Camp Rock Inc

Nonprofit profile at a glance

EIN
455120222
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2014, Form 990-N 2011
Location
Baltimore, MD, USA
Phone
4106657461
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Reported finances

Revenue
$1,261,520
Expenses
$1,364,307
Assets
$268,886
Liabilities
$12,438

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

Leadership & pay

8 people listed

Executive titles in this filing

  • BART PIERCE (PRESIDENT)

Highest reported compensation

  • ROBERT T LUCAS (TREASURER): $16,005 total reported compensation
  • JOANNE DANTE (BOARD MEMBER): $14,196 total reported compensation
  • JULIE TRAUT (DIRECTOR): $7,638 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 rock offers daytime childcare services for children ages 4-12 for a period of 11 weeks from mid-june to mid-august. Camp is open from 7 am to 6 pm each weekday and fulfills the childcare needs of working parents. Camp rock served about 400 kids during the 2023 fiscal year.

What it reported doing in 2024

Martha's kitchen is a registered d/b/a of camp rock, inc., with the state of Maryland. Martha's kitchen serves the camp rock summer campers with 3 meals per day every weekday. On average martha's kitchen serves approximately 300 summer campers every weekday. Martha's kitchen also serves the residents of a local homeless shelter with 3 meals a drink and a snack every day of the week. On average martha's kitchen serves approximately 25 residents at the homeless shelter every day of the week.

Operating model

Revenue model
Other-operating. 88% of the money available for current operations came from other operating 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69%; rating input score 69
  • Program expense ratio: 63.8%; rating input score 64
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -8.1%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 9; 9th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 2.8%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 33.2% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 13.8% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 12.8% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 69% of revenue deployed · 63.8% of spending went to programs
  • Governance: 5 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $871K in reported program spending
  • Leadership: top reported pay $16K · 8 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • High — Sustainability: Total-asset coverage ratio scored 9/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.