Berea Ministries

Legal name: Camp Berea Inc

Nonprofit profile at a glance

EIN
222736224
IRS 990 coverage
2012–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Hebron, NH, USA
Phone
6037446344
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$5,494,927
Expenses
$5,454,942
Assets
$14,372,579
Liabilities
$538,494

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • NATE PARKS (PRESIDENT AND CEO)

Highest reported compensation

  • NATE PARKS (PRESIDENT AND CEO): $268,354 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Berea Ministries exists to partner for life transformation, advance the Church in New England, and empower people to encounter Christ together. The Life Discipleship & Leadership program is a year-long, immersive role where you will get on-the-job training, develop new skills, live in and build a new community, and be mentored by our staff. Designed for college-aged young adults, it’s an opportunity to live at camp, serve in a variety of departments, and develop a variety of skills while helping people encounter Christ, grow in faith, and make lifelong friendships. You will walk away with a greater sense of passion, purpose, and direction, plus new skills and certifications to support you wherever life takes you. Apply Today.

What it reported doing in 2024

Berea provides camping programs, conferences and retreats for children, adults, families and church groups. These activities include a focus on spiritual enrichment and renewal through bible teaching and studies, christian fellowship, music, physical exercise, and various recreational activities associated with such camping programs as boating, hiking, nature studies, archery, tennis, softball, basketball, swimming, canoeing, water-skiing, and various other sports and crafts.

Operating model

Revenue model
Earned-program. 77% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 84
  • Accountability: 95
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.8%; rating input score 76
  • Program expense ratio: 76.1%; rating input score 76
  • Fundraising efficiency: $4.12 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.7%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 2.63; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 8.4% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 59th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 75.8% of revenue deployed · 76.1% of spending went to programs
  • Governance: 8 of 8 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $4.2M in reported program spending
  • Leadership: top reported pay $268K · 11 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $101K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 10 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • Review — Sustainability: Officer compensation ratio scored 54/100.