Civic Intelligence

Camp Beech Cliff

990 • Fiscal year 2019 • EIN 01-0502563

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 08, 2020

PO Box 381MT Desert, ME 04660

(207) 244-0365

Siviq Scores

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

Liabilities / Assets

9th percentile

0.01x

Higher debt load relative to assets than 9% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

10th percentile

0.03x

Higher debt load relative to revenue than 10% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

95th percentile

65%

Higher net margin than 95% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

17th percentile

$131,441

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

92nd percentile

38%

Faster asset growth than 92% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

35th percentile

-0.6%

Faster revenue growth than 35% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Up

$30,873,483

Up $8,516,640 (+38%) from 2018

Net Assets

Up

$30,668,472

Up $8,379,639 (+38%) from 2018

Liabilities

Up

$205,011

Up $137,001 (+201%) from 2018

Revenue

Down

$5,865,039

Down $33,209 (-0.6%) from 2018

Expenses

Up

$2,063,913

Up $152,425 (+8.0%) from 2018

Net Income

Down

$3,801,126

Down $185,634 (-4.7%) from 2018

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $2,085,541Liabilities 2011: $9,304Net Assets 2011: $2,076,2372011Assets 2012: $2,420,619Liabilities 2012: $48,162Net Assets 2012: $2,372,4572012Assets 2013: $2,678,547Liabilities 2013: $170,307Net Assets 2013: $2,508,2402013Assets 2014: $19,247,922Liabilities 2014: $203,720Net Assets 2014: $19,044,2022014Assets 2015: $18,904,932Liabilities 2015: $35,110Net Assets 2015: $18,869,8222015Assets 2016: $18,904,764Liabilities 2016: $271,625Net Assets 2016: $18,633,1392016Assets 2017: $18,410,294Liabilities 2017: $87,547Net Assets 2017: $18,322,7472017Assets 2018: $22,356,843Liabilities 2018: $68,010Net Assets 2018: $22,288,8332018Assets 2019: $30,873,483Liabilities 2019: $205,011Net Assets 2019: $30,668,4722019Assets 2020: $32,006,691Liabilities 2020: $32,533Net Assets 2020: $31,974,1582020Assets 2021: $37,864,440Liabilities 2021: $63,811Net Assets 2021: $37,800,6292021Assets 2022: $40,055,730Liabilities 2022: $95,586Net Assets 2022: $39,960,1442022Assets 2023: $41,747,651Liabilities 2023: $82,306Net Assets 2023: $41,665,3452023Assets 2024: $43,385,225Liabilities 2024: $76,805Net Assets 2024: $43,308,4202024

Highlighted filing

2019

Assets$30,873,483
Liabilities$205,011
Net Assets$30,668,472

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $692,555Expenses 2011: $591,417Net Income 2011: $101,1382011Revenue 2012: $1,097,594Expenses 2012: $824,088Net Income 2012: $273,5062012Revenue 2013: $1,153,447Expenses 2013: $1,027,406Net Income 2013: $126,0412013Revenue 2014: $18,154,579Expenses 2014: $1,627,780Net Income 2014: $16,526,7992014Revenue 2015: $1,720,244Expenses 2015: $1,846,953Net Income 2015: -$126,7092015Revenue 2016: $1,643,730Expenses 2016: $1,910,386Net Income 2016: -$266,6562016Revenue 2017: $1,534,039Expenses 2017: $1,921,593Net Income 2017: -$387,5542017Revenue 2018: $5,898,248Expenses 2018: $1,911,488Net Income 2018: $3,986,7602018Revenue 2019: $5,865,039Expenses 2019: $2,063,913Net Income 2019: $3,801,1262019Revenue 2020: $1,087,844Expenses 2020: $1,246,677Net Income 2020: -$158,8332020Revenue 2021: $5,884,348Expenses 2021: $1,752,108Net Income 2021: $4,132,2402021Revenue 2022: $6,467,764Expenses 2022: $2,055,062Net Income 2022: $4,412,7022022Revenue 2023: $1,788,500Expenses 2023: $2,445,470Net Income 2023: -$656,9702023Revenue 2024: $2,922,483Expenses 2024: $2,708,275Net Income 2024: $214,2082024

Highlighted filing

2019

Revenue$5,865,039
Expenses$2,063,913
Net Income$3,801,126
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 8, 2020
Return Version
2019v5.0
Gross Receipts
$9,325,213
Mission and Program Overview

Mission

Camp beech cliff provides outdoor education experiences that foster fun, teamwork, self-esteem, leadership, positive decision-making and relationship development through physical and social growth with a primary focus on children.

Through summer camps and year-round outdoor education, leadership and recreation programs, camp beech cliff mdi seeks to enrich the lives of people of all ages. Our mission is to inspire personal growth, interpersonal connection, and a deep appreciation of the natural world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,903,580$16,447,169▼ $456,411
Investments in Publicly Traded Securities$8,682,392$14,219,130▲ $5,536,738
Savings and Temporary Cash Investments$122,405$94,493▼ $27,912
Cash and Non-Interest-Bearing Accounts$10,983$30,486▲ $19,503
Accounts Receivable$21,245$16,880▼ $4,365
Pledges and Grants Receivable$28,861$9,615▼ $19,246
Prepaid Expenses and Deferred Charges$1,036$621▼ $415
Total Assets$25,795,190$30,873,483▲ $5,078,293
Other Assets Total$24,688$55,089▲ $30,401
Liabilities
Unsecured Notes Loans Payable$115,000$150,000▲ $35,000
Accounts Payable and Accrued Expenses$36,513$32,666▼ $3,847
Mortgage Notes Payable Secured by Investment Property$16,160$16,495▲ $335
Deferred Revenue$5,500$5,850▲ $350
Total Liabilities$173,173$205,011▲ $31,838
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,342,488$17,109,139▼ $233,349
Net Assets With Donor Restrictions$8,279,529$13,559,333▲ $5,279,804
Total Net Assets Fund Balance$25,622,017$30,668,472▲ $5,046,455
Total Liabilities and Net Assets / Fund Balance$25,795,190$30,873,483▲ $5,078,293

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,364,797$2,865,594$18,230,391
Land$953,920-$953,920
Other Land Buildings$128,452$309,140$437,592

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$8,137,953$4,002,875▲ $1,381,263$8,324$13,453,572
2018$4,494,671$4,000,000▼ $349,834-$8,137,953
2017$443,159$4,000,000▲ $82,436$8,668$4,494,671
2016$396,736-▲ $61,144-$443,159
2015$380,947-▲ $30,379-$396,736
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debra DealPresidentFT$98,435$33,006$131,441
John BrownTreasurerPT$38,245$1,147$39,392

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,893,609
Program Service Revenue
$715,330
Investment Income
$242,704
Other Revenue
$13,396
All Other Contributions
$4,785,040
Change in Net Assets
$3,801,126

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,763,781
Revenue Not Reported on Financial Statements
$101,258
Revenue Not Reported on Form 990
$1,245,329
Other Revenue Adjustments
$47,125
Total Revenue per Audited Statements
$7,009,110
Total Revenue per Form 990
$5,865,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,058,786
Salaries, Compensation, and Employee Benefits$928,093
Total Fundraising Expense$141,276
Grants and Similar Amounts Paid$77,034
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$513,515$43,474$65,023$622,012
Depreciation Depletion$444,933$49,440-$494,373
Current Officers, Directors, Trustees, and Key Employees$36,159$74,809$21,098$132,066
Occupancy$97,795$10,762$675$109,232
Other Employee Benefits$52,047$32,972$21,271$106,290
Insurance$62,500$13,459$2,384$78,343
Grants to Domestic Individuals$77,034--$77,034
Payroll Taxes$47,887$6,558$6,772$61,217
Fees for Service Investment Mgmnt Fees-$54,133-$54,133
All Other Expenses$22,001$1,115$11,269$34,385
Office Expenses$16,062$7,429$4,365$27,856
Fees for Services Other$16,994$8,129$514$25,637
Travel$20,912$2,468$1,772$25,152
Information Technology$4,478$9,726$5,048$19,252
Other Expenses$41,700$18,382-$18,382
Fees for Services Accounting-$16,823-$16,823
Fees for Services Legal$4,785$7,368-$12,153
Conferences and Meetings$6,146$190$275$6,611
Pension Plan Contributions$3,169$2,529$810$6,508
Interest-$3,338-$3,338
Advertising$35--$35
Total Functional Expenses$1,559,467$363,170$141,276$2,063,913

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,063,913
Expenses per Audited Statements$1,962,655
Total Expenses per Audited Statements$1,962,655
Expenses Not Reported on Financial Statements$101,258
Other Expense Adjustments$47,125
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,300
Fundraising Direct Expenses$20,775
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ladies Who Loon$129,869$21,300$20,775$525
Total Events$129,869$21,300$20,775$525
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Camp beech cliff retains camp beech cliff mdi, llc to provide management and all other services for the operation of the camp. Because camp beech cliff is the sole member of camp beech cliff mdi, llc, the llc is a disregarded entity for tax purposes and is reported as such on schedule r.

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed by the finance committee who recommends approval to the board of trustees before filing.

Form 990, Page 6, Part VI, Line 12C

Each director shall recuse him/herself from matters in which a conflict of interest exists. A conflict of interest exists when the financial or personal interest of a director is directly or indirectly benefited by an action of the board. Each director is responsible to disclose in good faith all potential conflicts of interest. All questions as to whether a conflict of interest exist shall be resolved by a majority vote of the board of directors in which the interested director(s) may not vote.

Form 990, Page 6, Part VI, Line 15A

The compensation of the executive director is determined by the board of trustees.

Form 990, Page 6, Part VI, Line 19

Camp beech cliff makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Camp Beech Cliff
EIN
01-0502563
Phone
2072440365
Address
PO BOX 381, MT DESERT, ME 04660

Signing Officer

Name
Debra Deal
Title
President
Phone
0207244036
Signed
2020-09-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Hales
Formed
1997
Legal Domicile
Me
Voting Board Members
15
Independent Board Members
15
Employees
108
Volunteers
75

Preparer

Firm
Hmv LLC
Address
PO BOX 543, ELLSWORTH, ME 04605
Preparer
Amy J Billings
Phone
2076675529
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Through summer camps and year-round outdoor education, leadership and recreation programs, camp beech cliff mdi seeks to enrich the lives of people of all ages. Our mission is to inspire personal growth, interpersonal connection, and a deep appreciation of the natural world.

Form 990, Part XI, Line 9

Value of tuition given as campership assistance -77,034 reported as direct rental expense on 990 23,792 reported as direct event expense on 990 6,117 value of tuition given as campership assistance 77,034 reported as direct rental expenses on 990 -23,792 reported as direct event expense on 990 -6,117

Financial Statement Notes

Schedule D, Page 3, Part X

From notes to the financial statements: the organization is a tax-exempt organization under internal revenue code 501(c)(3). Management regularly reviews and evaluates its tax position taken in previously filed information returns, and as is reflected in its financial statements with regard to issues affecting its tax-exempt status, unrelated business income and related matters. Management believes that, in the event of an examination by taxing authorities, its position would prevail based upon technical merit of such positions. Therefore, the organization has concluded that no tax benefits or liabilities are required to be recognized.

Schedule D, Page 4, Part XI, Line 4B

Value of tuition given as campership assistance 77,034 reported as direct rental expense on 990 -23,792 reported as direct event expense on 990 -6,117

Schedule D, Page 4, Part XII, Line 4B

Value of tuition given as campership assistance 77,034 reported as direct rental expenses on 990 -23,792 reported as direct event expense on 990 -6,117

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IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY
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IRS990/MissionDesc0THROUGH SUMMER CAMPS AND YEAR-ROUND OUTDOOR EDUCATION, LEADERSHIP AND RECREATION PROGRAMS, CAMP BEECH CLIFF MDI SEEKS TO ENRICH THE LIVES OF PEOPLE OF ALL AGES. OUR MISSION IS TO INSPIRE PERSONAL GROWTH, INTERPERSONAL CONNECTION, AND A DEEP APPRECIATION OF THE NATURAL WORLD.
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IRS990/OtherExpensesGrp/Desc0MATERIALS & SUPPLIES
IRS990/OtherExpensesGrp/Desc1VAN & BUS RENTALS
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IRS990/OtherExpensesGrp/Desc3BANK & CREDIT CARD FEES
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IRS990/PensionPlanContributionsGrp/FundraisingAmt0810
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ENDOWMENT GRANT 4,000,000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt110,384
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPORTING SCHEDULE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART II, LINE 10
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.4$0.08$43.3$2.92$2.71$0.21
2023Detailed filing. Detailed filing data is available for this year.$41.7$0.08$41.7$1.79$2.45$0.66
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.1$0.10$40.0$6.47$2.06$4.41
2021Detailed filing. Detailed filing data is available for this year.$37.9$0.06$37.8$5.88$1.75$4.13
2020Detailed filing. Detailed filing data is available for this year.$32.0$0.03$32.0$1.09$1.25$0.16
2019Detailed filing. Detailed filing data is available for this year.$30.9$0.21$30.7$5.87$2.06$3.80
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.4$0.07$22.3$5.90$1.91$3.99
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.4$0.09$18.3$1.53$1.92$0.39
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.9$0.27$18.6$1.64$1.91$0.27
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.9$0.04$18.9$1.72$1.85$0.13
2014Detailed filing. Detailed filing data is available for this year.$19.2$0.20$19.0$18.2$1.63$16.5
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.68$0.17$2.51$1.15$1.03$0.13
2012Summary only. Only limited summary data is available for this year.$2.42$0.05$2.37$1.10$0.82$0.27
2011Summary only. Only limited summary data is available for this year.$2.09$0.01$2.08$0.69$0.59$0.10
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $25M-$50M nonprofits