Friends of Berkeley Tuolumne Camp (EIN 942976224) - 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

1984

Legal Domicile

Principal Officer

Steve Geahry

Phone

5106857185

Tax Period

2024-01-01 to 2024-12-31

Friends of Berkeley Tuolumne Camp, founded in 1984, is a small nonprofit that reported $241K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year. Expenses of $225K left a modest 7% surplus.

Mission

FOBTC's mission is to preserve and enhance the Camp Tuolumne Family Camp experience for present and future generations.

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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 $139,301

Program Service Revenue $95,201

Investment Income $17,026

Other Revenue $-10,392

TOTAL REVENUE $241,136

Expense Breakdown

Grants Paid $0

Salaries & Benefits $110,762

Fundraising Expenses $46,455

Program Expenses $110,470

Other Expenses $114,497

TOTAL EXPENSES $225,259

Year-over-Year Comparison

	2024	2023	Change
Revenue	$241,136	$255,620	-0.1%
Expenses	$225,259	$213,993	+0.1%
Net Income	$15,877	$41,627	-0.6%

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

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

$61,740

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Scott Gelfrand	Executive Dir.	30.00	Officer	$61,740	$0	$61,740
Sarah Givens	Development Coordinator	40.00		$22,917	$0	$22,917
Kara Perez	Development Coordinator	40.00		$17,933	$0	$17,933
Steve Geahry	President	3.00	Officer Director	$0	$0	$0
Lois Price	Director	1.00	Director	$0	$0	$0
Rachel Amare	Secretary	1.00	Officer Director	$0	$0	$0
Philip Klingelhofer	Treasurer	1.00	Officer Director	$0	$0	$0
Meka Tull	Director	1.00	Director	$0	$0	$0
Brenda Buxton	Director	1.00	Director	$0	$0	$0
Janet Sowers	Vice President	1.00	Officer Director	$0	$0	$0
Juliette Carr	Director	1.00	Director	$0	$0	$0
Judy Malamut	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
2024	$241,136	$225,259	$485,460	$15,877
2023	$255,620	$213,993	$469,093	$41,627
2022	$206,233	$389,005	$446,414	$-182,772
2021	$332,124	$581,792	$684,961	$-249,668
2020	$406,862	$198,442	$994,061	$208,420
2019	$591,366	$153,373	$804,639	$437,993

Friends of Berkeley Tuolumne Camp