Civic Intelligence

Esf Dream Camp Foundation

990 • Fiscal year 2021 • EIN 23-3045020

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 03, 2022

750 East Haverford RoadBryn Mawr, PA 19010

(610) 581-7100

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

40th percentile

0.05x

Higher debt load relative to revenue than 40% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

44th percentile

9.3%

Higher net margin than 44% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

33rd percentile

2.3%

Faster asset growth than 33% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

57th percentile

19%

Faster revenue growth than 57% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,559,792

Up $57,299 (+2.3%) from 2020

Net Assets

Up

$2,511,183

Up $78,494 (+3.2%) from 2020

Liabilities

Down

$48,609

Down $21,195 (-30%) from 2020

Revenue

Up

$1,006,618

Up $158,908 (+19%) from 2020

Expenses

Up

$913,293

Up $329,818 (+57%) from 2020

Net Income

Down

$93,325

Down $170,910 (-65%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $886,693Liabilities 2010: $3,797Net Assets 2010: $882,8962010Assets 2011: $1,367,036Liabilities 2011: $11,035Net Assets 2011: $1,356,0012011Assets 2012: $1,136,642Liabilities 2012: $40,042Net Assets 2012: $1,096,6002012Assets 2013: $1,570,289Liabilities 2013: $7,801Net Assets 2013: $1,562,4882013Assets 2014: $1,695,782Liabilities 2014: $9,037Net Assets 2014: $1,686,7452014Assets 2015: $1,351,512Liabilities 2015: $9,396Net Assets 2015: $1,342,1162015Assets 2016: $1,681,610Liabilities 2016: $5,364Net Assets 2016: $1,676,2462016Assets 2017: $1,841,076Liabilities 2017: $5,372Net Assets 2017: $1,835,7042017Assets 2018: $1,921,486Liabilities 2018: $111Net Assets 2018: $1,921,3752018Assets 2019: $2,154,425Liabilities 2019: $8,700Net Assets 2019: $2,145,7252019Assets 2020: $2,502,493Liabilities 2020: $69,804Net Assets 2020: $2,432,6892020Assets 2021: $2,559,792Liabilities 2021: $48,609Net Assets 2021: $2,511,1832021Assets 2022: $2,210,990Liabilities 2022: $128,691Net Assets 2022: $2,082,2992022Assets 2023: $2,293,035Liabilities 2023: $63,171Net Assets 2023: $2,229,8642023Assets 2024: $2,482,815Liabilities 2024: $126,997Net Assets 2024: $2,355,8182024

Highlighted filing

2021

Assets$2,559,792
Liabilities$48,609
Net Assets$2,511,183

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2010: $790,316Expenses 2010: $634,130Net Income 2010: $156,1862010Expenses 2011: $551,1672011Expenses 2012: $703,0212012Revenue 2013: $1,097,494Expenses 2013: $631,606Net Income 2013: $465,8882013Revenue 2014: $727,629Expenses 2014: $585,437Net Income 2014: $142,1922014Revenue 2015: $394,040Expenses 2015: $684,010Net Income 2015: -$289,9702015Revenue 2016: $981,225Expenses 2016: $682,337Net Income 2016: $298,8882016Revenue 2017: $742,609Expenses 2017: $608,095Net Income 2017: $134,5142017Revenue 2018: $832,182Expenses 2018: $657,929Net Income 2018: $174,2532018Revenue 2019: $845,254Expenses 2019: $683,695Net Income 2019: $161,5592019Revenue 2020: $847,710Expenses 2020: $583,475Net Income 2020: $264,2352020Revenue 2021: $1,006,618Expenses 2021: $913,293Net Income 2021: $93,3252021Revenue 2022: $922,734Expenses 2022: $1,103,874Net Income 2022: -$181,1402022Revenue 2023: $1,514,371Expenses 2023: $1,400,582Net Income 2023: $113,7892023Revenue 2024: $1,795,530Expenses 2024: $1,673,551Net Income 2024: $121,9792024

Highlighted filing

2021

Revenue$1,006,618
Expenses$913,293
Net Income$93,325
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 3, 2022
Return Version
2021v4.2
Gross Receipts
$1,006,618
Mission and Program Overview

Mission

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 under-resourced (low-income) youth tuition free, year-round, out of school time

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$583,019$1,067,614▲ $484,595
Investments in Publicly Traded Securities$661,586$840,128▲ $178,542
Cash and Non-Interest-Bearing Accounts$1,204,732$612,850▼ $591,882
Loans From Officers Directors$60,851$44,686▼ $16,165
Pledges and Grants Receivable$40,000$30,000▼ $10,000
Savings and Temporary Cash Investments$13,156$9,200▼ $3,956
Total Assets$2,502,493$2,559,792▲ $57,299
Liabilities
Accounts Payable and Accrued Expenses$8,953$3,923▼ $5,030
Total Liabilities$69,804$48,609▼ $21,195
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,354,213$2,474,779▲ $120,566
Net Assets With Donor Restrictions$78,476$36,404▼ $42,072
Total Net Assets Fund Balance$2,432,689$2,511,183▲ $78,494
Total Liabilities and Net Assets / Fund Balance$2,502,493$2,559,792▲ $57,299

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$1,067,614--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Hon Lori DumasBoard Chair
Mark SolomonBoard Vice-chair
Rhonda CohenBoard Secretary
Adam LandauDirector
Bryan CarterDirector
Dr James CornishDirector
Mathew MalekDirector
Roger BraunfeldDirector
Steve PiltchDirector
Sylvia DibonaDirector
Michael RouseExecutive Director
William StuartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$918,624
Program Service Revenue
$0
Investment Income
$87,994
Other Revenue
$0
All Other Contributions
$918,624
Change in Net Assets
$93,325

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,006,618
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-14,830
Total Revenue per Audited Statements
$991,788
Total Revenue per Form 990
$1,006,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$494,499
Salaries, Compensation, and Employee Benefits$418,794
Total Fundraising Expense$64,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$396,819--$396,819
Fees for Services Other$29,719$45,975$47,550$123,244
Occupancy$42,500$26,383-$68,883
Insurance$24,272--$24,272
Payroll Taxes$21,975--$21,975
Advertising--$17,069$17,069
All Other Expenses$16,975--$16,975
Other Expenses$15,474--$15,474
Fees for Services Accounting-$14,754-$14,754
Office Expenses-$6,027-$6,027
Fees for Services Legal-$1,350-$1,350
Total Functional Expenses$754,185$94,489$64,619$913,293

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-ENTITY MORE THAN 35% OWNED BY A DIRECTOR AND OFFICER OF THE FOUNDATIONThe Foundation Incurs Operating Expenses to Run the Camps. Some of These Are Paid Directly on Behalf of the Foundation by Esf, 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$44,686

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$60,851$44,686▼ $16,165
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

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.

Form 990, Part VI, Section B, Line 11B

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.

Form 990, Part VI, Section B, Line 12C

All directors and officers complete an annual conflicts of interest questionnaire, which is reviewed by the chair of the board. In addition, directors and officers are required to disclose a conflict of interest if one arises during the course of the year. If a conflict is disclosed, the board of directors determines how to proceed and the interested person is not permitted to vote on the matter.

Form 990, Part VI, Section C, Line 19

To the extent required by applicable law, the governing documents and financial statements of the esf dream camp foundation are made available upon request.

FORM 990, PART VI, SECTION A, LINE 8B:

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.

Filing and Contact Details

Filer

Filer Name
Esf Dream Camp Foundation
EIN
23-3045020
Phone
6105817100
Address
750 EAST HAVERFORD ROAD, BRYN MAWR, PA 19010

Signing Officer

Name
Michael J Rouse
Title
Executive Director
Phone
6105817100
Signed
2022-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael J Rouse
Formed
2002
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
11
Employees
52
Volunteers
59

Preparer

Firm
Michael H Sharp & Associates LLC
Address
100 TOURNAMENT DRIVE SUITE 310, HORSHAM, PA 19044
Preparer
Michael Sharp
Phone
2156592130
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

PROGRAMS AND SERVICES.

FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

Poverty in underserved communities by teaching children to create successful pathways for themselves. Dream camp empowers them to become future leaders and contributors to the city.

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:

After school academy (asa): during the academic year at bache-martin elementary school and temple university in north philadelphia and master charter - smedley elementary in the northeast, students are teamed with mentors who coach them on both academic and non-academic skills in the critical hours between 3:30 and 5:30pm. About 100 students are enrolled in the program, 4 days a week. During the first ninety minutes of the after-school program, students receive a healthy snack, homework assistance and tutoring in their individual areas of academic challenge. Enrichment activities change every semester and include healthy cooking instruction, yoga and mindfulness, scrabble games, chess, introduction to dance genres, international music, world geography and language, team-building and conflict resolution.

Form 990, Part III, Line 4B

Summer experience: every day for 5 weeks 200 dream campers come to our site at temple university where the daily schedule operates with rotating 45 to 90-minute blocks of time similar to that of a school day. The children ages 6-17 participate in everything from journaling, healthy cooking instruction, chess, team-building and conflict resolution, creative and performing arts, violin, drums, music and video production, entrepreneurships, scrabble games, international music and dance, debate, sports, geography, science experiments and creative reading and writing experiences. Additionally, there are a variety of special guests, workshops and field trips each year including social media information sessions, trips to educational institutions such as the philadelphia zoo. Workshops are also inspired by parent feedback and requests. Students come from 69 local schools and attend dream camp each day for at least eight to ten hours, totaling a minimum of 192 hours during the summer.

Form 990, Part III, Line 4C

Young leaders program (ylp): provides older teens with leadership and career path experience during the summer experience. Through mentor-in-training mit courses, students learn how their positive behavior can impact their younger counterparts. They also participate in workshops that focus on college and career readiness. Thirty-eight incoming seniors have participated in the ylp program since its inception in 2010, and 100% of ylp students that have been with dream camp for five or more years have graduated high school. Seventeen of those students became staff at dream camp, and 29 ylp students have enrolled in college, dream camp proposes offering more ylp programs year-round to keep older teens engaged, enhancing the current program of monthly check-ins during the school year. As part of the enhancement, dream camp will implement programming that includes guidance on funding college, moving out and living alone, culture shock, college check-ins, mock interviews, resume writing, college essays, researching college scholarships, and more.

Form 990, Part IX, Line 11G

Consulting: program service expenses 29,719. Management and general expenses 45,975. Fundraising expenses 47,550. Total expenses 123,244.

FORM 990, PART XII, LINE 2C:

The foundation's board assumes responsibility for oversight of the audit of its financial statements and the selection of the independent accountant, this process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

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)(l)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). U.s. Gaap requires management to evaluate tax positions taken and recognize a tax liability if the foundation has taken an uncertain tax 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, 2021 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 would recognize future interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred, there were no income tax related interest and penalties recorded for the year ended december 31, 2021.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0PART II, SECTION C, LINE 17A, FACTS AND CIRCUMSTANCES TEST:SECTION 1.170A-9(E)(3) OF THE TREASURY REGULATIONS PROVIDES THAT EVEN IF AN ORGANIZATION FAILS TO MEET THE ONE-THIRD PUBLIC SUPPORT TEST, IT WILL BE TREATED AS A PUBLICLY SUPPORTED ORGANIZATION IF IT NORMALLY RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES, AND MEETS THE OTHER REQUIREMENTS OF THIS REGULATION, (I) TEN PERCENT-OF-SUPPORT LIMITATION.THE PERCENTAGE OF SUPPORT NORMALLY RECEIVED BY AN ORGANIZATION FROM GOVERNMENTAL UNITS, FROM CONTRIBUTIONS MADE DIRECTLY OR INDIRECTLY BY THE GENERAL PUBLIC, OR FROM A COMBINATION OF THESE SOURCES, MUST BE SUBSTANTIAL. FOR THIS PURPOSE, AN ORGANIZATION WILL NOT BE TREATED AS NORMALLY RECEIVING A SUBSTANTIAL AMOUNT OF GOVERNMENTAL OR PUBLIC SUPPORT UNLESS THE TOTAL AMOUNT OF GOVERNMENTAL AND PUBLIC SUPPORT NORMALLY RECEIVED EQUALS AT LEAST 10 PERCENT OF THE TOTAL SUPPORT NORMALLY RECEIVED BY THE ORGANIZATION. FOR THE 2020 TAX YEAR, THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE WAS 29.05%, FOR THE 2021 TAX YEAR, THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE IS 27.50%, THE ORGANIZATION MEETS THE REQUIREMENT OF THIS PARAGRAH (I) THROUGH SUPPORT FROM A REPRESENTATIVE NUMBER OF PERSONS, RATHER THAN RECEIVING ALMOST ALL OF ITS SUPPORT FROM THE MEMBERS OF A SINGLE FAMILY OR SINGLE CORPORATION OR FOUNDATION, AND THE AMOUNT OF PUBLIC SUPPORT IS WELL IN EXCESS OF 10%. (II) ATTRACTION OF PUBLIC SUPPORT.AN ORGANIZATION MUST BE ORGANIZED AND OPERATED AS TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS, AN ORGANIZATION WILL BE CONSIDERED TO MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, OR MEMBERSHIP GROUP INVOLVED, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT SUPPORT FROM GOVERNMENTAL UNITS OR OTHER PUBLIC CHARITIES. THE ORGANIZATION CONTINUALLY AND ACTIVELY SEEKS TO EXPAND ITS DONOR BASE THROUGH VARIOUS TYPES OF FUNDRAISING, INCLUDING GRANT REQUESTS AND ANNUAL SOLICITATIONS. THE ORGANIZATION RECENTLY EXPANDED ITS GOVERNING BODY TO BETTER REPRESENT THE STUDENTS SERVED BY THE PROGRAMS. BOARD CHAIR LEADERSHIP WAS CHANGED TOWARD THE END OF THE 2019 YEAR TO AUGMENT THE FOUNDATION'S COMMITMENT TO DIVERSITY AND EQUITY INCLUSION. THE BOARD OF DIRECTORS NOW INCLUDES SEVERAL COMMUNITY LEADERS AND CIVIC LEADERS.THE ORGANIZATION IS NOT A GRANT-MAKING ORGANIZATION. THE ORGANIZATION PROVIDES FACILITIES AND SERVICES DIRECTLY FOR THE BENEFIT OF THE GENERAL PUBLIC ON A CONTINUING BASIS. THE ORGANIZATION PROVIDES AN ANNUAL SUMMER CAMP PROGRAM IN THE CITY OF PHILADELPHIA TO INNER-CITY CHILDREN, MOST OF WHOM ARE DISADVANTAGED MINORITIES.
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0779090
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03999104
IRS990ScheduleA/TotalSupportAmt04274259
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01067614
IRS990ScheduleD/OtherSecuritiesGrp/Desc0LORD ABBOT FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0-14830
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01006618
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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)(L)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN TAX 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, 2021 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 WOULD RECOGNIZE FUTURE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED, THERE WERE NO INCOME TAX RELATED INTEREST AND PENALTIES RECORDED FOR THE YEAR ENDED DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt01067614
IRS990ScheduleD/TotalExpensesPerForm990Amt00
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0ESF INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ENTITY MORE THAN 35% OWNED BY A DIRECTOR AND OFFICER OF THE FOUNDATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt044686
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE FOUNDATION INCURS OPERATING EXPENSES TO RUN THE CAMPS. SOME OF THESE ARE PAID DIRECTLY ON BEHALF OF THE FOUNDATION BY ESF, 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.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt044686
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DUE TO ESF CAMPS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0ENTITY MORE THAN 35% OWNED BY A DIRECTOR AND OFFICER OF THE FOUNDATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(A) NAME OF PERSON: ESF, INC.(B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION:ENTITY MORE THAN 35% OWNED BY A DIRECTOR AND OFFICER OF THE FOUNDATION.(C) AMOUNT OF TRANSACTIONS: $448,119(D) DESCRIPTION OF TRANSACTION: THE FOUNDATION INCURS OPERATING EXPENSES TO RUN THE CAMPS. SOME OF THESE ARE PAID DIRECTLY ON BEHALF OF THE FOUNDATION BY ESF, 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.(E) SHARING OF ORGANIZATION REVENUES? - NO
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:
IRS990ScheduleL/TotalBalanceDueAmt044686
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAMS AND SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POVERTY IN UNDERSERVED COMMUNITIES BY TEACHING CHILDREN TO CREATE SUCCESSFUL PATHWAYS FOR THEMSELVES. DREAM CAMP EMPOWERS THEM TO BECOME FUTURE LEADERS AND CONTRIBUTORS TO THE CITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AFTER SCHOOL ACADEMY (ASA): DURING THE ACADEMIC YEAR AT BACHE-MARTIN ELEMENTARY SCHOOL AND TEMPLE UNIVERSITY IN NORTH PHILADELPHIA AND MASTER CHARTER - SMEDLEY ELEMENTARY IN THE NORTHEAST, STUDENTS ARE TEAMED WITH MENTORS WHO COACH THEM ON BOTH ACADEMIC AND NON-ACADEMIC SKILLS IN THE CRITICAL HOURS BETWEEN 3:30 AND 5:30PM. ABOUT 100 STUDENTS ARE ENROLLED IN THE PROGRAM, 4 DAYS A WEEK. DURING THE FIRST NINETY MINUTES OF THE AFTER-SCHOOL PROGRAM, STUDENTS RECEIVE A HEALTHY SNACK, HOMEWORK ASSISTANCE AND TUTORING IN THEIR INDIVIDUAL AREAS OF ACADEMIC CHALLENGE. ENRICHMENT ACTIVITIES CHANGE EVERY SEMESTER AND INCLUDE HEALTHY COOKING INSTRUCTION, YOGA AND MINDFULNESS, SCRABBLE GAMES, CHESS, INTRODUCTION TO DANCE GENRES, INTERNATIONAL MUSIC, WORLD GEOGRAPHY AND LANGUAGE, TEAM-BUILDING AND CONFLICT RESOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUMMER EXPERIENCE: EVERY DAY FOR 5 WEEKS 200 DREAM CAMPERS COME TO OUR SITE AT TEMPLE UNIVERSITY WHERE THE DAILY SCHEDULE OPERATES WITH ROTATING 45 TO 90-MINUTE BLOCKS OF TIME SIMILAR TO THAT OF A SCHOOL DAY. THE CHILDREN AGES 6-17 PARTICIPATE IN EVERYTHING FROM JOURNALING, HEALTHY COOKING INSTRUCTION, CHESS, TEAM-BUILDING AND CONFLICT RESOLUTION, CREATIVE AND PERFORMING ARTS, VIOLIN, DRUMS, MUSIC AND VIDEO PRODUCTION, ENTREPRENEURSHIPS, SCRABBLE GAMES, INTERNATIONAL MUSIC AND DANCE, DEBATE, SPORTS, GEOGRAPHY, SCIENCE EXPERIMENTS AND CREATIVE READING AND WRITING EXPERIENCES. ADDITIONALLY, THERE ARE A VARIETY OF SPECIAL GUESTS, WORKSHOPS AND FIELD TRIPS EACH YEAR INCLUDING SOCIAL MEDIA INFORMATION SESSIONS, TRIPS TO EDUCATIONAL INSTITUTIONS SUCH AS THE PHILADELPHIA ZOO. WORKSHOPS ARE ALSO INSPIRED BY PARENT FEEDBACK AND REQUESTS. STUDENTS COME FROM 69 LOCAL SCHOOLS AND ATTEND DREAM CAMP EACH DAY FOR AT LEAST EIGHT TO TEN HOURS, TOTALING A MINIMUM OF 192 HOURS DURING THE SUMMER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4YOUNG LEADERS PROGRAM (YLP): PROVIDES OLDER TEENS WITH LEADERSHIP AND CAREER PATH EXPERIENCE DURING THE SUMMER EXPERIENCE. THROUGH MENTOR-IN-TRAINING MIT COURSES, STUDENTS LEARN HOW THEIR POSITIVE BEHAVIOR CAN IMPACT THEIR YOUNGER COUNTERPARTS. THEY ALSO PARTICIPATE IN WORKSHOPS THAT FOCUS ON COLLEGE AND CAREER READINESS. THIRTY-EIGHT INCOMING SENIORS HAVE PARTICIPATED IN THE YLP PROGRAM SINCE ITS INCEPTION IN 2010, AND 100% OF YLP STUDENTS THAT HAVE BEEN WITH DREAM CAMP FOR FIVE OR MORE YEARS HAVE GRADUATED HIGH SCHOOL. SEVENTEEN OF THOSE STUDENTS BECAME STAFF AT DREAM CAMP, AND 29 YLP STUDENTS HAVE ENROLLED IN COLLEGE, DREAM CAMP PROPOSES OFFERING MORE YLP PROGRAMS YEAR-ROUND TO KEEP OLDER TEENS ENGAGED, ENHANCING THE CURRENT PROGRAM OF MONTHLY CHECK-INS DURING THE SCHOOL YEAR. AS PART OF THE ENHANCEMENT, DREAM CAMP WILL IMPLEMENT PROGRAMMING THAT INCLUDES GUIDANCE ON FUNDING COLLEGE, MOVING OUT AND LIVING ALONE, CULTURE SHOCK, COLLEGE CHECK-INS, MOCK INTERVIEWS, RESUME WRITING, COLLEGE ESSAYS, RESEARCHING COLLEGE SCHOLARSHIPS, AND MORE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/ExplanationTxt6A 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/ExplanationTxt7ALL DIRECTORS AND OFFICERS COMPLETE AN ANNUAL CONFLICTS OF INTEREST QUESTIONNAIRE, WHICH IS REVIEWED BY THE CHAIR OF THE BOARD. IN ADDITION, DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE A CONFLICT OF INTEREST IF ONE ARISES DURING THE COURSE OF THE YEAR. IF A CONFLICT IS DISCLOSED, THE BOARD OF DIRECTORS DETERMINES HOW TO PROCEED AND THE INTERESTED PERSON IS NOT PERMITTED TO VOTE ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TO 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/ExplanationTxt9THE 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/ExplanationTxt10CONSULTING: PROGRAM SERVICE EXPENSES 29,719. MANAGEMENT AND GENERAL EXPENSES 45,975. FUNDRAISING EXPENSES 47,550. TOTAL EXPENSES 123,244.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11THE FOUNDATION'S BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT, THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART III, LINE 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART VI, SECTION A, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02502493
IRS990/TotalAssetsEOYAmt02559792
IRS990/TotalAssetsGrp/BOYAmt02502493
IRS990/TotalAssetsGrp/EOYAmt02559792
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0918624
IRS990/TotalEmployeeCnt052
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt064619
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt094489
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0754185

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.48$0.13$2.36$1.80$1.67$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.29$0.06$2.23$1.51$1.40$0.11
2022Detailed filing. Detailed filing data is available for this year.$2.21$0.13$2.08$0.92$1.10$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.56$0.05$2.51$1.01$0.91$0.09
2020Detailed filing. Detailed filing data is available for this year.$2.50$0.07$2.43$0.85$0.58$0.26
2019Detailed filing. Detailed filing data is available for this year.$2.15$0.01$2.15$0.85$0.68$0.16
2018Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.83$0.66$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.84$0.01$1.84$0.74$0.61$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.68$0.01$1.68$0.98$0.68$0.30
2015Detailed filing. Detailed filing data is available for this year.$1.35$0.01$1.34$0.39$0.68$0.29
2014Detailed filing. Detailed filing data is available for this year.$1.70$0.01$1.69$0.73$0.59$0.14
2013Detailed filing. Detailed filing data is available for this year.$1.57$0.01$1.56$1.10$0.63$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.04$1.10$0.70
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.01$1.36$0.55
2010Summary only. Only limited summary data is available for this year.$0.89$0.00$0.88$0.79$0.63$0.16