Civic Intelligence

Northern Frontier Brigade Camp Association Inc.

990 • Fiscal year 2015 • EIN 22-1807096

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

84 Covert AvenueStewart Manor, NY 11530

(516) 326-2582

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

40th percentile

0.02x

Higher debt load relative to revenue than 40% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

22nd percentile

-8.9%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

81st percentile

$77,082

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

26th percentile

-4.9%

Faster asset growth than 26% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

32nd percentile

-4.8%

Faster revenue growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$857,486

Down $44,516 (-4.9%) from 2014

Net Assets

Down

$848,074

Down $49,521 (-5.5%) from 2014

Liabilities

Up

$9,412

Up $5,005 (+114%) from 2014

Revenue

Down

$554,112

Down $27,734 (-4.8%) from 2014

Expenses

Down

$603,633

Down $12,210 (-2.0%) from 2014

Net Income

Down

-$49,521

Down $15,524 (-46%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $689,371Liabilities 2010: $8,130Net Assets 2010: $681,2412010Assets 2011: $901,531Liabilities 2011: $7,839Net Assets 2011: $893,6922011Assets 2012: $980,337Liabilities 2012: $9,503Net Assets 2012: $970,8342012Assets 2013: $937,169Liabilities 2013: $5,577Net Assets 2013: $931,5922013Assets 2014: $902,002Liabilities 2014: $4,407Net Assets 2014: $897,5952014Assets 2015: $857,486Liabilities 2015: $9,412Net Assets 2015: $848,0742015Assets 2016: $1,060,591Liabilities 2016: $2,389Net Assets 2016: $1,058,2022016Assets 2017: $1,415,695Liabilities 2017: $12,976Net Assets 2017: $1,402,7192017Assets 2018: $1,365,884Liabilities 2018: $6,973Net Assets 2018: $1,358,9112018Assets 2019: $1,374,818Liabilities 2019: $5,131Net Assets 2019: $1,369,6872019Assets 2020: $1,414,811Liabilities 2020: $9,161Net Assets 2020: $1,405,6502020Assets 2021: $1,622,087Liabilities 2021: $1,322Net Assets 2021: $1,620,7652021Assets 2022: $1,888,071Liabilities 2022: $13,781Net Assets 2022: $1,874,2902022Assets 2023: $1,911,662Liabilities 2023: $10,039Net Assets 2023: $1,901,6232023Assets 2024: $2,039,581Liabilities 2024: $23,118Net Assets 2024: $2,016,4632024

Highlighted filing

2015

Assets$857,486
Liabilities$9,412
Net Assets$848,074

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $1,089,970Expenses 2010: $603,098Net Income 2010: $486,8722010Revenue 2011: $544,992Expenses 2011: $633,114Net Income 2011: -$88,1222011Revenue 2012: $923,720Expenses 2012: $630,426Net Income 2012: $293,2942012Revenue 2013: $625,238Expenses 2013: $587,338Net Income 2013: $37,9002013Revenue 2014: $581,846Expenses 2014: $615,843Net Income 2014: -$33,9972014Revenue 2015: $554,112Expenses 2015: $603,633Net Income 2015: -$49,5212015Revenue 2016: $844,369Expenses 2016: $634,241Net Income 2016: $210,1282016Revenue 2017: $1,001,454Expenses 2017: $656,937Net Income 2017: $344,5172017Revenue 2018: $681,677Expenses 2018: $725,485Net Income 2018: -$43,8082018Revenue 2019: $722,555Expenses 2019: $711,779Net Income 2019: $10,7762019Revenue 2020: $524,368Expenses 2020: $491,212Net Income 2020: $33,1562020Revenue 2021: $950,138Expenses 2021: $740,750Net Income 2021: $209,3882021Revenue 2022: $1,015,241Expenses 2022: $756,397Net Income 2022: $258,8442022Revenue 2023: $973,114Expenses 2023: $926,671Net Income 2023: $46,4432023Revenue 2024: $990,088Expenses 2024: $882,544Net Income 2024: $107,5442024

Highlighted filing

2015

Revenue$554,112
Expenses$603,633
Net Income-$49,521
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.0
Gross Receipts
$554,112
Mission and Program Overview

Mission

See attached statement

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$720,598$721,604▲ $1,006
Cash and Non-Interest-Bearing Accounts$177,789$131,889▼ $45,900
Inventories for Sale or Use$3,615$2,829▼ $786
Prepaid Expenses and Deferred Charges-$1,069-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$902,002$857,486▼ $44,516
Other Assets Total-$95-
Liabilities
Accounts Payable and Accrued Expenses$4,007$8,072▲ $4,065
Deferred Revenue$400$1,340▲ $940
Total Liabilities$4,407$9,412▲ $5,005
Net Assets / Fund Balance
Unrestricted Net Assets$780,744$746,655▼ $34,089
Temporarily Rstr Net Assets$116,851$101,419▼ $15,432
Total Net Assets Fund Balance$897,595$848,074▼ $49,521
Total Liabilities and Net Assets / Fund Balance$902,002$857,486▼ $44,516

Asset Categories

AssetBook ValueDepreciationBasis
Land$569,529-$569,529
Equipment$51,486$162,417$213,903
Leasehold Improvements$100,589$10,177$110,766
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ralph EsseryExecutive DirecFT$77,082$77,082

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$298,420
Program Service Revenue
$246,936
Investment Income
$16
Other Revenue
$8,740
All Other Contributions
$298,420
Change in Net Assets
$-49,521
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$332,039
Other Expenses$271,594
Total Fundraising Expense$5,343
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$183,284$24,011-$207,295
Current Officers, Directors, Trustees, and Key Employees$66,509$9,831$742$77,082
All Other Expenses$46,359$2,629$1,122$50,110
Other Employee Benefits$22,399$3,304$14$25,717
Occupancy$20,830$2,841-$23,671
Insurance$20,675$2,819-$23,494
Payroll Taxes$19,273$2,613$59$21,945
Depreciation Depletion$18,947$2,584-$21,531
Other Expenses$14,562$3,120$3,406$14,562
Fees for Services Accounting-$5,935-$5,935
Advertising$5,013--$5,013
Office Expenses-$2,380-$2,380
Travel-$642-$642
Total Functional Expenses$535,358$62,932$5,343$603,633
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Randall Danenberg-graphic Image IncBoard MemeberPrintingNo$25,057
Kevin BaldessariBoard MemberBookkeeping&billpayNo$1,885

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Robert prairie is the father of greg prairie.

Form 990, Part VI, Line 11B: Form 990 Review Process

The organizations treasurer will review the federal form 990 with the board members and answer any quesitons at the board meeting prior to the filing of the return.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The policy would be enforced if a conflict was brought to the attention of the board. However, in 2010 the board will start to require a written statement, on an annual basis, which states that no conflict exists.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board reviews the performance of the employees and sets the salaries after reviewing the salaries of comparable positions at similar summer camps.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board reviews the proformace of the employees and sets the salaries after reviewing the salaries of comparable positions at similar summer camps.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Northern Frontier Brigade Camp
EIN
22-1807096
Phone
5163262582
Address
84 COVERT AVENUE, STEWART MANOR, NY 11530

Signing Officer

Name
Edward Schlomann
Title
Treasurer
Signed
2016-11-15

Organization Details

Formed
1946
Legal Domicile
Nj
Voting Board Members
16
Independent Board Members
16
Employees
69
Volunteers
125
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - FORM 990, PAGE 1, PART 1. LINE 1Northern Frontier was founded in 1946 by men working in Christian Service Brigade groups in their local churches. They banded together to form this corporation first known as The Brigade Camp Association of Metropolitan New York and Northern New Jersey. It was built on the concepts, methods and Biblical principles adhered to by the corporation Christian Service Brigade and retains those distinctives by design and purpose.Northern Frontier provides programs that enable mentors to guide groups of boys/young men through adventure-packed, action-filled experiences that grow young people closer to God ... and equip them to be leaders of tomorrow. In addition, through programs designed specifically for them, Northern Frontier seeks to nurture and develop the relationship between fathers and sons. Northern Frontier's mission is to win and develop boys, young men, and men to become leaders for Christ. To equip boys, young men and men to understand and practice how God works in lives to bring about internal, lasting change that will enable them to stand strong in their moral and Biblical convictions thereby affecting those around them positively for Christ.Northern Frontier's character lies in the Lordship of Jesus Christ and the Word of God, and is vested in its Board of Directors. Northern Frontier is non-denominational, comprised of believers in Jesus Christ, and is subject to no ecclesiastical body. Northern Frontier is a non-profit corporation.Northern Frontier believes that the Biblical and most effective way to communicate spiritual truth is from person to person. The statement, "A man, a boy and a Bible" represents the basics of Northern Frontier's methods. Northern Frontier's activities are designed to develop a counselor/camper relationship through which spiritual truths and truths about Christian manhood can be transferred.Northern Frontier is fully accredited by the American Camp Association, is a member of Christian Camps and Conference Association, and is an Approved Christian Service Brigade Camp.FORM 990, PAGE 5, PART V-AA COMPLETE LIST OF ALL THE TRUSTEES ON THE BOARD OF TRUSTEES OF THE NORTHERN FRONTIER BRIGADE CAMP ASSOCIATION IS LISTED ON PAGE 2 OF THE ATTAHCMENTS. ALL MEMBERS OF THE BOARD VOLUNTEER THEIR TIME AND RECEIVE NO COMPENSATION OF ANY KIND FOR THEIR SERVICE. THE CAMP DIRECTOR, A KEY EMPLOYEE LISTED ABOVE, IS ON THE BOARD EX OFFICIO BUT RECEIVES NO ADDITIONAL COMPENSATION FOR DOING SO.

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IRS990/Desc0NORTHERN FRONTIER IS A CHRISTIAN BOYS SLEEP OVER CAMP OPERATING FOR EIGHT WEEKS DURING THE SUMMER CAMPING MONTHS. APPROX 600 BOYS RANGING IN AGE FROM 6 TO 18 ATTENDED CAMP DURING THE SUMMER OF 2015 PLUS FATHERS IN THE FATHER/SON PROGRAMS FOR A TOTAL OF APPROXIMATELY 690 CAMPER WEEKS. OPERATING THE CAMP REQUIRED A PAID STAFF OF APPROXIMATELY 69 AUGMENTED BY APPROXIMATELY 125 WHO VOLUNTEERED THEIR TIME.
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15President
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IRS990/FormationYr01946
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
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IRS990/OfficeExpensesGrp/TotalAmt02380
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt095
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt014
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03304
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/FundraisingAmt059
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IRS990/ReconcilationRevenueExpnssAmt0-49521
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0337302
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0280439
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0625266
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0103
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0429
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0706
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01282
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt08740
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02560
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08132
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0-277
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt025029
IRS990ScheduleA/OtherIncome170Grp/TotalAmt044184
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.02$2.02$0.99$0.88$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.91$0.01$1.90$0.97$0.93$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.89$0.01$1.87$1.02$0.76$0.26
2021Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$0.95$0.74$0.21
2020Detailed filing. Detailed filing data is available for this year.$1.41$0.01$1.41$0.52$0.49$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.37$0.01$1.37$0.72$0.71$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.37$0.01$1.36$0.68$0.73$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.42$0.01$1.40$1.00$0.66$0.34
2016Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.84$0.63$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.86$0.01$0.85$0.55$0.60$0.05
2014Summary only. Only limited summary data is available for this year.$0.90$0.00$0.90$0.58$0.62$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$0.63$0.59$0.04
2012Summary only. Only limited summary data is available for this year.$0.98$0.01$0.97$0.92$0.63$0.29
2011Summary only. Only limited summary data is available for this year.$0.90$0.01$0.89$0.54$0.63$0.09
2010Summary only. Only limited summary data is available for this year.$0.69$0.01$0.68$1.09$0.60$0.49