Camp Fire Columbia FY2024 filing

Tax-deductible

Portland, OR501(c)(3)Since 1928EIN 93-0386901

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To build lasting, equitable, and caring relationships with nature, others, and ourselves.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
$115K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
2 of 5
filings with a surplus
Average surplus $64K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$115K
to officers and key staff · 1% of spending
Looks good: pay to officers and key staff is 1% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
11
named funders · $261K
Looks good: 11 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5.1M
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$8.5M
+6% vs prior year
Spent
$9.1M
To programs
85%
Net assets
$5.7M
By yearFY2020–FY2024
Revenue
$8.5M
FY2024▲ +6%
Revenue by fiscal year
FY2020$5.3M
FY2021$3.1M
FY2022$9.4M
FY2023$8.0M
FY2024$8.5M
FY2024$4.4M
Expenses
$9.1M
FY2024▼ -4%
Expenses by fiscal year
FY2020$5.2M
FY2021$3.3M
FY2022$7.0M
FY2023$9.4M
FY2024$9.1M
FY2024$5.2M
Net assets
$5.7M
FY2024▼ -4%
Net assets by fiscal year
FY2020$4.7M
FY2021$5.0M
FY2022$7.1M
FY2023$5.9M
FY2024$5.7M
FY2024$4.8M

From the FY2024 Form 990 (year ending June 2024) · 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 Mar 1958.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $7.7M Management & general 11% · $960K Fundraising 4% · $401K

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

13 people listed on the 990; $115K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Past Executive Director
$114,785Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Joshua Todd$80,242$114,785$131,004$128,514$78,700—
Emily Gilliland—————$128,040
Donna Carver—————$92,821
Miles Uchida——$92,092$91,708$39,766—
Karen Hill$70,800—————

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps young people discover their passions, express themselves, and find their identity.

Provided by the organization

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2 program services account for $7.7M of program spending, described in the organization's own filed words · FY2023.
01

School Based Programs

Camp fire's school based programs partner with schools and families to strengthen student achievement and help youth build assets that lead to success in school, community, and in life. In 2023-24 our school based programs served nearly 1,600 youth at 24 schools through before-school, in-school, after school and summer programs in…

$5.2Mprogram expense
02

Camp Programs

In 2023-24 camp fire columbia's camp namanu overnight camps served more than 1,500 youth grades k-12 during eight weeks of summer programming designed to immerse youth in unique hands-on experiences that keep them engaged, exploring and learning during out-of-school months.

$2.5Mprogram expense

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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 · FY2024
See all 11 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$8.5M
Ln 12
Fees for servicesLn 2g$5.0M
Gifts and grantsLn 1h$3.2M
Other incomeLn 4–11$282K
Money outPt IX
$9.1M
Ln 25
Programscol B$7.7M
Managementcol C$960K
Fundraisingcol D$401K
Owns and owesPt X
$5.7M
net assets · Ln 32
Cash and savingsLn 1–2$389K
Total assetsLn 16$10.8M
LiabilitiesLn 26$5.1M
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.2M
Government grantsLn 1e$1.8M
Noncash giftsLn 1g$926
Fundraising eventsLn 1c$124K
Fees for servicesLn 2g$5.0M
Investment incomeLn 3$56K
Other incomeLn 4–11$282K
Total revenueLn 12$8.5M
Assets in detailPt X, end of year
CashLn 1$389K
Cash and savings togetherLn 1–2$389K
InvestmentsLn 11–13$1.8M
Land, buildings, equipmentLn 10c$7.3M
Other assetsLn 15$681K
Total assetsLn 16$10.8M
LiabilitiesLn 26$5.1M
Net assetsLn 32$5.7M
OperationsPt I, VI
EmployeesI 5261
VolunteersI 6100
Fiscal year endsHeaderJune
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$35K$389K
InvestmentsLn 11–13$2.2M$1.8M
Land, buildings, equipmentLn 10c$6.6M$7.3M
Total assetsLn 16$10.5M$10.8M
LiabilitiesLn 26$4.6M$5.1M
Net assetsLn 32$5.9M$5.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$124K$31K$93K
Other salaries and wagesLn 7$5.2M$4.7M$329K$184K
Pension plan contributionsLn 8$127K$115K$8K$4K
Other employee benefitsLn 9$580K$517K$38K$25K
Payroll taxesLn 10$480K$423K$32K$24K
Other fees for servicesLn 11g$489K$243K$206K$39K
Office expensesLn 13$14K$9K$399$5K
OccupancyLn 16$289K$258K$18K$13K
Conferences, conventions and meetingsLn 19$30K$26K$3K$627
InterestLn 20$103K$103K
Payments to affiliatesLn 21$77K$77K
Depreciation, depletion and amortizationLn 22$508K$445K$63K$384
InsuranceLn 23$73K$65K$6K$3K
Other expenses (24a–d)Ln 24$914K$798K$114K$2K
All other expensesLn 24e$93K$78K$9K$6K
Total functional expensesLn 25$9.1M$7.7M$960K$401K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Viewing $8.5M$9.1M−$537K$5.7M 990 PDF
FY2023 $8.0M$9.4M−$1.4M$5.9M 990 PDF
FY2022 $9.4M$7.0M$2.3M$7.1M 990 PDF
FY2021 $3.1M$3.3M−$202K$5.0M 990 PDF
FY2020 $5.3M$5.2M$99K$4.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $8,540,194 across 11 lines filed
Lines not itemized here account for $20,119 of total revenue; see the IRS return.
VIII-1c Fundraising events$123,506
VIII-1d Related organizations$41,784
VIII-1e Government grants$1,819,775
VIII-1f All other contributions, gifts and grants$1,169,354
VIII-1g Noncash contributions (included above)$926
VIII-1h Total contributions, gifts and grants$3,154,419
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $5,047,453$5,047,453
VIII-3 Investment incomeExcluded from tax $56,043$56,043
VIII-8 Net income from fundraising eventsExcluded from tax −$85,234−$85,234
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $347,394$347,394
VIII-12 Total revenueRelated to mission $5,047,453 · Unrelated business $0 · Excluded from tax $338,322$8,540,194
Part IX · Statement of functional expenses $9,076,936 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $30,937 · Fundraising $92,811$123,748
IX-7 Other salaries and wagesPrograms $4,663,095 · Management $329,043 · Fundraising $184,422$5,176,560
IX-8 Pension plan contributionsPrograms $114,863 · Management $7,952 · Fundraising $4,083$126,898
IX-9 Other employee benefitsPrograms $516,979 · Management $38,126 · Fundraising $25,384$580,489
IX-10 Payroll taxesPrograms $422,844 · Management $32,427 · Fundraising $24,493$479,764
IX-11g Other fees for servicesPrograms $243,211 · Management $206,133 · Fundraising $39,293$488,637
IX-13 Office expensesPrograms $8,822 · Management $399 · Fundraising $5,120$14,341
IX-16 OccupancyPrograms $257,627 · Management $17,813 · Fundraising $13,227$288,667
IX-19 Conferences, conventions and meetingsPrograms $26,352 · Management $2,543 · Fundraising $627$29,522
IX-20 InterestManagement $102,509$102,509
IX-21 Payments to affiliatesPrograms $77,181$77,181
IX-22 Depreciation, depletion and amortizationPrograms $444,847 · Management $62,539 · Fundraising $384$507,770
IX-23 InsurancePrograms $64,536 · Management $5,964 · Fundraising $2,635$73,135
IX-24 Other expenses (24a–d)Programs $797,661 · Management $114,445 · Fundraising $2,351$914,457
IX-24e All other expensesPrograms $77,997 · Management $8,951 · Fundraising $6,310$93,258
IX-25 Total functional expensesPrograms $7,716,015 · Management $959,781 · Fundraising $401,140$9,076,936
Part X · Balance sheet $10,799,486 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $34,898$388,614
X-3 Pledges and grants receivableStart of year $83,500$28,504
X-4 Accounts receivableStart of year $1,186,122$397,257
X-8 Inventories for sale or useStart of year $31,066$51,613
X-9 Prepaid expenses and deferred chargesStart of year $55,672$67,454
X-10c Land, buildings and equipment, netStart of year $6,607,193$7,346,790
X-11 Publicly traded securitiesStart of year $2,194,975$1,832,532
X-12 Other securitiesStart of year $9,151$5,791
X-15 Other assetsStart of year $290,216$680,931
X-16 Total assetsStart of year $10,492,793$10,799,486
X-17 Accounts payable and accrued expensesStart of year $1,368,274$758,260
X-19 Deferred revenueStart of year $846,172$971,337
X-25 Other liabilitiesStart of year $393,149$807,530
X-26 Total liabilitiesStart of year $4,608,680$5,138,729
X-27 Net assets without donor restrictionsStart of year $4,527,106$5,001,980
X-28 Net assets with donor restrictionsStart of year $1,357,007$658,777
X-32 Total net assets or fund balancesStart of year $5,884,113$5,660,757
X-33 Total liabilities and net assetsStart of year $10,492,793$10,799,486
Part XI · Reconciliation of net assets $5,660,757 net assets at year end
XI-1 Total revenue$8,540,194
XI-2 Total expenses$9,076,936
XI-3 Revenue less expenses−$536,742
XI-4 Net assets at start of year$5,884,113
XI-5 Net unrealized gains (losses) on investments$218,509
XI-6 Donated services and use of facilities$94,877
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,660,757

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

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