SOUTH MOUNTAINS CHRISTIAN CAMP INC (EIN 561066984) - 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

1974

Legal Domicile

Phone

8282453322

Tax Period

2024-01-01 to 2024-12-31

SOUTH MOUNTAINS CHRISTIAN CAMP INC, founded in 1974, is a small nonprofit that reported $396K in total revenue in fiscal year 2024. Revenue decreased 17% compared to the prior year. Expenses of $503K exceeded revenue, resulting in a 27% operating deficit.

Mission

CAMP FOR DISADVANTAGED YOUTH

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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 $254,570

Program Service Revenue $116,787

Investment Income $24,816

Other Revenue $0

TOTAL REVENUE $396,173

Expense Breakdown

Grants Paid $0

Salaries & Benefits $180,536

Fundraising Expenses $26,866

Program Expenses $419,799

Other Expenses $322,526

TOTAL EXPENSES $503,062

Year-over-Year Comparison

	2024	2023	Change
Revenue	$396,173	$479,315	-0.2%
Expenses	$503,062	$484,500	+0.0%
Net Income	$-106,889	$-5,185	+19.6%

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

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHELLE A KRAMER	EXECUTIVE DIRECTOR	20.00	Director	$0	$0	$0
MATHEW A KRAMER	PRESCHAIR	0.00	Officer	$0	$0	$0
DON ALEXANDER	VICE PRES	0.00	Officer	$0	$0	$0
CHERYL WHITESIDE	SECRETARY	0.00	Officer	$0	$0	$0
DONNIE HAULK	TREASURER	0.00	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
2024	$396,173	$503,062	$2,091,765	$-106,889
2023	$479,315	$484,500	$2,200,431	$-5,185
2022	$728,234	$455,741	$2,202,675	$272,493
2021	$732,998	$479,334	$1,929,255	$253,664
2020	$590,694	$380,649	$1,682,985	$210,045
2019	$515,319	$454,330	$1,465,088	$60,989
2018	$560,858	$408,926	$1,403,738	$151,932

SOUTH MOUNTAINS CHRISTIAN CAMP INC