2015-09-09T08:18:19-07:00 2014-10-31 LEAF MIELE MANGANELLI FORTUNATO & ENGEL 310 PASSAIC AVE FAIRFIELD NJ 070042530 990 2013-11-01 131739934 BRONX HOUSE EMANUEL CAMPS INC BRON 9146938952 49 WEST 38TH STREET NEW YORK NY 10018 STUART GELFOND President 2015-09-09 true SCOTT HAGAMAN P00184266 9738089500 2013 2016-02-25 16:41:14Z STUART GELFOND 49 WEST 38TH STREET NEW YORK NY 10018 2137358 false false X WWW.BHECAMP.ORG X 1931 NY DOING BUSINESS AS "BERKSHIRE HILLS EISENBERG CAMP", THE ORGANIZATION'S MISSION IS TO ENHANCE CAMPER PERSONAL DEVELOPMENT THROUGH ITS PROGRAMS CONDUCTED IN NATURE'S SETTING AND EMPHASIZING JEWISH VALUES. THE ORGANIZATION FULFILLS ITS MISSION THROUGH THE WISDOM OF JEWISH TEACHING AND THE EXPERIENCE OF GROUP LIVING TO BUILD A COMMUNIITY THAT REFLECTS JEWISH VALUES, BUT WELCOMES PERSONS OF ALL FAITHS AS CAMPERS. 13 13 79 15 0 426343 553204 1534239 1584154 56 0 0 1960638 2137358 0 0 1014286 1043407 0 14902 874251 978763 1888537 2022170 72101 115188 1087406 1265152 184226 209137 903180 1056015 DOING BUSINESS AS "BERKSHIRE HILLS EISENBERG CAMP", THE ORGANIZATION'S MISSION IS TO ENHANCE CAMPER PERSONAL DEVELOPMENT THROUGH ITS PROGRAMS CONDUCTED IN NATURE'S SETTING AND EMPHASIZING JEWISH VALUES. THE ORGANIZATION FULFILLS ITS MISSION THROUGH THE WISDOM OF JEWISH TEACHING AND THE EXPERIENCE OF GROUP LIVING TO BUILD A COMMUNIITY THAT REFLECTS JEWISH VALUES, BUT WELCOMES PERSONS OF ALL FAITHS AS CAMPERS. false false 1226915 SUMMER CAMP - A CO-ED RESIDENTIAL SUMMER CAMP THAT SERVES CHILDREN AGES 7 TO 16. THE PROGRAM TEACHES, THROUGH THE WISDOM OF JEWISH VALUES AND THE EXPERIENCE OF GROUP LIVING, RESPECT, GIVING BACK, COMMUNITY, AND CHARITY. ALTHOUGH THE PROGRAM STRIVES TO REFLECT JEWISH VALUES, CHILDREN OF ALL FAITHS ARE WELCOME AS CAMPERS. 274 CAMPERS EXPERIENCED THE ORGANIZATION'S SUMMER CAMP PROGRAM IN THE SUMMER OF 2014. 681572 ADULT VACATION CENTER PROGRAM OFFERS SENIOR CITIZENS AN AFFORDABLE SUMMER VACATION IN A RURAL, COUNTRYSIDE CAMP. THIS PROGRAM PROMOTES PHYSICAL AND SPIRITUAL WELLNESS AND REJUVINATION. ATTENDEES, USUALLY IN THEIR 80S OR 90S, SPEND ONE TO TWO WEEKS AT OUR CAMP FACILITY WHERE THEY RECEIVE EXERCISE, NUTRITIOUS MEALS, AND JEWISH CULTURAL ENRICHMENT. 391 ATTENDEES EXPERIENCED THIS PROGRAM IN THE SUMMER OF 2014. 1908487 true true false false false false false false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false true 18 0 true 79 true false false false false false false false false 0 false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false X X X ADAM WEINSTEIN 9146938952 49 WEST 38TH STREET NEW YORK NY 10018 STUART GELFOND President 3.00 0.00 X X 0 0 0 WARREN EISENBERG Vice President 3.00 0.00 X X 0 0 0 JEFFREY WOLF Treasurer 3.00 0.00 X X 0 0 0 PERRY TISCHLER Secretary 3.00 0.00 X X 0 0 0 ELISA ALCABES Director 3.00 0.00 X 0 0 0 RON AXELRAD Director 3.00 0.00 X 0 0 0 MICHAEL B HOFFMAN Director 3.00 0.00 X 0 0 0 DAVID OLIWENSTEIN Director 3.00 0.00 X 0 0 0 BERNARD ROBERTS Director 3.00 0.00 X 0 0 0 MATTHEW SUSSER Director 3.00 0.00 X 0 0 0 DANIEL A THOMAS Director 3.00 0.00 X 0 0 0 JEFFREY WEISENFELD Director 3.00 0.00 X 0 0 0 MICHAEL LOEB Director 3.00 0.00 X 0 0 0 ADAM N WEINSTEIN Executive Dir. 40.00 0.00 X 169855 0 23319 169855 23319 1 false true false 0 553204 553204 CAMPER ACTIVITY FEES 134930 134930 ENROLLMENT FEES 1449224 1449224 1584154 0 0 0 0 0 0 0 0 0 2137358 1584154 0 0 0 0 191775 175801 13463 2511 0 679225 622646 47681 8898 34244 31391 2404 449 71980 65984 5053 943 66183 60670 4646 867 0 0 0 0 0 0 23191 11828 11363 27699 27699 7664 5557 2069 38 24062 22082 1664 316 0 24250 22286 1647 317 0 16482 16318 164 8102 8102 1476 1476 0 28621 27477 858 286 74582 73836 746 CAMP PROGRAMS AND ENTERTAINMEN 258404 258404 CAMP SUPPLIES 207131 207131 REPAIRS AND MAINTENANCE 99786 98788 998 SEASONAL HELP EXPENSE 80609 80609 96704 90402 6025 277 2022170 1908487 98781 14902 X 896965 252724 700197 25170 63608 15515 0 0 0 0 28634 27611 291802 47867 98199 243935 0 0 0 0 0 1087406 1265152 48787 70961 105724 117823 29715 20353 184226 209137 X 202986 1056015 700194 903180 1056015 1087406 1265152 115188 37647 X false true X true false X 313919 1145466 232440 426343 553204 2671372 1534496 1864958 1333149 1534239 1584154 7850996 0 0 0 1848415 3010424 1565589 1960582 2137358 10522368 0 0 10522368 993 695 288 56 2032 0 993 695 288 56 2032 0 0 1849408 3011119 1565877 1960638 2137358 10524400 0.99980 0.99960 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13727 13727 54280 6453 47827 64459 21039 43420 159336 20375 138961 243935 X 2137358 2137358 2137358 2022170 2022170 2022170 Part X : FIN48 Footnote The Organization accounts for uncertainty in income taxes using a recognition threshold of more-likely than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management has determined that there were no tax uncertainties that met the recognition threshold at the statement of financial position dates and no interest and penalties related to unrecognized tax benefits have been recognized in the Organizations financial statements. The Organization timely files federal Form 990 annually and the New York State annual registration as required. The Organization has no open filing years prior to October 31, 2011. No returns or registrations are presently under examination by the relevant authorities. X X false false false false false false false false false false ADAM N WEINSTEIN Executive Dir. 169855 23319 193174 Form 990, Part VI, Line 11b: Form 990 Review Process A DRAFT OF FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE OF THE BOARD OF TRUSTEES FOR REVIEW AND ANY CHANGES BEFORE FILING. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management FINANCE COMMITTE CONDUCTS AN ANNUAL COMPENSATION REVIEW OF EXECUTIVE DIRECTOR Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees IF APPLICABLE, THE FINANCE COMMITTEE WOULD CONDUCT AN ANNUAL REVIEW Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection FORM 990 IS ALSO AVAILABLE ON VARIOUS NOT FOR PROFIT WEBSITES SUCH AS GUIDESTAR.COM Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST LAND AND BUILDINGS The value of the approximately 600 acres of land owned by the Camp in addition to the value of the various residential, recreational, entertainment and dining facilities maintained on the Camps property have never been capitalized in the Organizations financial statements, which is a departure from GAAP. However, management does not believe that the unrecognized remaining book value of the land and the facilities built thereon at the statement of financial position dates would be material to the financial statements given the 80 plus years the Camp has owned the land and the significant length of time that has elapsed from the time the facilities were erected. RESTATEMENT OF OCTOBER 31, 2013 FINANCIAL STATEMENTS During the year ended October 31, 2014, management re-evaluated the prior implementation of its capitalization policy and identified certain assets with a net book value amounting to $47,420 at November 1, 2012 (based on their estimated useful lives at the date they were placed into service) which had been incorrectly expensed prior to November 1, 2012. Also at November 1, 2012, management noted that certain unrestricted net assets had been improperly classified as donor temporarily restricted net assets. As a result, management has restated the Organizations net assets at November 1, 2012 by increasing total net assets by $47,420 and classifying the entire balance of net assets at November 1, 2012 as unrestricted ($700,130 of which has been Board designated for reserve at that date). Following through on managements recognition of depreciable assets at November 1, 2012, the increase in net assets for the year ended October 31, 2013 was reduced by $9,773 from $72,101 to $62,328 primarily because of the restated increase in depreciation expense. Management also noted that the functional allocation of management and general expenses had been understated and misclassified as program services expense during the year ended October 31, 2013, and has been restated as noted below. In addition, during the process of restating the October 31, 2013 financial statements, management also noted a minor adjustment in the amortization of the note payable that also affected the balance of prepaid expenses. Lastly, there was no adjustment or recognition of income taxes related to the restatement of the Organizations October 31, 2013 financial statements.