Civic Intelligence

Camp Capella Inc.

990 • Fiscal year 2016 • EIN 26-2000965

Oct 01, 2015 to Sep 30, 2016 • Filed on Jan 06, 2017

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

47th percentile

0.03x

Higher debt load relative to assets than 47% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

62nd percentile

0.09x

Higher debt load relative to revenue than 62% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

61st percentile

7.3%

Higher net margin than 61% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

61st percentile

$40,408

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 17.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

57th percentile

4.2%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

3rd percentile

-64%

Faster revenue growth than 3% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$679,909

Up $27,289 (+4.2%) from 2015

Net Assets

Up

$659,793

Up $17,180 (+2.7%) from 2015

Liabilities

Up

$20,116

Up $10,109 (+101%) from 2015

Revenue

Down

$235,123

Down $416,535 (-64%) from 2015

Expenses

Down

$217,943

Down $29,663 (-12%) from 2015

Net Income

Down

$17,180

Down $386,872 (-96%) from 2015

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

2016

Assets$679,909
Liabilities$20,116
Net Assets$659,793

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

2016

Revenue$235,123
Expenses$217,943
Net Income$17,180
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jan 6, 2017
Return Version
2015v3.0
Gross Receipts
$255,359
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$532,266$529,330▼ $2,936
Savings and Temporary Cash Investments$94,861$97,298▲ $2,437
Cash and Non-Interest-Bearing Accounts$14,940$33,123▲ $18,183
Other Notes and Loans Receivable, Net$10,007$20,116▲ $10,109
Accounts Receivable$546$42▼ $504
Total Assets$652,620$679,909▲ $27,289
Liabilities
Other Liabilities$10,007$20,116▲ $10,109
Total Liabilities$10,007$20,116▲ $10,109
Net Assets / Fund Balance
Unrestricted Net Assets$537,750$542,495▲ $4,745
Temporarily Rstr Net Assets$104,863$117,298▲ $12,435
Total Net Assets Fund Balance$642,613$659,793▲ $17,180
Total Liabilities and Net Assets / Fund Balance$652,620$679,909▲ $27,289

Asset Categories

AssetBook ValueDepreciationBasis
Land$323,300-$323,300
Other Land Buildings$206,030$94,075$300,105

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$47,595$22,015▲ $27$10,000$59,637
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 MosherFormer CampPT$39,231$1,177$40,408

Board Members and Trustees

NameTitle
Ed SteltzerPresident
Bernard MillerDirector
Jeffry FitchDirector
Joyce EngelmannDirector
Lynda Barnes-dollyDirector
Mike NoyesDirector
Pamela WareDirector
Pricilla SoucieDirector
Rodeney LarsonDirector
Ruth ShookDirector
Laurie TurnerExecutive Di
Paul HoytSecretary
Justin FreemanTreasurer
Jeffy RussellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$158,925
Program Service Revenue
$26,090
Investment Income
$-2,496
Other Revenue
$52,604
All Other Contributions
$146,925
Change in Net Assets
$17,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$134,285
Other Expenses$82,864
Total Fundraising Expense$12,905
Professional Fundraising Fees$794
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$58,957$22,696-$81,653
Current Officers, Directors, Trustees, and Key Employees-$39,231$2,769$42,000
Depreciation Depletion$20,097--$20,097
All Other Expenses$16,562$93-$16,655
Payroll Taxes$6,243$3,001$211$9,455
Insurance$8,755--$8,755
Office Expenses-$5,848-$5,848
Other Expenses$4,530-$9,131$4,530
Advertising$3,147--$3,147
Fees for Services Other$426$1,215-$1,641
Fees for Services Accounting-$1,250-$1,250
Pension Plan Contributions-$1,177-$1,177
Information Technology$870--$870
Fees for Services Professional Fundraising--$794$794
Fees for Services Legal-$35-$35
Total Functional Expenses$130,492$74,546$12,905$217,943
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45,468
Fundraising Direct Expenses$8,617
Professional Fundraising Fees$794

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Polar Dip$10,019$10,019$519$9,500
Golf Tournament$9,579$9,579$215$9,364
Total Events$34,582$34,582$8,137$26,445
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$20,116
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
Justin Freeman
Title
Treasurer
Phone
2078435104
Signed
2017-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ed Steltzer
Formed
2008
Legal Domicile
Me
Voting Board Members
13
Independent Board Members
13
Employees
20
Volunteers
325

Preparer

Firm
Bbsc Cpas
Address
38 PARKWAY SOUTH, BREWER, ME 04412-1628
Preparer
Justin M Freeman CPA
Phone
2079418890
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022696
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IRS990/OtherSalariesAndWagesGrp/TotalAmt081653
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IRS990ScheduleD/LandGrp/BookValueAmt0323300
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