Camp Cho-Yeh

What it reported doing in 2025

Carolina creek christian camps had an outstanding year in 2025, exceeding projected numbers of campers and budget through august, after which the camp was dormant for the remainder of the year.in march, the board of directors entered into a negotiation to merge with cho-yeh camps and conference center, inc., a near neighbor and similar ministry. The executive teams brought both boards a proposal that would allow each ministry to flourish by reducing overhead and streamlining operations. For several months, our team participated in the due diligence needed to provide all interested parties with the information they needed to confirm this decision.after considering many merger scenarios, it was determined that cho-yeh's board and executive director would assume the future leadership of the organization. The merger took the form of an asset acquisition, with carolina creek filing to dissolve its entity with the state of Texas.it was crucial to run a strong summer, ensuring that groups had a positive experience and would transfer their confidence to cho-yeh, rebooking for summer 2026. We worked in tandem with cho-yeh staff, training them with respect to the property, facilities, and the unique attributes of each group. By summer's end, nearly all groups had rebooked for next year.the new leadership chose to cease operations after august to be reopened in the spring of 2026. This was to allow for significant maintenance and repair projects that are difficult to accomplish while the facility is occupied. The camps worked together to reschedule all fall and spring groups to other cho-yeh facilities, and, in a few instances, refund deposits for groups that could not or chose not to accept the alternative location.

Financial Efficiency

• Mission deployment rate: 77.8%; rating input score 78
• Program expense ratio: 31.3%; rating input score 31
• Fundraising efficiency: $15.63 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
• Pay-setting controls: 1 of 6 controls in place; rating input score 17
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Missing
  • Written employment contract: Missing
  • Compensation survey or study: Missing
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: 100%; rating input score 100; 75th percentile among comparable filings
• 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: 4 of 8 controls in place; rating input score 50
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Fail
  • Document-retention policy: Fail
  • CEO compensation review process: Pass
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Missing
  • Independent financial-statement audit: Fail

Sustainability

• Operating margin: -150.9%; rating input score 0; 0th percentile among comparable filings
• Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
• Liabilities to assets ratio: Limited
• Officer compensation ratio: 1.8%; rating input score 76; 76th percentile among comparable filings

Growth

• Program expense growth: 4.1% per year; rating input score 100; 30th percentile among comparable filings
• Revenue growth: 3.9% per year; rating input score 100; 29th percentile among comparable filings
• Asset growth: -2.4% per year; rating input score 0; 5th percentile among comparable filings