The Habonim Camp Association Company Incorporated

“Annually, the organization delegates the operation and maintenance of its two sizable camp pools to a local pool management company. Otherwise, nothing is outsourced.”

“The corporation's bylaws were changed.”

“Two members of the Board of Directors are camp counselors, who are selected by their fellow camp counselors. Selected individuals serve on the Board of Directors for a one-year period, commencing with the end of the camp season in August.”

“Initially, a draft of the completed Form 990 and supporting schedules is reviewed by the co-executive directors. Thereafter, it is reviewed by the remainder of the Executive Committee, and then by the remaining members of the Board of Directors. All parties review the data, have an opportunity to offer refinements to narratives as well as the overall presentation, and provide approval. Copies of the Form 990 package, as it is to be filed with IRS, are then provided to the full Board of Directors. The completed and approved product, with supporting schedules, is then electronically submitted to IRS.”

“Semi-annually, members of management and the Board of Directors are required to review and sign a conflict-of-interest form, which form discloses any such issues. Forms are reviewed to ensure compliance, and any areas of concern are thoroughly discussed and remedied at the time, and throughout the year. Individuals having a conflict of interest are required to recuse themselves from voting on matters for which they have a conflict.”

“In contemplation of new hirings, management consults industry pay scales and national camping associations for as-needed guidance, documenting such information and decision-making in contemporaneous minutes of Board of Directors meetings. The process was most recently conducted in 2023, for the positions of two co-executive directors, and in 2024, for a registrar.”

“The organization maintains copies of its governing documents, policies and financial statements, which items are available for inspection during regular business hours at its principal office. The organization complies with all requests, oral or written, for copies of these documents.”

“U.S. taxpayers, including not-for-profit, tax-exempt entities, wishing to perpetuate their de minimis safe harbor election from year to year are required to append such election, annually and every tax year, to the rear of the entity's return. Section 1.263(a)-1(f) De Minimis Safe Harbor Election. The taxpayer elects to make the de minimis safe harbor election under Regulation 1.263(a)-1(f). Name: The Habonim Camp Association Company, Incorporated, Address: 6101 Executive Boulevard, Suite 319, North Bethesda, MD 20852-3907; Federal Employer Identification Number: 52-6054091.”

“The organization's third program service, Social Justice High School Group (Bonimot Tzedek), is dormant in 2024.”

“Rounding”