellowship program enabling graduate students pursuing careers in mental health to spend a summer learning on-the-job at a camp, accessing mentorship, benefiting from weekly professional development as a cohort, and receiving a stipend to supplement their summer camp salary - all in an effort to build a talent pipeline as the shortage of qualified mental health professionals continues across North America. For many people, Jewish camp provides a place to feel safe and uniquely empowered to embrace their whole selves. The growing awareness and evolving complexity of mental health challenges in our society necessitates camps be equipped with enhanced staffing and training at all levels to ensure proactive support for the mental health needs of every community member. Through these efforts, we can build stronger, more inclusive, and more resilient communities year-round.

    Expenses $1,928,067 · Grants $1,085,291

  • CORNERSTONE - Foundation for Jewish Camp's Cornerstone Fellowship was initiated in 2003 to help camps retain experienced bunk counselors and to capitalize on their influence to refresh and enhance the Jewish experience at camp. In fall of 2022, a consortium of four funders (The Marcus Foundation, Crown Family Philanthropies, Morningstar Foundation and an anonymous national funder) agreed to new multi-year funding for the Cornerstone fellowship through 2025. Since inception, Cornerstone has provided over 6,500 participants with a meaningful professional development program worthy of putting on their resumes and an experience for which staff vie to participate. For those camps involved for multiple years, Cornerstone participation has become a highly desired Fellowship for camp staff. Each year, participating camps nominate exemplary returning counselors and specialists as fellows and send them to a 5-day seminar in the spring. The 2023 Cornerstone Fellowship was held in May 2023 and included close to 500 participants. Accompanying the fellows is one member of the camp leadership team, the Cornerstone supervisor, who mentors the fellows and continues their training at camp. Most of these supervisors are in their 20's and 30's. Recognizing the opportunity to provide a rich Jewish and professional learning experience for supervisors, the seminar aims to help supervisors gain an immeasurable sense of themselves as Jewish leaders and community participants. All participants have come to regard Cornerstone as a premier professional development and Jewish educational opportunity that has a profound and lasting impact.

    Expenses $1,715,910

  • Yashar - The Yashar Initiative is a $12 million program generously funded by the Harry and Jeanette Weinberg Foundation. The goal of the initiative is to increase accessibility for campers and staff with disabilities at Jewish summer day and overnight camps. According to a 2013 Foundation for Jewish Camp Survey, camp professionals highlighted two areas, among others, in which they required support to better serve children with disabilities: their need for funding for capital improvements to increase accessibility, and training for staff. This initiative provides day and overnight camps with essential support in both of these areas, and provides funding for professional development, staff training, research, and evaluation. The first round of grant applications opened in winter 2018 and in 2022, we distributed the fourth and final round of grants with 15 camps receiving funding. Over four rounds, 53 grants were distributed to 46 camps. Each camp received a capital grant ranging in value from $25,000 to $300,000 in addition to a capacity-building grant ranging in value from $20,000 to $30,000. Camps are also required to attend several trainings throughout the year. In 2023, FJC continued to evaluate the impact of Yashar grantees, and provided ongoing training and support. FJC continues to administer the grant as camps finish their capital projects.

    Expenses $1,315,478 · Grants $738,000

  • RSJ Engagement

    Expenses $1,069,879 · Grants $424,415

  • Small Communities Incentive Program

    Expenses $862,227

  • One Happy Camper

    Expenses $811,921 · Grants $166,600

  • Family Camp

    Expenses $613,113 · Grants $194,905

  • Regional Offices

    Expenses $500,381 · Grants $67,800

  • Innovation Programs

    Expenses $402,747 · Grants $206,050

  • Study of Character Dev at Jewish Camps

    Expenses $351,907 · Grants $52,200

  • Competitive Edge

    Expenses $302,164 · Grants $73,519

  • Diversity, Equity & Inclusion

    Expenses $293,544 · Grants $47,000

  • Chabad Initiative

    Expenses $220,194 · Grants $75,000

  • Scholarships & Pass-throughs

    Expenses $216,694 · Grants $145,180

  • NY Common Ground

    Expenses $205,032 · Grants $18,178

  • Long Island Professional Development

    Expenses $195,287

  • Israel-American Campers Research

    Expenses $188,327

  • Camper & Staff Satisfaction Insight Survey

    Expenses $159,171 · Revenue $129,500

  • Machane Olami

    Expenses $69,549 · Grants $10,352

  • Safety, Respect & Equity

    Expenses $54,798 · Revenue $4,000

  • Technology grants

    Expenses $28,674

  • Yitro

    Expenses $28,099

  • Building Loan Program

    Expenses $26,266

  • Counselor Innovation

    Expenses $25,403

  • Exec. Leadership Instit. IV

    Expenses $21,727

  • Leaders Assembly-Biennial Field-Wide Conf

    Expenses $16,026

  • Camp Management

    Expenses $15,440

  • Talent Compass

    Expenses $14,143

  • Day Camp Scholarship

    Expenses $13,133

  • Other Programming

    Expenses $20,611

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Jeremy J Fingerman

    Chief Executive Officer

    Total calculated
    $642,692
    From this org
    $519,007
    From related orgs
    $0
    Other
    $123,685
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $414,007
    Bonus
    $105,000
    Other
    $0
    Deferred
    $84,900
    Nontaxable benefits
    $38,785
    Filer's total
    $642,692

  • Jamie Simon

    Chief Program Off. (EFF. 1/23)

    Total calculated
    $269,585
    From this org
    $228,572
    From related orgs
    $0
    Other
    $41,013
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $228,572
    Bonus
    $0
    Other
    $0
    Deferred
    $6,880
    Nontaxable benefits
    $34,133
    Filer's total
    $269,585

  • Robert Harris

    Dir, SE Region & Israel Init.

    Total calculated
    $248,047
    From this org
    $204,859
    From related orgs
    $0
    Other
    $43,188
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $197,859
    Bonus
    $7,000
    Other
    $0
    Deferred
    $6,297
    Nontaxable benefits
    $36,891
    Filer's total
    $248,047

  • Julie Wolpov

    VP, Advancement (EFF. 3/23)

    Total calculated
    $211,768
    From this org
    $178,651
    From related orgs
    $0
    Other
    $33,117
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $178,651
    Bonus
    $0
    Other
    $0
    Deferred
    $5,481
    Nontaxable benefits
    $27,636
    Filer's total
    $211,768

  • Nila Rosen

    Dir, Learning & Evaluation

    Total calculated
    $201,380
    From this org
    $159,546
    From related orgs
    $0
    Other
    $41,834
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,546
    Bonus
    $4,000
    Other
    $0
    Deferred
    $4,889
    Nontaxable benefits
    $36,945
    Filer's total
    $201,380

  • Corey Cutler

    Sr Dir, Development

    Total calculated
    $196,868
    From this org
    $177,847
    From related orgs
    $0
    Other
    $19,021
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $174,847
    Bonus
    $3,000
    Other
    $0
    Deferred
    $5,364
    Nontaxable benefits
    $13,657
    Filer's total
    $196,868

  • Rebecca Kahn

    Sr Dir, Field Expansion

    Total calculated
    $190,529
    From this org
    $171,634
    From related orgs
    $0
    Other
    $18,895
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $169,634
    Bonus
    $2,000
    Other
    $0
    Deferred
    $5,238
    Nontaxable benefits
    $13,657
    Filer's total
    $190,529

  • Julie Finkelstein

    Sr Dir, Prog Stratgy & Innov

    Total calculated
    $186,948
    From this org
    $168,207
    From related orgs
    $0
    Other
    $18,741
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $166,207
    Bonus
    $2,000
    Other
    $0
    Deferred
    $5,108
    Nontaxable benefits
    $13,633
    Filer's total
    $186,948

  • Elisabeth Rimaud Williams

    SR Dir, Fin & Admin(thru 7/23)

    Total calculated
    $120,388
    From this org
    $120,117
    From related orgs
    $0
    Other
    $271
    Hours/week
    40

  • Matthew Levitt

    Sr Dir, Fin&Tech (EFF. 12/23)

    Total calculated
    $10,065
    From this org
    $6,847
    From related orgs
    $0
    Other
    $3,218
    Hours/week
    40

  • James Heeger

    Chair, Board of Directors

    Total calculated
    $0
    Hours/week
    5

  • Mark Silberman

    Vice-President

    Total calculated
    $0
    Hours/week
    2

  • Jeffrey Wolman

    Vice-President

    Total calculated
    $0
    Hours/week
    2

  • Randall Kaplan

    Treasurer

    Total calculated
    $0
    Hours/week
    5

  • Scott Brody

    Assistant Treasurer

    Total calculated
    $0
    Hours/week
    2

  • Shelley Niceley Groff

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • Diane C Zack

    Assistant Secretary

    Total calculated
    $0
    Hours/week
    2

  • Rich Biller

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Stacie Brockman

    Board Member (eff. 1/23)

    Total calculated
    $0
    Hours/week
    1

  • Julie Eisen

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Alison Lebovitz

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Marcia Weiner Mankoff

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Judy Neuman

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Rabbi Rex Perlmeter

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Julie Beren Platt

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Michael Polowin

    Board Member (THRU 6/23)

    Total calculated
    $0
    Hours/week
    1

  • Rebecca Raphael

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Susan Sacks

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Diane Schilit

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Anita H Siegal

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • JEFFREY M SKIER

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • JIM SOKOLOVE

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • JEFFREY M SOLOMON

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • SHAWNA GOODMAN SONE

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • JOE TEPLOW

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1

  • ELISA SPUNGEN BILDNER

    Co-Chair, Board of Trustees

    Total calculated
    $0
    Hours/week
    2

  • ROB BILDNER

    CO-CHAIR, BOARD OF TRUSTEES

    Total calculated
    $0
    Hours/week
    2

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 · 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)

PART I, LINE 4B:
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).
PART I, LINE 7:
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 2023 FOR THE PRIOR YEAR (2022) 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

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
14 August 2024
IRS schema version
2023v5.1
Source object
202432279349303353

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