Civic Intelligence

Beber Camp Property Inc.

990 • Fiscal year 2014 • EIN 27-2025066

Oct 01, 2013 to Sep 30, 2014 • Filed on May 13, 2015

8833 Gross Pointe Road No 31260077

(847) 677-7130

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

51st percentile

0.25x

Higher debt load relative to assets than 51% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.28x

Higher debt load relative to revenue than 53% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

92nd percentile

56%

Higher net margin than 92% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

50th percentile

$170,600

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

98th percentile

128%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$13,255,185

Up $9,119,507 (+221%) from 2010

Net Assets

Up

$9,894,759

Up $7,891,836 (+394%) from 2010

Liabilities

Up

$3,360,426

Up $1,227,671 (+58%) from 2010

Revenue

$12,205,762

No earlier filing loaded for comparison.

Expenses

Up

$5,417,191

Up $4,108,926 (+314%) from 2010

Net Income

$6,788,571

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2010: $4,135,678Liabilities 2010: $2,132,755Net Assets 2010: $2,002,9232010Assets 2014: $13,255,185Liabilities 2014: $3,360,426Net Assets 2014: $9,894,7592014Assets 2015: $13,214,247Liabilities 2015: $3,131,932Net Assets 2015: $10,082,3152015Assets 2016: $13,270,103Liabilities 2016: $3,021,223Net Assets 2016: $10,248,8802016Assets 2017: $12,532,187Liabilities 2017: $2,390,989Net Assets 2017: $10,141,1982017Assets 2018: $12,345,869Liabilities 2018: $2,485,847Net Assets 2018: $9,860,0222018Assets 2019: $12,915,758Liabilities 2019: $2,578,829Net Assets 2019: $10,336,9292019Assets 2020: $14,304,779Liabilities 2020: $4,240,484Net Assets 2020: $10,064,2952020Assets 2021: $14,132,695Liabilities 2021: $2,012,643Net Assets 2021: $12,120,0522021Assets 2022: $15,299,021Liabilities 2022: $2,350,517Net Assets 2022: $12,948,5042022Assets 2024: $16,893,282Liabilities 2024: $2,391,815Net Assets 2024: $14,501,4672024

Highlighted filing

2014

Assets$13,255,185
Liabilities$3,360,426
Net Assets$9,894,759

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,308,2652010Revenue 2014: $12,205,762Expenses 2014: $5,417,191Net Income 2014: $6,788,5712014Revenue 2015: $6,506,821Expenses 2015: $6,319,265Net Income 2015: $187,5562015Revenue 2016: $6,980,218Expenses 2016: $6,813,653Net Income 2016: $166,5652016Revenue 2017: $6,777,217Expenses 2017: $6,884,899Net Income 2017: -$107,6822017Revenue 2018: $6,993,180Expenses 2018: $7,274,356Net Income 2018: -$281,1762018Revenue 2019: $8,334,946Expenses 2019: $7,858,039Net Income 2019: $476,9072019Revenue 2020: $3,166,870Expenses 2020: $3,439,504Net Income 2020: -$272,6342020Revenue 2021: $7,368,571Expenses 2021: $5,312,814Net Income 2021: $2,055,7572021Revenue 2022: $6,938,025Expenses 2022: $6,109,575Net Income 2022: $828,4502022Revenue 2024: $8,146,722Expenses 2024: $7,110,171Net Income 2024: $1,036,5512024

Highlighted filing

2014

Revenue$12,205,762
Expenses$5,417,191
Net Income$6,788,571
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$12,212,508
Mission and Program Overview

Mission

The organization's mission is to create a community that challenges and nurtures fun, individual and community based growth, and jewish identity in a safe, positive and diverse environment with exceptional professional leadership.

To create a community that challenges and nurtures fun, individual and community based growth, and jewish identity in a safe, positive and diverse environment with exceptional professional leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,116,402$9,038,322▲ $3,921,920
Pledges and Grants Receivable-$2,926,363-
Savings and Temporary Cash Investments$232,618$643,732▲ $411,114
Cash and Non-Interest-Bearing Accounts$342,498$359,255▲ $16,757
Accounts Receivable$61,352$150,016▲ $88,664
Prepaid Expenses and Deferred Charges$35,962$109,309▲ $73,347
Inventories for Sale or Use$32,815$22,345▼ $10,470
Total Assets$5,821,647$13,255,185▲ $7,433,538
Other Assets Total$0$5,843▲ $5,843
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,928,560$2,598,375▲ $669,815
Deferred Revenue$540,178$497,421▼ $42,757
Accounts Payable and Accrued Expenses$246,721$229,754▼ $16,967
Other Liabilities$0$34,876▲ $34,876
Total Liabilities$2,715,459$3,360,426▲ $644,967
Net Assets / Fund Balance
Unrestricted Net Assets$3,106,188$6,967,982▲ $3,861,794
Temporarily Rstr Net Assets-$2,926,777-
Total Net Assets Fund Balance$3,106,188$9,894,759▲ $6,788,571
Total Liabilities and Net Assets / Fund Balance$5,821,647$13,255,185▲ $7,433,538

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,584,164$331,300$5,915,464
Land$3,120,400-$3,120,400
Equipment$205,970$71,631$277,601
Other Land Buildings$127,788$2,066$129,854
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stefan TeodosicExecutive DirectorFT$143,507$27,093$170,600
Harrell WittensteinVice Chair-$30,233-$30,233

Board Members and Trustees

NameTitle
Steve MarcusBoard Chairman
Danielle WeinsteinFundraising and Alumni Chair
Sam LichtenfeldSite Chair
Aaron CooperDirector
Aaron HadleyDirector
Anne AbramsonDirector
David RittbergDirector
Deena ZeppelinDirector
Jim KlutznickDirector
Katie KohnDirector
Matt GrossmanDirector
Michael CarneyDirector
Michael HoltzDirector
Michael KrasnyDirector
Rabbi David KesselDirector
Ted PerlmanDirector
Wouter SliedrechtDirector
Ruth Bender HarterSecretary
Ron SonenthalTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Pinnacle Construction Of WiConstruction-$299,251
Sysco Eastern WisconsinFood Service-$206,460
Revenue and Support

Revenue Composition

Contributions and Grants
$6,917,137
Program Service Revenue
$4,914,353
Investment Income
$12,965
Other Revenue
$361,307
All Other Contributions
$6,917,137
Change in Net Assets
$6,788,571

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,205,762
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-233,156
Total Revenue per Audited Statements
$11,972,606
Total Revenue per Form 990
$12,205,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,958,371
Salaries, Compensation, and Employee Benefits$2,168,918
Grants and Similar Amounts Paid$289,902
Total Fundraising Expense$108,902
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,419,699$75,759$16,100$1,511,558
Travel$560,802$17,830$6,919$585,551
Occupancy$461,206$35,838-$497,044
Other Employee Benefits$281,630$17,219$3,789$302,638
Grants to Domestic Individuals$289,902--$289,902
All Other Expenses$145,078$72,146$1,595$218,819
Current Officers, Directors, Trustees, and Key Employees$141,006$48,315$23,189$212,510
Depreciation Depletion$170,992$9,000-$179,992
Payroll Taxes$122,827$14,700$4,685$142,212
Office Expenses$90,182$12,414$6,138$108,734
Fees for Services Other$65,268$4,862$34,535$104,665
Insurance$96,783$5,093-$101,876
Interest$90,624$4,770-$95,394
Other Expenses$57,773$4,599$10,753$73,125
Fees for Services Accounting-$68,733-$68,733
Advertising-$53,904$1,199$55,103
Conferences and Meetings$9,415$967-$10,382
Total Functional Expenses$4,862,140$446,149$108,902$5,417,191

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,417,191
Total Expenses per Audited Statements$5,184,035
Expenses per Audited Statements$5,127,289
Expenses Not Reported on Financial Statements$289,902
Other Expense Adjustments$289,902
Expenses Not Reported on Form 990$56,746
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$31,273
Deferred Rent$3,603
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

The draft irs form 990 was reviewed by the executive director and the finance committee and provided to the full board prior to filing.

Form 990, Part VI, Section B, Line 12C

The board meets monthly and each year, usually at the summer meeting, the board deals with the operations of the board, where it discusses conflicts of interest, handles any new resolutions or make any changes to the committee leadership. Board members can also disclose any new disclose any conflicts at each meeting. Additionally, the conflict of interest policy is disclosed in the employee handbook.

Form 990, Part VI, Section B, Line 15B

A committee of the bard detrmines the executive director's compensation based on a field study and the decision is approved by the board. There are no additional key employees.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available for public inspection upon request.

Filing and Contact Details

Filer

EIN
27-2025066
Phone
8476777130

Signing Officer

Name
Steven Marcus
Title
Board Chairman
Phone
8476777130
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Marcus
Formed
2010
Legal Domicile
Il
Voting Board Members
21
Independent Board Members
19
Employees
0
Volunteers
50

Preparer

Preparer
Susan Greggo
Phone
8472679600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

Perlman camp in pennsylvania was acquired in may 2014 and operated for the 2014 summer session.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year, although new auditors were retained during 2014.

Financial Statement Notes

PART X, LINE 2:

The organization has adopted the guidance in the fasb codification topic related to uncertainty in income taxes which prescribes a comprehensive model for recognizing, measuring, presenting and disclosing in the financial statements uncertain tax positions that the organization has taken or expects to take in its tax returns. Under the guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is "more likely than not" that it is sustainable, based on its technical merits. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with a taxing authority having full knowledge of all relevant information. The organization believes that it has appropriate support for the positions taken on its returns.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Auction expenses 6,746. Scholarships net against revenues on financial statements -289,902.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

AUCTION EXPENSES 6,746.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Scholarships net against revenues on financial statements 289,902.

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IRS990/Desc0BEBER CAMP HAS CREATED LIFE CHANGING SUMMERS FOR CHILDREN FROM AROUND THE COUNTRY FOR MORE THAN 30 YEARS. IT OFFERS A RESIDENTIAL COED CAMP NESTLED IN THE ROLLING HILLS OF MUKWONAGO, WISCONSIN, ONLY 90 MINUTES NORTH OF CHICAGO AND 45 MINUTES SOUTWEST OF MILWAUKEE. OUR PRIVATE CAMPSITE, LOCATED ON 380 ACRES WITH SHORELINE ON BEAUTIFUL LAKE BEULAH, ALLOWS US TO OFFER A FANTASTIC VARIETY OF ACTIVITIES. CAMPERS AGES 7-17 CAN EXPLORE AND EXPERIENCE A STIMULATING, ENRICHING SUMMER WHERE WONDERFUL MEMORIES AND LIFELONG FRIENDSHIPS ARE CREATED ON A DAILY BASIS. OUR CAPACITY IS ONLY 300 CAMPERS PER SESSION, SO EVERY FACE IS FAMILIAR AND CAMP IS A TIGHT-KNIT FAMILY.
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IRS990/Form990PartVIISectionAGrp/PersonNm12MICHAEL KRASNY
IRS990/Form990PartVIISectionAGrp/PersonNm13TED PERLMAN
IRS990/Form990PartVIISectionAGrp/PersonNm14WOUTER SLIEDRECHT
IRS990/Form990PartVIISectionAGrp/PersonNm15DANIELLE WEINSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm16DEENA ZEPPELIN
IRS990/Form990PartVIISectionAGrp/PersonNm17DAVID RITTBERG
IRS990/Form990PartVIISectionAGrp/PersonNm18MATT GROSSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm19RABBI DAVID KESSEL
IRS990/Form990PartVIISectionAGrp/PersonNm20STEFAN TEODOSIC
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4SITE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15FUNDRAISING AND ALUMNI CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DIRECTOR
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IRS990/FormationYr02010
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IRS990/InsuranceGrp/TotalAmt0101876
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IRS990/InterestGrp/ProgramServicesAmt090624
IRS990/InterestGrp/TotalAmt095394
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
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IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO CREATE A COMMUNITY THAT CHALLENGES AND NURTURES FUN, INDIVIDUAL AND COMMUNITY BASED GROWTH, AND JEWISH IDENTITY IN A SAFE, POSITIVE AND DIVERSE ENVIRONMENT WITH EXCEPTIONAL PROFESSIONAL LEADERSHIP.
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012414
IRS990/OfficeExpensesGrp/ProgramServicesAmt090182
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IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2SUMMER STAFFING FEES
IRS990/OtherExpensesGrp/Desc3BANK CHARGES AND CREDIT
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IRS990/OtherExpensesGrp/ProgramServicesAmt2127278
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0109309
IRS990/PrincipalOfficerNm0STEVEN MARCUS
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1CONFERENCE CENTER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2OTHER CAMP REVENUE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1802626
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt247600
IRS990/ProgSrvcAccomActy2Grp/Desc0ACQUIRED IN MAY 2014, B'NAI B'RITH PERLMAN CAMP EXPANDS THE ORGANIZATION'S SERVICE AREA EVEN FURTHER BY OFFERING CAMPER EXPERIENCES IN PENNSYLVANIA. THE CAMP EXISTS TO PROVIDE CHILDREN WITH A SAFE, FUN AND MEANINGFUL SUMMER CAMP EXPERIENCE IN A JEWISH ENVIRONMENT. PERLMAN CAMP OFFERS A CLOSE-KNIT AND FAMILY-ORIENTED ATMOSPHERE, WHICH PROVIDES OPPORTUNITIES FOR EACH CAMPER'S GROWTH AND DEVELOPMENT. OUR TRADITIONAL CAMP EXPERIENCE, COUPLED WITH EXCEPTIONAL CHILDCARE, OUTSTANDING PROGRAMMING, AND INCLUSIVE JEWISH COMMUNITY PROVIDE THE ULTIMATE CAMP EXPERIENCE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01429155
IRS990/ProgSrvcAccomActy2Grp/GrantAmt093450
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01459117
IRS990/ProgSrvcAccomActy3Grp/Desc0THE BEAUTIFUL SETTING AND RELAXED ATMOSPHERE AT THE PERLMAN CONFERENCE AND RETREAT CENTER WILL LEAVE YOU REFRESHED AND INVIGORATED, READY TO TACKLE THE TOUGHEST OF AGENDAS. SET ON BEAUTIFUL LAKE BEULAH, ONLY 30 MINUTES FROM MILWAUKEE AND LESS THAN TWO HOURS FROM DOWNTOWN CHICAGO, PERLMAN RETREAT CENTER CAN HOST UP TO 100 PEOPLE FROM SEPTEMBER TO JUNE IN OUR MODERN SLEEPING FACILITIES. OUR GRACIOUS STAFF WILL BE HAPPY TO ACCOMMODATE ANY DIETARY REQUIREMENT AND HELP YOU RESOURCE ANYTHING NEEDED TO MAKE YOUR RETREAT OR CONFERENCE A SUCCESS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0802626
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IRS990/PYContributionsGrantsAmt0374639
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0348546
IRS990/PYInvestmentIncomeAmt00

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