ELI AND BESSIE COHEN CAMPS OF MASSACHUSETTS INC (EIN 046003680) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1944

Legal Domicile

Principal Officer

BEN PORTNOY

Phone

7814892070

Tax Period

2024-10-01 to 2025-09-30

ELI AND BESSIE COHEN CAMPS OF MASSACHUSETTS INC, founded in 1944, is a community nonprofit that reported $4.4M in total revenue in fiscal year 2024. Revenue surged 28% from the prior year, signaling strong growth momentum. Expenses of $3.9M left a modest 11% surplus.

Mission

TO PROMOTE PERSONAL GROWTH, APPRECIATION OF JEWISH LIFE, AND AN UNDERSTANDING OF ISRAEL

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $272,703

Program Service Revenue $3,262,055

Investment Income $723,668

Other Revenue $117,341

TOTAL REVENUE $4,375,767

Expense Breakdown

Grants Paid $147,326

Salaries & Benefits $1,338,260

Fundraising Expenses $165,035

Program Expenses $2,671,187

Other Expenses $2,395,065

TOTAL EXPENSES $3,880,651

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,375,767	$3,408,446	+0.3%
Expenses	$3,880,651	$3,496,159	+0.1%
Net Income	$495,116	$-87,713	-6.6%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

149

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$393,790

Total Directors

$393,790

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ETAHN M COHEN	TREASURER	1.00	Officer Director	$0	$0	$0
JONATHAN I COHEN	PRESIDENT	20.00	Officer Director	$343,228	$50,562	$393,790
ALISON TERES	DIRECTOR	1.00	Director	$0	$0	$0
DR RENEE GOLDBERG	CHAIRPERSON	1.00	Officer Director	$0	$0	$0
ADINA COHEN ZIEGLER	CLERK/SECRETARY	1.00	Officer Director	$0	$0	$0
KIM STONE	DIRECTOR	1.00	Director	$0	$0	$0
GEOFF KUPFERSHMID	DIRECTOR	1.00	Director	$0	$0	$0
PAUL GREENBERG	DIRECTOR	1.00	Director	$0	$0	$0
AARON COOPER	DIRECTOR	1.00	Director	$0	$0	$0
DANIELLA LEVINE	DIRECTOR	1.00	Director	$0	$0	$0
JON WASSERMAN	DIRECTOR	1.00	Director	$0	$0	$0
JEFF BLASBALG	DIRECTOR	1.00	Director	$0	$0	$0
JAKE GROSSMAN	DIRECTOR	1.00	Director	$0	$0	$0
LAURA ZAKS	DIRECTOR	1.00	Director	$0	$0	$0
LYNNE WALDER	DIRECTOR	1.00	Director	$0	$0	$0
ANNA REDDINGTON	ACCOUNTING MANAGER	20.00	Highest	$125,954	$352	$126,306
AMY CORAN	CAMP DIRECTOR - PEMBROKE	40.00	Highest	$115,191	$13,273	$128,464
BENJAMIN PORTNOY	EXECUTIVE DIRECTOR	20.00	Highest	$213,518	$352	$213,870
BARBARA STEVENS	DEVELOPMENT DIRECTOR	20.00	Highest	$169,000	$13,293	$182,293

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$4,375,767	$3,880,651	$6,830,681	$495,116
2024	$3,408,446	$3,496,159	$7,492,487	$-87,713
2023	$3,278,404	$3,409,333	$7,119,618	$-130,929
2022	$3,066,249	$3,100,474	$7,135,826	$-34,225
2021	$2,965,179	$2,229,312	$7,625,011	$735,867
2020	$525,740	$1,266,632	$7,369,513	$-740,892
2019	$2,387,657	$2,822,369	$6,775,766	$-434,712
2018	$2,449,362	$2,720,465	$6,192,628	$-271,103

ELI AND BESSIE COHEN CAMPS OF MASSACHUSETTS INC