2014-02-12T13:08:21-06:00 2013-09-30 232628828 SHECHTMAN MARKS DEVOR PC 2000 MARKET STREET SUITE 500 PHILADELPHIA PA 19103 990 2012-10-01 231607236 CAMP RAMAH IN THE POCONOS CAMP 2158858556 2100 ARCH STREET PHILDELPHIA PA 19103 BRUCE I LIPTON 2158858556 2014-02-07 1 HARRIS L DEVOR P00332228 2154969200 2014-02-05 2012 2015-11-30 17:44:51Z JOEL SELTZER 2100 ARCH STREET PHILDELPHIA PA 19103 4403647 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. 23 23 354 120 0 0 243037 313621 3523433 3576308 79308 120895 -22067 111088 3823711 4121912 269636 251625 0 0 2082091 1883424 0 0 84533 1752217 1644796 4103944 3779845 -280233 342067 3753043 3887244 540492 403497 3212551 3483747 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 1913185 177940 2588632 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 388 (313 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. 756556 72635 974926 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 300 (242 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. 29201 1050 12750 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. 2698942 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 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 1 0 1 354 1 0 0 0 0 0 0 0 0 0 0 X 23 23 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 WILLIAM LANDSBURG 4.00 X 0 0 0 DAVID GOLDSTEIN 4.00 X X 0 0 0 MARTIN WACHS 4.00 X 0 0 0 ERIC GROSSMAN 4.00 X 0 0 0 LEE SUSSMAN 4.00 X X 0 0 0 LOUISE STESIS 4.00 X 0 0 0 MICHAEL WACHS 4.00 X 0 0 0 DEBBIE FLEISCHMAN 1.50 X 0 0 0 DAVID I HAAS ESQ 1.50 X 0 0 0 JUDITH HESS 1.50 X 0 0 0 LYNN HORN 4.00 X 0 0 0 ALAN KAUFMAN 1.50 X 0 0 0 DON MILLER 1.50 X 0 0 0 RABBI ERIC YANOFF 1.50 X 0 0 0 RACHAEL ABRAMS 1.50 X 0 0 0 JOSH ROMIROWSKY 1.50 X 0 0 0 DOUG SAYER 1.50 X 0 0 0 NATHAN RELLES 1.50 X 0 0 0 JAY DORSCH 4.00 X 0 0 0 JON ADLER 1.50 X 0 0 0 DEBBIE ALBERT 1.50 X 0 0 0 JULIE BERGER 1.50 X 0 0 0 RABBI MICAH PELTZ 1.50 X 0 0 0 BRUCE LIPTON 40.00 X 114955 0 33471 JOEL SELTZER 40.00 X 53470 0 15669 RABBI TODD ZEFF 40.00 X 121776 0 50660 290201 0 99800 2 1 1 0 0 61062 252559 18090 313621 TUITION & FEES 721210 3518007 3518007 REUNIONS 721210 29774 29774 GUEST HOUSE 721210 22168 22168 OTHER 721210 6359 6359 3576308 79510 79510 6000 15534 -9534 -9534 -9534 276961 235576 41385 41385 41385 23059 61062 30625 -7566 -7566 INSURANCE CLAIM 900099 128188 128188 128188 4121912 3576308 0 231983 251625 251625 297046 185144 111902 1383566 929184 387157 67225 96161 797 86168 9196 106651 67948 33736 4967 69500 900 68600 12000 12000 40267 28622 11645 16645 16645 152388 86228 56142 10018 218105 125926 92179 71070 41350 24975 4745 1085 1085 6516 6516 118314 85575 28525 4214 111170 55585 55585 EDUCATION & RECREATION 268828 268828 MEALS 218715 218715 TRANSPORTATION & BAGGAG 79473 79473 AUTO 47679 35986 11693 213041 220411 8462 -15832 3779845 2698942 996370 84533 104314 170065 272036 262816 48856 47324 91145 82893 40736 13931 39563 44326 3119550 1311410 1787879 1808140 1184857 1116284 178342 303150 5315 38315 3753043 3887244 203037 49037 337455 354460 540492 403497 X 1580319 1746530 53777 112346 1578455 1624871 3212551 3483747 3753043 3887244 342067 -70871 0 X 1 X 0 0 0 X 197837 320675 118271 243037 313621 1193441 197837 320675 118271 243037 313621 1193441 85544 1107897 95074 89293 84012 79830 79510 427719 1621160 17043707 0.68340 0.63170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1578455 46416 79078 71291 7787 1624871 1567781 10674 79498 71575 7923 1578455 1555599 12182 74826 65616 9210 1567781 1548341 7258 78108 70484 7624 1555599 1589499 13010 68851 61368 7483 54168 1548341 1.00000 0 0 1263167 525610 737557 757234 174185 583049 682483 492190 190293 416666 119425 297241 1808140 CLOSED ENDED FUNDS 216962 F ISREAL BONDS 80000 F MORTGAGE & ASSET BACKED SECURITIES 6188 F 303150 PAYROLL TAXES PAYABLE 39250 DEFERRED INCOME 140210 LINE OF CREDIT 175000 354460 X DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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. TOP CHEF 84121 61062 23059 12442 18183 84121 61062 23059 12442 18183 30625 -7566 1 SCHOLARSHIPS (RESTRICTED AND UNRESTRICTED FUNDS) 217 251625 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, 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. X X X X 1 0 0 0 0 0 0 0 0 RABBI TODD ZEFF 121776 0 0 0 0 0 14520 0 36140 0 172436 0 0 0 PART I, LINE 4A RABBI TODD ZEFF $172,436 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.