Civic Intelligence

Esf Dream Camp Foundation

990 • Fiscal year 2023 • EIN 23-3045020

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 19, 2024

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

40th percentile

0.03x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

39th percentile

0.04x

Higher debt load relative to revenue than 39% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

57th percentile

7.5%

Higher net margin than 57% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

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.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

48th percentile

3.7%

Faster asset growth than 48% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

87th percentile

64%

Faster revenue growth than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,293,035

Up $82,045 (+3.7%) from 2022

Net Assets

Up

$2,229,864

Up $147,565 (+7.1%) from 2022

Liabilities

Down

$63,171

Down $65,520 (-51%) from 2022

Revenue

Up

$1,514,371

Up $591,637 (+64%) from 2022

Expenses

Up

$1,400,582

Up $296,708 (+27%) from 2022

Net Income

Up

$113,789

Up $294,929 (+163%) from 2022

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

2023

Assets$2,293,035
Liabilities$63,171
Net Assets$2,229,864

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

2023

Revenue$1,514,371
Expenses$1,400,582
Net Income$113,789
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 19, 2024
Return Version
2023v5.1
Gross Receipts
$1,609,190
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$939,859$911,495▼ $28,364
Cash and Non-Interest-Bearing Accounts$615,028$858,658▲ $243,630
Investments in Publicly Traded Securities$623,372$491,019▼ $132,353
Loans From Officers Directors$98,186$63,169▼ $35,017
Pledges and Grants Receivable$20,000$25,000▲ $5,000
Land, Buildings, and Equipment, Net$8,693$6,863▼ $1,830
Savings and Temporary Cash Investments$4,038$0▼ $4,038
Total Assets$2,210,990$2,293,035▲ $82,045
Liabilities
Accounts Payable and Accrued Expenses$30,505$2▼ $30,503
Total Liabilities$128,691$63,171▼ $65,520
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,027,471$2,152,211▲ $124,740
Net Assets With Donor Restrictions$54,828$77,653▲ $22,825
Total Net Assets Fund Balance$2,082,299$2,229,864▲ $147,565
Total Liabilities and Net Assets / Fund Balance$2,210,990$2,293,035▲ $82,045

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,863$2,287$9,150
Other Securities$42,926--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roger BraunfeldChair
Rhonda CohenBoard Secretary
Adam LandauDirector
Bryan CarterDirector
Nathaniel WilliamsDirector
Steve PiltchDirector
Sylvia DibonaDirector
William StewartDirector
Michael RouseExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$1,437,658
Program Service Revenue
$0
Investment Income
$76,713
Other Revenue
$0
All Other Contributions
$1,437,658
Change in Net Assets
$113,789

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,514,371
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$33,776
Total Revenue per Audited Statements
$1,548,147
Total Revenue per Form 990
$1,514,371
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$711,264
Salaries, Compensation, and Employee Benefits$689,318
Total Fundraising Expense$63,827
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$638,292$23,812$27,214$689,318
Fees for Services Other$322,706--$322,706
All Other Expenses$32,056$7,611$10,481$50,148
Office Expenses-$48,751-$48,751
Other Expenses$40,937$0$0$40,937
Advertising-$2,402$24,429$26,831
Travel$565$19,644$1,703$21,912
Depreciation Depletion-$1,830-$1,830
Total Functional Expenses$1,136,551$200,204$63,827$1,400,582

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,400,582
Total Expenses per Audited Statements$1,400,582
Total Expenses per Form 990$1,400,582
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on 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$63,169

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$98,186$63,169▼ $35,017
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
2024-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael J Rouse
Formed
2002
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
8
Employees
71
Volunteers
82

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:

The mission of the dream camp foundation summer program and after school academy is to transform the lives of youth living in historically under-resourced communities through innovative year-long programs that nurture the individual, educate the mind and inspire the spirit. We strive to break the cycle of generational poverty in historically under-resourced 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:

Dream camp provides out-of-school-time enrichment programs that support the development of up to approximately 120 young people aged 6-18. These programs, based in philadelphia, include: 1. After school academy: this program supports elementary school students by offering academic assistance, emotional support, and a safe environment during after-school hours from october to april. 2. Bridge program and internship corps: targeting high school students, these programs offer life skills training, including financial literacy, conflict resolution, resume writing, and leadership development. Students also participate in paid internships through the program. 3. Summer camp: a five-week program where students of all ages engage in enrichment activities and mentoring. All activities across the programs are designed to provide students with experiences and skills they might not otherwise have access to, fostering their academic, social, and emotional growth.

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 322,706. Management and general expenses 0. Fundraising expenses 0. Total expenses 322,706.

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, 2022 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, 2022.

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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 2021 TAX YEAR, THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE WAS 27.50%, FOR THE 2022 TAX YEAR, THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE IS 29.30%, 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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IRS990ScheduleD/OtherSecuritiesGrp/Desc0LORD ABBOT FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc1LOOMIS SAYLES
IRS990ScheduleD/OtherSecuritiesGrp/Desc2AMERICAN FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc3VICTORY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc4VIRTUS FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc5WASHINGTON MUTUAL FUNDS
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IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
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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, 2022 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, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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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
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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.
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ESF INC
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: $638,951(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/TotalBalanceDueAmt063169
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAMS AND SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MISSION OF THE DREAM CAMP FOUNDATION SUMMER PROGRAM AND AFTER SCHOOL ACADEMY IS TO TRANSFORM THE LIVES OF YOUTH LIVING IN HISTORICALLY UNDER-RESOURCED COMMUNITIES THROUGH INNOVATIVE YEAR-LONG PROGRAMS THAT NURTURE THE INDIVIDUAL, EDUCATE THE MIND AND INSPIRE THE SPIRIT. WE STRIVE TO BREAK THE CYCLE OF GENERATIONAL POVERTY IN HISTORICALLY UNDER-RESOURCED 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/ExplanationTxt2DREAM CAMP PROVIDES OUT-OF-SCHOOL-TIME ENRICHMENT PROGRAMS THAT SUPPORT THE DEVELOPMENT OF UP TO APPROXIMATELY 120 YOUNG PEOPLE AGED 6-18. THESE PROGRAMS, BASED IN PHILADELPHIA, INCLUDE: 1. AFTER SCHOOL ACADEMY: THIS PROGRAM SUPPORTS ELEMENTARY SCHOOL STUDENTS BY OFFERING ACADEMIC ASSISTANCE, EMOTIONAL SUPPORT, AND A SAFE ENVIRONMENT DURING AFTER-SCHOOL HOURS FROM OCTOBER TO APRIL. 2. BRIDGE PROGRAM AND INTERNSHIP CORPS: TARGETING HIGH SCHOOL STUDENTS, THESE PROGRAMS OFFER LIFE SKILLS TRAINING, INCLUDING FINANCIAL LITERACY, CONFLICT RESOLUTION, RESUME WRITING, AND LEADERSHIP DEVELOPMENT. STUDENTS ALSO PARTICIPATE IN PAID INTERNSHIPS THROUGH THE PROGRAM. 3. SUMMER CAMP: A FIVE-WEEK PROGRAM WHERE STUDENTS OF ALL AGES ENGAGE IN ENRICHMENT ACTIVITIES AND MENTORING. ALL ACTIVITIES ACROSS THE PROGRAMS ARE DESIGNED TO PROVIDE STUDENTS WITH EXPERIENCES AND SKILLS THEY MIGHT NOT OTHERWISE HAVE ACCESS TO, FOSTERING THEIR ACADEMIC, SOCIAL, AND EMOTIONAL GROWTH.
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 322,706. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 322,706.
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
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02210990
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IRS990/TotalAssetsGrp/BOYAmt02210990
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IRS990/TotalEmployeeCnt071
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0200204
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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