NATURE CAMP INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

COREY BASHAM

Phone

5403772491

Tax Period

2024-10-01 to 2025-09-30

NATURE CAMP INC, founded in 2006, is a small nonprofit in the Recreation & Sports sector that reported $522K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

Mission

NATURE CAMP EXISTS TO EDUCATE A COMMUNITY OF INTERESTED INDIVIDUALS AND TO INSPIRE A COMMITMENT TO CONSERVE AND SUSTAIN THE ENVIRONMENT AND ITS NATURAL RESOURCES AS RESPONSIBLE STEWARDS OF THE EARTH.

Program Service Accomplishments

Program 1

Expenses: $455,717 Revenue: $327,606

RESIDENTIAL CO-ED SUMMER CAMP SPECIALIZING IN NATURAL HISTORY AND ENVIRONMENTAL SCIENCE EDUCATION. THERE ARE FOUR YOUTH SESSIONS, SORTED BY AGE GROUP SERVING STUDENTS FROM GRADES 5 TO 12. THE...

RESIDENTIAL CO-ED SUMMER CAMP SPECIALIZING IN NATURAL HISTORY AND ENVIRONMENTAL SCIENCE EDUCATION. THERE ARE FOUR YOUTH SESSIONS, SORTED BY AGE GROUP SERVING STUDENTS FROM GRADES 5 TO 12. THE EDUCATIONAL AND RECREATIONAL PROGRAM IS HELD AT THE CAMP BY BIG MARYS CREEK IN THE BLUE RIDGE MOUNTAINS IN ROCKBRIDGE COUNTY, VIRGINIA

Program 2

Expenses: $7,710 Revenue: $20,400

ONE ADULT SESSION OF NATURE CAMP IS HELD EACH SUMMER. THE SESSION INCLUDES CLASSROOM LECTURES, FIELD STUDIES AND CRAFT PROJECTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $158,467

Program Service Revenue $340,700

Investment Income $8,929

Other Revenue $13,757

TOTAL REVENUE $521,853

Expense Breakdown

Grants Paid $0

Salaries & Benefits $273,108

Fundraising Expenses $0

Program Expenses $463,427

Other Expenses $241,222

TOTAL EXPENSES $514,330

Year-over-Year Comparison

	2024	2023	Change
Revenue	$521,853	$473,161	+0.1%
Expenses	$514,330	$467,805	+0.1%
Net Income	$7,523	$5,356	+0.4%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

$64,440

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
COREY BASHAM	PRESIDENT	0.00	Officer Director	$0	$0	$0
CAROLYN WINE	TREASURER	0.00	Officer Director	$0	$0	$0
PHILIP COULLING	EXECUTIVE DIRECTOR (EX OFF	40.00	Director	$64,440	$0	$64,440
BRENT WARNER	DIRECTOR	0.00	Director	$0	$0	$0
JUSTIN YONDER	DIRECTOR	0.00	Director	$0	$0	$0
BEN ROTTENBORN	VICE PRESIDENT	0.00	Officer Director	$0	$0	$0
CATE COUGHTER	DIRECTOR	0.00	Director	$0	$0	$0
PAYTON PALMERTON	DIRECTOR	0.00	Director	$0	$0	$0
CLAIRE STILL	SECRETARY	0.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$521,853	$514,330	$989,002	$7,523
2024	$473,161	$467,805	$966,759	$5,356
2023	$539,078	$408,229	$935,714	$130,849
2022	$486,533	$390,906	$801,309	$95,627
2021	$373,112	$362,764	$847,081	$10,348
2020	$208,376	$245,115	$764,468	$-36,739
2019	$391,641	$377,816	$728,408	$13,825