Mt Hood Kiwanis Camp

Nonprofit profile at a glance

EIN
930422242
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Portland, OR, USA
Phone
5034527416
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,264,018
Expenses
$1,764,103
Assets
$5,254,776
Liabilities
$448,765

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

Leadership & pay

15 people listed

Executive titles in this filing

  • DAVE MCDONALD (EXECUTIVE DIRECTOR)
  • ERIK MARTER (BOARD PRESIDENT)

Highest reported compensation

  • DAVE MCDONALD (EXECUTIVE DIRECTOR): $95,580 total reported compensation

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

Overview

Mission

The mt. Hood kiwanis camp empowers children and adults with developmental disabilities through equitable access to the outdoors and recreation.

What it reported doing in 2025

Mt. Hood kiwanis camp provided outdoor and virtual experiences to approximately 402 campers with cognitive, physical and developmental disabilities as well as provided counseling experience to 143 college students and junior counselors seeking to fulfill course requirements. Mt. Hood kiwanis camp received approximately 28,000 hours of program assistance from volunteers.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.4%; rating input score 58
  • Program expense ratio: 74.9%; rating input score 75
  • Fundraising efficiency: $4.3 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

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: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.1%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.98; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 5.4%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 58.4% of revenue deployed · 74.9% of spending went to programs
  • Governance: 14 of 14 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $96K · 15 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • Review — Sustainability: Officer compensation ratio scored 54/100.