Crestfield Camp and Conference Center
Nonprofit profile at a glance
- EIN
- 820885608
- IRS 990 coverage
- 2021–2024
- Forms available
- Form 990 2024
- Location
- Slippery Rock, PA, USA
- Phone
- 7247944022
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
- Affiliation
- Christianity
Reported finances
- Revenue
- $589,024
- Expenses
- $635,173
- Assets
- $27,076
- Liabilities
- $95,936
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- Rev Daniel Merry (President)
- Rev Sharon Stewart (Vice President)
People named in this filing
- Mr Damon Bethea (Member)
- Rev Charissa Howe (Member)
- Ms Barbara Prevost (Member)
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
Crestfield is a mission agency of Pittsburgh Presbytery, which is a part of the Presbyterian Church (USA). In 2016 we incroporated and applied for 501(c)3 status. Prior to that, the camp had been a ministry of Pittsburgh Presbytery since 1948. We offer summer camps. In addition, churches and other organizations use our space for their own retreats. Summer Camp is subsidized so that it is affordable to a wide constiuency.
What it reported doing in 2024
Crestfield Camp and Conference Center begas as a Christian summer camp in 1948. We were the church camp for the Pittsburgh Presbytery in Allegheny Count. This is a primary component in fulfilling our mission and ministry. Each summer we welcome children from Western PA to our camp to learn and engage more deeply in their faith. Our philosophy is to focus on small group camping, following Jesus as our guide, and challenging campers by choice. A typical day consists of morning worship, bible study, activity blocks (archery, pool time, canoeing, high and low rope courses, climbing wall, creek hikes, and other games), and meals. We continue as a Presbyterian/Christian camp and Conference Center in the PC(USA). Every participant in camp is subsidized.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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: 86
- Transparency & Controls: 84
- Accountability: 70
- Sustainability: 20
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.6%; rating input score 100
- Program expense ratio: 92.3%; rating input score 92
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 90%; rating input score 90; 5th 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; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- 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: -7.8%; rating input score 20; 20th percentile among comparable filings
- Total-asset coverage ratio: 0.04; rating input score 2; 2nd percentile among comparable filings
- Liabilities to assets ratio: 3.54; rating input score 1; 1st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 91.1% per year; rating input score 100; 99th percentile among comparable filings
- Revenue growth: 9.1% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: -51.9% per year; rating input score 0; 0th percentile among comparable filings
Details
- Where the money goes: 99.6% of revenue deployed · 92.3% of spending went to programs
- Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $586K in reported program spending
- Leadership: top reported pay $0 · 11 people listed
- Consistency: 19 of 20 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 4 filing years from 2021 to 2024
- 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.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Sustainability: Operating margin scored 20/100.
- High — Sustainability: Total-asset coverage ratio scored 2/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 1/100.