Sammamish Bible Camp Association Inc

Nonprofit profile at a glance

EIN
910761611
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Bellevue, WA, USA
Phone
4257469110
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps
Affiliation
Christianity

Reported finances

Revenue
$3,545,211
Expenses
$2,909,926
Assets
$8,549,403
Liabilities
$1,318,613

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Matt Wimmer (Executive Director)

Highest reported compensation

  • Matt Wimmer (Executive Director): $113,458 total reported compensation
  • Roy Cress (Chair): $2,500 total reported compensation

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

Overview

Mission

SAMBICA is a light on the lake, inspiring youth to a relationship with Jesus Christ since 1919. SAMBICA offers youth summer camps and retreat ministries. During the fall, winter, and spring seasons SAMBICA serves other nonprofit organizations, schools, and churches through hospitality programs. SAMBICA's quality food, great customer service, and convenient locations provide the perfect setting for reflection, relaxation, and team bulding.

What it reported doing in 2024

SAMBICA offers an Associates program to young adults interested in learning about and working in various areas of camping ministry. Bible Study and spiritual development is the primary focus. The program also covers three main disciplines: self-awareness, life skills and career development. In exchange for housing and a stipend, associates learn various aspects of camp operations and assist with SAMBICA programs. At regular intervals, the associates participate in community and individual discipleship to discover their natural skill sets and potential career path.

Operating model

Revenue model
Earned-program. 74% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 42
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 69
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.3%; rating input score 42
  • Program expense ratio: 50.3%; rating input score 50
  • Fundraising efficiency: $5.24 raised per $1 spent on fundraising; rating input score 18; 18th 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: 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: 99.3%; rating input score 99; 27th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 17.9%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 2.94; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.15; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 44th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 42.3% of revenue deployed · 50.3% of spending went to programs
  • Governance: 146 of 147 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $113K · 7 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 42/100.
  • Review — Financial Efficiency: Program expense ratio scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 18/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.