Swan Lake Christian Camp Assn

Nonprofit profile at a glance

EIN
460460966
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Viborg, SD, USA
Phone
6053265690
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services
Affiliation
Christianity

Official website

Reported finances

Revenue
$789,427
Expenses
$659,159
Assets
$2,004,244
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • JERRY KROEKER (EXECUTIVE DIRECTOR)
  • JOEY GRABER (PRESIDENT)

Highest reported compensation

  • JERRY KROEKER (EXECUTIVE DIRECTOR): $43,942 total reported compensation
  • JUDI KROEKER (TREASURER/OFF MANAGER): $34,860 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

This organization provides a Christian camping experience for people of all ages by its own Christian programming, as a venue for camping programs for other Christian organizations, and for providing a retreat facility for families and businesses.

What it reported doing in 2025

This organization runs a Christian camp by providing its own staff and programs for reaching young people ages 5 througgh 18 in an outdoor nature setting. The association runs a camping facility, holding and sponsoring multiple day camps, weekend retreats and week-long camps. While at camp, the association provides religious instruction along with Christian principles.The camp also provides recreational activities. In addition, the association serves as a venue for other religious groups who run their own camps. Also, private parties use the facilities for family gatherings and other recreational activities in an outdoor nature setting.

Operating model

Revenue model
Earned-program. 73% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.1%; rating input score 69
  • Program expense ratio: 83%; rating input score 83
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: 16.5%; rating input score 67; 67th percentile among comparable filings
  • Total-asset coverage ratio: 3.04; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 12%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 6.8% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 69.1% of revenue deployed · 83% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $547K in reported program spending
  • Leadership: top reported pay $44K · 11 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2011 to 2025
  • 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.