Camp Maccabi JCC Maccabi Sports Camp

Nonprofit profile at a glance

EIN
461811753
IRS 990 coverage
2012–2018
Forms available
Form 990 2018
Location
San Francisco, CA, USA
Phone
4159978844
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Camps
Affiliation
Judaism

Official website

Reported finances

Revenue
$1,162,334
Expenses
$1,102,545
Assets
$55,252
Liabilities
$165,252

Source: IRS Form 990. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Richard Gordon (President)

Highest reported compensation

  • Josh Steinharter (Exec Director): $119,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Campers compete in games daily, but instead of a tournament-style program, we focus on developing athletic skills and improving as teammates.

What it reported doing in 2018

Through high-level coaching and a supportive, welcoming Jewish community, campers improve skills in the sport of their choice while also developing confidence, independence, and social skills. Camp immerses aspiring Jewish athletes in their chosen sport so they may develop individual and team skills in an intense, positive learning environment while redefining the culture of sports through a Jewish lens, teaching athletes how to prepare and play sports appropriately via Jewish values, wisdom and practice. As a complement to our emphasis on skill development, camp is guided by Jewish values and the meaningful way they integrate into the athletic and community experience. We believe the life skills learned through sports are as important as the sports skills themselves.

Operating model

Revenue model
Earned-program. 63% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 94% 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. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 94
  • Accountability: 84
  • Sustainability: 31
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.5%; rating input score 82
  • Program expense ratio: 86.9%; rating input score 87
  • Fundraising efficiency: $21,592.95 raised per $1 spent on fundraising; rating input score 100; 100th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 74th 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: 5 of 8 controls in place; rating input score 62
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 5.1%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 3; 3rd percentile among comparable filings
  • Liabilities to assets ratio: 2.99; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 14.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: -4.3% per year; rating input score 0; 13th percentile among comparable filings

Details

  • Where the money goes: 82.5% of revenue deployed · 86.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $959K in reported program spending
  • Leadership: top reported pay $119K · 6 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2012 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: 2 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 3/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.