Civic Intelligence

John & Anna Newton Porter

EIN 02-6034452 • 501(c)3 • Alton, NH

Profile

Operation of childrens summer camp

PO Box 35Alton, NH 03809

www.kabeyun.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.05x

Higher debt load relative to assets than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.14x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

13th percentile

-21%

Faster revenue growth than 13% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,986,710

Up $672,580 (+11%) from 2023

Liabilities

Up

$339,785

Up $90,624 (+36%) from 2023

Net Assets

Up

$6,646,925

Up $581,956 (+9.6%) from 2023

Revenue

Down

$2,416,178

Down $660,729 (-21%) from 2023

Expenses

Up

$1,796,899

Up $268,139 (+18%) from 2023

Net Income

Down

$619,279

Down $928,868 (-60%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,511,182Liabilities 2010: $223,076Net Assets 2010: $2,288,1062010Assets 2011: $2,438,379Liabilities 2011: $76,092Net Assets 2011: $2,362,2872011Assets 2012: $2,741,491Liabilities 2012: $52,865Net Assets 2012: $2,688,6262012Assets 2013: $2,998,939Liabilities 2013: $84,167Net Assets 2013: $2,914,7722013Assets 2014: $3,113,205Liabilities 2014: $97,627Net Assets 2014: $3,015,5782014Assets 2015: $3,047,970Liabilities 2015: $80,455Net Assets 2015: $2,967,5152015Assets 2016: $3,299,779Liabilities 2016: $83,235Net Assets 2016: $3,216,5442016Assets 2017: $3,687,492Liabilities 2017: $76,603Net Assets 2017: $3,610,8892017Assets 2018: $3,529,056Liabilities 2018: $92,276Net Assets 2018: $3,436,7802018Assets 2019: $4,018,785Liabilities 2019: $75,527Net Assets 2019: $3,943,2582019Assets 2020: $4,462,874Liabilities 2020: $159,218Net Assets 2020: $4,303,6562020Assets 2021: $5,029,846Liabilities 2021: $201,335Net Assets 2021: $4,828,5112021Assets 2022: $4,419,735Liabilities 2022: $187,916Net Assets 2022: $4,231,8192022Assets 2023: $6,314,130Liabilities 2023: $249,161Net Assets 2023: $6,064,9692023Assets 2024: $6,986,710Liabilities 2024: $339,785Net Assets 2024: $6,646,9252024

Highlighted filing

2024

Assets$6,986,710
Liabilities$339,785
Net Assets$6,646,925

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,194,017Expenses 2010: $1,215,475Net Income 2010: -$21,4582010Revenue 2011: $1,149,938Expenses 2011: $1,022,856Net Income 2011: $127,0822011Revenue 2012: $1,215,376Expenses 2012: $1,037,178Net Income 2012: $178,1982012Revenue 2013: $1,297,681Expenses 2013: $1,176,685Net Income 2013: $120,9962013Revenue 2014: $1,231,021Expenses 2014: $1,179,375Net Income 2014: $51,6462014Revenue 2015: $1,185,260Expenses 2015: $1,124,783Net Income 2015: $60,4772015Revenue 2016: $1,347,244Expenses 2016: $1,163,320Net Income 2016: $183,9242016Revenue 2017: $1,291,352Expenses 2017: $1,158,254Net Income 2017: $133,0982017Revenue 2018: $1,255,100Expenses 2018: $1,141,722Net Income 2018: $113,3782018Revenue 2019: $1,370,079Expenses 2019: $1,212,498Net Income 2019: $157,5812019Revenue 2020: $824,190Expenses 2020: $685,965Net Income 2020: $138,2252020Revenue 2021: $1,825,472Expenses 2021: $1,517,025Net Income 2021: $308,4472021Revenue 2022: $1,657,764Expenses 2022: $1,528,453Net Income 2022: $129,3112022Revenue 2023: $3,076,907Expenses 2023: $1,528,760Net Income 2023: $1,548,1472023Revenue 2024: $2,416,178Expenses 2024: $1,796,899Net Income 2024: $619,2792024

Highlighted filing

2024

Revenue$2,416,178
Expenses$1,796,899
Net Income$619,279

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.99$0.34$6.65$2.42$1.80$0.62
2023Detailed filing. Detailed filing data is available for this year.$6.31$0.25$6.06$3.08$1.53$1.55
2022Detailed filing. Detailed filing data is available for this year.$4.42$0.19$4.23$1.66$1.53$0.13
2021Detailed filing. Detailed filing data is available for this year.$5.03$0.20$4.83$1.83$1.52$0.31
2020Detailed filing. Detailed filing data is available for this year.$4.46$0.16$4.30$0.82$0.69$0.14
2019Summary only. Only limited summary data is available for this year.$4.02$0.08$3.94$1.37$1.21$0.16
2018Summary only. Only limited summary data is available for this year.$3.53$0.09$3.44$1.26$1.14$0.11
2017Summary only. Only limited summary data is available for this year.$3.69$0.08$3.61$1.29$1.16$0.13
2016Summary only. Only limited summary data is available for this year.$3.30$0.08$3.22$1.35$1.16$0.18
2015Summary only. Only limited summary data is available for this year.$3.05$0.08$2.97$1.19$1.12$0.06
2014Summary only. Only limited summary data is available for this year.$3.11$0.10$3.02$1.23$1.18$0.05
2013Summary only. Only limited summary data is available for this year.$3.00$0.08$2.91$1.30$1.18$0.12
2012Summary only. Only limited summary data is available for this year.$2.74$0.05$2.69$1.22$1.04$0.18
2011Summary only. Only limited summary data is available for this year.$2.44$0.08$2.36$1.15$1.02$0.13
2010Summary only. Only limited summary data is available for this year.$2.51$0.22$2.29$1.19$1.22$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.0
Gross Receipts
$3,032,786
Mission and Program Overview

Mission

Operation of children's summer camp

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,427,677$4,964,527▲ $1,536,850
Land, Buildings, and Equipment, Net$932,060$895,865▼ $36,195
Cash and Non-Interest-Bearing Accounts$356,045$491,497▲ $135,452
Savings and Temporary Cash Investments$936,819$285,831▼ $650,988
Pledges and Grants Receivable$534,984$256,341▼ $278,643
Accounts Receivable$7,274$9,013▲ $1,739
Prepaid Expenses and Deferred Charges$9,290$50▼ $9,240
Total Assets$6,314,130$6,986,710▲ $672,580
Other Assets Total$109,981$83,586▼ $26,395
Liabilities
Deferred Revenue$69,398$132,293▲ $62,895
Accounts Payable and Accrued Expenses$68,019$120,921▲ $52,902
Other Liabilities$111,744$86,571▼ $25,173
Total Liabilities$249,161$339,785▲ $90,624
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,730,443$5,495,948▲ $765,505
Net Assets With Donor Restrictions$1,334,526$1,150,977▼ $183,549
Total Net Assets Fund Balance$6,064,969$6,646,925▲ $581,956
Total Liabilities and Net Assets / Fund Balance$6,314,130$6,986,710▲ $672,580

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$655,440$746,311$1,401,751
Equipment$86,251$622,995$709,246
Leasehold Improvements$138,527$239,450$377,977
Land$15,647-$15,647

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$3,427,677$1,195,068▲ $361,782-$4,964,527
2023$2,759,022$262,357▲ $426,298-$3,427,677
2022$3,361,157$3,024▼ $585,159-$2,759,022
2021$2,960,831$10,865▲ $409,461-$3,361,157
2020$2,588,129$9,032▲ $363,670-$2,960,831
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ken RobbinsDirectorFT$141,563$27,356$168,919
Willam C FrenchTreasurer/ca-$7,968-$7,968
Douglas LathamChairman/CAM-$2,118-$2,118

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$458,024
Program Service Revenue
$1,542,427
Investment Income
$415,727
Other Revenue
$0
All Other Contributions
$458,024
Change in Net Assets
$619,279

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,416,178
Revenue Not Reported on Form 990
$-37,323
Total Revenue per Audited Statements
$2,378,855
Total Revenue per Form 990
$2,416,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$986,258
Salaries, Compensation, and Employee Benefits$743,555
Grants and Similar Amounts Paid$67,086
Total Fundraising Expense$39,967
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$509,991--$509,991
Current Officers, Directors, Trustees, and Key Employees$19,009$159,996-$179,005
All Other Expenses$152,346-$14,902$167,248
Insurance$113,803--$113,803
Depreciation Depletion$96,995--$96,995
Fees for Services Legal-$82,065-$82,065
Occupancy$80,109--$80,109
Grants to Domestic Individuals$67,086--$67,086
Payroll Taxes$40,455$10,826-$51,281
Other Expenses$45,653--$45,653
Advertising$9,814-$20,504$30,318
Office Expenses$15,103-$4,561$19,664
Fees for Services Accounting-$14,598-$14,598
Interest$3,951--$3,951
Pension Plan Contributions$3,278--$3,278
Fees for Services Other-$180-$180
Total Functional Expenses$1,489,267$267,665$39,967$1,796,899

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,796,899
Total Expenses per Audited Statements$1,796,899
Total Expenses per Form 990$1,796,899
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Laura RemingtonSpouse of TteeAssociate DirectorNo$55,127
Mark RobbinsSibling of EdChefNo$22,260
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Financing Lease Liability$86,571
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
Yes
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
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, Page 6, Part VI, Line 11B

Tax return is approved at a meeting of the board of trustees.

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

The president with the assistance of legal counsel monitors and enforces compliance with conflict of interest policy.

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

Yearly compensation is reviewed by the excutive committee. The committee looks at comparable salaries and studies of pay rates.

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

Key employee compensation is reviewed and approved by the board.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
John & Anna Newton Porter
EIN
02-6034452
Phone
6038753060
Address
PO BOX 35, ALTON, NH 03809

Signing Officer

Name
Ken Robbins
Title
Director
Phone
6038753060
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Robbins
Formed
1973
Legal Domicile
Nh
Voting Board Members
13
Independent Board Members
13
Employees
65

Preparer

Firm
Paolilli Jarek Hession & Pare LLC
Address
62 STARK STREET, MANCHESTER, NH 03101-1970
Preparer
Cheryl L Little CPA
Phone
6036695477
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

To support tuition assistance, for extraordinary operating expenses, and for capital projects where retained earnings are not sufficient to necessary repairs or improvements.

Schedule D, Page 3, Part X

The foundation is exempt from federal income taxes under section 501(c)(3) of the the internal revenue code, except on net income derived from unrelated business activities. The foundation did not have a tax liability on unrelated business activity for the years ended december 31, 2024 and 2023. In addition, the foundation has been determined not to be a private foundation by the internal revenue service within the meaning of section 509(a) of the code. The income tax filings for the tax years before 2020 are no longer subject to examination by federal and state taxing authorities.

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