Summer Camp Scholarships Incoporation

Nonprofit profile at a glance

EIN
205002737
IRS 990-EZ coverage
2018–2020
Forms available
Form 990-EZ 2020
Location
Ann Arbor, MI, USA
Phone
7349952904
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Official website

Reported finances

Revenue
$58,986
Expenses
$19,662
Assets
$91,573
Liabilities
$17,868

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Wayne Esch (President)
  • David Cone (Acting Executive Director and Treasurer)

People named in this filing

  • Wayne Esch (President)
  • David Cone (Acting Executive Director and Treasurer)
  • Elizabeth Jolliffe (Board Member)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide summer camp experience for at-risk children

What it reported doing in 2020

Provide one-week summer camp experience to 50 4th and 5th grade children from low-income families at no cost to those families

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 100
  • Sustainability: 75
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31%; rating input score 31
  • Program expense ratio: 93%; rating input score 93

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 66.7%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 4.66; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -75.2% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 69.1% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 31% of revenue deployed · 93% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $18K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2018 to 2020
  • Contacts: How to reach this organization
  • 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.

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 — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.