Friends of Camp Concord Inc

Nonprofit profile at a glance

EIN
680067169
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Concord, CA, USA
Phone
4083165963
Rating
57
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$331,516
Expenses
$232,029
Assets
$435,977
Liabilities
$3,448

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

Leadership & pay

23 people listed

Executive titles in this filing

  • Mike Pisenti (Co-President)
  • Tracy Pisenti (Co-President)

Highest reported compensation

  • Thea Vassallo (Treasurer): $11,215 total reported compensation

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

Overview

Mission

Friends of Camp is dedicated to serving underserved children young adults and families in the San Francisco Bay Area by providing an organized resident overnight camp experience at the Camp Concord property in South Lake Tahoe. The organization promotes greater awareness and use of Camp Concord establishes and carries out projects at camp and helps fund improvements to the camp facilities. Camp Concord provides each camper with a caring well-trained counselor and a unique group living situation. This environment helps youth and young adults to develop their potential by teaching them new skills encouraging them to take healthy risks and accepting them as part of a group.

What it reported doing in 2025

In 2025 a total of 433 kids and adults or chaperones were served. The scholarships included the following: 70 CARES Elementary 65 CARES Middle High School 148 Youth Camp 69 Weekend Warriors 1 First Tee and 80 Future Leaders of America. Total scholarships awarded were 293 kids and adults.

Operating model

Revenue model
Donor-supported. 69% 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

MIXED - The filed numbers largely add up and program spending has grown recently. 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: 32
  • Transparency & Controls: 82
  • Accountability: 58
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31%; rating input score 31
  • Program expense ratio: 41.6%; rating input score 42
  • Fundraising efficiency: $2.54 raised per $1 spent on fundraising; rating input score 11; 11th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 86.7%; rating input score 87; 3rd 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: 91.3%; rating input score 91; 27th 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 1.88; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 4.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 10.6% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 20.8% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 31% of revenue deployed · 41.6% of spending went to programs
  • Governance: 21 of 23 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $97K in reported program spending
  • Leadership: top reported pay $11K · 23 people listed
  • Consistency: 43 of 44 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • 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.

Key Signals

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 11/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.