Civic Intelligence

Eli and Bessie Cohen Camps of Massachusetts Inc.

EIN 04-6003680 • 501(c)3 • Wellesley, MA

Pub. 78 Eligible

Profile

Through positive summer camping experiences at its camps and the dor l'dor leadership program, the eli and bessie cohen camps' mission is to promote personal growth and social skills, appreciation of the jewish way of life, and understanding of the people and land of israel in a supportive and fun environment. These programs enrich children's lives by encouraging them to be comfortable and confident in themselves so that they connect positively with others and the world they live in, leave camp determined to sustain judaism and the jewish people, and be committed to contributing responsibly to their world.

888 Worcester Street 350Wellesley, MA 02482

www.cohencamps.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.31x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

74th percentile

0.49x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

27th percentile

-2.1%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Revenue Growth

65th percentile

16%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$6,830,681

Down $661,806 (-8.8%) from 2024

Liabilities

Down

$2,149,752

Down $527,891 (-20%) from 2024

Net Assets

Down

$4,680,929

Down $133,915 (-2.8%) from 2024

Operations
Liabilities / Revenue74th percentileNet Margin63rd percentile

Revenue

Up

$4,375,767

Up $967,321 (+28%) from 2024

Expenses

Up

$3,880,651

Up $384,492 (+11%) from 2024

Net Income

Up

$495,116

Up $582,829 (+664%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,390,471Liabilities 2011: $931,293Net Assets 2011: $4,459,1782011Assets 2012: $5,531,001Liabilities 2012: $837,824Net Assets 2012: $4,693,1772012Assets 2013: $5,702,281Liabilities 2013: $732,912Net Assets 2013: $4,969,3692013Assets 2014: $5,721,928Liabilities 2014: $647,317Net Assets 2014: $5,074,6112014Assets 2015: $5,943,866Liabilities 2015: $810,818Net Assets 2015: $5,133,0482015Assets 2016: $6,376,751Liabilities 2016: $1,097,328Net Assets 2016: $5,279,4232016Assets 2017: $6,069,486Liabilities 2017: $717,721Net Assets 2017: $5,351,7652017Assets 2018: $6,192,628Liabilities 2018: $892,525Net Assets 2018: $5,300,1032018Assets 2019: $6,775,766Liabilities 2019: $1,905,728Net Assets 2019: $4,870,0382019Assets 2020: $7,369,513Liabilities 2020: $3,141,677Net Assets 2020: $4,227,8362020Assets 2021: $7,625,011Liabilities 2021: $2,436,006Net Assets 2021: $5,189,0052021Assets 2022: $7,135,826Liabilities 2022: $2,300,626Net Assets 2022: $4,835,2002022Assets 2023: $7,119,618Liabilities 2023: $2,263,678Net Assets 2023: $4,855,9402023Assets 2024: $7,492,487Liabilities 2024: $2,677,643Net Assets 2024: $4,814,8442024Assets 2025: $6,830,681Liabilities 2025: $2,149,752Net Assets 2025: $4,680,9292025

Highlighted filing

2025

Assets$6,830,681
Liabilities$2,149,752
Net Assets$4,680,929
Open 2025 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,330,338Expenses 2011: $2,205,354Net Income 2011: $124,9842011Expenses 2012: $2,297,3352012Revenue 2013: $2,463,206Expenses 2013: $2,382,459Net Income 2013: $80,7472013Revenue 2014: $2,391,554Expenses 2014: $2,481,195Net Income 2014: -$89,6412014Revenue 2015: $2,608,147Expenses 2015: $2,492,961Net Income 2015: $115,1862015Revenue 2016: $2,582,988Expenses 2016: $2,649,561Net Income 2016: -$66,5732016Revenue 2017: $2,373,492Expenses 2017: $2,561,542Net Income 2017: -$188,0502017Revenue 2018: $2,449,362Expenses 2018: $2,720,465Net Income 2018: -$271,1032018Revenue 2019: $2,387,657Expenses 2019: $2,822,369Net Income 2019: -$434,7122019Revenue 2020: $525,740Expenses 2020: $1,266,632Net Income 2020: -$740,8922020Revenue 2021: $2,965,179Expenses 2021: $2,229,312Net Income 2021: $735,8672021Revenue 2022: $3,066,249Expenses 2022: $3,100,474Net Income 2022: -$34,2252022Revenue 2023: $3,278,404Expenses 2023: $3,409,333Net Income 2023: -$130,9292023Revenue 2024: $3,408,446Expenses 2024: $3,496,159Net Income 2024: -$87,7132024Revenue 2025: $4,375,767Expenses 2025: $3,880,651Net Income 2025: $495,1162025

Highlighted filing

2025

Revenue$4,375,767
Expenses$3,880,651
Net Income$495,116
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,830,681
Liabilities
$2,149,752
Net assets
$4,680,929
Revenue
$4,375,767
Expenses
$3,880,651
Net income
$495,116
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.83$2.15$4.68$4.38$3.88$0.50
2024Detailed filing. Detailed filing data is available for this year.$7.49$2.68$4.81$3.41$3.50$0.09
2023Detailed filing. Detailed filing data is available for this year.$7.12$2.26$4.86$3.28$3.41$0.13
2022Detailed filing. Detailed filing data is available for this year.$7.14$2.30$4.84$3.07$3.10$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.63$2.44$5.19$2.97$2.23$0.74
2020Detailed filing. Detailed filing data is available for this year.$7.37$3.14$4.23$0.53$1.27$0.74
2019Detailed filing. Detailed filing data is available for this year.$6.78$1.91$4.87$2.39$2.82$0.43
2018Detailed filing. Detailed filing data is available for this year.$6.19$0.89$5.30$2.45$2.72$0.27
2017Detailed filing. Detailed filing data is available for this year.$6.07$0.72$5.35$2.37$2.56$0.19
2016Detailed filing. Detailed filing data is available for this year.$6.38$1.10$5.28$2.58$2.65$0.07
2015Detailed filing. Detailed filing data is available for this year.$5.94$0.81$5.13$2.61$2.49$0.12
2014Detailed filing. Detailed filing data is available for this year.$5.72$0.65$5.07$2.39$2.48$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.70$0.73$4.97$2.46$2.38$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.53$0.84$4.69$2.30
2011Summary only. Only limited summary data is available for this year.$5.39$0.93$4.46$2.33$2.21$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 11, 2026
Return Version
2024v5.5
Gross Receipts
$5,100,878
Mission and Program Overview

Mission

Through positive summer camping experiences at its camps and the dor l'dor leadership program, the eli and bessie cohen camps' mission is to promote personal growth and social skills, appreciation of the jewish way of life, and understanding of the people and land of israel in a supportive and fun environment. These programs enrich children's lives by encouraging them to be comfortable and confident in themselves so that they connect positively with others and the world they live in, leave camp determined to sustain judaism and the jewish people, and be committed to contributing responsibly to their world.

To promote personal growth, appreciation of jewish life, and an understanding of israel

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$2,912,141$2,830,190▼ $81,951
Land, Buildings, and Equipment, Net$2,640,970$2,799,345▲ $158,375
Investments in Publicly Traded Securities$1,271,127$0▼ $1,271,127
Savings and Temporary Cash Investments$2,422$664,370▲ $661,948
Cash and Non-Interest-Bearing Accounts$273,521$193,874▼ $79,647
Accounts Receivable$6,976$44,087▲ $37,111
Prepaid Expenses and Deferred Charges$7,232$1,700▼ $5,532
Pledges and Grants Receivable$1,500$0▼ $1,500
Total Assets$7,492,487$6,830,681▼ $661,806
Other Assets Total$376,598$297,115▼ $79,483
Liabilities
Accounts Payable and Accrued Expenses$2,047,492$1,477,278▼ $570,214
Deferred Revenue$252,846$301,352▲ $48,506
Other Liabilities$375,489$292,468▼ $83,021
Mortgage Notes Payable Secured by Investment Property$1,816$78,654▲ $76,838
Total Liabilities$2,677,643$2,149,752▼ $527,891
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,780,106$4,673,420▼ $106,686
Net Assets With Donor Restrictions$34,738$7,509▼ $27,229
Total Net Assets Fund Balance$4,814,844$4,680,929▼ $133,915
Total Liabilities and Net Assets / Fund Balance$7,492,487$6,830,681▼ $661,806

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,943,121$2,983,190$4,926,311
Other Land Buildings$510,231$1,273,443$1,783,674
Equipment$249,407$877,099$1,126,506
Land$96,586-$96,586
Leasehold Improvements$0$4,222$4,222
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan I CohenPresidentPT$343,228$50,562$393,790
Benjamin PortnoyExecutive DirectorPT$213,518$352$213,870
Barbara StevensDevelopment DirectorPT$169,000$13,293$182,293
Amy CoranCamp Director - PembrokeFT$115,191$13,273$128,464
Anna ReddingtonAccounting ManagerPT$125,954$352$126,306

Board Members and Trustees

NameTitle
Dr Renee GoldbergChairperson
Aaron CooperDirector
Alison TeresDirector
Daniella LevineDirector
Geoff KupfershmidDirector
Jake GrossmanDirector
Jeff BlasbalgDirector
Jon WassermanDirector
Kim StoneDirector
Laura ZaksDirector
Lynne WalderDirector
Paul GreenbergDirector
Adina Cohen ZieglerClerk/secretary
Etahn M CohenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$272,703
Program Service Revenue
$3,262,055
Investment Income
$723,668
Other Revenue
$117,341
All Other Contributions
$272,703
Change in Net Assets
$495,116

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$54,672Fair Market Value (FMV)
Other Non Cash Contri Table8$6,211Fair Market Value (FMV)
Total Noncash Contributions9$60,883-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,228,441
Revenue Not Reported on Financial Statements
$147,326
Revenue Not Reported on Form 990
$-629,031
Other Revenue Adjustments
$147,326
Total Revenue per Audited Statements
$3,599,410
Total Revenue per Form 990
$4,375,767
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,395,065
Salaries, Compensation, and Employee Benefits$1,338,260
Total Fundraising Expense$165,035
Grants and Similar Amounts Paid$147,326
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$422,056$571,533$88,355$1,081,944
Occupancy$355,214$124,120$2,159$481,493
Fees for Services Other$190,985$87,910-$278,895
Depreciation Depletion$264,945--$264,945
Grants to Domestic Individuals$147,326--$147,326
Current Officers, Directors, Trustees, and Key Employees-$102,980$25,745$128,725
Insurance$114,090--$114,090
All Other Expenses$73,335$7,476$32,684$113,495
Payroll Taxes$12,192$49,656$8,701$70,549
Other Expenses$70,265$20,067-$70,265
Interest$66,036--$66,036
Other Employee Benefits$16,838$32,813$7,391$57,042
Advertising$55,909--$55,909
Travel$42,584--$42,584
Information Technology$4,981$24,632-$29,613
Office Expenses$19,214$2,778-$21,992
Fees for Services Accounting-$14,550-$14,550
Conferences and Meetings$12,944--$12,944
Fees for Services Legal-$5,914-$5,914
Total Functional Expenses$2,671,187$1,044,429$165,035$3,880,651

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,880,651
Expenses per Audited Statements$3,733,325
Total Expenses per Audited Statements$3,733,325
Expenses Not Reported on Financial Statements$147,326
Other Expense Adjustments$147,326
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
1
Spending
$354,628

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
IsraelProgram Services (cit Expense)Jewish Homeland Experience01$354,628
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$292,468
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Etahn cohen, jonathan cohen, and adina cohen ziegler are siblings. Renee goldberg and paul greenberg are married. There are no business relationships.”

Form 990, Part VI, Section B, Line 11B

“The form 990 was reviewed by the audit and finance committee in detail prior to filing. Questions were addressed to the preparer and resolved timely. A final draft version of the return was provided to the full board prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy covers the board of directors, any officers, and any board committee members. The board requires each potential conflict party to execute an annual disclosure statement and acknowledgement of the corporation's conflict of interest policy. Financial interests greater than $500 and pecuniary benefits at $5,000 within a fiscal year are reviewed by the board of directors.”

Form 990, Part VI, Section B, Line 15

“The salaries of all officers are reviewed and approved annually by the entire board. Comparable data is used to ensure salaries do not exceed the norm for similar positions within the industry.”

Form 990, Part VI, Section C, Line 19

“The organization's form 990 is available online at www.guidestar.org. Governing documents and conflict of interest policies are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Eli and Bessie Cohen Camps
EIN
04-6003680
Phone
7814892070
Address
888 WORCESTER STREET 350, WELLESLEY, MA 02482

Signing Officer

Name
Ben Portnoy
Title
Executive Director
Phone
7814892070
Signed
2026-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Portnoy
Formed
1944
Legal Domicile
Ma
Voting Board Members
15
Independent Board Members
12
Employees
149
Volunteers
15

Preparer

Firm
Nathan Wechsler & Company Pa
Address
70 COMMERCIAL STREET 4TH FLOOR, CONCORD, NH 03301
Preparer
Melissa a Biron
Phone
6032245357
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other fees: program service expenses 190,985. Management and general expenses 87,910. Fundraising expenses 0. Total expenses 278,895.”

Form 990, Part IX, Line 24E

“Laundry: program service expenses 43,895. Management and general expenses 0. Fundraising expenses 0. Total expenses 43,895. Development expenses: program service expenses 0. Management and general expenses 0. Fundraising expenses 32,684. Total expenses 32,684. Pilot: program service expenses 9,500. Management and general expenses 1,545. Fundraising expenses 0. Total expenses 11,045. Licenses, fees, taxes, and dues: program service expenses 4,170. Management and general expenses 5,931. Fundraising expenses 0. Total expenses 10,101. Yearbook: program service expenses 8,859. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,859. Professional development: program service expenses 5,411. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,411. Credit loss: program service expenses 1,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,500.”

FORM 990, PART XII, LINE 2C:

“No change from prior years.”

Financial Statement Notes

PART X, LINE 2:

“The organization has adopted the provisions of fasb asc 740, accounting for uncertainty in income taxes. Accordingly, management has evaluated the organization's tax positions and concluded the organization had maintained its tax-exempt status, does not have any significant unrelated business income and had taken no uncertain tax positions that require adjustment or disclosure in the financial statements. With few exceptions, the organization is no longer subject to income tax examinations by the u.s. Federal or state tax authorities for years before 2022.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“FINANCIAL AID 147,326”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“FINANCIAL AID - 147,326”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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