Civic Intelligence

261 Rosecrest Inc.

990 • Fiscal year 2023 • EIN 87-3924543

Sep 01, 2022 to Aug 31, 2023 • Filed on Jul 08, 2024

Organization ProfileN/A
5738 Forbes AvenuePittsburgh, PA 15217

(412) 521-8010

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

76th percentile

0.37x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

12th percentile

-28%

Higher net margin than 12% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

96th percentile

$380,954

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 28.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

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

Annualized from 2022 to 2023

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$0

Flat from 2022

Net Assets

Down

-$488,319

Down $368,019 (-306%) from 2022

Liabilities

Up

$488,319

Up $368,019 (+306%) from 2022

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin12th percentile

Revenue

Up

$1,321,885

Up $202,633 (+18%) from 2022

Expenses

Up

$1,689,904

Up $450,352 (+36%) from 2022

Net Income

Down

-$368,019

Down $247,719 (-206%) from 2022

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2023

Assets$0
Liabilities$488,319
Net Assets-$488,319
Open 2023 Filing

Operations Trend

Revenue Growth65th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$1,321,885
Expenses$1,689,904
Net Income-$368,019
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jul 8, 2024
Return Version
2022v5.0
Gross Receipts
$1,321,885
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
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-120,300$-488,319▼ $368,019
Total Assets$0$0→ $0
Liabilities
Other Liabilities$120,300$488,319▲ $368,019
Total Liabilities$120,300$488,319▲ $368,019
Net Assets / Fund Balance
Total Net Assets Fund Balance$-120,300$-488,319▼ $368,019
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers
Top Officer Pay96th percentile

Board Members and Trustees

NameTitle
Sharon WernerChair
Brian SchreiberPresident/CEO (term End 08/31/2023)
Neil DibiaseVice Chair
Dan GilmanBoard Member
Scott E SeewaldBoard Member
Diane NewlandChief Financial Officer
Jason KunzmanChief Program Officer
Scott LeibSecretary
Joshua M FarberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$129,202
Program Service Revenue
$1,192,683
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-368,019
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,006,289
Salaries, Compensation, and Employee Benefits$657,196
Grants and Similar Amounts Paid$26,419
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$642,746--$642,746
Office Expenses$257,928--$257,928
Travel$182,925--$182,925
Occupancy$45,357--$45,357
Grants to Domestic Individuals$26,419--$26,419
Other Employee Benefits$14,450--$14,450
Other Expenses$13,003--$13,003
Information Technology$1,584--$1,584
Fees for Services Legal-$448-$448
All Other Expenses$118--$118
Total Functional Expenses$1,689,456$448$0$1,689,904
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$488,319
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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, Part VI, Section A, 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, Part VI, Section B, 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, Part VI, Section B, Line 12C

“The organization obtains executed conflict of interest statements at the annual board retreat each fall. Those board members who 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, Part VI, Section B, Line 15

“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, Part VI, Section C, Line 18

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

Form 990, Part VI, Section C, 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 and CEO
Phone
4125218010
Signed
2024-07-08
Discuss with paid preparer
Yes

Organization Details

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

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
20 STANWIX STREET, PITTSBURGH, PA 15222
Preparer
Jeffrey J Spengler CPA
Phone
4126976400
Supplemental Narrative

Additional Explanations

FORM 990, PART I LINES 13-18 AND PART V, LINE 2B AND PART IX LINES 1-25:

“261 rosecrest, inc. Maintains no direct employees and operates under a services agreement with young men and women's hebrew association and irene kaufmann centers (ein: 25-1094514) which allocates staffing resources in support of 261 rosecrest, inc.'s operations. All expenses (including staffing) reflected in this 990 (page 10, lines 7 and 9) are an allocation of expenses directly incurred by young men and women's hebrew association and irene kaufmann centers (ein: 25-1094514).”

FORM 990, PART XII, LINE 2C:

“The audit committee of the member organization (jcc) assumes the responsibility for the oversight of the audit and selection of an independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“The organization accounts for uncertainty in income taxes using a recognition threshold of more-likely-than not to be sustained upon examination by the approriate 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 2023.”

Raw XML AppendixShowing 400 of 498 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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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01689904
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0YOUNG MEN AND WOMEN'S HEBREW ASSOCIATION AND IRENE KAUFMANN CENTERS
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt01689904
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0488319
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RELATED PARTY PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPRORIATE 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 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt0488319
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FINANCIAL ASSISTANCE/PROGRAMS & SERVICES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt026419
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BOARD APPROVES GUIDELINES FOR THE SELECTION PROCESS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt0426
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt1197
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt2251
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1173026
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2148131
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt17274
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt26174
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt032306
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt123982
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRIAN SCHREIBER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JASON KUNZMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2DIANE NEWLAND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO (TERM END 08/31/2023)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF PROGRAM OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2CHIEF FINANCIAL OFFICER
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1204479
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt2174337
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0261 ROSECREST, INC. MAINTAINS NO DIRECT EMPLOYEES AND OPERATES UNDER A SERVICES AGREEMENT WITH YOUNG MEN AND WOMEN'S HEBREW ASSOCIATION AND IRENE KAUFMANN CENTERS (EIN: 25-1094514) WHICH ALLOCATES STAFFING RESOURCES IN SUPPORT OF 261 ROSECREST, INC.'S OPERATIONS. ALL EXPENSES (INCLUDING STAFFING) REFLECTED IN THIS 990 (PAGE 10, LINES 7 AND 9) ARE AN ALLOCATION OF EXPENSES DIRECTLY INCURRED BY YOUNG MEN AND WOMEN'S HEBREW ASSOCIATION AND IRENE KAUFMANN CENTERS (EIN: 25-1094514).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YOUNG 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/ExplanationTxt2THE 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/ExplanationTxt3THE ORGANIZATION OBTAINS EXECUTED CONFLICT OF INTEREST STATEMENTS AT THE ANNUAL BOARD RETREAT EACH FALL. THOSE BOARD MEMBERS WHO 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/ExplanationTxt4THE 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/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/ExplanationTxt7THE AUDIT COMMITTEE OF THE MEMBER ORGANIZATION (JCC) ASSUMES THE RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I LINES 13-18 AND PART V, LINE 2B AND PART IX LINES 1-25:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0YOUNG MEN AND WOMEN'S HEBREW ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0251094514
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0JEWISH COMMUNITY CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05738 FORBES AVENUE BOX 81980
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PITTSBURGH
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$488,319
Net assets
-$488,319
Revenue
$1,321,885
Expenses
$1,689,904
Net income
-$368,019
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