Civic Intelligence

Tranquillity Camp Inc.

990 • Fiscal year 2023 • EIN 13-5634525

Jan 01, 2023 to Dec 31, 2023 • Filed on May 06, 2025

170 Tranquillity RoadEarlton, NY 12058

(518) 634-7650

Siviq Scores

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

Liabilities / Assets

50th percentile

0.06x

Higher debt load relative to assets than 50% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.15x

Higher debt load relative to revenue than 60% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

13th percentile

-26%

Higher net margin than 13% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

44th percentile

$35,000

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

15th percentile

-8.5%

Faster asset growth than 15% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,296,934

Down $307,515 (-8.5%) from 2022

Net Assets

Down

$3,089,325

Down $320,654 (-9.4%) from 2022

Liabilities

Up

$207,609

Up $13,139 (+6.8%) from 2022

Revenue

Up

$1,346,792

Up $163,126 (+14%) from 2022

Expenses

Up

$1,700,389

Up $207,098 (+14%) from 2022

Net Income

Down

-$353,597

Down $43,972 (-14%) from 2022

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,548,209Liabilities 2010: $11,314Net Assets 2010: $3,536,8952010Assets 2011: $3,734,239Liabilities 2011: $3,129Net Assets 2011: $3,731,1102011Assets 2012: $3,717,198Liabilities 2012: $3,496Net Assets 2012: $3,713,7022012Assets 2013: $3,615,193Liabilities 2013: $0Net Assets 2013: $3,615,1932013Assets 2014: $3,492,980Liabilities 2014: $0Net Assets 2014: $3,492,9802014Assets 2015: $3,402,763Liabilities 2015: $0Net Assets 2015: $3,402,7632015Assets 2016: $3,565,631Liabilities 2016: $0Net Assets 2016: $3,565,6312016Assets 2017: $3,730,825Liabilities 2017: $0Net Assets 2017: $3,730,8252017Assets 2018: $3,944,244Liabilities 2018: $0Net Assets 2018: $3,944,2442018Assets 2019: $4,251,147Liabilities 2019: $0Net Assets 2019: $4,251,1472019Assets 2020: $3,786,379Liabilities 2020: $149,900Net Assets 2020: $3,636,4792020Assets 2021: $3,962,039Liabilities 2021: $149,900Net Assets 2021: $3,812,1392021Assets 2022: $3,604,449Liabilities 2022: $194,470Net Assets 2022: $3,409,9792022Assets 2023: $3,296,934Liabilities 2023: $207,609Net Assets 2023: $3,089,3252023Assets 2024: $2,868,046Liabilities 2024: $239,227Net Assets 2024: $2,628,8192024

Highlighted filing

2023

Assets$3,296,934
Liabilities$207,609
Net Assets$3,089,325

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,082,0512010Expenses 2011: $1,114,2312011Expenses 2012: $1,100,2952012Revenue 2013: $974,713Expenses 2013: $1,067,585Net Income 2013: -$92,8722013Revenue 2014: $997,735Expenses 2014: $1,133,623Net Income 2014: -$135,8882014Revenue 2015: $1,044,986Expenses 2015: $1,100,940Net Income 2015: -$55,9542015Revenue 2016: $1,318,613Expenses 2016: $1,184,089Net Income 2016: $134,5242016Revenue 2017: $1,494,930Expenses 2017: $1,240,319Net Income 2017: $254,6112017Revenue 2018: $1,571,292Expenses 2018: $1,320,665Net Income 2018: $250,6272018Revenue 2019: $1,603,965Expenses 2019: $1,347,198Net Income 2019: $256,7672019Revenue 2020: $281,804Expenses 2020: $920,359Net Income 2020: -$638,5552020Revenue 2021: $1,508,373Expenses 2021: $1,386,727Net Income 2021: $121,6462021Revenue 2022: $1,183,666Expenses 2022: $1,493,291Net Income 2022: -$309,6252022Revenue 2023: $1,346,792Expenses 2023: $1,700,389Net Income 2023: -$353,5972023Revenue 2024: $1,401,668Expenses 2024: $1,851,298Net Income 2024: -$449,6302024

Highlighted filing

2023

Revenue$1,346,792
Expenses$1,700,389
Net Income-$353,597
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$1,346,792
Mission and Program Overview

Mission

NONE

To provide quality summer recreation to deserving children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,696,470$2,643,768▼ $52,702
Investments in Publicly Traded Securities$441,425$554,994▲ $113,569
Savings and Temporary Cash Investments$460,608$90,939▼ $369,669
Prepaid Expenses and Deferred Charges$4,346$5,720▲ $1,374
Accounts Receivable$1,600--
Cash and Non-Interest-Bearing Accounts-$1,513-
Total Assets$3,604,449$3,296,934▼ $307,515
Liabilities
Other Liabilities$149,900$166,958▲ $17,058
Accounts Payable and Accrued Expenses$14,922$32,151▲ $17,229
Deferred Revenue$29,648$8,500▼ $21,148
Total Liabilities$194,470$207,609▲ $13,139
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,409,979$3,054,892▼ $355,087
Net Assets With Donor Restrictions-$34,433-
Total Net Assets Fund Balance$3,409,979$3,089,325▼ $320,654
Total Liabilities and Net Assets / Fund Balance$3,604,449$3,296,934▼ $307,515

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,087,530$3,291,470$5,379,000
Equipment$475,268$928,364$1,403,632
Land$80,970-$80,970
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ira AltmanDirector$35,000$35,000
Cheryl JanerSecretary$7,000$7,000

Board Members and Trustees

NameTitle
Richard LawrencePresident & Assistant Trea
Eric KesslerVice President
Cary SpiegelVice President/director
Daniel CohnDirector
Gail WolfeDirector
Harold WeinmanDirector
Michael SchwartzDirector
Roberta KoenigsbergDirector
Robin DiamantDirector
Stacy BudkofskyExecutive Director
Michael MenisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$477,218
Program Service Revenue
$839,307
Investment Income
$18,768
Other Revenue
$11,499
All Other Contributions
$477,218
Change in Net Assets
$-353,597

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,346,792
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$43,606
Total Revenue per Audited Statements
$1,390,398
Total Revenue per Form 990
$1,346,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,139,335
Salaries, Compensation, and Employee Benefits$556,854
Total Fundraising Expense$26,585
Grants and Similar Amounts Paid$4,200
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$358,812$100,468$19,137$478,417
Insurance$198,232$28,515$3,220$229,967
Depreciation Depletion$166,502--$166,502
Fees for Services Other$40,749$40,551-$81,300
Travel$65,700$3,810-$69,510
Occupancy$53,541--$53,541
All Other Expenses$30,234$13,181$1,091$44,506
Current Officers, Directors, Trustees, and Key Employees$31,500$8,820$1,680$42,000
Advertising-$38,221-$38,221
Payroll Taxes$27,328$7,652$1,457$36,437
Other Expenses$30,514$5,085-$30,514
Fees for Services Accounting-$18,843-$18,843
Conferences and Meetings$6,206--$6,206
Grants to Domestic Individuals$4,200--$4,200
Interest-$4,125-$4,125
Office Expenses-$3,083-$3,083
Fees for Services Legal-$1,225-$1,225
Total Functional Expenses$1,400,225$273,579$26,585$1,700,389

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,700,389
Total Expenses per Audited Statements$1,700,389
Total Expenses per Form 990$1,700,389
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$149,900
Payroll Payable$9,321
Accrued Interest$7,737
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
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, Section A, Line 2

There are four directors that have a family relationship with other directors

Form 990, Part VI, Section A, Line 8B

The organization contemporaneously documented the meetings held or written actions undertaken by the governing body

Form 990, Part VI, Section B, Line 11B

Management provides the board of directors with a draft of form 990 for approval before filing.

Form 990, Part VI, Section B, Line 12C

The organization adopted a conflict of interest policy in march of 2016. All board members and key employees are required on an annual basis to divulge any conflicts of interest with the board. The organization on a regular basis will consistently monitor and enforce compliance with the policy.

Form 990, Part VI, Section B, Line 15

The board reviews and authorizes compensation for executive officers and key employees.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available on another website - www.guidestar.com. These documents can also be made available at its location during camp hours when the request is made with advance notice.

Filing and Contact Details

Filer

Filer Name
Tranquillity Camp Inc
EIN
13-5634525
Phone
5186347650
Address
170 TRANQUILLITY ROAD, EARLTON, NY 12058

Signing Officer

Name
Stacy Budkofsky
Title
Executive Director
Phone
5186347650
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Lawrence
Formed
1954
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
10
Employees
82
Volunteers
12

Preparer

Firm
Uhy Advisors Northeast Inc
Address
45 FIVE MILE WOODS ROAD SUITE 1, CATSKILL, NY 12414
Preparer
Bradley Cummings
Phone
5189434502
Supplemental Narrative

Additional Explanations

Amended Return

An amended return is being prepared to add reportable compensation to board members cheryl janer and ira altman on part vii. Stacy budkofsky was updated to be the executive director

Financial Statement Notes

PART X, LINE 2:

The organization has evaluated any uncertain tax positions and related income tax contingencies and determined uncertain positions, if any, are not material to the financial statements, according to fasb asc 740-10. Penalties and interest assessed by income taxing authorities are included in operating expenses, if incurred. None of the organization's tax returns are currently under examination.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & ASSISTANT TREA
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT/DIRECTOR
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IRS990/ProfessionalFundraisingInd00
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IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.87$0.24$2.63$1.40$1.85$0.45
2023Detailed filing. Detailed filing data is available for this year.$3.30$0.21$3.09$1.35$1.70$0.35
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.60$0.19$3.41$1.18$1.49$0.31
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.96$0.15$3.81$1.51$1.39$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.15$3.64$0.28$0.92$0.64
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.25$0.00$4.25$1.60$1.35$0.26
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.94$0.00$3.94$1.57$1.32$0.25
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.73$1.49$1.24$0.25
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$0.00$3.57$1.32$1.18$0.13
2015Detailed filing. Detailed filing data is available for this year.$3.40$0.00$3.40$1.04$1.10$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.49$0.00$3.49$1.00$1.13$0.14
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.00$3.62$0.97$1.07$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.00$3.71$1.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.00$3.73$1.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$0.01$3.54$1.08
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)3 • $1M-$5M nonprofits