Merry Heart Children's Camp

Nonprofit profile at a glance

EIN
900982755
IRS 990-EZ coverage
2015–2024
Forms available
Form 990-EZ 2024, Form 990-N 2014
Location
Portland, OR, USA
Phone
9712289074
Rating
91
Verdict
STRONG
Rating confidence
Moderate
Sector
Patient Services - Entertainment, Recreation

Official website

Reported finances

Revenue
$134,707
Expenses
$123,342
Assets
$340,903
Liabilities
$300

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

Leadership & pay

8 people listed

Executive titles in this filing

  • DR JENNIFER HUANG MD (PRESIDENT)

People named in this filing

  • DR JENNIFER HUANG MD (PRESIDENT)
  • LINDSAY EVERS (VICE PRESIDE)
  • SHANNON HOWARD (SECRETARY)

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

The mission of merry heart children's camp is to provide a safe, nurturing and fun outdoor experience for youth with heart conditions where they can meet new friends and develop courage and independence without fear of being judged by others.

What it reported doing in 2024

Merry heart children's camp held its ninth summer camp in august 2023. We were excited to welcome campers back to an in-person, five-day, four- night camp this year. We hosted 36 campers, ages 9 to 15, with heart conditions ranging from complex congenital heart surgery, pacemakers for arrhythmia problems and pulmonary hypertension. We also hosted five counselors in training, former campers who are working towards being full counselors. More than two dozen volunteers helped make the camp run smoothly. Camp format followed the structure of earlier camps. Campers were housed in cabins, ate as a group in the cafeteria, and gathered throughout the day to participate in activities. Programming included archery, swimming, field games, heart education, a talent show, arts and crafts, and listening to speakers discuss living with a heart condition.

Operating model

Revenue model
Donor-supported. 83% 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: 86
  • Transparency & Controls: 100
  • Sustainability: 58
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.4%; rating input score 83
  • Program expense ratio: 90.7%; rating input score 91

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 8.4%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 2.76; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 44.1%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: 22.2% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 14.3% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 21.3% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 83.4% of revenue deployed · 90.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $112K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 9 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.

  • Review — Sustainability: Operating margin scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.