Beber Camp Property Inc

Nonprofit profile at a glance

EIN: 272025066
IRS 990 coverage: 2009–2024
Forms available: Form 990 2024
Location: J Mukwonago, WI, USA
Phone: 8476777130
Rating: 82
Verdict: STRONG
Rating confidence: Moderate
Sector: Camps
Affiliation: Judaism

Official website

Reported finances

Revenue: $9,356,123
Expenses: $7,532,247
Assets: $17,989,710
Liabilities: $1,584,367

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

Leadership & pay

28 people listed

Executive titles in this filing

HARRELL WITTENSTEIN (EXECUTIVE DIRECTOR - BEBER)

Highest reported compensation

MICHAEL WAX (CAMP DIRECTOR - BEBER): $194,441 total reported compensation
HARRELL WITTENSTEIN (EXECUTIVE DIRECTOR - BEBER): $129,507 total reported compensation
DEBRA MORRIS (DIRECTOR OF COMMUNITY CARE - BEBER): $101,732 total reported compensation

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

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.

What it reported doing in 2024

Beber camp has created life changing summers for children from around the country for over 50 years. It offers a residential coed camp nestled in the rolling hills of mukwonago, Wisconsin, only 90 minutes north of chicago and 45 minutes southwest 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 300-350 campers per session, so every face is familiar and camp is a tight-knit family.

Operating model

Revenue model: Earned-program. 70% of the money available for current operations came from fees and other program revenue.
Distribution model: Direct operator. The filing allocates 95% 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.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

Financial Efficiency: 76
Transparency & Controls: 83
Accountability: 91
Sustainability: 68
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 72.8%; rating input score 73
Program expense ratio: 90%; rating input score 90
Fundraising efficiency: $15.12 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
Foreign activity oversight: Limited
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: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass

Sustainability

Operating margin: 19.5%; rating input score 76; 76th percentile among comparable filings
Total-asset coverage ratio: 2.39; rating input score 67; 67th percentile among comparable filings
Liabilities to assets ratio: 0.09; rating input score 61; 61st percentile among comparable filings
Officer compensation ratio: 6.2%; rating input score 46; 46th percentile among comparable filings

Growth

Program expense growth: 1.8% per year; rating input score 100; 21st percentile among comparable filings
Revenue growth: 2.6% per year; rating input score 100; 24th percentile among comparable filings
Asset growth: 5.8% per year; rating input score 100; 39th percentile among comparable filings

Details

Where the money goes: 72.8% of revenue deployed · 90% of spending went to programs
Governance: 24 of 24 board members independent · 7 of 9 filing controls reported
Programs: 2 filed program accomplishments · $6.8M in reported program spending
Leadership: top reported pay $194K · 28 people listed · 3 of 6 pay-setting controls reported
Consistency: 33 of 33 current checks pass
Schedules: 7 filed schedules · includes major donors, grants, and executive pay
Filing history: 14 filing years from 2009 to 2024
Contacts: How to reach this organization
Money network: 4 filed money-flow records
Related organizations: 1 filed related-organization link
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.
Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

Review — Financial Efficiency: Fundraising efficiency scored 51/100.
Review — Accountability: Governance controls: 2 of 9 not reported.
Moderate — Sustainability: Officer compensation ratio scored 46/100.