Form 990 for tax year 2024
Filed by WARM BEACH CHRISTIAN CAMPS & CONFERENCE CENTER.
Totals
- Total revenue
- $15,736,972
- Total expenses
- $9,099,216
- Contributions and grants received
- $7,937,654
- Grants paid
- $0
- Program service revenue
- $6,861,824
- Investment income
- $244,433
- Other revenue
- $693,061
- Total assets, end of year
- $36,791,454
- Total liabilities, end of year
- $2,828,795
- Net assets or fund balances, end of year
- $33,962,659
- Program services expenses (Part IX)
- $6,662,514
- Management and general expenses
- $1,777,520
- Fundraising expenses
- $659,182
- Program service expenses (Part III)
- $6,662,514
Program services were 73.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$64,745
-
1f · All other contributions, gifts and grants
$7,872,909
-
1g · Noncash contributions included above
$257,579
-
2a · Program service revenue: Guest Groups & Prog. Fees
total $6,613,362 · related or exempt $6,613,362
-
2b · Program service revenue: Utilities Provided
total $248,462 · related or exempt $248,462
-
3 · Investment income
total $225,156 · excluded $225,156
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $455,434
-
6c · Rental income or loss
real property $455,434
-
6d · Net rental income or loss
total $455,434 · excluded $455,434
-
7a · Gross sales of assets other than inventory
other assets $19,277
-
7c · Gain or loss
other assets $19,277
-
7d · Net gain or loss
total $19,277 · excluded $19,277
-
8a · Fundraising events: gross income
$6,750
-
8a · Fundraising events: contributions included on line 1c
$64,745
-
8b · Fundraising events: direct expenses
$9,759
-
8c · Net income from fundraising events
total -$3,009 · excluded -$3,009
-
9c · Net income from gaming
total $0
-
10a · Gross sales of inventory
$394,523
-
10b · Cost of goods sold
$200,725
-
10c · Net income from sales of inventory
total $193,798 · excluded $193,798
-
11a · Other revenue: Other
total $46,838 · excluded $46,838
-
11e · Other revenue, total
$46,838
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
2 · Grants to domestic individuals
total $0
-
3 · Grants to foreign organizations and individuals
total $0
-
4 · Benefits paid to or for members
total $0
-
5 · Compensation of officers, directors and key employees
total $166,377 · program services $108,145 · management and general $41,594 · fundraising $16,638
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $3,979,140 · program services $2,586,441 · management and general $994,785 · fundraising $397,914
-
8 · Pension plan contributions
total $72,141 · program services $46,892 · management and general $18,035 · fundraising $7,214
-
9 · Other employee benefits
total $506,936 · program services $329,508 · management and general $126,734 · fundraising $50,694
-
10 · Payroll taxes
total $470,391 · program services $305,754 · management and general $117,598 · fundraising $47,039
-
11a · Fees: management
total $12,360 · program services $9,888 · management and general $2,225 · fundraising $247
-
11b · Fees: legal
total $10,520 · program services $8,416 · management and general $1,894 · fundraising $210
-
11c · Fees: accounting
total $34,145 · program services $27,316 · management and general $6,146 · fundraising $683
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $2,554 · management and general $2,554
-
11g · Fees: other
total $507,165 · program services $405,733 · management and general $91,289 · fundraising $10,143
-
12 · Advertising and promotion
total $217,563 · program services $163,172 · management and general $10,878 · fundraising $43,513
-
13 · Office expenses
total $132,561 · program services $102,913 · management and general $2,659 · fundraising $26,989
-
14 · Information technology
total $146,173 · program services $131,556 · management and general $14,617
-
15 · Royalties
total $0
-
16 · Occupancy
total $713,307 · program services $579,002 · management and general $124,640 · fundraising $9,665
-
17 · Travel
total $13,945 · program services $2,789 · management and general $5,578 · fundraising $5,578
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $71,341 · program services $49,939 · management and general $17,835 · fundraising $3,567
-
20 · Interest
total $5,963 · program services $4,174 · management and general $1,789
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $264,667 · program services $198,500 · management and general $66,167
-
23 · Insurance
total $317,106 · program services $253,685 · management and general $47,566 · fundraising $15,855
-
24a · Other expenses: Food Service
total $573,229 · program services $573,229
-
24b · Other expenses: Equipment & Vehicle Repairs
total $366,433 · program services $329,789 · management and general $36,644
-
24c · Other expenses: Other
total $229,708 · program services $206,475 · fundraising $23,233
-
24d · Other expenses: Utilities
total $181,763 · program services $145,842 · management and general $35,921
-
24e · All other expenses
total $103,728 · program services $93,356 · management and general $10,372
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $1,232,778 · end of year $1,301,242
-
2 · Savings and temporary cash investments
beginning of year $3,740,936 · end of year $8,489,097
-
3 · Pledges and grants receivable
beginning of year $18,500 · end of year $0
-
4 · Accounts receivable
beginning of year $224,321 · end of year $170,689
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
beginning of year $140,134 · end of year $119,847
-
9 · Prepaid expenses and deferred charges
beginning of year $57,715 · end of year $43,061
-
10a · Land, buildings and equipment: cost or other basis
$32,485,070
-
10b · Land, buildings and equipment: accumulated depreciation
$8,435,492
-
10c · Land, buildings and equipment, net
beginning of year $23,194,377 · end of year $24,049,578
-
11 · Investments: publicly traded securities
beginning of year $215,716 · end of year $567,276
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
beginning of year $487,007 · end of year $463,471
-
15 · Other assets
beginning of year $530,515 · end of year $1,587,193
-
17 · Accounts payable and accrued expenses
beginning of year $653,849 · end of year $716,786
-
23 · Secured mortgages and notes payable
beginning of year $1,138,785 · end of year $1,093,602
-
25 · Other liabilities
beginning of year $736,566 · end of year $1,018,407
-
27 · Net assets without donor restrictions
beginning of year $25,245,248 · end of year $25,762,966
-
28 · Net assets with donor restrictions
beginning of year $2,067,551 · end of year $8,199,693
Mission and programs · 2024
Mission
The purpose of the corporation is to exalt Jesus Christ through organizing, promoting, developing and conducting bible-centered conference and camping programs to win people to Christ, to nurture Christian character, to train for world-wide Christian service and to strengthen the family life through recreation, instructions, and inspiration in a wholesome environment.
Activities or mission (Part I)
Strengthen the family life through recreation, instruction, and inspiration in a wholesome environment.
-
Group fees and program fees generated from use of the camp (religious conferences). Approximately 816 groups used the facilities with 105,196 individuals participating in a variety of camping experiences including a holiday drive thru event.
Expenses $6,302,894 · Revenue $6,224,528
-
Retail store, espresso and snacks; sales of merchandise, espresso drinks and snacks to our program participants.
Expenses $213,259 · Revenue $409,980
-
Utilities: To provide Water and Waste Water Services
Expenses $146,361 · Revenue $227,316
As filed on the 2024 return.
Listed in Part VII
-
Edwin R McDowell
Executive Dir.
- Total calculated
- $164,185
- From this org
- $157,175
- From related orgs
- $0
- Other
- $7,010
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $137,928
- Bonus
- $11,900
- Other
- $7,347
- Deferred
- $7,010
- Nontaxable benefits
- not reported
- Filer's total
- $164,185
-
David Goodnight
Chairman
- Total calculated
- $0
- Hours/week
- 5
-
Bob King
Vice Chair
- Total calculated
- $0
- Hours/week
- 2
-
John Glancy
Secretary/Treas
- Total calculated
- $0
- Hours/week
- 2
-
Daryl Miller
Finance Chair
- Total calculated
- $0
- Hours/week
- 2
-
Ryan Beagle
Trustee Chair
- Total calculated
- $0
- Hours/week
- 1
-
Eric Kauppila
Director
- Total calculated
- $0
- Hours/week
- 2
-
Randy Cloes
Director
- Total calculated
- $0
- Hours/week
- 2
-
Judi Seegert
Director
- Total calculated
- $0
- Hours/week
- 1
-
Debra Davis Bell
Director
- Total calculated
- $0
- Hours/week
- 1
-
Janine DeLarme
Director
- Total calculated
- $0
- Hours/week
- 1
-
Preston Feight
Director
- Total calculated
- $0
- Hours/week
- 1
-
Ben Hagglund
Director
- Total calculated
- $0
- Hours/week
- 1
-
Eric Henderson
Director
- Total calculated
- $0
- Hours/week
- 1
-
Molly Holzknecht
Director
- Total calculated
- $0
- Hours/week
- 1
-
Joe James
Director
- Total calculated
- $0
- Hours/week
- 1
-
Camille Pook
Director
- Total calculated
- $0
- Hours/week
- 1
-
Brian Smelser
Director
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Housing allowance or residence for personal use
- 1b · Written policy on the line-1a expenses
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
The filer's explanations (Part III)
- Part I, Line 1a: Relevant information in regards to selections on 1a.
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 13 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202513179349311826
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