The mission of Camp Capella is to enhance the quality of life for children and adults with disabilities by providing accessible recreational learning experiences, primarily through a lake-front summer Camp experience.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$64K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $114K a year · 25% of revenue · last 5 filings
Looks good: a surplus in 5 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
$64K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
33 mo
of spending, in cash
Looks good: 33.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $5K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1K
0.07% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$475K
-12% vs prior year
Spent
$331K
To programs
78%
Net assets
$1.8M
By yearFY2020–FY2025
Revenue
$475K
FY2023▼ -12%
Tap a bar for its year
Revenue by fiscal year
FY2020$268K
FY2022$537K
FY2023$475K
FY2024$497K
FY2025$492K
Expenses
$331K
FY2023▲ +14%
Tap a bar for its year
Expenses by fiscal year
FY2020$207K
FY2022$291K
FY2023$331K
FY2024$409K
FY2025$464K
Net assets
$1.8M
FY2023▲ +9%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2022$1.7M
FY2023$1.8M
FY2024$1.9M
FY2025$1.9M

From the FY2023 Form 990 (year ending September 2023) · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2009.

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% · $258K Management & general 12% · $40K Fundraising 10% · $33K

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

12 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Executive Di
$63,670Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Melanie Dresser’s $81K as Executive Di is at the 72nd percentile of top reported officer pay among 2167 $100K–1M human services 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2020
Melanie Dresser$81,325$77,885$63,670$59,650—
Harvey Chesley————$53,580
Heidi Riggs————$42,580

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.

See Camp Capella INC executive salaries →

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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 accessible summer camp experiences for children and adults with disabilities.

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Provided by the organization

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1 program · $258K · in their own filed words · FY2022
01

Recreational and educational experiences for persons with disabilities at summer camp

$258Kprogram 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

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$475K
Ln 12
Gifts and grantsLn 1h$308K
Fees for servicesLn 2g$104K
Investment incomeLn 3$36K
Money outPt IX
$331K
Ln 25
Programscol B$258K
Managementcol C$40K
Fundraisingcol D$33K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$921K
Total assetsLn 16$1.8M
LiabilitiesLn 26$1K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$308K
Fundraising eventsLn 1c$71K
Fees for servicesLn 2g$104K
Investment incomeLn 3$36K
Other incomeLn 4–11$26K
Total revenueLn 12$475K
Assets in detailPt X, end of year
CashLn 1$87K
SavingsLn 2$834K
Cash and savings togetherLn 1–2$921K
InvestmentsLn 11–13$223K
Land, buildings, equipmentLn 10c$658K
Total assetsLn 16$1.8M
LiabilitiesLn 26$1K
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 521
VolunteersI 675
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$801K$921K
InvestmentsLn 11–13$212K$223K
Land, buildings, equipmentLn 10c$642K$658K
Total assetsLn 16$1.7M$1.8M
LiabilitiesLn 26$1K$1K
Net assetsLn 32$1.7M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$64K$21K$21K$21K
Other salaries and wagesLn 7$132K$123K$5K$5K
Other employee benefitsLn 9$6K$4K$780$780
Payroll taxesLn 10$15K$11K$2K$2K
Management feesLn 11a$1K$1K
Other fees for servicesLn 11g$1K$1K$189$189
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$6K$5K$820$820
Information technologyLn 14$1K$1K$184$184
OccupancyLn 16$8K$8K
TravelLn 17$4K$3K$494$494
Conferences, conventions and meetingsLn 19$2K$2K
Depreciation, depletion and amortizationLn 22$27K$27K
InsuranceLn 23$15K$10K$4K$2K
Other expenses (24a–d)Ln 24$28K$28K
All other expensesLn 24e$12K$8K$3K$854
Total functional expensesLn 25$331K$258K$40K$33K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $492K$464K$27K$1.9M 990 PDF
FY2024 $497K$409K$88K$1.9M 990 PDF
FY2023 Viewing $475K$331K$145K$1.8M 990 PDF
FY2022 $537K$291K$246K$1.7M 990 PDF
FY2021 Not on file
FY2020 $268K$207K$62K$1.2M 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 O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $475,245 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $390,624$308,181
I-9 Program service revenuePrior year $100,729$104,293
I-10 Investment incomePrior year $10,351$36,355
I-11 Other revenuePrior year $35,647$26,416
I-12 Total revenuePrior year $537,351$475,245
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $182,863$216,932
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $108,000$113,698
I-18 Total expensesPrior year $290,863$330,630
I-19 Revenue less expensesPrior year $246,488$144,615
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $475,245 across 9 lines filed
Lines not itemized here account for $698 of total revenue; see the IRS return.
VIII-1c Fundraising events$70,812
VIII-1f All other contributions, gifts and grants$237,369
VIII-1h Total contributions, gifts and grants$308,181
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $104,293$104,293
VIII-3 Investment incomeExcluded from tax $36,355$36,355
VIII-6 Net rental income or lossExcluded from tax $8,480$8,480
VIII-8 Net income from fundraising eventsExcluded from tax $16,562$16,562
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $676$676
VIII-12 Total revenueRelated to mission $105,667 · Excluded from tax $61,397$475,245
Part IX · Statement of functional expenses $330,630 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $21,223 · Management $21,224 · Fundraising $21,223$63,670
IX-7 Other salaries and wagesPrograms $122,548 · Management $4,733 · Fundraising $4,594$131,875
IX-9 Other employee benefitsPrograms $4,440 · Management $780 · Fundraising $780$6,000
IX-10 Payroll taxesPrograms $11,387 · Management $2,000 · Fundraising $2,000$15,387
IX-11a Management feesManagement $1,455$1,455
IX-11g Other fees for servicesPrograms $1,078 · Management $189 · Fundraising $189$1,456
IX-12 Advertising and promotionPrograms $6,615$6,615
IX-13 Office expensesPrograms $4,667 · Management $820 · Fundraising $820$6,307
IX-14 Information technologyPrograms $1,051 · Management $184 · Fundraising $184$1,419
IX-16 OccupancyPrograms $7,658$7,658
IX-17 TravelPrograms $2,813 · Management $494 · Fundraising $494$3,801
IX-19 Conferences, conventions and meetingsManagement $1,500$1,500
IX-22 Depreciation, depletion and amortizationPrograms $27,467$27,467
IX-23 InsurancePrograms $10,063 · Management $3,575 · Fundraising $1,768$15,406
IX-24 Other expenses (24a–d)Programs $28,500$28,500
IX-24e All other expensesPrograms $8,183 · Management $3,077 · Fundraising $854$12,114
IX-25 Total functional expensesPrograms $257,693 · Management $40,031 · Fundraising $32,906$330,630
Part X · Balance sheet $1,802,835 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $207,986$87,260
X-2 Savings and temporary cash investmentsStart of year $592,901$833,675
X-4 Accounts receivableStart of year $1,120$640
X-10c Land, buildings and equipment, netStart of year $642,206$657,803
X-11 Publicly traded securitiesStart of year $211,757$223,457
X-16 Total assetsStart of year $1,655,970$1,802,835
X-25 Other liabilitiesStart of year $1,264$1,264
X-26 Total liabilitiesStart of year $1,264$1,264
X-27 Net assets without donor restrictionsStart of year $1,623,596$1,770,461
X-28 Net assets with donor restrictionsStart of year $31,110$31,110
X-32 Total net assets or fund balancesStart of year $1,654,706$1,801,571
X-33 Total liabilities and net assetsStart of year $1,655,970$1,802,835
Part XI · Reconciliation of net assets $1,801,571 net assets at year end
XI-1 Total revenue$475,245
XI-2 Total expenses$330,630
XI-3 Revenue less expenses$144,615
XI-4 Net assets at start of year$1,654,706
XI-5 Net unrealized gains (losses) on investments$2,250
XI-10 Net assets at end of year$1,801,571

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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