Civic Intelligence

National Ramah Commission Inc.

990 • Fiscal year 2019 • EIN 13-6161110

Oct 01, 2018 to Sep 30, 2019 • Filed on Aug 17, 2020

Organization ProfileWWW.CAMPRAMAH.ORG
3080 BroadwayNew York, NY 10027

(212) 678-8881

Siviq Scores

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

Liabilities / Assets

54th percentile

0.25x

Higher debt load relative to assets than 54% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

48th percentile

0.21x

Higher debt load relative to revenue than 48% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

24th percentile

-4.2%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

72nd percentile

$258,701

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

12th percentile

-6.4%

Faster asset growth than 12% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-2.8%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$10,873,633

Down $749,167 (-6.4%) from 2018

Net Assets

Down

$8,198,770

Down $548,580 (-6.3%) from 2018

Liabilities

Down

$2,674,863

Down $200,587 (-7.0%) from 2018

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin24th percentile

Revenue

Down

$12,910,721

Down $369,948 (-2.8%) from 2018

Expenses

Up

$13,459,301

Up $827,070 (+6.5%) from 2018

Net Income

Down

-$548,580

Down $1,197,018 (-185%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $2,210,906Liabilities 2010: $125,189Net Assets 2010: $2,085,7172010Assets 2011: $2,299,457Liabilities 2011: $68,523Net Assets 2011: $2,230,9342011Assets 2012: $4,911,253Liabilities 2012: $91,107Net Assets 2012: $4,820,1462012Assets 2013: $5,380,302Liabilities 2013: $308,390Net Assets 2013: $5,071,9122013Assets 2014: $8,175,964Liabilities 2014: $1,403,512Net Assets 2014: $6,772,4522014Assets 2015: $9,172,121Liabilities 2015: $1,542,926Net Assets 2015: $7,629,1952015Assets 2016: $9,607,425Liabilities 2016: $1,662,474Net Assets 2016: $7,944,9512016Assets 2017: $11,393,415Liabilities 2017: $2,955,402Net Assets 2017: $8,438,0132017Assets 2018: $11,622,800Liabilities 2018: $2,875,450Net Assets 2018: $8,747,3502018Assets 2019: $10,873,633Liabilities 2019: $2,674,863Net Assets 2019: $8,198,7702019Assets 2020: $9,843,582Liabilities 2020: $3,618,438Net Assets 2020: $6,225,1442020Assets 2021: $12,167,427Liabilities 2021: $4,649,879Net Assets 2021: $7,517,5482021Assets 2022: $11,882,223Liabilities 2022: $2,208,292Net Assets 2022: $9,673,9312022Assets 2023: $12,729,942Liabilities 2023: $2,734,277Net Assets 2023: $9,995,6652023Assets 2024: $16,423,253Liabilities 2024: $5,447,326Net Assets 2024: $10,975,9272024

Highlighted filing

2019

Assets$10,873,633
Liabilities$2,674,863
Net Assets$8,198,770
Open 2019 Filing

Operations Trend

Revenue Growth30th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,836,7102010Expenses 2011: $1,519,2312011Expenses 2012: $2,029,6192012Expenses 2013: $2,163,5472013Revenue 2014: $10,503,982Expenses 2014: $10,254,329Net Income 2014: $249,6532014Revenue 2015: $11,602,881Expenses 2015: $10,746,138Net Income 2015: $856,7432015Revenue 2016: $10,182,151Expenses 2016: $9,866,395Net Income 2016: $315,7562016Revenue 2017: $11,517,086Expenses 2017: $11,024,024Net Income 2017: $493,0622017Revenue 2018: $13,280,669Expenses 2018: $12,632,231Net Income 2018: $648,4382018Revenue 2019: $12,910,721Expenses 2019: $13,459,301Net Income 2019: -$548,5802019Revenue 2020: $5,243,602Expenses 2020: $7,217,228Net Income 2020: -$1,973,6262020Revenue 2021: $13,313,084Expenses 2021: $12,043,262Net Income 2021: $1,269,8222021Revenue 2022: $17,459,621Expenses 2022: $15,493,029Net Income 2022: $1,966,5922022Revenue 2023: $16,370,587Expenses 2023: $15,784,920Net Income 2023: $585,6672023Revenue 2024: $17,684,372Expenses 2024: $16,852,952Net Income 2024: $831,4202024

Highlighted filing

2019

Revenue$12,910,721
Expenses$13,459,301
Net Income-$548,580
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 17, 2020
Return Version
2018v3.2
Gross Receipts
$12,910,721
Mission and Program Overview

Mission

- to anticipate and study the emergent educational needs of the conservative jewish community.- to grow and structure the ramah movement in ways that help meet these needs.- to evaluate and plan for the overall educational, fiscal and organizational health and security of the ramah camping movement.

Enhance educational & religious development of conservative movement in judaism.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,448,840$3,512,756▲ $63,916
Investments in Publicly Traded Securities$1,808,644$3,177,841▲ $1,369,197
Cash and Non-Interest-Bearing Accounts$3,377,245$2,418,838▼ $958,407
Savings and Temporary Cash Investments$1,633,509$643,649▼ $989,860
Accounts Receivable$330,025$510,101▲ $180,076
Pledges and Grants Receivable$940,671$504,000▼ $436,671
Prepaid Expenses and Deferred Charges$83,866$106,448▲ $22,582
Total Assets$11,622,800$10,873,633▼ $749,167
Liabilities
Accounts Payable and Accrued Expenses$1,123,859$879,152▼ $244,707
Other Liabilities$618,198$626,382▲ $8,184
Deferred Revenue$344,741$584,905▲ $240,164
Unsecured Notes Loans Payable$788,652$584,424▼ $204,228
Total Liabilities$2,875,450$2,674,863▼ $200,587
Net Assets / Fund Balance
Unrestricted Net Assets$5,348,396$4,922,039▼ $426,357
Temporarily Rstr Net Assets$3,331,704$3,209,481▼ $122,223
Permanently Rstr Net Assets$67,250$67,250→ $0
Total Net Assets Fund Balance$8,747,350$8,198,770▼ $548,580
Total Liabilities and Net Assets / Fund Balance$11,622,800$10,873,633▼ $749,167

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,365,078$945,611$4,310,689
Other Land Buildings$48,400$194,741$243,141
Equipment$99,278$52,853$152,131

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$67,250-▲ $1,420$1,420$67,250
2017$67,250-▲ $1,420$1,420$67,250
2016$67,250-▲ $757$757$67,250
2015$67,250-▲ $388$388$67,250
2014$74,857-▲ $500$8,107$67,250
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy Skopp CooperNational Associate DirectorFT$201,500$57,201$258,701
Rabbi Mitchell CohenNational DirectorFT$183,199$66,587$249,786
Jeffrey M GoodmanNational Business ManagerFT$177,533$49,985$227,518

Board Members and Trustees

NameTitle
Dr Jeffrey KopinPresident
Arnold HarrisVice President
Ben MillerVice President
Craig MillerVice President
David KushnirVice President
Debbie AlbertVice President
Ellen BrownVice President
Gil RosenthalVice President
Ilana MeskinVice President
Jay ReisbaumVice President
Joshua CharlatVice President
Loren ShalinskyVice President
Richard FriedmanVice President
Rob HirschVice President
Stuart KatzVice President
Alan H SilbermanBoard Member
Dr Arnold EisenBoard Member
Dr Charles MannBoard Member
Dr Jeff KressBoard Member
Dr Joel RothBoard Member
Dr Shuly Rubin SchwartzBoard Member
Morton SteinbergBoard Member
Shelley Maidman MenkowitzBoard Member
Marc GarySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Selby Bus CorporationBus Company/transp.3960 WEBSTER AVENUE, Bronx, NY 10470$436,092
AmsalemTravel Agent/flights1680 ROUTE 23 NORTH, Wayne, NJ 07470$314,340
Fairfield UniversityRoom & Board1073 N BENSON RD, Fairfield, CT 06824$292,487
Driscoll FoodsFood174 DELAWANNA AVENUE, Clifton, NJ 07014$175,765
Executive CaterersFood Service449 NEW BRIDGE ROAD, Bergenfield, NJ 07621$109,546
Revenue and Support

Revenue Composition

Contributions and Grants
$2,947,927
Program Service Revenue
$9,844,480
Investment Income
$118,314
Other Revenue
$0
All Other Contributions
$2,947,927
Change in Net Assets
$-548,580

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,910,721
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$12,910,721
Total Revenue per Form 990
$12,910,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,588,246
Salaries, Compensation, and Employee Benefits$4,905,122
Grants and Similar Amounts Paid$965,933
Total Fundraising Expense$406,490
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,583,367$902,532$71,857$3,557,756
Occupancy$1,285,797$269,494$26,276$1,581,567
All Other Expenses$1,090,732$147,438$18,742$1,256,912
Current Officers, Directors, Trustees, and Key Employees$163,200$316,247$79,429$558,876
Grants to Domestic Individuals$505,189--$505,189
Other Employee Benefits$205,251$246,346$50,351$501,948
Conferences and Meetings$414,951$66,090$8,126$489,167
Grants to Domestic Orgs$409,599--$409,599
Fees for Services Other$286,110$73,307$2,250$361,667
Other Expenses$325,295$4,420-$329,715
Travel$245,280$31,299$43,854$320,433
Payroll Taxes$117,170$140,629$28,743$286,542
Office Expenses$164,784$26,106$16,242$207,132
Insurance$142,108$33,005$2,994$178,107
Depreciation Depletion$165,989$7,403-$173,392
Information Technology$26,477$56,252$57,626$140,355
Fees for Services Accounting-$92,646-$92,646
Foreign Grants$51,145--$51,145
Fees for Services Legal$46,961--$46,961
Total Functional Expenses$10,638,754$2,414,057$406,490$13,459,301

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$13,459,301
Total Expenses per Audited Statements$13,459,301
Total Expenses per Form 990$13,459,301
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
All Other (5000)New York, NY501(c)(3)General Support$71,786
Camp Ramah in New EnglandNorwood, MA501(c)(3)General Support$53,826
Camp Ramah DaromAtlanta, GA501(c)(3)General Support$49,000
Camp Ramah Outdoor Adventure (rockies)Denver, CO501(c)(3)General Support$42,400
Camp Ramah in the PoconosPhiladelphia, PA501(c)(3)General Support$41,376
Jewish Theological SeminaryNew York, NY501(c)(3)General Support$34,511
Camp Ramah in CaliforniaEncino, CA501(c)(3)General Support$28,150
Camp Ramah in the BerkshiresEnglewood, NJ501(c)(3)General Support$23,950
Chicago Day CampChicago, IL501(c)(3)General Support$18,000
Dc Day CampNorwood, MA501(c)(3)General Support$18,000
Philadephia Day CampPhiladelphia, PA501(c)(3)General Support$18,000
Camp Ramah in Northern CalifroniaSanta Cruz, CA501(c)(3)General Support$10,600

International Summary

Offices
4
Employees
23
Spending
$4,348,543

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Middle East (includes Israel)Program ServicesEducational and Religious Programs for Jewish Youth,teens and Adults16$3,211,432
Middle East (includes Israel)Administrative Costs-17$747,326
Middle East (includes Israel)Program ServicesSummer & Semester Programs110$338,640
North America - Canada and Mexico, But Not the United StatesGrantsScholarship Programming and Travel Reimbursements10$51,145
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Settlement Payable$471,636
Severance Payable$154,746
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, Section B, Line 11B

“A copy of the form 990 was provided to all board members to review prior to filing with the irs.”

Form 990, Part VI, Section B, Line 12C

“The nrc has a conflict of interest policy that it provides to all employees, officers and directors. The policy contains the necessary steps to monitor conflicts of interest.”

Form 990, Part VI, Section B, Line 15

“The personnel committee, consisting of the president, senior vice president and secretary of nrc review the compensation of the senior employees of the organization. For employees other than the national director, the national director also participates in these discussions. The group reviews comparable compensation for other similarly situated non-profits and their senior executives.”

Form 990, Part VI, Section C, Line 19

“The governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
National Ramah Commission Inc
EIN
13-6161110
Phone
2126788881
Address
3080 BROADWAY, NEW YORK, NY 10027

Signing Officer

Name
Jeffrey Goodman
Title
National Business Manager
Phone
2126788881
Signed
2020-08-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Goodman
Formed
1962
Legal Domicile
Ny
Voting Board Members
24
Independent Board Members
24
Employees
542
Volunteers
32

Preparer

Firm
Cbiz Mhm LLC
Address
1065 AVENUE OF THE AMERICAS, NEW YORK, NY 10018
Preparer
Scott J Goldberg
Phone
2127905700
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“The endowment is intended to support the global connections program. The objective is to preserve the endowment principal while maintaining the purchase power of the endowment assets.”

PART X, LINE 2:

“U.s. Gaap prescribes a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken in a tax return is required to meet before being recognized in the financial statements. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The commission is subject to regular audit by tax authorities. Management believes that it has appropriate support for the positions taken on its tax returns. In assessing the realizability of tax benefits, management considers whether it is more likely than not that some portion or all of any tax position will not be realized. Management believes that its nonprofit status would be sustained upon examination. If applicable, the commission would classify interest and penalties on underpayments of income tax as miscellaneous expenses. The commission files informational returns with the internal revenue service. With few exceptions, the commission is no longer subject to u.s. Federal, new york state and local tax examinations by tax authorities for tax years before september 30, 2016.”

Raw XML AppendixShowing 400 of 922 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt24NATIONAL BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt25NATIONAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26NATIONAL ASSOCIATE DIRECTOR
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0- TO ANTICIPATE AND STUDY THE EMERGENT EDUCATIONAL NEEDS OF THE CONSERVATIVE JEWISH COMMUNITY.- TO GROW AND STRUCTURE THE RAMAH MOVEMENT IN WAYS THAT HELP MEET THESE NEEDS.- TO EVALUATE AND PLAN FOR THE OVERALL EDUCATIONAL, FISCAL AND ORGANIZATIONAL HEALTH AND SECURITY OF THE RAMAH CAMPING MOVEMENT.
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt026106

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,873,633
Liabilities
$2,674,863
Net assets
$8,198,770
Revenue
$12,910,721
Expenses
$13,459,301
Net income
-$548,580
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.4$5.45$11.0$17.7$16.9$0.83
2023Detailed filing. Detailed filing data is available for this year.$12.7$2.73$10.00$16.4$15.8$0.59
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$2.21$9.67$17.5$15.5$1.97
2021Detailed filing. Detailed filing data is available for this year.$12.2$4.65$7.52$13.3$12.0$1.27
2020Detailed filing. Detailed filing data is available for this year.$9.84$3.62$6.23$5.24$7.22$1.97
2019Detailed filing. Detailed filing data is available for this year.$10.9$2.67$8.20$12.9$13.5$0.55
2018Detailed filing. Detailed filing data is available for this year.$11.6$2.88$8.75$13.3$12.6$0.65
2017Detailed filing. Detailed filing data is available for this year.$11.4$2.96$8.44$11.5$11.0$0.49
2016Detailed filing. Detailed filing data is available for this year.$9.61$1.66$7.94$10.2$9.87$0.32
2015Detailed filing. Detailed filing data is available for this year.$9.17$1.54$7.63$11.6$10.7$0.86
2014Detailed filing. Detailed filing data is available for this year.$8.18$1.40$6.77$10.5$10.3$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.38$0.31$5.07$2.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.09$4.82$2.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.30$0.07$2.23$1.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.21$0.13$2.09$1.84