Madison County Childrens Camp Inc

Nonprofit profile at a glance

EIN
160953500
IRS 990 coverage
2015–2025
Forms available
Form 990 2025
Location
Oneida, NY, USA
Phone
3153636949
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Camps

Official website

Reported finances

Revenue
$241,896
Expenses
$213,234
Assets
$626,535
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • JOHN HUNTER (PRESIDENT)
  • RAY CUDNEY (VICE PRESIDENT)

Highest reported compensation

  • JAMIE DYGERT (EXEC DIRECTOR): $6,000 total reported compensation
  • JAMES BURTON (CAMP DIRECTOR): $1,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operation of a residential camp for needy youngsters on a no charge basis

What it reported doing in 2025

Residential camp for needy youngsters

Operating model

Revenue model
Donor-supported. 73% 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. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 92
  • Accountability: 80
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78%; rating input score 78
  • Program expense ratio: 88.2%; rating input score 88
  • Fundraising efficiency: Limited

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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 86.7%; rating input score 87; 26th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.8%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 2.94; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 5.2% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 78% of revenue deployed · 88.2% of spending went to programs
  • Governance: 13 of 15 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $188K in reported program spending
  • Leadership: top reported pay $6K · 5 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 7 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.