Civic Intelligence

Ohio Wilderness Boys Camp

990 • Fiscal year 2013 • EIN 26-0472588

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 23, 2014

44642 Zerger Quarry Road43788

(740) 838-4908

Siviq Scores

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

Liabilities / Assets

44th percentile

0.08x

Higher debt load relative to assets than 44% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

70th percentile

0.33x

Higher debt load relative to revenue than 70% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

83rd percentile

29%

Higher net margin than 83% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

42nd percentile

$24,585

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

69th percentile

9.2%

Faster asset growth than 69% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$2,690,087

Up $227,481 (+9.2%) from 2012

Net Assets

Up

$2,487,508

Up $239,962 (+11%) from 2012

Liabilities

Down

$202,579

Down $12,481 (-5.8%) from 2012

Revenue

$608,973

No earlier filing loaded for comparison.

Expenses

Up

$433,427

Up $49,254 (+13%) from 2012

Net Income

$175,546

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,250,769Liabilities 2010: $245,648Net Assets 2010: $1,005,1212010Assets 2011: $1,719,161Liabilities 2011: $222,896Net Assets 2011: $1,496,2652011Assets 2012: $2,462,606Liabilities 2012: $215,060Net Assets 2012: $2,247,5462012Assets 2013: $2,690,087Liabilities 2013: $202,579Net Assets 2013: $2,487,5082013Assets 2014: $2,838,122Liabilities 2014: $199,645Net Assets 2014: $2,638,4772014Assets 2015: $2,922,167Liabilities 2015: $188,706Net Assets 2015: $2,733,4612015Assets 2016: $2,972,178Liabilities 2016: $209,479Net Assets 2016: $2,762,6992016Assets 2017: $3,296,990Liabilities 2017: $223,922Net Assets 2017: $3,073,0682017Assets 2018: $4,096,363Liabilities 2018: $803,991Net Assets 2018: $3,292,3722018Assets 2019: $4,257,852Liabilities 2019: $719,547Net Assets 2019: $3,538,3052019Assets 2020: $4,477,313Liabilities 2020: $532,413Net Assets 2020: $3,944,9002020Assets 2021: $4,940,707Liabilities 2021: $531,192Net Assets 2021: $4,409,5152021Assets 2022: $5,444,022Liabilities 2022: $480,076Net Assets 2022: $4,963,9462022Assets 2023: $5,697,722Liabilities 2023: $434,133Net Assets 2023: $5,263,5892023Assets 2024: $6,645,511Liabilities 2024: $892,389Net Assets 2024: $5,753,1222024Assets 2025: $6,593,606Liabilities 2025: $706,210Net Assets 2025: $5,887,3962025

Highlighted filing

2013

Assets$2,690,087
Liabilities$202,579
Net Assets$2,487,508

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $260,7422010Expenses 2011: $330,6422011Expenses 2012: $384,1732012Revenue 2013: $608,973Expenses 2013: $433,427Net Income 2013: $175,5462013Revenue 2014: $550,359Expenses 2014: $399,970Net Income 2014: $150,3892014Revenue 2015: $439,644Expenses 2015: $352,429Net Income 2015: $87,2152015Revenue 2016: $583,901Expenses 2016: $650,241Net Income 2016: -$66,3402016Revenue 2017: $799,346Expenses 2017: $603,398Net Income 2017: $195,9482017Revenue 2018: $959,141Expenses 2018: $756,681Net Income 2018: $202,4602018Revenue 2019: $1,037,158Expenses 2019: $791,225Net Income 2019: $245,9332019Revenue 2020: $1,272,386Expenses 2020: $865,791Net Income 2020: $406,5952020Revenue 2021: $1,449,043Expenses 2021: $984,788Net Income 2021: $464,2552021Revenue 2022: $1,628,285Expenses 2022: $1,086,501Net Income 2022: $541,7842022Revenue 2023: $1,546,120Expenses 2023: $1,260,117Net Income 2023: $286,0032023Revenue 2024: $1,482,273Expenses 2024: $1,334,269Net Income 2024: $148,0042024Revenue 2025: $1,663,180Expenses 2025: $1,529,737Net Income 2025: $133,4432025

Highlighted filing

2013

Revenue$608,973
Expenses$433,427
Net Income$175,546
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 23, 2014
Return Version
2013v3.1
Gross Receipts
$720,816
Mission and Program Overview

Mission

Our mission is to share Gods love and give boys a new outlook on life. Our goal is to help them recognize and overcome the problems that have prevented positive social development and appropriate relationship building in their families and communities.

Our mission is to share God's love and give boys a new outlook on life. Our goal is to help them recognize and overcome the problems that have prevented positive social development and appropriate relationship building in their families and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,248,160$1,420,919▲ $172,759
Savings and Temporary Cash Investments-$781,698-
Cash and Non-Interest-Bearing Accounts$983,370$220,310▼ $763,060
Inventories for Sale or Use$4,173$39,807▲ $35,634
Prepaid Expenses and Deferred Charges$6,374$6,924▲ $550
Loans From Officers Directors$2,500--
Accounts Receivable$264$164▼ $100
Total Assets$2,462,606$2,690,087▲ $227,481
Other Assets Total$220,265$220,265→ $0
Liabilities
Other Liabilities$198,773$199,265▲ $492
Accounts Payable and Accrued Expenses$13,787$3,314▼ $10,473
Total Liabilities$215,060$202,579▼ $12,481
Net Assets / Fund Balance
Unrestricted Net Assets$2,135,354$2,391,656▲ $256,302
Temporarily Rstr Net Assets$112,192$95,852▼ $16,340
Total Net Assets Fund Balance$2,247,546$2,487,508▲ $239,962
Total Liabilities and Net Assets / Fund Balance$2,462,606$2,690,087▲ $227,481

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$528,392$47,751$576,143
Land$473,711-$473,711
Other Land Buildings$328,495$14,147$342,642
Equipment$69,776$29,163$98,939
Leasehold Improvements$20,545$2,714$23,259
Other Assets Org$220,265--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joseph W ThompsonCamp AdministratorFT$24,585$24,585

Board Members and Trustees

NameTitle
Wayne WengerdChairman
Wayne KeimVice Chairman
Homer MillerAt large
Ray RaberAt large
Tim GingerichAt large
Bert KlineSecretary
Norman TroyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$344,177
Program Service Revenue
$53,714
Investment Income
$20,048
Other Revenue
$191,034
All Other Contributions
$344,177
Change in Net Assets
$175,546

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory20$18,577Fair Market Value (FMV)
Other Non Cash Contri Table4$14,217Fair Market Value (FMV)
Other Non Cash Contri Table6$7,171Fair Market Value (FMV)
Cars and Other Vehicles2$6,000Fair Market Value (FMV)
Clothing and Household Goods-$2,550Fair Market Value (FMV)
Books and Publications-$1,050Fair Market Value (FMV)
Total Noncash Contributions32$49,565-

Audited Revenue Reconciliation

Revenue per Audited Statements
$608,973
Revenue Not Reported on Form 990
$168,956
Total Revenue per Audited Statements
$777,929
Total Revenue per Form 990
$608,973
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$284,343
Salaries, Compensation, and Employee Benefits$149,084
Total Fundraising Expense$10,924
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$112,581-$132$112,713
Other Salaries and Wages$96,133--$96,133
Occupancy$58,931$150$50$59,131
Travel$45,083-$146$45,229
Depreciation Depletion$28,729$79$20$28,828
Current Officers, Directors, Trustees, and Key Employees$17,209$4,917$2,459$24,585
Comp Disqual Persons$9,800$1,700$1,700$13,200
Payroll Taxes$11,360$394$136$11,890
Office Expenses$7,387$1,607$528$9,522
Insurance$9,008--$9,008
Fees for Services Accounting-$6,344-$6,344
Fees for Services Other$934-$4,804$5,738
Fees for Services Legal$4,833--$4,833
Other Employee Benefits$3,141$74$61$3,276
Information Technology$2,109--$2,109
Advertising--$888$888
Total Functional Expenses$407,238$15,265$10,924$433,427

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$567,272
Expenses per Audited Statements$433,427
Total Expenses per Form 990$433,427
Expenses Not Reported on Form 990$133,845
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$2,500--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Land contracts payable$199,265
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
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

OWBC's Camp Administrator reviews Form 990 for accuracy prior to its filing with the Internal Revenue Service. Form 990 is also distributed to each board member prior to its filing.

Conflict of interest policy compliance Part VI line 12C

Each director, principal officer and member of a committee with govenring board delegated powers shall annually sign a statement which affirms such person has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining, and whether partnerships, joint ventures, and arragnements with management organizations conform to the Organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.

CEO executive director top management comp Part VI line 15A

The compensation of the Camp Administrator is reviewed annually by the board personnel committee. Comparative datat is reviewed as part of this process. The compensation decisions are documented in board minutes.

Governing documents etc available to public Part VI line 19

OWBC makes its annual audited financial statements and other governing documents such as its by laws, articles of incorporation, and conflict of interest policy available upon request. These documents may also be inspected at OWBC's coporate headquarters located in Summerfield, Ohio.

Filing and Contact Details

Filer

EIN
26-0472588

Signing Officer

Name
Joesph W Thompson
Title
Camp Administra
Phone
7408384908
Signed
2014-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph W Thompson
Formed
2007
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
137

Preparer

Preparer
Mark a Payne
Phone
8648821937
Supplemental Narrative

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

Thrift store expenses of $111,843 were not included in the revenue section of the statement of activities in the audited financial statements, but were netted against sales of inventory in Part VIII, statement of revenue in Form 990.

Other expenses not included on Form 990 (Part XII, line 2D)

Thrift store expenses of $111,843 were included in the expense section of the statement of activities in the audited financial statements, but were netted against sales of inventory in Part VIII, statement of revenue in Form 990.

Footnote for uncertain tax position under FIN 48 (Part X)

OWBC has adopted accounting principles related to accounting for uncertainty in income taxes. OWBC's policy is to record a liability for any tax position taken that is beneficial to OWBC, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Penalties and interest related to underpayment of income taxes are not recorded as income taxes but as penalties and interest expense. Management believes there are no such positions as of year-end and, accordingly, no liability has been accrued.

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IRS990/MissionDesc0Our mission is to share God's love and give boys a new outlook on life. Our goal is to help them recognize and overcome the problems that have prevented positive social development and appropriate relationship building in their families and communities.
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IRS990/PrincipalOfficerNm0Joseph W Thompson
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Thrift store expenses of $111,843 were not included in the revenue section of the statement of activities in the audited financial statements, but were netted against sales of inventory in Part VIII, statement of revenue in Form 990.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Thrift store expenses of $111,843 were included in the expense section of the statement of activities in the audited financial statements, but were netted against sales of inventory in Part VIII, statement of revenue in Form 990.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2OWBC has adopted accounting principles related to accounting for uncertainty in income taxes. OWBC's policy is to record a liability for any tax position taken that is beneficial to OWBC, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Penalties and interest related to underpayment of income taxes are not recorded as income taxes but as penalties and interest expense. Management believes there are no such positions as of year-end and, accordingly, no liability has been accrued.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues not included on Form 990 (Part XI, line 2d)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other expenses not included on Form 990 (Part XII, line 2d)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Footnote for uncertain tax position under FIN 48 (Part X)
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt0FMV
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Building materials
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1Other supplies
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0The amounts in column B represent estimated number of contributions during 2013.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0Number of contributions or items or both (Part I, col b)
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OWBC's Camp Administrator reviews Form 990 for accuracy prior to its filing with the Internal Revenue Service. Form 990 is also distributed to each board member prior to its filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each director, principal officer and member of a committee with govenring board delegated powers shall annually sign a statement which affirms such person has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the Organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. To ensure the Organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining, and whether partnerships, joint ventures, and arragnements with management organizations conform to the Organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The compensation of the Camp Administrator is reviewed annually by the board personnel committee. Comparative datat is reviewed as part of this process. The compensation decisions are documented in board minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OWBC makes its annual audited financial statements and other governing documents such as its by laws, articles of incorporation, and conflict of interest policy available upon request. These documents may also be inspected at OWBC's coporate headquarters located in Summerfield, Ohio.
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/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/StatesWhereCopyOfReturnIsFldCd1PA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.59$0.71$5.89$1.66$1.53$0.13
2024Detailed filing. Detailed filing data is available for this year.$6.65$0.89$5.75$1.48$1.33$0.15
2023Detailed filing. Detailed filing data is available for this year.$5.70$0.43$5.26$1.55$1.26$0.29
2022Detailed filing. Detailed filing data is available for this year.$5.44$0.48$4.96$1.63$1.09$0.54
2021Detailed filing. Detailed filing data is available for this year.$4.94$0.53$4.41$1.45$0.98$0.46
2020Detailed filing. Detailed filing data is available for this year.$4.48$0.53$3.94$1.27$0.87$0.41
2019Detailed filing. Detailed filing data is available for this year.$4.26$0.72$3.54$1.04$0.79$0.25
2018Detailed filing. Detailed filing data is available for this year.$4.10$0.80$3.29$0.96$0.76$0.20
2017Detailed filing. Detailed filing data is available for this year.$3.30$0.22$3.07$0.80$0.60$0.20
2016Detailed filing. Detailed filing data is available for this year.$2.97$0.21$2.76$0.58$0.65$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.92$0.19$2.73$0.44$0.35$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.84$0.20$2.64$0.55$0.40$0.15
2013Detailed filing. Detailed filing data is available for this year.$2.69$0.20$2.49$0.61$0.43$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.22$2.25$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.22$1.50$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.25$1.01$0.26