Camp Dream Foundation Inc

Nonprofit profile at a glance

EIN
581444915
IRS 990 coverage
2018–2025
Forms available
Form 990 2025
Location
Atlanta, GA, USA
Phone
6783670040
Rating
76
Verdict
SUPPORTED
Rating confidence
Standard

Official website

Reported finances

Revenue
$39,255
Expenses
$103,391
Assets
$547,789
Liabilities
$18,875

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Gary Marshall (Executive Director)
  • Scott Little (President)

People named in this filing

  • Gary Marshall (Executive Director)
  • Scott Little (President)
  • KP Kelly (Marketing Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Camp Dream Foundation Inc. serves children and young adults with moderate to severe physical and developmental disabilities by offering traditional Camp, recreational and eductional activities.

What it reported doing in 2025

Camp Dream Foundation Inc. is dedicated to improving the quality of life for children and young adults with significant disabilities by offering Summer Camp, Camp Out programs, and other recreational and educational activities. Their mission centers on ensuring that individuals with disabilitiesregardless of age, severity of condition, or financial situationcan enjoy meaningful social and recreational experiences

Operating model

Revenue model
Donor-supported. 73% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 100
  • Accountability: 76
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 47%; rating input score 47
  • Fundraising efficiency: $1.41 raised per $1 spent on fundraising; rating input score 18; 18th percentile among comparable filings

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -163.4%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 5.3; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -1.7% per year; rating input score 0; 43rd percentile among comparable filings
  • Revenue growth: -35.5% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -20.7% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 47% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $49K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.