LIONS CAMP PROJECT DISTRICT 25-F INC CAMP WOODSMOKE (EIN 310907615) - 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

1964

Legal Domicile

Principal Officer

JEFFREY S LOCKE

Phone

7652653805

Tax Period

2023-07-01 to 2024-06-30

LIONS CAMP PROJECT DISTRICT 25-F INC CAMP WOODSMOKE, founded in 1964, is a micro nonprofit in the Diseases & Disorders sector that reported $52K in total revenue in fiscal year 2023. Revenue fell 24% from the prior year — a significant decline worth monitoring. Expenses of $58K exceeded revenue, resulting in a 13% operating deficit.

Mission

TO PROVIDE CAMPING FACILITIES FOR MENTALLY AND PHYSICALLY CHALLENGED INDIVIDUALS.

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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 $41,976

Program Service Revenue $0

Investment Income $7,182

Other Revenue $2,676

TOTAL REVENUE $51,834

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $58,424

Other Expenses $58,424

TOTAL EXPENSES $58,424

Year-over-Year Comparison

	2023	2022	Change
Revenue	$51,834	$68,038	-0.2%
Expenses	$58,424	$92,700	-0.4%
Net Income	$-6,590	$-24,662	-0.7%

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
RON BIGHAM	CHAIR	5.00	Officer Director	$0	$0	$0
ANDY SCHWIER	VICE CHAIR	5.00	Officer Director	$0	$0	$0
PATRICIA BIGHAM	SECRETARY	5.00	Officer Director	$0	$0	$0
JEFFREY LOCKE	TREASURER	5.00	Officer Director	$0	$0	$0
CARLA BLAIR	TRUSTEE	2.00	Director	$0	$0	$0
ROY CUDWORTH	TRUSTEE	2.00	Director	$0	$0	$0
DON FUCHS	TRUSTEE	2.00	Director	$0	$0	$0
DON GREER	TRUSTEE	2.00	Director	$0	$0	$0
ANGELA LOCKE	TRUSTEE	2.00	Director	$0	$0	$0
OWEN MENCHHOFER	TRUSTEE	2.00	Director	$0	$0	$0
IVAN NADDING	TRUSTEE	2.00	Director	$0	$0	$0
CHARLIE NURRENBERG	TRUSTEE	2.00	Director	$0	$0	$0
EARL WHIPPLE	TRUSTEE	2.00	Director	$0	$0	$0
KENNERTH FAULKNER	TRUSTEE	2.00	Director	$0	$0	$0
DONALD MULLEN	TRUSTEE	2.00	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	No data	No data	No data	No data
2024	$51,834	$58,424	$317,904	$-6,590
2023	$68,038	$92,700	$292,755	$-24,662
2022	$51,010	$50,395	$304,860	$615
2021	$32,846	$51,911	$1,024,954	$-19,065

LIONS CAMP PROJECT DISTRICT 25-F INC CAMP WOODSMOKE