Cazadero Performing Arts Camp

Nonprofit profile at a glance

EIN
680350642
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Berkeley, CA, USA
Phone
5105277500
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Camps

Official website

Reported finances

Revenue
$1,657,071
Expenses
$1,785,921
Assets
$2,940,639
Liabilities
$1,939,147

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

Leadership & pay

15 people listed

Executive titles in this filing

  • Rebecca Lutt (President)
  • Ellen Winograd (Vice President)

Highest reported compensation

  • Emily Wainacht (Exec Director): $84,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Students, musicians, counselors and adults. The camp's focus is to challenge and stimulate young musicians and performers to achieve greater skill and confidence through interaction with other talented artists and directors.

What it reported doing in 2024

Cazadero Performing Arts Camp Youth Music program offers a summer program unlike any other. Cazadero offers four youth music sessions, carefully configured for age appropriate ability levels for grades 5-12 from June to August. Cazadero features 21 extraordinary conductors from top orchestra, band and jazz programs from around the country, and outstanding professional faculty and instructors. Standing ovations, sleeping under the stars and best friends to last a lifetime are all part of the Caz experience. Situated in an exquisite old redwood grove 2 hours from the Bay Area in Western Sonoma County, Cazadero has inspired children and families for generations!

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 91% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 94
  • Accountability: 100
  • Sustainability: 34
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.3%; rating input score 96
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: $7.87 raised per $1 spent on fundraising; rating input score 30; 30th 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: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th 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: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.65; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.66; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 8.1% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 96.3% of revenue deployed · 89.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.6M in reported program spending
  • Leadership: top reported pay $84K · 15 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • High — Sustainability: Operating margin scored 20/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.