NC UM Camp & Retreat Ministries, Inc.
Legal name: Nc United Methodist Camp & Retreat Ministries Inc
Nonprofit profile at a glance
- EIN
- 562138935
- IRS 990 coverage
- 2011–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- Garner, NC, United States
- Phone
- 919-552-1756
- Rating
- 81
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Youth Development N.E.C.
- Affiliation
- Christianity
Reported finances
- Revenue
- $5,971,993
- Expenses
- $6,839,359
- Assets
- $11,067,794
- Liabilities
- $3,786,642
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
17 people listed
Executive titles in this filing
- DAIL BALLARD (EXECUTIVE DIRECTOR)
Highest reported compensation
- DAIL BALLARD (EXECUTIVE DIRECTOR): $160,887 total reported compensation
- CHRISTINE FIRMAN (FINANCE DIRECTOR AFTER 04/2025): $93,610 total reported compensation
- KARLA DIENER (FINANCE DIRECTOR THROUGH 04/2025): $38,545 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide and promote christian camping and outdoor ministries to all ages through the operation of camping and other outdoor facilities with a focus on the seven foundations of united methodist camp and retreat ministry (see schedule o):1) provide intentional places and experiences apart.2) extend genuine christian hospitality and community.3) nurture christian faith and discipleship.4) develop christian spiritual leaders. 5) teach creation care and appreciation.6) collaborate with united methodist churches and agencies.7) inspire and equip all guests to "do love and service."
What it reported doing in 2025
The organization owns and operates three united methodist camp and retreat centers offering a variety of programs that emphasize christian education through activities that include outdoor environmental education for school groups, adult ministries, and summer camps. Our camps are accredited by the american camp association.
Operating model
- Revenue model
- Earned-program. 82% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 87
- Transparency & Controls: 70
- Accountability: 95
- Sustainability: 28
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 99.9%; rating input score 100
- Program expense ratio: 84.5%; rating input score 85
- Fundraising efficiency: $7.87 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 8 of 9 controls in place; rating input score 89
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -14.5%; rating input score 7; 7th percentile among comparable filings
- Total-asset coverage ratio: 1.62; rating input score 51; 51st percentile among comparable filings
- Liabilities to assets ratio: 0.34; rating input score 24; 24th percentile among comparable filings
- Officer compensation ratio: 4.3%; rating input score 62; 62nd percentile among comparable filings
Growth
- Program expense growth: 2.6% per year; rating input score 100; 22nd percentile among comparable filings
- Revenue growth: 2% per year; rating input score 100; 17th percentile among comparable filings
- Asset growth: 7.2% per year; rating input score 100; 45th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 99.9% of revenue deployed · 84.5% of spending went to programs
- Governance: 14 of 14 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $5.8M in reported program spending
- Leadership: top reported pay $161K · 17 people listed · 1 of 6 pay-setting controls reported
- Highest-paid contractors: 1 contractor listed · $119K reported
- Consistency: 34 of 34 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 14 filing years from 2011 to 2025
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Fundraising efficiency scored 28/100.
- High — Sustainability: Operating margin scored 7/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- Review — Sustainability: Total-asset coverage ratio scored 51/100.
- High — Sustainability: Liabilities to assets ratio scored 24/100.