Civic Intelligence

Camp Capella Inc.

990 • Fiscal year 2015 • EIN 26-2000965

Oct 01, 2014 to Sep 30, 2015 • Filed on Dec 22, 2015

8 Pearl Point RoadHolden, ME 04429

(207) 843-5104

Siviq Scores

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

Liabilities / Assets

40th percentile

0.02x

Higher debt load relative to assets than 40% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

39th percentile

0.02x

Higher debt load relative to revenue than 39% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

94th percentile

62%

Higher net margin than 94% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

63rd percentile

$44,774

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

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

Source year 2015

Revenue Growth

Score unavailable

No value available

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

Source year 2015

Assets

$652,620

No earlier filing loaded for comparison.

Net Assets

$642,613

No earlier filing loaded for comparison.

Liabilities

$10,007

No earlier filing loaded for comparison.

Revenue

$651,658

No earlier filing loaded for comparison.

Expenses

$247,606

No earlier filing loaded for comparison.

Net Income

$404,052

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.

$2.0M$1.5M$1.0M$500K$0Assets 2015: $652,620Liabilities 2015: $10,007Net Assets 2015: $642,6132015Assets 2016: $679,909Liabilities 2016: $20,116Net Assets 2016: $659,7932016Assets 2017: $706,253Liabilities 2017: $45,499Net Assets 2017: $660,7542017Assets 2018: $959,199Liabilities 2018: $62,109Net Assets 2018: $897,0902018Assets 2019: $1,156,836Liabilities 2019: $74,805Net Assets 2019: $1,082,0312019Assets 2020: $1,251,469Liabilities 2020: $101,012Net Assets 2020: $1,150,4572020Assets 2022: $1,655,970Liabilities 2022: $1,264Net Assets 2022: $1,654,7062022Assets 2023: $1,802,835Liabilities 2023: $1,264Net Assets 2023: $1,801,5712023Assets 2024: $1,897,310Liabilities 2024: $1,264Net Assets 2024: $1,896,0462024Assets 2025: $1,933,816Liabilities 2025: $0Net Assets 2025: $1,933,8162025

Highlighted filing

2015

Assets$652,620
Liabilities$10,007
Net Assets$642,613

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2015: $651,658Expenses 2015: $247,606Net Income 2015: $404,0522015Revenue 2016: $235,123Expenses 2016: $217,943Net Income 2016: $17,1802016Revenue 2017: $272,252Expenses 2017: $271,897Net Income 2017: $3552017Revenue 2018: $505,873Expenses 2018: $269,811Net Income 2018: $236,0622018Revenue 2019: $457,315Expenses 2019: $279,969Net Income 2019: $177,3462019Revenue 2020: $268,415Expenses 2020: $206,634Net Income 2020: $61,7812020Revenue 2022: $537,351Expenses 2022: $290,863Net Income 2022: $246,4882022Revenue 2023: $475,245Expenses 2023: $330,630Net Income 2023: $144,6152023Revenue 2024: $496,860Expenses 2024: $408,717Net Income 2024: $88,1432024Revenue 2025: $491,563Expenses 2025: $464,218Net Income 2025: $27,3452025

Highlighted filing

2015

Revenue$651,658
Expenses$247,606
Net Income$404,052
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Dec 22, 2015
Return Version
2014v6.0
Gross Receipts
$661,833
Mission and Program Overview

Mission

The mission of camp capella is to enhance the quality of life for children and adults with disabilities by providing accessible recreational learning experiences, primarily through a lake-front summer camp experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$520,727$532,266▲ $11,539
Savings and Temporary Cash Investments$108,865$94,861▼ $14,004
Cash and Non-Interest-Bearing Accounts$37,050$14,940▼ $22,110
Other Notes and Loans Receivable, Net-$10,007-
Accounts Receivable$6,419$546▼ $5,873
Total Assets$673,061$652,620▼ $20,441
Liabilities
Mortgage Notes Payable Secured by Investment Property$434,500--
Other Liabilities-$10,007-
Total Liabilities$434,500$10,007▼ $424,493
Net Assets / Fund Balance
Unrestricted Net Assets$129,696$537,750▲ $408,054
Temporarily Rstr Net Assets$108,865$104,863▼ $4,002
Total Net Assets Fund Balance$238,561$642,613▲ $404,052
Total Liabilities and Net Assets / Fund Balance$673,061$652,620▼ $20,441

Asset Categories

AssetBook ValueDepreciationBasis
Land$323,300-$323,300
Other Land Buildings$208,966$73,978$282,944

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$52,998$4,570▲ $27$10,000$47,595
2013$21,208$31,771▲ $19-$52,998
2012$18,024$3,175▲ $9-$21,208
2011-$18,015▲ $9-$18,024
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dana Mosher-FT$43,500$1,274$44,774
Leslie Leichko-FT$9,231-$9,231

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$564,695
Program Service Revenue
$24,334
Investment Income
$58
Other Revenue
$62,571
All Other Contributions
$546,336
Change in Net Assets
$404,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$147,830
Other Expenses$99,524
Total Fundraising Expense$15,043
Professional Fundraising Fees$252
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$61,033$22,377-$83,410
Current Officers, Directors, Trustees, and Key Employees-$43,500$9,231$52,731
Depreciation Depletion$21,051--$21,051
All Other Expenses$14,910$139$4,854$19,903
Insurance$13,570--$13,570
Payroll Taxes$7,998$1,711$706$10,415
Other Expenses$7,702--$7,702
Office Expenses-$3,721-$3,721
Advertising$2,473--$2,473
Fees for Services Other-$1,782-$1,782
Fees for Services Accounting-$1,300-$1,300
Pension Plan Contributions-$1,274-$1,274
Information Technology$993--$993
Fees for Services Professional Fundraising--$252$252
Fees for Services Legal-$35-$35
Conferences and Meetings-$31-$31
Total Functional Expenses$156,693$75,870$15,043$247,606
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,951
Fundraising Direct Expenses$10,175
Professional Fundraising Fees$252

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$12,915$12,915$544$12,371
Other Events$12,030$12,030-$12,030
Total Events$55,519$55,519$10,175$45,344
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Memorial Account$10,007
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

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

The executive director is subject to an annual review process with input from board members, campers, vendors, etc. An executive committe oversees the review process and reviews the information submitted by board members regarding the effectiveness of the executive director. Compensation is overseen by the board. Financial, as well as, nonfinancial measures are used to determine the executive director's effectiveness. Financial measures include donations, fundraising income and overall profit and loss.

Form 990, Page 6, Part VI, Line 19

Any such documents required to be disclosed will be provided upon request if available.

Filing and Contact Details

Filer

Filer Name
Camp Capella Inc
EIN
26-2000965
Phone
2078435104
Address
8 PEARL POINT ROAD, HOLDEN, ME 04429

Signing Officer

Name
Ed Steltzer
Title
President
Phone
2078435104
Signed
2015-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Mosher
Formed
2008
Legal Domicile
Me
Voting Board Members
12
Independent Board Members
12
Employees
22
Volunteers
300

Preparer

Firm
Bbsc Cpas
Address
38 PARKWAY SOUTH, BREWER, ME 04412-1628
Preparer
Justin M Freeman CPA
Phone
2079418890
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01274
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0177821
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0180465
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0160938
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0222281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01306200
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0303
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0289
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0935
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02116
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0150
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03793
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0315345
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IRS990ScheduleA/PublicSupportPY170Pct00.74740
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IRS990ScheduleA/SubstantialContributorsTotAmt0524688
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0180465
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0160938
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0222281
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01306200
IRS990ScheduleA/TotalSupportAmt01309993
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt019
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt018024
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt03175
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt018015
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0323300
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt073978
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0282944
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010007
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO MEMORIAL ACCOUNT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0532266
IRS990ScheduleD/TotalLiabilityAmt010007
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010175
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0112
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0544
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01500
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR IS SUBJECT TO AN ANNUAL REVIEW PROCESS WITH INPUT FROM BOARD MEMBERS, CAMPERS, VENDORS, ETC. AN EXECUTIVE COMMITTE OVERSEES THE REVIEW PROCESS AND REVIEWS THE INFORMATION SUBMITTED BY BOARD MEMBERS REGARDING THE EFFECTIVENESS OF THE EXECUTIVE DIRECTOR. COMPENSATION IS OVERSEEN BY THE BOARD. FINANCIAL, AS WELL AS, NONFINANCIAL MEASURES ARE USED TO DETERMINE THE EXECUTIVE DIRECTOR'S EFFECTIVENESS. FINANCIAL MEASURES INCLUDE DONATIONS, FUNDRAISING INCOME AND OVERALL PROFIT AND LOSS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY SUCH DOCUMENTS REQUIRED TO BE DISCLOSED WILL BE PROVIDED UPON REQUEST IF AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false

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