Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
990 • Fiscal year 2014 • EIN 23-3045020
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Liabilities / Revenue
21st percentile
Higher debt load relative to revenue than 21% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
67th percentile
Faster asset growth than 67% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Assets
Up$1,695,782
Up $125,493 (+8.0%) from 2013
Net Assets
Up$1,686,745
Up $124,257 (+8.0%) from 2013
Liabilities
Up$9,037
Up $1,236 (+16%) from 2013
Revenue
Down$727,629
Down $369,865 (-34%) from 2013
Expenses
Down$585,437
Down $46,169 (-7.3%) from 2013
Net Income
Down$142,192
Down $323,696 (-69%) from 2013
Dream camp transforms the lives of low-income, urban youth through innovative year long programs that nurture the individual, educate the mind and inspire the spirit. In partnership with families and schools, dream camp develops young leaders who embrace challenges, seize opportunities and overcome obstacles and are inspired to live their dreams.
To provide financial support for underprivileged children to attend esf camp and after school programs.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $13,618 | $886,077 | ▲ $872,459 |
| Cash and Non-Interest-Bearing Accounts | $1,476,671 | $766,032 | ▼ $710,639 |
| Pledges and Grants Receivable | $80,000 | $40,000 | ▼ $40,000 |
| Accounts Receivable | - | $3,673 | - |
| Total Assets | $1,570,289 | $1,695,782 | ▲ $125,493 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,801 | $9,037 | ▲ $1,236 |
| Total Liabilities | $7,801 | $9,037 | ▲ $1,236 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,474,888 | $1,636,745 | ▲ $161,857 |
| Temporarily Rstr Net Assets | $87,600 | $50,000 | ▼ $37,600 |
| Total Net Assets Fund Balance | $1,562,488 | $1,686,745 | ▲ $124,257 |
| Total Liabilities and Net Assets / Fund Balance | $1,570,289 | $1,695,782 | ▲ $125,493 |
| Name | Title |
|---|---|
| Michael J Rouse | President |
| William P Rouse | Vice President |
| Christine Rouse | Director |
| Debbie Russo | Director / Secretary |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Esf INC | Independent Contractor | 750 HAVERFORD ROAD, Bryn Mawr, PA 19010 | $296,877 |
| Line Item | Amount |
|---|---|
| Other Expenses | $585,437 |
| Total Fundraising Expense | $52,297 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $296,877 | $56,527 | $24,225 | $377,629 |
| All Other Expenses | $19,199 | $8,089 | $1,479 | $28,767 |
| Fees for Services Accounting | - | $12,600 | $5,400 | $18,000 |
| Insurance | $15,897 | - | - | $15,897 |
| Advertising | - | $2,216 | $6,121 | $8,337 |
| Occupancy | $7,944 | - | - | $7,944 |
| Other Expenses | $31,749 | $2,100 | $5,400 | $7,500 |
| Fees for Services Legal | - | $2,856 | $1,224 | $4,080 |
| Office Expenses | - | $3,119 | - | $3,119 |
| Fees for Service Investment Mgmnt Fees | - | $607 | - | $607 |
| Total Functional Expenses | $445,026 | $88,114 | $52,297 | $585,437 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $617,567 |
| Total Expenses per Form 990 | $585,437 |
| Expenses per Audited Statements | $584,830 |
| Expenses Not Reported on Form 990 | $32,737 |
| Expenses Not Reported on Financial Statements | $607 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Esf Inc | ENTITY MORE THAN 35% OWNED BY TWO DIRECTORS AND OFFICERS OF THE FOUNDATION | The Foundation Incurs Operating Expenses to Run the Camps. Some of These Are Paid Directly on Behalf of the Foundation by Esf Camps, Inc. to Be Reimbursed by the Foundation Prior to Year End. the Foundation Uses Funds Received From the Solicitation of Gifts and Contributions to Allow for Children to Attend Esf Dream Camps. | No | $390,843 |
“Michael rouse and william rouse, directors of the organization, are siblings.”
“The sole member of the organization is esf, inc.”
“The sole member of the organization is esf, inc. The sole member appoints the board of directors. Under applicable state law, the sole member has the right to approve fundamental change transactions, such as amendment, merger and dissolution.”
“The sole member of the organization is esf, inc. The sole member appoints the board of directors. Under applicable state law, the sole member has the right to approve fundamental change transactions, such as amendment, merger and dissolution.”
“The current board composition is small in number and therefore committees which report to the governing body have not been created. Please note that dream camp relies heavily on the feedback and insight (both written and verbal) of its advisory council representatives throughout the year.”
“A board quorum convenes to review the information provided on the form 990 before final filing. In conjunction with esf's full time controller, dream camp's developmental director completes a review of the form 990 and then submits to the board for feedback and approval. The 990 was prepared by the foundation's independent accountant and reviewed by independent tax counsel.”
“To the extent required by applicable law, the governing documents and financial statements of the esf dream camp foundation are made available upon request.”
“Computer consulting: program service expenses 0. Management and general expenses 2,467. Fundraising expenses 1,057. Total expenses 3,524. Strategic consulting services: program service expenses 0. Management and general expenses 54,060. Fundraising expenses 23,168. Total expenses 77,228. Independent contractor: program service expenses 296,877. Management and general expenses 0. Fundraising expenses 0. Total expenses 296,877.”
“The foundation is exempt from federal income taxes under section 501(c)(3) of the internal revenue code ("code"). The foundation qualifies for the charitable contribution deduction under code section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(1). Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken and recognize a tax liability if the foundation has taken any uncertain position that more likely than not would not be sustained upon examination by a government authority. Management has analyzed the tax positions taken by the foundation, and has concluded that as of december 31, 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The foundation recognizes accrued interest and penalties associated with uncertain tax positions, if any. There was no income tax related interest or penalties recorded for the year ended december 31, 2014.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 7801 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9037 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3673 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE FINANCIAL SUPPORT FOR UNDERPRIVILEGED CHILDREN TO ATTEND ESF CAMP AND AFTER SCHOOL PROGRAMS. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 6121 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2216 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 8337 |
| IRS990/AllOtherContributionsAmt | 0 | 713154 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 1479 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8089 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 19199 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 28767 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WILLIAM P ROUSE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6105817100 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 750 EAST HAVERFORD ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BRYN MAWR |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19010 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1476671 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 766032 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 296877 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 750 HAVERFORD ROAD |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | BRYN MAWR |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 19010 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | ESF INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | INDEPENDENT CONTRACTOR |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 714886 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 12743 |
| IRS990/CYOtherExpensesAmt | 0 | 585437 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 142192 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 585437 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 52297 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 727629 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | OPERATION OF ESF SUMMER CAMPS LOCATED AT THE GIRARD COLLEGE SITE IN PHILADELPHIA, PENNSYLVANIA ATTENDED BY 268 NEEDY CHILDREN. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 445026 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 1732 |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 5400 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12600 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 18000 |
| IRS990/FeesForServicesLegalGrp/FundraisingAmt | 0 | 1224 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 2856 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4080 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 24225 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 56527 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 296877 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 377629 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 607 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 607 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRISTINE ROUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL J ROUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILLIAM P ROUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DEBBIE RUSSO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR / SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 727629 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 15897 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 15897 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 12743 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12743 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 13618 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 886077 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | DREAM CAMP TRANSFORMS THE LIVES OF LOW-INCOME, URBAN YOUTH THROUGH INNOVATIVE YEAR LONG PROGRAMS THAT NURTURE THE INDIVIDUAL, EDUCATE THE MIND AND INSPIRE THE SPIRIT. IN PARTNERSHIP WITH FAMILIES AND SCHOOLS, DREAM CAMP DEVELOPS YOUNG LEADERS WHO EMBRACE CHALLENGES, SEIZE OPPORTUNITIES AND OVERCOME OBSTACLES AND ARE INSPIRED TO LIVE THEIR DREAMS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1562488 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1686745 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -17935 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 7944 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 7944 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3119 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3119 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | BUSING |
| IRS990/OtherExpensesGrp/Desc | 1 | CAMP SUPPLIES AND SERVI |
| IRS990/OtherExpensesGrp/Desc | 2 | PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS EXPENSES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 8448 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 5400 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2100 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 73360 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 31749 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 73360 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 31749 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 8448 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7500 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 80000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 40000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM P ROUSE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1092965 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4529 |
| IRS990/PYOtherExpensesAmt | 0 | 347586 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 465888 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 284020 |
| IRS990/PYTotalExpensesAmt | 0 | 631606 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1097494 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 142192 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 714886 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1092965 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 413455 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 996924 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 681830 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3900060 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 12743 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 937 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1601 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2304 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2752 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 20337 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 83414 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 83414 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.31920 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.37690 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1278141 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 2621919 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 714886 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1092965 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 413455 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 996924 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 681830 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3900060 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 4003811 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 32737 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 32737 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 607 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 584830 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 607 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 607 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | -17935 |
| IRS990ScheduleD/RecoveriesPriorYearGrantsAmt | 0 | 32737 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 14802 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 607 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 727022 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE ("CODE"). THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER CODE SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN ANY UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A GOVERNMENT AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WAS NO INCOME TAX RELATED INTEREST OR PENALTIES RECORDED FOR THE YEAR ENDED DECEMBER 31, 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 585437 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 727629 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 741824 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 617567 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | ESF INC |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | ENTITY MORE THAN 35% OWNED BY TWO DIRECTORS AND OFFICERS OF THE FOUNDATION |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 390843 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | THE FOUNDATION INCURS OPERATING EXPENSES TO RUN THE CAMPS. SOME OF THESE ARE PAID DIRECTLY ON BEHALF OF THE FOUNDATION BY ESF CAMPS, INC. TO BE REIMBURSED BY THE FOUNDATION PRIOR TO YEAR END. THE FOUNDATION USES FUNDS RECEIVED FROM THE SOLICITATION OF GIFTS AND CONTRIBUTIONS TO ALLOW FOR CHILDREN TO ATTEND ESF DREAM CAMPS. |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MICHAEL ROUSE AND WILLIAM ROUSE, DIRECTORS OF THE ORGANIZATION, ARE SIBLINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SOLE MEMBER OF THE ORGANIZATION IS ESF, INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SOLE MEMBER OF THE ORGANIZATION IS ESF, INC. THE SOLE MEMBER APPOINTS THE BOARD OF DIRECTORS. UNDER APPLICABLE STATE LAW, THE SOLE MEMBER HAS THE RIGHT TO APPROVE FUNDAMENTAL CHANGE TRANSACTIONS, SUCH AS AMENDMENT, MERGER AND DISSOLUTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SOLE MEMBER OF THE ORGANIZATION IS ESF, INC. THE SOLE MEMBER APPOINTS THE BOARD OF DIRECTORS. UNDER APPLICABLE STATE LAW, THE SOLE MEMBER HAS THE RIGHT TO APPROVE FUNDAMENTAL CHANGE TRANSACTIONS, SUCH AS AMENDMENT, MERGER AND DISSOLUTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CURRENT BOARD COMPOSITION IS SMALL IN NUMBER AND THEREFORE COMMITTEES WHICH REPORT TO THE GOVERNING BODY HAVE NOT BEEN CREATED. PLEASE NOTE THAT DREAM CAMP RELIES HEAVILY ON THE FEEDBACK AND INSIGHT (BOTH WRITTEN AND VERBAL) OF ITS ADVISORY COUNCIL REPRESENTATIVES THROUGHOUT THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A BOARD QUORUM CONVENES TO REVIEW THE INFORMATION PROVIDED ON THE FORM 990 BEFORE FINAL FILING. IN CONJUNCTION WITH ESF'S FULL TIME CONTROLLER, DREAM CAMP'S DEVELOPMENTAL DIRECTOR COMPLETES A REVIEW OF THE FORM 990 AND THEN SUBMITS TO THE BOARD FOR FEEDBACK AND APPROVAL. THE 990 WAS PREPARED BY THE FOUNDATION'S INDEPENDENT ACCOUNTANT AND REVIEWED BY INDEPENDENT TAX COUNSEL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | TO THE EXTENT REQUIRED BY APPLICABLE LAW, THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF THE ESF DREAM CAMP FOUNDATION ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COMPUTER CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,467. FUNDRAISING EXPENSES 1,057. TOTAL EXPENSES 3,524. STRATEGIC CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 54,060. FUNDRAISING EXPENSES 23,168. TOTAL EXPENSES 77,228. INDEPENDENT CONTRACTOR: PROGRAM SERVICE EXPENSES 296,877. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 296,877. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | PA |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 87600 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 50000 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1570289 |
| IRS990/TotalAssetsEOYAmt | 0 | 1695782 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1570289 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1695782 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 714886 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 52297 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 88114 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 445026 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 585437 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 7801 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 9037 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 7801 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 9037 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1562488 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1686745 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 445026 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 12743 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 727629 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1570289 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1695782 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 1474888 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 1636745 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 750 EAST HAVERFORD ROAD |
| IRS990/USAddress/CityNm | 0 | BRYN MAWR |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/USAddress/ZIPCd | 0 | 19010 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 1 |
| IRS990/WebsiteAddressTxt | 0 | WWW.ESFDREAMCAMP.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIAM P ROUSE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6105817100 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ESF DREAM CAMP FOUNDATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ESFD |
| ReturnHeader/Filer/EIN | 0 | 233045020 |
| ReturnHeader/Filer/PhoneNum | 0 | 6105817100 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 750 EAST HAVERFORD ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BRYN MAWR |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 19010 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 131639826 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | EISNERAMPER LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 130 NORTH 18TH STREET - SUITE 3000 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PHILADELPHIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 191032757 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2158818800 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | HELEN M MARTIN |
| ReturnHeader/ReturnTs | 0 | 2015-11-12T06:44:49-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.