Friends of Camp Mather
Nonprofit profile at a glance
- EIN
- 651215146
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022, Form 990-T 2024
- Location
- San Francisco, CA, USA
- Phone
- 4152899180
- Rating
- 88
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Parks and Playgrounds
Reported finances
- Revenue
- $209,717
- Expenses
- $175,043
- Assets
- $226,822
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Brent Sleeper (President)
People named in this filing
- Joe Liteheiser (Secretary)
- Brent Sleeper (President)
- Marguerite Lingvai (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The primary objective and purpose of the Organization is to promote, enhance and support: a). the recreational and social aspect of Camp Matherb). the environmental and social aspects of Camp Mather with donation of time, equipment and expertisec). to improve the beauty and comfort and maintain the rustic quality of Camp Matheras deemed desirable and acceptable to the governing powers of Camp Mather.Camp Mather usually services approximately 450-500 people per week for a period of ten weeks. During the entire ten week period Camp Mather services anywhere between 4,500 to 5,000 guests.
What it reported doing in 2024
Friends of Camp Mather ("the Friends") runs the camp store located on the camp premises for the convenience of the campers during their stay. The proceeds from the sales of merchandise are then used to purchase new camp equipment such as bunk beds, dressers, lifeguard chairs and archery equipment to enhance the enjoyment of those staying at Camp Mather.
Operating model
- Revenue model
- Other-operating. 73% of the money available for current operations came from other operating revenue.
- Distribution model
- Hybrid. The nonprofit split its reported program spending across 73% for direct work, and 27% for grants.
The verdict
STRONG - 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: 94
- Transparency & Controls: 93
- Accountability: 70
- Sustainability: 65
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 93.3%; rating input score 93
- Fundraising efficiency: $33.04 raised per $1 spent on fundraising; rating input score 69; 69th 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; 80th percentile among comparable filings
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 16.5%; rating input score 70; 70th percentile among comparable filings
- Total-asset coverage ratio: 1.3; rating input score 48; 48th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 2.2% per year; rating input score 100; 41st percentile among comparable filings
- Revenue growth: 0% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: 8.2% per year; rating input score 100; 60th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 93.3% of spending went to programs
- Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
- Programs: 2 filed program accomplishments · $163K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 19 of 19 current checks pass
- Schedules: 5 filed schedules · includes grants
- Filing history: 7 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: 1 filed related-organization link
- 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 48/100.