Cozad Camping Ministry

Nonprofit profile at a glance

EIN
843628467
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-N 2019
Location
Cozad, NE, USA
Phone
3087842808
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Protestant
Affiliation
Christianity

Reported finances

Revenue
$694,373
Expenses
$862,619
Assets
$7,185,678
Liabilities
$382,730

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

Leadership & pay

9 people listed

Executive titles in this filing

  • DAN LANTZER (PRESIDENT)

People named in this filing

  • ELLEN CUNNINGHAM (MEMBER)
  • SCOTT FOSTER (MEMBER)
  • JUSTIN HOEHNER (EXECUTIVE DI)

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

Providing a place where all people can experience christ.

What it reported doing in 2024

During the summer camp session, we accomodated roughly 2,300 guests. Approximately 60% of these attendees were elementary school students, while the remaining 40% were individuals in grades 6 through 12. Half of our guests participated in camp activities for six days, with the other half staying for a duration of three days. We ran specialized programs for two-fifths of our summer visitors, which comprised of worship services, spiritual guidance, engaging recreational activities that blended faith and enjoyment, along with couselors knowledgeable in fostering the spiritual growth of children and youth. The other three-fifths were part of external church groups or other organizations, who facilitated their own programs on personal and spiritual development, with our staff providing assistance in recreation, catering, and overseeing the youth.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program 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

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: 26
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 46
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.5%; rating input score 32
  • Program expense ratio: 26%; rating input score 26
  • Fundraising efficiency: Limited

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: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -24.2%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 8.33; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 31.5% of revenue deployed · 26% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $224K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • High — Financial Efficiency: Program expense ratio scored 26/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.