Camp Sunshine

Nonprofit profile at a glance

EIN
383444227
IRS 990 coverage
2013–2025
Forms available
Form 990 2025, Form 990-EZ 2012
Location
Holland, MI, USA
Phone
6169949897
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Young Men's or Women's Associations

Reported finances

Revenue
$550,453
Expenses
$429,943
Assets
$588,505
Liabilities
$3,543

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • BEN METZGER (VICE PRESIDENT)
  • LOIS MAASSEN (PRESIDENT)

Highest reported compensation

  • KATHLEEN ROHLMAN (EXECUTIVE DIR): $67,647 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To offer experiences that model and nurture a culture of inclusion, grace and joy, through which people with and without disabilities can transcend barriers and value both their own gifts and the talents of others.

What it reported doing in 2025

Providing a camping experience for persons with developmental disabilities.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 61
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.3%; rating input score 63
  • Program expense ratio: 75.2%; rating input score 75
  • Fundraising efficiency: $5.59 raised per $1 spent on fundraising; rating input score 18; 18th 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.9%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 64; 64th percentile among comparable filings
  • Officer compensation ratio: 15.7%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 63.3% of revenue deployed · 75.2% of spending went to programs
  • Governance: 12 of 12 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $323K in reported program spending
  • Leadership: top reported pay $68K · 13 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 11 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.