Civic Intelligence

Camp Imagine

990 • Fiscal year 2017 • EIN 27-1259997

Jun 01, 2016 to May 31, 2017 • Filed on Jan 16, 2018

PO Box 26Avon Lake, OH 44012

(440) 371-2864

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

79th percentile

23%

Higher net margin than 79% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$84,846

No earlier filing loaded for comparison.

Net Assets

$84,846

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$198,732

No earlier filing loaded for comparison.

Expenses

$152,237

No earlier filing loaded for comparison.

Net Income

$46,495

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$84,846
Liabilities$0
Net Assets$84,846

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$198,732
Expenses$152,237
Net Income$46,495
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Jan 16, 2018
Return Version
2016v3.1
Gross Receipts
$212,087
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
Cash and Non-Interest-Bearing Accounts$36,184$80,836▲ $44,652
Investments in Publicly Traded Securities$2,167$2,494▲ $327
Prepaid Expenses and Deferred Charges-$1,516-
Total Assets$38,351$84,846▲ $46,495
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$38,351$84,846▲ $46,495
Total Net Assets Fund Balance$38,351$84,846▲ $46,495
Total Liabilities and Net Assets / Fund Balance$38,351$84,846▲ $46,495
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian SpitzPresident
Claudia ForbesBoard Member
Jean ForsterBoard Member
Karen FrancyBoard Member
Patrick MurphyBoard Member
Susan VasuBoard Member
Tim RodgersBoard Member
Jane MurphySecretary
Frank KrempaskyTreasurer
Thomas SoltisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$28,752
Program Service Revenue
$150,242
Investment Income
$584
Other Revenue
$19,154
All Other Contributions
$26,027
Change in Net Assets
$46,495
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$121,991
Other Expenses$30,246
Total Fundraising Expense$1,888
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$113,790--$113,790
Fees for Services Other$10,650--$10,650
Pension Plan Contributions$8,201--$8,201
Occupancy$2,144--$2,144
Information Technology$1,350-$450$1,800
Insurance$1,619--$1,619
Office Expenses$743$264$381$1,388
Other Expenses$940--$940
Advertising--$552$552
Conferences and Meetings--$455$455
Fees for Service Investment Mgmnt Fees--$50$50
Fees for Services Accounting-$50-$50
All Other Expenses-$23-$23
Total Functional Expenses$150,012$337$1,888$152,237
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,509
Fundraising Direct Expenses$13,355
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Reverse Raffle$25,000$22,425$1,260$21,165
Golf Outing$5,902$5,852$766$5,086
Total Events$30,902$28,277$10,776$17,501
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
No
Annual disclosure for covered persons
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
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

Jane murphy patrick murphy secretary 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
4403712864
Address
PO BOX 26, AVON LAKE, OH 44012

Signing Officer

Name
Frank Krempasky
Title
Treasurer
Phone
4403712864
Signed
2018-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Krempasky
Formed
2009
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
50

Preparer

Firm
BILLINGS & COMPANY CPA'S
Address
503 ABBE RD S, ELYRIA, OH 44035
Preparer
Frank P Krempasky CPA
Phone
4403659100
Supplemental Narrative

Additional Explanations

Form 990

Form 990, part ix lines 7 & 8 - during the accounting year camp imagine utilized the services of the city of avon lake, ohio school system to act as their human resources and payroll department. All payroll, employee benefits and w2 forms have been issued under the federal identification number of the school system and billed to camp imagine for reimbursement. Form 990, part ix line 11g - all forms 1099 for independent contractors have been issued under the federal identification number of the avon lake city school system. See notes for lines 7 & 8 listed above.

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/ExplanationTxt0FORM 990, PART IX LINES 7 & 8 - DURING THE ACCOUNTING YEAR CAMP IMAGINE UTILIZED THE SERVICES OF THE CITY OF AVON LAKE, OHIO SCHOOL SYSTEM TO ACT AS THEIR HUMAN RESOURCES AND PAYROLL DEPARTMENT. ALL PAYROLL, EMPLOYEE BENEFITS AND W2 FORMS HAVE BEEN ISSUED UNDER THE FEDERAL IDENTIFICATION NUMBER OF THE SCHOOL SYSTEM AND BILLED TO CAMP IMAGINE FOR REIMBURSEMENT. FORM 990, PART IX LINE 11G - ALL FORMS 1099 FOR INDEPENDENT CONTRACTORS HAVE BEEN ISSUED UNDER THE FEDERAL IDENTIFICATION NUMBER OF THE AVON LAKE CITY SCHOOL SYSTEM. SEE NOTES FOR LINES 7 & 8 LISTED ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/ExplanationTxt2JANE MURPHY PATRICK MURPHY SECRETARY BOARD MEMBER HUSBAND / WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4ANNUALLY 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/ExplanationTxt5THE 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/ExplanationTxt6THE 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK KREMPASKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04403712864
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-16
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ReturnHeader/Filer/USAddress/CityNm0AVON LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH

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