CAMP BEREA 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

1983

Legal Domicile

Principal Officer

NATE PARKS

Phone

6037446344

Tax Period

2023-10-01 to 2024-09-30

CAMP BEREA INC, founded in 1983, is a community nonprofit that reported $5.7M in total revenue in fiscal year 2023. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $5.2M left a modest 8% surplus.

Mission

THE ORGANIZATION IS A CHRISTIAN CAMP AND CONFERENCE CENTER FOCUSING ON SPIRITUAL ENRICHMENT AND RENEWAL THROUGH BIBLE TEACHING AND STUDIES.

Program Service Accomplishments

Program 1

Expenses: $4,084,870 Revenue: $3,853,209

BEREA PROVIDES CAMPING PROGRAMS, CONFERENCES AND RETREATS FOR CHILDREN, FAMILIES AND CHURCH GROUPS. PROGRAMS FOCUS ON SPIRITUAL ENRICHMENT AND STIMULATION THROUGH BIBLE TEACHING AND STUDIES, MUSIC...

BEREA PROVIDES CAMPING PROGRAMS, CONFERENCES AND RETREATS FOR CHILDREN, FAMILIES AND CHURCH GROUPS. PROGRAMS FOCUS ON SPIRITUAL ENRICHMENT AND STIMULATION THROUGH BIBLE TEACHING AND STUDIES, MUSIC, PHYSICAL EXERCISE, AND SOCIAL FELLOWSHIPS, AS WELL AS THOSE RECREATIONAL ACTIVITIES NORMALLY ASSOCIATED WITH CAMPING.

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,541,086

Program Service Revenue $3,853,209

Investment Income $111,809

Other Revenue $163,687

TOTAL REVENUE $5,669,791

Expense Breakdown

Grants Paid $0

Salaries & Benefits $2,315,713

Fundraising Expenses $221,662

Program Expenses $4,084,870

Other Expenses $2,873,561

TOTAL EXPENSES $5,189,274

Year-over-Year Comparison

	2023	2022	Change
Revenue	$5,669,791	$4,597,511	+0.2%
Expenses	$5,189,274	$4,235,094	+0.2%
Net Income	$480,517	$362,417	+0.3%

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

104

Volunteers

217

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

$248,295

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATE PARKS	PRESIDENT &	40.00	Officer	$210,975	$37,320	$248,295
DEB ARMSTRONG	VICE CHAIR	1.00	Officer Director	$0	$0	$0
MARK BLASKO	SECRETARY	1.00	Officer Director	$0	$0	$0
BRIAN DONALDSON	CHAIR	1.00	Officer Director	$0	$0	$0
MATT DUPLESSIE	DIRECTOR	1.00	Director	$0	$0	$0
LOIS FRAISER	DIRECTOR	1.00	Director	$0	$0	$0
ANDY GEFFERS	DIRECTOR	1.00	Director	$0	$0	$0
WAYNE KORTEWEG	DIRECTOR	1.00	Director	$0	$0	$0
DOUG POLLARD	DIRECTOR	1.00	Director	$0	$0	$0
LAURA SMITH	TREASURER	1.00	Officer	$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	No data	No data	No data	No data
2024	$5,669,791	$5,189,274	$14,173,326	$480,517
2023	$4,597,511	$4,235,094	$13,575,579	$362,417
2022	$4,303,735	$3,607,927	$12,875,909	$695,808
2021	$6,234,255	$2,476,218	$12,784,022	$3,758,037
2020	$1,848,905	$2,170,304	$6,236,224	$-321,399
2018	$2,915,216	$2,150,384	$5,928,864	$764,832