Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
990 • Fiscal year 2013 • EIN 26-0472588
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
44th percentile
Higher debt load relative to assets than 44% of similar nonprofits.
Liabilities / Revenue
70th percentile
Higher debt load relative to revenue than 70% of similar nonprofits.
Net Margin
83rd percentile
Higher net margin than 83% of similar nonprofits.
Top Officer Pay
42nd percentile
Higher top officer pay than 42% of similar nonprofits.
Top officer pay equals 4.0% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
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.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Joseph W Thompson | Camp Administrator | FT | $24,585 | $24,585 |
| Name | Title |
|---|---|
| Wayne Wengerd | Chairman |
| Wayne Keim | Vice Chairman |
| Homer Miller | At large |
| Ray Raber | At large |
| Tim Gingerich | At large |
| Bert Kline | Secretary |
| Norman Troyer | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Food Inventory | 20 | $18,577 | Fair Market Value (FMV) |
| Other Non Cash Contri Table | 4 | $14,217 | Fair Market Value (FMV) |
| Other Non Cash Contri Table | 6 | $7,171 | Fair Market Value (FMV) |
| Cars and Other Vehicles | 2 | $6,000 | Fair Market Value (FMV) |
| Clothing and Household Goods | - | $2,550 | Fair Market Value (FMV) |
| Books and Publications | - | $1,050 | Fair Market Value (FMV) |
| Total Noncash Contributions | 32 | $49,565 | - |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $2,500 | - | - |
| Liability | Amount |
|---|---|
| Land contracts payable | $199,265 |
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 13787 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3314 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 264 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 164 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 888 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 888 |
| IRS990/AllOtherContributionsAmt | 0 | 344177 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Joseph W Thompson |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7408384908 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 44642 Zerger Quarry Road |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Summerfield |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 43788 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 983370 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 220310 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 2459 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 4917 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 17209 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 24585 |
| IRS990/CompDisqualPersonsGrp/FundraisingAmt | 0 | 1700 |
| IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | 0 | 1700 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 9800 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 13200 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 111843 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 344177 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 20048 |
| IRS990/CYOtherExpensesAmt | 0 | 284343 |
| IRS990/CYOtherRevenueAmt | 0 | 191034 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 53714 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 175546 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 149084 |
| IRS990/CYTotalExpensesAmt | 0 | 433427 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 10924 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 608973 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 20 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 79 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 28729 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 28828 |
| IRS990/Desc | 0 | OWBCs primary objective is to teach boys life skills. Our approach to helping a boy change his behavior is to develop internal controls and character. In our attempt to affect change in a boy there are four foundational skills that we build into the life of a group. These four cornerstones are structures and routines, plans, problem solving, and evaluation. If a boy makes these a part of his daily life, his chances for success are dramatically increased. During the year, OWBC served 28 boys through its camping program. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 35111 |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 407238 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6344 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6344 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 4833 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4833 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 4804 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 934 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 5738 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Wayne Wengerd |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Bert Kline |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Norman Troyer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Wayne Keim |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Homer Miller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Ray Raber |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Tim Gingerich |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Joseph W Thompson |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 24585 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | At large |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | At large |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | At large |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Camp Administrator |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 720816 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 297537 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2109 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2109 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9008 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9008 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 4173 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 39807 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 20048 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 20048 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 93775 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1248160 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1420919 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1514694 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 2500 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2247546 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2487508 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 185694 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 185694 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 49565 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 50 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 150 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 58931 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 59131 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 528 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1607 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7387 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9522 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 220265 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 220265 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 61 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 74 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 3141 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 3276 |
| IRS990/OtherExpensesGrp/Desc | 0 | Other supplies |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 132 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 112581 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 112713 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 198773 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 199265 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2993 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2993 |
| IRS990/OtherRevenueTotalAmt | 0 | 2993 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 96133 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 96133 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 136 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 394 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 11360 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11890 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6374 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6924 |
| IRS990/PrincipalOfficerNm | 0 | Joseph W Thompson |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 29305 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Camper service fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 53714 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 53714 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 336129 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -3500 |
| IRS990/PYOtherExpensesAmt | 0 | 265766 |
| IRS990/PYOtherRevenueAmt | 0 | 692771 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 110054 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 751281 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 118407 |
| IRS990/PYTotalExpensesAmt | 0 | 384173 |
| IRS990/PYTotalRevenueAmt | 0 | 1135454 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 175546 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 53714 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 2347 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 2347 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 781698 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 344177 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 336129 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 632722 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 348099 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 389577 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2050704 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 22395 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 659338 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8704 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5362 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1600 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 697399 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 810239 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.72210 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.74210 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1984480 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 66224 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 344177 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 336129 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 632722 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 348099 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 389577 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2050704 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2748103 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 528392 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 47751 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 576143 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 57113 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 22002 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 69776 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 29163 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 98939 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 133845 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 433427 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 473711 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 473711 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 20545 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 2714 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 23259 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 220265 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Land under land purchase contracts |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 111843 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 328495 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 14147 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 342642 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 199265 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Land contracts payable |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 111843 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 168956 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 608973 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other revenues not included on Form 990 (Part XI, line 2d) |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other expenses not included on Form 990 (Part XII, line 2d) |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Footnote for uncertain tax position under FIN 48 (Part X) |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1420919 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 220265 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 433427 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 199265 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 608973 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 777929 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 567272 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt | 0 | FMV |
| IRS990ScheduleM/BooksAndPublicationsGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/BooksAndPublicationsGrp/NoncashContributionsRptF990Amt | 0 | 1050 |
| IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt | 0 | 2 |
| IRS990ScheduleM/CarsAndOtherVehiclesGrp/MethodOfDeterminingRevenuesTxt | 0 | FMV |
| IRS990ScheduleM/CarsAndOtherVehiclesGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/CarsAndOtherVehiclesGrp/NoncashContributionsRptF990Amt | 0 | 6000 |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt | 0 | FMV |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt | 0 | 2550 |
| IRS990ScheduleM/FoodInventoryGrp/ContributionCnt | 0 | 20 |
| IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt | 0 | FMV |
| IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt | 0 | 18577 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 0 | 4 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt | 1 | 6 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 0 | Building materials |
| IRS990ScheduleM/OtherNonCashContriTableGrp/Desc | 1 | Other supplies |
| IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | 0 | FMV |
| IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt | 1 | FMV |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 0 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd | 1 | X |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 0 | 14217 |
| IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt | 1 | 7171 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt | 0 | The amounts in column B represent estimated number of contributions during 2013. |
| IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Number of contributions or items or both (Part I, col b) |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | CEO executive director top management comp Part VI line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing documents etc available to public Part VI line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 1 | PA |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.