Carolina Bible Camp and Retreat

EIN 23-7282936 • 501(c)3 • Mocksville, NC

Profile

Provide a facility and opportunities for Christian recreation, education, and fellowship through seven organized week long summer encampments, a winter encampment in January, and as a retreat center through out the year. We strive to keep tuition fees for summer and winter camp affordable therefore operating these program services at a financial loss. Only our full year staff are paid, encampment staff are all volunteers. Individual and organization donors are crucial to our ability to meet our operational budgets. Scholarships are available to financially help those in need to attend our encampments.

PO Box 1234Mocksville, NC 27028

carolinabiblecamp.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

32%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

$50,424

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

8.8%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

-1.0%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet

Liabilities / Assets19th percentile

Assets

$2,703,366

Up $218,992 (+8.8%) from 2023

Liabilities

Flat

Flat from 2023

Net Assets

$2,703,366

Up $218,992 (+8.8%) from 2023

Operations

Liabilities / Revenue20th percentile Net Margin81st percentile

Revenue

Down

$696,571

Down $6,748 (-1.0%) from 2023

Expenses

Down

$476,473

Down $97,330 (-17%) from 2023

Net Income

$220,098

Up $90,582 (+70%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth63rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

Highlighted filing

2024

Assets$2,703,366

Liabilities$0

Net Assets$2,703,366

Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

Highlighted filing

2024

Revenue$696,571

Expenses$476,473

Net Income$220,098

Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing

Assets: $2,703,366
Liabilities: $0
Net assets: $2,703,366
Revenue: $696,571
Expenses: $476,473
Net income: $220,098

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$2.70	$0.00	$2.70	$0.70	$0.48	$0.22
2023Detailed filing. Detailed filing data is available for this year.	$2.48	$0.00	$2.48	$0.70	$0.57	$0.13
2022Detailed filing. Detailed filing data is available for this year.	$2.35	$0.00	$2.35	$0.40	$0.41	$0.01
2021Detailed filing. Detailed filing data is available for this year.	$2.39	$0.00	$2.39	$0.32	$0.29	$0.03
2020Detailed filing. Detailed filing data is available for this year.	$2.34	$0.00	$2.34	$0.22	$0.23	$0.01

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: Nov 11, 2025
Return Version: 2024v5.0
Gross Receipts: $740,813

Mission and Program Overview

Mission

Provide a facility and opportunities for Christian recreation, education, and fellowship through seven organized week long summer encampments and as a retreat center through out the year.

Provide a facility for Christian recreation, education, and fellowship through seven weekly summer encampments and as a retreat center throughout the year. Each week has it own team of volunteers, a unique theme that the Bible classes and devotional times are built around. Campers have time for sports, crafts, swimming, and personal time to relax and fellowship. We are full boarding camp including overnight accommodations and meals for the week. Campers ages 9-19 can attend. Outside of our summer camp season, the facility is used by civic, religious groups, and families for retreats.

Balance Sheet Detail

Line	Beginning	End	Change
Assets
Land, Buildings, and Equipment, Net	$2,004,220	$2,004,220	→ $0
Pd in Cap Srpls Land Bldg Eqp Fund	$2,004,220	$2,004,220	→ $0
Cap Stk Tr Prin Current Funds	$480,154	$699,146	▲ $218,992
Savings and Temporary Cash Investments	$375,497	$588,613	▲ $213,116
Cash and Non-Interest-Bearing Accounts	$104,657	$110,533	▲ $5,876
Accounts Receivable	$0	$0	→ $0
Other Notes and Loans Receivable, Net	$0	$0	→ $0
Pledges and Grants Receivable	$0	$0	→ $0
Receivable From Disqualified Prsn	$0	$0	→ $0
Receivables From Officers Etc	$0	$0	→ $0
Investments Other Securities	$0	$0	→ $0
Investments Program Related	$0	$0	→ $0
Investments in Publicly Traded Securities	$0	$0	→ $0
Rtn Earn Endowment Incm Other Fnds	$0	$0	→ $0
Intangible Assets	$0	$0	→ $0
Inventories for Sale or Use	$0	$0	→ $0
Loans From Officers Directors	$0	$0	→ $0
Prepaid Expenses and Deferred Charges	$0	$0	→ $0
Total Assets	$2,484,374	$2,703,366	▲ $218,992
Other Assets Total	$0	$0	→ $0
Liabilities
Accounts Payable and Accrued Expenses	$0	$0	→ $0
Grants Payable	$0	$0	→ $0
Mortgage Notes Payable Secured by Investment Property	$0	$0	→ $0
Unsecured Notes Loans Payable	$0	$0	→ $0
Other Liabilities	$0	-	-
Deferred Revenue	$0	$0	→ $0
Escrow Account Liability	$0	$0	→ $0
Tax Exempt Bond Liabilities	$0	$0	→ $0
Total Liabilities	$0	$0	→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance	$2,484,374	$2,703,366	▲ $218,992
Total Liabilities and Net Assets / Fund Balance	$2,484,374	$2,703,366	▲ $218,992

Asset Categories

Asset	Book Value	Depreciation	Basis
Buildings	$1,574,140	$0	$1,574,140
Land	$430,080	-	$430,080
Other Land Buildings	$0	$0	$0
Equipment	$0	$0	$0
Leasehold Improvements	$0	$0	$0

Endowment Activity

Period	Beginning	Contrib.	Gain/Loss	Other Uses	End
2024	$23,168	$0	▲ $818	$0	$23,171
2023	$20,000	$3,166	▲ $2	$0	$23,168
2022	$20,000	$0	→ $0	$0	$20,000
2021	$20,000	$0	→ $0	$0	$20,000
2020	$20,000	$0	→ $0	$0	$20,000

Compensation and Service Providers

Top Officer Pay48th percentile

Employees

Name	Title	Full / Part Time	Base	Total
Cassandra King	Executive Director	FT	$50,424	$50,424

Board Members and Trustees

Name	Title
David Allgood	Director, Chairman
Stephen Flatt	Director, Vice Chairman
Caleb Clauset	Director
Dennis Conner	Director
Eric Haskin	Director
Greg Brewer	Director
Gustavo Prato	Director
Joseph Hodge	Director
Jules Guilbeau	Director
Seth Garcia	Director
James Grigsby	Director, Treasurer
Scott Woollens	Directory, Secretary

Revenue and Support

Revenue Composition

Contributions and Grants: $411,268
Program Service Revenue: $298,744
Investment Income: $8,122
Other Revenue: $-21,563
All Other Contributions: $370,668
Change in Net Assets: $220,098

Expenses and Functional Allocation

Major Expense Lines

Line Item	Amount
Other Expenses	$380,740
Salaries, Compensation, and Employee Benefits	$83,067
Total Fundraising Expense	$21,078
Professional Fundraising Fees	$12,666
Grants and Similar Amounts Paid	$0

Functional Expense Allocation

Line Item	Program	Management	Fundraising	Total
Occupancy	$112,648	$60,656	$0	$173,304
Current Officers, Directors, Trustees, and Key Employees	$25,212	$25,212	$0	$50,424
Other Salaries and Wages	$0	$27,000	$0	$27,000
Fees for Services Professional Fundraising	-	-	$12,666	$12,666
All Other Expenses	$0	$10,000	$0	$10,000
Advertising	$5,887	$0	$1,963	$7,850
Office Expenses	$3,503	$3,503	$0	$7,006
Payroll Taxes	$1,411	$4,232	$0	$5,643
Other Expenses	$0	$0	$5,449	$5,449
Fees for Services Management	$2,700	$1,000	$1,000	$4,700
Insurance	$0	$1,607	$0	$1,607
Conferences and Meetings	$460	$0	$0	$460
Information Technology	$408	$0	$0	$408
Total Functional Expenses	$322,185	$133,210	$21,078	$476,473

Fundraising, Events, and Gaming

Fundraising activities: Yes
Gaming activities: No
Professional fundraiser used: No

Fundraising and Gaming Totals

Line Item	Amount
Fundraising Direct Expenses	$43,161
Fundraising Gross Income	$22,257
Professional Fundraising Fees	$12,666
Gaming Direct Expenses	$0
Gaming Gross Income	$0

Fundraising Events

Event	Gross Receipts	Gross Revenue	Direct Expenses	Net Income
Bluegrass Festival	$62,857	$22,257	$25,060	$-2,803
Total Events	$62,857	$22,257	$43,161	$-20,904

Political and Lobbying Activity

Political campaign activity: No
Lobbying activity: No
Subject to proxy tax: No

Insider Transactions and Loans

Loans and Receivables

Line Item	Beginning	End	Change
Loans from Officers, Directors, Trustees, and Key Employees	$0	$0	→ $0
Receivables from Disqualified Persons	$0	$0	→ $0
Receivables from Officers, Directors, Trustees, and Key Employees	$0	$0	→ $0

Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant: No
Business relationship with 35% controlled entity: No
Business relationship with family members: No
Business relationship with organization members: No
Material changes to governing documents: No
Compensation from other sources disclosed: No
CEO compensation reviewed: No
Other officer compensation reviewed: No
Conflict-of-interest policy: No
Audited financial statements prepared: No
Key decisions subject to board approval: No
Management duties delegated: No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Board members Greg Brewer and Eric Haskin are cousins”

Form 990, Part VI, Section B, Line 11B

“Form 990 and its schedules are reviewed by the board officers and the executive director”

Form 990, Part VI, Section C, Line 19

“Financial statements and governing documents can be reviewed by request to the executive director at 1988 Jericho Church Road Mocksville NC 27028 or calling the office at 336-492-7802”

Filing and Contact Details

Filer

Filer Name: Carolina Bible Camp and Retreat
EIN: 23-7282936
Phone: 3364927802
Address: PO Box 1234, Mocksville, NC 27028

Signing Officer

Name: James Grigsby
Title: Treasurer
Phone: 3369093802
Signed: 2025-11-11

Organization Details

Principal Officer: Cassandra King
Formed: 1956
Legal Domicile: Nc
Voting Board Members: 12
Independent Board Members: 12
Employees: 2
Volunteers: 380

Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 22

“Our net assests/fund balance continues to grow as we have been in a multiyear project called the "Together Campaign" to raise $500,000 for phase 1 capital improvements. As of year end 2024, we have raised 84% of that goal. We have already completed several of the projects included in that campaign most notably the amphitheater with new covered stage and upgraded seating.”

Financial Statement Notes

Schedule D, Part V, Line 4

“The permanent endowment is the total of two family endowed funds totaling $20,000. Interest from these funds is designated for camper scholarships.”

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IRS990/Form990PartVIISectionAGrp/PersonNm	10	Jules Guilbeau
IRS990/Form990PartVIISectionAGrp/PersonNm	11	Scott Woollens
IRS990/Form990PartVIISectionAGrp/PersonNm	12	Gustavo Prato
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IRS990/Form990PartVIISectionAGrp/TitleTxt	0	Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	1	Director, Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt	2	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	3	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	4	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	5	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	6	Director, Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt	7	Director, Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt	8	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	9	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	10	Director
IRS990/Form990PartVIISectionAGrp/TitleTxt	11	Directory, Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt	12	Director
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IRS990/MissionDesc	0	Provide a facility and opportunities for Christian recreation, education, and fellowship through seven organized week long summer encampments, a winter encampment in January, and as a retreat center through out the year. We strive to keep tuition fees for summer and winter camp affordable therefore operating these program services at a financial loss. Only our full year staff are paid, encampment staff are all volunteers. Individual and organization donors are crucial to our ability to meet our operational budgets. Scholarships are available to financially help those in need to attend our encampments.
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IRS990/OtherExpensesGrp/Desc	0	Summer Camp direct expenses
IRS990/OtherExpensesGrp/Desc	1	Retreat direct expenses
IRS990/OtherExpensesGrp/Desc	2	Winter camp direct expenses
IRS990/OtherExpensesGrp/Desc	3	Together campaign
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