Camp Del Corazon Inc

Nonprofit profile at a glance

EIN
954599670
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
North Hollywood, CA, USA
Phone
8187540312
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Official website

Reported finances

Revenue
$909,215
Expenses
$755,203
Assets
$2,347,361
Liabilities
$8,345

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

Leadership & pay

10 people listed

Executive titles in this filing

  • KEVIN SHANNON MD (PRESIDENT/MEDICAL DIRECTOR)
  • CHRISTAL ENDLER (VP/EXECUTIVE DIRECTOR)

Highest reported compensation

  • CHRISTAL ENDLER (VP/EXECUTIVE DIRECTOR): $179,342 total reported compensation

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

Overview

Mission

Mission statement: camp del corazon is a registered 501(c)3 nonprofit organization that provides year-round experiential opportunities for children, young adults, and families faced with the challenges of growing up and living with heart disease. We provide a residential summer camp experience for children ages 7 to 17 as well as programs that offer opportunities for growth, education, and support for children, young adults, and families who are living with heart disease.

What it reported doing in 2024

Largest programs (camp): camp del corazon (cdc) is a residential, medically-supervised summer camp for children with heart disease. Summer camp consists of three 5-day camping sessions now accommodating 350 to 400 campers each year on catalina island. Campers participate in snorkeling, kayaking, rock wall climbing, archery, and other nature-based activities. The entire program is staffed by volunteer doctors, nurses, certified activity leads, and counselors. Each camp session is staffed with two to three top pediatric cardiologists in California along with 15 to 20 critical care cardiac nurses per session. The camp features a fully equipped health center to meet the needs of the high acuity campers. In 2025, cdc's summer camp program served 286 campers. Largest camp programs (virtual camp): since the arrival of covid in 2020, camp del corazon has added a virtual camp program to its roster of programs. For one weekend in the summer, cdc provides all-day virtual programming for campers and their families to enjoy. This new annual program allows campers who are too sick or too far away to attend our in-person programs to have a community experience with other chd children. We serve approximately 31 families annually.

Operating model

Revenue model
Donor-supported. 91% 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.
  • 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 65
  • Accountability: 74
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.6%; rating input score 71
  • Program expense ratio: 82.1%; rating input score 82
  • Fundraising efficiency: $16.85 raised per $1 spent on fundraising; rating input score 54; 54th 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: 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.9%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 3.11; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 11.9%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 2.2% per year; rating input score 100; 27th percentile among comparable filings
  • Revenue growth: 0.8% per year; rating input score 100; 18th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 70.6% of revenue deployed · 82.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $620K in reported program spending
  • Leadership: top reported pay $179K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.