Camp Daggett

Nonprofit profile at a glance

EIN
381617980
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Petoskey, MI, USA
Phone
2313479742
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Official website

Reported finances

Revenue
$1,729,747
Expenses
$1,551,236
Assets
$2,899,034
Liabilities
$100,075

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Josephine Roberts (President)
  • Tom Teske (Vice President)

Highest reported compensation

  • Julie Joles (Development/ED): $110,974 total reported compensation
  • Elizabeth Mckenney (Exec. Director): $67,044 total reported compensation

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

Overview

Mission

Provide character building experiences for young people.

What it reported doing in 2024

Camping: Co-Educational weekly, camping, water safety, sailing, canoeing, nature studies, arts & crafts ages 7-14, licensed for 960 campers, approximately 200 scholarships are given per year.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 95% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 71
  • Accountability: 90
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.1%; rating input score 70
  • Program expense ratio: 76.3%; rating input score 76
  • Fundraising efficiency: $3.23 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 76th 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.3%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 1.87; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 11.5%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 2.4% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 70.1% of revenue deployed · 76.3% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $111K · 13 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 36 of 36 current checks pass
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.