Civic Intelligence

Camp Rosenbaum Fund

EIN 93-1263998 • 501(c)3 • Portland, OR

Profile

To provide youth development and citizenship camp for 9-11 year old children from low income housing authority properties in oregon and sw washington, emphasizing anti-drug and anti-gang education.

14912 NE Airport WayPortland, OR 97230

www.camprosenbaum.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

40th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

49th percentile

0.02x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

55th percentile

6.6%

Higher net margin than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

13th percentile

-18%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

85th percentile

54%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets40th percentile

Assets

Down

$859,448

Down $191,056 (-18%) from 2021

Liabilities

Up

$3,219

Up $1,052 (+49%) from 2021

Net Assets

Down

$856,229

Down $192,108 (-18%) from 2021

Operations
Liabilities / Revenue49th percentileNet Margin55th percentile

Revenue

Up

$207,931

Up $73,309 (+54%) from 2021

Expenses

Up

$194,176

Up $87,363 (+82%) from 2021

Net Income

Down

$13,755

Down $14,054 (-51%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $515,433Liabilities 2011: $260Net Assets 2011: $515,1732011Assets 2012: $545,786Liabilities 2012: $503Net Assets 2012: $545,2832012Assets 2013: $602,452Liabilities 2013: $2,547Net Assets 2013: $599,9052013Assets 2014: $609,034Liabilities 2014: $5,044Net Assets 2014: $603,9902014Assets 2015: $617,978Liabilities 2015: $3,345Net Assets 2015: $614,6332015Assets 2016: $665,711Liabilities 2016: $4,452Net Assets 2016: $661,2592016Assets 2017: $704,794Liabilities 2017: $3,783Net Assets 2017: $701,0112017Assets 2018: $693,804Liabilities 2018: $3,648Net Assets 2018: $690,1562018Assets 2019: $871,492Liabilities 2019: $1,710Net Assets 2019: $869,7822019Assets 2020: $990,551Liabilities 2020: $3,124Net Assets 2020: $987,4272020Assets 2021: $1,050,504Liabilities 2021: $2,167Net Assets 2021: $1,048,3372021Assets 2022: $859,448Liabilities 2022: $3,219Net Assets 2022: $856,2292022

Highlighted filing

2022

Assets$859,448
Liabilities$3,219
Net Assets$856,229
Open 2022 Filing

Operations Trend

Revenue Growth85th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KExpenses 2011: $92,9392011Expenses 2012: $93,2532012Revenue 2013: $145,288Expenses 2013: $127,018Net Income 2013: $18,2702013Revenue 2014: $140,444Expenses 2014: $133,395Net Income 2014: $7,0492014Revenue 2015: $198,430Expenses 2015: $125,609Net Income 2015: $72,8212015Revenue 2016: $174,135Expenses 2016: $152,101Net Income 2016: $22,0342016Revenue 2017: $174,831Expenses 2017: $185,550Net Income 2017: -$10,7192017Revenue 2018: $218,066Expenses 2018: $164,029Net Income 2018: $54,0372018Revenue 2019: $263,501Expenses 2019: $181,910Net Income 2019: $81,5912019Revenue 2020: $209,285Expenses 2020: $165,623Net Income 2020: $43,6622020Revenue 2021: $134,622Expenses 2021: $106,813Net Income 2021: $27,8092021Revenue 2022: $207,931Expenses 2022: $194,176Net Income 2022: $13,7552022

Highlighted filing

2022

Revenue$207,931
Expenses$194,176
Net Income$13,755
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$859,448
Liabilities
$3,219
Net assets
$856,229
Revenue
$207,931
Expenses
$194,176
Net income
$13,755
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.86$0.21$0.19$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.05$0.13$0.11$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.00$0.99$0.21$0.17$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$0.26$0.18$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.00$0.69$0.22$0.16$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.00$0.70$0.17$0.19$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.00$0.66$0.17$0.15$0.02
2015Summary only. Only limited summary data is available for this year.$0.62$0.00$0.61$0.20$0.13$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.01$0.60$0.14$0.13$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.15$0.13$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$597,338
Mission and Program Overview

Mission

To provide youth development and citizenship camp for 9-11 year old children from low income housing authority properties in oregon and sw washington, emphasizing anti-drug and anti-gang education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,048,337$856,229▼ $192,108
Investments in Publicly Traded Securities$989,960$787,742▼ $202,218
Cash and Non-Interest-Bearing Accounts$60,544$71,706▲ $11,162
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,050,504$859,448▼ $191,056
Other Assets Total-$0-
Liabilities
Other Liabilities$1,247$2,230▲ $983
Accounts Payable and Accrued Expenses$920$989▲ $69
Total Liabilities$2,167$3,219▲ $1,052
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,048,337$856,229▼ $192,108
Total Liabilities and Net Assets / Fund Balance$1,050,504$859,448▼ $191,056
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Crystal KroellerProgram DirectorPT$44,191$44,191

Board Members and Trustees

NameTitle
Sara PerkinsPresident
Lori KrasnowskyVice President
Arnie LeppertDirector
Brian KroellerDirector
Carolina GomezDirector
Cliff MadisonDirector
Don ClermontDirector
Doreen BinderDirector
Greg MatthewsDirector
James CunninghamDirector
Jami ReschDirector
Kelli ShefferDirector
Leslie CrehanDirector
Mark RosenbaumDirector
Rena WhittakerDirector
Roy PittmanDirector
Sara RosenbaumDirector
Steve RudmanDirector
Trevor KitchenDirector
Shelly DavisonFundraiser Director
Douglas GrimLegal Counsel
Mike RoweSecretary
Trina LedbetterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$55,691
Program Service Revenue
$20,289
Investment Income
$65,744
Other Revenue
$66,207
All Other Contributions
$55,691
Change in Net Assets
$13,755
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$99,082
Salaries, Compensation, and Employee Benefits$85,094
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$44,191-$44,191
Payroll Taxes-$28,823-$28,823
Other Salaries and Wages-$12,080-$12,080
Grants to Domestic Orgs$10,000--$10,000
Fees for Service Investment Mgmnt Fees-$7,071-$7,071
Other Expenses$5,682$601-$5,682
All Other Expenses-$3,798-$3,798
Insurance$677$827-$1,504
Fees for Services Accounting-$1,325-$1,325
Occupancy-$1,228-$1,228
Information Technology-$1,214-$1,214
Office Expenses-$87-$87
Total Functional Expenses$92,931$101,245$0$194,176
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Portland Police BureauPortland, OR-Shop With a Cop$10,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$123,281
Fundraising Direct Expenses$57,074
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Taste of Camp Dinner$84,558$84,558$40,534$44,024
Tea Party Fundraiser$14,124$14,124$3,628$10,496
Total Events$122,981$122,981$56,576$66,405
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$2,230
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Form 990 reviewed by finance committee appointed by board of directors.”

Form 990, Part VI, Section B, Line 15A

“Compensation for independent contractors set by board of directors.”

Form 990, Part VI, Section B, Line 15B

“Other officers and key employees compensation set by board of directors”

Form 990, Part VI, Section C, Line 19

“Documents, policies and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Camp Rosenbaum Fund
EIN
93-1263998
Phone
5033884140
Address
14912 NE AIRPORT WAY, PORTLAND, OR 97230

Signing Officer

Name
Sara Perkins
Title
President
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
Or
Voting Board Members
23
Independent Board Members
22
Employees
2
Volunteers
89

Preparer

Firm
Bagley & Company LLC
Address
1449 Liberty St SE, Salem, OR 97302
Preparer
Helen a Bagley
Phone
5035851330
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IRS990/ActivityOrMissionDesc0TO PROVIDE YOUTH DEVELOPMENT AND CITIZENSHIP CAMP FOR 9-11 YEAR OLD CHILDREN FROM LOW INCOME HOUSING AUTHORITY PROPERTIES IN OREGON AND SW WASHINGTON, EMPHASIZING ANTI-DRUG AND ANTI-GANG EDUCATION.
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IRS990/Desc02022 Camp Rosenbaum Fund UpdateWere Back!Thank you from the bottom of our hearts for your role in helping Camp Rosenbaum have such a successful 2022 and make the summer all about the kids!As you know, 2020 and 2021 provided extreme challenges for Camp Rosenbaum and serving local low-income youth in Oregon and SW Washington but Camp Rosenbaum jumped to the challenge and came up with creative ideas each year and reached more children than any previous year. 2022 wasnt without its challenges, however, despite the extra planning needed this year, we were able to reinstate both camps and serve campers in person for the first time in three years!The Rosenbaum PPB Youth Camp took place on June 27th July 1st, 2022, at Parkrose High School in Portland, OR. We offered 11 different activities both on and off campus to 158 youth, ages 8-14. Campers were paired with law enforcement individuals who were their coaches and instructors for the week where they built connections, learned a new skill, and practiced good sportsmanship. Camp Rosenbaum, our overnight camp out at the Oregon Coast, held its 50th camp on July 23rd 29th, 2022! We hosted 76 campers for the week who got to experience the ocean, fishing, horseback riding, nature hike, dodgeball and other group sports, arts & crafts, science, leather, music, participate in a talent show and sandcastle contest, build teamwork at our Fire Dawg Challenge, and learn about making good choices in our STARS Class taught by one of our law enforcement officers. At both camps, the feeling from campers and staff was simply joyous and truly happy to be together again in person. Despite lower numbers at both camps, our first responders, military, and housing authority volunteers were able to make valuable connections in todays youth and show them that there are people in their community who care about them and want them to achieve their dreams no matter what the challenges that they may face in their daily lives. Each day we talked about the qualities that make up good people in our communities and at the end of the week, we recognized our volunteers and revealed what they do in their day-to-day lives. We do this at both camps to show the campers that there are good people in their community who sincerely care about them and that they are ordinary humans just like them.In addition to both of our camps, we partnered once again with the Sunshine Division for their 20th annual Izzys Kids Shop with a Cop event on August 25th, 2022. We were able to provide 12 volunteers from our camp staff and from the Multnomah County Sheriffs Office and brighten the day of 225 kids, all of who got set to start the school year off right with new clothes, shoes, and school supplies! Camp Rosenbaum also attended one of Home Forwards Community Night events and handed out 100 backpacks filled with books, snacks, and school supplies to children living in low-income housing thanks to KPMGs generous donation.Thank you to all of our supporters who attended and/or donated to our Taste of Camp, Golf Tournament, and Tea Party fundraisers because we couldnt have served 559 children without you! This year more than others, we are honored that during such a unique time in our lives, we were able to come together (in person) and support low-income children in our community with our summer youth programs.
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IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
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