2016-03-11T16:06:08-06:00 2015-09-30 131610809 FRIEDMAN LLP 2000 MARKET STREET SUITE 500 PHILADELPHIA PA 19103 990 2014-10-01 231607236 CAMP RAMAH IN THE POCONOS CAMP 2158858556 2100 ARCH STREET FL 1 PHILADELPHIA PA 19103 BRUCE I LIPTON DIRECTOR OF FINANCE 2158858556 2016-02-25 1 HARRIS L DEVOR P00332228 2154969200 2016-02-25 2014 2016-08-17 19:52:53Z JOEL SELTZER 2100 ARCH STREET FL 1 PHILADELPHIA PA 19103 5711066 0 X WWW.RAMAHPOCONOS.ORG X 1950 PA CAMP RAMAH'S MISSION IS TO CREATE A NURTURING, SAFE, FUN-FILLED, VIBRANT JEWISH COMMUNITY THAT INSPIRES THE EDUCATION, SOCIAL, CULTURAL, MORAL, PHYSICAL, AND EMOTIONAL GROWTH OF CAMPERS AND STAFF, FOSTERING LIFE-LONG JEWISH IDENTITY. RAMAH FACILITATES VALUES-BASED LEARNING AND COMMUNAL RESPONSIBILITY BY PROVIDING A DYNAMIC JEWISH CAMPING EXPERIENCE. 26 26 364 51 0 0 617679 1163151 4013840 4313096 66086 79615 80734 -11270 4778339 5544592 299906 362194 0 0 1951420 2193873 0 0 118128 1755582 1936508 4006908 4492575 771431 1052017 4702538 5711722 358525 417078 4344013 5294644 X CAMP RAMAH'S MISSION IS TO CREATE A NURTURING, SAFE, FUN-FILLED, VIBRANT JEWISH COMMUNITY THAT INSPIRES THE EDUCATION, SOCIAL, CULTURAL, MORAL, PHYSICAL, AND EMOTIONAL GROWTH OF CAMPERS AND STAFF, FOSTERING LIFE-LONG JEWISH IDENTITY. RAMAH FACILITATES VALUES-BASED LEARNING AND COMMUNAL RESPONSIBILITY BY PROVIDING A DYNAMIC JEWISH CAMPING EXPERIENCE. 0 0 2376990 269384 3338172 CAMP RAMAH IN THE POCONOS - THE RECREATIONAL OVERNIGHT CAMP SETTING CREATES A NURTURING, SAFE, FUN-FILLED, VIBRANT JEWISH COMMUNITY THAT INSPIRES THE EDUCATION, SOCIAL, CULTURAL, MORAL, PHYSICAL, AND EMOTIONAL GROWTH OF CAMPERS AND STAFF, FOSTERING LIFE-LONG JEWISH IDENTITY. RAMAH FACILITATES VALUES-BASED LEARNING AND COMMUNAL RESPONSIBILITY BY PROVIDING A DYNAMIC JEWISH CAMPING EXPERIENCE. OVER 445 (350 FULL CAMPER EQUIVALENT) CAMPERS ARE INFLUENCED BY MORE THAN 250 TRAINED STAFF WHO SERVE AS ROLE MODELS; INSTILLING PASSION FOR AND KNOWLEDGE OF PRACTICING THE JEWISH SABBATH, DIETARY LAWS, AND JEWISH PRAYER. 837220 90660 963024 RAMAH DAY CAMP- THE DAY CAMP SETTING CREATES A NURTURING, SAFE, FUN-FILLED, VIBRANT JEWISH COMMUNITY THAT INSPIRES THE EDUCATION, SOCIAL, CULTURAL, MORAL, PHYSICAL, AND EMOTIONAL GROWTH OF CAMPERS AND STAFF, FOSTERING LIFE-LONG JEWISH IDENTITY. RAMAH FACILITATES VALUES-BASED LEARNING AND COMMUNAL RESPONSIBILITY BY PROVIDING A DYNAMIC JEWISH CAMPING EXPERIENCE. APPROXIMATELY 297 (239 FULL CAMPER EQUIVALENT)CAMPERS ARE INFLUENCED BY TRAINED STAFF WHO SERVE AS ROLE MODELS; INSTILLING PASSION FOR AND KNOWLEDGE OF PRACTICING THE JEWISH SABBATH, DIETARY LAWS, AND JEWISH PRAYER. 33813 2150 11900 TIKVAH PROGRAM - THE RECREATIONAL OVERNIGHT CAMP SETTING CREATES A NURTURING, SAFE, FUN-FILLED, VIBRANT JEWISH COMMUNITY THAT INSPIRES THE EDUCATION, SOCIAL, CULTURAL, MORAL, PHYSICAL, AND EMOTIONAL GROWTH OF SPECIAL NEEDS CAMPERS AND THEIR FAMILIES, FOSTERING LIFE-LONG JEWISH IDENTITY. RAMAH FACILITATES VALUES-BASED LEARNING AND COMMUNAL RESPONSIBILITY BY PROVIDING A DYNAMIC JEWISH CAMPING EXPERIENCE. APPROXIMATELY 50 PEOPLE FROM DIFFERENT 15 FAMILIES ARE INFLUENCED BY TRAINED STAFF WHO SERVE AS ROLE MODELS; INSTILLING PASSION FOR AND KNOWLEDGE OF PRACTICING THE JEWISH SABBATH, DIETARY LAWS, AND JEWISH PRAYER. 3248023 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 364 1 0 0 0 0 0 0 0 0 0 0 X 26 26 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X BRUCE I LIPTON 2158858556 2100 ARCH STREET PHILADELPHIA PA 19103 LEE SUSSMAN PRESIDENT 4.00 X X 0 0 0 MARTIN WACHS VICE PRESIDENT 4.00 X 0 0 0 JAY DORSCH VICE PRESIDENT 4.00 X 0 0 0 JUDITH HESS VICE PRESIDENT 1.50 X 0 0 0 MICHAEL WACHS SENIOR VICE PRESIDENT 4.00 X 0 0 0 LYNN HORN TREASURER 4.00 X X 0 0 0 DEBBIE ALBERT SECRETARY 1.50 X X 0 0 0 DAVID GOLDSTEIN IMMEDIATE PAST PRESIDENT 4.00 X 0 0 0 RACHAEL ABRAMS DIRECTOR 1.50 X 0 0 0 JON ADLER DIRECTOR 1.50 X 0 0 0 DAVID AXELROD DIRECTOR 1.50 X 0 0 0 JULIE BERGER DIRECTOR 1.50 X 0 0 0 BRUCE ENGLEMAN DIRECTOR 1.50 X 0 0 0 DR MARK FALLICK DIRECTOR 1.50 X 0 0 0 SHIRA GOODMAN DIRECTOR 1.50 X 0 0 0 DAVID I HAAS ESQ DIRECTOR 1.50 X 0 0 0 ADAM LEWIN DIRECTOR 1.50 X 0 0 0 DON MILLER DIRECTOR 1.50 X 0 0 0 RABBI MICAH PELTZ DIRECTOR 1.50 X 0 0 0 NATHAN RELLES DIRECTOR 1.50 X 0 0 0 JOSH ROMIROWSKY DIRECTOR 1.50 X 0 0 0 MICHAEL SAEWITZ DIRECTOR 1.50 X 0 0 0 DOUG SAYER DIRECTOR 1.50 X 0 0 0 SUE SHERR-SEITZ DIRECTOR 1.50 X 0 0 0 RICHARD SOLOFF DIRECTOR 1.50 X 0 0 0 RABBI ERIC YANOFF DIRECTOR 1.50 X 0 0 0 BRUCE LIPTON DIRECTOR OF FINANCE & OPER 40.00 X 126669 0 36479 RABBI JOEL SELTZER DIRECTOR 40.00 X 110514 0 50988 237183 0 87467 2 0 1 0 0 1163151 16441 1163151 TUITION & FEES 721210 4243877 4243877 GUEST HOUSE 721210 37339 37339 REUNIONS 721210 31752 31752 OTHER 721210 128 128 4313096 80516 80516 6000 17270 -11270 -11270 -11270 148303 149204 -901 -901 -901 5544592 4313096 0 68345 362194 362194 344855 215534 129321 1592132 1056354 446163 89615 135701 5062 123131 7508 121185 73178 41152 6855 101450 29100 72350 57879 27592 29246 1041 6836 6836 159394 109842 41477 8075 23297 19126 4171 236405 148432 87973 81154 57669 22889 596 3332 1725 1607 136807 102605 34202 122027 61013 61014 EDUCATION & RECREATION 342302 342302 MEALS 285701 285701 TRANSPORTATION & BAGGAG 84298 84298 CANTEEN MERCHANDISE 56655 56655 238971 223656 16655 -1340 4492575 3248023 1126424 118128 267175 315465 658896 1064904 221276 209166 132471 106495 31535 34079 66167 39068 3963932 1568608 1799253 2395324 1171491 1078505 315024 407133 39250 61583 4702538 5711722 56523 147422 302002 269656 358525 417078 X 2219045 2728249 442199 854733 1682769 1711662 4344013 5294644 4702538 5711722 1052017 -101386 0 X 1 X 0 0 0 X 118271 243037 313621 617679 1163151 2455759 118271 243037 313621 617679 1163151 2455759 707500 1748259 84012 79830 79510 77212 80516 401080 2856839 18848685 0.61200 0.68410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1682769 28893 79565 69214 10351 1711662 1624871 57898 76685 68727 7958 1682769 1578455 46416 79078 71291 7787 1624871 1567781 10674 79498 71575 7923 1578455 1555599 12182 74826 65616 9210 1567781 1.00000 0 0 1279967 600169 679798 1462174 286685 1175489 781349 537005 244344 440442 144749 295693 2395324 CLOSED ENDED FUNDS 320774 F ISRAEL BONDS 80000 F MORTGAGE & ASSET BACKED SECURITIES 6359 F 407133 DEFERRED INCOME 178270 LOAN PAYABLE 30000 PAYROLL TAXES PAYABLE 61386 269656 X 5460476 -101386 17270 -84116 5544592 0 5544592 4509845 17270 17270 4492575 0 4492575 PART V, LINE 4: THE ORGANIZATION'S INTENDED USE OF ENDOWMENT FUNDS IS TO PROVIDE A STREAM OF INCOME TO BE USED FOR SCHOLARSHIPS AND SPECIFIED CAMP ACTIVITIES. PART X, LINE 2: MANAGEMENT OF THE CAMP CONSIDERS THE LIKELIHOOD OF CHANGES BY TAXING AUTHORITIES IN ITS FILED INCOME TAX RETURNS AND RECOGNIZES A LIABILITY FOR OR DISCLOSES POTENTIAL SIGNIFICANT CHANGES THAT MANAGEMENT BELIEVES ARE MORE LIKELY THAN NOT TO OCCUR UPON EXAMINATION BY TAX AUTHORITIES, INCLUDING CHANGES TO THE CAMP'S STATUS AS A NOT-FOR-PROFIT ENTITY. MANAGEMENT BELIEVES THE CAMP MET THE REQUIREMENTS TO MAINTAIN ITS TAX-EXEMPT STATUS AND HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS SUBJECT TO THE UNRELATED BUSINESS INCOME TAX THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CAMP'S INCOME TAX RETURNS FOR THE PAST THREE YEARS ARE SUBJECT TO EXAMINATION BY TAX AUTHORITIES, AND MAY CHANGE UPON EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CONDO FEES AND EXPENSES 17,270. PART XII, LINE 2D - OTHER ADJUSTMENTS: CONDO FEES AND EXPENSES 17,270. 1 SCHOLARSHIPS (RESTRICTED AND UNRESTRICTED FUNDS) 130 362194 PART I, LINE 2: THE ORGANIZATION'S PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATES IS AS FOLLOWS: SCHOLARSHIPS AWARDED ARE APPLIED DIRECTLY TO THE INDIVIDUALS' TUITION. 0 0 0 0 0 0 0 0 0 BRUCE LIPTON DIRECTOR OF FINANCE & OPER 126669 0 0 0 0 0 9712 0 26767 0 163148 0 0 0 RABBI JOEL SELTZER DIRECTOR 110514 0 0 0 0 0 8400 0 42588 0 161502 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 DAVID GOLDSTEIN AND MARTIN WACHS HAVE A BUSINESS AND FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE, COMPRISED OF THE PRESIDENT, TREASURER AND THE DIRECTOR OF FINANCE & OPERATIONS MEETS WITH THE INDEPENDENT ACCOUNTING FIRM ENGAGED TO REVIEW OUR FINANCIAL STATEMENTS PRIOR TO THE PREPARATION OF FORM 990. THE DRAFT FORM 990 IS THEN REVIEWED BY THE FINANCE COMMITTEE AND IS EMAILED TO THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVE THE FORM 990 AT ONE OF THE SCHEDULED MEETINGS. A DESIGNATED OFFICER, OR DESIGNEE BY THE OFFICER, THEN SIGNS THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS PART OF THE BYLAWS OF THE ORGANIZATION AND IS FILED WITH THE COMMONWEALTH OF PENNSYLVANIA. THE POLICY COVERS THE BOARD OF DIRECTORS AND OFFICERS OF THE ORGANIZATION. THE GOVERNANCE COMMITTEE OF THE BOARD OF DIRECTORS DETERMINES WHETHER A CONFLICT EXISTS AND REVIEWS THE CONFLICTS AS WELL. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF THE DIRECTOR AND DIRECTOR OF FINANCE AND OPERATIONS IS DETERMINED BASED ON A RECOMMENDATION OF A PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS, WHICH TAKES INTO ACCOUNT COMPARABLE ORGANIZATIONS, SALARY GUIDELINES ESTABLISHED BY THE NATIONAL RAMAH CAMPS, AND A FORMAL EVALUATION PROCESS OF EMPLOYEE PERFORMANCE. FINAL APPROVAL OF COMPENSATION LEVELS IS APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS, PROVIDED THAT PERSONS WITH A CONFLICT OF INTEREST ARE NOT INVOLVED. DECISIONS REGARDING COMPENSATION ARE DOCUMENTED IN THE CONTRACTS. THE PROCESS OF DETERMINING COMPENSATION IS UNDERTAKEN AS THE CONTRACT EXPIRES FOR THESE POSITIONS. THE ORGANIZATION HIRED A NEW DIRECTOR, WHOSE CONTRACT COMMENCED JULY 1, 2012, AND WILL END SEPTEMBER 30, 2015. THE DIRECTOR OF FINANCE AND OPERATIONS' CONTRACT EXPIRED SEPTEMBER 30, 2013, AND WAS RENEWED FOR 15 MONTHS THROUGH DECEMBER 31, 2014. 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 DURING REGULAR BUSINESS HOURS.