Camping and Education Foundation

Nonprofit profile at a glance

EIN
310650653
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Cincinnati, OH, USA
Phone
5137727479
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,737,586
Expenses
$5,253,345
Assets
$15,900,682
Liabilities
$373,683

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

Leadership & pay

17 people listed

Executive titles in this filing

  • HUGH R HALLER (PRESIDENT/CEO)

People named in this filing

  • JAMES C SHOOK JR (CHAIRMAN)
  • CARRIE L ALT (SECRETARY)
  • PETER L TESTER (TREASURER)

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

At the camping and education foundation, our mission is to develop young men and women through transformational wilderness experiences that celebrate a love of the outdoors.

What it reported doing in 2024

Summer camp for boys (camp koochiching): operated outside international falls, mn., the purpose is to teach young men to live in harmony with nature, develop their outdoor skills and abilities and sense of service to others. The heart of our summer camp program are our wilderness trips which explore the canadian canoeing waterways from southern ontario to the northern region of hudson bay.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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 - Most voting board members are independent and program spending has grown recently. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 55
  • Accountability: 63
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.2%; rating input score 59
  • Program expense ratio: 62.7%; rating input score 63
  • Fundraising efficiency: $12.39 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 77.8%; rating input score 78; 14th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.4%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 3.03; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 35th percentile among comparable filings
  • Revenue growth: 2.1% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 3.1% per year; rating input score 100; 25th percentile among comparable filings

Details

  • Where the money goes: 59.2% of revenue deployed · 62.7% of spending went to programs
  • Governance: 7 of 9 board members independent · 3 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $3.3M in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and foreign activity
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 3 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.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.