Civic Intelligence

Nature Camp Inc.

990 • Fiscal year 2018 • EIN 20-5980301

Oct 01, 2017 to Sep 30, 2018 • Filed on Dec 19, 2018

P O Box 366Lexington, VA 24450

(540) 377-2491

Siviq Scores

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

Liabilities / Assets

36th percentile

0.01x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

39th percentile

0.01x

Higher debt load relative to revenue than 39% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

36th percentile

-1.1%

Higher net margin than 36% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

65th percentile

$48,569

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

43rd percentile

-0.5%

Faster asset growth than 43% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

45th percentile

1.7%

Faster revenue growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$715,355

Down $3,616 (-0.5%) from 2017

Net Assets

Down

$711,574

Down $2,066 (-0.3%) from 2017

Liabilities

Down

$3,781

Down $1,550 (-29%) from 2017

Revenue

Up

$368,010

Up $6,174 (+1.7%) from 2017

Expenses

Up

$372,195

Up $44,389 (+14%) from 2017

Net Income

Down

-$4,185

Down $38,215 (-112%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $729,156Liabilities 2011: $0Net Assets 2011: $729,1562011Assets 2012: $702,233Liabilities 2012: $2,595Net Assets 2012: $699,6382012Assets 2013: $693,263Liabilities 2013: $4,303Net Assets 2013: $688,9602013Assets 2014: $655,917Liabilities 2014: $1,886Net Assets 2014: $654,0312014Assets 2015: $682,303Liabilities 2015: $3,036Net Assets 2015: $679,2672015Assets 2016: $677,830Liabilities 2016: $4,556Net Assets 2016: $673,2742016Assets 2017: $718,971Liabilities 2017: $5,331Net Assets 2017: $713,6402017Assets 2018: $715,355Liabilities 2018: $3,781Net Assets 2018: $711,5742018Assets 2019: $728,408Liabilities 2019: $3,153Net Assets 2019: $725,2552019Assets 2020: $764,468Liabilities 2020: $74,776Net Assets 2020: $689,6922020Assets 2021: $847,081Liabilities 2021: $132,505Net Assets 2021: $714,5762021Assets 2022: $801,309Liabilities 2022: $7,733Net Assets 2022: $793,5762022Assets 2023: $935,714Liabilities 2023: $4,221Net Assets 2023: $931,4932023Assets 2025: $989,002Liabilities 2025: $3,342Net Assets 2025: $985,6602025

Highlighted filing

2018

Assets$715,355
Liabilities$3,781
Net Assets$711,574

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $290,0772011Expenses 2012: $320,0982012Revenue 2013: $331,016Expenses 2013: $349,183Net Income 2013: -$18,1672013Revenue 2014: $312,167Expenses 2014: $346,745Net Income 2014: -$34,5782014Revenue 2015: $381,462Expenses 2015: $351,627Net Income 2015: $29,8352015Revenue 2016: $350,151Expenses 2016: $360,016Net Income 2016: -$9,8652016Revenue 2017: $361,836Expenses 2017: $327,806Net Income 2017: $34,0302017Revenue 2018: $368,010Expenses 2018: $372,195Net Income 2018: -$4,1852018Revenue 2019: $391,641Expenses 2019: $377,816Net Income 2019: $13,8252019Revenue 2020: $208,376Expenses 2020: $245,115Net Income 2020: -$36,7392020Revenue 2021: $373,112Expenses 2021: $362,764Net Income 2021: $10,3482021Revenue 2022: $486,533Expenses 2022: $390,906Net Income 2022: $95,6272022Revenue 2023: $539,078Expenses 2023: $408,229Net Income 2023: $130,8492023Revenue 2025: $521,853Expenses 2025: $514,330Net Income 2025: $7,5232025

Highlighted filing

2018

Revenue$368,010
Expenses$372,195
Net Income-$4,185
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Dec 19, 2018
Return Version
2017v2.3
Gross Receipts
$378,335
Mission and Program Overview

Mission

Nature camp exists to educate a community of interested individuals and to inspire a commitment to conserve and sustain the environment and its natural resources as responsible stewards of the earth.

Education in conservation and environmental stewardship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$543,413$508,255▼ $35,158
Cash and Non-Interest-Bearing Accounts$100,540$104,023▲ $3,483
Investments Other Securities$70,150$100,638▲ $30,488
Inventories for Sale or Use$4,832$2,403▼ $2,429
Total Assets$718,971$715,355▼ $3,616
Other Assets Total$36$36→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,880$2,490▼ $390
Other Liabilities$2,451$1,291▼ $1,160
Total Liabilities$5,331$3,781▼ $1,550
Net Assets / Fund Balance
Unrestricted Net Assets$713,640$711,574▼ $2,066
Total Net Assets Fund Balance$713,640$711,574▼ $2,066
Total Liabilities and Net Assets / Fund Balance$718,971$715,355▼ $3,616

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$464,768$450,541$915,309
Other Land Buildings$42,557$174,529$217,086
Equipment$930$61,720$62,650
Other Securities$100,638--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Philip CoullingExecutive Director (ex OffFT$48,569$48,569

Board Members and Trustees

NameTitle
Katie HoffmanPresident
Joe GarvinVice President
Alex HaneyDirector
Corey BashamDirector
Nina AndersonDirector
Stacy LuksDirector
Tony WaltersSecretary
Ben RottenbornTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$60,395
Program Service Revenue
$291,448
Investment Income
$2,783
Other Revenue
$13,384
All Other Contributions
$60,395
Change in Net Assets
$-4,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$192,029
Salaries, Compensation, and Employee Benefits$180,166
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$109,558$5,938-$115,496
Current Officers, Directors, Trustees, and Key Employees$36,427$12,142-$48,569
Depreciation Depletion$46,910--$46,910
Insurance$26,719$590-$27,309
Occupancy$24,323--$24,323
Payroll Taxes$11,115$1,571-$12,686
Office Expenses-$7,626-$7,626
Other Expenses$4,201$1,855-$4,201
Travel$3,436--$3,436
Information Technology$3,015--$3,015
Fees for Services Accounting-$3,007-$3,007
Conferences and Meetings$2,194--$2,194
Pension Plan Contributions$1,405$468-$1,873
Other Employee Benefits$1,542--$1,542
Fees for Service Investment Mgmnt Fees-$1,188-$1,188
Advertising-$769-$769
Fees for Services Legal-$390-$390
Total Functional Expenses$336,651$35,544$0$372,195
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
Payroll Liabilities$1,291
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 8B

There are no committees of directors with authority to act in behalf of the organization

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

The annual 990 is reviewed by the executive director and the treasurer. It is made available to all members of the board.

Form 990, Part VI, Section C, Line 18

Tax returns for nature camp are available on the web at guidestar.org and in hard copy by request to the executive director.

Form 990, Part VI, Section C, Line 19

Governing documents for nature camp are available for inspection by request to the executive director.

Filing and Contact Details

Filer

Filer Name
Nature Camp Inc
EIN
20-5980301
Phone
5403772491
Address
P O BOX 366, LEXINGTON, VA 24450

Signing Officer

Name
Philip Coulling
Title
Executive Director
Phone
5403772491
Signed
2018-12-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Katie Hoffman
Formed
2006
Legal Domicile
Va
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Raetz & Hawkins Pc Cpas
Address
128 SOUTH RANDOLPH STREET, LEXINGTON, VA 24450-0916
Preparer
David B Hawkins
Phone
5404637121
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IRS990/PYOtherExpensesAmt0167627
IRS990/PYOtherRevenueAmt010662
IRS990/PYProgramServiceRevenueAmt0287279
IRS990/PYRevenuesLessExpensesAmt034030
IRS990/PYSalariesCompEmpBnftPaidAmt0160179
IRS990/PYTotalExpensesAmt0327806
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0361836
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-4185
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0281828
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0NATURE CAMP INC. CHANGED ITS FISCAL YEAR FROM DECEMBER 31 TO SEPTEMBER 30 EFFECTIVE WITH THE SHORT REPORTING PERIOD ENDING SEPTEMBER 30, 2017.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, SECTION C
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt060395
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt062941
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt077690
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt049514
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt064349
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0314889
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02783
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0954
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03423
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011870
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt022075
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0314993
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0306128
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0307978
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0265770
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0270478
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01465347
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02783
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0954
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03423
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011870
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt022075
IRS990ScheduleA/InvestmentIncomeCYPct00.01220
IRS990ScheduleA/InvestmentIncomePYPct00.01740
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0164
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0447
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0686
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0681
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01902
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03880
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98560
IRS990ScheduleA/PublicSupportPY509Pct00.98010
IRS990ScheduleA/PublicSupportTotal509Amt01780236
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0375388
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0369069
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0385668
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0315284
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0334827
IRS990ScheduleA/Total509Grp/TotalAmt01780236
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0378335
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0370470
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0389399
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0319388
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0348599
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01806191
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0464768
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0450541
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0915309
IRS990ScheduleD/EquipmentGrp/BookValueAmt0930
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061720
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt062650
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt042557
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0174529
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0217086
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01291
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0100638
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0508255
IRS990ScheduleD/TotalBookValueSecuritiesAmt0100638
IRS990ScheduleD/TotalLiabilityAmt01291
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES OF DIRECTORS WITH AUTHORITY TO ACT IN BEHALF OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ANNUAL 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE TREASURER. IT IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURNS FOR NATURE CAMP ARE AVAILABLE ON THE WEB AT GUIDESTAR.ORG AND IN HARD COPY BY REQUEST TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS FOR NATURE CAMP ARE AVAILABLE FOR INSPECTION BY REQUEST TO THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0718971
IRS990/TotalAssetsEOYAmt0715355
IRS990/TotalAssetsGrp/BOYAmt0718971
IRS990/TotalAssetsGrp/EOYAmt0715355
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt060395
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035544
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0336651
IRS990/TotalFunctionalExpensesGrp/TotalAmt0372195
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05331
IRS990/TotalLiabilitiesEOYAmt03781
IRS990/TotalLiabilitiesGrp/BOYAmt05331
IRS990/TotalLiabilitiesGrp/EOYAmt03781
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0713640
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0711574
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0336651
IRS990/TotalProgramServiceRevenueAmt0291448
IRS990/TotalReportableCompFromOrgAmt048569
IRS990/TotalRevenueGrp/ExclusionAmt012197
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0295418
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0368010
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.89$0.03$9.86$5.22$5.14$0.08
2023Summary only. Only limited summary data is available for this year.$9.36$0.04$9.31$5.39$4.08$1.31
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.01$0.08$7.94$4.87$3.91$0.96
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.47$1.33$7.15$3.73$3.63$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.64$0.75$6.90$2.08$2.45$0.37
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.28$0.03$7.25$3.92$3.78$0.14
2018Detailed filing. Detailed filing data is available for this year.$7.15$0.04$7.12$3.68$3.72$0.04
2017Summary only. Only limited summary data is available for this year.$7.19$0.05$7.14$3.62$3.28$0.34
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.78$0.05$6.73$3.50$3.60$0.10
2015Detailed filing. Detailed filing data is available for this year.$6.82$0.03$6.79$3.81$3.52$0.30
2014Detailed filing. Detailed filing data is available for this year.$6.56$0.02$6.54$3.12$3.47$0.35
2013Detailed filing. Detailed filing data is available for this year.$6.93$0.04$6.89$3.31$3.49$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.02$0.03$7.00$3.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.29$0.00$7.29$2.90