CAMP LOUEMMA INC (EIN 111661356) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1941

Legal Domicile

Principal Officer

STEVEN BIRNBAUM

Phone

9736009148

Tax Period

2024-10-01 to 2025-09-30

CAMP LOUEMMA INC, founded in 1941, is a small nonprofit in the Recreation & Sports sector that reported $264K in total revenue in fiscal year 2024. Revenue surged 158% from the prior year, signaling strong growth momentum. Net assets of $3.2M represent 144 months of operating reserves.

Mission

CAMP LOUEMMA INC PROVIDES YEARLY SCHOLARSHIP FUNDING FOR CHILDREN, JEWISH OR SEEKING JEWISH CULTURAL IDENTITY, WITH SOCIAL, PHYSICAL, FINANCIAL OR EMOTIONAL NEEDS, TO ATTEND SUMMER CAMP OR SIMILAR ORGANIZATIONS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $60,000

Program Service Revenue $0

Investment Income $203,991

Other Revenue $0

TOTAL REVENUE $263,991

Expense Breakdown

Grants Paid $120,000

Salaries & Benefits $117,763

Fundraising Expenses $0

Program Expenses $238,408

Other Expenses $33,460

TOTAL EXPENSES $271,223

Year-over-Year Comparison

	2024	2023	Change
Revenue	$263,991	$102,228	+1.6%
Expenses	$271,223	$293,591	-0.1%
Net Income	$-7,232	$-191,363	-1.0%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$109,000

Total Directors

$14,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HAL PUGACH	Executive Dir.	40.00	Officer	$95,000	$0	$95,000
STEVEN BIRNBAUM	Vice President	10.00	Officer Director	$14,000	$0	$14,000
MARC BARASH	President	1.00	Officer Director	$0	$0	$0
SCOTT LEVY	Secretary	1.00	Officer Director	$0	$0	$0
STEVEN SELWYN	BOARD MEMBER	1.00	Director	$0	$0	$0
PAUL KREGER	BOARD MEMBER	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$263,991	$271,223	$3,175,437	$-7,232
2024	$102,228	$293,591	$2,972,218	$-191,363
2023	$91,336	$274,453	$2,572,336	$-183,117
2022	$129,698	$315,993	$2,451,742	$-186,295
2021	$65,582	$212,908	$3,032,393	$-147,326
2020	$75,279	$221,826	$2,858,145	$-146,547
2019	$38,935	$278,068	$3,032,429	$-239,133
2018	$832,877	$614,500	$3,296,189	$218,377

CAMP LOUEMMA INC