Camp Leo Council of SC
Legal name: Camp Leo Council of SC Inc
Nonprofit profile at a glance
- EIN
- 570882925
- IRS 990-EZ coverage
- 2024–2025
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990-EZ 2025, Form 990-N 2023
- Location
- Hilton Head Island, SC, US
- Phone
- (843) 705-7549
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $53,095
- Expenses
- $54,601
- Assets
- $51,084
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Dale Larow (President)
- Lester Taylor (Vice President)
People named in this filing
- Dale Larow (President)
- Lester Taylor (Vice President)
- Susan Barnwell (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Camp Leo provides a unique experience for the visually impaired children of South Carolina. All campers must be a resident of South Carolina and be visually impaired. Camp Leo provides visually impaired children the opportunity to enjoy camp activities with new and different experiences, in the company of their peers, under the supervision of professionally trained staff.
What it reported doing in 2025
The council opertes a summer camp on Hilton Head Island for visually impared children residing in the state of South Carolina at no cost to the families.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 82
- Sustainability: 45
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.3%; rating input score 70
- Program expense ratio: 68.4%; rating input score 68
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -2.8%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 0.94; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 9.7% per year; rating input score 100; 70th percentile among comparable filings
- Revenue growth: -5.9% per year; rating input score 0; 32nd percentile among comparable filings
- Asset growth: -2.9% per year; rating input score 0; 29th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 70.3% of revenue deployed · 68.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $37K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Filing history: 2 filing years from 2024 to 2025
- Contacts: How to reach this organization
- 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 — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 37/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.