Friends of China Camp Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To provide interpretive & educational services as part of the California State Parks system. Friends of China Camp, Inc. (FOCC) is the Operator of China Camp State Park. Operation of the park is per a month-to-month agreement with the CA DPR.
- Income
- $2.0 million
- Spending
- $1.0 million
- Spent on programs
- 57%
- Reserves
- 19.3 months of spending
- Largest source of income
- other income, 57%
- Employees
- 11
- Volunteers
- 100
- Highest pay
- $119,734, executive dir.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 93 out of 100. Higher than 77% of charities in its peer group (public benefit, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 19.3 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
15 of 15Income exceeded spending by 49% of income.
Income trend
15 of 15Income rose 144% on the year before.
Spending floor
8 of 1557% of spending went to programs and raising each dollar of donations cost 32 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 55 out of 100. Higher than 10% of charities in its peer group (public benefit, $1m to $10m).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (2)
- $573,829 spent. INTERPRETIVE AND EDUCATIONAL PROGRAMS FOCC offers interpretive and educational programs, special events, tours and nature walks, informative signage, operation of a museum, restoration of an historic fishing boat, natural history programs, programs related to coastal ecosystems and provides informational services to visitors. Intrepretive and educational programs are provided at no cost to visitors. We estimate that 4,533 park/trail use and 15,576 other park services were provided to visitors in 2025. Camping revenue is reported separately. Interpretive and Educational expenses are included in the Program Services Expenses reported.
- CAMPING PROGRAMS Camping programs are offered by volunteer camp hosts who provide education and interpretive information to campers. Firewood sold to campers is recycled from dead and downed trees in the park. Park volunteers split and cut the wood. Supplemental wood purchases of $1,478 were made in 2025. We estimate that 4,116 camp reservations were made and that 833 other camping related transactions occurred in 2025. Camp expenses are included in the Program Services Expenses reported.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.