Civic Intelligence

Franconia Mennonite Camp Association Inc.

990 • Fiscal year 2013 • EIN 23-1633499

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

5389 Route 44718325

(570) 595-7505

Siviq Scores

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

Liabilities / Assets

64th percentile

0.41x

Higher debt load relative to assets than 64% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

81st percentile

1.32x

Higher debt load relative to revenue than 81% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

25th percentile

$93,193

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

96th percentile

68%

Faster asset growth than 96% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

70th percentile

14%

Faster revenue growth than 70% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2011 to 2013

Assets

Up

$16,286,055

Up $6,609,045 (+68%) from 2012

Net Assets

Up

$9,589,900

Up $1,519,906 (+19%) from 2012

Liabilities

Up

$6,696,155

Up $5,089,139 (+317%) from 2012

Revenue

$5,087,510

No earlier filing loaded for comparison.

Expenses

Up

$3,613,146

Up $404,194 (+13%) from 2012

Net Income

$1,474,364

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $5,861,047Liabilities 2010: $1,325,342Net Assets 2010: $4,535,7052010Assets 2011: $6,373,056Liabilities 2011: $1,126,957Net Assets 2011: $5,246,0992011Assets 2012: $9,677,010Liabilities 2012: $1,607,016Net Assets 2012: $8,069,9942012Assets 2013: $16,286,055Liabilities 2013: $6,696,155Net Assets 2013: $9,589,9002013Assets 2014: $15,500,308Liabilities 2014: $5,434,135Net Assets 2014: $10,066,1732014Assets 2015: $15,925,373Liabilities 2015: $4,626,003Net Assets 2015: $11,299,3702015Assets 2016: $16,633,965Liabilities 2016: $4,098,572Net Assets 2016: $12,535,3932016Assets 2017: $18,539,538Liabilities 2017: $3,954,970Net Assets 2017: $14,584,5682017Assets 2018: $23,074,651Liabilities 2018: $5,146,880Net Assets 2018: $17,927,7712018Assets 2019: $23,914,793Liabilities 2019: $5,870,484Net Assets 2019: $18,044,3092019Assets 2020: $24,889,114Liabilities 2020: $7,161,166Net Assets 2020: $17,727,9482020Assets 2021: $25,678,752Liabilities 2021: $6,049,729Net Assets 2021: $19,629,0232021Assets 2022: $25,026,425Liabilities 2022: $4,198,748Net Assets 2022: $20,827,6772022Assets 2023: $27,602,950Liabilities 2023: $4,602,637Net Assets 2023: $23,000,3132023Assets 2024: $29,108,920Liabilities 2024: $4,998,906Net Assets 2024: $24,110,0142024

Highlighted filing

2013

Assets$16,286,055
Liabilities$6,696,155
Net Assets$9,589,900

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,031,4542010Revenue 2011: $3,947,626Expenses 2011: $3,192,029Net Income 2011: $755,5972011Expenses 2012: $3,208,9522012Revenue 2013: $5,087,510Expenses 2013: $3,613,146Net Income 2013: $1,474,3642013Revenue 2014: $4,952,614Expenses 2014: $4,510,631Net Income 2014: $441,9832014Revenue 2015: $6,032,122Expenses 2015: $4,789,542Net Income 2015: $1,242,5802015Revenue 2016: $6,284,930Expenses 2016: $5,061,453Net Income 2016: $1,223,4772016Revenue 2017: $7,214,301Expenses 2017: $5,199,872Net Income 2017: $2,014,4292017Revenue 2018: $9,210,018Expenses 2018: $5,847,361Net Income 2018: $3,362,6572018Revenue 2019: $7,648,243Expenses 2019: $7,575,541Net Income 2019: $72,7022019Revenue 2020: $4,561,190Expenses 2020: $4,885,172Net Income 2020: -$323,9822020Revenue 2021: $7,776,288Expenses 2021: $5,895,879Net Income 2021: $1,880,4092021Revenue 2022: $9,163,397Expenses 2022: $7,892,276Net Income 2022: $1,271,1212022Revenue 2023: $11,567,874Expenses 2023: $9,416,774Net Income 2023: $2,151,1002023Revenue 2024: $11,377,079Expenses 2024: $10,267,470Net Income 2024: $1,109,6092024

Highlighted filing

2013

Revenue$5,087,510
Expenses$3,613,146
Net Income$1,474,364
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.1
Gross Receipts
$5,212,533
Mission and Program Overview

Mission

The vision of spruce lake retreat is to "point people toward christ in our outdoor setting" by providing opportunities for christian nurture, meditation, fellowship and recreation in an informal, natural setting for children, youth, adults and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,059,791$15,120,653▲ $9,060,862
Investments in Publicly Traded Securities$2,286,125$899,555▼ $1,386,570
Inventories for Sale or Use$121,891$124,789▲ $2,898
Prepaid Expenses and Deferred Charges$74,830$75,677▲ $847
Cash and Non-Interest-Bearing Accounts$4,688$42,329▲ $37,641
Savings and Temporary Cash Investments$1,121,584$22,830▼ $1,098,754
Accounts Receivable$8,101$222▼ $7,879
Total Assets$9,677,010$16,286,055▲ $6,609,045
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,007,395$5,886,616▲ $4,879,221
Other Liabilities$437,785$646,583▲ $208,798
Unsecured Notes Loans Payable$99,684$83,597▼ $16,087
Accounts Payable and Accrued Expenses$62,152$79,359▲ $17,207
Total Liabilities$1,607,016$6,696,155▲ $5,089,139
Net Assets / Fund Balance
Unrestricted Net Assets$4,684,139$8,275,312▲ $3,591,173
Temporarily Rstr Net Assets$3,380,855$1,309,588▼ $2,071,267
Permanently Rstr Net Assets$5,000$5,000→ $0
Total Net Assets Fund Balance$8,069,994$9,589,900▲ $1,519,906
Total Liabilities and Net Assets / Fund Balance$9,677,010$16,286,055▲ $6,609,045

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,740,021$3,947,730$17,687,751
Equipment$651,221$1,002,888$1,654,109
Land$729,411-$729,411

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$187,813-▲ $33,294-$215,596
2012$177,372-▲ $14,940-$187,813
2011$179,596-▲ $1,874-$177,372
2010$152,378$14,400▲ $16,127-$179,596
2009$118,963$9,000▲ $27,225-$152,378
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark SwartleyCEOFT$75,831$17,362$93,193

Board Members and Trustees

NameTitle
Robert BergeyPresident
Cindy MoyerBoard Member
Mark BergeyBoard Member
Merle ResslerBoard Member
Mike FordBoard Member
Rita HooverBoard Member
Sandy AlderferBoard Member
Silvia CharlesBoard Member
Kenneth LongacreSecretary
John LandesTreasurer
Wendell WeaverVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
High ConstructionConstruction-$7,376,714
Papillion & Moyer Excavating LLCExcavating Serv-$1,004,795
Revenue and Support

Revenue Composition

Contributions and Grants
$2,280,548
Program Service Revenue
$2,728,158
Investment Income
$11,401
Other Revenue
$67,403
All Other Contributions
$2,208,476
Change in Net Assets
$1,474,364
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,819,302
Salaries, Compensation, and Employee Benefits$1,755,503
Total Fundraising Expense$154,474
Grants and Similar Amounts Paid$38,341
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,008,581$170,967$57,012$1,236,560
Occupancy$476,622$43,212-$519,834
Depreciation Depletion$345,925$18,207-$364,132
Other Employee Benefits$247,974$33,464$12,083$293,521
Payroll Taxes$100,212$16,665$7,858$124,735
Current Officers, Directors, Trustees, and Key Employees$9,319$37,277$46,596$93,192
Office Expenses$46,999$18,835$5,808$71,642
Travel$62,951$3,498$1,955$68,404
Advertising$59,402$477$6,186$66,065
Conferences and Meetings$61,434$2,348$245$64,027
Information Technology$33,725$21,534$1,105$56,364
Grants to Domestic Individuals$38,341--$38,341
Interest-$30,239-$30,239
Other Expenses$6,137$6,247$14,819$27,203
Fees for Services Other$5,233$9,852$719$15,804
Fees for Services Accounting-$9,725-$9,725
Pension Plan Contributions$5,326$2,152$17$7,495
Insurance$143$7-$150
Fees for Services Legal-$105-$105
Total Functional Expenses$3,027,051$431,621$154,474$3,613,146
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,054
Fundraising Gross Income$23,365
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$92,365$23,365$1,633$21,732
Total Events$92,365$23,365$28,303$-4,938
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
-Board MemberRental FacilitiesNo$18,810
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$229,992
Unitrust Payment Liability$146,877
Deferred Income$143,313
Accrued Vacation$64,286
Accrued Wages$59,595
Accrued and Withheld Pr Taxes$2,381
Sales Tax Payable$139
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

Members elect the board of directors

Form 990, Page 6, Part VI, Line 7B

Members approve any by-law changes and any other organizational documents.

Form 990, Page 6, Part VI, Line 11B

A copy of the 990 is emailed to the finance committee for review before the form is filed. A final copy is provided to all board members before the return is filed.

Form 990, Page 6, Part VI, Line 15A

Annually the board evaluates the ceo and approves the ceo's compensation.

Form 990, Page 6, Part VI, Line 19

Our governing documents & financial statements are available for inspection at our location.

Filing and Contact Details

Filer

EIN
23-1633499
Phone
5705957505

Signing Officer

Name
Mark Swartley
Title
CEO
Phone
5705957505
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Swartley
Formed
1961
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
137
Volunteers
423

Preparer

Preparer
Bruce W Thomas
Phone
2157238901
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The vision of spruce lake retreat is to "point people toward christ in our outdoor setting" by providing opportunities for christian nurture, meditation, fellowship and recreation in an informal, natural setting for children, youth, adults and families.

Form 990, Page 2, Part III, Line 4D

Spruce lake retreat provides "christ-centered discoveries in an outdoor setting" in the lives and experiences of homeschool families, christian school students, teachers and parents (2,386 guests served). Expenses - 372,495, revenue - 356,555 spruce lake retreat serves the local community by providing a day camp experience for the children of local families in a nurturing, natural setting - teaching about our creator, promoting healthy relationships, entertaining with clean, wholesome fun(73 guests served). Expenses - 42,337, revenue - 22,140

Form 990, Part XI, Line 9

Unrealized gains on investments 26,392 contributed services 19,150 contributed services 0 unrealized loss on investments 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows the accounting guidance for uncertainity in income taxes using fasb asc 740 income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. The organization believes that it has appropriate support for the income tax positions taken on its tax returns. The organization's open tax audit periods are for the proceeding three years from december 31, 2013.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
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IRS990/InsuranceGrp/ManagementAndGeneralAmt07
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IRS990/MissionDesc0THE VISION OF SPRUCE LAKE RETREAT IS TO "POINT PEOPLE TOWARD CHRIST IN OUR OUTDOOR SETTING" BY PROVIDING OPPORTUNITIES FOR CHRISTIAN NURTURE, MEDITATION, FELLOWSHIP AND RECREATION IN AN INFORMAL, NATURAL SETTING FOR CHILDREN, YOUTH, ADULTS AND FAMILIES.
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IRS990/OccupancyGrp/TotalAmt0519834
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IRS990/OfficeExpensesGrp/TotalAmt071642
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IRS990/Organization501c3Ind0X
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IRS990/OtherChangesInNetAssetsAmt045542
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt012083
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt033464
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0247974
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0293521
IRS990/OtherExpensesGrp/Desc0PURCHASES - FOOD
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2EQUIPMENT MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt071
IRS990/OtherExpensesGrp/FundraisingAmt114819
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01247
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15563
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt26247
IRS990/OtherExpensesGrp/ProgramServicesAmt0362575
IRS990/OtherExpensesGrp/ProgramServicesAmt191547
IRS990/OtherExpensesGrp/ProgramServicesAmt264605
IRS990/OtherExpensesGrp/ProgramServicesAmt36137
IRS990/OtherExpensesGrp/TotalAmt0362575
IRS990/OtherExpensesGrp/TotalAmt192865
IRS990/OtherExpensesGrp/TotalAmt270168
IRS990/OtherExpensesGrp/TotalAmt327203
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt057012
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0170967
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01008581
IRS990/OtherSalariesAndWagesGrp/TotalAmt01236560
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt07858
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016665
IRS990/PayrollTaxesGrp/ProgramServicesAmt0100212
IRS990/PayrollTaxesGrp/TotalAmt0124735
IRS990/PensionPlanContributionsGrp/FundraisingAmt017
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02152
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05326
IRS990/PensionPlanContributionsGrp/TotalAmt07495
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt05000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt05000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt074830
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt075677
IRS990/PrincipalOfficerNm0MARK SWARTLEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GUESTS LODGING, DINING & OTHE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02728158
IRS990/ProgSrvcAccomActy2Grp/Desc0SPRUCE LAKE RETREAT CREATES OPPORTUNITIES FOR FAMILIES AND INDIVIDUALS TO REFOCUS THEIR RELATIONSHIP WITH JESUS CHRIST, OUR CENTER OF LIFE. THROUGH WORSHIP, TEACHING, FELLOWSHIP AND RECREATION, PEOPLE CAN TAKE A DEEP BREATH, LOOK EACH OTHER IN THE EYE AND COME AWAY RESTORED IN BODY, MIND AND SPIRIT (2,621 GUESTS SERVED).
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0454613
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0257865
IRS990/ProgSrvcAccomActy3Grp/Desc0SPRUCE LAKE RETREAT USES WILDERNESS ADVENTURES TO POINT YOUNG PEOPLE TOWARDS CHRIST (910 GUESTS SERVED).
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0473454
IRS990/ProgSrvcAccomActy3Grp/GrantAmt038341
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0284403
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SPRUCE LAKE RETREAT PROVIDES "CHRIST-CENTERED DISCOVERIES IN AN OUTDOOR SETTING" IN THE LIVES AND EXPERIENCES OF HOMESCHOOL FAMILIES, CHRISTIAN SCHOOL STUDENTS, TEACHERS AND PARENTS (2,386 GUESTS SERVED). EXPENSES - 372,495, REVENUE - 356,555 SPRUCE LAKE RETREAT SERVES THE LOCAL COMMUNITY BY PROVIDING A DAY CAMP EXPERIENCE FOR THE CHILDREN OF LOCAL FAMILIES IN A NURTURING, NATURAL SETTING - TEACHING ABOUT OUR CREATOR, PROMOTING HEALTHY RELATIONSHIPS, ENTERTAINING WITH CLEAN, WHOLESOME FUN(73 GUESTS SERVED). EXPENSES - 42,337, REVENUE - 22,140
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0414832
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0378695
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt043495
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IRS990/PYOtherRevenueAmt081562
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IRS990/PYSalariesCompEmpBnftPaidAmt01640418
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IRS990/ReconcilationRevenueExpnssAmt01474364
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IRS990/ReportInvestmentsOtherSecInd0false
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IRS990/ReportOtherAssetsInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0435980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0470787
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03186
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IRS990ScheduleA/PublicSupportCY170Pct00.71300
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0-3104

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$29.1$5.00$24.1$11.4$10.3$1.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$27.6$4.60$23.0$11.6$9.42$2.15
2022Detailed filing. Detailed filing data is available for this year.$25.0$4.20$20.8$9.16$7.89$1.27
2021Detailed filing. Detailed filing data is available for this year.$25.7$6.05$19.6$7.78$5.90$1.88
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.9$7.16$17.7$4.56$4.89$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.9$5.87$18.0$7.65$7.58$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.1$5.15$17.9$9.21$5.85$3.36
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.5$3.95$14.6$7.21$5.20$2.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.6$4.10$12.5$6.28$5.06$1.22
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.9$4.63$11.3$6.03$4.79$1.24
2014Detailed filing. Detailed filing data is available for this year.$15.5$5.43$10.1$4.95$4.51$0.44
2013Detailed filing. Detailed filing data is available for this year.$16.3$6.70$9.59$5.09$3.61$1.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.68$1.61$8.07$3.21
2011Summary only. Only limited summary data is available for this year.$6.37$1.13$5.25$3.95$3.19$0.76
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.86$1.33$4.54$3.03