Young Judaea Sprout Lake Camp Inc

Nonprofit profile at a glance

EIN
132830437
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Verbank, NY, USA
Phone
9175951500
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$5,403,834
Expenses
$5,152,608
Assets
$6,704,057
Liabilities
$1,497,290

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • NOAH ALLEN (CHAIR/PRESIDENT)

Highest reported compensation

  • HELENE D DROBENARE HORWITZ (CAMP DIRECTOR): $236,684 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Camp young judaea sprout lake is a summer camp with a mission to strengthen the religious, charitable, literary, educational and other eleemosynary purposes within the meaning of section 501(c)(3) of the internal revenue code and, in particular, to own and operate summer camps to further the emotional, physical and spiritual development of the youth of this country, help youth understand issues they face as jewish americans, sponsor clubs for youth interested in the goals of the organization, cultivate in the youth loyalty to country and its institutions, instill in youth an understanding of the ideals of zionism and the state of israel, promote the study by youth of jewish history, religion and literature and to promote an appreciation of jewish cultural values of youth in accordance with jewish tradition.

What it reported doing in 2024

1. Mental health services: we were able to enhance our mental health services in order to provide support to our entire community in the wake of october 7th. This included expanded our social workers, providing additional support for staff and meeting with families one on one prior to the summer.2. Political outreach: we were able to send our teens to Washington dc on a visit to meet congress and senators to express our concern over current issues.3. Arts program: we were able to expand our arts program to include more ceramic and painting projects for our campers.

Operating model

Revenue model
Earned-program. 81% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 96% 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 87
  • Accountability: 95
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.8%; rating input score 73
  • Program expense ratio: 76.8%; rating input score 77
  • Fundraising efficiency: $9.39 raised per $1 spent on fundraising; rating input score 36; 36th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • 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 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 4.6%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 1.3; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 4.6%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 7.4% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 72.8% of revenue deployed · 76.8% of spending went to programs
  • Governance: 16 of 16 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4M in reported program spending
  • Leadership: top reported pay $237K · 17 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Fundraising efficiency scored 36/100.
  • Review — Sustainability: Operating margin scored 50/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.