Camp Sonshine

Nonprofit profile at a glance

EIN
870785556
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Roca, NE, USA
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development – Religious Leadership

Official website

Reported finances

Revenue
$1,853,175
Expenses
$1,520,133
Assets
$5,997,136
Liabilities
$1,428,121

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

Leadership & pay

9 people listed

Executive titles in this filing

  • Jeffrey L Keiser (Executive Director)
  • Lonnie Schrader (President)

Highest reported compensation

  • Jeffrey L Keiser (Executive Director): $77,885 total reported compensation
  • Trisha A Keiser (Treasurer): $68,106 total reported compensation
  • Adrianna Tarin (Secretary): $55,850 total reported compensation

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

Overview

Mission

To unlock and unleash kingdom builders by leveraging camp experiences to create a place to belong and become.

What it reported doing in 2024

Day and overnight summer camp programs, as well as year-round events, that minister to and serve the diverse needs of campers, their families, our community, and the world.

Operating model

Revenue model
Earned-program. 75% 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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 52
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.3%; rating input score 61
  • Program expense ratio: 77.1%; rating input score 77
  • Fundraising efficiency: $6.27 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 11th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 3.95; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 13.3%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 70th percentile among comparable filings
  • Revenue growth: 11.8% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 16.8% per year; rating input score 100; 76th percentile among comparable filings

Details

  • Where the money goes: 61.3% of revenue deployed · 77.1% of spending went to programs
  • Governance: 4 of 8 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $78K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

Key Signals

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

  • Review — Accountability: Independent voting board scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 23/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.