Henry Kaufmann Campgrounds
Legal name: The Henry Kaufmann Campgrounds Inc
Nonprofit profile at a glance
- EIN
- 135633239
- IRS 990 coverage
- 2016–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Pearl River, NY, US
- Phone
- 845-735-2718
- Rating
- 77
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Affiliation
- Judaism
Reported finances
- Revenue
- $6,538,218
- Expenses
- $6,686,694
- Assets
- $5,928,243
- Liabilities
- $483,200
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- SCOTT JAFFEE (PRESIDENT)
- DAVID SCHMELTZER (CEO)
Highest reported compensation
- DAVID SCHMELTZER (CEO): $310,959 total reported compensation
- ROBERT RICCARDI (COO/CFO): $207,925 total reported compensation
- REBECCA ZIMMERMAN (CHIEF OF STAFF): $127,689 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Henry Kaufmann Campgrounds (HKC) has enabled hundreds of thousands of children to have fun-filled summers since 1953 by enhancing the day camp experience and providing a safe environment for campers and camp staff; HKC is home to 11 independent JCC affiliated day camps and serves families across New York City, Long Island, and Rockland/Westchester counties.
What it reported doing in 2024
Ensured all 17 pools across the three sites operated at full capacity, serving more than 5000 individuals daily, for the entire summer without any significant mechanical issues or downtime.provide a high level of security ensuring the safety of all campers, staff and visitors to the henry kaufmann campgrounds throughout the summer and shoulder seasons (pre and post summer).hkc trained our own staff lifeguards not only to provide a safe and enjoyable swimming environment for campers but to also provide a high quality red cross swim instruction program for all levels of swimmers in eight individual day camps.
Operating model
- Revenue model
- Earned-program. 76% of the money available for current operations came from fees and other program 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 74
- Accountability: 91
- Sustainability: 33
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.9%; rating input score 84
- Program expense ratio: 81.9%; rating input score 82
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -2.3%; rating input score 26; 26th percentile among comparable filings
- Total-asset coverage ratio: 0.89; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0.08; rating input score 62; 62nd percentile among comparable filings
- Officer compensation ratio: 9.7%; rating input score 31; 31st percentile among comparable filings
Growth
- Program expense growth: 5.4% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: 4.1% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 3.3% per year; rating input score 100; 26th percentile among comparable filings
Details
- What they do: 1 operating location identified
- Where the money goes: 83.9% of revenue deployed · 81.9% of spending went to programs
- Governance: 3 of 3 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $5.5M in reported program spending
- Leadership: top reported pay $311K · 6 people listed · 2 of 6 pay-setting controls reported
- Highest-paid contractors: 4 contractors listed · $1.1M reported
- Consistency: 31 of 31 current checks pass
- Schedules: 5 filed schedules · includes major donors and executive pay
- Filing history: 9 filing years from 2016 to 2024
- Contacts: How to reach this organization
- Money network: 3 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: 2 of 9 not reported.
- High — Sustainability: Operating margin scored 26/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
- Moderate — Sustainability: Officer compensation ratio scored 31/100.