Civic Intelligence

Child Evangelism of Western New

990 • Fiscal year 2020 • EIN 16-0835951

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 22, 2021

Organization Profilelongviewcamp.org
1976 Genesee RoadArcade, NY 14009

(585) 689-4520

Siviq Scores

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

Liabilities / Assets

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2020 filings • NTEE X • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

52nd percentile

0.04x

Higher debt load relative to revenue than 52% of similar nonprofits.

2020 filings • NTEE X • $500k-$1M nonprofits • Source year 2020

Net Margin

84th percentile

48%

Higher net margin than 84% of similar nonprofits.

2020 filings • NTEE X • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

69th percentile

$17,716

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2020 filings • NTEE X • $500k-$1M nonprofits • Source year 2020

Asset Growth

59th percentile

15%

Faster asset growth than 59% of similar nonprofits.

2020 filings • NTEE X • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

2020 filings • NTEE X • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$940,039

Up $121,967 (+15%) from 2019

Net Assets

Up

$931,037

Up $118,976 (+15%) from 2019

Liabilities

Up

$9,002

Up $2,991 (+50%) from 2019

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin84th percentile

Revenue

Up

$249,710

Up $34,396 (+16%) from 2019

Expenses

Up

$130,948

Up $9,314 (+7.7%) from 2019

Net Income

Up

$118,762

Up $25,082 (+27%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$1.5M$1.0M$500K$0Assets 2016: $519,511Liabilities 2016: $0Net Assets 2016: $519,5112016Assets 2017: $527,874Liabilities 2017: $9,952Net Assets 2017: $517,9222017Assets 2018: $729,196Liabilities 2018: $5,221Net Assets 2018: $723,9752018Assets 2019: $818,072Liabilities 2019: $6,011Net Assets 2019: $812,0612019Assets 2020: $940,039Liabilities 2020: $9,002Net Assets 2020: $931,0372020Assets 2021: $1,106,204Liabilities 2021: $8,637Net Assets 2021: $1,097,5672021Assets 2022: $1,197,951Liabilities 2022: $2,665Net Assets 2022: $1,195,2862022Assets 2023: $1,175,854Liabilities 2023: $1,145Net Assets 2023: $1,174,7092023Assets 2024: $1,188,064Liabilities 2024: $435Net Assets 2024: $1,187,6292024

Highlighted filing

2020

Assets$940,039
Liabilities$9,002
Net Assets$931,037
Open 2020 Filing

Operations Trend

Revenue Growth69th percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2016: $95,694Expenses 2016: $42,505Net Income 2016: $53,1892016Revenue 2017: $59,469Expenses 2017: $61,058Net Income 2017: -$1,5892017Revenue 2018: $298,536Expenses 2018: $92,133Net Income 2018: $206,4032018Revenue 2019: $215,314Expenses 2019: $121,634Net Income 2019: $93,6802019Revenue 2020: $249,710Expenses 2020: $130,948Net Income 2020: $118,7622020Revenue 2021: $316,397Expenses 2021: $148,458Net Income 2021: $167,9392021Revenue 2022: $263,496Expenses 2022: $163,546Net Income 2022: $99,9502022Revenue 2023: $161,442Expenses 2023: $182,019Net Income 2023: -$20,5772023Revenue 2024: $223,864Expenses 2024: $210,944Net Income 2024: $12,9202024

Highlighted filing

2020

Revenue$249,710
Expenses$130,948
Net Income$118,762
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 22, 2021
Return Version
2020v4.0
Gross Receipts
$249,710
Mission and Program Overview

Mission

Longview is a home missions ministry using the unique aspects of the camping ministry to reach young people for the Lord Jesus Christ, strengthen families, and serve local churches.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$726,306$873,449▲ $147,143
Rtn Earn Endowment Incm Other Fnds$723,885$812,275▲ $88,390
Pd in Cap Srpls Land Bldg Eqp Fund$88,390$118,762▲ $30,372
Cash and Non-Interest-Bearing Accounts$88,961$59,732▼ $29,229
Savings and Temporary Cash Investments$2,805$6,858▲ $4,053
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets-$0-
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$818,072$940,039▲ $121,967
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$4,168$7,048▲ $2,880
Other Liabilities$1,629$1,954▲ $325
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$5,797$9,002▲ $3,205
Net Assets / Fund Balance
Total Net Assets Fund Balance$812,275$931,037▲ $118,762
Total Liabilities and Net Assets / Fund Balance$818,072$940,039▲ $121,967

Asset Categories

AssetBook ValueDepreciationBasis
Land$471,809-$471,809
Buildings$253,207$33,860$287,067
Other Land Buildings$142,596$4,455$147,051
Equipment$5,837$2,949$8,786
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Stephen PendellTreasurerFT$17,716$17,716

Board Members and Trustees

NameTitle
Walt BrockPresident
Dana ClineVice President
Andrew PustTrustee
Doug SextonTrustee
Jeremy FrazorTrustee
Richard CordzTrustee
Sam BrockSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$225,478
Program Service Revenue
$6,593
Investment Income
$3
Other Revenue
$17,636
All Other Contributions
$225,478
Change in Net Assets
$118,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$80,946
Salaries, Compensation, and Employee Benefits$50,002
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,733$8,000$0$28,733
All Other Expenses$18,912$0$0$18,912
Depreciation Depletion$18,873$0$0$18,873
Current Officers, Directors, Trustees, and Key Employees$17,716$0$0$17,716
Occupancy$7,791$0$0$7,791
Insurance$7,545$0$0$7,545
Travel$5,407$0$0$5,407
Payroll Taxes$3,553$0$0$3,553
Information Technology$1,122$1,009$0$2,131
Other Expenses$525$0$0$525
Office Expenses$379$0$0$379
Advertising$88$0$0$88
Total Functional Expenses$116,646$14,302$0$130,948
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

“The following people have a family relationship: Walt Brock, Sam Brock”

Form 990, Part VI, Section A, Line 9

“Walt Brock, Sam Brock, Andrew Pust - 49191 Cherokee Road, Newberry Springs, CA 92365 Dana Cline - 75 Louis Avenue, West Seneca, NY 14224 Doug Sexton - 36 W. Drullard Avenue, Lancaster, NY 14086 Dick Cordz - 620 Nichols Road, Arcade, NY 14009 Jeremy Frazor - 133 Batesview Drive, Greenville, SC 29607”

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

“Part VI, Line 11b: Form 990 is provided by the treasurer to the president of the board for review before filing. Form 990 is made available to the secretary for review before filing.”

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

“Part VI, Line 12c: A conflict of interest disclosure form is completed and signed by each board member at the annual board meeting and reviewed by secretary.”

Form 990, Part VI, Section B, Line 15

“Part VI, Line 15a,b: The process for review of compensation for employees who are also on the board will include review by the entire board. If they are present in the board meeting, they will be excused from the meeting while the decision of compensation is made. Minutes are kept.”

Form 990, Part VI, Section C, Line 19

“Part VI, Line 19: Governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Longview Ministries Inc
EIN
16-0835951
Phone
5856894520
Address
1976 Genesee Road, Arcade, NY 14009
Doing Business As
Longview Camp

Signing Officer

Name
Stephen Pendell
Title
Treasurer
Phone
8649157581
Signed
2021-10-22

Organization Details

Principal Officer
Walt Brock
Formed
1949
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
8
Employees
2
Volunteers
42
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“non-assetable facility and equipment improvements”

Raw XML AppendixShowing 400 of 655 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/InsuranceGrp/ProgramServicesAmt07545
IRS990/InsuranceGrp/TotalAmt07545
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt03
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt041264
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0726306
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0873449
IRS990/LandBldgEquipCostOrOtherBssAmt0914713
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0Longview is a home missions ministry using the unique aspects of the camping ministry to reach young people for the Lord Jesus Christ, strengthen families, and serve local churches.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0812275
IRS990/NetAssetsOrFundBalancesEOYAmt0931037
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt066
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt066
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt07475
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07475
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt012000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt07791
IRS990/OccupancyGrp/TotalAmt07791
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0379
IRS990/OfficeExpensesGrp/TotalAmt0379
IRS990/OfficerMailingAddressInd01
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Administrative Services
IRS990/OtherExpensesGrp/Desc1Camper Services
IRS990/OtherExpensesGrp/Desc2Maintenance/Grounds
IRS990/OtherExpensesGrp/Desc3Program Expenses
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05293
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt19937
IRS990/OtherExpensesGrp/ProgramServicesAmt24065
IRS990/OtherExpensesGrp/ProgramServicesAmt3525
IRS990/OtherExpensesGrp/TotalAmt05293
IRS990/OtherExpensesGrp/TotalAmt19937
IRS990/OtherExpensesGrp/TotalAmt24065
IRS990/OtherExpensesGrp/TotalAmt3525
IRS990/OtherLiabilitiesGrp/BOYAmt01629
IRS990/OtherLiabilitiesGrp/EOYAmt01954
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Sale of non-assets
IRS990/OtherRevenueMiscGrp/Desc1Misc
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0167
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt19300
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0167
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt19300
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt09467
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08000
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt020733
IRS990/OtherSalariesAndWagesGrp/TotalAmt028733
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt03553
IRS990/PayrollTaxesGrp/TotalAmt03553
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt088390
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0118762
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$940,039
Liabilities
$9,002
Net assets
$931,037
Revenue
$249,710
Expenses
$130,948
Net income
$118,762
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.22$0.21$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.17$0.16$0.18$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.26$0.16$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.32$0.15$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$0.25$0.13$0.12
2019Summary only. Only limited summary data is available for this year.$0.82$0.01$0.81$0.22$0.12$0.09
2018Summary only. Only limited summary data is available for this year.$0.73$0.01$0.72$0.30$0.09$0.21
2017Summary only. Only limited summary data is available for this year.$0.53$0.01$0.52$0.06$0.06$0.00
2016Summary only. Only limited summary data is available for this year.$0.52$0.00$0.52$0.10$0.04$0.05
Peer Organizations

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