2024-10-29T16:03:29-05:00 2023-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2023-01-01 911842787 B'NAI BRITH MEN'S CAMP ASSOCIATION BNAI 5033201588 6443 SW BEAVERTON HILLSDALE 234 PORTLAND OR 97221 IRVING POTTER CHAIRMAN 5033201588 2024-10-11 1 1 DEBRA D SMITH CPA P00646873 7604318440 2024-10-11 2023 2024-10-15 13:58:12Z IRVING POTTER 6443 SW BEAVERTON HILLSDALE 234 PORTLAND OR 97221 4909575 0 X WWW.BB-360.ORG X 1999 OR OPERATION OF B'NAI B'RITH CAMP AND SUPPORT OF ITS OPERATIONS AND DEVELOPMENT. 14 14 187 190 -81311 0 3402272 2293984 1813508 2055529 -1703 0 66600 -67665 5280677 4281848 149000 0 0 0 1843227 1798703 0 0 432218 2170736 2331686 4162963 4130389 1117714 151459 16967798 16942407 1641523 1165711 15326275 15776696 X 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. 0 0 2224672 2055529 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. 320251 TEEN, YOUNG ADULT AND FAMILY PROGRAMS - PROVIDES ENGAGEMENT OPPORTUNITIES FOR ALL AGES, OUTSIDE OF OUR SUMMER CAMP PROGRAM. 128856 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. 2673779 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 27 0 187 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X IRVING POTTER 5033201588 6443 SW BEAVERTON HILLSDALE 234 PORTLAND OR 97221 IRVING POTTER CHAIRMAN 5.00 X X 0 0 0 KYLE ROTENBERG PRESIDENT 2.00 X X 0 0 0 TODD ROSENTHAL SECRETARY 1.00 X X 0 0 0 KENNETH UNKELES TREASURER 2.00 X X 0 0 0 HOWARD LIEBREICH DIRECTOR 0.50 X 0 0 0 GLEN COBLENS DIRECTOR 0.50 X 0 0 0 DAN PITMAN DIRECTOR 1.00 X 0 0 0 JEFFREY WEINSTEIN DIRECTOR 0.50 X 0 0 0 STAN ROTENBERG DIRECTOR 0.50 X 0 0 0 STEVE RUDOLPH DIRECTOR 0.50 X 0 0 0 RYAN PITMAN DIRECTOR 0.50 X 0 0 0 JEFFREY WEITZ DIRECTOR 0.50 X 0 0 0 DON LOEB DIRECTOR 0.50 X 0 0 0 LOREN KOPLAN DIRECTOR 2.00 X 0 0 0 MICHELLE KOPLAN CHIEF EXECUTIVE OFFICER 50.00 X 168716 0 18628 168716 0 18628 1 0 1 0 ANDREW BOAZ CONSTRUCTION PO BOX 568 DEPOE OR 97341 CONSTRUCTION 773604 JUSTIN HAFT PO BOX 382 OTIS ROSE LODGE OR 97368 CONSTRUCTION 143980 2 342978 447094 1503912 2293984 CAMP FEES 713990 2055529 2055529 2055529 198988 159108 196115 240419 2873 -81311 -78438 -81311 2873 107227 342978 164102 -56875 -56875 6192 0 6192 6192 45542 27091 18451 18451 INSURANCE SETTLEMENT 900999 40305 40305 OTHER INCOME 900999 2700 2700 43005 4281848 2055529 -81311 13646 187343 89925 65570 31848 1279038 942441 175742 160855 56951 39096 10041 7814 107791 73997 19005 14789 167580 115042 29546 22992 354589 236875 51683 66031 96353 55310 17796 23247 286442 140415 115338 30689 14565 7856 5633 1076 34944 223 34627 94 421908 421908 78993 33267 31764 13962 PROGRAMMING 340979 331129 9850 0 KITCHEN 280506 273531 0 6975 CAMPS 244952 244952 0 0 TRANSPORTATION 52715 48909 391 3415 124740 40811 35498 48431 4130389 2673779 1024392 432218 448697 482688 966700 999243 59404 26601 250 250 10600 28635 16961635 2297217 13913250 14664418 1331139 570330 237758 170242 16967798 16942407 179555 190309 218562 107876 1020057 710634 223349 156892 1641523 1165711 X 13981077 14183471 1345198 1593225 15326275 15776696 16967798 16942407 X 151459 298962 X 0 1 X 1 0 X 3010530 4527993 6495709 3402272 2293984 19730488 3010530 4527993 6495709 3402272 2293984 19730488 2083184 17647304 221380 198988 420368 35963 20464 0 56427 21429 27255 43005 91689 20298972 6674953 0.86940 0.85470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 124234 54600 24871 1893 201812 122544 30380 -22190 6500 124234 96644 25000 900 122544 60910 25180 10554 96644 55000 5910 60910 1.00000 1 0 2704700 2704700 11795600 1690629 10104971 1205050 213394 991656 547720 318709 229011 708565 74485 634080 14664418 FUNDS HELD FOR OTHERS 7852 OPERATING LEASE LIABILITIES 119823 FINANCE LEASE LIABILITIES 29217 156892 X 5042971 761123 761123 4281848 0 4281848 4592550 462161 462161 4130389 0 4130389 PART V, LINE 4: THE ASSOCIATION HAS A BENEFICIAL INTEREST IN ENDOWMENT FUNDS THAT ARE HELD AT OREGON JEWISH COMMUNITY FOUNDATION (OJCF). THE ENDOWMENT FUNDS ARE RESTRICTED FOR SCHOLARSHIPS. PART X, LINE 2: THE ASSOCIATION FOLLOWS GAAP RELATED TO THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE ASSOCIATION RECOGNIZED ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS PART OF THE CONSOLIDATED STATEMENT OF ACTIVITIES, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2023 AND 2022, THEREFORE, NO AMOUNTS HAVE BEEN ACCRUED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 164,102. RENTAL EXPENSES NETTED WITH REVENUE 436,534. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS 133,396. COST OF GOODS SOLD NETTED WITH REVENUE 27,091. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 436,534. COST OF GOODS SOLD NETTED WITH REVENUE 27,091. SPECIAL EVENT EXPENSES NETTED WITH REVENUE 164,102. BAD DEBTS (RECOVERIES) -165,566. MENS CAMP 370489 278595 91894 12300 77271 2857 43464 GOLF 79716 64383 15333 21002 208 7000 450205 342978 107227 33302 77479 2857 50464 164102 -56875 X 1 0 X X X X 0 0 0 1 0 0 0 0 0 MICHELLE KOPLAN CHIEF EXECUTIVE OFFICER 168716 0 0 0 0 0 10189 0 8439 0 187344 0 0 0 PART I, LINE 1A THE ORGANIZATION PAID FOR THE CHAIRMAN AND THE PRESIDENT TO FLY FIRST CLASS TO GRINSPOON CONFERENCE. 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. FORM 990, PART VI, SECTION A, LINE 2 DAN PITMAN AND RYAN PITMAN HAVE A FAMILY RELATIONSHIP. KYLE ROTENBERG AND STAN ROTENBERG HAVE A FAMILY RELATIONSHIP. LOREN KOPLAN HAS A FAMILY RELATIONSHIP WITH MICHELLE KOPLAN. FORM 990, PART VI, SECTION A, LINE 6 ALL DONORS WHO MADE DONATIONS OVER $100 ARE MEMBERS ENTITLED TO ELECT THE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A AT THE ANNUAL MEETING, MEMBERS HAVE THE OPTION OF APPROVING THE NOMINATED LIST OF DIRECTORS. IF MEMBERS DO NOT APPROVE OF THE LIST OF DIRECTORS, THEY ARE ALLOWED TO GO THROUGH THE PROCESS OF ELECTING THE DIRECTORS AS STATED BY THE BYLAWS. FORM 990, PART VI, SECTION B, LINE 11B STAFF REVIEWS 990 IN DRAFT FORM AND THEN PRESENTS TO THE BOARD WHO APPROVES THE FINAL DRAFT BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL AGREEMENTS WITH ANY BOARD MEMBER ARE APPROVED BY THE CHAIRMAN OR PRESIDENT AND REVIEWED FOR COMPLIANCE WITH THE WRITTEN POLICIES. IN ADDITION, THE ORGANIZATION REQUIRES ITS CONFLICT OF INTEREST FORM TO BE FILLED OUT ANNUALLY AND THEN THE COMPLETED FORMS ARE DISTRIBUTED TO THE BOARD FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 15 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 JCAMP 180, IS ALSO CONSULTED TO OBTAIN COMPARABLE PAY DATA FROM CAMPS WITH WHICH SHE WORKS (10 WEST COAST CAMPS). FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MADE ITS GOVERNING DOCUMENTS AND TAX RETURNS AVAILABLE AT THE ANNUAL MEETING AND THEY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS 133,396. BAD DEBT RECOVERIES 165,566. B'NAI B'RITH CAMP LLC 6443 SW BEAVERTON HILLSDALE HWY PORTLAND OR 97221 OPERATION OF RESIDENT CAMP OR 3464609 989543 B'NAI B'RITH MENS CAMP ASSOCIATION