Still Water Camps Inc

Nonprofit profile at a glance

EIN
814699065
IRS 990 coverage
2018–2024
Forms available
Form 990 2024
Location
Boerne, TX, USA
Phone
8883612631
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Recreational Centers
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,569,389
Expenses
$1,735,878
Assets
$756,386
Liabilities
$50,134

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

Leadership & pay

9 people listed

Executive titles in this filing

  • MATT MOEHRIG (EXECUTIVE DIRECTOR)
  • JERHEME URBAN (PRESIDENT)
  • JOHN KIRK (VICE PRESIDENT)

Highest reported compensation

  • MATT MOEHRIG (EXECUTIVE DIRECTOR): $107,241 total reported compensation

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

Overview

Mission

Still Water Camps shares the life-changing truth of Jesus Christ through evangelistic and discipleship-focused initiatives in partnership with the local body of Christ. We seek to serve the community through overnight camp, day camps, and family camps. The mission of Still Water goes beyond camp to provide continued investment, discipleship and Kingdom-minded involvement for our campers and summer staff all year long.

What it reported doing in 2024

We served 1,586 campers through 23 camps inlcuding overnight camps, day camps, and family camps and provided continued investment and discipleship for our campers and summer staff all year long through 26 bible study groups across Texas impacting over 250 kids a week throughout the school year.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 77% for direct work, and 23% for grants.

The verdict

SUPPORTED - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 94
  • Accountability: 83
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.9%; rating input score 79
  • Program expense ratio: 70.8%; rating input score 71
  • Fundraising efficiency: $4.94 raised per $1 spent on fundraising; rating input score 17; 17th 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; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 22nd 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: -10.6%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.44; rating input score 20; 20th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 6.2%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 14.9% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 53rd percentile among comparable filings
  • Asset growth: 9.9% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 78.9% of revenue deployed · 70.8% of spending went to programs
  • Governance: 8 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $107K · 9 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 8 filed schedules · includes major donors and grants
  • Filing history: 7 filing years from 2018 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 17/100.
  • High — Sustainability: Operating margin scored 16/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 20/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.