CAMP FIRE COLUMBIA

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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

1928

Legal Domicile

Principal Officer

GINA SANDER

Phone

5032247800

Tax Period

2024-07-01 to 2025-06-30

CAMP FIRE COLUMBIA, founded in 1928, is a community nonprofit that reported $4.4M in total revenue in fiscal year 2024. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $5.2M exceeded revenue, resulting in a 18% operating deficit.

Mission

TO BUILD LASTING, EQUITABLE, AND CARING RELATIONSHIPS WITH NATURE, OTHERS, AND OURSELVES.

Program Service Accomplishments

Program 1

Expenses: $2,069,375 Revenue: $1,251,780

SCHOOL BASED PROGRAMS: CAMP FIRE'S SCHOOL BASED PROGRAMS PARTNER WITH SCHOOLS AND FAMILIES TO STRENGTHEN STUDENT ACHIEVEMENT AND HELP YOUTH BUILD ASSETS THAT LEAD TO SUCCESS IN SCHOOL, COMMUNITY, AND IN LIFE. IN 2024-25 OUR SCHOOL BASED PROGRAMS SERVED NEARLY 1,300 YOUTH AT 19 SCHOOLS THROUGH BEFORE-SCHOOL, IN-SCHOOL, AFTER SCHOOL AND SUMMER PROGRAMS IN ELEMENTARY, MIDDLE AND HIGH SCHOOLS, INCLUDING SEVERAL TITLE 1 SCHOOLS IN MULTNOMAH AND YAMHILL COUNTIES. EACH PROGRAM PROVIDES ACADEMIC SUPPORT, EXPERIENTIAL LEARNING, ENRICHMENT, MENTORING, LEADERSHIP, AND COMMUNITY ENGAGEMENT. SPECIAL EMPHASIS IS ON REACHING THE MOST VULNERABLE YOUTH. PROGRAMS INCREASE STUDENT ACHIEVEMENT AND DEVELOP ESSENTIAL YOUTH ASSETS SUCH AS CONFIDENCE, MOTIVATION, AND FEELINGS OF CONNECTEDNESS TO PEERS, SCHOOL, AND COMMUNITY.

Program 2

Expenses: $1,907,860 Revenue: $1,664,436

CAMP PROGRAMS: IN 2024-25 CAMP FIRE COLUMBIA'S CAMP NAMANU OVERNIGHT CAMPS SERVED MORE THAN 1,450 YOUTH GRADES K-12 DURING EIGHT WEEKS OF SUMMER PROGRAMMING DESIGNED TO IMMERSE YOUTH IN UNIQUE...

CAMP PROGRAMS: IN 2024-25 CAMP FIRE COLUMBIA'S CAMP NAMANU OVERNIGHT CAMPS SERVED MORE THAN 1,450 YOUTH GRADES K-12 DURING EIGHT WEEKS OF SUMMER PROGRAMMING DESIGNED TO IMMERSE YOUTH IN UNIQUE HANDS-ON EXPERIENCES THAT KEEP THEM ENGAGED, EXPLORING AND LEARNING DURING OUT-OF-SCHOOL MONTHS. CAMP NAMANU ALSO WELCOMED NEARLY 1,500 SIXTH GRADERS THROUGH AREA OUTDOOR SCHOOL PROGRAMS.

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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 $1,336,015

Program Service Revenue $2,916,216

Investment Income $6,384

Other Revenue $174,159

TOTAL REVENUE $4,432,774

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,101,511

Fundraising Expenses $151,895

Program Expenses $3,977,235

Other Expenses $2,142,834

TOTAL EXPENSES $5,244,345

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,432,774	$8,540,194	-0.5%
Expenses	$5,244,345	$9,076,936	-0.4%
Net Income	$-811,571	$-536,742	+0.5%

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

261

Volunteers

100

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

$161,074

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSHUA TODD	PAST EXECUTIVE DIRECTOR	40.00	Officer	$80,242	$10,032	$90,274
KAREN HILL	INTERIM EXECUTIVE DIRECTOR	40.00	Officer	$70,800	$0	$70,800
GINA SANDER	EXECUTIVE DIRECTOR	40.00	Officer	$0	$0	$0
MARTIN CHASEHILL	BUSINESS DIRECTOR	40.00	Officer	$0	$0	$0
MELYNDA RETALLACK	CHAIR	1.00	Officer Director	$0	$0	$0
NOAH MORSS	DIRECTOR	1.00	Director	$0	$0	$0
JULIE BRIGGS	DIRECTOR	1.00	Director	$0	$0	$0
JENNA GUERTIN-DAVIS	DIRECTOR	1.00	Director	$0	$0	$0
MARK LAU	DIRECTOR	1.00	Director	$0	$0	$0
ANGIE CUTHILL	DIRECTOR	1.00	Director	$0	$0	$0
BRYN TORKELSON	DIRECTOR	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	$4,432,774	$5,244,345	$8,831,149	$-811,571
2024	$8,540,194	$9,076,936	$10,799,486	$-536,742
2023	$8,044,843	$9,422,168	$10,492,793	$-1,377,325
2022	$9,351,557	$7,011,834	$9,848,308	$2,339,723
2021	$3,087,549	$3,289,935	$6,574,558	$-202,386
2020	$5,258,213	$5,159,424	$5,628,856	$98,789
2019	$5,543,299	$5,035,357	$5,805,385	$507,942
2018	$5,451,856	$4,665,047	$5,447,893	$786,809