Civic Intelligence

Green Pastures Christian Campgrounds

990 • Fiscal year 2017 • EIN 37-1056342

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 16, 2018

1936 US Highway 67Meredosia, IL 62665

(217) 584-1374

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

23rd percentile

-8.0%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

54th percentile

$18,000

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

36th percentile

-1.1%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

13th percentile

-22%

Faster revenue growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$642,185

Down $7,096 (-1.1%) from 2016

Net Assets

Down

$642,185

Down $7,096 (-1.1%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$88,639

Down $24,533 (-22%) from 2016

Expenses

Down

$95,735

Down $5,436 (-5.4%) from 2016

Net Income

Down

-$7,096

Down $19,097 (-159%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2014: $624,566Liabilities 2014: $0Net Assets 2014: $624,5662014Assets 2015: $637,280Liabilities 2015: $0Net Assets 2015: $637,2802015Assets 2016: $649,281Liabilities 2016: $0Net Assets 2016: $649,2812016Assets 2017: $642,185Liabilities 2017: $0Net Assets 2017: $642,1852017Assets 2018: $626,752Liabilities 2018: $0Net Assets 2018: $626,7522018Assets 2019: $610,288Liabilities 2019: $6,120Net Assets 2019: $604,1682019Assets 2020: $595,537Liabilities 2020: $9,690Net Assets 2020: $585,8472020Assets 2021: $594,740Liabilities 2021: $3,588Net Assets 2021: $591,1522021Assets 2022: $596,845Liabilities 2022: $0Net Assets 2022: $596,8452022Assets 2023: $567,864Liabilities 2023: $0Net Assets 2023: $567,8642023

Highlighted filing

2017

Assets$642,185
Liabilities$0
Net Assets$642,185

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2014: $96,155Expenses 2014: $100,970Net Income 2014: -$4,8152014Revenue 2015: $116,136Expenses 2015: $103,422Net Income 2015: $12,7142015Revenue 2016: $113,172Expenses 2016: $101,171Net Income 2016: $12,0012016Revenue 2017: $88,639Expenses 2017: $95,735Net Income 2017: -$7,0962017Revenue 2018: $100,138Expenses 2018: $115,571Net Income 2018: -$15,4332018Revenue 2019: $91,242Expenses 2019: $97,464Net Income 2019: -$6,2222019Revenue 2020: $50,096Expenses 2020: $68,417Net Income 2020: -$18,3212020Revenue 2021: $104,185Expenses 2021: $98,880Net Income 2021: $5,3052021Revenue 2022: $131,883Expenses 2022: $126,190Net Income 2022: $5,6932022Revenue 2023: $106,198Expenses 2023: $135,179Net Income 2023: -$28,9812023

Highlighted filing

2017

Revenue$88,639
Expenses$95,735
Net Income-$7,096
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 16, 2018
Return Version
2017v2.2
Gross Receipts
$88,639
Mission and Program Overview

Mission

Retreat area for religious groups facilities for religious seminars, meetings, camping, childrens programs concerts - All on a non-denominational, non-discriminatory basis.

To serve communities in West Central Illinois by providing Christian retreat facilities and camp programs that encourage spiritual growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$571,153$566,031▼ $5,122
Savings and Temporary Cash Investments$63,081$53,247▼ $9,834
Cash and Non-Interest-Bearing Accounts$15,047$22,907▲ $7,860
Total Assets$649,281$642,185▼ $7,096
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$649,281$642,185▼ $7,096
Total Net Assets Fund Balance$649,281$642,185▼ $7,096
Total Liabilities and Net Assets / Fund Balance$649,281$642,185▼ $7,096

Asset Categories

AssetBook ValueDepreciationBasis
Land$378,699-$378,699
Buildings$185,951$78,774$264,725
Equipment$1,381$32,378$33,759
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cary D CokerTreasurer/HostFT$18,000$18,000
Sharon CokerHostFT$18,000$18,000

Board Members and Trustees

NameTitle
Scott KordingPresident
Kenneth BradburyVice President
Bryon WisdomDirector
Chuck WestDirector
Luke CrawfordDirector
Ralph SnodgrassDirector
Roger WainwrightDirector
Wes HendrickerDirector
Margaret StinsonRec Secretary
Keri MasonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$72,695
Program Service Revenue
$15,250
Investment Income
$165
Other Revenue
$529
All Other Contributions
$72,695
Change in Net Assets
$-7,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$56,981
Salaries, Compensation, and Employee Benefits$38,754
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$36,000--$36,000
Insurance$11,501--$11,501
Depreciation Depletion$11,393--$11,393
Other Expenses$7,476--$7,476
All Other Expenses$3,832--$3,832
Travel$2,791--$2,791
Payroll Taxes$2,754--$2,754
Advertising$1,188--$1,188
Fees for Services Accounting$735--$735
Office Expenses$30--$30
Total Functional Expenses$95,735$0$0$95,735
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

Governance Explanations

Form 990, Part VI, Section A, Line 2

Cary Coker is the camp host. He and his wife, Sharon live on the grounds. Cary and Sharon are the only employees of the organization.

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

As camp host, Cary Coker delivers a copy to all the board of directors. He will send them an email with a .pdf attachment or send them a paper copy. After all the board of directors approve the return, it is then submitted to the federal and state. Their review consists of comparing the tax return amounts to their financial records and making sure the statements and other disclosures accurately state the nature, activities, and positions of the organization.

Form 990, Part VI, Section B, Line 12C

Although the board of directors is not required to annually reaffirm their positions of potential conflicts of interest, the board does take due care in recognizing potential conflicts and have voluntarily excused themselves out of any vote and conversations once a conflict arises. Due to the intimate nature of the board, the surrounding communities, and general public knowledge, the board can easily identify potential conflicts and have always avoided them. The board minutes reflect the proper documentation on their conflicts of interest, especially noting the individuals who have the conflicts have not been allowed to participate in the discussion or vote.

Form 990, Part VI, Section B, Line 15A, 15B

The organization only has 2 people on payroll, the camp hosts. The board members will review annually the amount of salary and benefits to award the employees. The amount of compensation is based on similar wages for similar activities. The board compiles this data along with the financial data of the organization to arrive at their decisions.

Form 990, Part VI, Section C, Line 19

All documents which are open to public inspection are available at the campgrounds upon request. The organization maintains all records in a secure yet accessible area on the grounds to satisfy their compliance requirement.

Filing and Contact Details

Filer

Filer Name
Green Pastures Christian Campground
EIN
37-1056342
Phone
2175841374
Address
1936 US Highway 67, Meredosia, IL 62665

Signing Officer

Name
Cary D Coker
Title
Treasurer
Phone
2175841374
Signed
2018-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cary D Coker
Formed
1978
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
9
Employees
2
Volunteers
15

Preparer

Firm
Lehmkuhl Accounting Tax and Consulting Inc
Address
1429 South Main Street Suite A, Jacksonville, IL 62650
Preparer
Devon Lehmkuhl
Phone
2172435674
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015250
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7096
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt015250
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt063081
IRS990/SavingsAndTempCashInvstGrp/EOYAmt053247
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt087945
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0112443
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0107476
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt095416
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt097484
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0500764
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0165
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0201
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IRS990ScheduleA/InvestmentIncomeCYPct00.00190
IRS990ScheduleA/InvestmentIncomePYPct00.00240
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt078774
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt032378
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IRS990ScheduleD/LandGrp/BookValueAmt0378699
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0378699
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Cary Coker is the camp host. He and his wife, Sharon live on the grounds. Cary and Sharon are the only employees of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1As camp host, Cary Coker delivers a copy to all the board of directors. He will send them an email with a .pdf attachment or send them a paper copy. After all the board of directors approve the return, it is then submitted to the federal and state. Their review consists of comparing the tax return amounts to their financial records and making sure the statements and other disclosures accurately state the nature, activities, and positions of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Although the board of directors is not required to annually reaffirm their positions of potential conflicts of interest, the board does take due care in recognizing potential conflicts and have voluntarily excused themselves out of any vote and conversations once a conflict arises. Due to the intimate nature of the board, the surrounding communities, and general public knowledge, the board can easily identify potential conflicts and have always avoided them. The board minutes reflect the proper documentation on their conflicts of interest, especially noting the individuals who have the conflicts have not been allowed to participate in the discussion or vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization only has 2 people on payroll, the camp hosts. The board members will review annually the amount of salary and benefits to award the employees. The amount of compensation is based on similar wages for similar activities. The board compiles this data along with the financial data of the organization to arrive at their decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All documents which are open to public inspection are available at the campgrounds upon request. The organization maintains all records in a secure yet accessible area on the grounds to satisfy their compliance requirement.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a, 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/TotalReportableCompFromOrgAmt036000
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