2024-11-15T06:27:56-06:00 2023-12-31 951777440 GREEN HASSON & JANKS LLP 700 S FLOWER STREET SUITE 3300 LOS ANGELES CA 90017 990 2023-01-01 951843131 CAMP RAMAH IN CALIFORNIA INC CAMP 3104768571 17525 VENTURA BLVD 310 ENCINO CA 91316 RANDY MICHAELS CFO/COO/DIR. OF FINANCE & ADMI 3104768571 2024-11-14 1 1 LIZBETH G NEVAREZ P01399868 3108731600 2024-11-14 2023 2024-10-15 13:58:12Z JOSEPH MENASHE 17525 VENTURA BLVD 310 ENCINO CA 91316 13755767 0 X WWW.RAMAH.ORG X 1956 CA CHILDREN AND ADULT CAMPS FOR RELIGIOUS TRAINING BENEFITING MORE THAN 2,000 PEOPLE. 28 28 386 115 0 0 4535771 4984131 6906403 8090034 0 202244 -47651 -19106 11394523 13257303 778651 708616 0 0 4643826 4557817 0 0 754133 6505840 8334213 11928317 13600646 -533794 -343343 24578179 26244805 4973892 6177215 19604287 20067590 X TO CREATE HOLY EDUCATIONAL COMMUNITIES, WHEREIN CAMPERS AND STAFF LEARN TO LIVE COMMITTED JEWISH LIVES, EMBODYING THE IDEALS OF CONSERVATIVE JUDAISM. 0 0 11803477 708616 8090034 SUMMER AND WINTER CAMP AT RAMAH, YOUR CHILD LIVES IN A FUN, CARING JEWISH COMMUNITY IN WHICH EACH CHILD IS VALUED AS AN INDIVIDUAL AND AS PART OF A LARGER FAMILY. JEWISH PRAYER, TEXTS, AND CUSTOMS ARE EXPLORED THROUGH ENGAGING DISCUSSIONS, PARTICIPATORY ACTIVITIES AND SHABBAT CELEBRATION. HEBREW IS SPOKEN AND LEARNED AT CAMP IN A SPIRIT UNIQUE TO RAMAH, AND COMES ALIVE IN THE CHADAR OCHEL (DINING ROOM), ON THE STAGE OF OUR AMPHITHEATER, IN CHEERS AND THROUGHOUT CAMP. JEWISH AND ISRAELI CULTURE IS CELEBRATED THROUGH SONG, FOOD, ART AND DANCE. AS CAMPERS GROW, WE FOCUS ON DEVELOPING LEADERSHIP, SOCIAL ACTION AND IMPORTANCE OF THE STATE OF ISRAEL. THROUGH THEIR YEARS AT CAMP, YOUR CHILD WILL ENJOY THE FOLLOWING TYPES OF ACTIVITIES AQUATICS - SWIMMING LESSONS, LIFEGUARD TRAINING, WATER POLO AND WATER SPORTS. PERFORMING ARTS - DRAMA, DANCE, ROCK BAND AND OTHER MUSIC. SPORTS - BASKETBALL, SOCCER, TENNIS, VOLLEYBALL, GA-GA, SELF-DEFENSE, ARCHERY AND MORE. OUTDOOR ADVENTURE - ROPES COURSE, HIKING, BIKING, SURVIVAL SKILLS, NATURE AND MORE. VISUAL ARTS - ARTS AND CRAFTS, JEWELRY MAKING, CERAMICS/SCULPTURE. MEDIA ARTS - VIDEO PRODUCTION, PHOTOGRAPHY AND JOURNALISM. CAMPING TRIPS -SLEEP OUT UNDER THE STARS, CAMPFIRES, OUTDOOR COOKING, ADVENTURE ACTIVITIES (KAYAKING OR ROCK CLIMBING OR SURFING OR ORIENTEERING). 11803477 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 41 0 1 386 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X RANDY MICHAELS 3104768571 17525 VENTURA BLVD 310 ENCINO CA 91316 DR LEE ROSEN CHAIR 1.00 X X 0 0 0 ELLEN BROWN IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 CRAIG COOPER VICE CHAIR / FACILITIES 1.00 X X 0 0 0 TZIVIA SCHWARTZ GETZUG VICE CHAIR / GOVERNANCE 1.00 X X 0 0 0 JONNY MARS VICE CHAIR / BUDGET & FINANCE 1.00 X X 0 0 0 KARMI MONSHER SECRETARY 1.00 X X 0 0 0 NANCY BEISER VICE CHAIR DEVELOPMENT 1.00 X X 0 0 0 DAVID ASHKENAZI BOARD MEMBER 1.00 X X 0 0 0 DR ALYSE BARON BOARD MEMBER 1.00 X 0 0 0 LISA LAINER-FAGAN BOARD MEMBER- CYCLED OFF 9/2023 1.00 X 0 0 0 ALISON FEINBERG BOARD MEMBER 1.00 X 0 0 0 SARAH SPIWAK GELBART BOARD MEMBER-RESIGNED 5/2023 1.00 X 0 0 0 DANA GOODMAN BOARD MEMBER 1.00 X 0 0 0 DANIEL GRYCZMAN BOARD MEMBER 1.00 X 0 0 0 JEFF KAPLAN BOARD MEMBER - CYCLED OFF 9/2023 1.00 X 0 0 0 COURTNEY MIZEL BOARD MEMBER 1.00 X 0 0 0 HANNAH PLATT ROSIN BOARD MEMBER 1.00 X 0 0 0 JEREMY ROSENTHAL BOARD MEMBER 1.00 X 0 0 0 IRENE BASLOE SARAF BOARD MEMBER 1.00 X 0 0 0 SHEILA BARAN SPIWAK BOARD MEMBER 1.00 X 0 0 0 LESLEY WOLMAN BOARD MEMBER 1.00 X 0 0 0 ADRIAN MILLER BOARD MEMBER 1.00 X 0 0 0 MICHAEL MATTES BOARD MEMBER 1.00 X 0 0 0 RABBI RICHARD CAMRAS BOARD MEMBER 1.00 X 0 0 0 SUZANNE REZNIKOFF MARKS BOARD MEMBER 1.00 X 0 0 0 LANA RIZIKA BOARD MEMBER 1.00 X 0 0 0 JOY SILVER BOARD MEMBER - CYCLED OFF 9/2023 1.00 X 0 0 0 JOSH CAPLAN BOARD MEMBER - JOINED 9/2023 1.00 X 0 0 0 REBECCA KEKST BOARD MEMBER - JOINED 9/2023 1.00 X 0 0 0 SAMI SCHWARTZ BOARD MEMBER - JOINED 9/2023 1.00 X 0 0 0 DAVID KAPLAN BOARD MEMBER 1.00 X 0 0 0 JOSEPH MENASHE EXECUTIVE DIRECTOR 35.00 X 283966 0 50307 RANDY MICHAELS CFO/COO/DIR. OF FINANCE & 35.00 X 231104 0 25523 ARIELLA MOSS-PETERSEIL ASSOCIATE DIRECTOR 35.00 X 211802 0 80236 JOHN MAGOULAS DIRECTOR OF DEVELOPMENT 35.00 X 116644 0 15972 MARIA J BREWER DIRECTOR OF OPERATIONS 35.00 X 110307 0 14410 953823 0 186448 5 0 1 0 PERY CONSULTING GROUP LLC 6520 PLATT AVENUE 548 WEST HILLS CA 91307 ACCOUNTING SERVICES 325000 4POINTS EXPEDITION 142 PACOS ST VENTURA CA 93001 SUMMER PROGRAM EXPEDITIONS 190210 2 1265731 224147 3494253 4984131 CAMP TUITION 611600 8090034 8090034 8090034 197261 197261 333701 328718 4983 4983 4983 28000 1265731 169746 -141746 -141746 MISCELLANEOUS 900003 122640 122640 122640 13257303 8090034 0 183138 708616 708616 506900 442500 30410 33990 3279160 2862555 196726 219879 59105 51596 3546 3963 458521 400268 27508 30745 254131 221845 15246 17040 51150 51150 366015 259816 50148 56051 45948 45948 464374 352053 28405 83916 1179 1179 80028 60986 9363 9679 157397 107775 23432 26190 572826 534901 13493 24432 135677 128762 3400 3515 106699 106699 574597 396461 79461 98675 426768 286485 68980 71303 FOOD & HOUSING SUPPLIES 4011345 4011345 PROGRAMMING & RECRUITME 682563 682563 CAMP REPAIR & MAINTENAN 335412 227652 52988 54772 MERCHANT CHARGES 202356 202356 119879 67298 32598 19983 13600646 11803477 1043036 754133 1004924 2252114 2508275 2464412 556785 380409 54704 15159 670144 598698 22154240 9582456 12682659 12571784 6883906 7800460 107975 107975 108807 53794 24578179 26244805 632844 670754 2028247 2047054 1373544 2813930 816667 583333 122590 62144 4973892 6177215 X 8788965 8936270 10815322 11131320 19604287 20067590 24578179 26244805 -343343 806646 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7412445 142639 962942 340000 8178026 8047136 636430 -996121 275000 7412445 7209638 404675 882823 450000 8047136 6448912 135707 625019 7209638 5296196 360838 1091777 299899 6448912 0.76000 0.24000 0 0 4294618 4294618 15748425 9049157 6699268 1069921 533299 536622 1041276 1041276 12571784 OPERATING LEASE LIABILITY 62144 62144 X 13479131 806646 -708616 98030 13381101 45948 -169746 -123798 13257303 13015828 169746 169746 12846082 45948 708616 754564 13600646 PART V, LINE 4: ENDOWMENT FUNDS ARE USED FOR SCHOLARSHIPS AND OTHER PROGRAMS. PART X, LINE 2: CAMP RAMAH RECOGNIZES THE IMPACT OF TAX POSITIONS IN THE FINANCIAL STATEMENTS IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. DURING THE YEAR ENDED DECEMBER 31, 2023, CAMP RAMAH PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AND DID NOT NOTE ANY MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR WHICH MIGHT HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIP (DISCOUNTS) -708,616. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS SPECIAL EVENT EXPENSES -169,746. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS SPECIAL EVENT EXPENSES 169,746. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP (DISCOUNTS) 708,616. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE POLICY IS INCLUDED ON THE ENROLLMENT APPLICATION. WINTER GALA EVENT 1293731 1265731 28000 86240 7382 76124 1293731 1265731 28000 86240 7382 76124 169746 -141746 1 SCHOLARSHIPS 491 708616 DEDUCTION FROM PURCHASE PRICE AMOUNTS DEDUCTED FROM FULL TUITION PRICE FOR RECIPIENTS PART I, LINE 2: THE ORGANIZATION PROVIDES NEED BASED TUITION ASSISTANCE TO HELP CAMPERS ATTEND THE CAMP. A FINANCIAL AID APPLCIATION IS REQUIRED TO BE COMPLETED BY ALL FINANCIAL AID RECIPIENTS. X X 1 1 X X 0 0 0 0 0 0 0 0 0 JOSEPH MENASHE EXECUTIVE DIRECTOR 199966 0 0 0 84000 0 28067 0 22240 0 334273 0 0 0 ARIELLA MOSS-PETERSEIL ASSOCIATE DIRECTOR 211802 0 0 0 0 0 15506 0 64730 0 292038 0 0 0 RANDY MICHAELS CFO/COO/DIR. OF FINANCE & 231104 0 0 0 0 0 7993 0 17530 0 256627 0 0 0 PART I, LINE 1A THE EXECUTIVE DIRECTOR IS ALLOWED TO USE THE RESIDENCE ON THE CAMP SITE DURING SUMMER FOR THE CONVENIENCE OF CONDUCTING THE SUMMER ACTIVITIES HELD BY CAMP RAMAH. NO CASH ALLOWANCE IS GIVEN TOWARDS THE HOUSING ALLOWANCE. THE EXECUTIVE DIRECTOR ALSO HAS A DISCRETIONARY SPENDING ACCOUNT SOLELY FOR THE PURPOSE OF ENABLING HIM TO MAKE PROGRAM RELATED PURCHASES FOR THE ACTIVITIES CONDUCTED BY CAMP RAMAH. ALL OF THE EXPENSES ARE ADEQUATELY ACCOUNTED FOR IN A REASONABLE TIME PERIOD AND ALL OF THE EXPENSES ARE DEDUCTIBLE FOR FEDERAL INCOME TAX PURPOSES. FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE INCLUDES LEE ROSEN (CHAIR), ELLEN BROWN (IMMEDIATE PAST CHAIR), KARMI MONSHER (SECRETARY), JONNY MARS (VICE CHAIR/BUDGET & FINANCE/TREASURER), NANCY BEISER (VICE CHAIR DEVELOPMENT), CRAIG COOPER (VICE CHAIR/FACILITIES), ALISON FEINBERG (EXECUTIVE MEMBER), TZIVIA GETZUG SCHWARTZ (VICE CHAIR/GOVERNANCE), DANIEL GRYCZMAN (EXECUTIVE MEMBER), SHEILA BARAN SPIWAK (EXECUTIVE MEMBER), JEREMY ROSENTHAL (EXECUTIVE MEMBER) FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY SENIOR MANAGEMENT AND IS THEN DISTRIBUTED TO ALL BOARD MEMBERS BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL QUESTIONNAIRE IS PROVIDED TO ALL BOARD MEMBERS. THE GOVERNANCE COMMITTEE MONITORS AND REVIEWS THE CONFLICT OF INTEREST POLICY. IF THERE IS A CONFLICT OF INTEREST, IT IS BROUGHT TO THE EXECUTIVE COMMITTEE FOR RESOLUTION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND OTHER OFFICERS ARE BOARD RECOMMENDED AND THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES IT INDEPENDENTLY, WITHOUT THE PARTICIPATION OF INTERESTED PERSONS. COMPARATIVE DATA FROM THE NATIONAL RAMAH ASSOCIATION IS USED TO SET THE SALARY. FORM 990, PART VI, SECTION B, LINE 15B: AN ANNUAL REVIEW OF THE SALARY SCALE AND BENEFITS THAT INCLUDES A REVIEW BY AN OUTSIDE HR FIRM ARE USED TO DETERMINE THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.