Civic Intelligence

Central New York Baptist Youth Camp Association Inc

990 • Fiscal year 2020 • EIN 16-1457318

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 25, 2021

100 Camp Spaulding RoadSmithville Flats, NY 13841

(607) 423-6500

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Net Margin

70th percentile

18%

Higher net margin than 70% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

65th percentile

$50,162

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 15.9% of source-year revenue.

2020 filings • NTEE N • $1M-$5M nonprofits • Source year 2020

Asset Growth

58th percentile

4.7%

Faster asset growth than 58% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

54th percentile

-6.2%

Faster revenue growth than 54% of similar nonprofits.

2020 filings • NTEE N • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,245,900

Up $56,162 (+4.7%) from 2019

Net Assets

Up

$1,245,120

Up $55,507 (+4.7%) from 2019

Liabilities

Up

$780

Up $655 (+524%) from 2019

Revenue

Down

$316,244

Down $20,961 (-6.2%) from 2019

Expenses

Down

$260,737

Down $104,094 (-29%) from 2019

Net Income

Up

$55,507

Up $83,133 (+301%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$1,245,900
Liabilities$780
Net Assets$1,245,120

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$316,244
Expenses$260,737
Net Income$55,507
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 25, 2021
Return Version
2020v4.1
Gross Receipts
$320,268
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,189,613$1,245,120▲ $55,507
Land, Buildings, and Equipment, Net$961,623$921,597▼ $40,026
Savings and Temporary Cash Investments$134,503$214,864▲ $80,361
Cash and Non-Interest-Bearing Accounts$86,938$102,765▲ $15,827
Inventories for Sale or Use$6,674$6,674→ $0
Total Assets$1,189,738$1,245,900▲ $56,162
Liabilities
Accounts Payable and Accrued Expenses$125$780▲ $655
Total Liabilities$125$780▲ $655
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,189,613$1,245,120▲ $55,507
Total Liabilities and Net Assets / Fund Balance$1,189,738$1,245,900▲ $56,162

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$863,456$1,359,213$2,222,669
Equipment$43,611$165,628$209,239
Other Land Buildings$8,130$8,581$16,711
Land$6,400-$6,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David WilcoxExecutive DirectorFT$50,162$50,162

Board Members and Trustees

NameTitle
Brent DavisBoard Member
David LovelandBoard Member
Dennis EatonBoard Member
Elijah BeltzBoard Member
Mark KnowlesBoard Member
Paul BrownBoard Member
Scott RolosonBoard Member
Zach BanksBoard Member
J FisherChariman
Jason BrownSecretary
Wayne MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$267,043
Program Service Revenue
$10,915
Investment Income
$795
Other Revenue
$37,491
All Other Contributions
$223,043
Change in Net Assets
$55,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$130,270
Other Expenses$122,967
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$76,441-$76,441
Depreciation Depletion$53,565$1,499-$55,064
Current Officers, Directors, Trustees, and Key Employees-$50,162-$50,162
Occupancy$7,618$25,844-$33,462
Insurance-$14,238-$14,238
Benefits to Members$7,500--$7,500
Fees for Services Accounting-$3,932-$3,932
Payroll Taxes-$3,667-$3,667
Advertising$352$2,928-$3,280
Other Expenses$291$1,525-$1,525
All Other Expenses-$985-$985
Total Functional Expenses$71,155$189,582$0$260,737
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,853
Fundraising Direct Expenses$457
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bbq$53,843$9,843$457$9,386
Total Events$53,843$9,843$457$9,386
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
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 governing body review Part VI line 11

No review was or will be conducted.

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 comes. Also, documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Central New York Baptist Youth Camp Inc
EIN
16-1457318
Address
100 Camp Spaulding Road, Smithville Flats, NY 13841
Doing Business As
Camp Bayouca

Signing Officer

Name
J Fisher
Title
Chariman
Phone
6076569701
Signed
2021-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Fisher
Formed
1954
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
50

Preparer

Firm
Miller Financial Services
Address
116 Harry L Drive, Johnson City, NY 13790
Preparer
Jessica N Farley EA
Phone
6077706330
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IRS990/PrincipalOfficerNm0J Fisher
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IRS990/PYInvestmentIncomeAmt0273
IRS990/PYOtherExpensesAmt0195354
IRS990/PYOtherRevenueAmt022933
IRS990/PYProgramServiceRevenueAmt0185069
IRS990/PYRevenuesLessExpensesAmt0-27626
IRS990/PYSalariesCompEmpBnftPaidAmt0164477
IRS990/PYTotalExpensesAmt0364831
IRS990/PYTotalRevenueAmt0337205
IRS990/ReconcilationRevenueExpnssAmt055507
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01189613
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0445142
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0185397
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 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/ExplanationTxt2The compensation for the executive director is reviewed and approved by the board and is adjusted based on the economy and camp growth.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation for the assistant director is reviewed and approved by the board and is adjusted based on the economy and camp growth.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization holds board meetings open to the public where financial statements and governing documents are available to anyone who comes. Also, documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01189738
IRS990/TotalAssetsEOYAmt01245900
IRS990/TotalAssetsGrp/BOYAmt01189738

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