Camp Corral

Nonprofit profile at a glance

EIN
453555807
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Raleigh, NC, USA
Phone
9196593350
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$5,846,440
Expenses
$4,144,404
Assets
$7,370,440
Liabilities
$115,350

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

Leadership & pay

12 people listed

Executive titles in this filing

  • PHILIP KOWALCZYK (CEO)

Highest reported compensation

  • PHILIP KOWALCZYK (CEO): $288,108 total reported compensation
  • SHARON FRANK (CFO): $170,843 total reported compensation

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

Overview

Mission

To transform the lives of children of wounded, ill, and fallen military heroes by providing camp, advocacy, and enrichment programs.

What it reported doing in 2025

Within the military lifestyle, it is not just the individual who serves, it is the whole family. There are many programs aimed toward improving the lives of the veteran, while the children of service members are often overlooked. Camp corral's focus is serving the children of wounded, ill and fallen military heroes by providing camp, advocacy and enrichment programs.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 75
  • Accountability: 100
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.3%; rating input score 54
  • Program expense ratio: 74%; rating input score 74
  • Fundraising efficiency: $8.44 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 29.1%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 1.78; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 11.1%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 0.6% per year; rating input score 100; 14th percentile among comparable filings
  • Revenue growth: 5.1% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 54.3% of revenue deployed · 74% of spending went to programs
  • Governance: 11 of 11 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $3.1M in reported program spending
  • Leadership: top reported pay $288K · 12 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.