Civic Intelligence

Eli and Bessie Cohen Camps

EIN 04-6152862 • 501(c)3 • Wellesley, MA

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 can 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

78th percentile

0.46x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

77th percentile

0.57x

Higher debt load relative to revenue than 77% of similar nonprofits.

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

Net Margin

32nd percentile

-1.8%

Higher net margin than 32% 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

20th percentile

-4.0%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

49th percentile

6.4%

Faster revenue growth than 49% of similar nonprofits.

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

Assets

Down

$9,574,587

Down $845,825 (-8.1%) from 2024

Liabilities

Down

$4,430,279

Down $157,946 (-3.4%) from 2024

Net Assets

Down

$5,144,308

Down $687,879 (-12%) from 2024

Revenue

Up

$7,820,398

Up $905,013 (+13%) from 2024

Expenses

Up

$7,957,289

Up $282,816 (+3.7%) from 2024

Net Income

Up

-$136,891

Up $622,197 (+82%) from 2024

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $5,831,505Liabilities 2011: $2,175,158Net Assets 2011: $3,656,3472011Assets 2012: $5,831,789Liabilities 2012: $2,104,213Net Assets 2012: $3,727,5762012Assets 2013: $5,552,429Liabilities 2013: $2,158,350Net Assets 2013: $3,394,0792013Assets 2014: $5,519,548Liabilities 2014: $1,923,628Net Assets 2014: $3,595,9202014Assets 2015: $6,736,031Liabilities 2015: $1,817,076Net Assets 2015: $4,918,9552015Assets 2016: $7,293,679Liabilities 2016: $1,683,010Net Assets 2016: $5,610,6692016Assets 2017: $8,569,634Liabilities 2017: $1,850,131Net Assets 2017: $6,719,5032017Assets 2018: $9,331,406Liabilities 2018: $1,706,398Net Assets 2018: $7,625,0082018Assets 2019: $9,795,081Liabilities 2019: $1,702,325Net Assets 2019: $8,092,7562019Assets 2020: $10,147,175Liabilities 2020: $3,520,927Net Assets 2020: $6,626,2482020Assets 2021: $10,131,371Liabilities 2021: $2,639,373Net Assets 2021: $7,491,9982021Assets 2022: $10,639,534Liabilities 2022: $3,735,429Net Assets 2022: $6,904,1052022Assets 2023: $10,388,707Liabilities 2023: $3,789,954Net Assets 2023: $6,598,7532023Assets 2024: $10,420,412Liabilities 2024: $4,588,225Net Assets 2024: $5,832,1872024Assets 2025: $9,574,587Liabilities 2025: $4,430,279Net Assets 2025: $5,144,3082025

Highlighted filing

2025

Assets$9,574,587
Liabilities$4,430,279
Net Assets$5,144,308

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2011: $3,849,651Expenses 2011: $3,952,342Net Income 2011: -$102,6912011Expenses 2012: $4,059,3842012Revenue 2013: $4,261,484Expenses 2013: $4,728,116Net Income 2013: -$466,6322013Revenue 2014: $4,787,019Expenses 2014: $4,706,243Net Income 2014: $80,7762014Revenue 2015: $6,373,660Expenses 2015: $5,052,254Net Income 2015: $1,321,4062015Revenue 2016: $5,749,061Expenses 2016: $5,178,885Net Income 2016: $570,1762016Revenue 2017: $6,383,584Expenses 2017: $5,405,230Net Income 2017: $978,3542017Revenue 2018: $6,688,145Expenses 2018: $5,877,082Net Income 2018: $811,0632018Revenue 2019: $6,606,964Expenses 2019: $6,150,139Net Income 2019: $456,8252019Revenue 2020: $1,188,116Expenses 2020: $2,770,560Net Income 2020: -$1,582,4442020Revenue 2021: $5,324,305Expenses 2021: $4,724,044Net Income 2021: $600,2612021Revenue 2022: $7,379,117Expenses 2022: $7,600,478Net Income 2022: -$221,3612022Revenue 2023: $6,907,598Expenses 2023: $7,394,042Net Income 2023: -$486,4442023Revenue 2024: $6,915,385Expenses 2024: $7,674,473Net Income 2024: -$759,0882024Revenue 2025: $7,820,398Expenses 2025: $7,957,289Net Income 2025: -$136,8912025

Highlighted filing

2025

Revenue$7,820,398
Expenses$7,957,289
Net Income-$136,891

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.57$4.43$5.14$7.82$7.96$0.14
2024Detailed filing. Detailed filing data is available for this year.$10.4$4.59$5.83$6.92$7.67$0.76
2023Detailed filing. Detailed filing data is available for this year.$10.4$3.79$6.60$6.91$7.39$0.49
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$3.74$6.90$7.38$7.60$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$2.64$7.49$5.32$4.72$0.60
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$3.52$6.63$1.19$2.77$1.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.80$1.70$8.09$6.61$6.15$0.46
2018Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$9.33$1.71$7.63$6.69$5.88$0.81
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.57$1.85$6.72$6.38$5.41$0.98
2016Detailed filing. Detailed filing data is available for this year.$7.29$1.68$5.61$5.75$5.18$0.57
2015Detailed filing. Detailed filing data is available for this year.$6.74$1.82$4.92$6.37$5.05$1.32
2014Detailed filing. Detailed filing data is available for this year.$5.52$1.92$3.60$4.79$4.71$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.55$2.16$3.39$4.26$4.73$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.83$2.10$3.73$4.06
2011Summary only. Only limited summary data is available for this year.$5.83$2.18$3.66$3.85$3.95$0.10
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
$8,487,161
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 can 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.

Promote personal growth, social skills, appreciation of jewish life, and understanding of israel.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,529,910$6,599,341▲ $69,431
Other Notes and Loans Receivable, Net$1,930,049$1,381,095▼ $548,954
Investments in Publicly Traded Securities$1,191,801$0▼ $1,191,801
Savings and Temporary Cash Investments$1,698$1,093,853▲ $1,092,155
Cash and Non-Interest-Bearing Accounts$700,994$376,488▼ $324,506
Accounts Receivable$31,885$67,554▲ $35,669
Prepaid Expenses and Deferred Charges$7,915$10,692▲ $2,777
Total Assets$10,420,412$9,574,587▼ $845,825
Other Assets Total$26,160$45,564▲ $19,404
Liabilities
Accounts Payable and Accrued Expenses$2,915,135$2,794,249▼ $120,886
Mortgage Notes Payable Secured by Investment Property$1,247,940$1,211,282▼ $36,658
Deferred Revenue$425,150$424,748▼ $402
Total Liabilities$4,588,225$4,430,279▼ $157,946
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,782,003$5,115,789▼ $666,214
Net Assets With Donor Restrictions$50,184$28,519▼ $21,665
Total Net Assets Fund Balance$5,832,187$5,144,308▼ $687,879
Total Liabilities and Net Assets / Fund Balance$10,420,412$9,574,587▼ $845,825

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,499,150$7,011,937$11,511,087
Other Land Buildings$854,816$1,890,895$2,745,711
Equipment$811,031$1,626,570$2,437,601
Land$434,344-$434,344
Leasehold Improvements$0$7,671$7,671
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Amy CoranCamp Director - Pembroke-$128,464$128,464
Anna ReddingtonAccounting ManagerPT$126,306$126,306

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$878,810
Program Service Revenue
$6,282,903
Investment Income
$619,402
Other Revenue
$39,283
All Other Contributions
$878,810
Change in Net Assets
$-136,891

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,557,112
Revenue Not Reported on Financial Statements
$263,286
Revenue Not Reported on Form 990
$-550,988
Other Revenue Adjustments
$263,286
Total Revenue per Audited Statements
$7,006,124
Total Revenue per Form 990
$7,820,398
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,822,415
Salaries, Compensation, and Employee Benefits$2,870,274
Total Fundraising Expense$338,436
Grants and Similar Amounts Paid$264,600
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,238,000$918,678$171,513$2,328,191
Occupancy$568,012$104,756$4,191$676,959
Depreciation Depletion$623,774--$623,774
Fees for Services Other$485,937$62,781-$548,718
All Other Expenses$208,778$19,313$61,457$289,548
Grants to Domestic Individuals$264,600--$264,600
Current Officers, Directors, Trustees, and Key Employees-$199,902$49,975$249,877
Insurance$224,211--$224,211
Interest$171,302--$171,302
Payroll Taxes$65,402$85,074$16,890$167,366
Other Expenses$134,403$47,291-$134,403
Other Employee Benefits$57,734$53,758$13,348$124,840
Advertising$100,683-$21,062$121,745
Travel$119,622--$119,622
Information Technology$11,236$47,915-$59,151
Conferences and Meetings$33,757--$33,757
Fees for Services Accounting-$27,800-$27,800
Office Expenses$12,765$11,942-$24,707
Fees for Services Legal-$5,062-$5,062
Total Functional Expenses$6,034,581$1,584,272$338,436$7,957,289

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$7,957,289
Total Expenses per Audited Statements$7,694,003
Expenses per Audited Statements$7,692,689
Expenses Not Reported on Financial Statements$264,600
Other Expense Adjustments$264,600
Expenses Not Reported on Form 990$1,314
International Activity

International Summary

Offices
0
Employees
1
Spending
$741,594

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$741,594
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
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
04-6152862
Phone
7814892070
Address
888 WORCESTER STREET 350, WELLESLEY, MA 02482

Signing Officer

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

Organization Details

Principal Officer
Ben Portnoy
Formed
1944
Legal Domicile
Nh
Voting Board Members
15
Independent Board Members
12
Employees
329
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: program service expenses 485,937. Management and general expenses 62,781. Fundraising expenses 0. Total expenses 548,718.

Form 990, Part IX, Line 24E

Laundry: program service expenses 89,708. Management and general expenses 0. Fundraising expenses 0. Total expenses 89,708. Development expense: program service expenses 0. Management and general expenses 0. Fundraising expenses 61,457. Total expenses 61,457. Pilot: program service expenses 48,200. Management and general expenses 3,000. Fundraising expenses 0. Total expenses 51,200. Kadima program: program service expenses 40,229. Management and general expenses 0. Fundraising expenses 0. Total expenses 40,229. Licenses, fees, taxes, and dues: program service expenses 4,295. Management and general expenses 16,313. Fundraising expenses 0. Total expenses 20,608. Yearbook: program service expenses 14,329. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,329. Training: program service expenses 8,527. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,527. Credit loss: program service expenses 2,243. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,243. Elective programs expense: program service expenses 1,247. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,247.

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 - $264,600 loss on sale of assets - -$1,314

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Loss on sale of assets - $1,314

PART XII, LINE 4B - OTHER ADJUSTMENTS:

FINANCIAL AID - $264,600

Raw XML AppendixShowing 400 of 785 raw XML fields

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/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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