Camp Fire Samish EIN 91-0600598 Form 990 (PDF) Claim this org

Camp Fire Samish FY2021 filing

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Develops caring, confident youth and future leaders through supportive programs. For fiscal year 2021 it reported $750K in revenue, $602K in expenses, and $949K in net assets.Pt I

Type
Public charity (501(c)(3)) · Youth Development
Location
Bellingham, WA
Website
www.campfiresamish.org
Filings
5 on file (2020–2021)
Revenue
$750KFY2021
Expenses
$602K
Net assets
$949K
People
13
Filings
5
Updates
0
More identity details & actions ⌄
EIN  91-0600598 Public charity (501(c)(3)) Bellingham, WA
Form 990 (PDF)
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →
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Size
$1–10M
What they do
Develops caring, confident youth and future leaders through supportive programs.
Leadership
Erin Walker · CEO · $72K
Money in and out
$750K revenue, $602K expenses
Bottom line
76% program efficiency
Where the money goes · FY2021
Total revenue
$750K
Pt VIII · Ln 12
Total expenses
$602K
Pt IX · Ln 25
Net assets
$949K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $148K
Where spending went · Part IX cols B–D
Program services $0.76 Management & general $0.12 Fundraising $0.12
Program efficiency
76%
of spending reaches programs
Operating runway
9.5mo
months of highly liquid reserves at operating expense rate
Surplus margin
+20%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2021 · Form 990
Revenue
$750K
FY2021▲ +236%
Expenses
$602K
FY2021▲ +48%
Total assets
$1.6M
FY2021▲ +38%
Total liabilities
$640K
FY2021▲ +82%
Total revenue
$750K
Pt VIII · Ln 12
Total expenses
$602K
Pt IX · Ln 25
Net assets
$949K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$148K
Total assetsPt X · Ln 16$1.6M
Program-expense ratioPt IX · col B76%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

2 program services account for $457K of program spending, described in the organization's own filed words · FY2021.
01

Camps and outdoor educationresident camp campers learn how to interact and become part of a community by planning their own program at their developmental level. They build self esteem and confidence with challenge activities, archery, climbing walls, canoes, outdoor living, and much more.

$457Kprogram expense
02

Teen service and leadershipteens are empowered to become leaders in their community and prepared for wherever their future will take them. Teen programs offer advanced leadership and skill-building, and are great for individuals, clubs, or groups.

Pt IX · col B

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCamp Fire Samish
EINHdr · item D91-0600598
Principal addressHdr · item CBellingham, WA
WebsiteHdr · item Jwww.campfiresamish.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFYouth Development (O43Z)
Ruling yearIRS BMFMar 1958

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$72,098Pt VII · Sec A
Vice President (thru April 2021)
$0Pt VII · Sec A
Treasurer (thru April 2021)
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
President
$0Pt VII · Sec A
President (thru April 2021)
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A

Marcus Roskamp’s $93K as Executive Director is at the 21st percentile of top reported officer pay among 1547 $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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Marcus Roskamp$92,650$40,412
Erin Walker$90,506$72,098$69,497
Kathryn Deshaies$74,433$62,496

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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Statement of Revenue

Part VIII
Program service revenue$426K · 57%
Contributions & grants$306K · 41%
Other revenue$19K · 2%
Program service revenue57%$426K
Contributions & grants41%$306K
Other revenue2%$19K
Investment income$125
— government grantsLn 1e$220K
Total revenueLn 12$750K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.76 Management & general $0.12 Fundraising $0.12
Program services76%$457K
Management & general12%$75K
Fundraising12%$70K
Total functional expensesLn 25$602K

Balance Sheet

Part X · end of year
CashLn 1$468K
Total assetsLn 16$1.6M
Total liabilitiesLn 26$640K
Total net assetsLn 32$949K
Months of cash on handcomputed9.3

Financial Metrics

Form 990 · FY2021 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $468K · Operating expenses (Pt IX) $602K · Less non-cash grants $8K · Cash operating expenses/yr $594K
9.5 months
Where the money goes
Program services
Program services $457K · Total expenses $602K
76%
Management & General
Management & general $75K · Total expenses $602K
12%
Fundraising
Fundraising $70K · Total expenses $602K
12%
Cost to raise $1
Fundraising expense (2-yr avg) $51K · Solicited contributions (2-yr avg) $102K
$0.50 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $306K · Total revenue $750K
41%
Government reliance
Government grants $220K · Total revenue $750K
29%
Earned-income share
Program service revenue $426K · Total revenue $750K
57%
Investment reliance
Investment income $125 · Total revenue $750K
+0.02%
Program self-sufficiency
Program service revenue $426K · Total expenses $602K
71%
Growth & trend
Revenue growth (YoY)
This year $750K · Prior year $223K
+236%
Net-asset trend (YoY)
End of year $949K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $750K · Expenses $602K
+20%
Liabilities-to-Assets
Total liabilities — · Total assets $1.6M
Net-asset ratio
Net assets $949K · Total assets $1.6M
60%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.6M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Erin Walker · Reported title CEO · Highest reported compensation $72K · Total expenses $602K
12%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $280K · Total expenses $602K
46%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 76%
Overhead ratio 12%
Fundraising cost ratio 23%
Revenue growth 236%
Accounting fee ratio 0.3%

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 · FY2024
Camp FireFY2024$16K
Total grants receivedfrom 3 funders$46K
See all 3 funders →

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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)$1.2M revenue · ⤓ 990 PDF
FY2023$909K revenue · ⤓ 990 PDF
FY2022$859K revenue · ⤓ 990 PDF
FY2021$750K revenue · viewing · ⤓ 990 PDF
FY2020$223K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2021IRS
Classification, formation year, addressIRS Business Master File
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