Charity Review

Issued: January 2015 Expires: January 2017

Camp Fire Columbia

Standards Not Met
 
(503) 224-7800 619 SW 11th Ave Ste 234, Portland OR 97205-2648 www.campfirecolumbia.org
  1. Conclusions
  2. Purpose
  3. Programs
  4. Fund Raising
  5. Tax Status
  6. Financial
  7. Affiliates
Conclusions

Camp Fire Columbia does not meet the following 2 Standards for Charity Accountability.

Standard 6: Effectiveness Policy - Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

Camp Fire Columbia does not meet this standard because:

Camp Fire Columbia does not meet Standard 06 because its board of directors does not have a board policy stating that the organization's performance and effectiveness will be assessed at least once every two years.

Standard 7: Effectiveness Report - Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

Camp Fire Columbia does not meet this standard because:

Camp Fire Columbia does not meet Standard 07 because it did not produce a written report outlining the results of the effectiveness assessment.

In addition, BBB requested, but did not receive, complete information on the organization and is unable to verify the organization's compliance with the following Standard(s) for Charity Accountability: #15

Purpose

The mission of Camp Fire Columbia is to build caring, confident youth and future leaders. Their conviction is that engaged, confident and well-rounded youth today can build thriving communities tomorrow.

Incorporated: 1928 in OR

Also Known As: Camp Fire USA Columbia Council

Programs

Camp Fire Columbia is a co-ed youth development organization that is committed to helping our youngest community members grow the skills and assets they need to be healthy, thriving adults. They partner with local kids, schools, and families to provide research-based programming that: - Supports academic achievement - Builds social and life skills - Fosters community engagement - Develops career and college readiness Camp Fire's portfolio of programs delivers services both in-school and out-of-school, and utilizes best practices in after-school programming, mentoring, resident camps, and unique experiential learning. In 2013-14, Camp Fire directly served approximately 3,500 students ages 5-18, and an additional 9,000 children and families through special projects and partnerships. Camp Fire is focused on reaching our community's most under-served youth. Its programs are located 22 schools, 12 of which are considered low-income. Surveys of youth, parents, and teachers reflect that Camp Fire's programs increase students' connection to school, sense of personal efficacy, motivation, compassion for others, civic engagement, and ability to set and achieve goals. An independent evaluation of the Elementary School Program found that Camp Fire youth increase their test scores at a faster rate than their non-Camp Fire peers while making significant improvements in core academic areas. Camp Fire's programs are recognized as high-quality and have been supported by some of the leading organizations in the Northwest and beyond, including the Bill and Melinda Gates Foundation, Oregon University System, Oregon Community Foundation, Portland Children's Levy, Northwest Health Foundation, and the U.S. Department of Education. In 2013, Camp Fire was recognized as the recipient of the Oregon Ethics in Business Award for a not-for-profit organization.

Fund Raising

Camp Fire Columbia utilizes direct mail appeals, telephone appeals, invitations to fundraising events, print advertisements, grant proposals, planned giving arrangements, and membership appeals as its methods of fundraising.

Camp Fire Columbia receives funding from contributions, donated goods and services, special events and government grants. According to its audited financial statements for the fiscal year ended June 30, 2014, its fundraising costs, $308,899, were 18.0% of related contributions, $1,709,846.

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

Financial

The following information is based on Camp Fire Columbia Audited Financial Statements for the fiscal year ending Monday, June 30, 2014.

Source of Funds
Contributions $841,886
Donated Goods and Services $39,126
Gross Special Events $117,407
Less Direct Expenses ($51,943)
Camping and Related Fees $1,105,793
Timber Sales Net $50,581
School Based Programs $1,348,089
Supplies Sales $134,067
Interest and Dividends $92,560
Unrealized Gains $217,579
Government Grants $763,370
Other Income $24,736
Loss on Sale of Assets Held for Sale ($106,042)
Total Income: $4,577,209
 
Fusion Chart
 
Program Expenses: $3,306,669
Fundraising Expenses: $308,899
Administrative Expenses: $557,062
Total Expenses: $4,172,630
 
Income in Excess of Expenses: $404,579
 
Beginning Net Assets: $3,774,819
Ending Net Assets: $4,179,400
Total Liabilities: $1,248,689
Total Assets: $5,428,088


An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

This report is not to be used for fund raising or promotional purposes.

Standards Legend

  • Meets Standards IconMeets Standards
  • Standards Not Met IconStandards Not Met
  • Did Not Disclose IconDid Not Disclose
  • Review in Progress IconReview in Progress
  • Unable to Verify IconUnable to Verify
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Standard 1: Board Oversight


Description:

Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

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Standard 2: Board Size


Description:

Soliciting organizations shall have a board of directors with a minimum of five voting members.

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Standard 3: Board Meetings


Description:

An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

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Standard 4: Board Compensation


Description:

Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

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Standard 5: Conflict of Interest


Description:

No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

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Standard 6: Effectiveness Policy


Description:

Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

Camp Fire Columbia does not meet meet this standard because:

Camp Fire Columbia does not meet Standard 06 because its board of directors does not have a board policy stating that the organization's performance and effectiveness will be assessed at least once every two years.

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Standard 7: Effectiveness Report


Description:

Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

Camp Fire Columbia does not meet meet this standard because:

Camp Fire Columbia does not meet Standard 07 because it did not produce a written report outlining the results of the effectiveness assessment.

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Standard 8: Program Expenses


Description:

Spend at least 65% of its total expenses on program activities.

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Standard 9: Fund Raising Expenses


Description:

Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.

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Standard 10: Accumulating Funds


Description:

Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

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Standard 11: Audit Report


Description:

Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

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Standard 12: Detailed Expense Breakdown


Description:

Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

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Standard 13: Accurate Expense Reporting


Description:

Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

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Standard 14: Budget Plan


Description:

Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

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Standard 15: Truthful Materials


Description:

Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

BBB requested, but did not receive, complete information on the Camp Fire Columbia’s solicitation materials and is unable to verify the organization's compliance with this standard.
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Standard 16: Annual Report


Description:

Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

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Standard 17: Website Disclosures


Description:

Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

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Standard 18: Donor Privacy


Description:

Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

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Standard 19: Cause Marketing Disclosures


Description:

Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

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Standard 20: Complaints


Description:

Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fund raising practices, privacy policy violations and/or other issues.