2025-11-17T12:43:28-06:00 2024-12-31 951777440 GREEN HASSON & JANKS LLP 700 S FLOWER STREET SUITE 3300 LOS ANGELES CA 90017 990 2024-01-01 951843131 CAMP RAMAH IN CALIFORNIA INC CAMP 3104768571 6505 WILSHIRE BLVD 440 LOS ANGELES CA 90048 KATIE WEISS COO 3104768571 2025-11-13 1 0 LIZBETH G NEVAREZ P01399868 3108731600 2025-11-13 2024 2025-03-06 01:10:19Z X JOSEPH MENASHE 6505 WILSHIRE BLVD 440 LOS ANGELES CA 90048 15767598 0 X WWW.RAMAH.ORG X 1956 CA CHILDREN AND ADULT CAMPS FOR RELIGIOUS TRAINING BENEFITING MORE THAN 2,000 PEOPLE. 28 28 432 100 0 0 4984131 5786070 8090034 9045522 202244 284126 -19106 -700575 13257303 14415143 708616 1062824 0 0 4557817 5171245 0 0 962795 8334213 8810361 13600646 15044430 -343343 -629287 26244805 27449835 6177215 7256211 20067590 20193624 X TO CREATE HOLY EDUCATIONAL COMMUNITIES, WHEREIN CAMPERS AND STAFF LEARN TO LIVE COMMITTED JEWISH LIVES, EMBODYING THE IDEALS OF CONSERVATIVE JUDAISM. 0 0 13460502 1062824 9045522 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). 13460502 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 38 0 1 432 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 1 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 CA X KATIE WEISS 3104768571 6505 WILSHIRE BLVD SUITE 400 LOS ANGELES CA 90048 DR LEE ROSEN CHAIR 3.00 X X 0 0 0 ELLEN BROWN IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 CRAIG COOPER VICE CHAIR / FACILITIES (RESIGNED 09/2024) 1.00 X X 0 0 0 DANIEL GRYCZMAN SECRETARY 1.00 X X 0 0 0 JONNY MARS VICE CHAIR / BUDGET & FINANCE/TREASURER 1.00 X X 0 0 0 KARMI MONSHER VICE CHAIR DEVELOPMENT 1.00 X X 0 0 0 TZIVIA SCHWARTZ GETZUG VICE CHAIR / GOVERNANCE 1.00 X X 0 0 0 JONATHAN ANSCHELL BOARD MEMBER (JOINED 09/2024) 1.00 X 0 0 0 DAVID ASHKENAZI BOARD MEMBER 1.00 X 0 0 0 DR ALYSE BARON BOARD MEMBER 1.00 X 0 0 0 SHEILA BARAN SPIWAK BOARD MEMBER 1.00 X 0 0 0 IRENE BASLOE SARAF BOARD MEMBER 1.00 X 0 0 0 NANCY BEISER BOARD MEMBER (ROLLED OFF 08/2024) 1.00 X 0 0 0 RABBI RICHARD CAMRAS BOARD MEMBER 1.00 X 0 0 0 JOSH CAPLAN BOARD MEMBER 1.00 X 0 0 0 ALISON FEINBERG BOARD MEMBER (ROLLED OFF 08/2024) 1.00 X 0 0 0 AVIV GILBOA BOARD MEMBER 1.00 X 0 0 0 DANA GOODMAN SCHLESSINGER BOARD MEMBER 1.00 X 0 0 0 JUSTIN HELLMAN BOARD MEMBER (JOINED 09/2024) 1.00 X 0 0 0 SCOTT HOWARD BOARD MEMBER (JOINED 09/2024) 1.00 X 0 0 0 REBECCA KEKST BOARD MEMBER 1.00 X 0 0 0 JILL LINHARDT BOARD MEMBER (JOINED 09/2024) 1.00 X 0 0 0 SUZANNE MARKS BOARD MEMBER 1.00 X 0 0 0 MICHAEL MATTES BOARD MEMBER 1.00 X 0 0 0 ADRIAN MILLER BOARD MEMBER 1.00 X 0 0 0 COURTNEY MIZEL BOARD MEMBER (ROLLED OFF 11/2024) 1.00 X 0 0 0 DANIELLE NATELSON BOARD MEMBER (JOINED 09/2024) 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 JENNIFER SCHNEIDERMANN BOARD MEMBER (JOINED 09/2024) 1.00 X 0 0 0 SAMI WEISBERG SCHWARTZ BOARD MEMBER 1.00 X 0 0 0 LESLEY WOLMAN BOARD MEMBER (ROLLED OFF 08/2024) 1.00 X 0 0 0 DAN ZAGURSKY BOARD MEMBER 1.00 X 0 0 0 JOSEPH MENASHE EXECUTIVE DIRECTOR 35.00 X 322554 0 56105 RANDY MICHAELS CFO/COO/DIR. OF FINANCE/ADMIN 35.00 X 246302 0 28544 ARIELLA MOSS-PETERSEIL ASSOCIATE DIRECTOR 35.00 X 274468 0 40139 MIKE DOLINKA DIRECTOR OF DEVELOPMENT 35.00 X 145396 0 4983 JESSE ZILBERSTEIN DIRECTOR OF COMMUNITY CARE 35.00 X 129200 0 1983 MARIA BREWER DIRECTOR OF OPERATIONS 35.00 X 113894 0 20365 1231814 0 152119 6 0 1 0 ARAMARK SERVICES INC 27310 NETWORK PLACE CHICAGO IL 60673 FOOD SERVICE DELIVERY 1824825 TRIUMPH PROTECTION GROUP INC 853 COTTING COURT SUITE D VACAVILLE CA 95688 SECURITY GUARD SERVICES 408548 ACCOUNTING 501 LLC 2051 S HORNE STREET OCEANSIDE CA 92054 ACCOUNTING SERVICES 225000 4POINTS EXPEDITIONS 35 W MAIN STREET SUITE B UNIT 341 VENTURA CA 93001 CAMP EXCURSIONS 205950 GLOBAL CHARTER SERVICES INC 939 WEST NORTH AVENUE SUITE 750 CHICAGO IL 60642 TRANSPORTATION 141953 8 850287 205353 4730430 5786070 CAMP TUITION 611600 9045522 9045522 9045522 257993 257993 1188238 1162105 26133 26133 26133 106000 850287 190350 -84350 -84350 MISCELLANEOUS INCOME 900099 35973 35973 LOSS FROM FRAUD 900099 -652198 -652198 -616225 14415143 9045522 0 -416449 1062824 1062824 539565 458331 30512 50722 3775722 3262464 158318 354940 59295 50368 3353 5574 515773 438120 29167 48486 280890 238601 15884 26405 118352 118352 371567 304199 24808 42560 49437 49437 950756 844542 106214 131019 114787 6151 10081 688323 573267 43174 71882 239314 156352 30313 52649 601078 516895 31901 52282 476418 409694 25285 41439 PROGRAMMING & RECRUITME 4377451 4361391 2976 13084 CAMP REPAIR & MAINTENAN 369666 317894 19619 32153 MERCHANT CHARGES 164189 107270 20797 36122 272791 243503 11086 18202 15044430 13460502 621133 962795 2252114 621603 2464412 4659709 380409 289383 15159 93623 65000 412108 447489 21642909 9481114 12571784 12161795 7800460 8742038 107975 107975 240384 261220 26244805 27449835 670754 1439981 2047054 2351937 2813930 3347626 583333 116667 62144 0 6177215 7256211 X 8936270 8389492 11131320 11804132 20067590 20193624 26244805 27449835 -629287 755321 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8178026 121615 935153 350000 8884794 7412445 142639 962942 340000 8178026 8047136 636430 -996121 275000 7412445 7209638 404675 882823 450000 8047136 6448912 135707 625019 7209638 0.74370 0.25630 0 0 4294619 4294619 15205372 9047765 6157607 968490 433349 535141 1174428 1174428 12161795 X 14248555 755321 -1062824 -307503 14556058 49435 -190350 -140915 14415143 14122521 190350 190350 13932171 49435 1062824 1112259 15044430 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, 2024, 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) -1,062,824. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS SPECIAL EVENT EXPENSES -190,350. PART XII, LINE 2D - OTHER ADJUSTMENTS: RECLASS SPECIAL EVENT EXPENSES 190,350. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIP (DISCOUNTS) 1,062,824. 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 956287 850287 106000 111866 19550 58934 956287 850287 106000 111866 19550 58934 190350 -84350 1 SCHOLARSHIPS 734 1062424 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 X 1 1 X X 0 0 0 0 0 0 0 1 0 JOSEPH MENASHE EXECUTIVE DIRECTOR 214554 0 0 0 108000 0 40734 0 15371 0 378659 0 0 0 ARIELLA MOSS-PETERSEIL ASSOCIATE DIRECTOR 221808 0 0 0 52660 0 15440 0 24699 0 314607 0 0 0 RANDY MICHAELS CFO/COO/DIR. OF FINANCE/ADMIN 246302 0 0 0 0 0 18014 0 10530 0 274846 0 0 0 MIKE DOLINKA DIRECTOR OF DEVELOPMENT 145396 0 0 0 0 0 0 0 4983 0 150379 0 0 0 PART I, LINE 1A THE EXECUTIVE DIRECTOR AND CAMP DIRECTOR ARE ALLOWED TO USE THE RESIDENCE ON THE CAMP SITE DURING SUMMER FOR THE CONVENIENCE OF CONDUCTING THE SUMMER ACTIVITIES HELD BY CAMP RAMAH. ADDITIONALLY, THE CAMP DIRECTOR IS GIVEN A HOUSING ALLOWANCE OF $30,000. NO CASH ALLOWANCE IS GIVEN TO THE EXECUTIVE DIRECTOR TOWARDS THE HOUSING ALLOWANCE. THE EXECUTIVE DIRECTOR AND CAMP DIRECTOR ARE ALSO ENTITLED TO TUITION REIMBURSEMENT AND PERSONAL FLIGHT REIMBURSEMENTS. ALL HCES ARE GIVEN FREE CAMP TUITION FOR FAMILY MEMBERS, AS WELL AS AN AUTO 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 CHIEF FINANCE AND OPERATING OFFICER RECEIVED A FORGIVABLE LOAN OF $65,000 IN 2024, GOVERNED BY A FORGIVABLE LOAN AGREEMENT. RANDY MICHAELS CFO/COO/DIR. OF FINANCE/ADMIN FORGIVABLE LOAN X 65000 65000 0 1 1 65000 FORM 990, PART VI, SECTION A, LINE 1A EXECUTIVE COMMITTEE INCLUDES LEE ROSEN (CHAIR), ELLEN BROWN (IMMEDIATE PAST CHAIR), DANIEL GRYCZMAN (SECRETARY), JONNY MARS (VICE CHAIR/BUDGET & FINANCE/TREASURER), KARMI MONSHER (VICE CHAIR DEVELOPMENT), TZIVIA GETZUG SCHWARTZ (VICE CHAIR/GOVERNANCE), HANNAH PLATT ROSIN (EXECUTIVE MEMBER), SHEILA BARAN SPIWAK (EXECUTIVE MEMBER), JEREMY ROSENTHAL (EXECUTIVE MEMBER), DAVID ASHKENAZI (EXECUTIVE MEMBER), ALYSE BARON (EXECUTIVE MEMBER), REBECCA KEKST (EXECUTIVE MEMBER) FORM 990, PART VI, SECTION A, LINE 5 DIVERSION OF ASSETS: DURING JULY 2024, MANAGEMENT BECAME AWARE OF A VENDOR IMPERSONATION FRAUD THAT OCCURRED DURING THE SECOND QUARTER OF 2024. THE FRAUDSTER IMPERSONATED A LEGITIMATE VENDOR OF CAMP RAMAH AND THROUGH A CHANGE IN BANKING DETAILS, DIVERTED APPROXIMATELY $1,229,000 OF VENDOR PAYMENTS. FOR THE YEAR ENDED DECEMBER 31, 2024, CAMP RAMAH RECEIVED APPROXIMATELY $577,000 THROUGH CERTAIN RECOVERY ACTIONS FOR A NET LOSS OF APPROXIMATELY $652,000, WHICH IS INCLUDED IN OTHER INCOME (LOSS) IN THE STATEMENT OF ACTIVITIES. MANAGEMENT HAS CONTINUED RECOVERY ACTIONS DURING THE YEAR ENDING DECEMBER 31, 2025. MANAGEMENT HAS ALSO TAKEN CERTAIN CORRECTIVE ACTIONS TO IMPROVE INTERNAL CONTROLS TO MITIGATE THIS RISK ON A GO-FORWARD BASIS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY SENIOR MANAGEMENT. TO PROTECT THEIR DONORS' CONFIDENTIALITY, CAMP RAMAH HAS ELECTED TO DISTRIBUTE A REDACTED VERSION OF THE 990 TO THE BOARD PRIOR TO FILING WHICH EXCLUDES SCHEDULE B. 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 IS 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 PERIODIC 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.