Camp Billings

Nonprofit profile at a glance

EIN
036006792
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Stowe, VT, USA
Phone
7176273951
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Camps

Official website

Reported finances

Revenue
$1,463,556
Expenses
$1,108,674
Assets
$7,185,149
Liabilities
$156,653

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

Leadership & pay

19 people listed

Executive titles in this filing

  • PAUL BEHAR (VICE PRESIDENT)
  • ANDREW SCHNEIDER (PRESIDENT)
  • YUTAKA TAMURA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ANNE COLLINS (CO-CAMP DIRECTOR): $34,500 total reported compensation
  • SEAN COLLINS (CO-CAMP DIRECTOR): $30,500 total reported compensation
  • YUTAKA TAMURA (EXECUTIVE DIRECTOR): $9,094 total reported compensation

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

Overview

Mission

Camp billings is dedicated to enriching the lives of children by providing a summer camping experience in thetford, Vermont on lake fairlee.

What it reported doing in 2024

Camp billings conducts a summer camp for children, generally for eight weeks a year during the summer months, serving 610 different campers.

Operating model

Revenue model
Earned-program. 82% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 77
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.1%; rating input score 69
  • Program expense ratio: 97.5%; rating input score 97
  • Fundraising efficiency: $55 raised per $1 spent on fundraising; rating input score 79; 79th 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: 4 of 9 controls in place; rating input score 44
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.2%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 6.48; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 62; 62nd percentile among comparable filings
  • Officer compensation ratio: 6.7%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: 5.8% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 69.1% of revenue deployed · 97.5% of spending went to programs
  • Governance: 16 of 16 board members independent · 4 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $34K · 19 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.