Pyoca Camp and Retreat Center Inc

Nonprofit profile at a glance

EIN
871464661
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Brownstown, IN, USA
Phone
8123583413
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$849,177
Expenses
$618,409
Assets
$859,315
Liabilities
$9,097

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

Leadership & pay

16 people listed

Executive titles in this filing

  • DAVID FRANGOS (PRESIDENT)
  • ANDY LONGO (VICE PRESIDENT)
  • MIKE DAVIS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MIKE DAVIS (EXECUTIVE DIRECTOR): $86,159 total reported compensation

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

Overview

Mission

Our mission is to be a place where all are welcome in god's love to explore, grow, rest, and play. We serve as a year round summer camp and retreat center, offering a variety of annual programs, as well as hosting rental groups. The core of our mission is focused on our summer camp and youth programming. Faith is the foundation of all that we do, particularly our hospitality. We know that every person who walks through our doors, children and adults alike, will come to us at different stages of life and faith journeys. We seek to welcome all so that through our love and hospitality every person who comes to pyoca may feel and be transformed by the love of god.

What it reported doing in 2024

Through pyoca's core programs of summer camps and retreats, everyone pyoca serves is given the opportunity to experience our mission firsthand by exploring their call, resting in god's creation, growing in their faith, and playing with a purpose. In 2024 pyoca served over 450 campers and volunteer counselors over the summer months and hundreds of retreat guests including respite stays for clergy and non-profit staff in the spring and fall.

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 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

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 65
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 65
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59.8%; rating input score 60
  • Program expense ratio: 80.4%; rating input score 80
  • Fundraising efficiency: $12.39 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

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: 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27.2%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 1.39; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 68; 68th percentile among comparable filings
  • Officer compensation ratio: 13.9%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 15.5% per year; rating input score 100; 76th percentile among comparable filings
  • Revenue growth: 32% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 54.6% per year; rating input score 100; 97th percentile among comparable filings

Details

  • Where the money goes: 59.8% of revenue deployed · 80.4% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $497K in reported program spending
  • Leadership: top reported pay $86K · 16 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.