Children's Assoc for Maximum Potential (

Nonprofit profile at a glance

EIN
742095766
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
San Antonio, TX, USA
Phone
2109525816
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Official website

Reported finances

Revenue
$4,673,782
Expenses
$3,857,117
Assets
$10,808,197
Liabilities
$253,733

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

Leadership & pay

16 people listed

Executive titles in this filing

  • DR MARK CROLEY (PRESIDENT)
  • MARTY SCHIMCEK (VICE PRESIDENT)
  • SUSAN OSBORNE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • SUSAN OSBORNE (EXECUTIVE DIRECTOR): $168,244 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Camp's mission and current focus is to strengthen and inspire individuals with disabilities - and those who care for them - through recreation, respite and education.

What it reported doing in 2025

In 2025, camp served 1387 childen and adults with medical, intellectual, and developmental disabilities including: autism, intellectual disability, pervasive development delay, cerebral palsy, down syndrome, spina bifida, muscular dystrophy, and other life threatening or developmental disabilities. Additionally, camp had 1,198 volunteer counselors and healthcare volunteers who provided 137,833 hours. Summer sessions consisted of 8 distinct one week residential sessions at our 55-acre, 300 bed capacity camp in the Texas hill country where individuals participate in traditional, yet adapted camping activities such as swimming, horseback, canoeing, nature, etc. Campers develop independence and learn new skills.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 62
  • Accountability: 100
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.2%; rating input score 71
  • Program expense ratio: 85.8%; rating input score 86
  • Fundraising efficiency: $8.56 raised per $1 spent on fundraising; rating input score 30; 30th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 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: Pass
    • 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: Pass

Sustainability

  • Operating margin: 17.5%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 2.8; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 70; 70th percentile among comparable filings
  • Officer compensation ratio: 4.4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 71.2% of revenue deployed · 85.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3.3M in reported program spending
  • Leadership: top reported pay $168K · 16 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • 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.

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.