Koinonia Conference Grounds

Nonprofit profile at a glance

EIN
941498877
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Watsonville, CA, USA
Phone
8317221472
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,336,722
Expenses
$2,618,971
Assets
$7,532,672
Liabilities
$206,796

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • ROBERT SHERRARD (PRESIDENT THRU NOV. 2024)
  • KEVIN COOPER (PRESIDENT SINCE NOV. 2024)

Highest reported compensation

  • ELLEN J KLIEWER (HIGHLY COMPENSATED EMPLOYEE): $131,035 total reported compensation
  • PATRICK BERGMAN (EXEC. DIR, NON-VOTING): $113,248 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Koinonia conference grounds exists to bring glory to the lord jesus christ by providing quality facilities, services, and programs to promote a vital relationship with god in all people, both locally and globally.koinonia hosts summer youth camps, weekend camps, and outdoor education camps as core fulfillments of our mission to provide facilities and services that display the glory of god. We provide a safe, joyful, loving space for all our guests to enjoy the creation of god, his abundance and to grow as people. These groups have goals which are cohesive to ours as they desire for their participants to enjoy their time, grow in their appreciation of god and become better people, as esteemed by the principles of our religious convictions.

What it reported doing in 2024

1) the outdoor education groups that koinonia hosts are times for younger people to expand as a person by growing in interpersonal skills, achieving as a team, experiencing god in his creative environment, growing in the competency and enjoyment of living in the outdoors and growing in physical capability. 2) koinonia has also made grants to campership programs run by action international in foreign countries.revenue & expense for both other programs areas combined are:

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
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

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 89
  • Accountability: 90
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.2%; rating input score 69
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 7th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd 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; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 21.5%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 2.88; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 9.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 21st percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 40th percentile among comparable filings

Details

  • Where the money goes: 69.2% of revenue deployed · 90.2% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $2.4M in reported program spending
  • Leadership: top reported pay $131K · 16 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.