SUGAR PINE CHRISTIAN CAMPS (EIN 941509825) - 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

1954

Legal Domicile

Principal Officer

AARON JOHNSON

Phone

5596834938

Tax Period

2023-01-01 to 2023-12-31

SUGAR PINE CHRISTIAN CAMPS, founded in 1954, is a community nonprofit in the Religion sector that reported $1.2M in total revenue in fiscal year 2023. Revenue fell 43% from the prior year — a significant decline worth monitoring. Expenses of $1.4M exceeded revenue, resulting in a 17% operating deficit.

Mission

SPCC'S MISSION IS TO IMPACT LIVES FOR JESUS CHRIST BY CREATING AN ENVIRONMENT OF LOVE & ACCEPTANCE WHERE EVANGELISM, DISCIPLESHIP, FELLOWSHIP, & RECREATION MAY OCCUR TO THE GLORY OF GOD. SPCC SEEKS TO FULFILL ITS MISSION THROUGH MINISTRY IN COOPERATION WITH EVANGELICAL CHURCHES WHOSE MINISTRY MAY BENEFIT FROM A SPCC EXPERIENCE.

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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 $190,268

Program Service Revenue $945,868

Investment Income $43

Other Revenue $39,194

TOTAL REVENUE $1,175,373

Expense Breakdown

Grants Paid $645

Salaries & Benefits $589,132

Fundraising Expenses $0

Program Expenses $1,119,802

Other Expenses $780,213

TOTAL EXPENSES $1,369,990

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,175,373	$2,079,617	-0.4%
Expenses	$1,369,990	$1,178,926	+0.2%
Net Income	$-194,617	$900,691	-1.2%

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

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

$96,300

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STANTON WHITLING	Executive Dir.	40.00	Officer	$96,300	$0	$96,300
DAVID HEINRICHS	Secretary	4.00	Officer Director	$0	$0	$0
DAVID SIMON	Director	4.00	Director	$0	$0	$0
SHIRLEY PANICO	Director	4.00	Director	$0	$0	$0
MICHAEL BUETTNER	Director	4.00	Director	$0	$0	$0
RANDY SIERRA	Director	4.00	Director	$0	$0	$0
JOANNE SCHROLL	Vice President	4.00	Officer Director	$0	$0	$0
AARON JOHNSON	President	4.00	Officer Director	$0	$0	$0
WAYNE TONKIN	Treasurer	4.00	Officer 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
2024	No data	No data	No data	No data
2023	$1,175,373	$1,369,990	$2,608,416	$-194,617
2022	$2,079,617	$1,178,926	$2,778,068	$900,691
2021	$932,554	$885,864	$2,695,221	$46,690
2020	$664,792	$883,342	$2,291,135	$-218,550
2019	$1,833,906	$1,982,079	$2,422,002	$-148,173
2018	$2,104,118	$2,016,600	$2,552,236	$87,518

SUGAR PINE CHRISTIAN CAMPS