Ohio Baptist Camps

Tax-deductible

Millersburg, OH501(c)(3)EIN 34-1036973Revenue $1.4M in FY2024

On file with the IRSskyviewranch.org7241 Township Road 319, 44654-8708 · Millersburg, OHTax-exempt since Apr 1982Church — 170(b)(1)(A)(i)

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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.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
Run by 35 volunteers and 18 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $492K a year · 30% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$62K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $26K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$894K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
+14% vs prior year
Spent
$1.5M
To programs
73%
Net assets
$5.5M
By yearFY2020–FY2024
Revenue
$1.4M
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.9M
FY2021$1.3M
FY2022$1.4M
FY2023$1.2M
FY2024$1.4M
Expenses
$1.5M
FY2024▲ +11%
Tap a bar for its year
Expenses by fiscal year
FY2020$849K
FY2021$973K
FY2022$1.2M
FY2023$1.3M
FY2024$1.5M
Net assets
$5.5M
FY2024▲ +29%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.8M
FY2021$4.2M
FY2022$4.4M
FY2023$4.3M
FY2024$5.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1982.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $1.1M Management & general 27% · $408K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $62K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$62,490Pt VII · Sec A
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2020
Jon Casbohm$62,490$57,200—
Gary Adams——$37,350

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Ohio Baptist Camps executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides Christian youth camps and retreats to support churches and serve communities.

Provided by the organization

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1 program · $1.1M · in their own filed words · FY2024
01

Skyview Has One Program Service, Camps and Retreats

Summer youth camps; Youth retreats; Mens retreats; Ladies retreats; Outdoor education. Total visitors to Skyview in 2024 were 7,025; 750 were summer campers. There were 77 salvation decisions made by visitors in 2024.

$1.1Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$26K
Grants paid · 4 grants · $64K · 2021–2024
Unitemized GrantFY2024$26,852
Unitemized GrantFY2023$7,055
Unitemized GrantFY2022$15,689
Unitemized GrantFY2021$14,685

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$988K
Gifts and grantsLn 1h$376K
Other incomeLn 4–11$31K
Money outPt IX
$1.5M
Ln 25
Programscol B$1.1M
Managementcol C$408K
Owns and owesPt X
$5.5M
net assets · Ln 32
Cash and savingsLn 1–2$418K
Total assetsLn 16$6.4M
LiabilitiesLn 26$894K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$376K
Noncash giftsLn 1g$48K
Fundraising eventsLn 1c$24K
Fees for servicesLn 2g$988K
Investment incomeLn 3$7K
Other incomeLn 4–11$31K
Gains on assetsLn 7$7K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$76K
SavingsLn 2$342K
Cash and savings togetherLn 1–2$418K
Land, buildings, equipmentLn 10c$6.0M
Total assetsLn 16$6.4M
LiabilitiesLn 26$894K
Net assetsLn 32$5.5M
OperationsPt I, VI
EmployeesI 518
VolunteersI 635
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$43K$418K
Land, buildings, equipmentLn 10c$4.7M$6.0M
Total assetsLn 16$4.7M$6.4M
LiabilitiesLn 26$471K$894K
Net assetsLn 32$4.3M$5.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$27K$27K
Pay of current officers, directors and key staffLn 5$84K$17K$67K$0
Other salaries and wagesLn 7$347K$261K$86K$0
Pension plan contributionsLn 8$3K$930$2K$0
Other employee benefitsLn 9$49K$24K$25K$0
Payroll taxesLn 10$31K$21K$11K$0
Legal feesLn 11b$25K$0$25K$0
Accounting feesLn 11c$15K$0$15K$0
Other fees for servicesLn 11g$3K$503$2K$0
Advertising and promotionLn 12$8K$0$8K$0
Office expensesLn 13$30K$17K$13K$0
Information technologyLn 14$10K$4K$7K$0
OccupancyLn 16$103K$103K$0$0
TravelLn 17$19K$11K$7K$0
Conferences, conventions and meetingsLn 19$4K$0$4K$0
InterestLn 20$9K$9K$0$0
Depreciation, depletion and amortizationLn 22$316K$237K$79K$0
InsuranceLn 23$42K$0$42K$0
Other expenses (24a–d)Ln 24$323K$323K$0$0
All other expensesLn 24e$37K$23K$14K$0
Total functional expensesLn 25$1.5M$1.1M$408K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.4M$1.5M−$84K$5.5M 990 PDF
FY2023 $1.2M$1.3M−$113K$4.3M 990 PDF
FY2022 $1.4M$1.2M$220K$4.4M 990 PDF
FY2021 $1.3M$973K$375K$4.2M 990 PDF
FY2020 $2.9M$849K$2.1M$3.8M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $1,402,032 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $323,472$375,934
I-9 Program service revenuePrior year $810,577$987,828
I-10 Investment incomePrior year −$7,590$7,046
I-11 Other revenuePrior year $100,398$31,224
I-12 Total revenuePrior year $1,226,857$1,402,032
I-13 Grants and similar amounts paidPrior year $7,055$26,852
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $462,528$514,121
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $870,699$944,564
I-18 Total expensesPrior year $1,340,282$1,485,537
I-19 Revenue less expensesPrior year −$113,425−$83,505
Part VI · Governance 14 of 14 board members independent, no flags
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,402,032 across 11 lines filed
Lines not itemized here account for $25,255 of total revenue; see the IRS return.
VIII-1c Fundraising events$24,405
VIII-1f All other contributions, gifts and grants$351,529
VIII-1g Noncash contributions (included above)$48,260
VIII-1h Total contributions, gifts and grants$375,934
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$987,828
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $190$190
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $12,564$12,564
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $6,856$6,856
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax −$7,894−$7,894
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $1,299$1,299
VIII-12 Total revenueRelated to mission $987,828 · Unrelated business $0 · Excluded from tax $38,270$1,402,032
Part IX · Statement of functional expenses $1,485,537 across 20 lines filed
IX-2 Grants to domestic individualsPrograms $26,852$26,852
IX-5 Pay of current officers, directors and key staffPrograms $16,874 · Management $67,495 · Fundraising $0$84,369
IX-7 Other salaries and wagesPrograms $260,714 · Management $85,957 · Fundraising $0$346,671
IX-8 Pension plan contributionsPrograms $930 · Management $1,594 · Fundraising $0$2,524
IX-9 Other employee benefitsPrograms $24,413 · Management $24,871 · Fundraising $0$49,284
IX-10 Payroll taxesPrograms $20,766 · Management $10,507 · Fundraising $0$31,273
IX-11b Legal feesPrograms $0 · Management $25,457 · Fundraising $0$25,457
IX-11c Accounting feesPrograms $0 · Management $15,286 · Fundraising $0$15,286
IX-11g Other fees for servicesPrograms $503 · Management $2,474 · Fundraising $0$2,977
IX-12 Advertising and promotionPrograms $0 · Management $8,052 · Fundraising $0$8,052
IX-13 Office expensesPrograms $17,193 · Management $12,527 · Fundraising $0$29,720
IX-14 Information technologyPrograms $3,539 · Management $6,571 · Fundraising $0$10,110
IX-16 OccupancyPrograms $102,935 · Management $0 · Fundraising $0$102,935
IX-17 TravelPrograms $11,177 · Management $7,452 · Fundraising $0$18,629
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $4,361 · Fundraising $0$4,361
IX-20 InterestPrograms $8,861 · Management $0 · Fundraising $0$8,861
IX-22 Depreciation, depletion and amortizationPrograms $236,835 · Management $78,945 · Fundraising $0$315,780
IX-23 InsurancePrograms $0 · Management $42,238 · Fundraising $0$42,238
IX-24 Other expenses (24a–d)Programs $323,107 · Management $0 · Fundraising $0$323,107
IX-24e All other expensesPrograms $22,645 · Management $14,406 · Fundraising $0$37,051
IX-25 Total functional expensesPrograms $1,077,344 · Management $408,193 · Fundraising $0$1,485,537
Part X · Balance sheet $6,407,983 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $38,609$76,434
X-2 Savings and temporary cash investmentsStart of year $4,303$341,820
X-4 Accounts receivableStart of year $445$115
X-9 Prepaid expenses and deferred chargesStart of year $8,762$14,620
X-10c Land, buildings and equipment, netStart of year $4,697,462$5,974,994
X-16 Total assetsStart of year $4,749,581$6,407,983
X-17 Accounts payable and accrued expensesStart of year $65,484$37,357
X-19 Deferred revenueStart of year $22,170$41,561
X-25 Other liabilitiesStart of year $750$750
X-26 Total liabilitiesStart of year $471,413$893,601
X-27 Net assets without donor restrictionsStart of year $4,094,620$5,302,908
X-28 Net assets with donor restrictionsStart of year $183,548$211,474
X-32 Total net assets or fund balancesStart of year $4,278,168$5,514,382
X-33 Total liabilities and net assetsStart of year $4,749,581$6,407,983
Part XI · Reconciliation of net assets $5,514,382 net assets at year end
XI-1 Total revenue$1,402,032
XI-2 Total expenses$1,485,537
XI-3 Revenue less expenses−$83,505
XI-4 Net assets at start of year$4,278,168
XI-6 Donated services and use of facilities$10,470
XI-9 Other changes in net assets$1,309,249
XI-10 Net assets at end of year$5,514,382

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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