Union Campground Inc

Nonprofit profile at a glance

EIN
208625876
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-EZ 2015, Form 990-N 2021
Location
Waco, GA, USA
Phone
6784163286
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Youth Development – Religious Leadership
Affiliation
Christianity

Reported finances

Revenue
$60,783
Expenses
$70,002
Assets
$997,116
Liabilities
$0

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

Leadership & pay

2 people listed

Executive titles in this filing

  • Herbert Butler Jr (President)

People named in this filing

  • Karee Payne (Treasurer)
  • Herbert Butler Jr (President)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organizations mission is to spread the Gospel of Jesus Christ.

What it reported doing in 2024

Campmeeting style services have been an annual tradition and method used at Union Campground to transmit the Gospel of Jesus Christ for over 148 years. Annually, as tradition, preachers from various local protestant churches are invited to the pulpit to preach at either the morning or evening services held daily from the first Wednesday after July 4th through the following Wednesday. In recent years, the Campmeeting tradition has focused on the children and youth. Through the utilization of trained personnel and through the structure of the actual campmeeting worship services, the youth learn about the Gospel of Jesus Christ via the counselors and daily worship services.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 87% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 91
  • Accountability: 70
  • Sustainability: 56
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.3%; rating input score 54
  • Program expense ratio: 47.1%; rating input score 47
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • 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: -15.2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 14.24; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -9.6% per year; rating input score 0; 29th percentile among comparable filings
  • Revenue growth: -2.1% per year; rating input score 0; 52nd percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 54.3% of revenue deployed · 47.1% of spending went to programs
  • Governance: 11 of 11 board members independent · 2 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $33K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • 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 — Financial Efficiency: Mission deployment rate scored 54/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • 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.
  • Moderate — Sustainability: Operating margin scored 42/100.