CBM of the Upper Cumberland Region of TN Inc

Nonprofit profile at a glance

EIN
872725510
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Rockwood, TN, USA
Phone
8652095438
Rating
47
Verdict
MIXED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$322,851
Expenses
$231,062
Assets
$654,069
Liabilities
$0

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

Leadership & pay

6 people listed

Executive titles in this filing

  • BRENT WOODARD (CEO)

Highest reported compensation

  • BRENT WOODARD (CEO): $23,675 total reported compensation
  • ELIZABETH WOODARD (BOOKKEEPPER): $23,410 total reported compensation

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

Overview

Mission

Our mission is reaching children and families teaching them to love God His Word and His created world. Camp Ozone provides summer camps retreats and teaching to instruct children and families in Biblical principles.

What it reported doing in 2025

Operation of camps and retreats with ministry to campers

Operating model

Revenue model
Donor-supported. 79% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 8
  • Transparency & Controls: 78
  • Accountability: 70
  • Sustainability: 68
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.1%; rating input score 8
  • Program expense ratio: 11.4%; rating input score 11
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 81.8%; rating input score 82; 1st 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: 80%; rating input score 80; 23rd percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 28.4%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 2.83; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 20.4%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -87.9% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 25.9% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 29% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 8.1% of revenue deployed · 11.4% of spending went to programs
  • Governance: 4 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $26K in reported program spending
  • Leadership: top reported pay $24K · 6 people listed
  • Consistency: 36 of 42 current checks pass · 6 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • High — Financial Efficiency: Mission deployment rate scored 8/100.
  • High — Financial Efficiency: Program expense ratio scored 11/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX OtherSalariesAndWages column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.