Camp Rosenbaum Fund

IRS exemption revoked

Portland, OR501(c)(3)Youth DevelopmentEIN 93-1263998Revenue $208K in FY2022

On file with the IRScamprosenbaum.org14912 Ne Airport Way, 97230-5089 · Portland, ORTax-exempt since Jul 1999Publicly supported charity — 170(b)(1)(A)(vi)

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To provide youth development and citizenship Camp for 9-11 year old children from low income housing authority properties in oregon and sw washington, emphasizing anti-drug and anti-gang education.

48¢ of each $1 spent went to programs.
Run by 89 volunteers and 2 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $29K a year · 14% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
48%
of spending
Concern: 48% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$44K
to officers and key staff · 23% of spending
Top officer’s pay lower than 66% of similar orgs
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $33K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
22
of 23 voting members
Looks good: 22 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$208K
-0.6% vs prior year
Spent
$194K
To programs
48%
Net assets
$856K
By yearFY2020–FY2022
Revenue
$208K
FY2022▼ -0.6%
Tap a bar for its year
Revenue by fiscal year
FY2020$209K
FY2022$208K
Expenses
$194K
FY2022▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$166K
FY2022$194K
Net assets
$856K
FY2022▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2020$987K
FY2022$856K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on May 15, 2026

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022. IRS ruling in Jul 1999.

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

Where the money goes

48 cents of each dollar spent went to programs.

Program services 48% · $93K Management & general 52% · $101K

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

24 people listed on the 990; $44K paid to officers and key staff.

Part VII, Section A · reportable compensation
Program Dir
$44,191Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Crystal Kroeller’s $44K as Program Dir is at the 34th percentile of top reported officer pay among 1993 $100K–1M 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 · 2 named individuals · Part VII

NameFY2022FY2020
Melissa Sonsalla—$70,129
Crystal Kroeller$44,191—

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 Rosenbaum Fund 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

Offers youth development and anti-drug camps for low-income children in Oregon and SW Washington.

Provided by the organization

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1 program · $93K · in their own filed words · FY2022
01

2022 Camp Rosenbaum Fund UpdateWere Back!Thank you from the bottom of our hearts for your role in helping Camp Rosenbaum have such a successful 2022 and make the summer all about the kids!As you know, 2020 and 2021 provided extreme challenges for Camp Rosenbaum and serving local low-income youth in Oregon and SW Washington but Camp…

$93Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$33K
Grants paid · 1 grant · $10K · 2022–2022

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$208K
Ln 12
Other incomeLn 4–11$66K
Investment incomeLn 3$66K
Gifts and grantsLn 1h$56K
Money outPt IX
$194K
Ln 25
Programscol B$93K
Managementcol C$101K
Owns and owesPt X
$856K
net assets · Ln 32
Cash and savingsLn 1–2$72K
Total assetsLn 16$859K
LiabilitiesLn 26$3K
PeoplePt VI, VII
24
listed · VII A
PaidVII A1
Voting boardVI 1a23
IndependentVI 1b22
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$56K
Fees for servicesLn 2g$20K
Investment incomeLn 3$66K
Other incomeLn 4–11$66K
Gains on assetsLn 7$33K
Total revenueLn 12$208K
Assets in detailPt X, end of year
CashLn 1$72K
SavingsLn 2$0
Cash and savings togetherLn 1–2$72K
InvestmentsLn 11–13$788K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$859K
LiabilitiesLn 26$3K
Net assetsLn 32$856K
OperationsPt I, VI
EmployeesI 52
VolunteersI 689
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$61K$72K
InvestmentsLn 11–13$990K$788K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$1.1M$859K
LiabilitiesLn 26$2K$3K
Net assetsLn 32$1.0M$856K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$10K$10K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$44K$44K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$12K$12K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$29K$29K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$7K$7K
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$87$87
Information technologyLn 14$1K$1K
RoyaltiesLn 15$0
OccupancyLn 16$1K$1K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$2K$677$827
Other expenses (24a–d)Ln 24$83K$82K$601
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$194K$93K$101K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $208K$194K$14K$856K 990 PDF
FY2021 Not on file
FY2020 $209K$166K$44K$987K 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 FY2022 990 (6 parts)
Part I · Summary $207,931 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $86,260$55,691
I-9 Program service revenue$20,289
I-10 Investment incomePrior year $66,050$65,744
I-11 Other revenuePrior year −$17,688$66,207
I-12 Total revenuePrior year $134,622$207,931
I-13 Grants and similar amounts paid$10,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $78,762$85,094
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $28,051$99,082
I-18 Total expensesPrior year $106,813$194,176
I-19 Revenue less expensesPrior year $27,809$13,755
Part VI · Governance 22 of 23 board members independent, 3 to look at
VI-1a Voting members of the governing body23
VI-1b Independent voting members22
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 $207,931 across 9 lines filed
VIII-1f All other contributions, gifts and grants$55,691
VIII-1h Total contributions, gifts and grants$55,691
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $20,289$20,289
VIII-3 Investment incomeExcluded from tax $33,154$33,154
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $32,590$32,590
VIII-8 Net income from fundraising eventsExcluded from tax $66,207$66,207
VIII-12 Total revenueRelated to mission $52,879 · Excluded from tax $99,361$207,931
Part IX · Statement of functional expenses $194,176 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $10,000$10,000
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $44,191$44,191
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesManagement $12,080$12,080
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesManagement $28,823$28,823
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,325$1,325
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $7,071$7,071
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $87$87
IX-14 Information technologyManagement $1,214$1,214
IX-15 Royalties$0
IX-16 OccupancyManagement $1,228$1,228
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $677 · Management $827$1,504
IX-24 Other expenses (24a–d)Programs $82,254 · Management $601$82,855
IX-24e All other expensesManagement $3,798$3,798
IX-25 Total functional expensesPrograms $92,931 · Management $101,245 · Fundraising $0$194,176
Part X · Balance sheet $859,448 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $60,544$71,706
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securitiesStart of year $989,960$787,742
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $1,050,504$859,448
X-17 Accounts payable and accrued expensesStart of year $920$989
X-25 Other liabilitiesStart of year $1,247$2,230
X-26 Total liabilitiesStart of year $2,167$3,219
X-32 Total net assets or fund balancesStart of year $1,048,337$856,229
X-33 Total liabilities and net assetsStart of year $1,050,504$859,448
Part XI · Reconciliation of net assets $856,229 net assets at year end
XI-1 Total revenue$207,931
XI-2 Total expenses$194,176
XI-3 Revenue less expenses$13,755
XI-4 Net assets at start of year$1,048,337
XI-5 Net unrealized gains (losses) on investments−$205,863
XI-10 Net assets at end of year$856,229

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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