Winner's Camp Foundation

Nonprofit profile at a glance

EIN
990255174
IRS 990-EZ coverage
2013–2023
Forms available
Form 990 2012, Form 990-EZ 2023
Location
Honolulu, HI, USA
Phone
8082557788
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$77,770
Expenses
$77,455
Assets
$190,173
Liabilities
$20,764

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • DAVID LIVINGSTON (PRESIDENT)

People named in this filing

  • DAVID LIVINGSTON (PRESIDENT)
  • JUDITH RUBANO (SECRETARY-TR)
  • ZOE SING (DIRECTOR)

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 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide cutting-edge leadership training for Hawaii youth, their families and educators.

What it reported doing in 2023

The program is a week-long residential accelerated learning program self- identity for teens ages 13-17. The program is designed to enhance teenagers academic performance and social proficiency, giving them tools to make positive choices. Our campers learn specific techniques to improve skills, such as accelerating note-taking, memory training, visualization and creative thinking techniques, and self-management methods. However, the major force in improving grades and academic ability is the development of positive and constructive attitudes about their own capabilities.

Operating model

Revenue model
Earned-program. 83% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 98
  • Transparency & Controls: 82
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.7%; rating input score 94

Transparency & Controls

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

Sustainability

  • Operating margin: 0.4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 2.46; rating input score 69; 69th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; 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: -3.6% per year; rating input score 0; 40th percentile among comparable filings
  • Revenue growth: -4.4% per year; rating input score 0; 37th percentile among comparable filings
  • Asset growth: -0.4% per year; rating input score 0; 37th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $73K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 11 filing years from 2013 to 2023
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Transparency & Controls: Part I part ii net assets crosscheck did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.