Camp Smile
Legal name: Camp Smile Inc
Nonprofit profile at a glance
- EIN
- 112622096
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Aug 2026
- Forms available
- Form 990 2024
- Location
- Webster, NY, US
- Phone
- 585.203.5000
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $328,123
- Expenses
- $319,805
- Assets
- $49,816
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Vince Hesketh (President)
- Michael Landon (V President)
People named in this filing
- Larry Lazzaro (Director)
- Mark Read (Director)
- Joyce Hollender (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
A FREE Summer Day Camp for Children Who Are Blind or Visually Impaired
What it reported doing in 2024
To operate a day and overnight camp for blind and visually handicapped children. Organization provides aids and funds for eye examinations, eyeglasses and medical treatment for these children. Transportation is provided to and from the camp. The camp is operational for 2 - two week sessions each July and has approximately 25 children at each session. Additionally, it provides support to other organizations working with blind and visually handicapped people.
Operating model
- Revenue model
- Affiliate-supported. 99% of the money available for current operations came from contributions from related organizations.
- 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
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: 84
- Transparency & Controls: 92
- Accountability: 82
- Sustainability: 41
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 93.1%; rating input score 93
- Program expense ratio: 95.5%; rating input score 96
- 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: Limited
- 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: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 2.5%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 0.16; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 4.7% per year; rating input score 100; 53rd percentile among comparable filings
- Revenue growth: 5.3% per year; rating input score 100; 54th percentile among comparable filings
- Asset growth: 9.6% per year; rating input score 100; 64th percentile among comparable filings
Details
- What they do: 2 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 93.1% of revenue deployed · 95.5% of spending went to programs
- Governance: 8 of 8 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $305K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: 1 filed related-organization link
- 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: Total-asset coverage ratio scored 9/100.
- Moderate — Sustainability: Operating margin scored 45/100.