Special Days Camps

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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

1979

Legal Domicile

Principal Officer

Emily Szatkowski

Phone

2693524067

Tax Period

2024-01-01 to 2024-12-31

Special Days Camps, founded in 1979, is a small nonprofit that reported $175K in total revenue in fiscal year 2024. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $226K exceeded revenue, resulting in a 29% operating deficit.

Mission

Special Days Camps exists to provide a safe and memorable camping opportunity in a medically supervised environment for children who have experienced cancer, their siblings, and their families.

Program Service Accomplishments

Program 1

Summer and winter camping program for children who either have been or are being treated for cancer or leukemia.

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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 $174,583

Program Service Revenue $0

Investment Income $23

Other Revenue $0

TOTAL REVENUE $174,606

Expense Breakdown

Grants Paid $0

Salaries & Benefits $27,032

Fundraising Expenses $13,087

Program Expenses $0

Other Expenses $198,679

TOTAL EXPENSES $225,711

Year-over-Year Comparison

	2024	2023	Change
Revenue	$174,606	$140,607	+0.2%
Expenses	$225,711	$201,993	+0.1%
Net Income	$-51,105	$-61,386	-0.2%

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

131

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Nikki Lemieux Smith	Board President	10	Officer Director	$0	$0	$0
Roger Spurgeon	Board Vice President	5	Officer Director	$0	$0	$0
Emily Szatkowski	Board Treasurer	5	Officer Director	$0	$0	$0
Bobbi Gellise	Board Secretary	5	Officer Director	$0	$0	$0
Garth Behrje	Board Director	2	Director	$0	$0	$0
Amy Geyer	Board DIrector	2	Director	$0	$0	$0
Dan Lemieux	Board Director	2	Director	$0	$0	$0
Sarah Lemieux	Board Director	2	Director	$0	$0	$0
Emily Line	Board Director	2	Director	$0	$0	$0
Audra McClure-Menold	Board Director	2	Director	$0	$0	$0
Pam Pusateri	Board Director	2	Director	$0	$0	$0
Chris Rork	Board Director	2	Director	$0	$0	$0
C Lynne Royer-Willoughby	Board Director	10	Director	$0	$0	$0
Kerri Schatz	Board Director	2	Director	$0	$0	$0
Cathleen Schell	Board Director	2	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
2024	$174,606	$225,711	$191,025	$-51,105
2023	$140,607	$201,993	$242,058	$-61,386
2022	$177,386	$191,663	$303,501	$-14,277
2021	$175,978	$154,852	$315,852	$21,126
2020	$146,624	$80,527	$296,812	$66,097
2018	$319,777	$200,986	$251,822	$118,791