Harry E Sheldon Calvary Camp Inc

Nonprofit profile at a glance

EIN
346002634
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Pittsburgh, PA, USA
Phone
4405934381
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Official website

Reported finances

Revenue
$980,437
Expenses
$841,668
Assets
$2,466,375
Liabilities
$145,238

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • TIMOTHY N GREEN (EXECUTIVE DIRECTOR)
  • LYNN M ELLENBERGER (PRESIDENT)
  • SAMANTHA I BORKOVIC (VICE PRESIDENT)

Highest reported compensation

  • TIMOTHY N GREEN (EXECUTIVE DIRECTOR): $93,204 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sheldon calvary camp is a general activities camp for kids looking to have fun every day in an environment that teaches community-building and models acceptance of differences. The campers live in cabins of 8 or 9 children with two counselors and participate in activities that may include swimming, swimming instruction, fine arts, tennis, athletics/sports, sailing, canoeing, kayaking, farm and environmental education, archery, team building, low ropes course, and photography.

What it reported doing in 2024

To provide a camp experience for youth that is fun and teaches community building skills that model acceptance of differences.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program revenue.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 64
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 78.2%; rating input score 78
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.2%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 2.93; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 11.1%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: -4.5% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -7.8% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: -0.2% per year; rating input score 0; 17th percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 78.2% of spending went to programs
  • Governance: 21 of 21 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $658K in reported program spending
  • Leadership: top reported pay $93K · 21 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • 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.

Key Signals

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

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.