Friends of Camp Sacramento
Nonprofit profile at a glance
- EIN
- 680234330
- IRS 990-EZ coverage
- 2019–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2021
- Location
- Sacramento, CA, USA
- Phone
- 9162336629
- Rating
- 89
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Parks and Playgrounds
Reported finances
- Revenue
- $60,264
- Expenses
- $79,146
- Assets
- $143,543
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- James Lewis (President)
- Mackenzie Yamamura (Vice President)
People named in this filing
- Kathryn Colson (Member)
- Beth Nelson (Member)
- Kathleen Ford (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Friends of Camp Sacramento (FOCS) is a nonprofit organization that strengthens families, builds community, and connects people to nature through the experience of camping. FOCS meets this mission by supporting the operations and development of Camp Sacramento, a camp that has been operated by the City of Sacramento in the Sierra Nevada Mountains since 1920.
Operating model
- Revenue model
- Donor-supported. 99% 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.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 82
- Sustainability: 34
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 97.1%; rating input score 97
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -31.3%; rating input score 18; 18th percentile among comparable filings
- Total-asset coverage ratio: 1.81; rating input score 63; 63rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 54.9% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 5.6% per year; rating input score 100; 73rd percentile among comparable filings
- Asset growth: 7.2% per year; rating input score 100; 65th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 97.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $77K in reported program spending
- Leadership: top reported pay $0 · 15 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2019 to 2024
- Contacts: How to reach this organization
- 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 — Sustainability: Operating margin scored 18/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.