Civic Intelligence

Camp Beech Cliff

990 • Fiscal year 2023 • EIN 01-0502563

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 10, 2024

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

7th percentile

0.00x

Higher debt load relative to assets than 7% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

13th percentile

0.05x

Higher debt load relative to revenue than 13% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

8th percentile

-37%

Higher net margin than 8% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

20th percentile

$145,673

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

42nd percentile

4.2%

Faster asset growth than 42% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

2nd percentile

-72%

Faster revenue growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Assets

Up

$41,747,651

Up $1,691,921 (+4.2%) from 2022

Net Assets

Up

$41,665,345

Up $1,705,201 (+4.3%) from 2022

Liabilities

Down

$82,306

Down $13,280 (-14%) from 2022

Revenue

Down

$1,788,500

Down $4,679,264 (-72%) from 2022

Expenses

Up

$2,445,470

Up $390,408 (+19%) from 2022

Net Income

Down

-$656,970

Down $5,069,672 (-115%) from 2022

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

2023

Assets$41,747,651
Liabilities$82,306
Net Assets$41,665,345

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

2023

Revenue$1,788,500
Expenses$2,445,470
Net Income-$656,970
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 10, 2024
Return Version
2023v5.0
Gross Receipts
$6,699,420
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
Investments in Publicly Traded Securities$23,068,662$25,477,966▲ $2,409,304
Land, Buildings, and Equipment, Net$15,507,014$15,094,846▼ $412,168
Savings and Temporary Cash Investments$849,032$672,504▼ $176,528
Pledges and Grants Receivable$487,892$247,551▼ $240,341
Cash and Non-Interest-Bearing Accounts$39,027$63,498▲ $24,471
Prepaid Expenses and Deferred Charges$9,197$50,693▲ $41,496
Accounts Receivable$1,755$9,805▲ $8,050
Total Assets$40,055,730$41,747,651▲ $1,691,921
Other Assets Total$93,151$130,788▲ $37,637
Liabilities
Accounts Payable and Accrued Expenses$76,779$50,860▼ $25,919
Mortgage Notes Payable Secured by Investment Property$7,307$16,496▲ $9,189
Deferred Revenue$11,500$14,950▲ $3,450
Total Liabilities$95,586$82,306▼ $13,280
Net Assets / Fund Balance
Net Assets With Donor Restrictions$22,567,392$24,455,283▲ $1,887,891
Net Assets Without Donor Restrictions$17,392,752$17,210,062▼ $182,690
Total Net Assets Fund Balance$39,960,144$41,665,345▲ $1,705,201
Total Liabilities and Net Assets / Fund Balance$40,055,730$41,747,651▲ $1,691,921

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,008,860$4,590,523$17,599,383
Other Land Buildings$1,023,161$330,734$1,353,895
Land$953,920-$953,920
Equipment$108,905$254,197$363,102

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$21,827,778-▲ $2,922,750$620,007$24,006,163
2022$19,154,476$5,075,000▼ $1,700,304$609,884$21,827,778
2021$14,518,322$3,000,300▲ $2,263,612$539,961$19,154,476
2020$13,453,572$300▲ $1,494,172$350,876$14,518,322
2019$8,137,953$4,002,875▲ $1,381,263$8,324$13,453,572
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debra DealExecutive DiFT$105,881$39,792$145,673

Board Members and Trustees

NameTitle
Kerri DowdellChair
Wendy WorrellChair Rep of
Peter RogersVice Chair
Alan MogridgeTrustee
Elizabeth SalviTrustee
Jeff MoffettTrustee
Matt BartonTrustee
Meredith TheemanTrustee
Patrick TaberTrustee
Ryan ShultzTrustee
Steve SloanTrustee
Jack FrostSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$415,176
Program Service Revenue
$625,600
Investment Income
$745,877
Other Revenue
$1,847
All Other Contributions
$250,894
Change in Net Assets
$-656,970
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,243,311
Salaries, Compensation, and Employee Benefits$1,138,860
Total Fundraising Expense$144,484
Grants and Similar Amounts Paid$63,299
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$612,131$112,480$80,863$805,474
Depreciation Depletion$462,623$53,938-$516,561
Occupancy$174,960$17,657-$192,617
Current Officers, Directors, Trustees, and Key Employees$15,060$97,671$33,940$146,671
Fees for Service Investment Mgmnt Fees-$121,130-$121,130
Other Employee Benefits$50,283$52,045$6,214$108,542
Insurance$56,643$19,522-$76,165
Payroll Taxes$49,246$13,085$8,428$70,759
Grants to Domestic Individuals$63,299--$63,299
Fees for Services Accounting-$60,700-$60,700
Fees for Services Other$47,294$5,005$270$52,569
All Other Expenses$13,071$10,356$565$23,992
Conferences and Meetings$14,545$5,542$164$20,251
Information Technology$8,593$4,136$5,829$18,558
Other Expenses$9,614$83$3,197$9,697
Fees for Services Legal$2,926$6,206-$9,132
Office Expenses$730$6,533$880$8,143
Pension Plan Contributions$2,747$2,528$2,139$7,414
Advertising$4,424-$766$5,190
Travel$3,392$956$63$4,411
Total Functional Expenses$1,704,748$596,238$144,484$2,445,470
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$54,765
Fundraising Gross Income$13,200
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner/auction$177,482$13,200$28,751$-15,551
Total Events$177,482$13,200$54,765$-41,565
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
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
Executive Director
Phone
0207244036
Signed
2024-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kerri Dowdell
Formed
1997
Legal Domicile
Me
Voting Board Members
12
Independent Board Members
12
Employees
84
Volunteers
205

Preparer

Firm
Lg&h
Address
12 STILLWATER AVE STE 5, BANGOR, ME 04401
Preparer
Shawn L Charest CPA
Phone
2079904585
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.

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IRS990/Desc0OUR FLAGSHIP PROGRAM IS A TRADITIONAL MAINE OUTDOOR DAY CAMP OFFERING NINE STRUCTURED PROGRAM AREAS: ARTS & CRAFTS, ARCHERY, BOATING (CANOEING, SAILING, KAYAKING), CHALLENGE COURSE (LOW & HIGH ROPES), NATURE, OUTDOOR LIVING SKILLS, PERFORMING ARTS, SPORTS & GAMES, AND SWIMMING (INSTRUCTIONAL & RECREATIONAL). WE PROMOTE A BALANCE BETWEEN THE ACTIVE AND THE CREATIVE, WITH A STRONG EMPHASIS ON BEING OUTDOORS. WE WANT EVERY CHILD TO ENJOY BEING ACTIVE OUTDOORS, DISCOVER NEW TALENTS, LEARN SKILLS THAT WILL SERVE THEM FOR A LIFETIME, MAKE LASTING FRIENDSHIPS, AND APPRECIATE OUR BEAUTIFUL NATURAL SETTING ON MOUNT DESERT ISLAND. OUR CAMPERS COME FROM ALL KINDS OF BACKGROUNDS. 60% ARE RESIDENTS OF MDI AND OTHER HANCOCK COUNTY TOWNS; 40% ARE VISITORS FROM OTHER STATES AND ABROAD.
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IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
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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/Desc1TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2BANK & CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3STAFF RECRUITMENT
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IRS990/PensionPlanContributionsGrp/FundraisingAmt02139
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02528
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0487892
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IRS990/PrincipalOfficerNm0KERRI DOWDELL
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IRS990/ReconcilationRevenueExpnssAmt0-656970
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0CAMP BEECH CLIFF MEETS THE FACTS AND CICUMSTANCES TEST BY NORMALLY RECEIVING A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS OR THE GENERAL PUBLIC. THEY SOLICIT DONATIONS FROM THEIR WEBSITE, SPECIAL EVENTS, AND MAILINGS. THE ORGANIZATION ALSO RUNS A SUMMER CAMP AND RECEIVES SUPPORT FROM TUITION AND FEES. THE ORGANIZATION RECEIVED LARGE DONATIONS FROM ONE DONOR IN 2021 AND 2022 WHICH BROUGHT THE PUBLIC SUPPORT PERCENTAGE BELOW 33 1/3% BUT GREATER THAN 10%. THE ORGANIZATION IS WORKING ON RESTORING THE PERCENTAGE TO 33 1/3%.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0CAMP BEECH CLIFF MEETS THE FACTS AND CICUMSTANCES TEST BY NORMALLY RECEIVING A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS OR THE GENERAL PUBLIC. THEY SOLICIT DONATIONS FROM THEIR WEBSITE, SPECIAL EVENTS, AND MAILINGS. THE ORGANIZATION ALSO RUNS A SUMMER CAMP AND RECEIVES SUPPORT FROM TUITION AND FEES. THE ORGANIZATION RECEIVED LARGE DONATIONS FROM ONE DONOR IN 2021 AND 2022 WHICH BROUGHT THE PUBLIC SUPPORT PERCENTAGE BELOW 33 1/3% BUT GREATER THAN 10%. THE ORGANIZATION IS WORKING ON RESTORING THE PERCENTAGE TO 33 1/3%.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 17A
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Document Assets

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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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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

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