The Cam Foundation
Nonprofit profile at a glance
- EIN
- 874172951
- IRS 990-PF coverage
- 2022–2022
- Forms available
- Form 990-PF 2022
- Location
- Decatur, GA, USA
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,000
- Expenses
- $0
Source: IRS Form 990-PF. Selected filing: tax year 2022. Amounts in USD.
Overview
Mission
The Cam Foundation is a nonprofit. Location: Decatur, GA. EIN 874172951. Tax year 2022 Form 990-PF reports $2K revenue and $0 expenses.
Operating model
- Revenue model
- Donor-supported. 100% of the foundation's positive operating resources came from contributions.
- Distribution model
- No current program activity. The filing reports no charitable disbursements for the current year.
The verdict
MIXED - A large share of available resources goes to charitable grants and the filing clearly reports transactions involving insiders. Some filed totals do not add up and the available information about grant readiness automatic revocation leaves an important question unanswered.
Rating breakdown
- Grant Deployment: 100
- Cost Efficiency: NotEnoughData
- Transparency: NotEnoughData
- Compliance: 84
- Endowment Health: NotEnoughData
Detailed rating inputs
Grant Deployment
- Grant deployment ratio: 100%; rating input score 100; 65th percentile among comparable filings
Cost Efficiency
- Grant expense ratio: Limited
Transparency
- Grant recipient disclosure: Limited
Compliance
- Part VII-B activity disclosures: 19 of 19 controls in place; rating input score 100
- Property sale or exchange with a disqualified person: Pass
- Borrowing from or lending to a disqualified person: Pass
- Goods, services, or facilities involving a disqualified person: Pass
- Compensation paid to a disqualified person: Pass
- Assets transferred to a disqualified person: Pass
- Payment to a government official: Pass
- Uncorrected prior self-dealing: Pass
- Prior-year undistributed income: Pass
- Excess business holdings: Pass
- Investments that may jeopardize charitable purposes: Pass
- Uncorrected prior-year jeopardizing investments: Pass
- Attempt to influence legislation: Pass
- Attempt to influence an election: Pass
- Grants to individuals: Pass
- Grants to organizations: Pass
- Spending for a noncharitable purpose: Pass
- Funds received for a personal-benefit contract: Pass
- Premiums paid on a personal-benefit contract: Pass
- Prohibited tax-shelter transaction: Pass
- Filing consistency checks: 6; rating input score 67
Endowment Health
- Endowment-health comparison: Limited
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Payout: At least 100% grant deployment rate
- Trustees: Filed trustees detail
- Self-dealing: 100% of reviewed questions answered “No”
- Consistency: 6 of 9 current checks pass · 3 findings to review
- 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.
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 — Transparency & Controls: Assets equal liabilities and net assets did not reconcile in the filed values.
- Moderate — Transparency & Controls: Balance sheet boy total did not reconcile in the filed values.
- Moderate — Transparency & Controls: Balance sheet eoy total did not reconcile in the filed values.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.