Fellowship Camp and Conference Center

Legal name: Camping Ministries of the Carolinas

Nonprofit profile at a glance

EIN
821582933
IRS 990 coverage
2018–2024
Official website data refreshed
Aug 2026
Forms available
Form 990 2024
Location
Waterloo, South Carolina, US
Phone
(864)998-3400
Rating
86
Verdict
STRONG
Rating confidence
Standard
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$567,328
Expenses
$521,945
Assets
$132,719
Liabilities
$15,656

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KEVIN CARTEE (EXECUTIVE DIRECTOR)

People named in this filing

  • KEVIN CARTEE (EXECUTIVE DIRECTOR)
  • JOSH DAWKINS (CHAIR)
  • ANN-MARGARET MCCLARY (VICE-CHAIR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Fellowship Camp and Conference Center provides sacred space for Christian hospitality, fostering meaningful connections and creating experiences that encourage personal and spiritual growth.

What it reported doing in 2024

Camping ministries of the carolinas, inc. (cmc) serves different groups (including churches, community groups, non-profits, and school groups) for retreats, day and weekend programs, environmental education, and staff development and team building. Cmc serves 250 children and youth in our summer program. This included traditional on-site camping programs, traveling day camps in nearby communities, and specialty camps and programs. Cmc also participated in planning, implementation, and hosted/co-hosted community worship events, the community 4th of july celebration (lights on the lake), and other activities benefitting our local community.

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

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 100
  • Accountability: 94
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.9%; rating input score 80
  • Program expense ratio: 86.9%; rating input score 87
  • Fundraising efficiency: $6.45 raised per $1 spent on fundraising; rating input score 24; 24th 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 3.4% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • What they do: 12 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 79.9% of revenue deployed · 86.9% of spending went to programs
  • Governance: 23 of 23 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $454K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 24/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 57/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.