Civic Intelligence

Central New York Baptist Youth Camp Inc

EIN 16-1457318 • 501(c)3 • Smithville Flats, NY

Profile

The purpose and function of this youth camp shall be to maintain a camp and facilities for the spiritual training and teaching of participants.

100 Camp Spaulding RoadSmithville Flats, NY 13841

www.bayouca.com

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

Net Margin

7th percentile

-28%

Higher net margin than 7% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$58,791

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

NTEE N • $1M-$5M nonprofits • Source year 2024

Asset Growth

16th percentile

-7.1%

Faster asset growth than 16% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

12%

Faster revenue growth than 61% of similar nonprofits.

NTEE N • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,007,623

Down $76,510 (-7.1%) from 2023

Liabilities

Up

$3,118

Up $1,837 (+143%) from 2023

Net Assets

Down

$1,004,505

Down $78,347 (-7.2%) from 2023

Revenue

Up

$290,010

Up $31,373 (+12%) from 2023

Expenses

Down

$371,236

Down $7,822 (-2.1%) from 2023

Net Income

Up

-$81,226

Up $39,195 (+33%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2013: $1,938,027Liabilities 2013: $1,296Net Assets 2013: $1,936,7312013Assets 2014: $1,938,983Liabilities 2014: $2,046Net Assets 2014: $1,936,9372014Assets 2015: $1,949,073Liabilities 2015: $0Net Assets 2015: $1,949,0732015Assets 2016: $968,230Liabilities 2016: $0Net Assets 2016: $968,2302016Assets 2017: $1,230,156Liabilities 2017: $543Net Assets 2017: $1,229,6132017Assets 2018: $1,218,411Liabilities 2018: $1,172Net Assets 2018: $1,217,2392018Assets 2019: $1,189,738Liabilities 2019: $125Net Assets 2019: $1,189,6132019Assets 2020: $1,245,900Liabilities 2020: $780Net Assets 2020: $1,245,1202020Assets 2021: $1,217,259Liabilities 2021: $5,325Net Assets 2021: $1,211,9342021Assets 2022: $1,206,502Liabilities 2022: $3,229Net Assets 2022: $1,203,2732022Assets 2023: $1,084,133Liabilities 2023: $1,281Net Assets 2023: $1,082,8522023Assets 2024: $1,007,623Liabilities 2024: $3,118Net Assets 2024: $1,004,5052024

Highlighted filing

2024

Assets$1,007,623
Liabilities$3,118
Net Assets$1,004,505

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2013: $396,124Expenses 2013: $363,430Net Income 2013: $32,6942013Revenue 2014: $433,176Expenses 2014: $429,487Net Income 2014: $3,6892014Revenue 2015: $367,138Expenses 2015: $353,062Net Income 2015: $14,0762015Revenue 2016: $408,332Expenses 2016: $387,008Net Income 2016: $21,3242016Revenue 2017: $658,390Expenses 2017: $397,007Net Income 2017: $261,3832017Revenue 2018: $428,975Expenses 2018: $441,349Net Income 2018: -$12,3742018Revenue 2019: $337,205Expenses 2019: $364,831Net Income 2019: -$27,6262019Revenue 2020: $316,244Expenses 2020: $260,737Net Income 2020: $55,5072020Revenue 2021: $278,868Expenses 2021: $312,054Net Income 2021: -$33,1862021Revenue 2022: $351,974Expenses 2022: $360,635Net Income 2022: -$8,6612022Revenue 2023: $258,637Expenses 2023: $379,058Net Income 2023: -$120,4212023Revenue 2024: $290,010Expenses 2024: $371,236Net Income 2024: -$81,2262024

Highlighted filing

2024

Revenue$290,010
Expenses$371,236
Net Income-$81,226

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$298,900
Mission and Program Overview

Mission

The purpose and function of this youth camp shall be to maintain a camp and facilities for the spiritual training and teaching of participants.

To reach people where they are on their spiritual journey, to equip them with tools necessary for that journey, and to give them a place to utilize their tools here and in the church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$910,528$876,377▼ $34,151
Cash and Non-Interest-Bearing Accounts$47,002$80,230▲ $33,228
Savings and Temporary Cash Investments$120,961$41,204▼ $79,757
Inventories for Sale or Use$5,642$9,812▲ $4,170
Total Assets$1,084,133$1,007,623▼ $76,510
Liabilities
Accounts Payable and Accrued Expenses$1,281$3,118▲ $1,837
Total Liabilities$1,281$3,118▲ $1,837
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,068,661$990,594▼ $78,067
Net Assets With Donor Restrictions$14,191$13,911▼ $280
Total Net Assets Fund Balance$1,082,852$1,004,505▼ $78,347
Total Liabilities and Net Assets / Fund Balance$1,084,133$1,007,623▼ $76,510

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$781,139$1,454,825$2,235,964
Equipment$88,838$159,397$248,235
Land$6,400-$6,400
Other Land Buildings-$1,800$1,800
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David WilcoxExecutive DirectorFT$54,791$4,000$58,791

Board Members and Trustees

NameTitle
Josh RathmellChairman
Scott ParisVice Chairman
Scott RolosonVice Chairman
Alfred HartwigBoard Member
J FischerBoard Member
Jason BrownBoard Member
Jeff RolosonBoard Member
Mark KnowlesBoard Member
Dave LovelandSecretary
Brian DerochieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$160,986
Program Service Revenue
$125,270
Investment Income
$63
Other Revenue
$3,691
All Other Contributions
$125,550
Change in Net Assets
$-81,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$201,126
Salaries, Compensation, and Employee Benefits$170,110
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$58,878$43,657-$102,535
Depreciation Depletion$51,603$5,902-$57,505
Current Officers, Directors, Trustees, and Key Employees$18,081$36,710-$54,791
Occupancy$32,339$13,860-$46,199
Insurance$8,081$16,407-$24,488
Pension Plan Contributions$2,640$5,360-$8,000
Advertising$1,010$4,655-$5,665
Other Expenses$945$4,473-$5,418
Payroll Taxes$4,784--$4,784
Office Expenses$1,424$2,890-$4,314
All Other Expenses$1,410$2,507-$3,917
Fees for Services Accounting-$3,900-$3,900
Total Functional Expenses$224,536$146,700$0$371,236
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
Governance and Compliance

Governance Checklist

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

Officer directors etc family relationship Part VI line 2

Scott Roloson, former Vice Chairman, is a brother of Jeff Roloson, Board Member.

Form 990 governing body review Part VI line 11

A copy of the Form 990 is given to each board member.

Conflict of interest policy compliance Part VI line 12C

The board chair and secretary are responsible for the enforcement of the conflict of interest policy, and the entire board monitors for any conflicts that may arise.

CEO executive director top management comp Part VI line 15A

The compensation for the executive director is reviewed and approved by the board and is adjusted based on the economy and camp growth.

Other officer or key employee compensation Part VI line 15B

The compensation for the assistant director is reviewed and approved by the board and is adjusted based on the economy and camp growth.

Governing documents etc available to public Part VI line 19

The Organization holds board meetings open to the public where financial statements and governing documents are available to anyone who attends. In addition, documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Central New York Baptist Youth Camp Inc
EIN
16-1457318
In Care Of
% Josh Rathmell
Phone
6076569701
Address
100 Camp Spaulding Road, Smithville Flats, NY 13841
Doing Business As
Camp Bayouca

Signing Officer

Name
Josh Rathmell
Title
Chairman
Phone
6074220414
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Rathmell
Formed
1954
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
36
Volunteers
50

Preparer

Firm
Miller Financial Services
Address
PO Box 858, Vestal, NY 13851
Preparer
Cindy a Miller
Phone
6077706330
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt058878
IRS990/OtherSalariesAndWagesGrp/TotalAmt0102535
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04784
IRS990/PayrollTaxesGrp/TotalAmt04784
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05360
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02640
IRS990/PensionPlanContributionsGrp/TotalAmt08000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Josh Rathmell
IRS990/PriorPeriodAdjustmentsAmt02879
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Camp registrations
IRS990/ProgramServiceRevenueGrp/Desc1Retreats
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0100995
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0100995
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124275
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0111973
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0167
IRS990/PYOtherExpensesAmt0211816
IRS990/PYOtherRevenueAmt01121
IRS990/PYProgramServiceRevenueAmt0145376
IRS990/PYRevenuesLessExpensesAmt0-120421
IRS990/PYSalariesCompEmpBnftPaidAmt0167242
IRS990/PYTotalExpensesAmt0379058
IRS990/PYTotalRevenueAmt0258637
IRS990/ReconcilationRevenueExpnssAmt0-81226
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0120961
IRS990/SavingsAndTempCashInvstGrp/EOYAmt041204
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0108182
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0111973
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0163720
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0131381
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0267043
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0782299
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt063
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0167
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0270
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0382
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04362
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt05244
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0190655
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0160161
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0200778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0152790
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt021833
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0726217
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt063
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0167
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0270
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0382
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04362
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05244
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt026800
IRS990ScheduleA/OtherIncome509Grp/TotalAmt026800
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97920
IRS990ScheduleA/PublicSupportPY509Pct00.97990
IRS990ScheduleA/PublicSupportTotal509Amt01508516
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0298837
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0272134
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0364498
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0284171
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0288876
IRS990ScheduleA/Total509Grp/TotalAmt01508516
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0298900
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0272301
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0364768
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0284553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0320038
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01540560
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0781139
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01454825
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02235964
IRS990ScheduleD/EquipmentGrp/BookValueAmt088838
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0159397
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0248235
IRS990ScheduleD/LandGrp/BookValueAmt06400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt06400
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01800
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01800
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0876377
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Scott Roloson
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Vice Chairman
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Scott Roloson, former Vice Chairman, is a brother of Jeff Roloson, Board Member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the Form 990 is given to each board member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board chair and secretary are responsible for the enforcement of the conflict of interest policy, and the entire board monitors for any conflicts that may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation for the executive director is reviewed and approved by the board and is adjusted based on the economy and camp growth.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The compensation for the assistant director is reviewed and approved by the board and is adjusted based on the economy and camp growth.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization holds board meetings open to the public where financial statements and governing documents are available to anyone who attends. In addition, documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

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