Great Oaks Camping Association

Nonprofit profile at a glance

EIN
237178602
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Lacon, IL, USA
Phone
3094534044
Rating
53
Verdict
MIXED
Rating confidence
Moderate
Sector
Camps

Reported finances

Revenue
$458,494
Expenses
$406,425
Assets
$1,435,365
Liabilities
$-94,873

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Graham League (Executive Director)

Highest reported compensation

  • Graham League (Executive Director): $41,508 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We provide a camping experience to the At-risk community of central Illinois and interested patrons.

What it reported doing in 2025

We offer year round opportunities for organizations to build relationships with at-risk youth.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

MIXED - The filed numbers largely add up and revenue has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 50
  • Transparency & Controls: 86
  • Accountability: 10
  • Sustainability: 52
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.7%; rating input score 54
  • Program expense ratio: 60.6%; rating input score 61
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th 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; 8th percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 11.4%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 3.53; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 10.2%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: -9.2% per year; rating input score 0; 11th percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 53.7% of revenue deployed · 60.6% of spending went to programs
  • Governance: 0 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $246K in reported program spending
  • Leadership: top reported pay $42K · 7 people listed
  • Consistency: 37 of 40 current checks pass · 3 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX PayrollTaxes column sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 27/100.