Camp Cromwell Inc

Nonprofit profile at a glance

EIN
452685724
IRS 990 coverage
2010–2018
Forms available
Form 990 2018
Location
New York, NY, USA
Phone
2126771102
Rating
40
Verdict
MIXED
Rating confidence
Moderate
Sector
Camps

Reported finances

Revenue
$44,462
Expenses
$15,763
Assets
$7,363,125
Liabilities
$237,766

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • EDWARD J RAPPA (PRESIDENT/DIRECTOR)
  • STEPHEN TOSH (EXECUTIVE DIRECTOR)

Highest reported compensation

  • STEPHEN TOSH (EXECUTIVE DIRECTOR): $279,587 total reported compensation
  • NANA ANNAN (COO): $178,337 total reported compensation
  • SEEROJNEE HENRY (CHIEF FINANCIAL OFFICER): $57,187 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Rooted in a tradition and history of community service, outreach and philanthropy to some of New York city's most socially and economically troubled neighborhoods, camp cromwell, inc. Strived to sustain an environment that nurtures individual talent, strengthens family and promoted strong citizenship while fostering a passion for learning. During fiscal year 2017, the camp activites were sold to another non profit and currently the organization is in the process of dissolution.

What it reported doing in 2018

During fiscal year 2017, the camp activities were sold to another non profit and currently the organization is in the process of dissolution.

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - Most voting board members are independent and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 60
  • Accountability: 91
  • Sustainability: 76
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 64.5%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 467.11; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 423.3%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -45.1% per year; rating input score 0; 10th percentile among comparable filings
  • Revenue growth: -48.8% per year; rating input score 0; 9th percentile among comparable filings
  • Asset growth: -4.5% per year; rating input score 0; 26th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $280K · 6 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 9 filing years from 2010 to 2018
  • Contacts: How to reach this organization
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • 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 — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.