4-H Clubs & Affiliated 4-H Orgnztns 4-H Camp Frame

Nonprofit profile at a glance

EIN
550393631
IRS 990 coverage
2010–2011
Forms available
Form 990 2011, Form 990-N 2011
Location
Martinsburg, WV, USA
Phone
3046768826
Rating confidence
Limited
Sector
Youth Development Programs
Affiliation
Christianity

Reported finances

Revenue
$45,016
Expenses
$73,353
Assets
$520,474
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

Leadership & pay

27 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Camp Frame is a 43.4-acre campsite in Berkeley County, West Virginia that primarily provides camping facilities to 4-H groups in the Eastern Pahhandle of WV during the summer. It also rents the campground to other nonprofits, such as churches and band camps, to help subsidize the 4-H camping programs and activities.

What it reported doing in 2011

Rented camp facilities with pool to 20 organizations4-H and other non-profits including serving over 1700 children.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Accountability: 64
  • Sustainability: 44
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -62.9%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 7.1; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -91.3% per year; rating input score 0; 15th percentile among comparable filings
  • Asset growth: -5.3% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 24 of 24 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $73K in reported program spending
  • Leadership: top reported pay $0 · 27 people listed
  • Consistency: 11 of 11 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2010 to 2011
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.