Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
YOUNG JUDAEA INC
Employer identification number
13-5654375
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
581,300
930,003
486,673
341,961
423,939
2,763,876
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
2,079,958
1,811,953
2,100,349
2,251,451
2,296,332
10,540,043
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
2,661,258
2,741,956
2,587,022
2,593,412
2,720,271
13,303,919
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
13,303,919
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
2,661,258
2,741,956
2,587,022
2,593,412
2,720,271
13,303,919
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
120,937
174,758
209,908
68,849
80,324
654,776
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
120,937
174,758
209,908
68,849
80,324
654,776
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
100,050
60,423
33,163
55,746
56,439
305,821
13
Total support (Add lines 9, 10c, 11 and 12.).
2,882,245
2,977,137
2,830,093
2,718,007
2,857,034
14,264,516
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
93.266 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
92.873 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
4.590 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
4.907 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
YOUNG JUDAEA INC
Employer identification number
13-5654375
Identifier
Return Reference
Explanation
FORM 990, PART III, LINE 1
ORGANIZATION'S MISSION
A) TO FURTHER THE EMOTIONAL, PHYSICAL AND SPIRITUAL DEVELOPMENT OF THE JEWISH YOUTH. (B) TO PROMOTE AN APPRECIATION OF JEWISH CULTURAL VALUES IN ACCORDANCE WITH JEWISH TRADITION AMONG THE JEWISH YOUTH. (C) TO CULTIVATE IN THE JEWISH YOUTH OF THIS COUNTRY, A LOVE OF COUNTRY. (D) TO ADVANCE, FOSTER AND SPREAD THE IDEALS OF ZIONISM AND TO VOLUNTARILY ASSIST IN THE RESTORATION OF THE JEWISH HOMELAND IN ISRAEL. (E) TO PROMOTE THE STUDY OF JEWISH HISTORY, RELIGION, LITERATURE AND PROBLEMS FACING THE STATE OF ISRAEL TODAY (F) TO CREATE, FORM AND ORGANIZE SOCIETIES, ASSOCIATIONS, CHAPTERS, COUNCILS AND CLUBS OF BOYS AND GIRLS, YOUNG MEN AND WOMEN, WHO ARE TO BECOME AFFILIATED WITH THIS CORPORATION AND WHOSE FUNCTIONS IT SHALL BE TO ASSIST, AID AND COOPERATE WITH THE CORPORATION IN THE PROMOTION AND ACCOMPLISHMENT OF THE PURPOSES FOR WHICH THE CORPORATION IS FORMED AND FOR THE EXERCISE OF THE POWERS GRANTED HEREIN. (G) TO PUBLISH PERIODICALS, BOOKS, PAMPHLETS AND OTHER DOCUMENTS FOR THE FURTHERANCE OF THE PURPOSES FOR WHICH THE CORPORATION IS FORMED, AND TO PREPARE EDUCATIONAL MATERIAL, PROGRAMS, BOOKLETS AND MAGAZINES WHICH WILL BE OF ASSISTANCE TO THE SOCIETIES, ASSOCIATIONS, ORGANIZATION'S MISSION CHAPTERS, COUNCILS, AND CLUBS AFFILIATED WITH THE CORPORATION IN THE CONDUCT OF THEIR EDUCATIONAL, SOCIAL, ATHLETIC AND OTHER ACTIVITIES. (H) TO HOLD PUBLIC FUNCTIONS, FESTIVALS, CELEBRATIONS AND OPEN FORUMS DEEMED DESIRABLE BY THE CORPORATION FOR THE PROMOTION OF THESE PURPOSES. (I) TO DO ALL SUCH ACTS AND THINGS AS MAY, FROM TIME TO TIME SEEM TO THE CORPORATION EXPEDIENT OR DESIRABLE FOR THE PROMOTION OF THESE PURPOSES. (J) IN EVERY INSTANCE AND IN ALL OF ABOVE PURPOSES AID AND ASSISTANCE SHALL BE VOLUNTARY.
FORM 990, PART III, LINE 4A
PROGRAM SERVICE ACTIVITY
CAMP TEL YEHUDAH, THE NATIONAL SENIOR LEADERSHIP CAMP OF YOUNG JUDAEA, IS DEEPLY COMMITTED TO JEWISH AND ZIONIST VALUES AND TRADITION. THROUGH A DYNAMIC COMBINATION OF ATHLETICS, ARTS AND CRAFTS, THE PERFORMING ARTS, AND OTHER ACTIVITIES, CAMPERS DISCOVER THE WONDERS OF ISRAEL AND JEWISH HERITAGE, DEVELOP AN UNDERSTANDING OF WHAT IT MEANS TO BE A PART OF A COMMUNITY, AND LEARN ABOUT THEMSELVES AS INDIVIDUALS. WE ARE DEDICATED TO LAYING THE FOUNDATION FOR STRONG, VIBRANT JEWISH LEADERSHIP IN THE FUTURE. CAMP TEL YEHUDAH IS KOSHER AND SHOMER SHABBAT. CAMP TEL YEHUDAH OFFERS A RANGE OF PROGRAMS FOR TEENS ENTERING GRADES 9 TO 11. PROGRAMS ARE DESIGNED TO MEET THE NEEDS AND INTERESTS OF EACH AGE GROUP WITH APPROPRIATE ACTIVITIES AND EXPERIENCES, AND OUR AGE GROUPS, OR AIDOT EACH ENJOY A SUMMER'S WORTH OF INNOVATIVE AND INTERESTING PROGRAMMING. APPROXIMATELY 596 CHILDREN ATTENDED THE CAMP DURING THE YEAR.
FORM 990, PART VI, LINES 6, 7A AND 7B
GOVERNING BODY
YOUNG JUDAEA, INC.'S SOLE ACTIVITY IS THE CAMP YOUNG JUDAEA SUMMER CAMP WHOSE PURPOSE IS TO STRENGTHEN THE MENTAL, PHYSICAL AND SPIRITUAL DEVELOPMENT OF YOUTHS IN THIS COUNTRY. THE BOARD OF DIRECTORS IS APPOINTED BY THE SOLE MEMBER, WHICH IS HADASSAH, THE WOMEN'S ZIONIST ORGANIZATION OF AMERICA, INC., WHICH ALSO HAS THE RIGHT TO APPROVE OR VETO BOARD DECISIONS.
FORM 990, PART VI, LINE 11
990 REVIEW POLICY
THE RETURN IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM BASED ON INFORMATION PROVIDED BY THE ORGANIZATION AND IN CONSULTATION WITH THE ORGANIZATION'S FINANCE DEPARTMENT. THE DRAFT PREPARED BY THE ACCOUNTING FIRM IS THEN CAREFULLY REVIEWED BY MANAGEMENT. IN ADDITION, THE BOARD OF DIRECTORS REVIEWS THE FORM 990, AND A COPY OF THE FINAL FORM 990 IS PROVIDED TO EACH OF TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, LINE 12
CONFLICT OF INTEREST POLICY
A COPY OF THE CONFLICT OF INTEREST POLICY IS GIVEN TO BOARD MEMBERS WHEN APPOINTED AND TO SENIOR EMPLOYEES WHEN HIRED. A CONFLICT OF INTEREST DISCLOSURE STATEMENT IS OBTAINED ANNUALLY FROM ALL BOARD MEMBERS AND SENIOR EMPLOYEES WHO ARE CURRENTLY WITH THE CAMP. IF A POTENTIAL CONFLICT ARISES FOR ANY EMPLOYEE, THAT EMPLOYEE IS REQUIRED TO REPORT IT IN WRITING TO HIS OR HER SUPERVISOR. THE POTENTIAL CONFLICT WOULD THEN BE BROUGHT TO THE BOARD OF DIRECTORS, WHO WOULD REVIEW THE MATTER AT A MEETING CONVENED FOR THAT PURPOSE AND DETERMINE HOW TO APPROPRIATELY HANDLE THE POTENTIAL CONFLICT.
FORM 990, PART VI, LINE 14
DOCUMENT RETENTION AND DESTRUCTION POLICIES
WHILE THE BOARD DID NOT APPROVE THE POLICY, THE CAMP DOES OPERATE UNDER A WRITTEN RECORD RETENTION POLICY SINCE AT LEAST 2003.
FORM 990, PART VI, LINE 15
COMPENSATION
WHEN A NEW CAMP DIRECTOR IS HIRED, THE ORGANIZATION CONDUCTS A REVIEW OF VARIOUS COMPARABILITY DATA FOR SIMILAR POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THE ORGANIZATION SETS COMPENSATION WITHIN THE RANGE OF THE GOING MARKET RATE. THE COMPENSATION AMOUNT IS REVIEWED, APPROVED, AND DOCUMENTED BY THE INDEPENDENT COMPENSATION COMMITTEE OF THE BOARD. NO INDIVIDUAL HAVING A CONFLICT OF INTEREST IS PERMITTED TO PARTICIPATE IN THE REVIEW OR DECISION. IN SUBSEQUENT YEARS, AN INDIVIDUAL MAY RECEIVE A SALARY INCREASE AS APPROVED BY THE COMPENSATION COMMITTEE. BONUSES ARE GENERALLY NOT AWARDED.
FORM 990, PART VI, LINE 19
GOVERNING DOCUMENTS
THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC. A COPY OF ITS FORM 990 IS AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 5
OTHER CHANGES IN NET ASSETS
Prior Year Adjustment $1,684
HOURS DEVOTED FOR RELATED ORGANIZATION
FORM 990 PART VII
NAME:ALECIA SACHS TITLE:PRESIDENT HOURS:11
HOURS DEVOTED FOR RELATED ORGANIZATION
FORM 990 PART VII
NAME:SHELLEY SHERMAN TITLE:VP, SECRETARY AND DIRECTOR HOURS:26