Civic Intelligence

B'Nai Brith Men'S Camp Association

EIN 91-1842787 • 501(c)3 • Portland, OR

View Organization Page

Profile

Operation of b'nai b'rith camp and support of its operations and development.

6443 SW Beaverton Hillsdale 234Portland, OR 97221

www.bbcamp.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.11x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.41x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

48th percentile

3.6%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

53rd percentile

$193,945

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

55th percentile

5.9%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.3%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$17,940,071

Up $997,664 (+5.9%) from 2023

Liabilities

Up

$1,934,080

Up $768,369 (+66%) from 2023

Net Assets

Up

$16,005,991

Up $229,295 (+1.5%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin48th percentile

Revenue

Up

$4,680,843

Up $398,995 (+9.3%) from 2023

Expenses

Up

$4,512,467

Up $382,078 (+9.3%) from 2023

Net Income

Up

$168,376

Up $16,917 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $2,918,249Liabilities 2010: $481,419Net Assets 2010: $2,436,8302010Assets 2011: $3,589,439Liabilities 2011: $837,889Net Assets 2011: $2,751,5502011Assets 2012: $4,010,257Liabilities 2012: $615,705Net Assets 2012: $3,394,5522012Assets 2013: $4,505,267Liabilities 2013: $918,492Net Assets 2013: $3,586,7752013Assets 2014: $4,537,199Liabilities 2014: $595,141Net Assets 2014: $3,942,0582014Assets 2015: $6,169,414Liabilities 2015: $1,542,080Net Assets 2015: $4,627,3342015Assets 2016: $7,341,987Liabilities 2016: $1,536,078Net Assets 2016: $5,805,9092016Assets 2017: $7,590,902Liabilities 2017: $1,415,248Net Assets 2017: $6,175,6542017Assets 2018: $7,870,410Liabilities 2018: $1,556,203Net Assets 2018: $6,314,2072018Assets 2019: $9,479,677Liabilities 2019: $1,461,705Net Assets 2019: $8,017,9722019Assets 2020: $12,630,093Liabilities 2020: $2,132,064Net Assets 2020: $10,498,0292020Assets 2021: $16,948,844Liabilities 2021: $2,425,877Net Assets 2021: $14,522,9672021Assets 2022: $16,967,798Liabilities 2022: $1,641,523Net Assets 2022: $15,326,2752022Assets 2023: $16,942,407Liabilities 2023: $1,165,711Net Assets 2023: $15,776,6962023Assets 2024: $17,940,071Liabilities 2024: $1,934,080Net Assets 2024: $16,005,9912024

Highlighted filing

2024

Assets$17,940,071
Liabilities$1,934,080
Net Assets$16,005,991
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0Expenses 2010: $1,109,1172010Revenue 2011: $1,226,267Expenses 2011: $1,129,273Net Income 2011: $96,9942011Expenses 2012: $1,288,7592012Revenue 2013: $1,418,408Expenses 2013: $1,281,570Net Income 2013: $136,8382013Revenue 2014: $2,412,004Expenses 2014: $1,812,912Net Income 2014: $599,0922014Revenue 2015: $2,700,438Expenses 2015: $1,621,339Net Income 2015: $1,079,0992015Revenue 2016: $3,237,816Expenses 2016: $2,107,725Net Income 2016: $1,130,0912016Revenue 2017: $2,520,162Expenses 2017: $2,221,246Net Income 2017: $298,9162017Revenue 2018: $2,686,037Expenses 2018: $2,478,674Net Income 2018: $207,3632018Revenue 2019: $4,478,181Expenses 2019: $2,849,850Net Income 2019: $1,628,3312019Revenue 2020: $4,616,291Expenses 2020: $2,032,987Net Income 2020: $2,583,3042020Revenue 2021: $7,971,848Expenses 2021: $4,016,021Net Income 2021: $3,955,8272021Revenue 2022: $5,280,677Expenses 2022: $4,162,963Net Income 2022: $1,117,7142022Revenue 2023: $4,281,848Expenses 2023: $4,130,389Net Income 2023: $151,4592023Revenue 2024: $4,680,843Expenses 2024: $4,512,467Net Income 2024: $168,3762024

Highlighted filing

2024

Revenue$4,680,843
Expenses$4,512,467
Net Income$168,376
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$17,940,071
Liabilities
$1,934,080
Net assets
$16,005,991
Revenue
$4,680,843
Expenses
$4,512,467
Net income
$168,376
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.9$1.93$16.0$4.68$4.51$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.9$1.17$15.8$4.28$4.13$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.0$1.64$15.3$5.28$4.16$1.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.9$2.43$14.5$7.97$4.02$3.96
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.6$2.13$10.5$4.62$2.03$2.58
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.48$1.46$8.02$4.48$2.85$1.63
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.87$1.56$6.31$2.69$2.48$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.59$1.42$6.18$2.52$2.22$0.30
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.34$1.54$5.81$3.24$2.11$1.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.17$1.54$4.63$2.70$1.62$1.08
2014Detailed filing. Detailed filing data is available for this year.$4.54$0.60$3.94$2.41$1.81$0.60
2013Detailed filing. Detailed filing data is available for this year.$4.51$0.92$3.59$1.42$1.28$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.01$0.62$3.39$1.29
2011Summary only. Only limited summary data is available for this year.$3.59$0.84$2.75$1.23$1.13$0.10
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.48$2.44$1.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 22, 2025
Return Version
2024v5.2
Gross Receipts
$5,353,644
Mission and Program Overview

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.

Operation of b'nai b'rith camp and support of its operations and development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,664,418$16,440,223▲ $1,775,805
Investments Other Securities$570,330$601,015▲ $30,685
Pledges and Grants Receivable$999,243$495,491▼ $503,752
Cash and Non-Interest-Bearing Accounts$482,688$258,721▼ $223,967
Accounts Receivable$26,601$32,866▲ $6,265
Prepaid Expenses and Deferred Charges$28,635$6,536▼ $22,099
Inventories for Sale or Use$250$250→ $0
Total Assets$16,942,407$17,940,071▲ $997,664
Other Assets Total$170,242$104,969▼ $65,273
Liabilities
Mortgage Notes Payable Secured by Investment Property$710,634$1,155,906▲ $445,272
Accounts Payable and Accrued Expenses$190,309$395,708▲ $205,399
Deferred Revenue$107,876$294,599▲ $186,723
Other Liabilities$156,892$87,867▼ $69,025
Total Liabilities$1,165,711$1,934,080▲ $768,369
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,183,471$14,877,804▲ $694,333
Net Assets With Donor Restrictions$1,593,225$1,128,187▼ $465,038
Total Net Assets Fund Balance$15,776,696$16,005,991▲ $229,295
Total Liabilities and Net Assets / Fund Balance$16,942,407$17,940,071▲ $997,664

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,110,141$2,009,699$13,119,840
Land$3,797,500-$3,797,500
Leasehold Improvements$1,036,573$292,074$1,328,647
Equipment$268,276$392,159$660,435
Other Land Buildings$227,733$79,055$306,788

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$201,812$44,743▲ $19,022$10,000$255,577
2023$124,234$54,600▲ $24,871$1,893$201,812
2022$122,544$30,380▼ $22,190$6,500$124,234
2021$96,644$25,000▲ $900-$122,544
2020$60,910$25,180▲ $10,554-$96,644
Compensation and Service Providers
Top Officer Pay53rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle KoplanChief Executive OfficerFT$161,727$32,218$193,945
Kimberly SchneidermanChief Community and Jewish Life OfficerFT$109,835$9,686$119,521
Allison KaufmanChief Financial OfficerFT$88,704$15,119$103,823

Board Members and Trustees

NameTitle
Irving PotterChairman
Kyle RotenbergPresident
Aaron PearlmanDirector
Adam DokerDirector
Dan PitmanDirector
Don LoebDirector
Doug BlauerDirector
Glen CoblensDirector
Howard LiebreichDirector
Jeffrey WeinsteinDirector
Jeffrey WeitzDirector
Loren KoplanDirector
Ryan PitmanDirector
Stan RotenbergDirector
Steve RudolphDirector
Todd RosenthalSecretary
Kenneth UnkelesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Andrew Boaz ConstructionConstructionPO BOX 568, Depoe Bay, OR 97341$687,850
Greenleaf ProtectionSecurity Officers10117 SE SUNNYSIDE RD SUITE F18, Clackamas, OR 97015$163,872
Justin HaftConstructionPO BOX 382 OTIS, Rose Lodge, OR 97368$127,796
Revenue and Support

Revenue Composition

Contributions and Grants
$2,498,059
Program Service Revenue
$2,231,906
Investment Income
$-2,859
Other Revenue
$-46,263
All Other Contributions
$1,877,519
Change in Net Assets
$168,376

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$1,085,000Fair Market Value
Total Noncash Contributions1$1,085,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,359,128
Revenue Not Reported on Financial Statements
$321,715
Revenue Not Reported on Form 990
$730,861
Other Revenue Adjustments
$321,715
Total Revenue per Audited Statements
$5,089,989
Total Revenue per Form 990
$4,680,843
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,256,838
Salaries, Compensation, and Employee Benefits$1,890,189
Total Fundraising Expense$450,985
Grants and Similar Amounts Paid$365,440
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$893,528$275,862$64,661$1,234,051
Depreciation Depletion-$478,298-$478,298
Fees for Services Other$247,045$82,679$52,680$382,404
Grants to Domestic Individuals$359,340--$359,340
Current Officers, Directors, Trustees, and Key Employees$142,929$20,844$133,995$297,768
All Other Expenses$66,943$102,700$42,823$212,466
Occupancy$150,573$11,015$25,440$187,028
Payroll Taxes$115,365$39,325$22,419$177,109
Other Employee Benefits$86,692$29,551$16,847$133,090
Insurance$53,767$38,787$18,515$111,069
Information Technology$53,364$14,203$21,872$89,439
Other Expenses$5,535$23,377$31,378$60,290
Pension Plan Contributions$31,377$10,696$6,098$48,171
Interest$1,471$34,366$507$36,344
Conferences and Meetings$9,252$3,480$4,841$17,573
Foreign Grants$6,100--$6,100
Total Functional Expenses$2,885,631$1,175,851$450,985$4,512,467

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,860,694
Total Expenses per Form 990$4,512,467
Expenses per Audited Statements$4,190,752
Expenses Not Reported on Form 990$669,942
Expenses Not Reported on Financial Statements$321,715
Other Expense Adjustments$321,715
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$164,886
Fundraising Gross Income$109,248
Gaming Gross Income$7,419
Gaming Direct Expenses$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Mens Camp$457,083$91,310$73,224$18,086
Golf$183,935$17,938$5,182$12,756
Total Events$641,018$109,248$164,886$-55,638
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jason Pitman Pitman Restaurant EquJason Pitman Is the Child of Dan Pitman, Director of Bbmca.Purchase of Kitchen Supplies and EquipmentNo$17,431
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$63,473
Finance Lease Liabilities$16,542
Funds Held for Others$7,852
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 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.”

Filing and Contact Details

Filer

Filer Name
B'NAI BRITH MEN'S CAMP ASSOCIATION
EIN
91-1842787
Phone
5033201588
Address
6443 SW BEAVERTON HILLSDALE 234, PORTLAND, OR 97221

Signing Officer

Name
Irving Potter
Title
Chairman
Phone
5033201588
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Irving Potter
Formed
1999
Legal Domicile
Or
Voting Board Members
17
Independent Board Members
17
Employees
197
Volunteers
190

Preparer

Firm
Aldrich Cpas and Advisors Llp
Address
1903 WRIGHT PLACE 180, CARLSBAD, CA 92008
Preparer
Debra D Smith CPA
Phone
7604318440
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in value of beneficial interest in assets 60,919.”

Financial Statement Notes

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.”

Raw XML AppendixShowing 400 of 788 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/Desc0OPERATION 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.
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IRS990/MissionDesc0TO 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.
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