Civic Intelligence

261 Rosecrest Inc

EIN 87-3924543 • 501(c)3 • Pittsburgh, PA

Profile

Provide well rounded traditional day camp experience in a safe environment offering activities from sporting, aquatics, outdoor adventure, arts & crafts, drama, nature, music, cooking and stem activities.

5738 Forbes AvenuePittsburgh, PA 15217

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

83rd percentile

0.60x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

12th percentile

-25%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $1M-$5M 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

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$0

Flat from 2023

Liabilities

Up

$834,998

Up $346,679 (+71%) from 2023

Net Assets

Down

-$834,998

Down $346,679 (-71%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin12th percentile

Revenue

Up

$1,398,514

Up $76,629 (+5.8%) from 2023

Expenses

Up

$1,745,193

Up $55,289 (+3.3%) from 2023

Net Income

Up

-$346,679

Up $21,340 (+5.8%) from 2023

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.0M$500K$0-$500K-$1.0MAssets 2022: $0Liabilities 2022: $120,300Net Assets 2022: -$120,3002022Assets 2023: $0Liabilities 2023: $488,319Net Assets 2023: -$488,3192023Assets 2024: $0Liabilities 2024: $834,998Net Assets 2024: -$834,9982024

Highlighted filing

2024

Assets$0
Liabilities$834,998
Net Assets-$834,998
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

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

$2.0M$1.0M$0-$1.0MRevenue 2022: $1,119,252Expenses 2022: $1,239,552Net Income 2022: -$120,3002022Revenue 2023: $1,321,885Expenses 2023: $1,689,904Net Income 2023: -$368,0192023Revenue 2024: $1,398,514Expenses 2024: $1,745,193Net Income 2024: -$346,6792024

Highlighted filing

2024

Revenue$1,398,514
Expenses$1,745,193
Net Income-$346,679
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$834,998
Net assets
-$834,998
Revenue
$1,398,514
Expenses
$1,745,193
Net income
-$346,679
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.83$0.83$1.40$1.75$0.35
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.49$0.49$1.32$1.69$0.37
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.12$0.12$1.12$1.24$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Jul 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,398,514
Mission and Program Overview

Mission

Provide well rounded traditional day camp experience in a safe environment offering activities from sporting, aquatics, outdoor adventure, arts & crafts, drama, nature, music, cooking and stem activities.

Providing day camp facilities for recreational activities and summertime programming for children and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$-488,319$-834,998▼ $346,679
Total Assets$0$0→ $0
Liabilities
Other Liabilities$488,319$834,998▲ $346,679
Total Liabilities$488,319$834,998▲ $346,679
Net Assets / Fund Balance
Total Net Assets Fund Balance$-488,319$-834,998▼ $346,679
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleOtherTotal
Jason KunzmanPresident/ce$266,905$266,905

Board Members and Trustees

NameTitle
Scott LeibChair
Sharon WernerChair
Jason KunzmanPresident/CEO
Neil DibiaseVice Chair
Dan GilmanBoard Member
Scott E SeewaldBoard Member
Diane NewlandCFO
Joshua M FarberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$108,872
Program Service Revenue
$1,289,642
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-346,679
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$973,577
Salaries, Compensation, and Employee Benefits$730,930
Grants and Similar Amounts Paid$40,686
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$636,150--$636,150
Occupancy$261,815--$261,815
Travel$202,505--$202,505
Fees for Services Other$139,376--$139,376
Other Employee Benefits$94,780--$94,780
Grants to Domestic Individuals$40,686--$40,686
Office Expenses$25,910--$25,910
Advertising$24,264--$24,264
Information Technology$14,990--$14,990
Other Expenses$1,428--$1,428
All Other Expenses$1,142--$1,142
Conferences and Meetings$375--$375
Total Functional Expenses$1,745,193$0$0$1,745,193
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Payable$834,998
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Young men and women's hebrew association and irene kaufmann centers d/b/a jewish community center of greater pittsburgh (jcc) is the sole member.”

Form 990, Page 6, Part VI, Line 11B

“The 990 is reviewed and approved by the audit committee of the member organization (jcc) each year prior to filing the return. The 990 is shared electronically with the entire board annually prior to its filing with the irs.”

Form 990, Page 6, Part VI, Line 12C

“The organization obtains executed conflict of interest statements at the annual board retreat each fall. Those board members wo do not attend and/or have not executed are followed up by staff to ensure that the executed statements are received by the next scheduled board meeting.”

Form 990, Page 6, Part VI, Line 15A

“The compensation committee of the board is responsible for the review, benchmarking analysis and approval of the ceo's compensation. They also review compensation and incentives for all leadership staff.”

Form 990, Page 6, Part VI, Line 15B

“The compensation committee of the board is responsible for the review, benchmarking analysis and approval of the ceo's compenstaion. They also review compensation and incentives for all leadership staff.”

Form 990, Page 6, Part VI, Line 18

“The information is available on the jcc's website or upon request of the cfo.”

Form 990, Page 6, Part VI, Line 19

“The information is available on the jcc's website or upon request of the cfo.”

Filing and Contact Details

Filer

Filer Name
261 Rosecrest Inc
EIN
87-3924543
Phone
4125218010
Address
5738 FORBES AVENUE, PITTSBURGH, PA 15217

Signing Officer

Name
Jason Kunzman
Title
President/CEO
Phone
4125218010
Signed
2025-07-14

Organization Details

Principal Officer
Jason Kunzman
Formed
2021
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
6
Employees
0

Preparer

Firm
Zelenkofske Axelrod LLC
Address
210 TOLLGATE HILL ROAD, GREENSBURG, PA 15601
Preparer
Jared C Ewing
Phone
7248342151
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The jcc and rosecrest qualify as tax-exempt organizations under section 501(c)(3) of the u.s. Internal revenue code (irc). Accordingly, no provision for federal and state tax is required. The jcc accounts for uncertainty in income taxes using a recognition threshold of more-likely- than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined there were no tax uncertainties that met the recognition threshold in 2024 and 2023. The jcc's policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operations expense.”

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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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0834998
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RELATED PARTY PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE JCC AND ROSECREST QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE TAX IS REQUIRED. THE JCC ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY- THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2024 AND 2023. THE JCC'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN OPERATIONS EXPENSE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalLiabilityAmt0834998
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL ASSISTANCE/PROG
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt040686
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0153
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD APPROVES GUIDELINES FOR THE SELECTION PROCESS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt028395
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt125950
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0209429
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1172462
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt08716
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt16994
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt025052
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt120622
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0-4687
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt1-3991
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JASON KUNZMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DIANE NEWLAND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0266905
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1222037
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YOUNG MEN AND WOMEN'S HEBREW ASSOCIATION AND IRENE KAUFMANN CENTERS D/B/A JEWISH COMMUNITY CENTER OF GREATER PITTSBURGH (JCC) IS THE SOLE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED AND APPROVED BY THE AUDIT COMMITTEE OF THE MEMBER ORGANIZATION (JCC) EACH YEAR PRIOR TO FILING THE RETURN. THE 990 IS SHARED ELECTRONICALLY WITH THE ENTIRE BOARD ANNUALLY PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION OBTAINS EXECUTED CONFLICT OF INTEREST STATEMENTS AT THE ANNUAL BOARD RETREAT EACH FALL. THOSE BOARD MEMBERS WO DO NOT ATTEND AND/OR HAVE NOT EXECUTED ARE FOLLOWED UP BY STAFF TO ENSURE THAT THE EXECUTED STATEMENTS ARE RECEIVED BY THE NEXT SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION COMMITTEE OF THE BOARD IS RESPONSIBLE FOR THE REVIEW, BENCHMARKING ANALYSIS AND APPROVAL OF THE CEO'S COMPENSATION. THEY ALSO REVIEW COMPENSATION AND INCENTIVES FOR ALL LEADERSHIP STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE COMPENSATION COMMITTEE OF THE BOARD IS RESPONSIBLE FOR THE REVIEW, BENCHMARKING ANALYSIS AND APPROVAL OF THE CEO'S COMPENSTAION. THEY ALSO REVIEW COMPENSATION AND INCENTIVES FOR ALL LEADERSHIP STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE INFORMATION IS AVAILABLE ON THE JCC'S WEBSITE OR UPON REQUEST OF THE CFO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE INFORMATION IS AVAILABLE ON THE JCC'S WEBSITE OR UPON REQUEST OF THE CFO.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YOUNG MEN AND WOMEN'S HEBREW ASSOC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0251094514
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt03
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0JEWISH COM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05738 FORBES AVENUE BOX 81980
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PITTSBURGH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0108872
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1636150
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt21289642
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0YOUNG MEN AND WOMEN'S HEBREW ASSOC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1YOUNG MEN AND WOMEN'S HEBREW ASSOC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2YOUNG MEN AND WOMEN'S HEBREW ASSOC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
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IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0108872
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01745193
IRS990/TotalFunctionalExpensesGrp/TotalAmt01745193
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0488319
IRS990/TotalLiabilitiesEOYAmt0834998
IRS990/TotalLiabilitiesGrp/BOYAmt0488319
IRS990/TotalLiabilitiesGrp/EOYAmt0834998
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-488319
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-834998
IRS990/TotalOtherCompensationAmt061384
IRS990/TotalProgramServiceExpensesAmt01745193
IRS990/TotalProgramServiceRevenueAmt01289642
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01289642

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