Civic Intelligence

The Cedars Camps Inc

EIN 44-0663883 • 501(c)3 • Ballwin, MO

Profile

To give each camper an appreciation of spiritual sense and an abundance of wholesome, joyous activities. We provide summer camp activities for Christian Scientists promoting character building, outdoor education, and spiritual growth as well as teamwork and individual interests. These activities include Bible lesson study, horseback riding, Starvish swimming classes, crafts, archery, canoeing, nature study, sports, ropes courses, zipline, musical theater, waterskiing, cable skiing and family camp. We strive to be able to make camp possible to anyone that needs financial aid. During summer 2025 56% of the campers needed financial aid totaling $655,101.

410 Sovereign Court 8Ballwin, MO 63011

www.cedarscamps.org

Siviq Scores

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

Liabilities / Assets

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

8th percentile

0.01x

Higher debt load relative to revenue than 8% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

79th percentile

26%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

17th percentile

$130,950

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

54th percentile

6.2%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-0.5%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$34,207,338

Up $4,808,394 (+16%) from 2023

Liabilities

Down

$41,407

Down $2,922 (-6.6%) from 2023

Net Assets

Up

$34,165,931

Up $4,811,316 (+16%) from 2023

Revenue

Down

$5,652,590

Down $1,726,067 (-23%) from 2023

Expenses

Up

$4,159,673

Up $327,188 (+8.5%) from 2023

Net Income

Down

$1,492,917

Down $2,053,255 (-58%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $8,704,681Liabilities 2011: $71,122Net Assets 2011: $8,633,5592011Assets 2012: $9,233,114Liabilities 2012: $67,837Net Assets 2012: $9,165,2772012Assets 2013: $9,699,842Liabilities 2013: $65,717Net Assets 2013: $9,634,1252013Assets 2014: $10,199,958Liabilities 2014: $66,740Net Assets 2014: $10,133,2182014Assets 2015: $10,586,191Liabilities 2015: $72,017Net Assets 2015: $10,514,1742015Assets 2016: $11,738,844Liabilities 2016: $55,840Net Assets 2016: $11,683,0042016Assets 2017: $12,343,093Liabilities 2017: $55,190Net Assets 2017: $12,287,9032017Assets 2018: $14,391,709Liabilities 2018: $60,342Net Assets 2018: $14,331,3672018Assets 2019: $18,045,842Liabilities 2019: $66,797Net Assets 2019: $17,979,0452019Assets 2020: $21,541,476Liabilities 2020: $347,132Net Assets 2020: $21,194,3442020Assets 2021: $24,051,738Liabilities 2021: $62,711Net Assets 2021: $23,989,0272021Assets 2022: $25,506,755Liabilities 2022: $53,113Net Assets 2022: $25,453,6422022Assets 2023: $29,398,944Liabilities 2023: $44,329Net Assets 2023: $29,354,6152023Assets 2025: $34,207,338Liabilities 2025: $41,407Net Assets 2025: $34,165,9312025

Highlighted filing

2025

Assets$34,207,338
Liabilities$41,407
Net Assets$34,165,931

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2011: $2,317,194Expenses 2011: $1,677,970Net Income 2011: $639,2242011Revenue 2012: $2,142,992Expenses 2012: $1,611,275Net Income 2012: $531,7172012Revenue 2013: $2,188,341Expenses 2013: $1,719,493Net Income 2013: $468,8482013Revenue 2014: $2,269,353Expenses 2014: $1,770,260Net Income 2014: $499,0932014Revenue 2015: $2,334,200Expenses 2015: $1,891,780Net Income 2015: $442,4202015Revenue 2016: $2,929,124Expenses 2016: $1,898,627Net Income 2016: $1,030,4972016Revenue 2017: $2,243,493Expenses 2017: $1,856,818Net Income 2017: $386,6752017Revenue 2018: $3,769,316Expenses 2018: $1,860,679Net Income 2018: $1,908,6372018Revenue 2019: $5,938,648Expenses 2019: $2,427,498Net Income 2019: $3,511,1502019Revenue 2020: $5,124,100Expenses 2020: $2,234,306Net Income 2020: $2,889,7942020Revenue 2021: $4,738,636Expenses 2021: $2,810,547Net Income 2021: $1,928,0892021Revenue 2022: $6,489,217Expenses 2022: $3,640,900Net Income 2022: $2,848,3172022Revenue 2023: $7,378,657Expenses 2023: $3,832,485Net Income 2023: $3,546,1722023Revenue 2025: $5,652,590Expenses 2025: $4,159,673Net Income 2025: $1,492,9172025

Highlighted filing

2025

Revenue$5,652,590
Expenses$4,159,673
Net Income$1,492,917

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.2$0.04$34.2$5.65$4.16$1.49
2023Summary only. Only limited summary data is available for this year.$29.4$0.04$29.4$7.38$3.83$3.55
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.5$0.05$25.5$6.49$3.64$2.85
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.1$0.06$24.0$4.74$2.81$1.93
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.5$0.35$21.2$5.12$2.23$2.89
2019Summary only. Only limited summary data is available for this year.$18.0$0.07$18.0$5.94$2.43$3.51
2018Summary only. Only limited summary data is available for this year.$14.4$0.06$14.3$3.77$1.86$1.91
2017Summary only. Only limited summary data is available for this year.$12.3$0.06$12.3$2.24$1.86$0.39
2016Summary only. Only limited summary data is available for this year.$11.7$0.06$11.7$2.93$1.90$1.03
2015Summary only. Only limited summary data is available for this year.$10.6$0.07$10.5$2.33$1.89$0.44
2014Summary only. Only limited summary data is available for this year.$10.2$0.07$10.1$2.27$1.77$0.50
2013Summary only. Only limited summary data is available for this year.$9.70$0.07$9.63$2.19$1.72$0.47
2012Summary only. Only limited summary data is available for this year.$9.23$0.07$9.17$2.14$1.61$0.53
2011Summary only. Only limited summary data is available for this year.$8.70$0.07$8.63$2.32$1.68$0.64
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.2
Gross Receipts
$5,652,590
Mission and Program Overview

Mission

To give each camper an appreciation of spiritual sense and an abundance of wholesome, joyous activities. We provide summer camp activities for christian scientist promoting character building, outdoor education, and spiritual growth as well as teamwork and individual growth. These activities include: bible lesson study, horseback riding, red cross swimming classes, crafts, archery, canoeing, nature study, sports, ropes courses, zipline, climbing wall, musical theater, waterskiing, waterslide, and family camp. We strive to be able to make camp possible to anyone that needs financial aid in order to attend. During summer 2023, 67% of the campers needed financial aid totaling $627,830.

MISSION Our tax-exempt purpose is charitable and educational. We provide camp activities for Christian Scientists promoting character building, outdoor education and spiritual growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$32,158,710$34,165,931▲ $2,007,221
Land, Buildings, and Equipment, Net$23,558,491$24,843,746▲ $1,285,255
Investments in Publicly Traded Securities$7,300,071$7,959,998▲ $659,927
Savings and Temporary Cash Investments$828,331$871,582▲ $43,251
Cash and Non-Interest-Bearing Accounts$440,674$487,424▲ $46,750
Inventories for Sale or Use$47,155$30,669▼ $16,486
Accounts Receivable$22,274$13,919▼ $8,355
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
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$32,196,996$34,207,338▲ $2,010,342
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$38,286$41,407▲ $3,121
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$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$38,286$41,407▲ $3,121
Net Assets / Fund Balance
Total Net Assets Fund Balance$32,158,710$34,165,931▲ $2,007,221
Total Liabilities and Net Assets / Fund Balance$32,196,996$34,207,338▲ $2,010,342

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,940,543$1,019,091$0
Other Land Buildings$3,488,106$680,340$0
Land$364,673-$0
Equipment$3,050,424$779,524$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Holly BrulandTrustee & Executive DirectorFT$130,950$130,950
Warren HuffTrustee & Executive Director EmeritFT$52,500$52,500

Board Members and Trustees

NameTitle
Laurel NewChair
Williard HanzlikTrustee & Vice Chair
Becky CarterTrustee
Debi WorleyTrustee
Kathy FitzerTrustee
Ken PrattTrustee
Linda HambrickTrustee
Morgan AndersonTrustee
William SteeleTrustee
Christy JohnsonTrustee & Board Secretary
Mark WohlfarthTrustee & Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,368,633
Program Service Revenue
$933,089
Investment Income
$350,868
Other Revenue
$0
All Other Contributions
$4,368,633
Change in Net Assets
$1,492,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,215,878
Salaries, Compensation, and Employee Benefits$1,943,795
Total Fundraising Expense$10,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,142,143$153,119$0$1,295,262
Current Officers, Directors, Trustees, and Key Employees$161,758$327,136$0$488,894
Insurance$183,533--$183,533
Payroll Taxes$94,395$36,740$0$131,135
Other Expenses$111,036--$111,036
Travel$89,208$0$0$89,208
Advertising$72,304$4,500$10,000$86,804
Office Expenses$27,383$50,000$0$77,383
Occupancy$69,659$3,000$0$72,659
Information Technology$30,000$16,357$0$46,357
Pension Plan Contributions$13,622$14,882$0$28,504
Conferences and Meetings$8,008--$8,008
Total Functional Expenses$3,543,939$605,734$10,000$4,159,673
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Section A Line 2

Warren Huff, Executive Director Emeritus, is the father of Holly Bruland. Dr. Holly Bruland is a member of the Board of Trustees and the Executive Director.

PART VI SECTION B LINE 11B

The Board of Trustees have all reviewed and approved The Cedars Camps financials at their annual meeting in November. The information there is what is in the 990 report. The committees within the Board have reviewed other questions in the 990. The Executive Director and other key employees have reviewed the 990 report and it is available to the Cedars Board of Trustees.

PART VI SECTION B LINE 15A and 15B

The Executive Committee of the Board of Trustees reviewed other Executive Director positions within the American Camp Association as well as all the jobs the Cedars Executive Director accomplishes and the number of years serving the organization and recommended the salary to the Board of Trustees who vote on the decision. The Executive Committee also review similar positions within the American Camp Association and determined other salaries of key employees due to the familial connections which the Board of Trustees determined and voted on.

Part VI Section C Line 19

The Cedars Camps provides this information upon request. By its incorporation as a not for profit corporation in the state of Missouri, the by-laws of the Cedars Camps are public knowledge and its 990 document is available at the federal level for public review.

PART VIII LINE 1F and line 1H

Cedars Camps received one-time unusual gifts of $143,375 from church closings and $555,435 in bequests. We are grateful that they chose to share their funds with Cedars and that they appreciate the work that we are doing in service of youth. An unusual grant of $642,603 was given for facility improvements. A new Boys Camp Center was built which included composite wood decking, Hardie board siding, a climate controlled all-purpose room, snack room, bedroom, and an all-weather cabin/bathroom with a screened porch. The main lodge had railings on the east side second level all brought up to code and rotted decking was replaced. A key two floor residence had new electrical to fire safety standards installed. The walk out downstairs had foundation work, framing rebuilt, new HVAC, remodeled kitchen and new appliances, two remodeled bedrooms and bathrooms, new downstairs laundry room and new laminate flooring. The Musical Theater Stage had a major renovation bringing the mainstage to one, lower level with an ADA ramp and steps plus 10 stage extensions fabricated with hinge caster, which fit under the stage area when not in use. The upper stage has two entrance/exits and rails to code. The backstage was enlarged to support sets and a larger cast. A cast room was added with an a/c mini-split, windows, prop storage and hinge flaps to allow a/c to spill over into the backstage and dressing rooms. Three bathrooms were upgraded. A wrap-around roof on the east and north sides was installed with gutters and downspouts, allowing for set-making and backdrop painting under cover. An additional unusual grant of $65,000 was given to support the Musical Theater Stage renovation. An unusual grant of $50,000 was given for renovating the Girls Camp Headquarters. The entire 3-story building needed mildew remediation, deck railings were brought up to code and a new metal roof and flashing over a leadking section was installed. An unusual grant of $371,667 was given for operations. As we continue to recover enrollment income lost during the pandemic, this grant supported many needed maintenance projects as well as activity upgrades. Our riding program includes corrals receiving needed repairs, fields to be fertilized and seeded for hay and year-round care for our herd of horses. This grant also supported our care facility giving campers and staff the proper care needed.

Filing and Contact Details

Filer

Filer Name
The Cedars Camps Inc
EIN
44-0663883
In Care Of
% KIM HOWLAND
Phone
6363946162
Address
410 SOVEREIGN COURT 8, Ballwin, MO 63011

Signing Officer

Name
Holly Bruland
Title
Director
Phone
6363946162
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Holly Bruland
Voting Board Members
13
Independent Board Members
11
Employees
165
Volunteers
144

Preparer

Firm
Block Advisors
Address
467 LAFAYETTE CTR, MANCHESTER, MO 63011
Preparer
Donna Bodart
Phone
6362070039
Supplemental Narrative

Additional Explanations

Part X Line 10A

Land, building and equipment cost is up this year due to building the Boys Camp Center with an all-weather cabin, climate controlled multi-purpose room, bedroom, snack room, composite wood decking and Hardie board siding. The Musical theater stage had a major renovation, Girls Camp Headquarter had mildew remediation throughout, new partial roof and deck railing to code. Two cabins had bathrooms upgraded to all-weather, a key residence had new electrical upgrades to fire safety standards, with the downstairs level having foundation work, framing rebuilt, new HVAC, remodeled kitchen, new laundry room, two remodeled bedrooms and laminate flooring.

PART XII LINE 2A & 2B

A Quickbooks accounting expert reviewed our financials when closing the books for the fiscal year ending September 30, 2025. A CPA looked over our financial records in preparation for our annual Cedars Board meeting. We are in the process of finding a local CPA who specializes in not for profit accounting to do a compilation for Cedars.

Financial Statement Notes

Part V Line 4

The Cedars Camps is allowed to take out an endowment distribution once a year as needed of 5% of the average of the total of the past 3 years to be used for maintenance, operations and camperships.

Raw XML AppendixShowing 400 of 569 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/PersonNm9KEN PRATT
IRS990/Form990PartVIISectionAGrp/PersonNm10WILLIAM STEELE
IRS990/Form990PartVIISectionAGrp/PersonNm11MARK WOHLFARTH
IRS990/Form990PartVIISectionAGrp/PersonNm12DEBI WORLEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE & EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE & EXECUTIVE DIR EMERIT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE & VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE & BOARD SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE & TREASURER
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IRS990/MissionDesc0To give each camper an appreciation of spiritual sense and an abundance of wholesome, joyous activities. We provide summer camp activities for Christian Scientists promoting character building, outdoor education, and spiritual growth as well as teamwork and individual interests. These activities include Bible lesson study, horseback riding, Starvish swimming classes, crafts, archery, canoeing, nature study, sports, ropes courses, zipline, musical theater, waterskiing, cable skiing and family camp. We strive to be able to make camp possible to anyone that needs financial aid. During summer 2025 56% of the campers needed financial aid totaling $655,101.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Cedars Camps has 9 weeks of summer camp activities (June-August) on 1000 acres of land near Lebanon, MO for Christian Scientists. In addition, there are several long weekend programs for adults or other organizations off season. Cedars Camps has 1 and 2 week camping sessions with a total of 410 individual campers and 1046 camper weeks. 132 people attended one week of Family Camp; 115 attended a Memorial Day Weekend Family Camp; 425 people from 3 other organizations came for 3 to 4 days in the fall and spring; 24 campers attended a virtual Cedars program; and 230 people attended a Bible study virtually. Cedars has small class and activity groups with a camper to counselor ratio of 3 to 1. Activities at Cedars include Bible lesson study; horseback riding; Starfish swimming classes; crafts; nature study; sports; ropes courses; zipline; climbing wall; musical theater; kayaking; paddle boarding; log rolling; cable skiing; water skiing; archery. Cedars has specialty programs in soccer; volleyball; horseback riding; waterskiing; aerial arts, as well as having many of these activities available to all campers as a choice of activities. We have a herd of 45 horses that we maintain year round. This includes growing hay and buying grain to feed the horses; maintaining tack; farrier and vet bills; and training the staff through camp-based clinics through the CHA. Trips go to Supe Splash USA, Silver Dollar City, Pomme de Terre where we have our ski school boats and canoe float trips on nearby rivers. Cedars has a Bible Lands Park for further Bible exploration, which is opened in the off season to other denominational church groups.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0686790
IRS990/ProgSrvcAccomActy3Grp/Desc0Maintenance includes upkeep for our program support buildings: 22 cabins with bathrooms, 4 individual residences/homes, 4 staff housing facilities, 3 lodges with kitchens and dining rooms, care facility, sports center and heavy and small equipment. There are 1000 acres of property to maintain including fencing to contain our herd of horses; aquatic center with a Jr. Olympic lap pool and diving well; waterslide; soccer fields; trails for horseback riding; 2 covered arenas (1 large); basketball court; and an outdoor covered chapel. Cedars has 3 maintenance buildings which includes a fire truck garage for camp safety. The facilities support the activities and Cedars purpose/mission. We also have a program for high school campers to work on the grounds crew and in food service, which trains them to see the bigger picture of what it takes to run camp and prepares them for counseling in future years.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0LIST OF ALL OTHER ACCUMULATED EXPENSE
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