Cazadero Performing Arts Family Camp

Nonprofit profile at a glance

EIN
270776964
IRS 990 coverage
2011–2023
Forms available
Form 990 2023
Location
Berkeley, CA, USA
Phone
5105939671
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$524,641
Expenses
$412,922
Assets
$229,212
Liabilities
$-4,349

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • John Fike (President)

Highest reported compensation

  • John DeSerio (Executive Dir.): $23,598 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cazadero Performing Arts Family Camp (CPAFC) provides rewarding experiences in the performing and creative arts to families in a natural and social environment.

What it reported doing in 2023

In 2023, CPAFC carried out its purposes by operating two sessions of family artscamp in Washington State and California.In the Summer 2023 Session at Hidden Valley, June 2023, we served 23 campers.In the Summer 2023 Session, July 3-9 2023, in Washington we served 60 campers.In the Summer 2023 Session at Woolman for 2 sessions, July 30-August 5 andAugust, we had 71 and 93 registered campers respectively, but had to cancel thefirst session on the second day and the following session completely. Most campersdonated portions of their registration fees and received either a refund or a creditfor 2024 and 2025.In each session, we offered 4 class periods/day, several arts classes in each period.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program 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 - 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: 74
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.8%; rating input score 76
  • Program expense ratio: 96.4%; rating input score 96
  • 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.3%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 5.7%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 75.8% of revenue deployed · 96.4% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $398K in reported program spending
  • Leadership: top reported pay $24K · 9 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 12 filing years from 2011 to 2023
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.