Civic Intelligence

Camp Courant Incorporated

990 • Fiscal year 2014 • EIN 06-1018155

Oct 01, 2013 to Sep 30, 2014 • Filed on Feb 11, 2015

Organization ProfileWWW.CAMPCOURANT.ORG
285 Broad StreetFarmington, CT 06115

(860) 241-6320

Siviq Scores

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

Liabilities / Assets

35th percentile

0.03x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

43rd percentile

0.08x

Higher debt load relative to revenue than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

43rd percentile

0.7%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

70th percentile

$99,546

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

63rd percentile

6.2%

Faster asset growth than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

78th percentile

25%

Faster revenue growth than 78% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets35th percentile

Assets

Up

$2,819,544

Up $165,369 (+6.2%) from 2013

Net Assets

Up

$2,722,113

Up $116,757 (+4.5%) from 2013

Liabilities

Up

$97,431

Up $48,612 (+100%) from 2013

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin43rd percentile

Revenue

Up

$1,249,596

Up $246,492 (+25%) from 2013

Expenses

Up

$1,241,251

Up $148,992 (+14%) from 2013

Net Income

Up

$8,345

Up $97,500 (+109%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

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

$10M$5.0M$0Assets 2010: $2,702,090Liabilities 2010: $11,418Net Assets 2010: $2,690,6722010Assets 2011: $2,721,407Liabilities 2011: $36,602Net Assets 2011: $2,684,8052011Assets 2012: $2,714,953Liabilities 2012: $24,418Net Assets 2012: $2,690,5352012Assets 2013: $2,654,175Liabilities 2013: $48,819Net Assets 2013: $2,605,3562013Assets 2014: $2,819,544Liabilities 2014: $97,431Net Assets 2014: $2,722,1132014Assets 2015: $2,743,248Liabilities 2015: $122,395Net Assets 2015: $2,620,8532015Assets 2016: $3,799,956Liabilities 2016: $199,103Net Assets 2016: $3,600,8532016Assets 2017: $7,777,953Liabilities 2017: $182,412Net Assets 2017: $7,595,5412017Assets 2018: $7,777,017Liabilities 2018: $142,469Net Assets 2018: $7,634,5482018Assets 2019: $7,558,388Liabilities 2019: $58,205Net Assets 2019: $7,500,1832019Assets 2020: $8,232,336Liabilities 2020: $20,081Net Assets 2020: $8,212,2552020Assets 2021: $8,513,995Liabilities 2021: $36,852Net Assets 2021: $8,477,1432021Assets 2022: $7,436,296Liabilities 2022: $91,751Net Assets 2022: $7,344,5452022Assets 2023: $7,789,677Liabilities 2023: $220,013Net Assets 2023: $7,569,6642023Assets 2024: $7,913,151Liabilities 2024: $232,355Net Assets 2024: $7,680,7962024

Highlighted filing

2014

Assets$2,819,544
Liabilities$97,431
Net Assets$2,722,113
Open 2014 Filing

Operations Trend

Revenue Growth78th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $794,8732010Revenue 2011: $894,275Expenses 2011: $903,761Net Income 2011: -$9,4862011Expenses 2012: $935,6682012Revenue 2013: $1,003,104Expenses 2013: $1,092,259Net Income 2013: -$89,1552013Revenue 2014: $1,249,596Expenses 2014: $1,241,251Net Income 2014: $8,3452014Revenue 2015: $1,049,261Expenses 2015: $1,232,099Net Income 2015: -$182,8382015Revenue 2016: $2,047,464Expenses 2016: $1,117,551Net Income 2016: $929,9132016Revenue 2017: $1,166,787Expenses 2017: $1,163,622Net Income 2017: $3,1652017Revenue 2018: $1,163,726Expenses 2018: $1,233,524Net Income 2018: -$69,7982018Revenue 2019: $1,168,463Expenses 2019: $1,334,796Net Income 2019: -$166,3332019Revenue 2020: $1,112,586Expenses 2020: $841,403Net Income 2020: $271,1832020Revenue 2021: $1,129,062Expenses 2021: $1,327,208Net Income 2021: -$198,1462021Revenue 2022: $1,670,380Expenses 2022: $1,772,128Net Income 2022: -$101,7482022Revenue 2023: $1,460,344Expenses 2023: $2,018,945Net Income 2023: -$558,6012023Revenue 2024: $1,799,078Expenses 2024: $1,882,112Net Income 2024: -$83,0342024

Highlighted filing

2014

Revenue$1,249,596
Expenses$1,241,251
Net Income$8,345
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Feb 11, 2015
Return Version
2013v4.0
Gross Receipts
$1,310,247
Mission and Program Overview

Mission

Providing a camp/youth development experience for city children.

Camp courant provides a free summer camp experience for hartford children that promotes positive youth development and healthy lifestyle choices through active learning and fun activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,191,765$2,110,638▼ $81,127
Investments Other Securities$221,843$290,898▲ $69,055
Pledges and Grants Receivable$126,850$249,741▲ $122,891
Cash and Non-Interest-Bearing Accounts$105,348$164,878▲ $59,530
Total Assets$2,654,175$2,819,544▲ $165,369
Other Assets Total$8,369$3,389▼ $4,980
Liabilities
Accounts Payable and Accrued Expenses$45,399$87,063▲ $41,664
Other Liabilities$3,420$10,368▲ $6,948
Deferred Revenue$0$0→ $0
Total Liabilities$48,819$97,431▲ $48,612
Net Assets / Fund Balance
Unrestricted Net Assets$2,593,256$2,544,543▼ $48,713
Temporarily Rstr Net Assets$12,100$177,570▲ $165,470
Total Net Assets Fund Balance$2,605,356$2,722,113▲ $116,757
Total Liabilities and Net Assets / Fund Balance$2,654,175$2,819,544▲ $165,369

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,013,625$1,159,547$3,173,172
Equipment$97,013$257,162$354,175
Other Land Buildings$0$315,417$315,417
Other Securities$290,898--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$1,863,166---$1,937,861
2012$1,679,288---$1,863,166
2011$1,501,962---$1,679,288
2010$1,574,895---$1,501,962
2009$1,513,910---$1,574,895
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joshua ReeseExecutive DirectorFT$97,146$2,400$99,546

Board Members and Trustees

NameTitle
Charles LenoreChairman
Eugene a Sheehan IiiChairman
Joseph J Arcata IiiVice Chairman
Ana Valentin-jacksonDirector
Andrea NicoliDirector
Antoinette SmithDirector
Brittany HamiltonDirector
Chris GeigerDirector
Claire PryorDirector
Daniel MooreDirector
Gabriel J JiranDirector
George Reider JrDirector
Hector RiveraDirector
Jason RuimermanDirector
Jennifer LueckDirector
Jerry BellizziDirector
Joel FreedmanDirector
John KinneyDirector
Julio a ConcepcionDirector
Kathleen Murphy EsqDirector
Kenneth J DelisaDirector
Kevin EhrlichDirector
Mark LukasDirector
Nancy FitzgibbonDirector
Nancy MeyerDirector
Natalie PattersonDirector
Richard BrownDirector
Richard RosenthalDirector
Robert GrubkaDirector
Robin K BarrettDirector
Ron VernierDirector
Sarah LombardDirector
Scott SebastianDirector
Steve BonafonteDirector
Thomas AnischikDirector
Harry ImSecretary
Kurt EricksonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$811,888
Program Service Revenue
$72,880
Investment Income
$84,359
Other Revenue
$280,469
All Other Contributions
$771,888
Change in Net Assets
$8,345

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table3$48,498Cost of Donated Prop
Other Non Cash Contri Table2$37,000Cost of Donated Prop
Other Non Cash Contri Table3$23,738Cost of Donated Prop
Other Non Cash Contri Table5$16,878Cost of Donated Prop
Other Non Cash Contri Table2$12,500Cost of Donated Prop
Total Noncash Contributions15$138,614-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,249,596
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$60,651
Total Revenue per Audited Statements
$1,310,247
Total Revenue per Form 990
$1,249,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$658,119
Other Expenses$583,132
Total Fundraising Expense$198,849
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$470,477-$102,547$573,024
Depreciation Depletion$106,927--$106,927
Travel$75,150-$12,012$87,162
Office Expenses$39,959-$15,416$55,375
Advertising--$48,498$48,498
Insurance$47,701--$47,701
Payroll Taxes$43,798-$3,297$47,095
Fees for Services Other$37,490-$2,562$40,052
Other Employee Benefits$35,340-$2,660$38,000
Other Expenses$19,600-$5,131$19,600
Occupancy-$6,000$6,000$12,000
Fees for Services Accounting$9,828-$672$10,500
Information Technology$3,266--$3,266
Fees for Services Legal$790-$54$844
Total Functional Expenses$1,036,402$6,000$198,849$1,241,251

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,301,902
Expenses per Audited Statements$1,241,251
Total Expenses per Form 990$1,241,251
Expenses Not Reported on Form 990$60,651
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$341,120
Fundraising Direct Expenses$60,651
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$229,344$229,344$48,478$180,866
Event 2$12,355$12,355$738$11,617
Total Events$341,120$341,120$60,651$280,469
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
Amanda ReeseSpouse of Executive DirectorCompensated Spouse for ServicesNo$7,041
Rich RosenthalBoard MemberCompensated Board Member for ServicesNo$6,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$7,368
Line of Credit$3,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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, Section B, Line 11

“A copy of form 990 was provided to the organization's governing body for review before it was filed.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

EIN
06-1018155
Phone
8602416320

Signing Officer

Name
Kurt Erickson
Title
Treasurer
Phone
8602413910
Signed
2015-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kurt Erickson
Formed
1894
Legal Domicile
Ct
Voting Board Members
37
Independent Board Members
37
Employees
91
Volunteers
300

Preparer

Preparer
Edward G Sullivan
Phone
8605223111
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Capital contribution 99,440.”

Part XII, Line 2C

“The camp's finance committee assumes responsibility for the oversight of the audit.”

Financial Statement Notes

PART X, LINE 2:

“The camp continually evaluates expiring statutes of limitations, proposed settlements, changes to tax law and new authoritative rulings to determine if the camp has any uncertain tax positions. As of september 30, 2014, the camp does not believe it is exposed to any uncertain tax positions. As of september 30, 2014, the camp's tax returns for the years 2010 through 2012 remain open to possible inspection by the irs, with 2013's return to be filed in 2015.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Special events expense 60,651.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special events expense 60,651.”

Raw XML AppendixShowing 400 of 713 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0CAMP COURANT PROVIDES A FREE SUMMER CAMP EXPERIENCE FOR HARTFORD CHILDREN THAT PROMOTES POSITIVE YOUTH DEVELOPMENT AND HEALTHY LIFESTYLE CHOICES THROUGH ACTIVE LEARNING AND FUN ACTIVITIES.
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IRS990/Desc0CAMP COURANT PROVIDES A DAY CAMP FOR UP TO 1,000 HARTFORD CHILDREN AGES 5-12. THE PROGRAM HELPS CHILDREN TO DEVELOP POSITIVE RELATIONSHIPS, LEARN AND HAVE FUN. TRANSPORTATION, HEALTH CARE, NUTRITIOUS MEALS AND SPECIAL PROGRAMS SUPPLEMENT THE RECREATIONAL ACTIVITIES PROVIDED DAILY. A COMPUTER LAB AND EARLY LEARNING PROGRAM ARE AVAILABLE ON SITE AND OTHER EDUCATIONAL AND CULTURAL OPPORTUNITIES ARE PROVIDED TO THE CAMPERS THROUGHOUT THE SEASON. THE CAMP EMPLOYS ROUGHLY 60 COUNSELORS AND OTHER PERSONNEL STAFF MEMBERS TO PROVIDE SUPERVISION AND GUIDANCE TO THE PROGRAM.
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IRS990/Form990PartVIISectionAGrp/PersonNm23CLAIRE PRYOR
IRS990/Form990PartVIISectionAGrp/PersonNm24GEORGE REIDER JR
IRS990/Form990PartVIISectionAGrp/PersonNm25HECTOR RIVERA
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IRS990/Form990PartVIISectionAGrp/PersonNm30ANA VALENTIN-JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm31RON VERNIER
IRS990/Form990PartVIISectionAGrp/PersonNm32JOSHUA REESE
IRS990/Form990PartVIISectionAGrp/PersonNm33KURT ERICKSON
IRS990/Form990PartVIISectionAGrp/PersonNm34JOSEPH J ARCATA III
IRS990/Form990PartVIISectionAGrp/PersonNm35HARRY IM
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt280
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt34VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt35SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt36CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt37CHAIRMAN
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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,819,544
Liabilities
$97,431
Net assets
$2,722,113
Revenue
$1,249,596
Expenses
$1,241,251
Net income
$8,345
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.91$0.23$7.68$1.80$1.88$0.08
2023Detailed filing. Detailed filing data is available for this year.$7.79$0.22$7.57$1.46$2.02$0.56
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.44$0.09$7.34$1.67$1.77$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.51$0.04$8.48$1.13$1.33$0.20
2020Detailed filing. Detailed filing data is available for this year.$8.23$0.02$8.21$1.11$0.84$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.56$0.06$7.50$1.17$1.33$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.78$0.14$7.63$1.16$1.23$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.78$0.18$7.60$1.17$1.16$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.80$0.20$3.60$2.05$1.12$0.93
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.12$2.62$1.05$1.23$0.18
2014Detailed filing. Detailed filing data is available for this year.$2.82$0.10$2.72$1.25$1.24$0.01
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.65$0.05$2.61$1.00$1.09$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.02$2.69$0.94
2011Summary only. Only limited summary data is available for this year.$2.72$0.04$2.68$0.89$0.90$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$0.01$2.69$0.79
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $1M-$5M nonprofits