In the City Camp Inc

Nonprofit profile at a glance

EIN
472246068
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
4043758636
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Centers, Clubs
Affiliation
Judaism

Official website

Reported finances

Revenue
$1,860,292
Expenses
$1,860,292
Assets
$225,940
Liabilities
$106,911

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

Leadership & pay

8 people listed

Executive titles in this filing

  • RASHELLE BERRY (PAST PRESIDENT)
  • EYDIE KOONIN (PRESIDENT)

Highest reported compensation

  • EILEEN S PRICE (EXECUTIVE OFFICER): $146,250 total reported compensation

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

Overview

Mission

In the city camp, inc operates a jewish summer day camp for children ages 5 to 14.

What it reported doing in 2024

In the city camp, inc (in the city) provides children ages 5 to 14 with a summer day camp that weaves jewish education with a variety of activites including arts & crafts, sports, music, cooking, yoga, photography, science, drama and swimming. In addition to it's religious educational focus, in the city camp teaches campers life skills and lessons through their participation in the various activities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 64
  • Accountability: 63
  • Sustainability: 26
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45.3%; rating input score 45
  • Program expense ratio: 45.6%; rating input score 46
  • 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: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 0%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 0.12; rating input score 6; 6th percentile among comparable filings
  • Liabilities to assets ratio: 0.47; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 44; 44th percentile among comparable filings

Growth

  • Program expense growth: 9.2% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 11.3% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 45.3% of revenue deployed · 45.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $848K in reported program spending
  • Leadership: top reported pay $146K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 10 filing years from 2015 to 2024
  • 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 45/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Accountability: Governance controls: 6 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • High — Sustainability: Total-asset coverage ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • Moderate — Sustainability: Officer compensation ratio scored 44/100.