CAMP NEBAGAMON SCHOLARSHIP FUND

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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

1947

Legal Domicile

Principal Officer

BRIAN KRAMER

Phone

6104536652

Tax Period

2024-08-01 to 2025-07-31

CAMP NEBAGAMON SCHOLARSHIP FUND, founded in 1947, is a small nonprofit that reported $202K in total revenue in fiscal year 2024. Expenses of $191K left a modest 6% surplus.

Mission

THE CAMP NEBAGAMON SCHOLARSHIP FUND ("CNSF") PROVIDES TRANSFORMATIVE SUMMERS FOR CHILDREN AND TEENS AFFECTED BY POVERTY AND DISABILITY. AT CAMP, THEY EXPERIENCE SUMMERS FILLED WITH FRIENDSHIP, ADVENTURE, AND PERSONAL GROWTH THAT OPEN NEW POSSIBILITIES FOR A MORE HOPEFUL FUTURE. CONTRIBUTIONS TO CNSF SUPPORT TUITION SCHOLARSHIPS AT NON-PROFIT SUMMER CAMPS THAT SPECIALIZE IN SERVING YOUTH WHO EXPERIENCE POVERTY AND DISABILITY. CHILDREN AND TEENS WHO RECEIVE CNSF'S CAMP SCHOLARSHIPS DEVELOP SKILLS AND VALUES NEEDED FOR SUCCESS AT CAMPS WHERE THEY ARE AMONG PEERS, SPECIALLY TRAINED COUNSELORS, MENTORS, AND ROLE MODELS.

Program Service Accomplishments

Program 1

Expenses: $171,609

CNSF PROVIDED $165,000 IN SUMMER CAMP TUITION SCHOLARSHIP SUPPORT DURING THE YEAR ENDED JULY 31, 2025. THIS FUNDING SUPPORTED 965 TOTAL CAMPER DAYS AT CNSF'S RECIPIENT CAMPS, CALCULATED BASED ON THE AVERAGE PER-DAY COSTS AT EACH OF CNSF'S RECIPIENT CAMPS (WHICH HAVE VARYING CAMP SESSION LENGTHS).

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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 $186,195

Program Service Revenue $0

Investment Income $16,027

Other Revenue $0

TOTAL REVENUE $202,222

Expense Breakdown

Grants Paid $165,000

Salaries & Benefits $10,715

Fundraising Expenses $0

Program Expenses $171,609

Other Expenses $15,139

TOTAL EXPENSES $190,854

Year-over-Year Comparison

	2024	2023	Change
Revenue	$202,222	$191,046	+0.1%
Expenses	$190,854	$184,342	+0.0%
Net Income	$11,368	$6,704	+0.7%

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

N/A

Volunteers

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

$10,715

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRIAN KRAMER	PRESIDENT	3.00	Officer Director	$0	$0	$0
AMY FOXMAN	VICE-PRESIDENT	3.00	Officer Director	$0	$0	$0
BOB STRIKER	TREASURER	0.50	Officer Director	$0	$0	$0
STEPHANIE HANSON	SECRETARY	0.25	Officer Director	$0	$0	$0
KRISTIN AHLBERG	TRUSTEE	0.25	Director	$0	$0	$0
ADAM BLOOM	TRUSTEE	2.00	Director	$0	$0	$0
TROIKA BRODSKY	TRUSTEE	0.25	Director	$0	$0	$0
ANDY COHEN	TRUSTEE	0.25	Director	$0	$0	$0
MATT FRIEDMAN	TRUSTEE	0.25	Director	$0	$0	$0
ADAM KAPLAN	TRUSTEE	0.25	Director	$0	$0	$0
JOEY LASKIN	TRUSTEE	0.50	Director	$0	$0	$0
JEFF LEVINSON	TRUSTEE	2.00	Director	$0	$0	$0
FRANK SACHS	TRUSTEE	0.25	Director	$0	$0	$0
JOHNATHAN SCHARFF	TRUSTEE	0.25	Director	$0	$0	$0
NOAH STEIN	TRUSTEE	0.25	Director	$0	$0	$0
STEPH TOMASKY	TRUSTEE	0.25	Director	$0	$0	$0
JESSICA STEIN DIAMOND	EXECUTIVE DIRECTOR	6.00	Officer	$10,715	$0	$10,715

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	$202,222	$190,854	$283,867	$11,368
2024	$191,046	$184,342	$268,554	$6,704
2023	$225,816	$195,726	$238,435	$30,090
2022	$197,888	$164,067	$200,834	$33,821
2021	$140,642	$135,037	$187,107	$5,605
2020	$133,588	$131,844	$154,097	$1,744
2019	$120,469	$116,572	$140,461	$3,897