Holston Presbytery Camp and Retreat Center Inc

Nonprofit profile at a glance

EIN
566021863
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-T 2024
Location
Banner Elk, NC, USA
Phone
8444657866
Rating
91
Verdict
STRONG
Rating confidence
Standard
Sector
Camps
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,165,163
Expenses
$807,691
Assets
$2,501,827
Liabilities
$183,260

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

Leadership & pay

11 people listed

Executive titles in this filing

  • MADELINE CHANDLER Jr (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MADELINE CHANDLER Jr (EXECUTIVE DIRECTOR): $40,769 total reported compensation

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

Overview

Mission

Acquire and operate a christian camp for the presbyterian church as well as other christian churches that may want to attend and for adult christian retreats.

What it reported doing in 2025

The camp ran a successful summer camp touching the lives of children who enrolled in day camp programs and week long over night programs that operated from may to august. In addition the camp had ski retreats for boyscouts and church youth to conferences for colleges, civic organizations and church men and women groups from april to december.

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 98% 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

STRONG - 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 liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 100
  • Accountability: 95
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.8%; rating input score 76
  • Program expense ratio: 92.1%; rating input score 92
  • Fundraising efficiency: $405.63 raised per $1 spent on fundraising; rating input score 94; 94th 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: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.7%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 3.1; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 39; 39th percentile among comparable filings
  • Officer compensation ratio: 5%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 9.9% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 12.5% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 16.1% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 75.8% of revenue deployed · 92.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $744K in reported program spending
  • Leadership: top reported pay $41K · 11 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Liabilities to assets ratio scored 39/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.