Civic Intelligence

YMCA Camp Tecumseh Inc.

990 • Fiscal year 2015 • EIN 23-7331099

Jan 01, 2015 to Dec 31, 2015 • Filed on May 16, 2016

12635 W Tecumseh Bend RdBrookston, IN 47923

(765) 564-2898

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.05x

Higher debt load relative to assets than 22% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

41st percentile

0.24x

Higher debt load relative to revenue than 41% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Net Margin

77th percentile

18%

Higher net margin than 77% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

19th percentile

$137,875

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Asset Growth

52nd percentile

2.0%

Faster asset growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-0.2%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Assets

Up

$35,120,963

Up $693,319 (+2.0%) from 2014

Net Assets

Up

$33,392,460

Up $501,238 (+1.5%) from 2014

Liabilities

Up

$1,728,503

Up $192,081 (+13%) from 2014

Revenue

Down

$7,250,170

Down $16,729 (-0.2%) from 2014

Expenses

Up

$5,922,795

Up $117,345 (+2.0%) from 2014

Net Income

Down

$1,327,375

Down $134,074 (-9.2%) from 2014

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2010: $25,929,891Liabilities 2010: $1,120,173Net Assets 2010: $24,809,7182010Assets 2011: $27,292,713Liabilities 2011: $1,340,568Net Assets 2011: $25,952,1452011Assets 2012: $29,485,098Liabilities 2012: $1,383,925Net Assets 2012: $28,101,1732012Assets 2013: $32,515,986Liabilities 2013: $1,479,245Net Assets 2013: $31,036,7412013Assets 2014: $34,427,644Liabilities 2014: $1,536,422Net Assets 2014: $32,891,2222014Assets 2015: $35,120,963Liabilities 2015: $1,728,503Net Assets 2015: $33,392,4602015Assets 2016: $36,682,473Liabilities 2016: $1,687,300Net Assets 2016: $34,995,1732016Assets 2017: $41,132,333Liabilities 2017: $2,172,419Net Assets 2017: $38,959,9142017Assets 2018: $40,243,679Liabilities 2018: $2,013,824Net Assets 2018: $38,229,8552018Assets 2019: $45,174,142Liabilities 2019: $2,612,137Net Assets 2019: $42,562,0052019Assets 2020: $46,193,263Liabilities 2020: $2,652,289Net Assets 2020: $43,540,9742020Assets 2021: $53,897,465Liabilities 2021: $2,638,854Net Assets 2021: $51,258,6112021Assets 2022: $56,398,022Liabilities 2022: $9,568,995Net Assets 2022: $46,829,0272022Assets 2023: $59,695,656Liabilities 2023: $9,146,449Net Assets 2023: $50,549,2072023Assets 2024: $63,601,928Liabilities 2024: $9,741,539Net Assets 2024: $53,860,3892024

Highlighted filing

2015

Assets$35,120,963
Liabilities$1,728,503
Net Assets$33,392,460

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,694,2522010Expenses 2011: $4,945,7112011Expenses 2012: $5,265,2982012Revenue 2013: $6,241,956Expenses 2013: $5,407,162Net Income 2013: $834,7942013Revenue 2014: $7,266,899Expenses 2014: $5,805,450Net Income 2014: $1,461,4492014Revenue 2015: $7,250,170Expenses 2015: $5,922,795Net Income 2015: $1,327,3752015Revenue 2016: $9,413,783Expenses 2016: $6,437,770Net Income 2016: $2,976,0132016Revenue 2017: $9,599,914Expenses 2017: $7,525,248Net Income 2017: $2,074,6662017Revenue 2018: $7,463,594Expenses 2018: $7,284,257Net Income 2018: $179,3372018Revenue 2019: $7,985,985Expenses 2019: $6,852,852Net Income 2019: $1,133,1332019Revenue 2020: $2,959,184Expenses 2020: $3,880,721Net Income 2020: -$921,5372020Revenue 2021: $11,326,194Expenses 2021: $5,481,073Net Income 2021: $5,845,1212021Revenue 2022: $8,016,390Expenses 2022: $6,948,060Net Income 2022: $1,068,3302022Revenue 2023: $8,356,478Expenses 2023: $8,548,604Net Income 2023: -$192,1262023Revenue 2024: $9,959,505Expenses 2024: $9,163,125Net Income 2024: $796,3802024

Highlighted filing

2015

Revenue$7,250,170
Expenses$5,922,795
Net Income$1,327,375
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 16, 2016
Return Version
2015v2.1
Gross Receipts
$8,293,300
Mission and Program Overview

Mission

The mission of the ymca camp tecumseh is to put christian principles into practice through programs that build healthy spirit, mind, and body for all. See further details in schedule o. It is organized for charitable, religious, and educational purposes to include: -the development of christian character in its members through leadership, example, training and interactions with other members. -to facilitate an understanding of self and others through personal relationships. -to foster in all its members and staff a spirit of love, understanding, tolerance, and kinship with all nature and mankind. -to emphasize christian values. -to facilitate in its members personal responsibility, self-reliance, personal dignity, sense of achievement, and skills for leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,821,096$15,571,512▲ $750,416
Land, Buildings, and Equipment, Net$15,426,750$15,084,713▼ $342,037
Savings and Temporary Cash Investments$3,550,606$4,271,718▲ $721,112
Prepaid Expenses and Deferred Charges$91,794$108,872▲ $17,078
Accounts Receivable$129,307$54,035▼ $75,272
Inventories for Sale or Use$40,083$27,609▼ $12,474
Cash and Non-Interest-Bearing Accounts$368,008$2,504▼ $365,504
Total Assets$34,427,644$35,120,963▲ $693,319
Liabilities
Deferred Revenue$1,463,557$1,617,204▲ $153,647
Accounts Payable and Accrued Expenses$72,865$111,299▲ $38,434
Total Liabilities$1,536,422$1,728,503▲ $192,081
Net Assets / Fund Balance
Unrestricted Net Assets$32,024,758$32,502,828▲ $478,070
Permanently Rstr Net Assets$717,839$730,408▲ $12,569
Temporarily Rstr Net Assets$148,625$159,224▲ $10,599
Total Net Assets Fund Balance$32,891,222$33,392,460▲ $501,238
Total Liabilities and Net Assets / Fund Balance$34,427,644$35,120,963▲ $693,319

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,521,455$7,453,261$15,974,716
Leasehold Improvements$2,747,740$2,105,696$4,853,436
Land$2,865,139-$2,865,139
Equipment$649,548$1,617,704$2,267,252
Other Land Buildings$300,831-$300,831

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$3,973,191$12,569▲ $412,231-$4,383,775
2014$3,523,383$3,590▲ $458,687-$3,973,191
2013$3,290,150$655▲ $246,045-$3,523,383
2012$3,053,091$54,589▲ $193,665-$3,290,150
2011$2,747,088$198,275▲ $117,295-$3,053,091
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott BrosmanCEOFT$116,750$21,125$137,875

Board Members and Trustees

NameTitle
Cadi BienPresident
Alysa RollockDirector
Cathy ScottDirector
Dave WilliamsDirector
Del BartlettDirector
Dick BradshawDirector
Don FryDirector
Jim AndrewDirector
Lindsey SchiesserDirector
Mike GibsonDirector
Peg MinnicusDirector
Steve GloyeskeDirector
Steve HancookDirector
Susan DelongDirector
Thomas FreemanDirector
Rick DavisTreasurer
Rob CulrossVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$605,807
Program Service Revenue
$5,690,133
Investment Income
$787,622
Other Revenue
$166,608
All Other Contributions
$566,734
Change in Net Assets
$1,327,375

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,250,170
Revenue Not Reported on Form 990
$248,451
Total Revenue per Audited Statements
$7,498,621
Total Revenue per Form 990
$7,250,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,969,087
Salaries, Compensation, and Employee Benefits$2,675,872
Grants and Similar Amounts Paid$277,836
Total Fundraising Expense$93,720
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,961,396$17,838$51,410$2,030,644
Depreciation Depletion$838,229$93,133-$931,362
Occupancy$564,896$56,407-$621,303
Office Expenses$372,356$22,217-$394,573
Grants to Domestic Individuals$277,836--$277,836
Other Employee Benefits$187,272$17,458$5,867$210,597
Payroll Taxes$147,492$6,935$5,273$159,700
Insurance$132,769$14,752-$147,521
Current Officers, Directors, Trustees, and Key Employees$34,469$82,725$20,681$137,875
Pension Plan Contributions$127,583$6,745$2,728$137,056
Fees for Services Legal$115,986$12,887-$128,873
All Other Expenses$85,376$4,796-$90,172
Fees for Services Accounting$46,055$5,118-$51,173
Other Expenses$47,813--$47,813
Advertising$23,628$1,296$7,761$32,685
Travel$27,163$3,018-$30,181
Information Technology$26,112$2,901-$29,013
Conferences and Meetings$21,228$1,210-$22,438
Total Functional Expenses$5,479,639$349,436$93,720$5,922,795

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,157,453
Total Expenses per Form 990$5,922,795
Expenses per Audited Statements$5,909,002
Expenses Not Reported on Form 990$248,451
Expenses Not Reported on Financial Statements$13,793
Other Expense Adjustments$13,793
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
See Note BelowBoard MemberArchitecture ServiceNo$12,268
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 6

Our organization is a public charity open to all without regard to ability to pay. Volunteer board members have the right to elect members of the board but do not receive any distributions of income or assets from the organization.

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

Return is reviewed by board or its designated committee prior to filing.

Form 990, Page 6, Part VI, Line 12C

Potential conflicts are discussed by the board at an open meeting and the board's decision is reflected in the minutes.

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

Compensation is compared to that of equivalent employees at other ymca camps. The remuneration committee of the board discusses the merit of each employee.

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

Compensation is compared to that of equivalent employees at other ymca camps. The remuneration committee of the board discusses the merit of each employee.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Ymca Camp Tecumseh Inc
EIN
23-7331099
Phone
7655642898
Address
12635 W TECUMSEH BEND RD, BROOKSTON, IN 47923

Signing Officer

Name
Cadi Bien
Title
President
Phone
7655642898
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cadi Bien
Formed
1924
Legal Domicile
In
Voting Board Members
17
Independent Board Members
17
Employees
405
Volunteers
1,700

Preparer

Firm
Huth Thompson Llp
Address
PO BOX 970, LAFAYETTE, IN 47902-0970
Preparer
Kimberley R Morisette
Phone
7654285000
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of the ymca camp tecumseh is to put christian principles into practice through programs that build healthy spirit, mind, and body for all. See further details in schedule o. It is organized for charitable, religious, and educational purposes to include: -the development of christian character in its members through leadership, example, training and interactions with other members. -to facilitate an understanding of self and others through personal relationships. -to foster in all its members and staff a spirit of love, understanding, tolerance, and kinship with all nature and mankind. -to emphasize christian values. -to facilitate in its members personal responsibility, self-reliance, personal dignity, sense of achievement, and skills for leadership.

Form 990, Part XI, Line 9

Book to tax difference 13,793 total 13,793

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Endowment funds are established for scholarships and camperships.

Schedule D, Page 3, Part X

Accounting standards requires entities to disclose in their financial statements the nature of any uncertainties in their tax position. Tax years including 2012 and later are subject to examination by tax authorities. Areas that irs and state tax authorities consider when examining tax returns of a charity include, but may not be limited to, tax exemptstatus and the existence and amount of unrelated business income. The organization does not believe that it has any uncertain tax positions with respect to these or other matters, and therefore has not recorded any unrecognized tax benefits or liabilities. The organization is not aware of any circumstances or events that make it reasonably possible that tax benefits may increase or decrease within 12 months of the date of these financial statements.

Schedule D, Page 4, Part XI, Line 2D

Cost of goods sold included w/ expenses on financials 242,668

Schedule D, Page 4, Part XII, Line 2D

Cost of goods sold included w/ revenue on tax return 242,668

Schedule D, Page 4, Part XII, Line 4B

Rounding 18 book / tax depreciation difference 13,775

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IRS990/Form990PartVIISectionAGrp/PersonNm6THOMAS FREEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7MIKE GIBSON
IRS990/Form990PartVIISectionAGrp/PersonNm8STEVE GLOYESKE
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IRS990/Form990PartVIISectionAGrp/PersonNm14DAVE WILLIAMS
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17CEO
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IRS990/MissionDesc0THE MISSION OF THE YMCA CAMP TECUMSEH IS TO PUT CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND, AND BODY FOR ALL. SEE FURTHER DETAILS IN SCHEDULE O. IT IS ORGANIZED FOR CHARITABLE, RELIGIOUS, AND EDUCATIONAL PURPOSES TO INCLUDE: -THE DEVELOPMENT OF CHRISTIAN CHARACTER IN ITS MEMBERS THROUGH LEADERSHIP, EXAMPLE, TRAINING AND INTERACTIONS WITH OTHER MEMBERS. -TO FACILITATE AN UNDERSTANDING OF SELF AND OTHERS THROUGH PERSONAL RELATIONSHIPS. -TO FOSTER IN ALL ITS MEMBERS AND STAFF A SPIRIT OF LOVE, UNDERSTANDING, TOLERANCE, AND KINSHIP WITH ALL NATURE AND MANKIND. -TO EMPHASIZE CHRISTIAN VALUES. -TO FACILITATE IN ITS MEMBERS PERSONAL RESPONSIBILITY, SELF-RELIANCE, PERSONAL DIGNITY, SENSE OF ACHIEVEMENT, AND SKILLS FOR LEADERSHIP.
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES RESIDENT UNRESTR
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM FEES GROUPS & CONFERE
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM FEES OUTDOOR EDUCATIO
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM FEES LEADERSHIP CENTE
IRS990/ProgramServiceRevenueGrp/Desc4PROGRAM FEES - EQUESTRIAN CAM
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2723726
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4236315
IRS990/ProgSrvcAccomActy2Grp/Desc0RETREATS AND CONFERENCE PROGRAMS HELP FULFULL THE MISSION OF YMCA CAMP TECUMSEH BY PROVIDING OUTSTANDING PROGRAM OPPORTUNITIES FOR CHURCH GROUPS, NOT-FOR-PROFIT YOUTH SERVING AGENCIES, AND SPECIAL NEEDS CHILDREN. INCLUDED WOULD BE HOOSIER BURN CAMP, KIDNEY CAMP, ROYAL FAMILY KIDS CAMP FOR FOSTER CHILDREN, 4-H CAMP FOR RURAL YOUTH, AND MANY YMCA RETREATS FOR PARENT CHILD MEMBERS. FEE ASSISTANCE IS AVAILABLE FROM DONATIONS FOR THOSE THAT CANNOT PAY THE FULL FEE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0OUTDOOR EDUCATION PROGRAMS FOR ELEMENTARY AND MIDDLE SCHOOL STUDENTS ANNUALLY BRINGS THE CAMP MISSION TO THOUSANDS OF STUDENTS WHO WOULD NOT OTHERWISE HAVE THE OPPORTUNITY FOR A YMCA CAMP TECUMSEH EXPERIENCE. DESIGNED TO EXTEND THE TRADITIONAL CLASSROOM STUDIES WITH ENRICHMENT ACTIVITIES IN THE OUT-OF-DOORS, STUDENTS EXPERIENCE THE CAMP MISSION FIRST HAND. THE PROGRAM FEE IS SUBSIDIZED SO NO STUDENT HAS TO PAY THE FULL COST OF THE EXPERIENCE. ADDITIONALLY, CONTRIBUTIONS HELP PROVIDE FURTHER FEE ASSISTANCE AS NEEDED.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$63.6$9.74$53.9$9.96$9.16$0.80
2023Detailed filing. Detailed filing data is available for this year.$59.7$9.15$50.5$8.36$8.55$0.19
2022Detailed filing. Detailed filing data is available for this year.$56.4$9.57$46.8$8.02$6.95$1.07
2021Detailed filing. Detailed filing data is available for this year.$53.9$2.64$51.3$11.3$5.48$5.85
2020Detailed filing. Detailed filing data is available for this year.$46.2$2.65$43.5$2.96$3.88$0.92
2019Detailed filing. Detailed filing data is available for this year.$45.2$2.61$42.6$7.99$6.85$1.13
2018Detailed filing. Detailed filing data is available for this year.$40.2$2.01$38.2$7.46$7.28$0.18
2017Detailed filing. Detailed filing data is available for this year.$41.1$2.17$39.0$9.60$7.53$2.07
2016Detailed filing. Detailed filing data is available for this year.$36.7$1.69$35.0$9.41$6.44$2.98
2015Detailed filing. Detailed filing data is available for this year.$35.1$1.73$33.4$7.25$5.92$1.33
2014Detailed filing. Detailed filing data is available for this year.$34.4$1.54$32.9$7.27$5.81$1.46
2013Detailed filing. Detailed filing data is available for this year.$32.5$1.48$31.0$6.24$5.41$0.83
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$29.5$1.38$28.1$5.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.3$1.34$26.0$4.95
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.9$1.12$24.8$4.69