Civic Intelligence

Camp Capella Inc.

990 • Fiscal year 2017 • EIN 26-2000965

Oct 01, 2016 to Sep 30, 2017 • Filed on May 10, 2018

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

57th percentile

0.06x

Higher debt load relative to assets than 57% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.17x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

40th percentile

0.1%

Higher net margin than 40% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

59th percentile

$34,832

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

52nd percentile

3.9%

Faster asset growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

67th percentile

16%

Faster revenue growth than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$706,253

Up $26,344 (+3.9%) from 2016

Net Assets

Up

$660,754

Up $961 (+0.1%) from 2016

Liabilities

Up

$45,499

Up $25,383 (+126%) from 2016

Revenue

Up

$272,252

Up $37,129 (+16%) from 2016

Expenses

Up

$271,897

Up $53,954 (+25%) from 2016

Net Income

Down

$355

Down $16,825 (-98%) from 2016

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

2017

Assets$706,253
Liabilities$45,499
Net Assets$660,754

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

2017

Revenue$272,252
Expenses$271,897
Net Income$355
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
May 10, 2018
Return Version
2016v3.1
Gross Receipts
$284,600
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$529,330$566,781▲ $37,451
Savings and Temporary Cash Investments$97,298$48,653▼ $48,645
Other Notes and Loans Receivable, Net$20,116$45,556▲ $25,440
Cash and Non-Interest-Bearing Accounts$33,123$34,881▲ $1,758
Accounts Receivable$42$9,025▲ $8,983
Investments in Publicly Traded Securities-$1,357-
Total Assets$679,909$706,253▲ $26,344
Liabilities
Other Liabilities$20,116$45,499▲ $25,383
Total Liabilities$20,116$45,499▲ $25,383
Net Assets / Fund Balance
Unrestricted Net Assets$542,495$566,545▲ $24,050
Temporarily Rstr Net Assets$117,298$94,209▼ $23,089
Total Net Assets Fund Balance$659,793$660,754▲ $961
Total Liabilities and Net Assets / Fund Balance$679,909$706,253▲ $26,344

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$243,481$114,262$357,743
Land$323,300-$323,300

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$59,640$855▲ $26$25,000$35,521
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laurie TurnerExecutive DiFT$34,832$34,832
Heidi RiggsCamp DirectoFT$31,654$31,654
Harvey ChesleyDevelopmentFT$30,731$30,731

Board Members and Trustees

NameTitle
Ed SteltzerPresident
Bill MillerDirector
Jeffrey MacdonaldDirector
Jeffry FitchDirector
Jennifer NewcombDirector
Mike NoyesDirector
Pamela WareDirector
Pricilla SoucieDirector
Ruth ShookDirector
Mikele BouchardSecretary
Justin FreemanTreasurer
Jeff RussellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$168,106
Program Service Revenue
$42,704
Investment Income
$65
Other Revenue
$61,377
All Other Contributions
$155,906
Change in Net Assets
$355
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$180,044
Other Expenses$91,853
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$31,654$65,563-$97,217
Other Salaries and Wages$57,400$5,558-$62,958
Depreciation Depletion$20,187--$20,187
All Other Expenses$17,658$361-$18,019
Payroll Taxes$7,104$5,677-$12,781
Insurance$12,182--$12,182
Other Employee Benefits$2,231$4,624-$6,855
Office Expenses$5,518$1,265-$6,783
Fees for Services Other$3,480$2,312-$5,792
Other Expenses$4,297--$4,297
Information Technology$2,306--$2,306
Fees for Services Accounting-$1,290-$1,290
Advertising$288--$288
Pension Plan Contributions-$233-$233
Fees for Services Legal-$35-$35
Total Functional Expenses$184,979$86,918$0$271,897
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$57,709
Fundraising Direct Expenses$12,348
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Polar Dip$15,831$15,831$844$14,987
Touch-a-truck$11,259$11,259$900$10,359
Total Events$46,021$46,021$3,588$42,433
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$45,556
Simple Withholdings$-57
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
2018-05-10
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
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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