2023-11-02T17:41:34-05:00 2022-12-31 930623286 ALDRICH CPAS AND ADVISORS LLP 1903 WRIGHT PLACE 180 CARLSBAD CA 92008 990 2022-01-01 911842787 B'NAI BRITH MEN'S CAMP ASSOCIATION BNAI 5033201588 6443 SW BEAVERTON HILLSDALE 234 PORTLAND OR 97221 IRVING POTTER CHAIRMAN 5033201588 2023-10-26 1 IRVING POTTER 999009999 0 DEBRA D SMITH CPA P00646873 7604318440 2023-10-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z IRVING POTTER 6443 SW BEAVERTON HILLSDALE 234 PORTLAND OR 97221 5718601 0 X WWW.BBCAMP.ORG X 1999 OR OPERATION OF B'NAI B'RITH CAMP AND SUPPORT OF ITS OPERATIONS AND DEVELOPMENT. 12 12 161 193 -24847 0 6495709 3402272 1423005 1813508 315 -1703 52819 66600 7971848 5280677 90310 149000 0 0 1581326 1843227 0 0 730567 2344385 2170736 4016021 4162963 3955827 1117714 16948844 16967798 2425877 1641523 14522967 15326275 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 2070498 149000 1813508 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. 444042 EVACUEE MEALS - THE ASSOCIATION HAS CONTRACTED WITH THE STATE OF OREGON, DEPARTMENT OF HUMAN SERVICES, TO PROVIDE THREE MEALS A DAY TO WILDFIRE SURVIVORS HOUSED IN LOCAL SHELTERS. 15137 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. 223745 YOUTH, TEEN, YOUNG ADULT AND FAMILY PROGRAMS - PROVIDES ENGAGEMENT OPPORTUNITIES FOR ALL AGES, OUTSIDE OF OUR SUMMER CAMP PROGRAM. 223745 2753422 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 39 0 161 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 12 12 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 STEVE KANTOR 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 MICHELLE KOPLAN CHIEF EXECUTIVE OFFICER 50.00 X 159599 0 33142 BENJAMIN CHARLTON CHIEF PROGRAM OFFICER 40.00 X 110190 0 15860 269789 0 49002 2 0 1 0 JHC COMMERCIAL LLC 11125 SW BARBUR BLVD PORTLAND OR 97219 CONSTRUCTION 2232419 HAFT EXCAVATION PO BOX 382 OTIS ROSE LODGE OR 97368 CONSTRUCTION 440029 US FOODS 350S PACIFIC HWY WOODBURN OR 97071 FOOD SERVICE VENDOR 239030 CASCADIA GLOBAL SECURITY 4891 INDEPENDENCE ST 285 WHEAT RIDGE CO 80033 SECURITY SERVICES 132258 4 248508 1254375 1899389 3402272 CAMP FEES 713990 1813508 1813508 1813508 303852 328699 -24847 -24847 -24847 1703 -1703 -1703 -1703 136685 248508 91730 44955 44955 1706 1350 356 356 33323 14442 18881 18881 OTHER INCOME 900999 27255 27255 27255 5280677 1813508 -24847 89744 149000 149000 192741 154193 19274 19274 1288028 951479 90372 246177 51390 36547 4033 10810 157202 111797 12336 33069 153866 109424 12075 32367 398948 241419 56091 101438 34692 9996 572 24124 93661 51779 7350 34532 202566 161347 17966 23253 33131 16140 979 16012 42936 42936 328776 328776 72201 30264 22824 19113 KITCHEN 331375 321811 0 9564 PROGRAMMING 266631 256431 10140 60 FUNDRAISING EVENT EXPEN 120324 0 0 120324 TRANSPORTATION 116310 113692 65 2553 129185 38103 53185 37897 4162963 2753422 678974 730567 2250926 448697 1858009 966700 73737 59404 250 250 0 10600 15788561 1875311 11223325 13913250 1517641 1331139 24956 237758 16948844 16967798 273557 179555 430686 218562 50000 0 1663782 1020057 7852 223349 2425877 1641523 X 11893331 13981077 2629636 1345198 14522967 15326275 16948844 16967798 X 1117714 -314406 X 0 1 X 1 0 X 1264861 3010530 4527993 6495709 3402272 18701365 1264861 3010530 4527993 6495709 3402272 18701365 2101248 16600117 150270 221380 371650 245046 35963 20464 301473 21429 27255 48684 19423172 5595759 0.85470 0.84220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 122544 122544 96644 25000 900 122544 60910 25180 10554 96644 55000 5910 60910 1 0 2689700 2689700 11396673 1392073 10004600 1094907 149297 945610 447578 261401 186177 159703 72540 87163 13913250 BENEFICIAL INTEREST IN ASSETS HELD BY OREGON JEWISH COMMUNITY FOUNDATION 1331139 F 1331139 FUNDS HELD FOR OTHERS 7852 OPERATING LEASE LIABILITIES 173867 FINANCE LEASE LIABILITIES 41630 223349 X 5402492 121815 121815 5280677 0 5280677 4599184 436221 436221 4162963 0 4162963 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 US 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 STATEMENT OF ACTIVITIES, WHEN APPLICABLE. MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021, THEREFORE, NO AMOUNTS HAVE BEEN ACCRUED. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 93,080. RENTAL EXPENSES NETTED WITH REVENUE 328,699. CHANGE IN VALUE OF BENEFICIAL INTEREST IN ASSETS -314,406. COGS EXPENSE NETTED WITH RELATED REVENUE 14,442. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES NETTED WITH REVENUE 93,080. RENTAL EXPENSES NETTED WITH REVENUE 328,699. COGS EXPENSE NETTED WITH RELATED REVENUE 14,442. GOLF TOURNAMENT 209113 112479 96634 22532 9201 BASH GALA 176080 136029 40051 55809 2500 1688 385193 248508 136685 78341 2500 10889 91730 44955 0 CONTRIBUTIONS AND AWARDS 126 149000 X X X X 0 0 0 1 0 0 0 0 0 MICHELLE KOPLAN CHIEF EXECUTIVE OFFICER 159599 0 0 0 0 0 10287 0 22855 0 192741 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. 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. 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 -314,406. B'NAI B'RITH CAMP LLC 6443 SW BEAVERTON HILLSDALE HWY PORTLAND OR 97221 OPERATION OF RESIDENT CAMP OR B'NAI B'RITH MENS CAMP ASSOCIATION