Camp Live Oak Inc

Nonprofit profile at a glance

EIN
650123909
IRS 990 coverage
2019–2025
Forms available
Form 990 2025
Location
Fort Lauderdale, FL, USA
Phone
9545634880
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Boys and Girls Clubs

Reported finances

Revenue
$438,875
Expenses
$370,739
Assets
$23,080
Liabilities
$149,314

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

Leadership & pay

5 people listed

People named in this filing

  • Kenneth N Evans (Chairman)
  • Mary White (Director)
  • Hanora E OConnell (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 Live Oak is an environmental day camp working in a cooperative effort with Floridas State Park System to provide a quality environmental experience for children, teens and adults and is organized exclusively for charitable and educational purposes.

What it reported doing in 2025

Camp Live Oak is an environmental day camp working in a cooperative effort with Floridas State Park System to provide a quality environmental experience for children, teens and adults and is organized exclusively for charitable and educational purposes, including for such purposes as distributions to organizations that qualify as exempt organizations described under Section 501(c)3 of the Internal Revenue Code or corresponding sections of any future federal tax code.

Operating model

Revenue model
Earned-program. 83% 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

SUPPORTED - The filed numbers largely add up and program spending has grown recently. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 92
  • Accountability: 30
  • Sustainability: 40
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.6%; rating input score 60
  • Program expense ratio: 70.6%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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: Limited
  • 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: 15.5%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 0.06; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 6.47; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: -5.9% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 59.6% of revenue deployed · 70.6% of spending went to programs
  • Governance: 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $262K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2019 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.