NATURE CAMP FOUNDATION INC

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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

1989

Legal Domicile

Principal Officer

PEGGY LAYNE

Phone

8505092527

Tax Period

2023-01-01 to 2023-12-31

NATURE CAMP FOUNDATION INC, founded in 1989, is a small nonprofit that reported $211K in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. Net assets of $1.3M represent 75 months of operating reserves.

Mission

TO EDUCATE THE PUBLIC ABOUT NATURE AND THE ENVIRONMENT.

Program Service Accomplishments

Program 1

Expenses: $168,818 Revenue: $0

CAMP FOR CHILDREN AND ADULTS TO EDUCATE PARTICIPANTS ABOUT THE NATURAL SCIENCES.

Program 2

Expenses: $16,477 Revenue: $0

ADVERTISED AND PROMOTED CONSERVATION THROUGH SCHOLARSHIPS FOR THOSE LESS FORTUNATE AND OTHERWISE UNABLE TO ATTEND CAMP. SEE FUNCTIONAL EXPENSE FOR DETAIL.

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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 (2023)

Revenue Breakdown

Contributions & Grants $173,960

Program Service Revenue $0

Investment Income $35,276

Other Revenue $1,601

TOTAL REVENUE $210,837

Expense Breakdown

Grants Paid $169,477

Salaries & Benefits $0

Fundraising Expenses $15,993

Program Expenses $185,295

Other Expenses $40,826

TOTAL EXPENSES $210,303

Year-over-Year Comparison

	2023	2022	Change
Revenue	$210,837	$190,788	+0.1%
Expenses	$210,303	$70,753	+2.0%
Net Income	$534	$120,035	-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

N/A

Volunteers

120

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
NELL FREDERICKSEN	PRESIDENT	1.00	Officer Director	$0	$0	$0
SARAH HULCHER	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
MARGARET LAYNE	TREASURER	1.00	Officer Director	$0	$0	$0
EMILY MONTGOMERY	SECRETARY	1.00	Officer Director	$0	$0	$0
BARAK BRASHEAR	BOARD MEMBER	1.00	Director	$0	$0	$0
ELIZABETH KNAPP	BOARD MEMBER/FINANCE COMM	1.00	Director	$0	$0	$0
THETA MILLER	BOARD MEMBER/SERVICE WEEKE	1.00	Director	$0	$0	$0
JASON FARR	BOARD MEMBER	1.00	Director	$0	$0	$0
AMY GONZALEZ	BOARD MEMBER/DEVELOPMENT	1.00	Director	$0	$0	$0
SHARON KEITH	BOARD MEMBER/COMMUNICATION	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
2024	No data	No data	No data	No data
2023	$210,837	$210,303	$1,315,845	$534
2022	$190,788	$70,753	$1,315,808	$120,035
2021	$199,635	$109,406	$1,373,594	$90,229
2020	$223,303	$185,416	$1,160,744	$37,887
2019	$206,106	$125,063	$1,010,818	$81,043
2018	$154,554	$66,870	$820,048	$87,684