Texas Lions Camp Inc

Nonprofit profile at a glance

EIN
741189679
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Kerrville, TX, USA
Phone
8308968500
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Rehabilitative Medical Services

Official website

Reported finances

Revenue
$4,789,519
Expenses
$4,260,771
Assets
$57,992,423
Liabilities
$117,761

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

Leadership & pay

89 people listed

Executive titles in this filing

  • STEPHEN MABRY (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • STEPHEN MABRY (CHIEF EXECUTIVE OFFICER): $210,726 total reported compensation

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

Overview

Mission

To support, maintain, and conduct, without charge, a camp for Texas children who are physically disabled, hearing/vision impaired, have down syndrome, cancer or diabetes. A total of 1,169 children benefited from these programs in fiscal 2025.

What it reported doing in 2024

Through outdoor activities, adventure experiences and team-work in a residential setting, Texas lions camp provides children who have physical disabilities, type-1 diabetes, cancer, epilepsy, traumatic burns and down syndrome a platform in which to build their self-esteem. Children are generally between the ages of 7-16, are residents of the state of Texas and attend one of 9, week-long sessions at no charge to them or their families. The camp provides an atmosphere wherein campers are invited to learn the "can do" philosophy and be allowed to achieve maximum personal growth and self-esteem. A total of 1,169 children benefited from these programs in fiscal 2025.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 62
  • Accountability: 100
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.5%; rating input score 88
  • Program expense ratio: 77.7%; rating input score 78
  • Fundraising efficiency: $11.91 raised per $1 spent on fundraising; rating input score 43; 43rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 20th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 13.61; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 4.9%; rating input score 54; 54th percentile among comparable filings

Growth

  • Program expense growth: 3.8% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 23rd percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 88.5% of revenue deployed · 77.7% of spending went to programs
  • Governance: 90 of 90 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $3.3M in reported program spending
  • Leadership: top reported pay $211K · 89 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 43/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 54/100.