Camp Laughing Loon EIN 01-6029249

Camp Laughing Loon

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Provides a safe, nurturing day camp with varied activities for children ages 6-12. For fiscal year 2024 it reported $257K in revenue, $220K in expenses, and $211K in net assets.Pt I

Type
Public charity (501(c)(3)) · Human Services
Location
E Waterboro, ME
Website
www.camplaughingloon.com
Filings
5 on file (2020–2024)
Revenue
$257KFY2024
Expenses
$220K
Net assets
$211K
People
15
Filings
5
Updates
0
More identity details & actions ⌄
EIN  01-6029249 Public charity (501(c)(3)) E Waterboro, ME
Form 990 (PDF)
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Size
$100K–1M
What they do
Provides a safe, nurturing day camp with varied activities for children ages 6-12.
Leadership
James Cox · Treasurer
Money in and out
$257K revenue, $220K expenses
Bottom line
100% program efficiency
Where the money goes · FY2024
Total revenue
$257K
Pt VIII · Ln 12
Total expenses
$220K
Pt IX · Ln 25
Net assets
$211K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $36K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs0% vs prior filing year
Operating runway
7.3mo
months of highly liquid reserves at operating expense rate▼ -11% vs prior filing year
Surplus margin
+14%
revenue over expenses, this year▼ -23% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$257K
FY2024▲ +7%
Expenses
$220K
FY2024▲ +12%
Total assets
$211K
FY2024▲ +21%
Total liabilities
$0
FY2024
Total revenue
$257K
Pt VIII · Ln 12
Total expenses
$220K
Pt IX · Ln 25
Net assets
$211K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$36K
Total assetsPt X · Ln 16$211K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46
Mission & Programs · Part III

Where the work happens

1 program service account for $220K of program spending, described in the organization's own filed words · FY2024.
01

Provide summer day camp for children ages 6-12. The camp is committed to providing a safe, nurturing, educational environment with a variety of activities that are developmentally appropriate at each age level.

$220Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCamp Laughing Loon
EINHdr · item D01-6029249
Principal addressHdr · item CE Waterboro, ME
WebsiteHdr · item Jwww.camplaughingloon.com
Year of formationHdr · item Lpending
State of legal domicileHdr · item MME
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P27Z)
Ruling yearIRS BMFJan 1968

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Treasurer
$0Pt VII · Sec A
Camp Director Liason
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Co-Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Co-Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Program service revenue$233K · 91%
Contributions & grants$11K · 4%
Other revenue$7K · 3%
Investment income$5K · 2%
Program service revenue91%$233K
Contributions & grants4%$11K
Other revenue3%$7K
Investment income2%$5K
Total revenueLn 12$257K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$220K
Total functional expensesLn 25$220K

Balance Sheet

Part X · end of year
CashLn 1$135K
Total assetsLn 16$211K
Total liabilitiesLn 26$0
Total net assetsLn 32$211K
Months of cash on handcomputed7.3

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $135K · Operating expenses/yr $220K
7.3 months
Where the money goes
Program services
Program services $220K · Total expenses $220K
100%
Management & General
Management & general $0 · Total expenses $220K
0%
Fundraising
Fundraising $0 · Total expenses $220K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $6K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $11K · Total revenue $257K
4%
Government reliance
Government grants — · Total revenue $257K
Earned-income share
Program service revenue $233K · Total revenue $257K
91%
Investment reliance
Investment income $5K · Total revenue $257K
+2%
Program self-sufficiency
Program service revenue $233K · Total expenses $220K
106%
Growth & trend
Revenue growth (YoY)
This year $257K · Prior year $240K
+7%
Revenue CAGR
FY2020 $111K · FY2024 $257K
+23%
Net-asset trend (YoY)
End of year $211K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $257K · Expenses $220K
+14%
Liabilities-to-Assets
Total liabilities — · Total assets $211K
Net-asset ratio
Net assets $211K · Total assets $211K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $211K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual James Cox · Reported title Treasurer · Highest reported compensation $0 · Total expenses $220K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $137K · Total expenses $220K
62%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 100%
Overhead ratio 0%
Fundraising cost ratio 0%
Revenue growth 7%
Accounting fee ratio 2%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$500

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$257K revenue · viewing · ⤓ 990 PDF
FY2023$240K revenue · ⤓ 990 PDF
FY2022$181K revenue · ⤓ 990 PDF
FY2021$239K revenue · ⤓ 990 PDF
FY2020$111K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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