Camp Fire Angeles

Nonprofit profile at a glance

EIN
951690969
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Long Beach, CA, USA
Phone
5624212725
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$1,363,989
Expenses
$1,578,962
Assets
$4,496,650
Liabilities
$324,927

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

Leadership & pay

12 people listed

Executive titles in this filing

  • ROBERT EMIGH (President)
  • KAREN NISHKIAN (Vice President)
  • KEVIN GUETIG (Vice President)

People named in this filing

  • ROBERT EMIGH (President)
  • KAREN NISHKIAN (Vice President)
  • KEVIN GUETIG (Vice President)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Camp fire's mission is expressed as a promise: young people want to shape the world. Camp fire provides the opportunity to find their spark, lift their voice, and discover who they are. In camp fire, it begins now.

What it reported doing in 2024

Out of school time programs include after school academic andenrichment programs provided at six elementary schools through the longbeach unified school district, and one pilot program through a permitagreement with the parks, recreation, and marine department of the cityof long beach at de forest park in north long beach. After schoolprograms are offered free of charge to enrolled students. Approximately600 students are served daily during the traditional school year andanother 300 during summer program time. The wrap program (winnersreaching amazing potential) emphasizes academic enrichment that isschool-site specific. Camp fire's research-based social-emotional thrive ology} curriculum is at the foundation of program service and is measured annually by external consultants. 90% of the staff thatthrive ology} curriculum is at the foundation of program service, andis measured annually by external consultants. 90% of staff report that "our council is committed to continuous improvement through program quality assessments and improvement planning." 97% of students reported that "adults at camp fire listen to me." 98% of students report they "help other kids, even if they aren't their close friends." camp fire measures social-emotional learning indicators including social skills (empathy and inclusiveness), life skills (problem solving/preparedness), conflict resolution, purpose, and confidence.

Operating model

Revenue model
Earned-program. 79% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 87
  • Accountability: 88
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.2%; rating input score 94
  • Program expense ratio: 81.4%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • 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: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: -15.8%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 2.85; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 1.6% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 94.2% of revenue deployed · 81.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 5 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 29 of 30 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Sustainability: Operating margin scored 12/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.