BB360

Legal name: B'nai Brith Men's Camp Association

Nonprofit profile at a glance

EIN: 911842787
IRS 990 coverage: 2010–2024
Official website data refreshed: Sep 2026
Forms available: Form 990 2024, Form 990-T 2024
Location: Portland, OR, USA
Phone: 5033201588
Rating: 73
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Fund Raising and Fund Distribution
Affiliation: Judaism

Official website

Reported finances

Revenue: $4,680,843
Expenses: $4,512,467
Assets: $17,940,071
Liabilities: $1,934,080

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

KYLE ROTENBERG (PRESIDENT)
MICHELLE KOPLAN (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

MICHELLE KOPLAN (CHIEF EXECUTIVE OFFICER): $193,945 total reported compensation
KIMBERLY SCHNEIDERMAN (CHIEF COMMUNITY AND JEWISH LIFE OFFICER): $119,521 total reported compensation
ALLISON KAUFMAN (CHIEF FINANCIAL OFFICER): $103,823 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Serve diverse communities; Ensure our programs are affordable and available to families in need; Take measured risks to seek out opportunities that make a difference. (BB360 mission/values stated on the organization’s About page.). BB360’s staff and board bring experience in camp, education, nonprofit leadership, and community building. Our year-round team leads programs, operations, and outreach, while volunteer board members provide governance and long-term direction. Together, they support BB360’s mission and ensure strong, sustainable programs for children, families, and communities across the Pacific Northwest. SIGN UP FOR CAMP BB Overnight Camp. With our Director of Community Care at the helm, our staff receives ongoing training and mentorship to ensure every camper feels welcomed, supported, and valued. Have questions about how we operate or what your child can expect? We’re...

What it reported doing in 2024

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.

Operating model

Revenue model: Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model: Direct operator. The filing allocates 87% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

Financial Efficiency: 58
Transparency & Controls: 73
Accountability: 100
Sustainability: 56
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 61.7%; rating input score 62
Program expense ratio: 63.9%; rating input score 64
Fundraising efficiency: $5.54 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: 4 of 6 controls in place; rating input score 67
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Accountability

Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Sustainability

Operating margin: 3.6%; rating input score 46; 46th percentile among comparable filings
Total-asset coverage ratio: 3.98; rating input score 80; 80th percentile among comparable filings
Liabilities to assets ratio: 0.11; rating input score 57; 57th percentile among comparable filings
Officer compensation ratio: 9.2%; rating input score 32; 32nd percentile among comparable filings

Growth

Program expense growth: 9.7% per year; rating input score 100; 63rd percentile among comparable filings
Revenue growth: 9.1% per year; rating input score 100; 65th percentile among comparable filings
Asset growth: 12.6% per year; rating input score 100; 67th percentile among comparable filings

Details

What they do: 1 operating location identified
Where the money goes: 61.7% of revenue deployed · 63.9% of spending went to programs
Governance: 17 of 17 board members independent · 9 of 9 filing controls reported
Programs: 3 filed program accomplishments · $2.9M in reported program spending
Leadership: top reported pay $194K · 20 people listed · 4 of 6 pay-setting controls reported
Highest-paid contractors: 3 contractors listed · $980K reported
Consistency: 37 of 37 current checks pass
Schedules: 11 filed schedules · includes major donors, foreign activity, grants, and executive pay
Filing history: 14 filing years from 2010 to 2024
Contacts: How to reach this organization
Money network: 6 filed money-flow records
Related organizations: Filed and resolved organization relationships.
Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
High — Financial Efficiency: Fundraising efficiency scored 20/100.
Moderate — Sustainability: Operating margin scored 46/100.
Moderate — Sustainability: Officer compensation ratio scored 32/100.
Review — Sustainability: Liabilities to assets ratio scored 57/100.