Civic Intelligence

Camp Imagine

EIN 27-1259997 • 501(c)3 • Avon Lake, OH

Profile

All encompassing summer camp program and school year support for students with special needs through project based learning for academic iep goals.

PO Box 26Avon Lake, OH 44012

www.campimagine.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.01x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

70th percentile

0.01x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

98th percentile

512%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$234,965

Up $38,229 (+19%) from 2023

Liabilities

Down

$0

Down $543 (-100%) from 2023

Net Assets

Up

$234,965

Up $38,772 (+20%) from 2023

Revenue

Up

$244,372

Up $57,303 (+31%) from 2023

Expenses

Up

$205,598

Up $49,589 (+32%) from 2023

Net Income

Up

$38,774

Up $7,714 (+25%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2017: $84,846Liabilities 2017: $0Net Assets 2017: $84,8462017Assets 2018: $88,752Liabilities 2018: $4,430Net Assets 2018: $84,3222018Assets 2019: $105,350Liabilities 2019: $3,170Net Assets 2019: $102,1802019Assets 2020: $116,132Liabilities 2020: $320Net Assets 2020: $115,8122020Assets 2021: $140,147Liabilities 2021: $2,770Net Assets 2021: $137,3772021Assets 2022: $167,428Liabilities 2022: $2,295Net Assets 2022: $165,1332022Assets 2023: $196,736Liabilities 2023: $543Net Assets 2023: $196,1932023Assets 2024: $234,965Liabilities 2024: $0Net Assets 2024: $234,9652024

Highlighted filing

2024

Assets$234,965
Liabilities$0
Net Assets$234,965

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2017: $198,732Expenses 2017: $152,237Net Income 2017: $46,4952017Revenue 2018: $211,814Expenses 2018: $212,338Net Income 2018: -$5242018Revenue 2019: $209,546Expenses 2019: $191,688Net Income 2019: $17,8582019Revenue 2020: $184,371Expenses 2020: $170,739Net Income 2020: $13,6322020Revenue 2021: $30,025Expenses 2021: $8,460Net Income 2021: $21,5652021Revenue 2022: $183,708Expenses 2022: $155,952Net Income 2022: $27,7562022Revenue 2023: $187,069Expenses 2023: $156,009Net Income 2023: $31,0602023Revenue 2024: $244,372Expenses 2024: $205,598Net Income 2024: $38,7742024

Highlighted filing

2024

Revenue$244,372
Expenses$205,598
Net Income$38,774

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Dec 6, 2024
Return Version
2023v5.0
Gross Receipts
$256,231
Mission and Program Overview

Mission

All encompassing summer camp program and school year support for students with special needs through project based learning for academic iep goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$166,551$209,883▲ $43,332
Cash and Non-Interest-Bearing Accounts$29,249$24,632▼ $4,617
Prepaid Expenses and Deferred Charges$936$450▼ $486
Total Assets$196,736$234,965▲ $38,229
Liabilities
Accounts Payable and Accrued Expenses$545--
Total Liabilities$545$0▼ $545
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$155,691$183,665▲ $27,974
Net Assets With Donor Restrictions$40,500$51,300▲ $10,800
Total Net Assets Fund Balance$196,191$234,965▲ $38,774
Total Liabilities and Net Assets / Fund Balance$196,736$234,965▲ $38,229
Compensation and Service Providers

Board Members and Trustees

NameTitle
Patrick MurphyPresident
Avery JohnsonBoard Member
Charles PetersBoard Member
David KircherBoard Member
Garvin Carrington-matthewsBoard Member
Jane MurphyBoard Member
Joy RowlandBoard Member
Julie BurrBoard Member
Kim NovotnyBoard Member
Nancy KovacsSecretary
Frank KrempaskyTreasurer
Karen FrancyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$69,127
Program Service Revenue
$156,921
Investment Income
$7,433
Other Revenue
$10,891
All Other Contributions
$64,165
Change in Net Assets
$38,774
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$172,865
Other Expenses$30,725
Total Fundraising Expense$2,137
Professional Fundraising Fees$2,008
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,055--$159,055
Payroll Taxes$13,810--$13,810
Fees for Services Other$9,130--$9,130
Travel$3,096--$3,096
Insurance$1,840$518-$2,358
Occupancy$2,243--$2,243
Fees for Services Professional Fundraising--$2,008$2,008
Fees for Services Accounting$1,696$100-$1,796
Conferences and Meetings$1,353--$1,353
Information Technology$864--$864
Office Expenses$211$7$7$225
Other Expenses$185--$185
All Other Expenses--$122$122
Total Functional Expenses$202,836$625$2,137$205,598
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,750
Fundraising Direct Expenses$11,859
Professional Fundraising Fees$2,008

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Reverse Raffle$17,522$13,060$982$12,078
Wine Tasting$10,190$9,690$286$9,404
Total Events$27,712$22,750$11,859$10,891
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
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 2

Patrick murphy jane murphy president board member husband / wife

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

The form 990 is prepared by the organization's treasurer who is a cpa. Upon completion the return is presented and reviewed by the three person finance committee. After the finance committee review, the return is presented to the whole board with the recommendation to approve for filing.

Form 990, Page 6, Part VI, Line 12C

Annually at the first board meeting of the year the conflict of interest policy is presented and reviewed and documented in the meeting minutes regarding the status of all board members and any potential conflicts. Upon the admission of a new board member the policy is reviewed and documented on an interim basis at the beginning of their service. Periodically throughout the year members are asked if there are any changes in status.

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

The camp director is not a member of the board and is the person in charge of camp operations. On an annual basis prior to the beginning of the summer camp season the director is hired on an annual employment agreement. Compensation for this position is recommended to the board by the finance committee and is voted on by the board independently of the camp director. No board members are compensated.

Form 990, Page 6, Part VI, Line 19

The books and records, tax returns and governing documents are made available upon request by the organization in its normal course of business by contacting the organization via formal request. Additionally all tax filings are available from the organization and on public not-for-profit internet websites and reporting services.

Filing and Contact Details

Filer

Filer Name
Camp Imagine
EIN
27-1259997
Phone
4403204565
Address
PO BOX 26, AVON LAKE, OH 44012

Signing Officer

Name
Frank Krempasky
Title
Treasurer
Phone
4403712864
Signed
2024-12-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Krempasky
Formed
2009
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
12
Employees
56
Volunteers
35

Preparer

Firm
Lpfg LLC
Address
36901 AMERICAN WAY SUITE 7, AVON, OH 44011
Preparer
Frank P Krempasky CPA
Phone
4403659100
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

The organization is supported by volunteers ranging from parents, students and community members who support the cause of educating children with special needs. The volunteers assist at camp, with fundraising events and community events benefiting the camp students.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS SUPPORTED BY VOLUNTEERS RANGING FROM PARENTS, STUDENTS AND COMMUNITY MEMBERS WHO SUPPORT THE CAUSE OF EDUCATING CHILDREN WITH SPECIAL NEEDS. THE VOLUNTEERS ASSIST AT CAMP, WITH FUNDRAISING EVENTS AND COMMUNITY EVENTS BENEFITING THE CAMP STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PATRICK MURPHY JANE MURPHY PRESIDENT BOARD MEMBER HUSBAND / WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY THE ORGANIZATION'S TREASURER WHO IS A CPA. UPON COMPLETION THE RETURN IS PRESENTED AND REVIEWED BY THE THREE PERSON FINANCE COMMITTEE. AFTER THE FINANCE COMMITTEE REVIEW, THE RETURN IS PRESENTED TO THE WHOLE BOARD WITH THE RECOMMENDATION TO APPROVE FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY AT THE FIRST BOARD MEETING OF THE YEAR THE CONFLICT OF INTEREST POLICY IS PRESENTED AND REVIEWED AND DOCUMENTED IN THE MEETING MINUTES REGARDING THE STATUS OF ALL BOARD MEMBERS AND ANY POTENTIAL CONFLICTS. UPON THE ADMISSION OF A NEW BOARD MEMBER THE POLICY IS REVIEWED AND DOCUMENTED ON AN INTERIM BASIS AT THE BEGINNING OF THEIR SERVICE. PERIODICALLY THROUGHOUT THE YEAR MEMBERS ARE ASKED IF THERE ARE ANY CHANGES IN STATUS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CAMP DIRECTOR IS NOT A MEMBER OF THE BOARD AND IS THE PERSON IN CHARGE OF CAMP OPERATIONS. ON AN ANNUAL BASIS PRIOR TO THE BEGINNING OF THE SUMMER CAMP SEASON THE DIRECTOR IS HIRED ON AN ANNUAL EMPLOYMENT AGREEMENT. COMPENSATION FOR THIS POSITION IS RECOMMENDED TO THE BOARD BY THE FINANCE COMMITTEE AND IS VOTED ON BY THE BOARD INDEPENDENTLY OF THE CAMP DIRECTOR. NO BOARD MEMBERS ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOOKS AND RECORDS, TAX RETURNS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST BY THE ORGANIZATION IN ITS NORMAL COURSE OF BUSINESS BY CONTACTING THE ORGANIZATION VIA FORMAL REQUEST. ADDITIONALLY ALL TAX FILINGS ARE AVAILABLE FROM THE ORGANIZATION AND ON PUBLIC NOT-FOR-PROFIT INTERNET WEBSITES AND REPORTING SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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