2022-11-15T14:10:15-06:00 2021-12-31 951777440 GREEN HASSON & JANKS LLP 700 SOUTH FLOWER STREET SUITE 3300 LOS ANGELES CA 90017 990 2021-01-01 951843131 CAMP RAMAH IN CALIFORNIA INC CAMP 3104768571 17525 VENTURA BLVD 310 ENCINO CA 91316 JOSEPH MENASHE EXECUTIVE DIRECTOR 3104768571 2022-11-15 1 JOSEPH MENASHE 999009999 LIZBETH G NEVAREZ P01399868 3108731600 2022-11-11 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z JOSEPH MENASHE 17525 VENTURA BLVD 310 ENCINO CA 91316 9078725 0 X WWW.RAMAH.ORG X 1956 CA CHILDREN AND ADULT CAMPS FOR RELIGIOUS TRAINING BENEFITING MORE THAN 2,000 PEOPLE. 26 26 210 155 0 0 5623440 4235833 734667 4452055 175359 172692 -36984 -104623 6496482 8755957 0 644785 0 0 2984684 2699154 0 0 668877 2730732 4485583 5715416 7829522 781066 926435 24513241 27107499 5203341 6018997 19309900 21088502 X TO CREATE HOLY EDUCATIONAL COMMUNITIES, WHEREIN CAMPERS AND STAFF LEARN TO LIVE COMMITTED JEWISH LIVES, EMBODYING THE IDEALS OF CONSERVATIVE JUDAISM. 0 0 6351399 644785 4452055 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). 6351399 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 1 210 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 26 26 1 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 ELLEN BROWN 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 & FINA 1.00 X X 0 0 0 KARMI MONSHER VICE CHAIR DEVELOPMENT 1.00 X X 0 0 0 NANCY BEISER SECRETARY 1.00 X X 0 0 0 ANDREW SPITZER MD IMMEDIATE PAST CHAIR 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 1.00 X 0 0 0 ALISON FEINBERG BOARD MEMBER 1.00 X 0 0 0 SARAH SPIWAK GELBART BOARD MEMBER 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 1.00 X 0 0 0 PAULETTE LIGHT BOARD MEMBER 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 LANA RIZIKA BOARD MEMBER 1.00 X 0 0 0 DR LEE ROSEN 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 JOY SILVER 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 DAN ZAGURSKY BOARD MEMBER 1.00 X 0 0 0 JOSEPH MENASHE EXECUTIVE DIRECTOR 35.00 X 176742 0 129462 RANDY MICHAELS CFO/COO/DIR. OF FINANCE & 35.00 X 214601 0 39635 ARIELLA MOSS-PETERSEIL ASSOCIATE DIRECTOR 35.00 X 170122 0 22708 JOHN MAGOULAS DIRECTOR OF DEVELOPMENT 35.00 X 174700 0 27836 736165 0 219641 4 0 1 0 PERY CONSULTING GROUP LLC 7607 WISCASSET DRIVE WEST HILLS CA 91304 ACCOUNTING SERVICES 203500 SLATE BISTRO BAR 6825 ALABAMA AVE UNIT 117 CANOGA PARK CA 91303 TEMPORARY LABOR - KITCHEN 106146 LUNDY CONSTRUCTION & ELECTRIC 812 S LA LUNA OJAI CA 93023 CONSTRUCTION 102879 3 488118 927700 2820015 4235833 CAMP TUITION 611600 4452055 4452055 4452055 107978 107978 255000 190286 64714 64714 64714 22000 488118 132482 -110482 -110482 MISCELLANEOUS 900003 5859 5859 5859 8755957 4452055 0 68069 644785 644785 560440 466023 45718 48699 1760772 1464135 143637 153000 34968 29077 2853 3038 259664 215919 21182 22563 83310 69275 6796 7239 293951 236571 26793 30587 45486 45486 449304 333409 54116 61779 64681 42489 16015 6177 106897 77731 13640 15526 427721 357718 32688 37315 220227 220127 47 53 538496 341815 87564 109117 274624 169290 51292 54042 FOOD & HOUSING SUPPLIES 826814 826814 PROGRAMMING & RECRUITME 529571 529571 CAMP REPAIR & MAINTENAN 398039 277379 56341 64319 MERCHANT CHARGES 155141 155141 154631 49271 49937 55423 7829522 6351399 809246 668877 2638813 3832707 2033595 2452822 536241 541187 217178 42144 40410 13000 5044 187557 20995205 8554093 12325049 12441112 6541678 7444840 107975 107975 67258 44155 24513241 27107499 529593 568638 1380957 2070387 965091 959605 2327700 2420367 5203341 6018997 X 8386526 9217753 10923374 11870749 19309900 21088502 24513241 27107499 X 926435 755618 156549 -60000 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7209638 404675 882823 450000 8047136 6448912 135707 625019 7209638 5296196 360838 1091777 299899 6448912 5259946 478004 -183742 258012 5296196 4512760 302262 619924 175000 5259946 0.67690 0.32310 0 0 4294619 4294619 15193535 8040930 7152605 692703 513163 179540 814348 814348 12441112 X 9947368 755618 481279 1236897 8710471 45486 45486 8755957 8325315 1186064 1186064 7139251 45486 644785 690271 7829522 PART V, LINE 4: ENDOWMENT FUNDS ARE USED FOR SCHOLARSHIPS AND OTHER PROGRAMS. PART X, LINE 2: CAMP RAMAH IS EXEMPT FROM TAXATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE SECTION 23701D. AS OF DECEMBER 31, 2021, CAMP RAMAH HAS NOT BEEN SUBJECTED TO TAX RELATED INVESTIGATIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SCHOLARSHIP (DISCOUNTS) -644,785. EMPLOYEE RETENTION CREDITS 993,582. RECLASS SPECIAL EVENT EXPENSES 132,482. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 60,000. RECLASS SPECIAL EVENT EXPENSES 132,482. EMPLOYEE RETENTION CREDITS 993,582. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP (DISCOUNTS) 644,785. 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 510118 488118 22000 41385 50426 28900 11771 510118 488118 22000 41385 50426 28900 11771 132482 -110482 1 SCHOLARSHIPS 491 644785 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 1 0 JOSEPH MENASHE EXECUTIVE DIRECTOR 111342 0 0 0 65400 0 38512 0 90950 0 306204 0 0 0 RANDY MICHAELS CFO/COO/DIR. OF FINANCE & 193456 0 0 0 21145 0 31953 0 7682 0 254236 0 0 0 JOHN MAGOULAS DIRECTOR OF DEVELOPMENT 167850 0 1000 0 5850 0 20886 0 6950 0 202536 0 0 0 ARIELLA MOSS-PETERSEIL ASSOCIATE DIRECTOR 137276 0 1000 0 31846 0 18260 0 4448 0 192830 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. PART I, LINE 7 THE ORGANIZATION OCCASIONALLY OFFERS MODEST BONUSES FOR EXCEPTIONAL CIRCUMSTANCES AND EFFORT. JOSEPH MENASHE EXECUTIVE DIRECTOR ADVANCE TO HELP FACILITATE THE PURCHASE OF A RESIDENTIAL PROPERTY X 160000 13000 0 1 1 13000 FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE INCLUDES ELLEN BROWN (CHAIR), ANDREW SPITZER, M.D. (IMMEDIATE PAST CHAIR), KARMI MONSHER (VICE CHAIR/DEVELOPMENT), JONNY MARS (VICE CHAIR/BUDGET & FINANCE/TREASURER), NANCY BEISER (SECRETARY), LEE ROSEN (EXECUTIVE MEMBER), CRAIG COOPER (VICE CHAIR/FACILITIES), ALISON FEINBERG (EXECUTIVE MEMBER), TZIVIA GETZUG SCHWARTZ (VICE CHAIR/GOVERNANCE), PAULETTE LIGHT (EXECUTIVE MEMBER), DANA GOODMAN (EXECUTIVE MEMBER) AND LESLEY WOLMAN (EXECUTIVE MEMBER). FORM 990, PART VI, SECTION A, LINE 2 JEFFREY KAPLAN AND DAVID KAPLAN HAVE A FAMILY RELATIONSHIP. SHEILA BARAN SPIWAK (MOTHER) AND SARAH SPIWAK GELBART (DAUGHTER) HAVE A FAMILY RELATIONSHIP. 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. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -60,000.