CAMP COTUBIC

EIN: 341362537 501(c)(3)

BELLEFONTAINE, OH

Total Revenue
$694,327
Total Expenses
$657,784
Total Assets
$670,166
Net Assets
$526,200
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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
1974
Legal Domicile
OH
Principal Officer
SCOTT STEPHENS
Phone
9374682519
Tax Period
2024-01-01 to 2024-12-31

CAMP COTUBIC, founded in 1974, is a small nonprofit that reported $694K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $658K left a modest 5% surplus.

Mission

ORGANIZED EXCLUSIVELY FOR CHARITABLE, RELIGIOUS, AND EDUCATIONAL PURPOSES THROUGH THE OPERATION OF A CHRISTIAN YOUTH CAMP.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $199,898
Program Service Revenue $494,429
Investment Income $0
Other Revenue $0
TOTAL REVENUE $694,327

Expense Breakdown

Grants Paid $0
Salaries & Benefits $241,376
Fundraising Expenses $0
Program Expenses $657,787
Other Expenses $416,408
TOTAL EXPENSES $657,784

Year-over-Year Comparison

2024 2023 Change
Revenue $694,327 $630,013 +0.1%
Expenses $657,784 $512,775 +0.3%
Net Income $36,543 $117,238 -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

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Governance

Voting Members
7
Independent Members
7
Employees
41
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
0
$0
Total Directors
0
$0
Key Employees
1
$60,840
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
SCOTT STEPHENS EXEC DIRECTOR 45
Key Emp
$60,840 $0 $60,840
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
2024 $694,327 $657,784 $670,166 $36,543
2023 $691,695 $575,178 $676,615 $116,517
2021 $574,248 $447,731 $661,268 $126,517
2018 $622,796 $692,704 $627,256 $-69,908
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