Camp Livingston Inc

Nonprofit profile at a glance

EIN
316050765
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Cincinnati, OH, USA
Phone
5137935554
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Camps
Affiliation
Judaism

Official website

Reported finances

Revenue
$3,589,146
Expenses
$2,580,327
Assets
$7,599,480
Liabilities
$268,401

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Brian Hertzman (President)
  • Matthew Rosensweet (Immediate Past President)
  • Max Yamson (Executive Director)

Highest reported compensation

  • Max Yamson (Executive Director): $160,866 total reported compensation

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

Overview

Mission

Camp Livingston is a residential camp program for youth which shall enrich the lives of its campers and staff with a fun, unique, communal Jewish camping experience. We encourage the development of Jewish identity, enable the formation of lifelong friendships, and provide the opportunity to participate in a wide variety of challenging recreational and creative programming within a safe and inclusive environment.

What it reported doing in 2025

A total of 320 children between the ages of 7 and 17 were served during the summer of 2025. These children were immersed in an enriching community environment that afforded them ample opportunities to engage in many different sports, recreational and cultural activities. Some examples of these activities are swimming, arts and crafts, archery, kayaking, canoeing, drama, ropes course, tennis, basketball, soccer, and music - singing and instrumental. In addition, the camp engages in programming aimed at teaching campers about their Jewish heritage emphasizing Jewish values, customs and observances. As a result of the Camp Livingston program, campers gain self esteem and confidence and form lasting friendships with their cabin and unit mates all within a fun and exciting Jewish atmosphere.

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 95% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.1%; rating input score 64
  • Program expense ratio: 90.3%; rating input score 90
  • Fundraising efficiency: $19.43 raised per $1 spent on fundraising; rating input score 58; 58th 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: Scored; rating input score 0
  • Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
  • 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: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.1%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 2.95; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 43rd percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 4.8% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 64.1% of revenue deployed · 90.3% of spending went to programs
  • Governance: 13 of 13 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.3M in reported program spending
  • Leadership: top reported pay $161K · 15 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 14 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 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 — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.