Civic Intelligence

Maine Youth Camping Association

990 • Fiscal year 2017 • EIN 01-0380077

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 28, 2017

PO Box 1861Portland, ME 04104

(207) 518-9557

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.27x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

92nd percentile

0.50x

Higher debt load relative to revenue than 92% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$48,212

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 19.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

61st percentile

9.6%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

29%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$472,289

Up $41,538 (+9.6%) from 2016

Net Assets

Up

$346,429

Up $41,792 (+14%) from 2016

Liabilities

Down

$125,860

Down $254 (-0.2%) from 2016

Revenue

Up

$253,283

Up $57,202 (+29%) from 2016

Expenses

Up

$222,346

Up $9,240 (+4.3%) from 2016

Net Income

Up

$30,937

Up $47,962 (+282%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $296,110Liabilities 2011: $59,645Net Assets 2011: $236,4652011Assets 2012: $274,030Liabilities 2012: $39,8522012Assets 2013: $322,126Liabilities 2013: $88,1972013Assets 2014: $364,983Liabilities 2014: $102,6092014Assets 2015: $419,693Liabilities 2015: $104,868Net Assets 2015: $314,8252015Assets 2016: $430,751Liabilities 2016: $126,114Net Assets 2016: $304,6372016Assets 2017: $472,289Liabilities 2017: $125,860Net Assets 2017: $346,4292017Assets 2018: $464,704Liabilities 2018: $88,854Net Assets 2018: $375,8502018Assets 2019: $517,474Liabilities 2019: $113,310Net Assets 2019: $404,1642019Assets 2020: $462,768Liabilities 2020: $3,606Net Assets 2020: $459,1622020Assets 2021: $512,664Liabilities 2021: $35,074Net Assets 2021: $477,5902021Assets 2022: $519,454Liabilities 2022: $76,759Net Assets 2022: $442,6952022Assets 2023: $475,185Liabilities 2023: $13,427Net Assets 2023: $461,7582023Assets 2024: $643,416Liabilities 2024: $149,127Net Assets 2024: $494,2892024Assets 2025: $651,237Liabilities 2025: $123,284Net Assets 2025: $527,9532025

Highlighted filing

2017

Assets$472,289
Liabilities$125,860
Net Assets$346,429

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $216,566Expenses 2011: $126,350Net Income 2011: $90,2162011Revenue 2012: $153,512Expenses 2012: $155,799Net Income 2012: -$2,2872012Revenue 2013: $125,676Expenses 2013: $125,925Net Income 2013: -$2492013Revenue 2014: $148,553Expenses 2014: $120,108Net Income 2014: $28,4452014Revenue 2015: $193,459Expenses 2015: $141,008Net Income 2015: $52,4512015Revenue 2016: $196,081Expenses 2016: $213,106Net Income 2016: -$17,0252016Revenue 2017: $253,283Expenses 2017: $222,346Net Income 2017: $30,9372017Revenue 2018: $226,081Expenses 2018: $209,585Net Income 2018: $16,4962018Revenue 2019: $247,860Expenses 2019: $227,197Net Income 2019: $20,6632019Revenue 2020: $288,821Expenses 2020: $237,963Net Income 2020: $50,8582020Revenue 2021: $200,380Expenses 2021: $214,954Net Income 2021: -$14,5742021Revenue 2022: $242,997Expenses 2022: $230,710Net Income 2022: $12,2872022Revenue 2023: $364,753Expenses 2023: $380,592Net Income 2023: -$15,8392023Revenue 2024: $358,401Expenses 2024: $384,807Net Income 2024: -$26,4062024Revenue 2025: $428,518Expenses 2025: $435,918Net Income 2025: -$7,4002025

Highlighted filing

2017

Revenue$253,283
Expenses$222,346
Net Income$30,937
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 28, 2017
Return Version
2016v3.0
Gross Receipts
$253,283
Mission and Program Overview

Mission

To support and promote meaningful developmental, educational, environmental, and recreational experiences for children by engaging in activities that enhance the quality and effectiveness of Maine's youth camps.

To strengthen and expand the educational, environmental, and recreational opportunities provided by all organized youth camps in maine.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$337,891$363,246▲ $25,355
Cash and Non-Interest-Bearing Accounts$11,192$14,911▲ $3,719
Land, Buildings, and Equipment, Net$1,551$890▼ $661
Accounts Receivable$500$0▼ $500
Prepaid Expenses and Deferred Charges$500$0▼ $500
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$430,751$472,289▲ $41,538
Other Assets Total$79,117$93,242▲ $14,125
Liabilities
Deferred Revenue$79,964$79,340▼ $624
Other Liabilities$44,631$44,397▼ $234
Accounts Payable and Accrued Expenses$1,519$2,123▲ $604
Total Liabilities$126,114$125,860▼ $254
Net Assets / Fund Balance
Unrestricted Net Assets$290,257$332,049▲ $41,792
Permanently Rstr Net Assets$14,380$14,380→ $0
Total Net Assets Fund Balance$304,637$346,429▲ $41,792
Total Liabilities and Net Assets / Fund Balance$430,751$472,289▲ $41,538

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$890$1,875$2,765
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron HallExecutive DirectorPT$48,212$48,212

Board Members and Trustees

NameTitle
Catriona SangsterPresident
Matt PinesVice President
Alan KissackBoard Member
Beigette GillBoard Member
Erik CalhounBoard Member
Garth AltenbergBoard Member
Henry KennedyBoard Member
Judy CrosbyBoard Member
Kasandra KaneBoard Member
Lisa TriplerBoard Member
Liz TullyBoard Member
Mike KatzBoard Member
Peter HirschBoard Member
Richard DeeringBoard Member
Robert StraussBoard Member
Spencer OrdwayBoard Member
arleen shepardboard member
peter kassenboard member
terri mulksboard member
Linda SuitorSecretary
Fritz SevingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$53,781
Program Service Revenue
$188,183
Investment Income
$3,436
Other Revenue
$7,883
All Other Contributions
$53,781
Change in Net Assets
$30,937
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,738
Salaries, Compensation, and Employee Benefits$91,608
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,212--$48,212
Other Salaries and Wages$36,886--$36,886
Advertising$23,510--$23,510
All Other Expenses$7,823$14,610-$22,433
Other Expenses$7,294$3,605-$7,294
Payroll Taxes$6,510--$6,510
Occupancy-$6,099-$6,099
Travel-$4,394-$4,394
Fees for Services Accounting-$1,797-$1,797
Insurance$1,350$430-$1,780
Depreciation Depletion$661--$661
Fees for Services Legal-$235-$235
Total Functional Expenses$191,176$31,170$0$222,346
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
contributions payable to myca$44,397
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Annual review by executive committee.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Maine Youth Camping Foundation
EIN
01-0380077
Phone
2075189557
Address
PO Box 1861, Portland, ME 04104

Signing Officer

Name
Ron Hall
Title
Executive Director
Signed
2017-12-28
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Me
Voting Board Members
21
Independent Board Members
21
Employees
12

Preparer

Firm
Honeck OToole CPAs
Address
511 Congress St Suite 900, Portland, ME 04101
Preparer
Janet N O'Toole CPA PFS
Phone
2077740882
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - Executive Director, Ron Hall, received total compensation of $48,212 from Maine Youth Camping Foundation. Of that amount, $7,779 was allocated to Maine Youth Camp Association EIN# 26-2740489 for leased employee costs.

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $1305; Column (B) - Program Services = $0; Column (C) - Management & General = $1305; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Camp Fair: Column (A) - Total = $4381; Column (B) - Program Services = $4381; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

charitable donation: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Computer Supply: Column (A) - Total = $1389; Column (B) - Program Services = $0; Column (C) - Management & General = $1389; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

directory expense: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Internet & Web Fees: Column (A) - Total = $3947; Column (B) - Program Services = $0; Column (C) - Management & General = $3947; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Miscellaneous: Column (A) - Total = $1547; Column (B) - Program Services = $0; Column (C) - Management & General = $1547; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

OFFICE SUPPLIES: Column (A) - Total = $1656; Column (B) - Program Services = $0; Column (C) - Management & General = $1656; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Payroll Service Fees: Column (A) - Total = $1096; Column (B) - Program Services = $0; Column (C) - Management & General = $1096; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $2392; Column (B) - Program Services = $761; Column (C) - Management & General = $1631; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

promotion: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

sponsorships: Column (A) - Total = $2500; Column (B) - Program Services = $2500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Supplies: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Telephone: Column (A) - Total = $1711; Column (B) - Program Services = $181; Column (C) - Management & General = $1530; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

UTILITIES: Column (A) - Total = $509; Column (B) - Program Services = $0; Column (C) - Management & General = $509; Column (D) - Fundraising = $0

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IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt18Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt19President
IRS990/Form990PartVIISectionAGrp/TitleTxt20Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt21Secretary
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IRS990/FormationYr01998
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IRS990/MissionDesc0TO STRENGTHEN AND EXPAND THE EDUCATIONAL, ENVIRONMENTAL, AND RECREATIONAL OPPORTUNITIES PROVIDED BY ALL ORGANIZED YOUTH CAMPS IN MAINE.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/BOYAmt079117
IRS990/OtherAssetsTotalGrp/EOYAmt093242
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0junior maine guide
IRS990/OtherExpensesGrp/Desc1Meetings/Speakers
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Program Expense
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IRS990/OtherExpensesGrp/ProgramServicesAmt111001
IRS990/OtherExpensesGrp/ProgramServicesAmt24117
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IRS990/OtherExpensesGrp/TotalAmt111001
IRS990/OtherExpensesGrp/TotalAmt27722
IRS990/OtherExpensesGrp/TotalAmt37294
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IRS990/OtherRevenueTotalAmt07883
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
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IRS990/ProgramServiceRevenueGrp/Desc0Camp Fair
IRS990/ProgramServiceRevenueGrp/Desc1Directory Income
IRS990/ProgramServiceRevenueGrp/Desc2Directory Sponsorship
IRS990/ProgramServiceRevenueGrp/Desc3Junior Maine Guide Income
IRS990/ProgramServiceRevenueGrp/Desc4Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/ExclusionAmt08790
IRS990/ProgramServiceRevenueGrp/ExclusionAmt131140
IRS990/ProgramServiceRevenueGrp/ExclusionAmt221650
IRS990/ProgramServiceRevenueGrp/ExclusionAmt316690
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08790
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt131140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt221650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt316690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt497681
IRS990/ProgSrvcAccomActy2Grp/Desc0Maine Directory of Children's Organized Camps; Publishes a directory of Maine children's camps for teachers, parents, and service workers.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt065634

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.51$1.23$5.28$4.29$4.36$0.07
2024Detailed filing. Detailed filing data is available for this year.$6.43$1.49$4.94$3.58$3.85$0.26
2023Detailed filing. Detailed filing data is available for this year.$4.75$0.13$4.62$3.65$3.81$0.16
2022Detailed filing. Detailed filing data is available for this year.$5.19$0.77$4.43$2.43$2.31$0.12
2021Detailed filing. Detailed filing data is available for this year.$5.13$0.35$4.78$2.00$2.15$0.15
2020Detailed filing. Detailed filing data is available for this year.$4.63$0.04$4.59$2.89$2.38$0.51
2019Detailed filing. Detailed filing data is available for this year.$5.17$1.13$4.04$2.48$2.27$0.21
2018Detailed filing. Detailed filing data is available for this year.$4.65$0.89$3.76$2.26$2.10$0.16
2017Detailed filing. Detailed filing data is available for this year.$4.72$1.26$3.46$2.53$2.22$0.31
2016Detailed filing. Detailed filing data is available for this year.$4.31$1.26$3.05$1.96$2.13$0.17
2015Detailed filing. Detailed filing data is available for this year.$4.20$1.05$3.15$1.93$1.41$0.52
2014Summary only. Only limited summary data is available for this year.$3.65$1.03$1.49$1.20$0.28
2013Summary only. Only limited summary data is available for this year.$3.22$0.88$1.26$1.26$0.00
2012Summary only. Only limited summary data is available for this year.$2.74$0.40$1.54$1.56$0.02
2011Summary only. Only limited summary data is available for this year.$2.96$0.60$2.36$2.17$1.26$0.90