CharityWatch REPORT
Issued September 2017

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.

Note(s)
CharityWatch's rating of Camp Fire National Headquarters is for the Camp Fire national office and does not include the financial activities of the Camp Fire local councils, licensees, or community partners.

According to the Camp Fire National Headquarters audit of June 30, 2016 (Note 1, Nature of Operations and Related Parties):

"Camp Fire National Headquarters...is a youth development organization headquartered in Kansas City, Missouri providing services to over 128,000 youth in 26 states through a 57 council network."

[...]

"...Each council, licensee, and community partner is an autonomous corporation organized under the laws of the state in which it operates."
According to the Camp Fire National Headquarters audit of June 30, 2016 (Note 20, Contingencies):

"Over the prior three years, the Organization has incurred an overall negative change in net assets of $1,114,944. In response to this trend, Management has developed a comprehensive operating plan that includes both revenue increases and expenditure decreases for the National office. Grant revenue and expenses will increase in 2017 as a result of obtaining new grants. Management believes that these actions are reasonable and achievable, and will combine to reduce or eliminate future operating deficits."
According to the Camp Fire National Headquarters audit of June 30, 2016 (Note 21, Commitments):

"At June 30, 2016, the Organization had a contractual commitment totaling $42,857 in consulting services."

"At June 30, 2016, the Organization had a contractual commitment totaling $100,000 in strategic planning services."

"At June 30, 2016, the Organization had a contractual commitment totaling $60,000 in services related to developing learning lab videos."
According to the Camp Fire National Headquarters audit of June 30, 2016 (Note 10), Camp Fire received contributed in-kind goods and services valued at $170,432 in fiscal 2016, including $91,513 in contributed professional services.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found by clicking on "About CharityWatch" from the navigation bar and then clicking on "Criteria & Methodology".]

Number Results:

Number Results: