Civic Intelligence

Ohio Wilderness Boys Camp

990 • Fiscal year 2014 • EIN 26-0472588

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 04, 2015

44642 Zerger Quarry RoadSummerfield, OH 43788

(740) 838-4908

Siviq Scores

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

Liabilities / Assets

44th percentile

0.07x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

72nd percentile

0.36x

Higher debt load relative to revenue than 72% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

83rd percentile

27%

Higher net margin than 83% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

41st percentile

$37,000

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

61st percentile

5.5%

Faster asset growth than 61% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

22nd percentile

-9.6%

Faster revenue growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$2,838,122

Up $148,035 (+5.5%) from 2013

Net Assets

Up

$2,638,477

Up $150,969 (+6.1%) from 2013

Liabilities

Down

$199,645

Down $2,934 (-1.4%) from 2013

Revenue

Down

$550,359

Down $58,614 (-9.6%) from 2013

Expenses

Down

$399,970

Down $33,457 (-7.7%) from 2013

Net Income

Down

$150,389

Down $25,157 (-14%) from 2013

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

2014

Assets$2,838,122
Liabilities$199,645
Net Assets$2,638,477

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

2014

Revenue$550,359
Expenses$399,970
Net Income$150,389
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 4, 2015
Return Version
2014v5.0
Gross Receipts
$685,203
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$1,420,919$1,697,254▲ $276,335
Savings and Temporary Cash Investments$781,698$801,759▲ $20,061
Cash and Non-Interest-Bearing Accounts$220,310$276,871▲ $56,561
Inventories for Sale or Use$39,807$55,180▲ $15,373
Prepaid Expenses and Deferred Charges$6,924$6,924→ $0
Accounts Receivable$164$134▼ $30
Total Assets$2,690,087$2,838,122▲ $148,035
Other Assets Total$220,265--
Liabilities
Other Liabilities$199,265--
Mortgage Notes Payable Secured by Investment Property-$194,265-
Accounts Payable and Accrued Expenses$3,314$5,380▲ $2,066
Total Liabilities$202,579$199,645▼ $2,934
Net Assets / Fund Balance
Unrestricted Net Assets$2,391,656$2,562,768▲ $171,112
Temporarily Rstr Net Assets$95,852$75,709▼ $20,143
Total Net Assets Fund Balance$2,487,508$2,638,477▲ $150,969
Total Liabilities and Net Assets / Fund Balance$2,690,087$2,838,122▲ $148,035

Asset Categories

AssetBook ValueDepreciationBasis
Land$693,976-$693,976
Buildings$513,676$62,467$576,143
Other Land Buildings$365,039$17,344$382,383
Equipment$105,569$46,505$152,074
Leasehold Improvements$18,994$4,265$23,259
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joseph W ThompsonCamp AdministratorFT$37,000$37,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$281,805
Program Service Revenue
$13,629
Investment Income
$25,561
Other Revenue
$229,364
All Other Contributions
$281,805
Change in Net Assets
$150,389

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
Other Non Cash Contri Table9$14,818Fair Market Value (FMV)
Food Inventory18$10,182Fair Market Value (FMV)
Cars and Other Vehicles1$8,000Fair Market Value (FMV)
Other Non Cash Contri Table11$5,099Fair Market Value (FMV)
Clothing and Household Goods-$868Fair Market Value (FMV)
Books and Publications-$200Fair Market Value (FMV)
Total Noncash Contributions39$39,167-

Audited Revenue Reconciliation

Revenue per Audited Statements
$550,359
Revenue Not Reported on Form 990
$139,776
Total Revenue per Audited Statements
$690,135
Total Revenue per Form 990
$550,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$239,401
Salaries, Compensation, and Employee Benefits$160,569
Total Fundraising Expense$13,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,138--$98,138
Other Expenses$66,058-$855$66,913
Occupancy$48,298$150$50$48,498
Current Officers, Directors, Trustees, and Key Employees$25,900$7,400$3,700$37,000
Travel$30,326$3,711$1,459$35,496
Depreciation Depletion$30,447$79$20$30,546
Fees for Services Legal-$17,899-$17,899
Office Expenses$10,636$1,613$845$13,094
Comp Disqual Persons$9,415$1,800$1,800$13,015
Payroll Taxes$11,240$736$440$12,416
Insurance$11,213$212$127$11,552
Fees for Services Accounting-$6,349-$6,349
Information Technology$3,707$1,105-$4,812
Fees for Services Other$401-$3,781$4,182
Advertising-$60-$60
Total Functional Expenses$345,779$41,114$13,077$399,970

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$539,166
Expenses per Audited Statements$399,970
Total Expenses per Form 990$399,970
Expenses Not Reported on Form 990$139,196
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,780
Fundraising Direct Expenses$9,695
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Redbud Race$16,780$16,780$7,645$9,135
Total Events$16,780$16,780$9,695$7,085
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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

Filer Name
Ohio Wilderness Boys Camp
EIN
26-0472588
Address
44642 Zerger Quarry Road, Summerfield, OH 43788

Signing Officer

Name
Joesph W Thompson
Title
Camp Administra
Phone
7408384908
Signed
2015-03-04
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
24
Volunteers
98

Preparer

Firm
Byerley Payne & White CPA Pa
Address
114 WN FIRST STREET, SENECA, SC 29678
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 $125,149 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. Also, fund raising event expenses of $9,965 were netted against fund raising event income in Part VIII, statement of revenue in Form 990.

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

Thrift store expenses of $125,149 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. Also, fund raising event expenses of $9,695 were netted against fund raising event income 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 has determined that it does not have any material unrecognized tax benefits or obligations of December 31, 2014. Years ending on or after December 31, 2011, remain subject to examination by federal and state authorities.

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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 $125,149 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. Also, fund raising event expenses of $9,965 were netted against fund raising event income in Part VIII, statement of revenue in Form 990.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Thrift store expenses of $125,149 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. Also, fund raising event expenses of $9,695 were netted against fund raising event income 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 has determined that it does not have any material unrecognized tax benefits or obligations of December 31, 2014. Years ending on or after December 31, 2011, remain subject to examination by federal and state authorities.
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/BooksAndPublicationsGrp/MethodOfDeterminingRevenuesTxt0FMV
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IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt01
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Building materials
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1Other supplies
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1FMV
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0The amounts in column B represent estimated number of contributions during the year.
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.

Document Assets

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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