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Nonprofiteer
← B NAI BRITH MENS CAMP ASSOCIATION

Form 990 for tax year 2024

Filed by B NAI BRITH MENS CAMP ASSOCIATION.

Totals

Total revenue
$4,680,843
Total expenses
$4,512,467
Contributions and grants received
$2,498,059
Grants paid
$365,440
Program service revenue
$2,231,906
Investment income
-$2,859
Other revenue
-$46,263
Total assets, end of year
$17,940,071
Total liabilities, end of year
$1,934,080
Net assets or fund balances, end of year
$16,005,991
Program services expenses (Part IX)
$2,885,631
Management and general expenses
$1,175,851
Fundraising expenses
$450,985
Program service expenses (Part III)
$2,885,631

Program services were 63.9% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $531,770

  • 1e · Government grants (contributions)

    $88,770

  • 1f · All other contributions, gifts and grants

    $1,877,519

  • 1g · Noncash contributions included above

    $1,085,000

  • 2a · Program service revenue: CAMP FEES

    total $2,231,906 · related or exempt $2,231,906

  • 6a · Gross rents

    real property $175,475 · personal property $233,873

  • 6b · Less rental expenses

    real property $169,785 · personal property $305,166

  • 6c · Rental income or loss

    real property $5,690 · personal property -$71,293

  • 6d · Net rental income or loss

    total -$65,603 · unrelated business -$71,293 · excluded $5,690

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

    other assets $2,859

  • 7c · Gain or loss

    other assets -$2,859

  • 7d · Net gain or loss

    total -$2,859 · excluded -$2,859

  • 8a · Fundraising events: gross income

    $109,248

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

    $531,770

  • 8b · Fundraising events: direct expenses

    $164,886

  • 8c · Net income from fundraising events

    total -$55,638 · excluded -$55,638

  • 9a · Gaming: gross income

    $7,419

  • 9b · Gaming: direct expenses

    $0

  • 9c · Net income from gaming

    total $7,419 · excluded $7,419

  • 10a · Gross sales of inventory

    $39,127

  • 10b · Cost of goods sold

    $30,105

  • 10c · Net income from sales of inventory

    total $9,022 · excluded $9,022

  • 11a · Other revenue: INSURANCE REIMBURSEMEN

    total $40,307 · excluded $40,307

  • 11b · Other revenue: OTHER INCOME

    total $18,230 · excluded $18,230

  • 11e · Other revenue, total

    $58,537

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $359,340 · program services $359,340

  • 3 · Grants to foreign organizations and individuals

    total $6,100 · program services $6,100

  • 5 · Compensation of officers, directors and key employees

    total $297,768 · program services $142,929 · management and general $20,844 · fundraising $133,995

  • 7 · Other salaries and wages

    total $1,234,051 · program services $893,528 · management and general $275,862 · fundraising $64,661

  • 8 · Pension plan contributions

    total $48,171 · program services $31,377 · management and general $10,696 · fundraising $6,098

  • 9 · Other employee benefits

    total $133,090 · program services $86,692 · management and general $29,551 · fundraising $16,847

  • 10 · Payroll taxes

    total $177,109 · program services $115,365 · management and general $39,325 · fundraising $22,419

  • 11g · Fees: other

    total $382,404 · program services $247,045 · management and general $82,679 · fundraising $52,680

  • 14 · Information technology

    total $89,439 · program services $53,364 · management and general $14,203 · fundraising $21,872

  • 16 · Occupancy

    total $187,028 · program services $150,573 · management and general $11,015 · fundraising $25,440

  • 19 · Conferences, conventions and meetings

    total $17,573 · program services $9,252 · management and general $3,480 · fundraising $4,841

  • 20 · Interest

    total $36,344 · program services $1,471 · management and general $34,366 · fundraising $507

  • 22 · Depreciation, depletion and amortization

    total $478,298 · management and general $478,298

  • 23 · Insurance

    total $111,069 · program services $53,767 · management and general $38,787 · fundraising $18,515

  • 24a · Other expenses: KITCHEN

    total $269,714 · program services $260,547 · management and general $258 · fundraising $8,909

  • 24b · Other expenses: PROGRAMMING

    total $237,773 · program services $227,363 · management and general $10,410 · fundraising $0

  • 24c · Other expenses: CAMPS

    total $174,440 · program services $174,440 · management and general $0 · fundraising $0

  • 24d · Other expenses: MISCELLANEOUS

    total $60,290 · program services $5,535 · management and general $23,377 · fundraising $31,378

  • 24e · All other expenses

    total $212,466 · program services $66,943 · management and general $102,700 · fundraising $42,823

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $482,688 · end of year $258,721

  • 3 · Pledges and grants receivable

    beginning of year $999,243 · end of year $495,491

  • 4 · Accounts receivable

    beginning of year $26,601 · end of year $32,866

  • 8 · Inventories for sale or use

    beginning of year $250 · end of year $250

  • 9 · Prepaid expenses and deferred charges

    beginning of year $28,635 · end of year $6,536

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

    $19,213,210

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

    $2,772,987

  • 10c · Land, buildings and equipment, net

    beginning of year $14,664,418 · end of year $16,440,223

  • 12 · Investments: other securities

    beginning of year $570,330 · end of year $601,015

  • 15 · Other assets

    beginning of year $170,242 · end of year $104,969

  • 17 · Accounts payable and accrued expenses

    beginning of year $190,309 · end of year $395,708

  • 19 · Deferred revenue

    beginning of year $107,876 · end of year $294,599

  • 23 · Secured mortgages and notes payable

    beginning of year $710,634 · end of year $1,155,906

  • 25 · Other liabilities

    beginning of year $156,892 · end of year $87,867

  • 27 · Net assets without donor restrictions

    beginning of year $14,183,471 · end of year $14,877,804

  • 28 · Net assets with donor restrictions

    beginning of year $1,593,225 · end of year $1,128,187

Mission and programs · 2024

Mission

TO SUPPORT THE RESIDENT CAMPING PROGRAM OPERATED BY B'NAI BRITH CAMP LLC, BBMCA WORKS TO DEVELOP AND ENHANCE A COMMUNITY OF MEN DEDICATED TO ENSURING THE CAMP PROVIDES THE FINEST JEWISH CAMPING EXPERIENCE FOR KIDS OF ALL RELIGIOUS, ETHNIC, CULTURAL, AND FINANCIAL BACKGROUNDS.

Activities or mission (Part I)

OPERATION OF B'NAI B'RITH CAMP AND SUPPORT OF ITS OPERATIONS AND DEVELOPMENT.

  • OPERATION OF B'NAI B'RITH CAMP, A JEWISH RESIDENT CAMP LOCATED IN LINCOLN COUNTY, OREGON, ITS DAY CAMP PROGRAMS AND ITS COMMUNITY BASED CHILDREN'S PROGRAMMING, INCLUDING THE PROVISION OF FINANCIAL AID TO CHILDREN WISHING TO ATTEND THE CAMP AND ALL COSTS ASSOCIATED WITH THE DEVELOPMENT AND MAINTENANCE OF THE CAMP'S FACILITIES AND SUPPORT OF YOUTH PROGRAMMING CONSISTENT WITH THE GOALS ESTABLISHED BY THE CAMP'S BOARD OF DIRECTORS. THE ASSOCIATION OPERATES THE FOLLOWING CAMPS: LINCOLN CITY DAY CAMP - A SEVEN-WEEK SUMMER DAY CAMP PROGRAM LOCATED AT OUR LINCOLN CITY LOCATION THAT SERVES K-10TH GRADE CHILDREN. OVERNIGHT CAMP - A SEVEN-WEEK OVERNIGHT CAMP PROGRAM LOCATED AT OUR LINCOLN CITY LOCATION THAT SERVES 2ND-11TH GRADE CHILDREN. PORTLAND DAY CAMP - AN EIGHT-WEEK SUMMER DAY CAMP PROGRAM LOCATED IN CONGREGATION BETH ISRAEL IN NORTH WEST PORTLAND THAT SERVES PRE-K THROUGH 8TH GRADE CHILDREN. A THREE-WEEK SUMMER DAY CAMP PROGRAM LOCATED IN EASTSIDE JEWISH COMMONS IN SE PORTLAND THAT SERVES K-6TH GRADE CHILDREN; A TWO-WEEK SUMMER DAY CAMP PROGRAM LOCATED IN BEIT AM IN CORVALLIS THAT SERVES K-6TH GRADE CHILDREN; A WEEK LONG CAMP FOR ADULT MEN AT OUR LINCOLN COUNTY SITE; A THREE-DAY CAMP FOR ADULT WOMEN AT OUR LINCOLN COUNTY SITE; A THREE-DAY CAMP FOR YOUNG ADULTS AT OUR LINCOLN COUNTY SITE; AND A THREE-DAY CAMP FOR FAMILIES AT OUR LINCOLN COUNTY SITE.

    Expenses $2,454,163 · Grants $365,440 · Revenue $2,231,906

  • TEEN, YOUNG ADULT AND FAMILY PROGRAMS - PROVIDES ENGAGEMENT OPPORTUNITIES FOR ALL AGES, OUTSIDE OF OUR SUMMER CAMP PROGRAM.

    Expenses $313,260

  • SUMMER FOOD SERVICE PROGRAM - A PARTNERSHIP WITH THE STATE OF OREGON, DEPARTMENT OF EDUCATION, TO PROVIDE MEALS TO CHILDREN AGED 1-18 YEARS. THIS PROGRAM HAS TYPICALLY OPERATED DURING THE SUMMER MONTHS HOWEVER, DURING THE COVID-19 PANDEMIC THE PROGRAM WAS GRANTED WAIVERS BY THE USDA TO OPERATE ON AN EXTENDED BASIS. THIS WAIVER ALLOWED THE ASSOCIATION TO PROVIDE MEALS TO CHILDREN DURING THE SCHOOL YEAR, WHEN ACCESS TO SCHOOLS WAS GREATLY REDUCED.

    Expenses $118,208

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Steve Rudolph

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Adam Doker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Doug Blauer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Loren Koplan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Howard Liebreich

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Glen Coblens

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Dan Pitman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jeffrey Weinstein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Stan Rotenberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Aaron Pearlman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Ryan Pitman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Jeffrey Weitz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Don Loeb

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Irving Potter

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    5

  • Kenneth Unkeles

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Todd Rosenthal

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Kyle Rotenberg

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Michelle Koplan

    CHIEF EXECUTIVE OFFICER

    Total calculated
    $193,945
    From this org
    $173,727
    From related orgs
    $0
    Other
    $20,218
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $161,727
    Bonus
    $12,000
    Other
    $0
    Deferred
    $10,532
    Nontaxable benefits
    $9,686
    Filer's total
    $193,945

  • Allison Kaufman

    CHIEF FINANCIAL OFFICER

    Total calculated
    $103,823
    From this org
    $88,704
    From related orgs
    $0
    Other
    $15,119
    Hours/week
    40

  • Kimberly Schneiderman

    CHIEF COMMUNITY AND JEWISH LIFE OFFICER

    Total calculated
    $119,521
    From this org
    $109,835
    From related orgs
    $0
    Other
    $9,686
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 5a · Pay contingent on this organization's revenues

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
EACH YEAR, DATA ON COMPARABLE COMPENSATION IS OBTAINED FROM TWO NATIONAL AGENCIES INVOLVED WITH JEWISH CAMPING (THE FOUNDATION FOR JEWISH CAMP AND THE JCAMP 180). DATA IS ALSO OBTAINED FOR OTHER CAMPS AFFILIATED WITH THE JEWISH COMMUNITY CENTER ASSOCIATION (WITH WHICH THE CAMP IS ALSO AFFILIATED). THE CHAIRMAN ALSO MAKES PERSONAL CALLS TO LAY LEADERS OF AT LEAST TWO CAMPS OF COMPARABLE SIZE TO OBTAIN COMPARABLE INFORMATION DIRECTLY FROM THE LAY LEADER. THE CAMP'S OUTSIDE BUSINESS CONSULTANT, AN EMPLOYEE OF JCAMP180 IS ALSO CONSULTED TO OBTAIN COMPARABLE PAY DATA FROM CAMPS WITH WHICH SHE WORKS (10 WEST COAST CAMPS).
PART I, LINE 5
CEO RECEIVES A BASE SALARY PLUS A POTENTIAL BONUS DETERMINED BY THE BOARD BASED ON OBJECTIVE CRITERIA ESTABLISHED ANNUALLY. TYPICALLY, CRITERIA INCLUDE, TOTAL NUMBER OF CAMPERS, MEETING THE FUNDRAISING GOAL, WHETHER THE AGENCY MEETS THE BOTTOM LINE OF ITS BUDGET AND A SUBJECTIVE EVALUATION, WITH EACH OF THE FOUR CATEGORIES GIVEN ESSENTIALLY EQUAL WEIGHT.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • B'NAI B'RITH CAMP LLC

    OPERATION OF RESIDENT CAMP · OR · income $3,349,444 · assets $670,952

    Directly controlled by B'NAI B'RITH MENS CAMP ASSOCIATION

Provenance

Return type
form_990
Tax year
2024
Filed
22 July 2025
IRS schema version
2024v5.2
Source object
202532099349300918

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