Civic Intelligence

Ramapo for Children Inc.

990 • Fiscal year 2014 • EIN 13-5600422

Nov 01, 2013 to Oct 31, 2014 • Filed on Apr 29, 2015

Organization ProfileWWW.RAMAPOFORCHILDREN.ORG

View Organization Page

49 W 38th St 5th Floor10018

(212) 754-7003

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.21x

Higher debt load relative to assets than 46% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

59th percentile

0.37x

Higher debt load relative to revenue than 59% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

25th percentile

-2.5%

Higher net margin than 25% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

72nd percentile

$250,595

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

81st percentile

16%

Faster asset growth than 81% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$12,423,696

Up $1,670,135 (+16%) from 2013

Net Assets

Down

$9,876,021

Down $172,413 (-1.7%) from 2013

Liabilities

Up

$2,547,675

Up $1,842,548 (+261%) from 2013

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin25th percentile

Revenue

$6,948,827

No earlier filing loaded for comparison.

Expenses

Up

$7,121,240

Up $960,303 (+16%) from 2013

Net Income

-$172,413

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth81st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2010: $9,340,665Liabilities 2010: $514,100Net Assets 2010: $8,826,5652010Assets 2011: $9,559,170Liabilities 2011: $610,505Net Assets 2011: $8,948,6652011Assets 2012: $9,419,227Liabilities 2012: $524,298Net Assets 2012: $8,894,9292012Assets 2013: $10,753,561Liabilities 2013: $705,127Net Assets 2013: $10,048,4342013Assets 2014: $12,423,696Liabilities 2014: $2,547,675Net Assets 2014: $9,876,0212014Assets 2015: $12,296,573Liabilities 2015: $2,374,201Net Assets 2015: $9,922,3722015Assets 2016: $13,445,026Liabilities 2016: $3,632,817Net Assets 2016: $9,812,2092016Assets 2017: $12,874,351Liabilities 2017: $3,016,599Net Assets 2017: $9,857,7522017Assets 2018: $12,747,029Liabilities 2018: $2,648,498Net Assets 2018: $10,098,5312018Assets 2019: $12,896,773Liabilities 2019: $2,837,234Net Assets 2019: $10,059,5392019Assets 2020: $10,937,296Liabilities 2020: $2,773,871Net Assets 2020: $8,163,4252020Assets 2021: $11,074,602Liabilities 2021: $2,272,422Net Assets 2021: $8,802,1802021Assets 2022: $11,234,456Liabilities 2022: $2,074,037Net Assets 2022: $9,160,4192022Assets 2023: $10,280,170Liabilities 2023: $3,466,090Net Assets 2023: $6,814,0802023Assets 2024: $9,621,887Liabilities 2024: $3,339,058Net Assets 2024: $6,282,8292024

Highlighted filing

2014

Assets$12,423,696
Liabilities$2,547,675
Net Assets$9,876,021
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,828,9202010Expenses 2011: $5,323,9512011Expenses 2012: $5,509,6662012Expenses 2013: $6,160,9372013Revenue 2014: $6,948,827Expenses 2014: $7,121,240Net Income 2014: -$172,4132014Revenue 2015: $7,667,491Expenses 2015: $7,621,140Net Income 2015: $46,3512015Revenue 2016: $8,077,735Expenses 2016: $8,187,898Net Income 2016: -$110,1632016Revenue 2017: $8,934,972Expenses 2017: $8,889,429Net Income 2017: $45,5432017Revenue 2018: $9,598,010Expenses 2018: $9,418,193Net Income 2018: $179,8172018Revenue 2019: $9,577,262Expenses 2019: $10,192,133Net Income 2019: -$614,8712019Revenue 2020: $6,513,024Expenses 2020: $8,068,085Net Income 2020: -$1,555,0612020Revenue 2021: $9,513,715Expenses 2021: $9,060,975Net Income 2021: $452,7402021Revenue 2022: $11,029,940Expenses 2022: $10,581,683Net Income 2022: $448,2572022Revenue 2023: $8,736,344Expenses 2023: $11,082,683Net Income 2023: -$2,346,3392023Revenue 2024: $8,355,596Expenses 2024: $8,886,847Net Income 2024: -$531,2512024

Highlighted filing

2014

Revenue$6,948,827
Expenses$7,121,240
Net Income-$172,413
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2013 to Oct 31, 2014
Signed
Apr 29, 2015
Return Version
2013v4.0
Gross Receipts
$7,026,409
Mission and Program Overview

Mission

Ramapo for children inspires youth with special needs to experience success, develop healthy relationships and learn necessary life skills. Ramapo achieves this through residential camp programs, adventure-based experiences and innovative training for the adults serving the needs of the children.

Provide youth with special needs experiences in success, developing healthy relationships and learn necessary life skills in a camp environment. Also, training for the adults serving the needs of special needs children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,591,908$7,565,322▲ $1,973,414
Cash and Non-Interest-Bearing Accounts$623,184$722,624▲ $99,440
Pledges and Grants Receivable$768,755$628,129▼ $140,626
Accounts Receivable$573,728$617,996▲ $44,268
Savings and Temporary Cash Investments$645,542$339,243▼ $306,299
Prepaid Expenses and Deferred Charges$84,422$63,295▼ $21,127
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$10,659,365$12,423,696▲ $1,764,331
Other Assets Total$2,371,826$2,487,087▲ $115,261
Liabilities
Mortgage Notes Payable Secured by Investment Property-$1,484,210-
Other Liabilities$101,523$521,378▲ $419,855
Deferred Revenue$207,000$305,558▲ $98,558
Accounts Payable and Accrued Expenses$302,408$236,529▼ $65,879
Total Liabilities$610,931$2,547,675▲ $1,936,744
Net Assets / Fund Balance
Unrestricted Net Assets$9,105,473$9,857,021▲ $751,548
Temporarily Rstr Net Assets$942,961$19,000▼ $923,961
Total Net Assets Fund Balance$10,048,434$9,876,021▼ $172,413
Total Liabilities and Net Assets / Fund Balance$10,659,365$12,423,696▲ $1,764,331

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,027,641$5,181,370$12,209,011
Equipment$232,852$898,369$1,131,221
Land$209,944-$209,944
Other Land Buildings$94,885$61,629$156,514
Other Assets Org$51,203--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Adam WeissCEOFT$239,845$10,750$250,595
Mike KuninDir., RhinebeckFT$108,574$8,370$116,944
Elissa Harel RyanDir., External AffFT$103,715$3,531$107,246
Lisa TazartesDirector TrainingFT$102,754$937$103,691
Bruce KuziolaCFOFT$94,887$6,664$101,551

Board Members and Trustees

NameTitle
Teri Goldberg HorowitzPresident
Amy Nye WolfDirector
Ann E CarmelDirector
Claude Ann Mellins PhdDirector
Deusdedi Merced EsqDirector
Ellen Rodgers Saxl EddDirector
Harry W LipmanDirector
Joey ParnesDirector
John DistasioDirector
Jon SelibDirector
Joseph T KirchhoffDirector
Julie Abrams LeffDirector
Julio PetersonDirector
Lauren RimlandDirector
Laurie GreenbergDirector
Lori Chajet PhdDirector
Marc CarterDirector
Michael RosenbaumDirector
Nancy Fuld NeffDirector
Nina P FreedmanDirector
Paul MendelsohnDirector
Rebecca Schrag Hershberg PhdDirector
Richard OrtizDirector
Richard RosenthalDirector
Susan K HellerDirector
William I WitkinDirector
Sam StempelHonorary Member
Susan Hemig HechtHonorary Member
William D RodgersHonorary Member
David RossSecretary
Bob DeanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,536,087
Program Service Revenue
$4,280,388
Investment Income
$118,062
Other Revenue
$14,290
All Other Contributions
$2,187,978
Change in Net Assets
$-172,413

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$42,732Fair Market Value (FMV)
Total Noncash Contributions4$42,732-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,948,827
Revenue Not Reported on Form 990
$34,850
Total Revenue per Audited Statements
$6,983,677
Total Revenue per Form 990
$6,948,827
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,541,061
Other Expenses$2,580,179
Total Fundraising Expense$431,665
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,069,954$157,717$193,848$3,421,519
All Other Expenses$549,869$28,795$33,508$612,172
Depreciation Depletion$475,182--$475,182
Other Employee Benefits$364,135$48,573$37,417$450,125
Current Officers, Directors, Trustees, and Key Employees$223,839$88,774$51,601$364,214
Payroll Taxes$263,610$21,756$19,837$305,203
Occupancy$113,397$35,833$14,259$163,489
Other Expenses$118,813$1,742$948$121,503
Insurance$68,863$13,128$4,375$86,366
Advertising$46,329$1,359$20,522$68,210
Travel$46,230--$46,230
Office Expenses$33,052$5,121$3,958$42,131
Fees for Services Other$31,139$5,648$2,233$39,020
Conferences and Meetings$25,801$15$255$26,071
Interest$22,452--$22,452
Total Functional Expenses$6,230,109$459,466$431,665$7,121,240

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,156,090
Expenses per Audited Statements$7,121,240
Total Expenses per Form 990$7,121,240
Expenses Not Reported on Form 990$34,850
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$34,850
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$50,700-$1,906-
Event 2$17,565-$1,389-
Total Events$68,265-$34,850$-34,850
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Joseph KirchhoffDirectorProject ManagementNo$2,156,403

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Withdrawl Liability$412,493
Deffered Rent Expense$108,885
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Michael rosenbaum and nina freedman are married.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“He form 990 is provided to the board for review and approval before filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“A conflict of interest compliance form is received from each board member on an annual basis.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The board decides on the compensation of the executive directors and officers through research and discussion. The decisions reached are noted in the board minutes.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The board decides on the compensation of other officers and/or key employees through research and discussion. The decisions reached are noted in the board minutes.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“All documents are available upon individual request. Form 990 is also available on numerous public not for profit websites such as www.guidestar.com, as well as our own website.”

Filing and Contact Details

Filer

EIN
13-5600422
Phone
2127547003

Signing Officer

Name
Bruce Kuziola
Title
CFO
Signed
2015-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Weiss
Formed
1922
Legal Domicile
Ny
Voting Board Members
34
Independent Board Members
33
Employees
353
Volunteers
45

Preparer

Preparer
Scott Hagaman
Phone
9738089500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“Other program services 4: staff assistant experience - a residential transition to independence program for young adults ages 18 to 25 with social, emotional, or learning challenges.”

Comparative Reporting of Assets and Liabilities

“Certain amounts in the prior period financial statements have been reclassified for comparative purposes to conform with the presentation in the current year financial statements. Therefore, beginning balance amounts shown on form 990, page 11 may differ from ending balances from form prior year form 990, page 11 due to reclassification.”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code, and qualifies for the charitable contribution deduction.The Organization has adopted the authoritative guidance concerning accounting for uncertainty in income taxes. Its adoption has had no effect on the Organizations financial statements. The Organization accounts for uncertainty in income taxes using a recognition threshold of more-likely than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management has determined that there were no tax uncertainties that met the recognition threshold at the statement of financial position date and no interest and penalties related to unrecognized tax benefits have been recognized in the Organizations financial statements.The Organization timely files federal Form 990 annually and New York State annual registration as required. There are no open filing years prior to October 31, 2011. No returns or registrations are presently under examination by the relevant authorities.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Direct fundraiser expenses $34850”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Direct Fundraiser Expenses $34850”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,423,696
Liabilities
$2,547,675
Net assets
$9,876,021
Revenue
$6,948,827
Expenses
$7,121,240
Net income
-$172,413
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.62$3.34$6.28$8.36$8.89$0.53
2023Detailed filing. Detailed filing data is available for this year.$10.3$3.47$6.81$8.74$11.1$2.35
2022Detailed filing. Detailed filing data is available for this year.$11.2$2.07$9.16$11.0$10.6$0.45
2021Detailed filing. Detailed filing data is available for this year.$11.1$2.27$8.80$9.51$9.06$0.45
2020Detailed filing. Detailed filing data is available for this year.$10.9$2.77$8.16$6.51$8.07$1.56
2019Detailed filing. Detailed filing data is available for this year.$12.9$2.84$10.1$9.58$10.2$0.61
2018Detailed filing. Detailed filing data is available for this year.$12.7$2.65$10.1$9.60$9.42$0.18
2017Detailed filing. Detailed filing data is available for this year.$12.9$3.02$9.86$8.93$8.89$0.05
2016Detailed filing. Detailed filing data is available for this year.$13.4$3.63$9.81$8.08$8.19$0.11
2015Detailed filing. Detailed filing data is available for this year.$12.3$2.37$9.92$7.67$7.62$0.05
2014Detailed filing. Detailed filing data is available for this year.$12.4$2.55$9.88$6.95$7.12$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.71$10.0$6.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.42$0.52$8.89$5.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.56$0.61$8.95$5.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.34$0.51$8.83$4.83