PENNSYLVANIA CAMPGROUND OWNERS ASSOCIATION (EIN 237260763) - Form 990 Financial Analysis & Trantor Score

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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

1978

Legal Domicile

Principal Officer

JASON VAUGHAN

Phone

6107675026

Tax Period

2024-06-01 to 2025-05-31

PENNSYLVANIA CAMPGROUND OWNERS ASSOCIATION, founded in 1978, is a small nonprofit that reported $768K in total revenue in fiscal year 2024.

Mission

ISSUING PUBLICITY RELEASES TO MAJOR MAGAZINES AND NEWSPAPERS; MAILING DIRECTORIES THROUGH THE UNITED STATES AND PUBLISHING OF THE ANNUAL DIRECTORY LISTING MEMBERS CAMPGROUND; PROMOTE THE USE, GROWTH&IMPROVEMENTS OF PRIVATELY OWNED/OPERATED CAMPING AREAS IN PA

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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 $208,299

Program Service Revenue $555,638

Investment Income $4,431

Other Revenue $0

TOTAL REVENUE $768,368

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $2,452

Other Expenses $784,111

TOTAL EXPENSES $784,111

Year-over-Year Comparison

	2024	2023	Change
Revenue	$768,368	$802,060	0.0%
Expenses	$784,111	$843,666	-0.1%
Net Income	$-15,743	$-41,606	-0.6%

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

N/A

Volunteers

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RYAN MCFARLAND	PRESIDENT	2.00	Officer	$0	$0	$0
TYLER GRIM	VICE PRESIDENT	2.00	Officer	$0	$0	$0
JAMES KESTERKE	TREASURER	2.00	Officer	$0	$0	$0
JED WOOD	SECRETARY	2.00	Officer	$0	$0	$0
CHARLIE VAKIENER	VP-REGIONS 1&2	2.00	Officer	$0	$0	$0
BRUCE SERIO	VP-REGIONS 3&4	2.00	Officer	$0	$0	$0
MELINDA KOEHLER	VP-REGIONS 5&6	2.00	Officer	$0	$0	$0
JASON VAUGHAN	EXECUTIVE DIRECTOR	5.00	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	$768,368	$784,111	$253,954	$-15,743
2024	$802,060	$843,666	$211,751	$-41,606
2023	$732,021	$730,049	$158,028	$1,972
2022	$675,212	$708,524	$153,712	$-33,312
2021	$235,891	$313,866	$187,024	$-77,975

PENNSYLVANIA CAMPGROUND OWNERS ASSOCIATION