Camp Del Corazon FY2022 filing

Tax-deductible

N Hollywood, CA501(c)(3)Recreation & SportsEIN 95-4599670Revenue $541K in FY2022

On file with the IRScampdelcorazon.org11615 Hesby St, 91601-3620 · N Hollywood, CATax-exempt since Mar 1997Publicly supported charity — 170(b)(1)(A)(vi)

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Camp Del Corazon provides year-round experiential and educational opportunities for children, young adults, and families faced with the challenges of growing up and living with heart disease. Our primary program is a free-of-charge residential summer Camp experience for children ages 7 to 17. We also have our pace program for young adults with heart disease ages 18 to 25 who are going through transitional changes into adulthood. The pace program consists of weekend retreats with peers and mentors to address the issues of living as an adult with congenital heart disease. Lastly, we have our annual happy heart festival for families affected by chd, with more than 250 attendees annually.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$157K 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

FY2022 · 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
4 of 5
filings with a surplus
Average surplus $65K a year · 10% of revenue · last 5 filings
Fine: a surplus in 4 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
$157K
to officers and key staff · 29% of spending
Worth a look: pay to officers and key staff is 29% of spending; over 20%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 15.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
18
named funders · $198K
Looks good: 18 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$10K
0.5% 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
$541K
-26% vs prior year
Spent
$532K
To programs
78%
Net assets
$2.1M
By yearFY2020–FY2024
Revenue
$541K
FY2022▼ -26%
Tap a bar for its year
Revenue by fiscal year
FY2020$502K
FY2021$735K
FY2022$541K
FY2023$877K
FY2024$629K
Expenses
$532K
FY2022▼ -9%
Tap a bar for its year
Expenses by fiscal year
FY2020$411K
FY2021$585K
FY2022$532K
FY2023$674K
FY2024$754K
Net assets
$2.1M
FY2022▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.8M
FY2021$2.0M
FY2022$2.1M
FY2023$1.9M
FY2024$2.1M

From the FY2022 Form 990 (year ending October 2022) · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1997.

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% · $415K Management & general 11% · $58K Fundraising 11% · $59K

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; $157K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
VP/Executive Director
$82,650Pt VII · Sec A
Director Development/Opera
$73,957Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President/Medical Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Christal Endler’s $87K as VP/Executive Director is at the 88th percentile of top reported officer pay among 1017 $100K–1M recreation & sports 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

NameFY2024FY2023FY2022FY2021FY2020
Christal Endler$87,060$84,904$82,650$79,968$81,653
Kristina Wallace—$52,327$73,957$71,780$66,346

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

Programs and updates

Offers free summer camp and year-round programs for children and young adults with heart disease.

Provided by the organization

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3 programs · $415K · in their own filed words · FY2021
01

Largest Programs (camp)

Camp del corazon (cdc),is a residential summer camp in a medically safe environment for children with heart disease. We provide three 5-DAY camping sessions now accommodating 350 to 400 campers each year. Camp is free-of-charge to all campers. All programs are staffed entirely by volunteer doctors, nurses, and counselors.

$374Kprogram expense
02

Largest Programs (p.a.c.e.)

P.A.C.E. Is a year-round program for young adults, ages 18 to 25, who are living with heart disease and transitioning to adult cardiac care. The P.A.C.E. Program offers social and community building activities all year and culminates in a memorial day weekend retreat with peers and mentors to address the issues of living as an adult with…

$23Kprogram expense
03

Largest Programs (happy Heart Festival)

The edwards lifesciences camp del corazon happy heart festival is an educational symposium for families during heart month (february) that addresses the comprehensive needs of the heart patient.

$18Kprogram 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 · FY2024
See all 18 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$541K
Ln 12
Gifts and grantsLn 1h$784K
Fees for servicesLn 2g$17K
Investment incomeLn 3$13K
Money outPt IX
$532K
Ln 25
Programscol B$415K
Managementcol C$58K
Fundraisingcol D$59K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$695K
Total assetsLn 16$2.1M
LiabilitiesLn 26$10K
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$784K
Noncash giftsLn 1g$56K
Fundraising eventsLn 1c$534K
Fees for servicesLn 2g$17K
Investment incomeLn 3$13K
Gains on assetsLn 7−$14K
Total revenueLn 12$541K
Assets in detailPt X, end of year
CashLn 1$635K
SavingsLn 2$59K
Cash and savings togetherLn 1–2$695K
InvestmentsLn 11–13$1.3M
Land, buildings, equipmentLn 10c$43K
Other assetsLn 15$76K
Total assetsLn 16$2.1M
LiabilitiesLn 26$10K
Net assetsLn 32$2.1M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
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$784K$695K
InvestmentsLn 11–13$1.1M$1.3M
Land, buildings, equipmentLn 10c$68K$43K
Total assetsLn 16$2.1M$2.1M
LiabilitiesLn 26$84K$10K
Net assetsLn 32$2.0M$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$128K$79K$19K$29K
Other salaries and wagesLn 7$72K$58K$5K$8K
Payroll taxesLn 10$16K$13K$1K$2K
Accounting feesLn 11c$14K$11K$924$2K
Investment management feesLn 11f$7K$7K
Other fees for servicesLn 11g$12K$11K$982$787
Advertising and promotionLn 12$50$50
Office expensesLn 13$572$457$37$78
Information technologyLn 14$4K$3K$243$509
OccupancyLn 16$134K$120K$8K$6K
TravelLn 17$32K$30K$267$2K
Conferences, conventions and meetingsLn 19$10K$7K$2K$218
Depreciation, depletion and amortizationLn 22$36K$33K$2K$791
InsuranceLn 23$22K$14K$5K$2K
Other expenses (24a–d)Ln 24$39K$31K$4K$4K
All other expensesLn 24e$7K$3K$2K$2K
Total functional expensesLn 25$532K$415K$58K$59K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $629K$754K−$125K$2.1M 990 PDF
FY2023 $877K$674K$202K$1.9M 990 PDF
FY2022 Viewing $541K$532K$9K$2.1M 990 PDF
FY2021 $735K$585K$150K$2.0M 990 PDF
FY2020 $502K$411K$91K$1.8M 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 $540,981 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $868,708$784,053
I-9 Program service revenuePrior year $3,700$17,165
I-10 Investment incomePrior year $7,019$13,018
I-11 Other revenuePrior year −$144,799−$273,255
I-12 Total revenuePrior year $734,628$540,981
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 $215,217$215,073
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $369,615$317,354
I-18 Total expensesPrior year $584,832$532,427
I-19 Revenue less expensesPrior year $149,796$8,554
Part VI · Governance 11 of 11 board members independent, 4 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $540,981 across 10 lines filed
VIII-1a Federated campaigns$20,696
VIII-1c Fundraising events$534,175
VIII-1f All other contributions, gifts and grants$229,182
VIII-1g Noncash contributions (included above)$56,015
VIII-1h Total contributions, gifts and grants$784,053
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $17,165$17,165
VIII-3 Investment incomeExcluded from tax $26,882$26,882
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$13,864−$13,864
VIII-8 Net income from fundraising eventsExcluded from tax −$273,255−$273,255
VIII-12 Total revenueRelated to mission $17,165 · Unrelated business $0 · Excluded from tax −$260,237$540,981
Part IX · Statement of functional expenses $532,427 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $79,440 · Management $19,209 · Fundraising $29,222$127,871
IX-7 Other salaries and wagesPrograms $58,484 · Management $5,111 · Fundraising $7,920$71,515
IX-10 Payroll taxesPrograms $12,525 · Management $1,022 · Fundraising $2,140$15,687
IX-11c Accounting feesPrograms $11,321 · Management $924 · Fundraising $1,935$14,180
IX-11f Investment management feesManagement $6,872$6,872
IX-11g Other fees for servicesPrograms $10,609 · Management $982 · Fundraising $787$12,378
IX-12 Advertising and promotionPrograms $50$50
IX-13 Office expensesPrograms $457 · Management $37 · Fundraising $78$572
IX-14 Information technologyPrograms $2,981 · Management $243 · Fundraising $509$3,733
IX-16 OccupancyPrograms $120,434 · Management $7,964 · Fundraising $5,588$133,986
IX-17 TravelPrograms $29,680 · Management $267 · Fundraising $1,937$31,884
IX-19 Conferences, conventions and meetingsPrograms $7,430 · Management $2,250 · Fundraising $218$9,898
IX-22 Depreciation, depletion and amortizationPrograms $33,149 · Management $2,123 · Fundraising $791$36,063
IX-23 InsurancePrograms $14,226 · Management $5,373 · Fundraising $2,190$21,789
IX-24 Other expenses (24a–d)Programs $30,735 · Management $3,758 · Fundraising $4,145$38,638
IX-24e All other expensesPrograms $3,403 · Management $1,892 · Fundraising $2,016$7,311
IX-25 Total functional expensesPrograms $414,924 · Management $58,027 · Fundraising $59,476$532,427
Part X · Balance sheet $2,088,369 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $764,755$635,489
X-2 Savings and temporary cash investmentsStart of year $18,994$59,136
X-10c Land, buildings and equipment, netStart of year $67,946$42,933
X-12 Other securitiesStart of year $1,130,223$1,274,369
X-15 Other assetsStart of year $87,428$76,442
X-16 Total assetsStart of year $2,069,346$2,088,369
X-17 Accounts payable and accrued expensesStart of year $34,621$10,372
X-25 Other liabilitiesStart of year $49,282$0
X-26 Total liabilitiesStart of year $83,903$10,372
X-27 Net assets without donor restrictionsStart of year $1,985,443$2,077,997
X-32 Total net assets or fund balancesStart of year $1,985,443$2,077,997
X-33 Total liabilities and net assetsStart of year $2,069,346$2,088,369
Part XI · Reconciliation of net assets $2,077,997 net assets at year end
XI-1 Total revenue$540,981
XI-2 Total expenses$532,427
XI-3 Revenue less expenses$8,554
XI-4 Net assets at start of year$1,985,443
XI-5 Net unrealized gains (losses) on investments$974
XI-9 Other changes in net assets$83,026
XI-10 Net assets at end of year$2,077,997

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

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