The mission of Camp Korey is to honor the courage, strength, and determination of children and their families living with life-altering medical conditions by providing them with a transformational experience in a fun, safe Camp environment with specialized medical support. Our programs are provided 100% free of charge to campers and families.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
Run by 1,050 volunteers and 50 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $268K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$503K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$8.7M
52% of total assets
Fine: liabilities are 52% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.8M
+13% vs prior year
Spent
$4.9M
To programs
78%
Net assets
$8.0M
By yearFY2020–FY2024
Revenue
$3.8M
FY2024▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.5M
FY2021$5.7M
FY2022$4.3M
FY2023$3.4M
FY2024$3.8M
Expenses
$4.9M
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.6M
FY2021$3.3M
FY2022$3.7M
FY2023$4.7M
FY2024$4.9M
Net assets
$8.0M
FY2024▼ -12%
Tap a bar for its year
Net assets by fiscal year
FY2020$7.5M
FY2021$10.1M
FY2022$10.3M
FY2023$9.1M
FY2024$8.0M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $3.8M Management & general 5% · $228K Fundraising 17% · $841K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

19 people listed on the 990; $503K paid to officers and key staff.

Part VII, Section A · reportable compensation
$159,448Pt VII · Sec A
Nursing Director
$136,278Pt VII · Sec A
Director of Camp
$113,602Pt VII · Sec A
CEO (thru 01/2024)
$93,750Pt VII · Sec A
Board President
$0Pt VII · Sec A
Board Vice President
$0Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Board Treasurer
$0Pt VII · Sec A

Dan Worra’s $159K as CEO is at the 71st percentile of top reported officer pay among 1552 $1–10M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Jay Henningsen$93,750$227,416$238,895$223,292$230,862
Dan Worra$159,448————
Jennifer Shaw$136,278————
Amy Murray———$48,815$127,616
Michelle Deacon—$111,531$114,420——
Elicia Giffin$113,602————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides free, fun camp experiences for children with serious medical conditions.

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Provided by the organization

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1 program · $3.8M · in their own filed words · FY2024
01

Camp korey provides free, year-round programming to children diagnosed with over 90 life-altering medical conditions. Since our founding we have served over 50,000 campers and families. In 2024, camp korey brought confidence, friendship, and joy to more than 3,000 campers and their family members from six states.

$3.8Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$25K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$3.8M
Ln 12
Gifts and grantsLn 1h$3.8M
Investment incomeLn 3$215K
Fees for servicesLn 2g$60K
Money outPt IX
$4.9M
Ln 25
Programscol B$3.8M
Managementcol C$228K
Fundraisingcol D$841K
Owns and owesPt X
$8.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.6M
Total assetsLn 16$16.8M
LiabilitiesLn 26$8.7M
PeoplePt VI, VII
19
listed · VII A
PaidVII A4
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.8M
Government grantsLn 1e$135K
Noncash giftsLn 1g$242K
Fundraising eventsLn 1c$1.8M
Fees for servicesLn 2g$60K
Investment incomeLn 3$215K
Gains on assetsLn 7$20K
Total revenueLn 12$3.8M
Assets in detailPt X, end of year
CashLn 1$52K
SavingsLn 2$1.5M
Cash and savings togetherLn 1–2$1.6M
InvestmentsLn 11–13$1.2M
Land, buildings, equipmentLn 10c$13.7M
Total assetsLn 16$16.8M
LiabilitiesLn 26$8.7M
Net assetsLn 32$8.0M
OperationsPt I, VI
EmployeesI 550
VolunteersI 61,050
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$2.4M$1.6M
InvestmentsLn 11–13$1.4M$1.2M
Land, buildings, equipmentLn 10c$14.0M$13.7M
Total assetsLn 16$18.3M$16.8M
LiabilitiesLn 26$9.2M$8.7M
Net assetsLn 32$9.1M$8.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$265K$239K$21K$5K
Other salaries and wagesLn 7$2.0M$1.4M$34K$566K
Pension plan contributionsLn 8$42K$29K$712$11K
Other employee benefitsLn 9$160K$99K$5K$56K
Payroll taxesLn 10$232K$169K$5K$58K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$40K$40K
Investment management feesLn 11f$12K$12K
Advertising and promotionLn 12$3K$2K$251$458
Office expensesLn 13$79K$61K$6K$11K
Information technologyLn 14$83K$64K$7K$12K
OccupancyLn 16$302K$288K$3K$11K
TravelLn 17$62K$48K$5K$9K
Conferences, conventions and meetingsLn 19$14K$11K$1K$2K
InterestLn 20$506K$379K$66K$61K
Depreciation, depletion and amortizationLn 22$587K$569K$4K$14K
InsuranceLn 23$148K$114K$12K$21K
Other expenses (24a–d)Ln 24$151K$149K$91$2K
All other expensesLn 24e$162K$161K$2K
Total functional expensesLn 25$4.9M$3.8M$228K$841K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $3.8M$4.9M−$1.1M$8.0M 990 PDF
FY2023 $3.4M$4.7M−$1.3M$9.1M 990 PDF
FY2022 $4.3M$3.7M$552K$10.3M 990 PDF
FY2021 $5.7M$3.3M$2.4M$10.1M 990 PDF
FY2020 $3.5M$2.6M$843K$7.5M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash J · Pay O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $3,774,697 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,328,533$3,829,807
I-9 Program service revenuePrior year $0$59,755
I-10 Investment incomePrior year $131,642$214,614
I-11 Other revenuePrior year −$104,996−$329,479
I-12 Total revenuePrior year $3,355,179$3,774,697
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,700,151$2,739,616
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,964,415$2,154,993
I-18 Total expensesPrior year $4,664,566$4,894,609
I-19 Revenue less expensesPrior year −$1,309,387−$1,119,912
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $3,774,697 across 11 lines filed
Lines not itemized here account for $17,925 of total revenue; see the IRS return.
VIII-1c Fundraising events$1,826,000
VIII-1e Government grants$135,000
VIII-1f All other contributions, gifts and grants$1,868,807
VIII-1g Noncash contributions (included above)$242,136
VIII-1h Total contributions, gifts and grants$3,829,807
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $59,755$59,755
VIII-3 Investment incomeExcluded from tax $194,754$194,754
VIII-7 Net gain or loss on sales of assetsExcluded from tax $19,860$19,860
VIII-8 Net income from fundraising eventsExcluded from tax −$347,633−$347,633
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $229$229
VIII-12 Total revenueRelated to mission $59,755 · Unrelated business $0 · Excluded from tax −$114,865$3,774,697
Part IX · Statement of functional expenses $4,894,609 across 19 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $238,523 · Management $21,202 · Fundraising $5,301$265,026
IX-7 Other salaries and wagesPrograms $1,440,921 · Management $33,868 · Fundraising $566,401$2,041,190
IX-8 Pension plan contributionsPrograms $29,450 · Management $712 · Fundraising $11,463$41,625
IX-9 Other employee benefitsPrograms $99,075 · Management $4,852 · Fundraising $56,148$160,075
IX-10 Payroll taxesPrograms $168,773 · Management $5,011 · Fundraising $57,916$231,700
IX-11b Legal feesManagement $5,231$5,231
IX-11c Accounting feesManagement $40,500$40,500
IX-11f Investment management feesManagement $12,478$12,478
IX-12 Advertising and promotionPrograms $2,448 · Management $251 · Fundraising $458$3,157
IX-13 Office expensesPrograms $61,206 · Management $6,262 · Fundraising $11,454$78,922
IX-14 Information technologyPrograms $64,309 · Management $6,580 · Fundraising $12,035$82,924
IX-16 OccupancyPrograms $288,280 · Management $2,504 · Fundraising $10,888$301,672
IX-17 TravelPrograms $48,420 · Management $4,954 · Fundraising $9,061$62,435
IX-19 Conferences, conventions and meetingsPrograms $11,073 · Management $1,133 · Fundraising $2,072$14,278
IX-20 InterestPrograms $379,405 · Management $65,763 · Fundraising $60,705$505,873
IX-22 Depreciation, depletion and amortizationPrograms $569,351 · Management $3,700 · Fundraising $13,733$586,784
IX-23 InsurancePrograms $114,413 · Management $11,706 · Fundraising $21,411$147,530
IX-24 Other expenses (24a–d)Programs $149,188 · Management $91 · Fundraising $1,600$150,879
IX-24e All other expensesPrograms $160,677 · Management $1,653$162,330
IX-25 Total functional expensesPrograms $3,825,512 · Management $228,451 · Fundraising $840,646$4,894,609
Part X · Balance sheet $16,760,926 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $2,417,560$51,828
X-2 Savings and temporary cash investmentsStart of year $20,010$1,527,382
X-3 Pledges and grants receivableStart of year $316,235$145,396
X-4 Accounts receivableStart of year $458$0
X-9 Prepaid expenses and deferred chargesStart of year $155,351$163,085
X-10c Land, buildings and equipment, netStart of year $14,014,966$13,670,068
X-11 Publicly traded securitiesStart of year $1,376,833$1,203,167
X-16 Total assetsStart of year $18,301,413$16,760,926
X-17 Accounts payable and accrued expensesStart of year $355,486$173,279
X-19 Deferred revenueStart of year $0$44,747
X-20 Tax-exempt bond liabilitiesStart of year $2,933,625$2,728,486
X-25 Other liabilitiesStart of year $3,901$0
X-26 Total liabilitiesStart of year $9,164,893$8,713,170
X-27 Net assets without donor restrictionsStart of year $6,387,404$6,210,506
X-28 Net assets with donor restrictionsStart of year $2,749,116$1,837,250
X-32 Total net assets or fund balancesStart of year $9,136,520$8,047,756
X-33 Total liabilities and net assetsStart of year $18,301,413$16,760,926
Part XI · Reconciliation of net assets $8,047,756 net assets at year end
XI-1 Total revenue$3,774,697
XI-2 Total expenses$4,894,609
XI-3 Revenue less expenses−$1,119,912
XI-4 Net assets at start of year$9,136,520
XI-5 Net unrealized gains (losses) on investments$31,148
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,047,756

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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