Coldstream Christian Camp INC

Adams, TN501(c)(3)EIN 62-1087868Revenue $160K in FY2024

On file with the IRScoldstreamchristiancamp.org1820 Jm Goodman Rd, 37010-5111 · Adams, TNTax-exempt since Nov 1980Publicly supported charity — 170(b)(1)(A)(vi)

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The mission of Coldstream Christian Camp and Retreat Center is to provide an atmosphere of Christian fellowship in a campground setting, bringing Christian growth to those who have placed their faith in Jesus Christ, and presenting the lost with the Gospel.

67¢ of each $1 spent went to programs.
Run by 96 volunteers and 8 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

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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
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
1 of 4
filings with a surplus
Average deficit $4K a year · 2% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$56K
to officers and key staff · 33% of spending
Concern: pay to officers and key staff is 33% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$30K
11% of total assets
Looks good: liabilities are 11% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 8 voting members
Looks good: 5 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$160K
-11% vs prior year
Spent
$171K
To programs
67%
Net assets
$244K
By yearFY2020–FY2024
Revenue
$160K
FY2024▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$215K
FY2021$219K
FY2022$252K
FY2023$179K
FY2024$160K
Expenses
$171K
FY2024▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2020$255K
FY2021$234K
FY2022$199K
FY2023Not on file
FY2024$171K
Net assets
$244K
FY2024▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$243K
FY2021$228K
FY2022$280K
FY2023$256K
FY2024$244K

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1980.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $115K Management & general 33% · $56K

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

7 people listed on the 990; $56K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$40,301Pt VII · Sec A
Board Member
$15,600Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2022FY2021FY2020
Joe M Goodman$40,301$37,964$37,964$37,964
Frank Daruk———$26,500
Melissa Brown$15,600$21,200$15,600$15,600

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.

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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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Offers Christian fellowship and growth through camping, sharing the Gospel with others.

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Provided by the organization

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1 program · $115K · in their own filed words · FY2024
01

Since 1980, God has used Coldstream Christian Camp, in Adams, Tennessee, to minister to thousands of individuals and families through children's camps, church retreats, banquets, wild game dinner retreats, service groups, and numerous other activities.

$115Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2022
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$160K
Ln 12
Fees for servicesLn 2g$203K
Gifts and grantsLn 1h$44K
Money outPt IX
$171K
Ln 25
Programscol B$115K
Managementcol C$56K
Owns and owesPt X
$244K
net assets · Ln 32
Cash and savingsLn 1–2$35K
Total assetsLn 16$275K
LiabilitiesLn 26$30K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$44K
Fees for servicesLn 2g$203K
Gains on assetsLn 7$0
Total revenueLn 12$160K
Assets in detailPt X, end of year
CashLn 1$35K
SavingsLn 2$0
Cash and savings togetherLn 1–2$35K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$240K
Other assetsLn 15$0
Total assetsLn 16$275K
LiabilitiesLn 26$30K
Net assetsLn 32$244K
OperationsPt I, VI
EmployeesI 58
VolunteersI 696
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$35K$35K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$249K$240K
Total assetsLn 16$284K$275K
LiabilitiesLn 26$29K$30K
Net assetsLn 32$256K$244K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$56K$56K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$73K$73K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$1K$1K
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$406$406
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$678$678
TravelLn 17$788$788
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$8K$8K
Other expenses (24a–d)Ln 24$19K$19K
All other expensesLn 24e$1K$1K
Total functional expensesLn 25$171K$115K$56K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $160K$171K−$11K$244K 990 PDF
FY2023 $179K$256K 990 PDF
FY2022 $252K$199K$52K$280K 990 PDF
FY2021 $219K$234K−$15K$228K 990 PDF
FY2020 $215K$255K−$40K$243K 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 $159,740 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $84,625$43,844
I-9 Program service revenuePrior year $93,909$202,643
I-10 Investment income$0
I-11 Other revenue−$86,747
I-12 Total revenuePrior year $178,534$159,740
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $83,986$129,276
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $118,724$41,906
I-18 Total expensesPrior year $202,710$171,182
I-19 Revenue less expensesPrior year −$24,176−$11,442
Part VI · Governance 5 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $159,740 across 9 lines filed
VIII-1f All other contributions, gifts and grants$43,844
VIII-1h Total contributions, gifts and grants$43,844
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $202,643$202,643
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission −$86,747−$86,747
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $115,896$159,740
Part IX · Statement of functional expenses $171,182 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $55,901$55,901
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $73,375$73,375
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $1,347$1,347
IX-12 Advertising and promotionPrograms $2,256$2,256
IX-13 Office expensesPrograms $406$406
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $678$678
IX-17 TravelPrograms $788$788
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $8,816$8,816
IX-23 InsurancePrograms $7,654$7,654
IX-24 Other expenses (24a–d)Programs $18,868$18,868
IX-24e All other expensesPrograms $1,093$1,093
IX-25 Total functional expensesPrograms $115,281 · Management $55,901 · Fundraising $0$171,182
Part X · Balance sheet $274,671 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $35,291$34,545
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $248,942$240,126
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $284,233$274,671
X-24 Unsecured notes and loans payableStart of year $24,338$26,218
X-26 Total liabilitiesStart of year $28,568$30,448
X-27 Net assets without donor restrictionsStart of year $255,665$244,223
X-32 Total net assets or fund balancesStart of year $255,665$244,223
X-33 Total liabilities and net assetsStart of year $284,233$274,671
Part XI · Reconciliation of net assets $244,223 net assets at year end
XI-1 Total revenue$159,740
XI-2 Total expenses$171,182
XI-3 Revenue less expenses−$11,442
XI-4 Net assets at start of year$255,665
XI-10 Net assets at end of year$244,223

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

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