Religious education & activities for youth, children and adults through retreat & camps

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $42K a year · 13% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
4 mo
of spending, in cash
Looks good: 4.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $46
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$114K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 10 voting members
Looks good: 6 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$368K
+15% vs prior year
Spent
$210K
To programs
69%
Net assets
$1.8M
By yearFY2020–FY2025
Revenue
$368K
FY2025▲ +15%
Tap a bar for its year
Revenue by fiscal year
FY2020$395K
FY2021$212K
FY2022$320K
FY2023$283K
FY2024$319K
FY2025$368K
Expenses
$210K
FY2025▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$266K
FY2021$330K
FY2022$325K
FY2023$299K
FY2024$215K
FY2025$210K
Net assets
$1.8M
FY2025▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.6M
FY2021$1.4M
FY2022$1.4M
FY2023$1.5M
FY2024$1.6M
FY2025$1.8M

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2010.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $145K Management & general 30% · $63K Fundraising 1% · $2K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation
Trustee/Dire
$0Pt VII · Sec A
Trustee/Dire
$0Pt VII · Sec A
Trustee/Dire
$0Pt VII · Sec A
Trustee/Dire
$0Pt VII · Sec A
Camp Directo
$0Pt VII · Sec A
Finance Chai
$0Pt VII · Sec A
Trustee/Dire
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Brian Maxey’s $36K as Camp Directo is at the 35th percentile of top reported officer pay among 2133 $100K–1M religion nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Hesperus Baptist Camp INC 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 15aNo

Programs and updates

Offers religious education and activities for all ages through retreats and camps.

Questions for Hesperus Baptist Camp INC

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Provided by the organization

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1 program · $145K · in their own filed words · FY2025
01

Children, youth and adult camp progams to direct the spiritual walk of all participants.

$145Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$46

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$368K
Ln 12
Gifts and grantsLn 1h$235K
Fees for servicesLn 2g$128K
Other incomeLn 4–11$5K
Money outPt IX
$210K
Ln 25
Programscol B$145K
Managementcol C$63K
Fundraisingcol D$2K
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$72K
Total assetsLn 16$1.9M
LiabilitiesLn 26$114K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$235K
Fees for servicesLn 2g$128K
Investment incomeLn 3$38
Other incomeLn 4–11$5K
Total revenueLn 12$368K
Assets in detailPt X, end of year
CashLn 1$72K
Cash and savings togetherLn 1–2$72K
Land, buildings, equipmentLn 10c$1.8M
Total assetsLn 16$1.9M
LiabilitiesLn 26$114K
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 51
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$140K$72K
Land, buildings, equipmentLn 10c$1.8M$1.8M
Total assetsLn 16$2.0M$1.9M
LiabilitiesLn 26$360K$114K
Net assetsLn 32$1.6M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$52K$52K
Payroll taxesLn 10$4K$4K
Accounting feesLn 11c$6K$6K
OccupancyLn 16$41K$41K
Conferences, conventions and meetingsLn 19$635$325$310
Depreciation, depletion and amortizationLn 22$19K$19K
InsuranceLn 23$16K$16K
Other expenses (24a–d)Ln 24$68K$64K$5K
All other expensesLn 24e$4K$2K$226$2K
Total functional expensesLn 25$210K$145K$63K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $368K$210K$157K$1.8M 990 PDF
FY2024 $319K$215K$104K$1.6M 990 PDF
FY2023 $283K$299K−$16K$1.5M 990 PDF
FY2022 $320K$325K−$5K$1.4M 990 PDF
FY2021 $212K$330K−$118K$1.4M 990 PDF
FY2020 $395K$266K$129K$1.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $367,594 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $186,932$234,687
I-9 Program service revenuePrior year $131,133$127,647
I-10 Investment incomePrior year $35$38
I-11 Other revenuePrior year $1,027$5,222
I-12 Total revenuePrior year $319,127$367,594
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $58,131$55,731
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $156,777$154,390
I-18 Total expensesPrior year $214,908$210,121
I-19 Revenue less expensesPrior year $104,219$157,473
Part VI · Governance 6 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members6
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $367,594 across 6 lines filed
VIII-1f All other contributions, gifts and grants$234,687
VIII-1h Total contributions, gifts and grants$234,687
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Excluded from tax $127,647$127,647
VIII-3 Investment incomeExcluded from tax $38$38
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $5,222$5,222
VIII-12 Total revenueExcluded from tax $132,907$367,594
Part IX · Statement of functional expenses $210,121 across 9 lines filed
IX-5 Pay of current officers, directors and key staffManagement $51,750$51,750
IX-10 Payroll taxesPrograms $3,981$3,981
IX-11c Accounting feesManagement $6,093$6,093
IX-16 OccupancyPrograms $41,404$41,404
IX-19 Conferences, conventions and meetingsPrograms $325 · Management $310$635
IX-22 Depreciation, depletion and amortizationPrograms $18,544$18,544
IX-23 InsurancePrograms $15,575$15,575
IX-24 Other expenses (24a–d)Programs $63,660 · Management $4,821$68,481
IX-24e All other expensesPrograms $1,676 · Management $226 · Fundraising $1,756$3,658
IX-25 Total functional expensesPrograms $145,165 · Management $63,200 · Fundraising $1,756$210,121
Part X · Balance sheet $1,875,244 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $139,659$72,128
X-3 Pledges and grants receivableStart of year $6,600$2,793
X-9 Prepaid expenses and deferred charges$1,879
X-10c Land, buildings and equipment, netStart of year $1,816,988$1,798,444
X-16 Total assetsStart of year $1,963,247$1,875,244
X-17 Accounts payable and accrued expensesStart of year $217$727
X-25 Other liabilitiesStart of year $8,207$113,658
X-26 Total liabilitiesStart of year $359,861$114,385
X-27 Net assets without donor restrictionsStart of year $1,603,386$1,760,859
X-32 Total net assets or fund balancesStart of year $1,603,386$1,760,859
X-33 Total liabilities and net assetsStart of year $1,963,247$1,875,244
Part XI · Reconciliation of net assets $1,760,859 net assets at year end
XI-1 Total revenue$367,594
XI-2 Total expenses$210,121
XI-3 Revenue less expenses$157,473
XI-4 Net assets at start of year$1,603,386
XI-10 Net assets at end of year$1,760,859

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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