Civic Intelligence

Camp Capella Inc.

990 • Fiscal year 2023 • EIN 26-2000965

Oct 01, 2022 to Sep 30, 2023 • Filed on Mar 18, 2024

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

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

21st percentile

0.00x

Higher debt load relative to revenue than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

82nd percentile

30%

Higher net margin than 82% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

51st percentile

$63,670

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

61st percentile

8.9%

Faster asset growth than 61% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

24th percentile

-12%

Faster revenue growth than 24% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,802,835

Up $146,865 (+8.9%) from 2022

Net Assets

Up

$1,801,571

Up $146,865 (+8.9%) from 2022

Liabilities

Flat

$1,264

Flat from 2022

Revenue

Down

$475,245

Down $62,106 (-12%) from 2022

Expenses

Up

$330,630

Up $39,767 (+14%) from 2022

Net Income

Down

$144,615

Down $101,873 (-41%) from 2022

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

2023

Assets$1,802,835
Liabilities$1,264
Net Assets$1,801,571

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

2023

Revenue$475,245
Expenses$330,630
Net Income$144,615
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Mar 18, 2024
Return Version
2022v5.0
Gross Receipts
$488,989
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
Savings and Temporary Cash Investments$592,901$833,675▲ $240,774
Land, Buildings, and Equipment, Net$642,206$657,803▲ $15,597
Investments in Publicly Traded Securities$211,757$223,457▲ $11,700
Cash and Non-Interest-Bearing Accounts$207,986$87,260▼ $120,726
Accounts Receivable$1,120$640▼ $480
Total Assets$1,655,970$1,802,835▲ $146,865
Liabilities
Other Liabilities$1,264$1,264→ $0
Total Liabilities$1,264$1,264→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,623,596$1,770,461▲ $146,865
Net Assets With Donor Restrictions$31,110$31,110→ $0
Total Net Assets Fund Balance$1,654,706$1,801,571▲ $146,865
Total Liabilities and Net Assets / Fund Balance$1,655,970$1,802,835▲ $146,865

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$334,503$181,180$515,683
Land$323,300-$323,300

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$203,155-▲ $17,825-$211,201
2021$240,508$1,150▼ $27,941-$203,155
2020$98,783$35,764▲ $945-$135,402
2019$83,604$8,630▲ $6,549-$98,783
2018$70,520$10,895▲ $2,189-$83,604
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melanie DresserExecutive DiFT$63,670$63,670

Board Members and Trustees

NameTitle
Joellen MillettPresident
Bill MillerDirector
Cody BriggsDirector
Ed SeltzerDirector
Heidi RiggsDirector
Jeff FitchDirector
John QuinnDirector
Samantha BakerDirector
Joanna DottsSecretary
Jeff McdonaldTreasurer
Dana MosherVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$308,181
Program Service Revenue
$104,293
Investment Income
$36,355
Other Revenue
$26,416
All Other Contributions
$237,369
Change in Net Assets
$144,615
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$216,932
Other Expenses$113,698
Total Fundraising Expense$32,906
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$122,548$4,733$4,594$131,875
Current Officers, Directors, Trustees, and Key Employees$21,223$21,224$21,223$63,670
Depreciation Depletion$27,467--$27,467
Insurance$10,063$3,575$1,768$15,406
Payroll Taxes$11,387$2,000$2,000$15,387
All Other Expenses$8,183$3,077$854$12,114
Occupancy$7,658--$7,658
Advertising$6,615--$6,615
Office Expenses$4,667$820$820$6,307
Other Employee Benefits$4,440$780$780$6,000
Travel$2,813$494$494$3,801
Other Expenses$2,018--$2,018
Conferences and Meetings-$1,500-$1,500
Fees for Services Other$1,078$189$189$1,456
Fees for Services Management-$1,455-$1,455
Information Technology$1,051$184$184$1,419
Total Functional Expenses$257,693$40,031$32,906$330,630
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,716
Fundraising Direct Expenses$13,154
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$18,216$18,216$200$18,016
Online Auction$7,667$7,667$200$7,467
Total Events$96,695$25,883$10,762$15,121
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Simple Withholdings$1,264
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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

The treasurer reviews the form 990 and presents it to the board of directors.

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

The development director and facilities director are subject to an annual review process with input from board members, vendors, campers, etc. An executive committee oversees the review process and reviews the information submitted by board members regarding the effectiveness of the directors. Compensation is overseen by the board. Financial as well as nonfinancial measures are used to determine the directors' 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
Melanie Dresser
Title
Executive Director
Phone
2078435104
Signed
2024-03-18

Organization Details

Principal Officer
Melanie Dresser
Formed
2008
Legal Domicile
Me
Voting Board Members
11
Independent Board Members
11
Employees
21
Volunteers
10

Preparer

Firm
Edwards Faust & Smith
Address
15 COLUMBIA ST STE 201, BANGOR, ME 04401-6355
Preparer
Nicholas Schiller
Phone
2079474575
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IRS990/OtherExpensesGrp/ProgramServicesAmt18581
IRS990/OtherExpensesGrp/ProgramServicesAmt27619
IRS990/OtherExpensesGrp/ProgramServicesAmt32018
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IRS990/OtherExpensesGrp/TotalAmt18581
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IRS990/OtherRevenueTotalAmt0676
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04594
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04733
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0122548
IRS990/OtherSalariesAndWagesGrp/TotalAmt0131875
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IRS990/PayrollTaxesGrp/FundraisingAmt02000
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02000
IRS990/PayrollTaxesGrp/ProgramServicesAmt011387
IRS990/PayrollTaxesGrp/TotalAmt015387
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IRS990/PYTotalRevenueAmt0537351
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IRS990/ReconcilationRevenueExpnssAmt0144615
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IRS990/RentalIncomeOrLossGrp/RealAmt08480
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt0104293
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0592901
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0833675
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt049331
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0240508
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01150
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt08590
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-27941
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt098783
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0945
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt098783
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06549
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02189
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0323300
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0323300
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0334503
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0181180
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0515683
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01264
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SIMPLE WITHHOLDINGS
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.14000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0657803
IRS990ScheduleD/TotalLiabilityAmt01264
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt070812
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt070812
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010762
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ONLINE AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03022
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03022
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018216

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