2025-07-28T11:08:46-05:00 2024-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2024-01-01 911842787 B'NAI BRITH MEN'S CAMP ASSOCIATION BNAI 5033201588 6443 SW BEAVERTON HILLSDALE 234 PORTLAND OR 97221 IRVING POTTER CHAIRMAN 5033201588 2025-07-22 1 1 DEBRA D SMITH CPA P00646873 7604318440 2025-07-22 2024 2025-03-06 01:10:19Z IRVING POTTER 6443 SW BEAVERTON HILLSDALE 234 PORTLAND OR 97221 5353644 0 X WWW.BB-360.ORG X 1999 OR OPERATION OF B'NAI B'RITH CAMP AND SUPPORT OF ITS OPERATIONS AND DEVELOPMENT. 17 17 197 190 -71293 0 2293984 2498059 2055529 2231906 0 -2859 -67665 -46263 4281848 4680843 0 365440 0 0 1798703 1890189 0 0 450985 2331686 2256838 4130389 4512467 151459 168376 16942407 17940071 1165711 1934080 15776696 16005991 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 2454163 365440 2231906 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. 313260 TEEN, YOUNG ADULT AND FAMILY PROGRAMS - PROVIDES ENGAGEMENT OPPORTUNITIES FOR ALL AGES, OUTSIDE OF OUR SUMMER CAMP PROGRAM. 118208 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. 2885631 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 0 0 0 0 1 0 1 0 1 0 0 0 1 0 0 0 0 1 38 0 197 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 17 17 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 STEVE RUDOLPH DIRECTOR 0.50 X 0 0 0 ADAM DOKER DIRECTOR 0.50 X 0 0 0 DOUG BLAUER DIRECTOR 0.50 X 0 0 0 LOREN KOPLAN DIRECTOR 2.00 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 AARON PEARLMAN 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 IRVING POTTER CHAIRMAN 5.00 X X 0 0 0 KENNETH UNKELES TREASURER 1.00 X X 0 0 0 TODD ROSENTHAL SECRETARY 1.00 X X 0 0 0 KYLE ROTENBERG PRESIDENT 2.00 X X 0 0 0 MICHELLE KOPLAN CHIEF EXECUTIVE OFFICER 50.00 X 173727 0 20218 ALLISON KAUFMAN CHIEF FINANCIAL OFFICER 40.00 X 88704 0 15119 KIMBERLY SCHNEIDERMAN CHIEF COMMUNITY AND JEWISH LIFE OFFICER 40.00 X 109835 0 9686 372266 0 45023 2 0 1 0 ANDREW BOAZ CONSTRUCTION PO BOX 568 DEPOE BAY OR 97341 CONSTRUCTION 687850 GREENLEAF PROTECTION 10117 SE SUNNYSIDE RD SUITE F18 CLACKAMAS OR 97015 SECURITY OFFICERS 163872 JUSTIN HAFT PO BOX 382 OTIS ROSE LODGE OR 97368 CONSTRUCTION 127796 3 531770 88770 1877519 1085000 2498059 CAMP FEES 713990 2231906 2231906 2231906 175475 233873 169785 305166 5690 -71293 -65603 -71293 5690 2859 -2859 -2859 -2859 109248 531770 164886 -55638 -55638 7419 0 7419 7419 39127 30105 9022 9022 INSURANCE REIMBURSEMEN 900999 40307 40307 OTHER INCOME 900999 18230 18230 58537 4680843 2231906 -71293 22171 359340 359340 6100 6100 297768 142929 20844 133995 1234051 893528 275862 64661 48171 31377 10696 6098 133090 86692 29551 16847 177109 115365 39325 22419 382404 247045 82679 52680 89439 53364 14203 21872 187028 150573 11015 25440 17573 9252 3480 4841 36344 1471 34366 507 478298 478298 111069 53767 38787 18515 KITCHEN 269714 260547 258 8909 PROGRAMMING 237773 227363 10410 0 CAMPS 174440 174440 0 0 MISCELLANEOUS 60290 5535 23377 31378 212466 66943 102700 42823 4512467 2885631 1175851 450985 482688 258721 999243 495491 26601 32866 250 250 28635 6536 19213210 2772987 14664418 16440223 570330 601015 170242 104969 16942407 17940071 190309 395708 107876 294599 710634 1155906 156892 87867 1165711 1934080 X 14183471 14877804 1593225 1128187 15776696 16005991 16942407 17940071 X 168376 60919 X 0 1 X 1 0 X 4527993 6495709 3402272 2293984 2498059 19218017 4527993 6495709 3402272 2293984 2498059 19218017 3305168 15912849 198988 175475 374463 35963 20464 0 56427 21429 27255 43005 58537 150226 19799133 7779080 0.80370 0.86940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 201812 44743 19022 10000 255577 124234 54600 24871 1893 201812 122544 30380 -22190 6500 124234 96644 25000 900 122544 60910 25180 10554 96644 1.00000 1 0 3797500 3797500 13119840 2009699 11110141 1328647 292074 1036573 660435 392159 268276 306788 79055 227733 16440223 FUNDS HELD FOR OTHERS 7852 OPERATING LEASE LIABILITIES 63473 FINANCE LEASE LIABILITIES 16542 87867 X 5089989 730861 730861 4359128 321715 321715 4680843 4860694 669942 669942 4190752 321715 321715 4512467 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, 2024 AND 2023, THEREFORE, NO AMOUNTS HAVE BEEN ACCRUED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 164,886. RENTAL EXPENSES NETTED WITH REVENUE 474,951. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS 60,919. COST OF GOODS SOLD NETTED WITH REVENUE 30,105. PART XI, LINE 4B - OTHER ADJUSTMENTS: CAMP DISCOUNTS NETTED WITH REVENUE 321,715. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED WITH REVENUE 474,951. COST OF GOODS SOLD NETTED WITH REVENUE 30,105. SPECIAL EVENT EXPENSES NETTED WITH REVENUE 164,886. PART XII, LINE 4B - OTHER ADJUSTMENTS: CAMP DISCOUNTS NETTED WITH REVENUE 321,715. 0 0 0 0 0 0 0 0 0 0 SCHOLARSHIP SPECIFICALLY AWARDED TO CAMPERS TRAVELING FROM ISRAEL TO OUR CAMP FOR THE SUMMER CAMP PROGRAM. MIDDLE EAST AND NORTH AFRICA 4 0 6100 CREDIT TO THE OVERALL COST OF THE PROGRAM FMV 0 0 0 0 0 0 MENS CAMP 457083 365773 91310 57282 73224 GOLF 183935 165997 17938 25184 4014 5182 641018 531770 109248 25184 61296 78406 164886 -55638 0 CAMP SCHOLARSHIPS AND DISCOUNTED CAMP FEES 251 359340 FMV CREDIT TO THE OVERALL COST OF THE PROGRAM X X X X 0 0 0 1 0 0 0 0 0 MICHELLE KOPLAN CHIEF EXECUTIVE OFFICER 161727 0 12000 0 0 0 10532 0 9686 0 193945 0 0 0 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. MICHELLE KOPLAN OFFICER/ CEO 8062 DISCOUNT ON PROGRAM FEES FOR DAUGHTER DISCOUNT ON PROGRAM FEES FOR DAUGHTER ADAM DROKER DIRECTOR 1075 DISCOUNT ON PROGRAM FEES FOR CHILDREN DISCOUNT ON PROGRAM FEES FOR CHILDREN IRV POTTER OFFICER/DIRECTOR 4050 DISCOUNT ON PROGRAM FEES FOR GRANDCHILDREN DISCOUNT ON PROGRAM FEES FOR GRANDCHILDREN JASON PITMAN PITMAN RESTAURANT EQU JASON PITMAN IS THE CHILD OF DAN PITMAN, DIRECTOR OF BBMCA. 17431 PURCHASE OF KITCHEN SUPPLIES AND EQUIPMENT 0 X 1 1085000 FAIR MARKET VALUE 0 1 0 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 AND MICHELLE KOPLAN HAVE A FAMILY RELATIONSHIP. 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 60,919. B'NAI B'RITH CAMP LLC 6443 SW BEAVERTON HILLSDALE HWY PORTLAND OR 97221 OPERATION OF RESIDENT CAMP OR 3349444 670952 B'NAI B'RITH MENS CAMP ASSOCIATION