Camp Opportunity Incorporated
Nonprofit profile at a glance
- EIN
- 521888974
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024, Form 990-EZ 2020, Form 990-N 2017
- Location
- Baldwin, MD, USA
- Phone
- 4104584831
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Camps
Reported finances
- Revenue
- $305,621
- Expenses
- $414,534
- Assets
- $1,543,772
- Liabilities
- $8,327
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Trish Woodward (Executive Director)
Highest reported compensation
- Trish Woodward (Executive Director): $110,000 total reported compensation
- Darlene Waldt (Camp Director): $27,840 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Camp Opportunity provides a traditional overnight summer camp experience and year-round programming for children ages 8-11 in Maryland who have experienced abuse and neglect.
What it reported doing in 2024
Each year, Camp Opportunity volunteers and staff plan and implement a themed, week-long residential summer camp for 50 children ages 8-11, primarily from Central Maryland, who have experienced abuse and neglect. The camp program is unique in that it pairs the campers one-to-one with their own trained counselor for the entire week. This provides the care and attention that is oftentimes missing in the child's day to day life. The week is infused with daily lessons that teach resilience, empowerment and life skills to help them navigate difficult situations in a more positive manner. Additional virtual and in-person activities and programs are held throughout the year to remain connected to the campers. Each camper is invited and encouraged to come back to camp the next year. Campers attend Camp Opportunity up to 4 years in a row depending on age, grade and the individual needs of the child.
Operating model
- Revenue model
- Donor-supported. 75% of the money available for current operations came from contributions and gifts.
- 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. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 86
- Accountability: 16
- Sustainability: 32
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 80%; rating input score 80
- Fundraising efficiency: $4.38 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 22nd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
- Governance controls: 3 of 8 controls in place; rating input score 38
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -35.6%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 3.72; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 49; 49th percentile among comparable filings
- Officer compensation ratio: 33.3%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: 27.8% per year; rating input score 100; 89th percentile among comparable filings
- Revenue growth: -22.6% per year; rating input score 0; 2nd percentile among comparable filings
- Asset growth: 21.6% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 80% of spending went to programs
- Governance: 0 of 13 board members independent · 3 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $332K in reported program spending
- Leadership: top reported pay $110K · 15 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 4 filing years from 2021 to 2024
- 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 — Accountability: Independent voting board scored 0/100.
- Moderate — Accountability: Governance controls: 5 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 19/100.
- High — Sustainability: Operating margin scored 8/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 9/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 49/100.