Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $1,265,731

• 1e · Government grants (contributions)

  $224,147

• 1f · All other contributions, gifts and grants

  $3,494,253

• 2a · Program service revenue: CAMP TUITION

  total $8,090,034 · related or exempt $8,090,034

• 3 · Investment income

  total $197,261 · excluded $197,261

• 7a · Gross sales of assets other than inventory

  securities $333,701

• 7b · Less cost or other basis and sales expenses

  securities $328,718

• 7c · Gain or loss

  securities $4,983

• 7d · Net gain or loss

  total $4,983 · excluded $4,983

• 8a · Fundraising events: gross income

  $28,000

• 8a · Fundraising events: contributions included on line 1c

  $1,265,731

• 8b · Fundraising events: direct expenses

  $169,746

• 8c · Net income from fundraising events

  total -$141,746 · excluded -$141,746

• 11a · Other revenue: MISCELLANEOUS

  total $122,640 · excluded $122,640

• 11e · Other revenue, total

  $122,640

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $708,616 · program services $708,616

• 5 · Compensation of officers, directors and key employees

  total $506,900 · program services $442,500 · management and general $30,410 · fundraising $33,990

• 7 · Other salaries and wages

  total $3,279,160 · program services $2,862,555 · management and general $196,726 · fundraising $219,879

• 8 · Pension plan contributions

  total $59,105 · program services $51,596 · management and general $3,546 · fundraising $3,963

• 9 · Other employee benefits

  total $458,521 · program services $400,268 · management and general $27,508 · fundraising $30,745

• 10 · Payroll taxes

  total $254,131 · program services $221,845 · management and general $15,246 · fundraising $17,040

• 11b · Fees: legal

  total $51,150 · management and general $51,150

• 11c · Fees: accounting

  total $366,015 · program services $259,816 · management and general $50,148 · fundraising $56,051

• 11f · Fees: investment management

  total $45,948 · management and general $45,948

• 11g · Fees: other

  total $464,374 · program services $352,053 · management and general $28,405 · fundraising $83,916

• 12 · Advertising and promotion

  total $1,179 · management and general $1,179

• 13 · Office expenses

  total $80,028 · program services $60,986 · management and general $9,363 · fundraising $9,679

• 14 · Information technology

  total $157,397 · program services $107,775 · management and general $23,432 · fundraising $26,190

• 16 · Occupancy

  total $572,826 · program services $534,901 · management and general $13,493 · fundraising $24,432

• 17 · Travel

  total $135,677 · program services $128,762 · management and general $3,400 · fundraising $3,515

• 20 · Interest

  total $106,699 · management and general $106,699

• 22 · Depreciation, depletion and amortization

  total $574,597 · program services $396,461 · management and general $79,461 · fundraising $98,675

• 23 · Insurance

  total $426,768 · program services $286,485 · management and general $68,980 · fundraising $71,303

• 24a · Other expenses: FOOD & HOUSING SUPPLIES

  total $4,011,345 · program services $4,011,345

• 24b · Other expenses: PROGRAMMING & RECRUITME

  total $682,563 · program services $682,563

• 24c · Other expenses: CAMP REPAIR & MAINTENAN

  total $335,412 · program services $227,652 · management and general $52,988 · fundraising $54,772

• 24d · Other expenses: MERCHANT CHARGES

  total $202,356 · management and general $202,356

• 24e · All other expenses

  total $119,879 · program services $67,298 · management and general $32,598 · fundraising $19,983

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $1,004,924 · end of year $2,252,114

• 2 · Savings and temporary cash investments

  beginning of year $2,508,275 · end of year $2,464,412

• 3 · Pledges and grants receivable

  beginning of year $556,785 · end of year $380,409

• 4 · Accounts receivable

  beginning of year $54,704 · end of year $15,159

• 9 · Prepaid expenses and deferred charges

  beginning of year $670,144 · end of year $598,698

• 10a · Land, buildings and equipment: cost or other basis

  $22,154,240

• 10b · Land, buildings and equipment: accumulated depreciation

  $9,582,456

• 10c · Land, buildings and equipment, net

  beginning of year $12,682,659 · end of year $12,571,784

• 11 · Investments: publicly traded securities

  beginning of year $6,883,906 · end of year $7,800,460

• 12 · Investments: other securities

  beginning of year $107,975 · end of year $107,975

• 15 · Other assets

  beginning of year $108,807 · end of year $53,794

• 17 · Accounts payable and accrued expenses

  beginning of year $632,844 · end of year $670,754

• 19 · Deferred revenue

  beginning of year $2,028,247 · end of year $2,047,054

• 23 · Secured mortgages and notes payable

  beginning of year $1,373,544 · end of year $2,813,930

• 24 · Unsecured notes and loans payable

  beginning of year $816,667 · end of year $583,333

• 25 · Other liabilities

  beginning of year $122,590 · end of year $62,144

• 27 · Net assets without donor restrictions

  beginning of year $8,788,965 · end of year $8,936,270

• 28 · Net assets with donor restrictions

  beginning of year $10,815,322 · end of year $11,131,320

The filer's explanations (Part III)

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.