Camp Fire Central Oregon
Nonprofit profile at a glance
- EIN
- 936015296
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-EZ 2013
- Location
- Bend, OR, USA
- Phone
- 5413824682
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Services
Reported finances
- Revenue
- $1,070,338
- Expenses
- $1,253,573
- Assets
- $515,045
- Liabilities
- $153,229
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- LINDSEY HOPPER (President)
- JESSICA RUSSELL (Past President)
Highest reported compensation
- KECIA KUBOTA (Executive Dir.): $103,645 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Young people want to shape the world. Camp fire central Oregon (cfco) provides them the opportunity to find their spark, lift their voice, and discover who they are. In camp fire, it begins now. Light the fire within!
What it reported doing in 2024
Day camps - youth learn skills which increase their ability to safely enjoy the outdoors while learning the principles of conservation. They are provided an opportunity to enhance their knowledge of nature and the environment. Overnight and day camp opportunities are available for all youth in camp fire's jurisdiction.out of school - programs address the needs of children in kindergarten through sixth grade. Emphasis is placed on developing self-esteem and interpersonal relationships through developmentally appropriate methods. This program provides youth with opportunities to interact with positive, adult role models.teen service and leadership - young people are able to develop critical thinking and problem-solving skills, learn how to work in a team setting, become aware of the world around them and the different issues that their community faces. This program encourages the leaders of tomorrow to take action now, learn how to rise to a challenge, adopt a growth mindset, find their spark, and thrive.
Operating model
- Revenue model
- Earned-program. 60% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 76
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 19
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.9%; rating input score 90
- Program expense ratio: 76.8%; rating input score 77
- Fundraising efficiency: $2.18 raised per $1 spent on fundraising; rating input score 6; 6th 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: 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: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -17.1%; rating input score 11; 11th percentile among comparable filings
- Total-asset coverage ratio: 0.41; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.3; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 8.3%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: 17.1% per year; rating input score 100; 79th percentile among comparable filings
- Revenue growth: 17.2% per year; rating input score 100; 82nd percentile among comparable filings
- Asset growth: 21.8% per year; rating input score 100; 84th percentile among comparable filings
Details
- Where the money goes: 89.9% of revenue deployed · 76.8% of spending went to programs
- Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $962K in reported program spending
- Leadership: top reported pay $104K · 11 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 6/100.
- High — Sustainability: Operating margin scored 11/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- High — Sustainability: Liabilities to assets ratio scored 25/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.