American Camping Foundation Inc

Nonprofit profile at a glance

EIN
351811277
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Martinsville, IN, USA
Phone
7653428456
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Official website

Reported finances

Revenue
$528,751
Expenses
$157,007
Assets
$6,636,726
Liabilities
$82,069

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Henry DeHart Jr (Interim Chief Executive Officer (Partial Year))
  • Thomas Rosenberg (Chief Executive Officer (Partial Year))

Highest reported compensation

  • Thomas Rosenberg (Chief Executive Officer (Partial Year)): $321,876 total reported compensation
  • Henry DeHart Jr (Interim Chief Executive Officer (Partial Year)): $238,949 total reported compensation
  • Christa Cassidy (Chief Financial Officer): $208,527 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 foundation's purpose is to raise funds to support the american camping association, inc and administer endowments whose income are used solely for carrying out the charitable purposes of the association.

What it reported doing in 2024

Grants for camper scholarships provide financial assistance to persons not otherwise able to attend a camp experience and facilitate interaction in a camp setting of persons from different social, economic, racial, national, and cultural backgrounds.

Operating model

Revenue model
Investment-supported. 91% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 43
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 82
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.8%; rating input score 32
  • Program expense ratio: 75.2%; rating input score 75
  • Fundraising efficiency: Limited

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: Pass
    • Other Form 990s reviewed: Pass
    • 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; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 21st 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: Pass
    • CEO compensation review process: Fail
    • 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: 70.3%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 42.27; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 84.6%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -6.7% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 8th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 31.8% of revenue deployed · 75.2% of spending went to programs
  • Governance: 7 of 8 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $118K in reported program spending
  • Leadership: top reported pay $322K · 13 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 23 of 23 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 1/100.