Pine Summit Bible Camp & Conference Ctr

Nonprofit profile at a glance

EIN
942939496
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Scottsdale, AZ, USA
Phone
4809483747
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Camps
Affiliation
Christianity

Reported finances

Revenue
$688,482
Expenses
$714,209
Assets
$2,238,386
Liabilities
$32,335

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Julie R Dickerson (President & Director)

Highest reported compensation

  • Julie R Dickerson (President & Director): $90,000 total reported compensation
  • Rebecca Anderson (Secretary & Director): $24,000 total reported compensation

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

Overview

Mission

To Provide Camping Facilities, Food & Programs for Churches and Other Exempt Organizations

What it reported doing in 2024

To Provide Camping Facilities, Food and Programs for Churches and Other Exempt Organizations

Operating model

Revenue model
Earned-program. 96% 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.

The verdict

REVIEW - The strongest available result is that the filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 40
  • Transparency & Controls: 59
  • Accountability: 9
  • Sustainability: 45
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45%; rating input score 45
  • Program expense ratio: 44.9%; rating input score 45
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.7%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 3.13; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 16%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: -9.1% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -1.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 45% of revenue deployed · 44.9% of spending went to programs
  • Governance: 0 of 4 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $321K in reported program spending
  • Leadership: top reported pay $90K · 2 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes grants
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 45/100.
  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 21/100.