Carolina Bible Camp and Retreat

Nonprofit profile at a glance

EIN
237282936
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2009
Location
Mocksville, NC, USA
Phone
3364927802
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$481,593
Expenses
$556,284
Assets
$2,628,673
Liabilities
$0

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Cassandra King (Executive Director)

Highest reported compensation

  • Cassandra King (Executive Director): $60,000 total reported compensation

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

Overview

Mission

Provide a facility and opportunities for Christian recreation, education, and fellowship through seven organized week long summer encampments, a winter encampment in January, and as a retreat center through out the year. We strive to keep tuition fees for summer and winter camp affordable therefore operating these program services at a financial loss. Only our full year staff are paid, encampment staff are all volunteers. Individual and organization donors are crucial to our ability to meet our operational budgets. Scholarships are available to financially help those in need to attend our encampments.

What it reported doing in 2025

Winter Camp: Winter camp which is typically over the Martin Luther King holiday weekend. In 2024 we had 122 campers and 59 volunteer staff for an extended weekend encampment. The purpose of winter camp is to give campers a chance to reconnect since being together in the summer. There is a theme that centers the classes and activities of the weekend. Winter camp is a special event being smaller and more intimate.

Operating model

Revenue model
Other-operating. 61% of the money available for current operations came from other operating 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 81.7%; rating input score 82
  • Program expense ratio: 70.4%; rating input score 70
  • Fundraising efficiency: $90.12 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -15.5%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 4.73; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 16.1% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 14.9% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 2.9% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 81.7% of revenue deployed · 70.4% of spending went to programs
  • Governance: 12 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $392K in reported program spending
  • Leadership: top reported pay $60K · 13 people listed
  • Consistency: 42 of 42 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.