This follows a similar attack in May on another UN-run summer camp.
Some militants view the UN as a symbol of the West and claim that the summer camps allow boys and girls to mix freely - something that the UN denies.
The attackers tied up the guard at the camp in central Gaza before setting fire to chairs, tables, easels and other equipment.
The UN says about 25 armed men attacked the beach camp in the middle of Sunday night.
Nobody was hurt, and nobody has claimed responsibility for the attack.
But in a similar incident last month a previously unknown Islamist group said its had attacked a UN summer camp in Gaza city.
The head in Gaza of the UN Relief and Works Agency (UNRWA) for Palestinian refugees condemned the attack as "cowardly and despicable".
"This is another example of the growing levels of extremism in Gaza and further evidence, if that were needed, of the urgency to change the circumstances on the ground," John Ging said.
By: Brant
Actually they're not
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