Ecumenical Camp Association

Nonprofit profile at a glance

EIN
160990313
IRS 990 coverage
2011–2021
Forms available
Form 990 2021
Location
Cleveland, NY, USA
Phone
3156753651
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps
Affiliation
Christianity

Official website

Reported finances

Revenue
$148,654
Expenses
$54,143
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • MICHELLE COE (PRESIDENT)

People named in this filing

  • BETH KRAUSS (DIRECTOR)
  • GARY ONYAN (DIRECTOR)
  • BECKY WILLIAMS (DIRECTOR)

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 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Camping and retreat facility, providing a variety of facilities used by sponsoring churches for spiritual retreats, educational programs, meetings, special events and youth summer camp.

What it reported doing in 2021

Provides a variety of facilities used by various sponsoring churches for spiritual retreats, educational programs, special events meetings and youth summer camp.

Operating model

Revenue model
Earned-program. 100% 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

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 53
  • Transparency & Controls: 90
  • Accountability: 64
  • Sustainability: 53
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 36.4%; rating input score 36
  • Program expense ratio: 99.9%; rating input score 100
  • 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: 63.6%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -20.5% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -12.3% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -11.6% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 36.4% of revenue deployed · 99.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $54K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 11 filing years from 2011 to 2021
  • Contacts: How to reach this organization
  • 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 36/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.