CAMP BEREA OF MAINE

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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

2016

Principal Officer

NATE PARKS

Phone

6037446344

Tax Period

2017-10-01 to 2018-09-30

CAMP BEREA OF MAINE, founded in 2016, is a small nonprofit that reported $142K in total revenue in fiscal year 2017. Revenue fell 94% from the prior year — a significant decline worth monitoring. Expenses of $231K exceeded revenue, resulting in a 63% operating deficit.

Mission

THE ORGANIZATION IS A CHRISTIAN CAMP AND CONFERENCE CENTER FOCUSING ON SPIRITUAL ENRICHMENT AND RENEWAL THROUGH BIBLE TEACHING AND STUDIES.

Program Service Accomplishments

Program 1

Expenses: $177,468 Revenue: $138,670

CAMP BEREA OF MAINE PROVIDES CAMPING PROGRAMS, CONFERENCES AND RETREATS FOR CHILDREN, FAMILIES AND CHURCH GROUPS. PROGRAMS FOCUS ON SPIRITUAL ENRICHMENT AND STIMULATION THROUGH BIBLE TEACHING AND...

CAMP BEREA OF MAINE PROVIDES CAMPING PROGRAMS, CONFERENCES AND RETREATS FOR CHILDREN, FAMILIES AND CHURCH GROUPS. PROGRAMS FOCUS ON SPIRITUAL ENRICHMENT AND STIMULATION THROUGH BIBLE TEACHING AND STUDIES, MUSIC, PHYSICAL EXERCISE, AND SOCIAL FELLOWSHIPS, AS WELL AS THOSE RECREATIONAL ACTIVITIES NORMALLY ASSOCIATED WITH CAMPING.

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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 (2017)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $138,670

Investment Income $3,545

Other Revenue $0

TOTAL REVENUE $142,215

Expense Breakdown

Grants Paid $0

Salaries & Benefits $81,142

Fundraising Expenses $19,470

Program Expenses $177,468

Other Expenses $150,206

TOTAL EXPENSES $231,348

Year-over-Year Comparison

	2017	2016	Change
Revenue	$142,215	$2,366,558	-0.9%
Expenses	$231,348	$144,002	+0.6%
Net Income	$-89,133	$2,222,556	-1.0%

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

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

$185,467

Total Directors

$121,971

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATE PARKS	EXECUTIVE DI	N/A	Officer Director	$0	$0	$121,971
BRIAN DONALDSON	CHAIRMAN	1.00	Officer Director	$0	$0	$0
PHIL WELSHER	VICE CHAIRMA	1.00	Officer Director	$0	$0	$0
PAT KING	DIRECTOR	1.00	Director	$0	$0	$0
DEB ARMSTRONG	DIRECTOR	1.00	Director	$0	$0	$0
DAVE STEBBINGS	DIRECTOR	1.00	Director	$0	$0	$0
WAYNE KORTEWEG	DIRECTOR	1.00	Director	$0	$0	$0
DOUG POLLARD	DIRECTOR	1.00	Director	$0	$0	$0
DALE GAGNON	DIRECTOR	1.00	Director	$0	$0	$0
BEN PARKER	DIRECTOR	1.00	Director	$0	$0	$0
JONATHAN VANSCOTER	TREASURER	N/A	Officer	$0	$0	$43,602
SARAH HAMILTON	SECRETARY	N/A	Officer	$0	$0	$19,894

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
2018	$142,215	$231,348	$2,163,733	$-89,133