Civic Intelligence

Ohio Baptist Camps

EIN 34-1036973 • 501(c)3 • Millersburg, OH

Profile

Skyview Ranch is a Christian Youth Camp and Retreat Center that is Baptist in origin and Non-denominational in scope that exists to support the local church, serve the community and Glorify God.

7241 Township Road 319Millersburg, OH 44654

www.skyviewranch.org

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.14x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.64x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

24th percentile

-6.0%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

32nd percentile

$84,368

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

88th percentile

35%

Faster asset growth than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

14%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$6,407,983

Up $1,536,870 (+32%) from 2022

Liabilities

Up

$893,601

Up $405,355 (+83%) from 2022

Net Assets

Up

$5,514,382

Up $1,131,515 (+26%) from 2022

Operations
Liabilities / Revenue79th percentileNet Margin24th percentile

Revenue

Up

$1,402,032

Up $15,989 (+1.2%) from 2022

Expenses

Up

$1,485,537

Up $319,822 (+27%) from 2022

Net Income

Down

-$83,505

Down $303,833 (-138%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $3,855,102Liabilities 2020: $67,108Net Assets 2020: $3,787,9942020Assets 2021: $4,564,047Liabilities 2021: $401,508Net Assets 2021: $4,162,5392021Assets 2022: $4,871,113Liabilities 2022: $488,246Net Assets 2022: $4,382,8672022Assets 2024: $6,407,983Liabilities 2024: $893,601Net Assets 2024: $5,514,3822024

Highlighted filing

2024

Assets$6,407,983
Liabilities$893,601
Net Assets$5,514,382
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2020: $2,913,381Expenses 2020: $849,339Net Income 2020: $2,064,0422020Revenue 2021: $1,347,434Expenses 2021: $972,889Net Income 2021: $374,5452021Revenue 2022: $1,386,043Expenses 2022: $1,165,715Net Income 2022: $220,3282022Revenue 2024: $1,402,032Expenses 2024: $1,485,537Net Income 2024: -$83,5052024

Highlighted filing

2024

Revenue$1,402,032
Expenses$1,485,537
Net Income-$83,505
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$6,407,983
Liabilities
$893,601
Net assets
$5,514,382
Revenue
$1,402,032
Expenses
$1,485,537
Net income
-$83,505
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.41$0.89$5.51$1.40$1.49$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.87$0.49$4.38$1.39$1.17$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.56$0.40$4.16$1.35$0.97$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$0.07$3.79$2.91$0.85$2.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.2
Gross Receipts
$1,453,609
Mission and Program Overview

Mission

Skyview Ranch is a Christian Youth Camp and Retreat Center that is Baptist in origin and Non-denominational in scope that exists to support the local church, serve the community and Glorify God.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,697,462$5,974,994▲ $1,277,532
Savings and Temporary Cash Investments$4,303$341,820▲ $337,517
Cash and Non-Interest-Bearing Accounts$38,609$76,434▲ $37,825
Prepaid Expenses and Deferred Charges$8,762$14,620▲ $5,858
Accounts Receivable$445$115▼ $330
Total Assets$4,749,581$6,407,983▲ $1,658,402
Liabilities
Mortgage Notes Payable Secured by Investment Property$383,009$813,933▲ $430,924
Deferred Revenue$22,170$41,561▲ $19,391
Accounts Payable and Accrued Expenses$65,484$37,357▼ $28,127
Other Liabilities$750$750→ $0
Total Liabilities$471,413$893,601▲ $422,188
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,094,620$5,302,908▲ $1,208,288
Net Assets With Donor Restrictions$183,548$211,474▲ $27,926
Total Net Assets Fund Balance$4,278,168$5,514,382▲ $1,236,214
Total Liabilities and Net Assets / Fund Balance$4,749,581$6,407,983▲ $1,658,402

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,341,452$2,581,236$6,922,688
Equipment$517,647$742,792$1,260,439
Other Land Buildings$314,028$558,893$872,921
Land$801,867-$801,867

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$183,548$208,744-$153,966$211,474
2023$309,348$298,542-$417,287$183,548
2022$58,020$557,305-$290,288$309,348
2021$478,701$883,215-$1,289,211$58,020
2020$184,031$2,826,943-$2,530,104$478,701
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jon CasbohmExecutive DirectorFT$62,490$21,878$84,368

Board Members and Trustees

NameTitle
Kevin FathChairman
Aaron VarnerVice Chair
Alvin ChengTrustee
Brian MarburgerTrustee
Carole KenyonTrustee
Daniel FultzTrustee
David GreeneTrustee
Floyd StanfillTrustee
Kris WilcoxTrustee
Mike RobertsTrustee
Nathan SextonTrustee
Rick KortvejesiTrustee
Kent IlerSecretary
Jim BaldwinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$375,934
Program Service Revenue
$987,828
Investment Income
$7,046
Other Revenue
$31,224
All Other Contributions
$351,529
Change in Net Assets
$-83,505

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Cars and Other Vehicles6$24,300Fair Market Value (FMV)
Boats and Planes1$22,000Fair Market Value (FMV)
Other Non Cash Contri Table2$1,510Fair Market Value (FMV)
Clothing and Household Goods-$450Fair Market Value (FMV)
Total Noncash Contributions9$48,260-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$944,564
Salaries, Compensation, and Employee Benefits$514,121
Grants and Similar Amounts Paid$26,852
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$260,714$85,957$0$346,671
Depreciation Depletion$236,835$78,945$0$315,780
Occupancy$102,935$0$0$102,935
Current Officers, Directors, Trustees, and Key Employees$16,874$67,495$0$84,369
Other Expenses$69,369$0$0$69,369
Other Employee Benefits$24,413$24,871$0$49,284
Insurance$0$42,238$0$42,238
All Other Expenses$22,645$14,406$0$37,051
Payroll Taxes$20,766$10,507$0$31,273
Office Expenses$17,193$12,527$0$29,720
Grants to Domestic Individuals$26,852--$26,852
Fees for Services Legal$0$25,457$0$25,457
Travel$11,177$7,452$0$18,629
Fees for Services Accounting$0$15,286$0$15,286
Information Technology$3,539$6,571$0$10,110
Interest$8,861$0$0$8,861
Advertising$0$8,052$0$8,052
Conferences and Meetings$0$4,361$0$4,361
Fees for Services Other$503$2,474$0$2,977
Pension Plan Contributions$930$1,594$0$2,524
Total Functional Expenses$1,077,344$408,193$0$1,485,537
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$7,894
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Scramble$24,405$0$643$-643
Total Events$24,405$0$7,894$-7,894
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Kent Iler is a board memberIT consulting and purchased IT equipmentNo$4,631
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
security deposits$750
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Ohio Baptist Camps
EIN
34-1036973
Phone
3306747511
Address
7241 TOWNSHIP ROAD 319, MILLERSBURG, OH 44654
Doing Business As
Skyview Ranch

Signing Officer

Name
Jon Casbohm
Title
Executive Director
Phone
3306747511
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Fath
Formed
1969
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
54
Volunteers
191

Preparer

Firm
Team NEO
Address
1111 Superior Ave E Ste 1600, Cleveland, OH 44114
Preparer
Jackie Fairbanks
Phone
2163635432
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The final Form 990 and related schedules are electronically sent to the Board of Trustees to review and approve before they are filed. A deadline is given for the review and it is mailed after the deadline with any necessary changes made.”

Pt VI, Line 12C

“Skyviews Board Members annually sign a conflict of interest statement. As issues arise at the Board meetings, a Board Member having a conflicting interest would excuse himself/herself from the room during the discussion and voting of the issue as to not impact the results.”

Pt VI, Line 15A

“The Board of Trustees review the executive directors salary and make adjustments based on inflation and performance to determine any raises. They also take into account similar camps to determine an appropriate range for the executive director.”

Pt VI, Line 19

“Upon request, Skyview will electronically send the governing documents, conflict of interest policy, and financial statements to the public.”

Pt VI, Line 15B

“For employees, a performance review is done annually and if the financial strength of Skyview and the employees performance merits it, a raise is given.”

Pt XI

“Line 9 - Effective December 31, 2024, Ohio Baptist Camps acquired the assets and liabilities of Camp Patmos, which included taking over the operations of Camp Patmos on January 1, 2025.The net assets of Camp Patmos were $1,309,249.”

Financial Statement Notes

Pt V, Line 4

“The intended use of the term endowment funds is for facilities and program expenses.”

Raw XML AppendixShowing 400 of 648 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm2Aaron Varner
IRS990/Form990PartVIISectionAGrp/PersonNm3Carole Kenyon
IRS990/Form990PartVIISectionAGrp/PersonNm4Kris Wilcox
IRS990/Form990PartVIISectionAGrp/PersonNm5Jim Baldwin
IRS990/Form990PartVIISectionAGrp/PersonNm6Mike Roberts
IRS990/Form990PartVIISectionAGrp/PersonNm7Kent Iler
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IRS990/Form990PartVIISectionAGrp/PersonNm12Daniel Fultz
IRS990/Form990PartVIISectionAGrp/PersonNm13Brian Marburger
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