Emmanuel Pines Camp

Nonprofit profile at a glance

EIN
464140695
IRS 990 coverage
2014–2021
Forms available
Form 990 2021
Location
Prescott, AZ, USA
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Recreational Centers
Affiliation
Christianity

Reported finances

Revenue
$1,036,865
Expenses
$941,541
Assets
$825,564
Liabilities
$464,981

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

Leadership & pay

5 people listed

Executive titles in this filing

  • KATHI TERRELL (EXECUTIVE DIRECTOR)
  • AMELIA TRAYLOR (CO-PRESIDENT)
  • MICHAEL TRAYLOR (PRESIDENT)

People named in this filing

  • KATHI TERRELL (EXECUTIVE DIRECTOR)
  • AMELIA TRAYLOR (CO-PRESIDENT)
  • SALLY TRAGER (TREASURER)

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

Promote and conduct a bible centered conference and camp with programs to bring people to jesus christ, to nurture christian character, to train people for christian service and to strengthen the family through recreation, instruction and inspiration in a wholesome environment.

What it reported doing in 2021

During the fiscal year, the organization provided programs in a wholeome environment to promote bible centered learning for the purpose of exalting jesus christ.

Operating model

Revenue model
Earned-program. 85% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 44
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.6%; rating input score 76
  • Program expense ratio: 83.2%; rating input score 83
  • Fundraising efficiency: $6.27 raised per $1 spent on fundraising; rating input score 19; 19th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.2%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.88; rating input score 34; 34th percentile among comparable filings
  • Liabilities to assets ratio: 0.56; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 82; 82nd percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 6.6% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 7.3% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 75.6% of revenue deployed · 83.2% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $783K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2014 to 2021
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 19/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 34/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.