Tennessee Cumberland Plateau

Nonprofit profile at a glance

EIN
620876042
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2019
Location
Crossville, TN, USA
Phone
2055403966
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Camps

Reported finances

Revenue
$160,461
Expenses
$161,584
Assets
$659,606
Liabilities
$225,166

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BEN RICHEY (PRESIDENT)
  • RHONDA NABORS (1ST VICE PRESIDENT)
  • ROBIN THOMPSON (2ND VICE PRESIDENT)

People named in this filing

  • FRED DULAS (TREASURER)
  • MIKE HADAWAY (DIRECTOR)
  • BETTY CUMMINGS (DIRECTOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Campground membership

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 100
  • Accountability: 47
  • Sustainability: 47
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.3%; rating input score 94
  • Program expense ratio: 93.5%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 19th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -0.7%; rating input score 33; 33rd percentile among comparable filings
  • Total-asset coverage ratio: 4.08; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -2% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 16.4% per year; rating input score 100; 78th percentile among comparable filings

Details

  • Where the money goes: 94.3% of revenue deployed · 93.5% of spending went to programs
  • Governance: 5 of 10 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $151K in reported program spending
  • Leadership: top reported pay $0 · 10 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 33/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.