Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 27-1646095 • 501(c)3 • Atlanta, GA
Profile
Ownership of real estate used in summer camping program
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
100th percentile
Higher debt load relative to revenue than 100% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
23rd percentile
Higher top officer pay than 23% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
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
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 | - | - |
| Name | Title |
|---|---|
| Mindy Opper | Chair |
| Marni Lefkowitz Ahram | Member/president (eff. 7/2025) |
| Rachel Wein | President (term 6/30/2024) |
| Robert Steinberg | President (term 6/30/2025) |
| Janna Kauss | Board Member |
| Diane Taub | Board Member (term 6/30/2024) |
| Farlen Halikman | Board Member (term 6/30/2025) |
| Line Item | Amount |
|---|---|
| Other Expenses | $222,281 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $222,281 | - | - | $222,281 |
| Total Functional Expenses | $222,281 | $0 | $0 | $222,281 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Liability | Amount |
|---|---|
| Due to Camp Judaea | $5,726,709 |
| Financing Leases - Long Term Liability | $681,853 |
| Financing Leases - Current Liability | $90,098 |
“The board chair has the ability to veto bylaw changes and/or purchase of property.”
“A copy of the return is distributed to all members of the board electronically prior to filing with the irs.”
“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.”
“Disclosures are made available upon request.”
“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.”
“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.”
“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.”
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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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | The 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/ExplanationTxt | 1 | The 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/ExplanationTxt | 2 | Camp 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/FormAndLineReferenceDesc | 0 | Part IV, Section D, Line 3 - Role of Supported Organizations |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Part IV, Section E, Line 2a - Explanation of Supported Organizations |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | Part IV, Section E, Line 2b - Explanation of Organization's Position |
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| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | CAMP JUDAEA INC |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | LOAN FEES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | FINANCING LEASE ASSETS |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | FINANCING LEASES - CURRENT LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | FINANCING LEASES - LONG TERM LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DUE TO CAMP JUDAEA |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | TAXATION EXEMPTION |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 883958 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 6498660 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD CHAIR HAS THE ABILITY TO VETO BYLAW CHANGES AND/OR PURCHASE OF PROPERTY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE RETURN IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD ELECTRONICALLY PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Disclosures are made available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part VI, SECTION A, LINE 1A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART VI, SECTION C, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART VI, SECTION B, LINES 12C-14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART X, LINE 10A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | PART XI, LINE 9 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | CAMP JUDAEA INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 586014651 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SUMMER CAMP |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 10 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1440 SPRING STREET NORTHWEST |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ATLANTA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 30309 |
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