Sonshine Specialized Camping Min

Nonprofit profile at a glance

EIN
953407066
IRS 990 coverage
2013–2023
Forms available
Form 990 2023
Location
Lodi, CA, USA
Phone
2093670212
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$82,251
Expenses
$299,165
Assets
$2,429,619
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • STEVEN MANN (PRESIDENT)

Highest reported compensation

  • STEVEN MANN (PRESIDENT): $128,600 total reported compensation
  • REID DELGADO (VP): $84,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Sonshine provides a leadership camping program which encourages the application of a Biblical Worldview to every aspect of life

What it reported doing in 2023

Revamping US Camping programs- creating wilderness camping programs -expenses were a part of administration and operations currently being conducted.

Operating model

Revenue model
Donor-supported. 61% of the money available for current operations came from contributions and gifts.
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

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

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 82
  • Accountability: 57
  • Sustainability: 31
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 32.7%; rating input score 33
  • Fundraising efficiency: $0.81 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 20th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -263.7%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 8.12; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 71.1%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -15.2% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -16.3% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 32.7% of spending went to programs
  • Governance: 2 of 4 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $25K in reported program spending
  • Leadership: top reported pay $129K · 2 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 8 filing years from 2013 to 2023
  • 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: Program expense ratio scored 33/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • Review — Accountability: Governance controls: 3 of 9 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.