Summer Camp Opportunities Promote Education Inc
Nonprofit profile at a glance
- EIN
- 202772242
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- New York, NY, USA
- Phone
- 2126274097
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Fund Raising and Fund Distribution
Reported finances
- Revenue
- $3,037,148
- Expenses
- $2,855,211
- Assets
- $3,570,987
- Liabilities
- $174,571
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- JILL KLEINMAN (PRESIDENT)
- MOLLY HOTT GALLAGHER (EXECUTIVE DIRECTOR)
Highest reported compensation
- MOLLY HOTT GALLAGHER (EXECUTIVE DIRECTOR): $168,491 total reported compensation
- HEATHER O'DELL (OPERATIONS MANAGER): $95,991 total reported compensation
- CHOIWAH WONG (COMMUNICATIONS MANAGER): $59,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide funding for overnight summer camp and college scholarships, creating pathways to potential through camp, classroom, college, and career for children and teens from under-resourced communities who commit to staying in school. The nonprofit camps who receive "campership" support by scope are located nationwide.
What it reported doing in 2024
Numerous grants were provided to non-profit resident summer camps to cover the session cost for camp scholarships for children from low-income families to attend their facilities during the summer to further a common objective to keep children safely stimulated through enriching camp experiences and encouraging positive behaviors during their summer school break.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- Distribution model
- Grant intermediary. The nonprofit sent 83% of its reported program spending out as grants.
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 71
- Accountability: 95
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 76.9%; rating input score 77
- Program expense ratio: 79.2%; rating input score 79
- Fundraising efficiency: $8.75 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- 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: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 1.25; rating input score 45; 45th percentile among comparable filings
- Liabilities to assets ratio: 0.05; rating input score 70; 70th percentile among comparable filings
- Officer compensation ratio: 13.4%; rating input score 22; 22nd percentile among comparable filings
Growth
- Program expense growth: 16.5% per year; rating input score 100; 80th percentile among comparable filings
- Revenue growth: 8.8% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 12.6% per year; rating input score 100; 68th percentile among comparable filings
Details
- Where the money goes: 76.9% of revenue deployed · 79.2% of spending went to programs
- Governance: 23 of 23 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $2.3M in reported program spending
- Leadership: top reported pay $168K · 27 people listed · 0 of 6 pay-setting controls reported
- Consistency: 29 of 29 current checks pass
- Schedules: 7 filed schedules · includes major donors, grants, and executive pay
- Filing history: 15 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 4 filed money-flow records
- 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
- Review — Sustainability: Operating margin scored 53/100.
- Review — Accountability: Governance controls: Audit committee oversight not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 45/100.
- High — Sustainability: Officer compensation ratio scored 22/100.