The Habonim Camp Association Company Incorporated

Nonprofit profile at a glance

EIN
526054091
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Rockville, MD, USA
Phone
3013487339
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Judaism

Reported finances

Revenue
$1,409,202
Expenses
$1,173,886
Assets
$4,660,881
Liabilities
$826,103

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

Leadership & pay

20 people listed

Executive titles in this filing

  • Talia Rodwin (co-Executive Director)
  • Abigail Cohen (co-Executive Director)
  • Avram Edelman (President)

Highest reported compensation

  • Talia Rodwin (co-Executive Director): $71,750 total reported compensation
  • Abigail Cohen (co-Executive Director): $66,625 total reported compensation
  • Sonya Rubin (Tzevet Representative): $2,231 total reported compensation

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

Overview

Mission

See page 1, Part I, line 1.

What it reported doing in 2025

SUMMER CAMP - Description: Since 1935, Camp Moshava has annually provided an educational, overnight-camp experience in June, July and August for Jewish youth. A seven-week residential camp, this program is for campers ages 7 to 17. Campers learn about social justice, community and inclusion through experiential education. They leave camp with a more established sense of self and an understanding of their Jewish identity. Camp Moshava is one of six Habonim Dror camps in North America. Accomplishments: In 2025, we provided a vibrant and inclusive summer-camp experience for over 160 campers.

Operating model

Revenue model
Other-operating. 69% of the money available for current operations came from other operating revenue.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 92
  • Accountability: 82
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.9%; rating input score 63
  • Program expense ratio: 65.1%; rating input score 65
  • Fundraising efficiency: $69.57 raised per $1 spent on fundraising; rating input score 80; 80th 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: 77.8%; rating input score 78; 20th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 16.7%; rating input score 68; 68th percentile among comparable filings
  • Total-asset coverage ratio: 3.97; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 27; 27th percentile among comparable filings
  • Officer compensation ratio: 12.3%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 12.2% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 12.6% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 4.2% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 62.9% of revenue deployed · 65.1% of spending went to programs
  • Governance: 14 of 18 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $764K in reported program spending
  • Leadership: top reported pay $72K · 20 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 27/100.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.