Civic Intelligence

Camp Maccabi Jcc Maccabi Sports Camp

990 • Fiscal year 2017 • EIN 46-1811753

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 12, 2018

601 14th AvenueSan Francisco, CA 94118

(415) 997-8844

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.04x

Higher debt load relative to assets than 94% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.21x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

24th percentile

-6.8%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

92nd percentile

70%

Faster asset growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

83rd percentile

43%

Faster revenue growth than 83% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$195,991

Up $80,445 (+70%) from 2016

Net Assets

Down

-$7,103

Down $65,549 (-112%) from 2016

Liabilities

Up

$203,094

Up $145,994 (+256%) from 2016

Revenue

Up

$960,270

Up $288,055 (+43%) from 2016

Expenses

Up

$1,025,819

Up $370,080 (+56%) from 2016

Net Income

Down

-$65,549

Down $82,025 (-498%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$200K$0-$200KAssets 2013: $108,772Liabilities 2013: $2,176Net Assets 2013: $106,5962013Assets 2014: $121,435Liabilities 2014: -$733Net Assets 2014: $122,1682014Assets 2015: $219,469Liabilities 2015: $77,499Net Assets 2015: $141,9702015Assets 2016: $115,546Liabilities 2016: $57,100Net Assets 2016: $58,4462016Assets 2017: $195,991Liabilities 2017: $203,094Net Assets 2017: -$7,1032017Assets 2018: $131,262Liabilities 2018: $301,051Net Assets 2018: -$169,7892018Assets 2019: $55,252Liabilities 2019: $165,252Net Assets 2019: -$110,0002019

Highlighted filing

2017

Assets$195,991
Liabilities$203,094
Net Assets-$7,103

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2013: $204,4562013Revenue 2014: $747,441Expenses 2014: $731,869Net Income 2014: $15,5722014Revenue 2015: $706,800Expenses 2015: $686,998Net Income 2015: $19,8022015Revenue 2016: $672,215Expenses 2016: $655,739Net Income 2016: $16,4762016Revenue 2017: $960,270Expenses 2017: $1,025,819Net Income 2017: -$65,5492017Revenue 2018: $953,364Expenses 2018: $1,116,300Net Income 2018: -$162,9362018Revenue 2019: $1,162,334Expenses 2019: $1,102,545Net Income 2019: $59,7892019

Highlighted filing

2017

Revenue$960,270
Expenses$1,025,819
Net Income-$65,549
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 12, 2018
Return Version
2016v3.0
Gross Receipts
$960,270
Mission and Program Overview

Mission

Campers compete in games daily, but instead of a tournament-style program, we focus on developing athletic skills and improving as teammates.

The mission of JCC Maccabi Sports Camp is to provide campers the opportunity to build strong character and Jewish community through sports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$84,099$160,285▲ $76,186
Prepaid Expenses and Deferred Charges$31,447$29,382▼ $2,065
Accounts Receivable-$6,324-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$115,546$195,991▲ $80,445
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$57,100$203,094▲ $145,994
Total Liabilities$57,100$203,094▲ $145,994
Net Assets / Fund Balance
Unrestricted Net Assets$58,446$-7,103▼ $65,549
Total Net Assets Fund Balance$58,446$-7,103▼ $65,549
Total Liabilities and Net Assets / Fund Balance$115,546$195,991▲ $80,445
Compensation and Service Providers

Board Members and Trustees

NameTitle
Richard GordonBoard Chair
Josh SteinharterExec Director
Shaun SteingoldVP Board Dvlpmt
Adam SteinharterCampaign Comm
Michele LevineCampaign Comm
Michele LevineSecretary
Neal KaufmanTreasurer
Barbara OseroffVP Campaign COM
Nancy GeenenVP Governance
Revenue and Support

Revenue Composition

Contributions and Grants
$204,458
Program Service Revenue
$755,812
Investment Income
$0
Other Revenue
$0
All Other Contributions
$204,458
Change in Net Assets
$-65,549
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$541,078
Salaries, Compensation, and Employee Benefits$394,037
Grants and Similar Amounts Paid$90,704
Total Fundraising Expense$15,391
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$331,938$8,755$8,090$348,783
Grants to Domestic Individuals$90,704--$90,704
Insurance-$35,200-$35,200
Payroll Taxes$26,865$2,568$842$30,275
Travel$23,047$3,042$1,244$27,333
Other Employee Benefits$1,493$13,342$144$14,979
Fees for Services Accounting-$13,471-$13,471
Occupancy$11,291$1,187$625$13,103
All Other Expenses$4,446$1,922$270$6,638
Information Technology$526$4,001$88$4,615
Other Expenses$409$2,607$62$3,078
Office Expenses$416$1,138$5$1,559
Fees for Services Other$550--$550
Conferences and Meetings$65$71$3$139
Total Functional Expenses$910,736$99,692$15,391$1,025,819
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Josh Steinharter and Adam Steinharter are brothers.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's management. If necessary, the contents of the return are discussed with the outside tax professional. After a full review, the final version of the tax return is provided to all members of the organization's voting body. A representative of management or the board authorizes the final form 990 which is then e-filed with the internal revenue service.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Members of the board of directors review all potential conflicts of interest at least annually. The executive director and all board members are required to disclose (in writing) potential conflicts and any related party affiliations. Loans between the organization and members of management and the board are strictly prohibited. The organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Members of the board of directors review the compensation of all high-level personnel periodically in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation of other personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All of the organization's governing documents, financial statements and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually towww.guidestar.org (where they are available for viewing as an electronic copy) and are also available for a physical inspection at the organization's office in san francisco, california.

Filing and Contact Details

Filer

Filer Name
Camp Maccabi
EIN
46-1811753
Phone
4159978844
Address
601 14th Avenue, San Francisco, CA 94118

Signing Officer

Name
Josh Steinharter
Title
Executive Director
Signed
2018-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Steinharter
Formed
2013
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
31

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32607
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IRS990/OtherExpensesGrp/ProgramServicesAmt113622
IRS990/OtherExpensesGrp/ProgramServicesAmt212861
IRS990/OtherExpensesGrp/ProgramServicesAmt3409
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IRS990/PrincipalOfficerNm0Josh Steinharter
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IRS990/ProgSrvcAccomActy2Grp/Desc0Through high-level coaching and a supportive, welcoming Jewish community, campers improve skills in the sport of their choice while also developing confidence, independence, and social skills. Camp immerses aspiring Jewish athletes in their chosen sport so they may develop individual and team skills in an intense, positive learning environment while redefining the culture of sports through a Jewish lens, teaching athletes how to prepare and play sports appropriately via Jewish values, wisdom and practice. As a complement to our emphasis on skill development, camp is guided by Jewish values and the meaningful way they integrate into the athletic and community experience. We believe the life skills learned through sports are as important as the sports skills themselves.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Josh Steinharter and Adam Steinharter are brothers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT. IF NECESSARY, THE CONTENTS OF THE RETURN ARE DISCUSSED WITH THE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT OR THE BOARD AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST AT LEAST ANNUALLY. THE EXECUTIVE DIRECTOR AND ALL BOARD MEMBERS ARE REQUIRED TO DISCLOSE (IN WRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THE ORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THE ORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH IRS GUIDELINES AND THE ORGANIZATION'S POLICIES AND PROCEDURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION OF OTHER PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN SAN FRANCISCO, CALIFORNIA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
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