To provide a camp environment for chronically ill children without cost to their families

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Run by 500 volunteers and 45 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $1.4M a year · 26% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 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
$676K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Plus $6.8M in investments, Pt X · Ln 11–13
Fine: 1.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $115K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$5.0M
15% of total assets
Looks good: liabilities are 15% of assets; 50% or less.
Pt X · Ln 26
Independent board members
27
of 27 voting members
Looks good: 27 of 27 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.6M
-14% vs prior year
Spent
$7.9M
To programs
85%
Net assets
$29.2M
By yearFY2020–FY2023
Revenue
$4.6M
FY2023▼ -14%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.8M
FY2021$8.6M
FY2022$5.4M
FY2023$4.6M
Expenses
$7.9M
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$6.4M
FY2021$6.4M
FY2022$7.5M
FY2023$7.9M
Net assets
$29.2M
FY2023▼ -7%
Tap a bar for its year
Net assets by fiscal year
FY2020$32.5M
FY2021$35.4M
FY2022$31.5M
FY2023$29.2M

From the FY2023 Form 990 · 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: FY2023. IRS ruling in Oct 1997.

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% · $6.7M Management & general 5% · $406K Fundraising 10% · $782K

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

33 people listed on the 990; $676K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$202,071Pt VII · Sec A
Chief Operating Officer
$135,994Pt VII · Sec A
Health Center Director
$124,435Pt VII · Sec A
Executive Director
$109,519Pt VII · Sec A
Director of Strategy
$104,394Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Christopher Butler’s $202K as Chief Executive Officer is at the 86th percentile of top reported officer pay among 1552 $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 · 5 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Christopher Butler$202,071$185,000$176,000$170,000
Allen McBroom$135,994———
Michelle Melendex$124,435———
April Tani$109,519———
Sharon Weber$104,394———

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

Offers free camp experiences for chronically ill children and their families.

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Provided by the organization

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3 programs · $6.7M · in their own filed words · FY2023
01

Support costs directly related to maintaining and operating the facilities of the camp (including depreciation and amortization)

$4.1Mprogram expense
02

Support costs directly related to the camp program

$1.9Mprogram expense
03

Support costs directly related to medical RESEARCH/CONSULTATIONS (children's hospital assoc) regarding the medical needs of the camp

$714Kprogram 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
Total grants receivedfrom 3 funders$115K
See all 3 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$4.6M
Ln 12
Gifts and grantsLn 1h$4.6M
Other incomeLn 4–11$10K
Money outPt IX
$7.9M
Ln 25
Programscol B$6.7M
Managementcol C$406K
Fundraisingcol D$782K
Owns and owesPt X
$29.2M
net assets · Ln 32
Cash and savingsLn 1–2$876K
Total assetsLn 16$34.2M
LiabilitiesLn 26$5.0M
PeoplePt VI, VII
33
listed · VII A
PaidVII A5
Voting boardVI 1a27
IndependentVI 1b27
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.6M
Noncash giftsLn 1g$186K
Fundraising eventsLn 1c$571K
Other incomeLn 4–11$10K
Total revenueLn 12$4.6M
Assets in detailPt X, end of year
CashLn 1$876K
SavingsLn 2$36
Cash and savings togetherLn 1–2$876K
InvestmentsLn 11–13$6.8M
Land, buildings, equipmentLn 10c$26.0M
Total assetsLn 16$34.2M
LiabilitiesLn 26$5.0M
Net assetsLn 32$29.2M
OperationsPt I, VI
EmployeesI 545
VolunteersI 6500
Fiscal year endsHeaderDecember
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 FY23End FY23
Cash and savingsLn 1–2$785K$876K
InvestmentsLn 11–13$8.6M$6.8M
Land, buildings, equipmentLn 10c$26.5M$26.0M
Total assetsLn 16$36.8M$34.2M
LiabilitiesLn 26$5.3M$5.0M
Net assetsLn 32$31.5M$29.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$202K$157K$8K$37K
Other salaries and wagesLn 7$2.6M$2.0M$102K$477K
Other employee benefitsLn 9$336K$233K$36K$67K
Payroll taxesLn 10$241K$190K$5K$45K
Accounting feesLn 11c$53K$53K
Other fees for servicesLn 11g$52K$29K$18K$5K
Advertising and promotionLn 12$63K$4K$59K
Office expensesLn 13$286K$241K$22K$23K
OccupancyLn 16$546K$429K$116K$1K
TravelLn 17$150K$120K$11K$18K
InterestLn 20$279K$279K
Depreciation, depletion and amortizationLn 22$1.3M$1.3M
InsuranceLn 23$858K$802K$15K$41K
Other expenses (24a–d)Ln 24$931K$913K$13K$5K
All other expensesLn 24e$10K$7K$3K
Total functional expensesLn 25$7.9M$6.7M$406K$782K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest Viewing $4.6M$7.9M−$3.3M$29.2M 990 PDF
FY2022 $5.4M$7.5M−$2.1M$31.5M 990 PDF
FY2021 $8.6M$6.4M$2.3M$35.4M 990 PDF
FY2020 $3.8M$6.4M−$2.6M$32.5M 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 M · Noncash J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $4,611,401 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $5,258,654$4,601,078
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $114,122$10,323
I-12 Total revenuePrior year $5,372,776$4,611,401
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 $3,005,211$3,389,240
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $4,459,175$4,518,873
I-18 Total expensesPrior year $7,464,386$7,908,113
I-19 Revenue less expensesPrior year −$2,091,610−$3,296,712
Part VI · Governance 27 of 27 board members independent, 1 to look at
VI-1a Voting members of the governing body27
VI-1b Independent voting members27
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,611,401 across 6 lines filed
VIII-1c Fundraising events$571,319
VIII-1f All other contributions, gifts and grants$4,029,759
VIII-1g Noncash contributions (included above)$185,697
VIII-1h Total contributions, gifts and grants$4,601,078
VIII-8 Net income from fundraising eventsExcluded from tax $10,323$10,323
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $10,323$4,611,401
Part IX · Statement of functional expenses $7,908,113 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $157,282 · Management $7,903 · Fundraising $36,886$202,071
IX-7 Other salaries and wagesPrograms $2,032,001 · Management $102,109 · Fundraising $476,543$2,610,653
IX-9 Other employee benefitsPrograms $232,777 · Management $35,927 · Fundraising $67,283$335,987
IX-10 Payroll taxesPrograms $190,187 · Management $5,489 · Fundraising $44,853$240,529
IX-11c Accounting feesManagement $52,960$52,960
IX-11g Other fees for servicesPrograms $28,690 · Management $18,117 · Fundraising $4,844$51,651
IX-12 Advertising and promotionPrograms $3,724 · Fundraising $59,216$62,940
IX-13 Office expensesPrograms $240,970 · Management $22,376 · Fundraising $23,107$286,453
IX-16 OccupancyPrograms $429,169 · Management $115,578 · Fundraising $1,235$545,982
IX-17 TravelPrograms $120,330 · Management $11,117 · Fundraising $18,424$149,871
IX-20 InterestPrograms $279,361$279,361
IX-22 Depreciation, depletion and amortizationPrograms $1,290,246$1,290,246
IX-23 InsurancePrograms $801,992 · Management $14,978 · Fundraising $41,284$858,254
IX-24 Other expenses (24a–d)Programs $913,132 · Management $12,708 · Fundraising $5,067$930,907
IX-24e All other expensesManagement $6,926 · Fundraising $3,322$10,248
IX-25 Total functional expensesPrograms $6,719,861 · Management $406,188 · Fundraising $782,064$7,908,113
Part X · Balance sheet $34,173,432 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $609,427$876,439
X-2 Savings and temporary cash investmentsStart of year $176,019$36
X-3 Pledges and grants receivableStart of year $971,562$491,833
X-10c Land, buildings and equipment, netStart of year $26,482,126$25,965,028
X-11 Publicly traded securitiesStart of year $8,553,376$6,840,096
X-16 Total assetsStart of year $36,792,510$34,173,432
X-17 Accounts payable and accrued expensesStart of year $585,790$393,865
X-20 Tax-exempt bond liabilitiesStart of year $4,712,730$4,573,311
X-26 Total liabilitiesStart of year $5,298,520$4,967,176
X-27 Net assets without donor restrictionsStart of year $19,547,283$20,097,341
X-28 Net assets with donor restrictionsStart of year $11,946,707$9,108,915
X-32 Total net assets or fund balancesStart of year $31,493,990$29,206,256
X-33 Total liabilities and net assetsStart of year $36,792,510$34,173,432
Part XI · Reconciliation of net assets $29,206,256 net assets at year end
XI-1 Total revenue$4,611,401
XI-2 Total expenses$7,908,113
XI-3 Revenue less expenses−$3,296,712
XI-4 Net assets at start of year$31,493,990
XI-5 Net unrealized gains (losses) on investments$1,031,756
XI-8 Prior period adjustments−$22,778
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$29,206,256

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

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