Wolf Mountain Camps

Legal name: Wolf Mountain Conference Association

Nonprofit profile at a glance

EIN
941559413
IRS 990 coverage
2016–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Grass Valley, CA, USA
Phone
(530) 273-8709
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$904,789
Expenses
$946,873
Assets
$2,022,806
Liabilities
$40,187

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Kellen Funk (Vice President)
  • Jon Moore (Executive Director)

Highest reported compensation

  • Jon Moore (Executive Director): $29,620 total reported compensation
  • Audrey Moore (Secretary): $3,901 total reported compensation

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

Overview

Mission

Wolf Mountain is a home missions ministry, using the unique aspects of the camping ministry to reach young people for the Lord Jesus Christ, strengthen families, and serve local churches.

What it reported doing in 2025

All programs and services of Wolf Mountain Conference Association (WMCA) follow the mission statement. WMCA exists to proclaim the character and truths of Jesus Christ to youth and families through excellence in camp and outdoor recreational experiences.

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 95% 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. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 89
  • Accountability: 65
  • Sustainability: 41
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 88.6%; rating input score 89
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: $23.39 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 18th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 63.6%; rating input score 64; 16th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -4.7%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 2.14; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 52; 52nd percentile among comparable filings

Growth

  • Program expense growth: 2.9% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 10.8% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: -1% per year; rating input score 0; 13th percentile among comparable filings

Details

  • What they do: 11 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 88.6% of revenue deployed · 82.9% of spending went to programs
  • Governance: 7 of 11 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $785K in reported program spending
  • Leadership: top reported pay $30K · 12 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2016 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.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.
  • Review — Sustainability: Officer compensation ratio scored 52/100.