Joy Baptist Camp Association Inc

Nonprofit profile at a glance

EIN
391027840
IRS 990 coverage
2020–2020
Forms available
Form 990 2020
Location
Whitewater, WI, USA
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$577,561
Expenses
$519,978
Assets
$292,512
Liabilities
$3,004

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • KREGG FARMER (VICE PRESIDENT)
  • DAVID ANDERSON (PRESIDENT)

People named in this filing

  • DAVID SCHLAGEL (BOARD MEMBER)
  • TOM LOGGANS (BOARD MEMBER)
  • WAYNE VAN GELDEREN (BOARD 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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Bring campers to the word of god and then to churches where they will continue to grow. The camp is also available for private retreats, womens groups, and mens groups.

What it reported doing in 2020

Joy baptist camp association operates a christian camp that offers summer camps, school camps, and retreats to local churches and organizations

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 99% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 92
  • Accountability: 70
  • Sustainability: 48
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.8%; rating input score 61
  • Program expense ratio: 65.9%; rating input score 66
  • 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: 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: 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 0.56; rating input score 21; 21st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 83; 83rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 60.8% of revenue deployed · 65.9% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $343K in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Operating margin scored 50/100.
  • High — Sustainability: Total-asset coverage ratio scored 21/100.