Camp Bon Coeur Inc

Nonprofit profile at a glance

EIN
581710741
IRS 990 coverage
2014–2022
Forms available
Form 990 2022, Form 990-EZ 2013
Location
Lafayette, LA, USA
Phone
3372338437
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$151,666
Expenses
$273,714
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • EMILY HAMNER (PRESIDENT)
  • ATHENA LARSON (VICE PRESIDENT)

Highest reported compensation

  • SUSANNAH CRAIG (EXEC. DIRECTOR/CAMP DIRECTOR): $48,531 total reported compensation
  • ATHENA LARSON (VICE PRESIDENT): $937 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Camp bon coeur, or camp "good heart," is a non-profit residential summer camp for kids dealing with cardiovascular issues. Based in south Louisiana, the camp takes place each summer and provides a fun and safe environment for "cardiac campers" who have the need for additional support because of their heart conditions.

What it reported doing in 2022

Annual summer camp for children with congenital heart defects and an annual family camp for families of children with congenital heart defects. The family camp was not held this fiscal year.

Operating model

Revenue model
Donor-supported. 75% of the money available for current operations came from contributions and gifts.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 75
  • Sustainability: 6
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: 87.5%; rating input score 88; 23rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -80.5%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 2.9%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 25th percentile among comparable filings
  • Asset growth: 7.6% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 7 of 8 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $274K in reported program spending
  • Leadership: top reported pay $49K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 7 filed schedules · includes major donors
  • Filing history: 9 filing years from 2014 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 53 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.

  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.