Center for Christian Growth

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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

1979

Legal Domicile

Phone

8306204263

Tax Period

2023-01-01 to 2023-12-31

Center for Christian Growth, founded in 1979, is a mid-sized nonprofit that reported $13.1M in total revenue in fiscal year 2023. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $3.0M, a strong 23% operating margin.

Mission

The mission of T Bar M Camps is to present Jesus Christ, teach His ways, and represent Him through an exciting, enthusiastic, and encouraging camp and retreat experience.

Program Service Accomplishments

Program 1

Expenses: $7,153,581 Revenue: $7,454,298

T Bar M Camps are faith-based Christian-focused adventure camp that conducts four different types of weekly camps over 11 summer weeks. Bible study and other practical life-skill programs, materials and experiences are provided before, during and after camp for purposes of camper growth and development - spiritually, emotionally, physically and relationally. The four primary camps include two overnight camps and three day camps. Overnight camps include Camp Travis, teen-age camp (ages 13-17) and Base Camp (ages 7-12). Day Camps include New Braunfels Day Camp (Kindergarden-4th Grade), Midland Day Camp (Kindergarden-5th Grade), and our Discover camp, a mobile camp that travels to different weekly cities Kindergarden-4th Grade). In 2023, over 9,000 campers attended one of the T Bar M Camps.

Program 2

Expenses: $726,104 Revenue: $1,589,169

T Bar M Retreats offers a year-round hospitality platform for purpose of organizational retreats. Our retreat and conference center can accommodate a range of guests from school youth to adults...

T Bar M Retreats offers a year-round hospitality platform for purpose of organizational retreats. Our retreat and conference center can accommodate a range of guests from school youth to adults. Additionally, we offer an educational and leadership development program designed for all types of organizations looking to build teams, through initiative games, and both high and low ropes activities. Organizations include, but are not limited to, churches, companies, schools, youth groups, nonprofits, hospitals, and associations for the purpose of doing off-site retreats and programs. In 2023, over 120 organizations involving thousands of guests utilized T Bar M Retreats for their organizational growth and development.

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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 $3,154,411

Program Service Revenue $9,223,637

Investment Income $394,170

Other Revenue $308,536

TOTAL REVENUE $13,080,754

Expense Breakdown

Grants Paid $42,373

Salaries & Benefits $4,262,023

Fundraising Expenses $230,188

Program Expenses $7,879,685

Other Expenses $5,784,040

TOTAL EXPENSES $10,088,436

Year-over-Year Comparison

	2023	2022	Change
Revenue	$13,080,754	$11,656,929	+0.1%
Expenses	$10,088,436	$9,420,396	+0.1%
Net Income	$2,992,318	$2,236,533	+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

601

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

$414,698

Total Directors

$171,436

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
N/A	Board Chair	15.0	Officer Director	$0	$0	$0
N/A	President/Trustee/Treasurer	40.0	Officer Director	$153,538	$17,898	$171,436
N/A	Secretary	1.5	Officer Director	$0	$0	$0
N/A	Trustee	1.5	Director	$0	$0	$0
N/A	Trustee	1.5	Director	$0	$0	$0
N/A	Trustee	1.5	Director	$0	$0	$0
N/A	Trustee	1.5	Director	$0	$0	$0
N/A	Trustee (Part Year)	1.5	Director	$0	$0	$0
N/A	Trustee	1.5	Director	$0	$0	$0
N/A	Trustee	1.5	Director	$0	$0	$0
N/A	Trustee	1.5	Director	$0	$0	$0
N/A	Sr. Dir. Of Operations	40.0	Officer	$98,779	$17,974	$116,753
N/A	Sr. Dir. of Development	40.0	Officer	$108,523	$17,986	$126,509

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	No data	No data	No data	No data
2023	$13,080,754	$10,088,436	$22,857,974	$2,992,318
2022	$11,656,929	$9,420,396	$19,801,744	$2,236,533
2021	$10,473,617	$7,375,186	$17,780,504	$3,098,431
2020	$6,140,226	$7,226,697	$14,885,480	$-1,086,471
2019	$10,083,855	$10,191,759	$15,517,910	$-107,904
2018	$10,256,496	$10,011,670	$15,828,890	$244,826