Civic Intelligence

Cj Property Inc

EIN 27-1646095 • 501(c)3 • Atlanta, GA

Profile

Ownership of real estate used in summer camping program

Refreshing map…

1440 Spring St NWAtlanta, GA 30309

www.campjudaea.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.25x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

449.73x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

1st percentile

-1438%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

15th percentile

-7.8%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Assets

Down

$5,216,027

Down $710,996 (-12%) from 2022

Liabilities

Up

$6,498,660

Up $771,952 (+13%) from 2022

Net Assets

Down

-$1,282,633

Down $1,482,948 (-740%) from 2022

Revenue

Up

$14,450

Up $14,450 from 2022

Expenses

Down

$222,281

Down $17,219 (-7.2%) from 2022

Net Income

Up

-$207,831

Up $31,669 (+13%) from 2022

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $1,324,842Liabilities 2011: $0Net Assets 2011: $1,324,8422011Assets 2012: $1,992,280Liabilities 2012: $0Net Assets 2012: $1,992,2802012Assets 2013: $3,175,323Liabilities 2013: $1,254,538Net Assets 2013: $1,920,7852013Assets 2014: $3,591,496Liabilities 2014: $1,578,542Net Assets 2014: $2,012,9542014Assets 2015: $3,939,522Liabilities 2015: $2,166,355Net Assets 2015: $1,773,1672015Assets 2016: $4,210,836Liabilities 2016: $2,571,415Net Assets 2016: $1,639,4212016Assets 2017: $7,063,670Liabilities 2017: $5,530,682Net Assets 2017: $1,532,9882017Assets 2018: $6,849,276Liabilities 2018: $5,617,671Net Assets 2018: $1,231,6052018Assets 2019: $6,599,415Liabilities 2019: $5,617,671Net Assets 2019: $981,7442019Assets 2020: $6,438,041Liabilities 2020: $5,617,671Net Assets 2020: $820,3702020Assets 2021: $6,143,329Liabilities 2021: $5,703,514Net Assets 2021: $439,8152021Assets 2022: $5,927,023Liabilities 2022: $5,726,708Net Assets 2022: $200,3152022Assets 2024: $5,216,027Liabilities 2024: $6,498,660Net Assets 2024: -$1,282,6332024

Highlighted filing

2024

Assets$5,216,027
Liabilities$6,498,660
Net Assets-$1,282,633

Operations Trend

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

$400K$200K$0-$200K-$400KExpenses 2011: $69,2272011Expenses 2012: $96,5462012Expenses 2013: $107,3922013Revenue 2014: $186,178Expenses 2014: $165,054Net Income 2014: $21,1242014Revenue 2015: -$6,882Expenses 2015: $232,905Net Income 2015: -$239,7872015Revenue 2016: -$5,065Expenses 2016: $128,681Net Income 2016: -$133,7462016Revenue 2017: $0Expenses 2017: $260,611Net Income 2017: -$260,6112017Revenue 2018: $0Expenses 2018: $301,383Net Income 2018: -$301,3832018Revenue 2019: $0Expenses 2019: $249,861Net Income 2019: -$249,8612019Revenue 2020: $0Expenses 2020: $161,374Net Income 2020: -$161,3742020Revenue 2021: $0Expenses 2021: $300,129Net Income 2021: -$300,1292021Revenue 2022: $0Expenses 2022: $239,500Net Income 2022: -$239,5002022Revenue 2024: $14,450Expenses 2024: $222,281Net Income 2024: -$207,8312024

Highlighted filing

2024

Revenue$14,450
Expenses$222,281
Net Income-$207,831

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.22$6.50$1.28$0.01$0.22$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.93$5.73$0.20$0.00$0.24$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.14$5.70$0.44$0.00$0.30$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.44$5.62$0.82$0.00$0.16$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.60$5.62$0.98$0.00$0.25$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.85$5.62$1.23$0.00$0.30$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.06$5.53$1.53$0.00$0.26$0.26
2016Detailed filing. Detailed filing data is available for this year.$4.21$2.57$1.64$0.01$0.13$0.13
2015Detailed filing. Detailed filing data is available for this year.$3.94$2.17$1.77$0.01$0.23$0.24
2014Detailed filing. Detailed filing data is available for this year.$3.59$1.58$2.01$0.19$0.17$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$1.25$1.92$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.00$1.99$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Sep 25, 2025
Return Version
2023v6.0
Gross Receipts
$14,450
Mission and Program Overview

Mission

Ownership of real estate used in summer camping program

Cj property, inc. Owns and/or leases real estate in hendersonville, north carolina (zip: 28792) including the 158-acre home of camp judaea, a children's summer camp.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,657,026$4,331,969▼ $1,325,057
Cash and Non-Interest-Bearing Accounts$201$100▼ $101
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$5,659,227$5,216,027▼ $443,200
Other Assets Total$2,000$883,958▲ $881,958
Liabilities
Other Liabilities$5,726,709$6,498,660▲ $771,951
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$5,726,709$6,498,660▲ $771,951
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-67,482$-1,282,633▼ $1,215,151
Total Net Assets Fund Balance$-67,482$-1,282,633▼ $1,215,151
Total Liabilities and Net Assets / Fund Balance$5,659,227$5,216,027▼ $443,200

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,673,127$2,684,782$6,357,909
Other Land Buildings$175,673$314,203$489,875
Land$459,943-$459,943
Equipment$23,226$401,144$424,371
Other Assets Org$881,958--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mindy OpperChair
Marni Lefkowitz AhramMember/president (eff. 7/2025)
Rachel WeinPresident (term 6/30/2024)
Robert SteinbergPresident (term 6/30/2025)
Janna KaussBoard Member
Diane TaubBoard Member (term 6/30/2024)
Farlen HalikmanBoard Member (term 6/30/2025)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$14,450
Change in Net Assets
$-207,831
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$222,281
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$222,281--$222,281
Total Functional Expenses$222,281$0$0$222,281
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Camp Judaea$5,726,709
Financing Leases - Long Term Liability$681,853
Financing Leases - Current Liability$90,098
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, SECTION A, LINE 1A

The board chair has the ability to veto bylaw changes and/or purchase of property.

Part VI, Section C, Line 11B

A copy of the return is distributed to all members of the board electronically prior to filing with the irs.

Part VI, Section B, Lines 12C-14

The board of directors is aware of the importance of a whistleblower policy and a document retention/destruction policy, as well as, the regular and consistent monitoring and enforcement of their conflict of interest policy. Although not in place during this fiscal year, members of the board have voted to approve implementation of all 3 matters prior to the end of the subsequent fiscal year, ending september 30, 2025.

Part VI, Section C, Line 19

Disclosures are made available upon request.

Filing and Contact Details

Filer

Filer Name
CJ Property Inc
EIN
27-1646095
In Care Of
% LORI ZELIGMAN
Phone
4046347883
Address
1440 Spring St NW, Atlanta, GA 30309

Signing Officer

Name
Marni Lefkowitz Ahram
Title
President
Phone
7705518665
Signed
2025-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marni Lefkowitz Ahram
Formed
2009
Legal Domicile
Nc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
7

Preparer

Firm
Smith & Howard Advisory LLC
Address
271 17TH STREET NW SUITE 2100, ATLANTA, GA 30363
Preparer
Sabre J Linahan
Phone
4048746244
Supplemental Narrative

Additional Explanations

Part X, Line 10A

On september 27, 2024, the organization's facilities located in hendersonville, north carolina (zip: 28792) sustained significant damage due to hurricane helene. The hurricane caused destruction to certain property and equipment, resulting in an impairment loss of $1,418,115 which has been recognized in the combined financial statements for the year ended september 30, 2024.

Part XI, Line 9

On september 27, 2024, the organization's facilities located in hendersonville, north carolina (zip: 28792) sustained significant damage due to hurricane helene. The hurricane caused destruction to certain property and equipment, resulting in an impairment loss of $1,418,113, which has been recognized in the combined financial statements for the year ended september 30, 2024.

Financial Statement Notes

Taxation Exemption

Camp judaea and cj property are exempt from income taxes under section 501(c)(3) of the irc, as amended, and are classified by the internal revenue service as other than a private foundation. Accordingly, no provision or liability for federal and state income taxes has been recorded in the accompanying combined financial statements. The organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the organization takes meet the definition of an uncertain tax position under the income taxes topic of the financial accounting standards codification. In the normal course of business, the organization is subject to examination by federal and state taxing authorities. In general, the organization is no longer subject to tax examination for years ending before september 30, 2021.

Raw XML AppendixShowing 400 of 497 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/MissionDesc0CJ Property, Inc. owns and/or leases real estate in Hendersonville, North Carolina (ZIP: 28792) including the 158-acre home of Camp Judaea, a children's summer camp.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0The chairperson of the board of this organization (CJ Property) also serves on the board of the supported organization to ensure alignment in direction of use of CJ Property's assets, including the land and accompanying facilities used for the supported organization's summer camp.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The organization (CJ Property) owns the land and accompanying facilities used for the Camp Judaea, Inc's summer camp which serves as the supported organization's primary Program service for their exempt purpose. The isolated location amongst the beautiful Blue Ridge Mountains of Western North Carolina inspires campers to embrace nature, take positive risks and become more independent.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2Camp Judaea, Inc. (supported organization) exists primarily to host annual summer camps for children ages 7-15 and if not for the supporting organization relationship would lease other camp ground facilities. A valuable byproduct of the supporting organization relationship is the familiarity campers get with the land owned by CJ Property which allows them to explore, learn, and grow each summer they return.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section D, Line 3 - Role of Supported Organizations
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section E, Line 2a - Explanation of Supported Organizations
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part IV, Section E, Line 2b - Explanation of Organization's Position
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LOAN FEES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1FINANCING LEASE ASSETS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FINANCING LEASES - CURRENT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FINANCING LEASES - LONG TERM LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO CAMP JUDAEA
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CAMP JUDAEA AND CJ PROPERTY ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC, AS AMENDED, AND ARE CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING COMBINED FINANCIAL STATEMENTS. THE ORGANIZATION ANNUALLY EVALUATES ALL FEDERAL AND STATE INCOME TAX POSITIONS. THIS PROCESS INCLUDES AN ANALYSIS OF WHETHER THESE INCOME TAX POSITIONS THE ORGANIZATION TAKES MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION UNDER THE INCOME TAXES TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS CODIFICATION. IN THE NORMAL COURSE OF BUSINESS, THE ORGANIZATION IS SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. IN GENERAL, THE ORGANIZATION IS NO LONGER SUBJECT TO TAX EXAMINATION FOR YEARS ENDING BEFORE SEPTEMBER 30, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0TAXATION EXEMPTION
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0883958
IRS990ScheduleD/TotalLiabilityAmt06498660
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD CHAIR HAS THE ABILITY TO VETO BYLAW CHANGES AND/OR PURCHASE OF PROPERTY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE RETURN IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD ELECTRONICALLY PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS IS AWARE OF THE IMPORTANCE OF A WHISTLEBLOWER POLICY AND A DOCUMENT RETENTION/DESTRUCTION POLICY, AS WELL AS, THE REGULAR AND CONSISTENT MONITORING AND ENFORCEMENT OF THEIR CONFLICT OF INTEREST POLICY. ALTHOUGH NOT IN PLACE DURING THIS FISCAL YEAR, MEMBERS OF THE BOARD HAVE VOTED TO APPROVE IMPLEMENTATION OF ALL 3 MATTERS PRIOR TO THE END OF THE SUBSEQUENT FISCAL YEAR, ENDING SEPTEMBER 30, 2025.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Disclosures are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ON SEPTEMBER 27, 2024, THE ORGANIZATION'S FACILITIES LOCATED IN HENDERSONVILLE, NORTH CAROLINA (ZIP: 28792) SUSTAINED SIGNIFICANT DAMAGE DUE TO HURRICANE HELENE. THE HURRICANE CAUSED DESTRUCTION TO CERTAIN PROPERTY AND EQUIPMENT, RESULTING IN AN IMPAIRMENT LOSS OF $1,418,115 WHICH HAS BEEN RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ON SEPTEMBER 27, 2024, THE ORGANIZATION'S FACILITIES LOCATED IN HENDERSONVILLE, NORTH CAROLINA (ZIP: 28792) SUSTAINED SIGNIFICANT DAMAGE DUE TO HURRICANE HELENE. THE HURRICANE CAUSED DESTRUCTION TO CERTAIN PROPERTY AND EQUIPMENT, RESULTING IN AN IMPAIRMENT LOSS OF $1,418,113, WHICH HAS BEEN RECOGNIZED IN THE COMBINED FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2024.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION C, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINES 12C-14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART X, LINE 10A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XI, LINE 9
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CAMP JUDAEA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0586014651
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUMMER CAMP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01440 SPRING STREET NORTHWEST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ATLANTA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030309

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