Camp Augusta

Nonprofit profile at a glance

EIN
941265033
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Nevada City, CA, USA
Phone
5302653702
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$2,942,245
Expenses
$2,841,267
Assets
$3,491,306
Liabilities
$828,990

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Charlotte Ero (Vice President)
  • Becca Posamentier (President)

Highest reported compensation

  • Randall Grayson (Camp Director): $65,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Camp Augusta's mission is to provide children a safe, fun-filled experience that will serve as a catalyst for personal growth and an appreciation of the outdoors. We provide a supportive environment geared toward each child's needs and interests.Our nurturing atmosphere is achieved by limiting our total number of campers per session, increased supervision, and a dedicated and caring staff.In a small, tight, true community set in natural splendor, campers develop self-confidence, independence, social skills (emotional intelligence), creativity, activity skills, environmental awareness and appreciation, friendships, and healthy living skills. Kids also learn what most modern children have forgotten -- how to just play and be a kid without television, video games, the internet, canned games, or social pressure.

What it reported doing in 2025

Summer Camp: Over 600 children residential campers were served during the summer.Family Camp: Over 1,000 adults and children residential campers were served during our family camp programs.Site Rentals: Camp Augusta served a variety of groups: including staffed events rentals for public and private school groups.

Operating model

Revenue model
Earned-program. 96% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.7%; rating input score 61
  • Program expense ratio: 63.6%; rating input score 64
  • Fundraising efficiency: $43.99 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.4%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 1.23; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: 4.1% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 47th percentile among comparable filings

Details

  • Where the money goes: 60.7% of revenue deployed · 63.6% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.8M in reported program spending
  • Leadership: top reported pay $65K · 14 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.