Kingsmont Kids Inc Aka Camp Kingsmont

Nonprofit profile at a glance

EIN
261526962
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Mclean, VA, USA
Phone
8773482267
Rating confidence
Limited
Sector
Camps

Official website

Reported finances

Revenue
$438,809
Expenses
$487,064
Assets
$101,223
Liabilities
$288,218

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

3 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To foster and encourage children to learn and develop good nutritional, weight management and physical education habits at a summer camp run by the organization and operated by a staff certified in, or studying, nutrition, weight management and physical education.

What it reported doing in 2012

Camp kingsmont is a fitness camp operated each summer at hampshire college in amherst, ma for boys and girls ages 9 to 18. Campers may stay at camp for between 2 and 8 weeks. Weight loss results for 2012: 98 campers spent a total of 422 weeks at camp and lost 1,813 lbs or an average of 4.3 lbs per week (18.5 lbs per camper). The campers lost a total of 421.5 inches at the waist or an average of 4.3 inches per camper. More importantly, the campers returned home with a new confidence earned through increased nutrition knowledge, portion control, cooking skills, physical fitness routine and a positive sense of self.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 40
  • Sustainability: 19
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 14th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: -11%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 2.85; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 1.3%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.7% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: -23.9% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 1 of 3 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $385K in reported program spending
  • Leadership: top reported pay $6K · 3 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

Key Signals

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

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Accountability: Independent voting board scored 33/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Sustainability: Operating margin scored 21/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.