Chief and Calla Bell Scholarship Foundation

Nonprofit profile at a glance

EIN
561934081
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Flat Rock, NC, USA
Phone
8286937446
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Scholarships, Student Financial Aid Services, Awards

Reported finances

Revenue
$292,898
Expenses
$169,288
Assets
$1,983,892
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • N Pharr Smith (President)
  • Campe Goodman (Vice-President)

People named in this filing

  • N Pharr Smith (President)
  • Campe Goodman (Vice-President)
  • Nancy Wilson McKnight (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To continue the legacy of Chief and Calla Bell by providing financial support so children discover the richness of the outdoors, form enduring friendships and develop confidence and maturity through the unique experience of summer camp.

What it reported doing in 2025

In 2025, C+CBSF continued to strengthen our outreach and operations. We once again supported gatherings in serveral cities, and our improved systems allowed us to be more deliberate and strategic in pursuing both immediate priorities and long-term objectives. Building on our steady growth and sustained fundraising momentum over the past several years, we surpassed $200,000 in annual donations for the first time - a meaningful milestone for our organization. . The true measure of our effectiveness is reflected in the testimonials we have received from scholarship recipients, both parents and the campers themselves, which reflect the profound impact that summer camp can have: a deep love of nature, enduring friendships, and a safe place to develop confidence and maturity. . Since C+CBSF began providing financial assistance in 2004, 340 scholarships have been awarded for a total of $696,441. In 2025, we awarded 21 scholarships for a total of $71,000. . For more details on our accomplishments, please reference our annual Impact Reports at chiefandcalla.org.

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 92% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 94
  • Accountability: 94
  • Sustainability: 85
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.2%; rating input score 42
  • Program expense ratio: 45.5%; rating input score 45
  • Fundraising efficiency: $6.92 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

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: 100%; rating input score 100; 81st 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; 64th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • 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: 42.2%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 11.72; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 8.7% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 42.2% of revenue deployed · 45.5% of spending went to programs
  • Governance: 17 of 17 board members independent · 6 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $77K in reported program spending
  • Leadership: top reported pay $0 · 17 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.