Skyview Ranch
Legal name: Ohio Baptist Camps
Nonprofit profile at a glance
- EIN
- 341036973
- IRS 990 coverage
- 2020–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Millersburg, OH, USA
- Phone
- 330-674-7511
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $1,402,032
- Expenses
- $1,485,537
- Assets
- $6,407,983
- Liabilities
- $893,601
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
15 people listed
Executive titles in this filing
- Jon Casbohm (Executive Director)
Highest reported compensation
- Jon Casbohm (Executive Director): $84,368 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Skyview Ranch supports life impact through Christ-centered camping and retreats (summer camp overview). We believe that the Holy Spirit is a Divine person, equal with God the Father, and God the Son; that He was active in creation; that He convicts of sin, righteousness and judgment; that He is the agent in the New Birth; that He baptizes all believers into the body of Christ at conversion; that He indwells, seals, endues, guides, teaches, witnesses, sanctifies, fills, and helps the believer. We believe that the Holy Spirit gives gifts to believers but that the sign gifts of the Holy Spirit are completed, not normative, and are not necessarily applicable to the work of the Holy Spirit in this age. Psalm 139:7-12; John 14:16-17; 16:13,14; Romans 8:9; I Corinthians 6:19; Ephesians 1:13-14; Titus.
What it reported doing in 2024
Skyview has one program service, camps and retreats - Summer youth camps; Youth retreats; Mens retreats; Ladies retreats; Outdoor education. Total visitors to Skyview in 2024 were 7,025; 750 were summer campers. There were 77 salvation decisions made by visitors in 2024.
Operating model
- Revenue model
- Earned-program. 72% of the money available for current operations came from fees and other program revenue.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Revenue has declined or grown slowly and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 68
- Transparency & Controls: 94
- Accountability: 90
- Sustainability: 45
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 78.6%; rating input score 79
- Program expense ratio: 72.5%; rating input score 73
- 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: 100%; rating input score 100; 76th 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: Pass
- 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: -6%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 4.31; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: 0.14; rating input score 37; 37th percentile among comparable filings
- Officer compensation ratio: 5.7%; rating input score 51; 51st percentile among comparable filings
Growth
- Program expense growth: 16.2% per year; rating input score 100; 77th percentile among comparable filings
- Revenue growth: -19% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: 10.8% per year; rating input score 100; 61st percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site
- Where the money goes: 78.6% of revenue deployed · 72.5% of spending went to programs
- Governance: 14 of 14 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.1M in reported program spending
- Leadership: top reported pay $84K · 15 people listed
- Consistency: 37 of 37 current checks pass
- Schedules: 8 filed schedules · includes major donors and grants
- Filing history: 5 filing years from 2020 to 2024
- 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 — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 22/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 37/100.
- Review — Sustainability: Officer compensation ratio scored 51/100.