The Give Camp Fund

Legal name: Camp Louemma Inc

Nonprofit profile at a glance

EIN
111661356
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Lake Hiawatha, NJ, US
Phone
(866) 960-CAMP (2267)
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps
Affiliation
Judaism

Official website

Reported finances

Revenue
$263,991
Expenses
$271,223
Assets
$3,175,437
Liabilities
$273

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

Leadership & pay

6 people listed

Executive titles in this filing

  • STEVEN BIRNBAUM (Vice President)
  • MARC BARASH (President)

Highest reported compensation

  • HAL PUGACH (Executive Dir.): $95,000 total reported compensation
  • STEVEN BIRNBAUM (Vice President): $14,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide financial and scholarship assistance directly to select partner camps that meet or exceed Camp Louemma's original core values and aspirations, helping children build self confidence, enhance their connection to their Jewish identity, and enjoy nature through the spirit and wholesomeness of summer sleepaway camp.

What it reported doing in 2024

Camp louemma inc provides yearly scholarship funding for children, jewish or seeking jewish cultural identity, with social, physical, financial or emotional needs, to attend summer camp or similar organizations.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 50% for direct work, and 50% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 94
  • Accountability: 56
  • Sustainability: 50
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.9%; rating input score 88
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.7%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 11.71; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 40.2%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -17.3% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -16% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -1.6% per year; rating input score 0; 19th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 4 operating locations identified
  • Where the money goes: 100% of revenue deployed · 87.9% of spending went to programs
  • Governance: 4 of 5 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $238K in reported program spending
  • Leadership: top reported pay $95K · 6 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 6 filed related-organization links
  • 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 — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.