Civic Intelligence

Fresh Air Society

EIN 38-1360545 • 501(c)3 • Bloomfield Hills, MI

Profile

Tamarack camps, established by the fresh air society, builds a vibrant community by providing enriching jewish camping experiences for children and families, respectful of financial ability.

6735 Telegraph Rd 380Bloomfield Hills, MI 48301

www.tamarackcamps.com

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.34x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.90x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

85th percentile

38%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

94th percentile

55%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

19%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$45,472,673

Up $16,170,578 (+55%) from 2023

Liabilities

Up

$15,351,410

Up $10,238,354 (+200%) from 2023

Net Assets

Up

$30,121,263

Up $5,932,224 (+25%) from 2023

Revenue

Up

$17,079,729

Up $2,699,958 (+19%) from 2023

Expenses

Up

$10,562,217

Up $381,330 (+3.7%) from 2023

Net Income

Up

$6,517,512

Up $2,318,628 (+55%) from 2023

Trend Graphs

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2010: $6,017,576Liabilities 2010: $718,847Net Assets 2010: $5,298,7292010Assets 2011: $6,120,869Liabilities 2011: $712,227Net Assets 2011: $5,408,6422011Assets 2012: $7,067,216Liabilities 2012: $794,410Net Assets 2012: $6,272,8062012Assets 2013: $9,463,055Liabilities 2013: $1,181,711Net Assets 2013: $8,281,3442013Assets 2014: $9,339,327Liabilities 2014: $942,889Net Assets 2014: $8,396,4382014Assets 2015: $11,706,671Liabilities 2015: $1,111,666Net Assets 2015: $10,595,0052015Assets 2016: $12,167,042Liabilities 2016: $2,017,770Net Assets 2016: $10,149,2722016Assets 2017: $15,117,651Liabilities 2017: $1,348,547Net Assets 2017: $13,769,1042017Assets 2018: $17,307,140Liabilities 2018: $1,373,105Net Assets 2018: $15,934,0352018Assets 2019: $17,194,439Liabilities 2019: $830,333Net Assets 2019: $16,364,1062019Assets 2020: $16,104,029Liabilities 2020: $1,689,079Net Assets 2020: $14,414,9502020Assets 2021: $19,969,834Liabilities 2021: $807,208Net Assets 2021: $19,162,6262021Assets 2022: $20,299,732Liabilities 2022: $1,031,590Net Assets 2022: $19,268,1422022Assets 2023: $29,302,095Liabilities 2023: $5,113,056Net Assets 2023: $24,189,0392023Assets 2024: $45,472,673Liabilities 2024: $15,351,410Net Assets 2024: $30,121,2632024

Highlighted filing

2024

Assets$45,472,673
Liabilities$15,351,410
Net Assets$30,121,263

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $6,323,3862010Expenses 2011: $6,931,8942011Revenue 2012: $7,927,420Expenses 2012: $7,223,034Net Income 2012: $704,3862012Revenue 2013: $9,819,036Expenses 2013: $7,814,546Net Income 2013: $2,004,4902013Revenue 2014: $8,482,452Expenses 2014: $9,347,712Net Income 2014: -$865,2602014Revenue 2015: $10,457,056Expenses 2015: $8,775,511Net Income 2015: $1,681,5452015Revenue 2016: $9,864,392Expenses 2016: $12,116,480Net Income 2016: -$2,252,0882016Revenue 2017: $11,097,032Expenses 2017: $9,179,023Net Income 2017: $1,918,0092017Revenue 2018: $14,089,785Expenses 2018: $11,709,646Net Income 2018: $2,380,1392018Revenue 2019: $11,325,829Expenses 2019: $11,448,937Net Income 2019: -$123,1082019Revenue 2020: $3,717,755Expenses 2020: $5,553,993Net Income 2020: -$1,836,2382020Revenue 2021: $9,293,436Expenses 2021: $6,863,172Net Income 2021: $2,430,2642021Revenue 2022: $10,857,844Expenses 2022: $9,641,954Net Income 2022: $1,215,8902022Revenue 2023: $14,379,771Expenses 2023: $10,180,887Net Income 2023: $4,198,8842023Revenue 2024: $17,079,729Expenses 2024: $10,562,217Net Income 2024: $6,517,5122024

Highlighted filing

2024

Revenue$17,079,729
Expenses$10,562,217
Net Income$6,517,512

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$45.5$15.4$30.1$17.1$10.6$6.52
2023Detailed filing. Detailed filing data is available for this year.$29.3$5.11$24.2$14.4$10.2$4.20
2022Detailed filing. Detailed filing data is available for this year.$20.3$1.03$19.3$10.9$9.64$1.22
2021Detailed filing. Detailed filing data is available for this year.$20.0$0.81$19.2$9.29$6.86$2.43
2020Detailed filing. Detailed filing data is available for this year.$16.1$1.69$14.4$3.72$5.55$1.84
2019Detailed filing. Detailed filing data is available for this year.$17.2$0.83$16.4$11.3$11.4$0.12
2018Detailed filing. Detailed filing data is available for this year.$17.3$1.37$15.9$14.1$11.7$2.38
2017Detailed filing. Detailed filing data is available for this year.$15.1$1.35$13.8$11.1$9.18$1.92
2016Detailed filing. Detailed filing data is available for this year.$12.2$2.02$10.1$9.86$12.1$2.25
2015Detailed filing. Detailed filing data is available for this year.$11.7$1.11$10.6$10.5$8.78$1.68
2014Detailed filing. Detailed filing data is available for this year.$9.34$0.94$8.40$8.48$9.35$0.87
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.46$1.18$8.28$9.82$7.81$2.00
2012Summary only. Only limited summary data is available for this year.$7.07$0.79$6.27$7.93$7.22$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.12$0.71$5.41$6.93
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.02$0.72$5.30$6.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Aug 11, 2025
Return Version
2023v6.0
Gross Receipts
$17,147,569
Mission and Program Overview

Mission

Tamarack camps, established by the fresh air society, builds a vibrant community by providing enriching jewish camping experiences for children and families, respectful of financial ability.

Fresh air society (the organization) is a not-for-profit corporation with 123 years of dedication to its founding mission of building a vibrant community through enriching jewish camping experiences for children and families, respectful of financial ability. It fulfills this mission by offering a continuum of residential summer and year-round camping programs and experiences to serve the michigan jewish community, as well as other secular educational, corporate, and not-for-profit organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,782,561$5,196,872▲ $3,414,311
Savings and Temporary Cash Investments$3,099,629$3,241,878▲ $142,249
Land, Buildings, and Equipment, Net$1,095,485$1,413,098▲ $317,613
Cash and Non-Interest-Bearing Accounts$1,220,723$1,151,166▼ $69,557
Prepaid Expenses and Deferred Charges$98,246$180,738▲ $82,492
Accounts Receivable$70,416$45,310▼ $25,106
Inventories for Sale or Use$35,810$38,120▲ $2,310
Total Assets$29,302,095$45,472,673▲ $16,170,578
Other Assets Total$21,899,225$34,205,491▲ $12,306,266
Liabilities
Other Liabilities$4,677,880$14,415,891▲ $9,738,011
Deferred Revenue$41,453$467,811▲ $426,358
Accounts Payable and Accrued Expenses$393,723$467,708▲ $73,985
Total Liabilities$5,113,056$15,351,410▲ $10,238,354
Net Assets / Fund Balance
Net Assets With Donor Restrictions$20,486,431$26,017,233▲ $5,530,802
Net Assets Without Donor Restrictions$3,702,608$4,104,030▲ $401,422
Total Net Assets Fund Balance$24,189,039$30,121,263▲ $5,932,224
Total Liabilities and Net Assets / Fund Balance$29,302,095$45,472,673▲ $16,170,578

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$877,281$1,839,616$2,716,897
Equipment$418,467$1,009,792$1,428,259
Other Land Buildings$117,350$36,138$153,488
Other Assets Org$14,415,891--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$16,372,577$3,432,802▲ $2,190,159$4,295,874$17,699,664
2023$11,118,441$4,985,014▲ $807,345$538,223$16,372,577
2022$12,122,238$911,132▼ $1,514,322$400,608$11,118,440
2021$9,416,896$401,697▲ $2,658,431$354,786$12,122,238
2020$8,315,737$1,608,385▼ $178,315$328,911$9,416,896
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lee TrepeckChief Executive OfficerFT$273,833$32,496$306,329
Andrew BelskyChief Financial OfficerFT$210,110$32,558$242,668
Carly WeinstockPrograms DirectorFT$147,906$12,000$159,906

Highest Paid Contractors

ContractorServicesLocationCompensation
United Jewish FoundationManagement Services6735 TELEGRAPH ROAD, Bloomfield Hills, MI 48301, Is$1,493,784
Kandle Dining ServicesFood Management5290 MADISON PIKE SUITE 200, Independence, KY 41051$1,294,072
Levin TravelTravel Services11940 MERRIMAN ROAD, Livonia, MI 48150$293,060
National Trails LLCBus Services6735 TELEGRAPH ROAD PO BOX 2023, Bloomfield Hills, MI 48301$252,500
Jewish Community Security INCSecurity Services-$224,198
Revenue and Support

Revenue Composition

Contributions and Grants
$10,105,585
Program Service Revenue
$6,803,526
Investment Income
$144,731
Other Revenue
$25,887
All Other Contributions
$10,105,585
Change in Net Assets
$6,517,512

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,176,853
Revenue Not Reported on Financial Statements
$902,876
Revenue Not Reported on Form 990
$4,723,199
Other Revenue Adjustments
$902,876
Total Revenue per Audited Statements
$20,900,052
Total Revenue per Form 990
$17,079,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,853,463
Salaries, Compensation, and Employee Benefits$3,805,879
Total Fundraising Expense$1,100,168
Grants and Similar Amounts Paid$902,875
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,224,824$133,868$509,471$2,868,163
Grants to Domestic Individuals$902,875--$902,875
Occupancy$397,017$48,107$140,328$585,452
Current Officers, Directors, Trustees, and Key Employees$274,499$137,249$137,249$548,997
Other Employee Benefits$251,249$39,202$98,268$388,719
Insurance$215,115$14,905-$230,020
Depreciation Depletion$209,042$8,802$2,200$220,044
Other Expenses$203,364--$203,364
Advertising$67,298$4,984$129,695$201,977
Fees for Services Legal$51,596$12,898-$64,494
All Other Expenses$54,959--$54,959
Fees for Services Other$-31,849$9,976$76,530$54,657
Fees for Services Accounting-$35,071-$35,071
Office Expenses$16,629$3,068$6,427$26,124
Conferences and Meetings$15,344--$15,344
Total Functional Expenses$9,013,919$448,130$1,100,168$10,562,217

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,011,155
Total Expenses per Form 990$10,562,217
Expenses per Audited Statements$9,659,341
Expenses Not Reported on Form 990$2,351,814
Expenses Not Reported on Financial Statements$902,876
Other Expense Adjustments$902,876
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Lee TrepeckFamily Member of Board Member, Julie Trepeck HarrisEmployment as Chief Executive OfficerNo$286,333
Robin TrepeckFamily Member of Ceo, Lee TrepeckConsulting ServicesNo$70,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$14,415,891
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
Yes
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

Julie trepeck harris and lee trepeck have a family relationship.

Form 990, Part VI, Section A, Line 6

Every jewish contributor who contributed to both the most recently completed annual campaigns of the jewish federation of metropolitan detroit and tamarack camps, or their respective successors, shall be considered a member of tamarack camps and shall be entitled to vote at all member meetings.

Form 990, Part VI, Section A, Line 7A

Approximately one-third of the organization's board of directors is elected each year at an annual meeting by the members of tamarack camps to serve a term of 1, 2, or 3 years.

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

Form 990 is reviewed by the chief executive officer and chief financial officer prior to signing and filing.

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

Officers and directors are required to complete a "conflict of interest" document which is reviewed by the officers and executive committee for compliance on an annual basis. It is deemed a conflict of interest if an officer, director, or staff member has a personal or official relationship or is a blood relative or in a domestic partnership with a vendor, competing organizations, providers of grants, or part of an organization that affects the operations of the organization. Such conflicts are not permitted unless waived by the executive committee after full disclosure, exclusion of the conflicted person from said discussions, competitive bidding (where appropriate) and the determination that a transaction is in the organization's best interests. There have been no instances of noncompliance. If a conflict exists, the committee will attempt to resolve the issue by necessary actions. If the conflict cannot be resolved, the matter will be brought to the attention of the board of resolution.

Form 990, Part VI, Section B, Line 15

The board president along with selected board officers review compensation for the chief executive officer. This is done by reviewing comparative data from other jcca camps and similar nonprofit agencies. Annually, the board of directors approves any changes to the compensation of key employees other than the chief executive officer. This process was last done in 2023. The chief executive officer's compensation contract spans a three-year period.

Form 990, Part VI, Section C, Line 19

The organization makes its governance documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Fresh Air Society
EIN
38-1360545
Phone
2486471100
Address
6735 TELEGRAPH RD 380, BLOOMFIELD HILLS, MI 48301
Doing Business As
Tamarack Camps Butzel Conference Center Camp Kennedy

Signing Officer

Name
Andrew Belsky
Title
CFO
Phone
2486471100
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Trepeck
Formed
1943
Legal Domicile
Mi
Voting Board Members
40
Independent Board Members
40
Employees
253
Volunteers
175

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
790 N WATER ST SUITE 2000, MILWAUKEE, WI 53202
Preparer
Troy Marine CPA
Phone
4147775500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer of assets to united jewish foundation -4,016,615.

FORM 990, PART XII, LINE 2C:

The audit process has not changed from prior year.

Financial Statement Notes

PART V, LINE 4:

Endowment funds are intended to be used to support the organization's operating activities.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 65,749.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

FINANCIAL AID 902,876.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 65,749.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

FINANCIAL AID 902,876.

Raw XML AppendixShowing 400 of 944 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/ActivityOrMissionDesc0FRESH AIR SOCIETY (THE ORGANIZATION) IS A NOT-FOR-PROFIT CORPORATION WITH 123 YEARS OF DEDICATION TO ITS FOUNDING MISSION OF BUILDING A VIBRANT COMMUNITY THROUGH ENRICHING JEWISH CAMPING EXPERIENCES FOR CHILDREN AND FAMILIES, RESPECTFUL OF FINANCIAL ABILITY. IT FULFILLS THIS MISSION BY OFFERING A CONTINUUM OF RESIDENTIAL SUMMER AND YEAR-ROUND CAMPING PROGRAMS AND EXPERIENCES TO SERVE THE MICHIGAN JEWISH COMMUNITY, AS WELL AS OTHER SECULAR EDUCATIONAL, CORPORATE, AND NOT-FOR-PROFIT ORGANIZATIONS.
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IRS990/Desc0TAMARACK CAMPS HAS BEEN A LEADER IN JEWISH CAMPING SINCE 1902. THROUGH A WIDE-RANGE OF SUMMER OVERNIGHT PROGRAMS, INCLUDING CAMP MAAS, TEEN TRAVEL TRIPS, OUTPOST CAMPS AND FAMILY CAMPS, AS WELL AS YEAR-ROUND PROGRAMMING AT THE FARBER FARM AND TAMARACK ADVENTURE AND RETREAT CENTER (TARC), WE OFFER ENRICHING, LIFE-CHANGING EXPERIENCES. WE ARE PROUD TO ENGAGE 15,000 CHILDREN, TEENS, AND ADULTS EACH YEAR, FOSTERING CONFIDENCE, INDEPENDENCE, AND A STRONG JEWISH IDENTITY. WITH THE SUPPORT OF OUR COMMUNITY, WE PROVIDE THESE EXPERIENCES WITH RESPECT TO A FAMILY'S FINANCIAL ABILITY AND PROUDLY OFFER MORE FINANCIAL AID THAN ANY JEWISH CAMP IN NORTH AMERICA.
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IRS990/DoingBusinessAsName/BusinessNameLine1Txt0TAMARACK CAMPS BUTZEL CONFERENCE CENTER CAMP KENNEDY
IRS990/DoingBusinessAsName/BusinessNameLine2Txt0THE CHARLES AGREE OUTPOST CAMP TAMARACK ADVENTURE AND RETREAT CENTER
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