Civic Intelligence

Camp Maccabi Jcc Maccabi Sports Camp

990 • Fiscal year 2018 • EIN 46-1811753

Oct 01, 2017 to Sep 30, 2018 • Filed on Aug 10, 2019

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

98th percentile

2.29x

Higher debt load relative to assets than 98% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.32x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$105,829

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

5th percentile

-33%

Faster asset growth than 5% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

39th percentile

-0.7%

Faster revenue growth than 39% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$131,262

Down $64,729 (-33%) from 2017

Net Assets

Down

-$169,789

Down $162,686 (-2290%) from 2017

Liabilities

Up

$301,051

Up $97,957 (+48%) from 2017

Revenue

Down

$953,364

Down $6,906 (-0.7%) from 2017

Expenses

Up

$1,116,300

Up $90,481 (+8.8%) from 2017

Net Income

Down

-$162,936

Down $97,387 (-149%) from 2017

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

2018

Assets$131,262
Liabilities$301,051
Net Assets-$169,789

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

2018

Revenue$953,364
Expenses$1,116,300
Net Income-$162,936
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Aug 10, 2019
Return Version
2017v2.2
Gross Receipts
$953,364
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$160,285$121,443▼ $38,842
Prepaid Expenses and Deferred Charges$29,382$9,382▼ $20,000
Accounts Receivable$6,324$437▼ $5,887
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$195,991$131,262▼ $64,729
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$203,094$301,051▲ $97,957
Total Liabilities$203,094$301,051▲ $97,957
Net Assets / Fund Balance
Unrestricted Net Assets$-7,103$-169,789▼ $162,686
Total Net Assets Fund Balance$-7,103$-169,789▼ $162,686
Total Liabilities and Net Assets / Fund Balance$195,991$131,262▼ $64,729
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Josh SteinharterExec DirectorFT$100,329$5,500$105,829

Board Members and Trustees

NameTitle
Richard GordonPresident
Adam SteinharterDirector
Wendy GreenbergDirector
Sheryl KleinSecretary
Shaun SteingoldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$196,985
Program Service Revenue
$756,379
Investment Income
$0
Other Revenue
$0
All Other Contributions
$196,985
Change in Net Assets
$-162,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$690,484
Salaries, Compensation, and Employee Benefits$368,420
Grants and Similar Amounts Paid$57,396
Total Fundraising Expense$44
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$214,738$11,448-$226,186
Current Officers, Directors, Trustees, and Key Employees$82,253$18,076-$100,329
Grants to Domestic Individuals$57,396--$57,396
Insurance$161$39,059-$39,220
Travel$25,601$8,985$44$34,630
Payroll Taxes$27,206$2,291-$29,497
Occupancy$1,143$21,578-$22,721
Fees for Services Accounting$18$13,962-$13,980
Other Employee Benefits$1,033$11,375-$12,408
All Other Expenses$2,431$4,697-$7,128
Information Technology$1,306$3,742-$5,048
Other Expenses$3,350$165-$3,515
Office Expenses$872$1,519-$2,391
Conferences and Meetings$1,824$426-$2,250
Total Functional Expenses$968,869$147,387$44$1,116,300
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
Phone
4159978844
Signed
2019-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Steinharter
Formed
2013
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
30

Preparer

Firm
Regalia & Associates CPAs
Address
103 Town Country Dr Ste K, Danville, CA 94526
Preparer
Douglas W Regalia
Phone
9253140390
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Prior year activity = $250

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IRS990/ProgramServiceRevenueGrp/Desc2Other Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0755118
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11206
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt255
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0755118
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11206
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt255
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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IRS990/PYTotalRevenueAmt0960270
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IRS990/RevenueAmt0756379
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt027500
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0204458
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0217717
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0549922
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01295900
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0756379
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0755812
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0545390
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0489083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0197519
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02744183
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt027500
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0706800
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0747441
IRS990ScheduleA/Total509Grp/TotalAmt04040083
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0953364
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0672215
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0706800
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0747441
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04040090
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IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt057396
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Student Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt062
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0JCC Maccabi Sports Camp (Camp Maccabi) is committed to making camp accessible to all families which is the organization offers resources to help families make camp more affordable.One of the resources available to families is financial assistance offered by the JCC Maccabi Sports Camp Scholarship Fund. This is a fund supported by the generous donations of camp families and communitysupporters.The JCC Maccabi Sports Camp Scholarship Fund is only available to families who have registered for camp and paid a deposit. Only completed applications, including ancillary tax documentation, will be evaluated.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
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IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt6Prior year activity = $250
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Changes In Net Assets Or Fund Balances - Other Increases
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0147387
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0968869
IRS990/TotalFunctionalExpensesGrp/TotalAmt01116300
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0203094

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