Center for Christian Growth Inc

Nonprofit profile at a glance

EIN
751671920
IRS 990 coverage
2014–2024
Forms available
Form 990 2024, Form 990-PF 2011, Form 990-T 2024
Location
New Braunfels, TX, USA
Phone
8306204263
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$15,468,082
Expenses
$10,889,896
Assets
$27,545,590
Liabilities
$8,744,630

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

Leadership & pay

12 people listed

Executive titles in this filing

  • JOHN MACDONALD (PRESIDENT - TRUSTEE - TREASURER)

Highest reported compensation

  • JOHN MACDONALD (PRESIDENT - TRUSTEE - TREASURER): $153,882 total reported compensation
  • LEIGHTON COLE ADAMS (SENIOR DIRECTOR OF DEVELOPMENT): $124,193 total reported compensation
  • ANDREW KRAWIEC (SENIOR DIRECTOR OF OPERATIONS): $118,882 total reported compensation

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

Overview

Mission

The mission of t bar m camps is to present jesus christ teach his ways and represent him through an exciting enthusiastic and encouraging camp and retreat experience

What it reported doing in 2024

T bar m retreats offers a year-round hospitality platform for purpose of organizational retreats. Our retreats and conference center can accomodate a range of guests from school youth to adults. Additionally we offer an educational and leadership development program designed for all types of organizations looking to build teams through initiative games and both high and low ropes activities. Organizations include but are not limited to churches companies schools youth groups non-profits hospitals and associations for the purpose of doing off-site retreats and programs. In 2024 over 120 organizations involving thousands of guests utilized t bar m retreats for their organizational growth and development.

Operating model

Revenue model
Other-operating. 67% of the money available for current operations came from other operating revenue.
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

SUPPORTED - 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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 79
  • Accountability: 88
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.3%; rating input score 61
  • Program expense ratio: 87%; rating input score 87
  • Fundraising efficiency: $18.45 raised per $1 spent on fundraising; rating input score 55; 55th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 89.5%; rating input score 89; 3rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • 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; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 16th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 29.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 2.53; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 3.6%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 4.3% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 5.9% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 8% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 61.3% of revenue deployed · 87% of spending went to programs
  • Governance: 8 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $9.5M in reported program spending
  • Leadership: top reported pay $154K · 12 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $2.2M reported
  • Consistency: 42 of 46 current checks pass · 4 findings to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 55/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Advertising 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 OtherEmployeeBenefits column sum did not reconcile in the filed values.