Civic Intelligence

Camp Spalding

990 • Fiscal year 2014 • EIN 26-2767677

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 29, 2015

8513 Hwy 211Newport, WA 99156-9727

(509) 447-4388

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$3,719,878

Up $128,269 (+3.6%) from 2013

Net Assets

Up

$2,167,310

Up $249,783 (+13%) from 2013

Liabilities

Down

$1,552,568

Down $121,514 (-7.3%) from 2013

Revenue And Expenses

Revenue

Up

$1,382,184

Up $269,167 (+24%) from 2013

Expenses

Up

$1,132,999

Up $4,307 (+0.4%) from 2013

Net Income

Up

$249,185

Up $264,860 (+1690%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $156,418Liabilities 2010: $14,059Net Assets 2010: $142,3592010Assets 2011: $325,793Liabilities 2011: $6,490Net Assets 2011: $319,3032011Assets 2012: $3,594,820Liabilities 2012: $1,664,066Net Assets 2012: $1,930,7542012Assets 2013: $3,591,609Liabilities 2013: $1,674,082Net Assets 2013: $1,917,5272013Assets 2014: $3,719,878Liabilities 2014: $1,552,568Net Assets 2014: $2,167,3102014Assets 2015: $3,685,116Liabilities 2015: $1,417,068Net Assets 2015: $2,268,0482015Assets 2016: $3,909,120Liabilities 2016: $1,342,501Net Assets 2016: $2,566,6192016Assets 2017: $3,818,546Liabilities 2017: $1,194,277Net Assets 2017: $2,624,2692017Assets 2018: $3,829,278Liabilities 2018: $1,099,366Net Assets 2018: $2,729,9122018Assets 2019: $4,007,892Liabilities 2019: $976,036Net Assets 2019: $3,031,8562019Assets 2020: $4,072,292Liabilities 2020: $1,022,571Net Assets 2020: $3,049,7212020Assets 2021: $4,611,656Liabilities 2021: $824,873Net Assets 2021: $3,786,7832021Assets 2022: $3,957,140Liabilities 2022: $685,867Net Assets 2022: $3,271,2732022Assets 2023: $3,614,322Liabilities 2023: $562,674Net Assets 2023: $3,051,6482023Assets 2024: $3,015,214Liabilities 2024: $448,794Net Assets 2024: $2,566,4202024

Highlighted filing

2014

Assets$3,719,878
Liabilities$1,552,568
Net Assets$2,167,310

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $981,8562010Expenses 2011: $1,094,9752011Expenses 2012: $1,106,4052012Revenue 2013: $1,113,017Expenses 2013: $1,128,692Net Income 2013: -$15,6752013Revenue 2014: $1,382,184Expenses 2014: $1,132,999Net Income 2014: $249,1852014Revenue 2015: $1,186,971Expenses 2015: $1,085,589Net Income 2015: $101,3822015Revenue 2016: $1,346,436Expenses 2016: $1,047,213Net Income 2016: $299,2232016Revenue 2017: $1,196,203Expenses 2017: $1,210,203Net Income 2017: -$14,0002017Revenue 2018: $1,219,967Expenses 2018: $1,262,390Net Income 2018: -$42,4232018Revenue 2019: $1,174,917Expenses 2019: $1,215,603Net Income 2019: -$40,6862019Revenue 2020: $887,084Expenses 2020: $566,030Net Income 2020: $321,0542020Revenue 2021: $1,916,526Expenses 2021: $1,059,567Net Income 2021: $856,9592021Revenue 2022: $1,451,321Expenses 2022: $1,451,201Net Income 2022: $1202022Revenue 2023: $1,666,263Expenses 2023: $1,665,393Net Income 2023: $8702023Revenue 2024: $1,670,625Expenses 2024: $1,620,861Net Income 2024: $49,7642024

Highlighted filing

2014

Revenue$1,382,184
Expenses$1,132,999
Net Income$249,185
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 29, 2015
Return Version
2014v5.0
Gross Receipts
$1,382,184
Mission and Program Overview

Mission

To provide a religious-based camp and retreat experience.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,240,903$3,261,593▲ $20,690
Investments in Publicly Traded Securities$134,582$209,455▲ $74,873
Cash and Non-Interest-Bearing Accounts$149,609$173,080▲ $23,471
Accounts Receivable$15,332$28,108▲ $12,776
Prepaid Expenses and Deferred Charges$4,154$4,230▲ $76
Total Assets$3,591,609$3,719,878▲ $128,269
Other Assets Total$47,029$43,412▼ $3,617
Liabilities
Other Liabilities$1,656,577$1,535,099▼ $121,478
Accounts Payable and Accrued Expenses$17,505$17,469▼ $36
Total Liabilities$1,674,082$1,552,568▼ $121,514
Net Assets / Fund Balance
Unrestricted Net Assets$1,743,600$1,936,668▲ $193,068
Temporarily Rstr Net Assets$158,927$215,642▲ $56,715
Permanently Rstr Net Assets$15,000$15,000→ $0
Total Net Assets Fund Balance$1,917,527$2,167,310▲ $249,783
Total Liabilities and Net Assets / Fund Balance$3,591,609$3,719,878▲ $128,269

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,768,099$1,697,259$4,465,358
Land$479,087-$479,087
Equipment$14,407$17,786$32,193

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$15,000-▲ $803$803$15,000
2013$15,000---$15,000
2012$15,000---$15,000
2011-$15,000--$15,000
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$474,579
Program Service Revenue
$897,088
Investment Income
$10,517
Other Revenue
$0
All Other Contributions
$474,579
Change in Net Assets
$249,185

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,382,184
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$598
Total Revenue per Audited Statements
$1,382,782
Total Revenue per Form 990
$1,382,184
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$664,552
Salaries, Compensation, and Employee Benefits$468,447
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$205,295$117,026-$322,321
Depreciation Depletion-$127,370-$127,370
Interest-$82,741-$82,741
Current Officers, Directors, Trustees, and Key Employees-$73,390-$73,390
All Other Expenses$528,604$-482,307-$46,297
Payroll Taxes$24,922$17,885-$42,807
Insurance-$30,867-$30,867
Other Employee Benefits$10,630$19,299-$29,929
Other Expenses$17,239$12,510-$29,749
Advertising$23,732--$23,732
Fees for Services Other$1,906$10,420-$12,326
Travel$875$294-$1,169
Total Functional Expenses$1,024,793$108,206$0$1,132,999

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,132,999
Total Expenses per Audited Statements$1,132,999
Total Expenses per Form 990$1,132,999
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Friends of Spalding LLC (with 5 Board Members)$1,467,590
Note Payable$67,509
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
No
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, Part VI, Section B, Line 11

The form 990 is reviewed by the finance committee prior to filing.

Form 990, Part VI, Section C, Line 19

Governing documents, policies, and financial information are available upon request.

Filing and Contact Details

Filer

Filer Name
Camp Spalding
EIN
26-2767677
Phone
5094474388
Address
8513 HWY 211, NEWPORT, WA 99156-9727

Signing Officer

Name
Andrew Sonneland
Title
Executive Director
Phone
8005661155
Signed
2015-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Sonneland
Formed
2008
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
74
Volunteers
100

Preparer

Firm
Schoedel & Schoedel Cpas Pllc
Address
422 W RIVERSIDE AVE STE 1420, SPOKANE, WA 99201-0395
Preparer
James R Harless CPA
Phone
5097472158
Supplemental Narrative

Additional Explanations

Form 990, Part XII. Line 2C

The finance committee is reponsible for review of the financial statements.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0258559
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0334874
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0473602
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0284471
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01826085
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010517
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09297
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt015701
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt014576
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09651
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt059742
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0897088
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0838161
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0840640
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0781676
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0700250
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04057815
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010517
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09297
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015701
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt014576
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09651
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt059742
IRS990ScheduleA/InvestmentIncomeCYPct00.01010
IRS990ScheduleA/InvestmentIncomePYPct00.00910
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98990
IRS990ScheduleA/PublicSupportPY509Pct00.99090
IRS990ScheduleA/PublicSupportTotal509Amt05883900
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01371667
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01096720
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01175514
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01255278
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0984721
IRS990ScheduleA/Total509Grp/TotalAmt05883900
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01382184
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01106017
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01191215
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01269854
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0994372
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05943642
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02768099
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01697259
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04465358
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt015000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt015000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0803
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0803
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt015000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt015000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt015000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt015000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt015000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt015000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt014407
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017786
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt032193
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01132999
IRS990ScheduleD/LandGrp/BookValueAmt0479087
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0479087
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0598
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01467590
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt167509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FRIENDS OF SPALDING LLC (WITH 5 BOARD MEMBERS)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTE PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt0598
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01382184
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03261593
IRS990ScheduleD/TotalExpensesPerForm990Amt01132999
IRS990ScheduleD/TotalLiabilityAmt01535099
IRS990ScheduleD/TotalRevenuePerForm990Amt01382184
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01382782
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01132999
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL INFORMATION ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCE COMMITTEE IS REPONSIBLE FOR REVIEW OF THE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII. LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PRESBYTERY OF THE INLAND NORTHWEST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PRESBYTERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt08910 E DALTON AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MILLWOOD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd099212
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.02$0.45$2.57$1.67$1.62$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.61$0.56$3.05$1.67$1.67$0.00
2022Detailed filing. Detailed filing data is available for this year.$3.96$0.69$3.27$1.45$1.45$0.00
2021Detailed filing. Detailed filing data is available for this year.$4.61$0.82$3.79$1.92$1.06$0.86
2020Detailed filing. Detailed filing data is available for this year.$4.07$1.02$3.05$0.89$0.57$0.32
2019Detailed filing. Detailed filing data is available for this year.$4.01$0.98$3.03$1.17$1.22$0.04
2018Detailed filing. Detailed filing data is available for this year.$3.83$1.10$2.73$1.22$1.26$0.04
2017Detailed filing. Detailed filing data is available for this year.$3.82$1.19$2.62$1.20$1.21$0.01
2016Detailed filing. Detailed filing data is available for this year.$3.91$1.34$2.57$1.35$1.05$0.30
2015Detailed filing. Detailed filing data is available for this year.$3.69$1.42$2.27$1.19$1.09$0.10
2014Detailed filing. Detailed filing data is available for this year.$3.72$1.55$2.17$1.38$1.13$0.25
2013Detailed filing. Detailed filing data is available for this year.$3.59$1.67$1.92$1.11$1.13$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.59$1.66$1.93$1.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.01$0.32$1.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.01$0.14$0.98