Civic Intelligence

Camp Imagine

990 • Fiscal year 2021 • EIN 27-1259997

Jun 01, 2020 to May 31, 2021 • Filed on Sep 03, 2021

PO Box 26Avon Lake, OH 44012

(440) 320-4565

Siviq Scores

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

Liabilities / Assets

67th percentile

0.02x

Higher debt load relative to assets than 67% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

79th percentile

0.09x

Higher debt load relative to revenue than 79% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

93rd percentile

72%

Higher net margin than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

66th percentile

21%

Faster asset growth than 66% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

6th percentile

-84%

Faster revenue growth than 6% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$140,147

Up $24,015 (+21%) from 2020

Net Assets

Up

$137,377

Up $21,565 (+19%) from 2020

Liabilities

Up

$2,770

Up $2,450 (+766%) from 2020

Revenue

Down

$30,025

Down $154,346 (-84%) from 2020

Expenses

Down

$8,460

Down $162,279 (-95%) from 2020

Net Income

Up

$21,565

Up $7,933 (+58%) from 2020

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

2021

Assets$140,147
Liabilities$2,770
Net Assets$137,377

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

2021

Revenue$30,025
Expenses$8,460
Net Income$21,565
Jump To
Filing Snapshot
Filing Period
Jun 1, 2020 to May 31, 2021
Signed
Sep 3, 2021
Return Version
2020v4.0
Gross Receipts
$32,251
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$107,376$131,162▲ $23,786
Cash and Non-Interest-Bearing Accounts$8,256$6,763▼ $1,493
Prepaid Expenses and Deferred Charges$500$2,222▲ $1,722
Total Assets$116,132$140,147▲ $24,015
Liabilities
Deferred Revenue-$2,650-
Accounts Payable and Accrued Expenses$320$120▼ $200
Total Liabilities$320$2,770▲ $2,450
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$95,812$111,077▲ $15,265
Net Assets With Donor Restrictions$20,000$26,300▲ $6,300
Total Net Assets Fund Balance$115,812$137,377▲ $21,565
Total Liabilities and Net Assets / Fund Balance$116,132$140,147▲ $24,015
Compensation and Service Providers

Board Members and Trustees

NameTitle
Patrick MurphyPresident
Charles PetersBoard Member
David KircherBoard Member
Jane MurphyBoard Member
Joy RowlandBoard Member
Julie BurrBoard Member
Kim NovotnyBoard Member
Rob BoenauBoard Member
Nancy KovacsSecretary
Frank KrempaskyTreasurer
Karen FrancyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$16,145
Program Service Revenue
$0
Investment Income
$785
Other Revenue
$13,095
All Other Contributions
$14,852
Change in Net Assets
$21,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,539
Salaries, Compensation, and Employee Benefits$2,921
Total Fundraising Expense$474
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$503$1,480-$1,983
Occupancy$1,932--$1,932
Payroll Taxes$1,521--$1,521
Other Salaries and Wages$1,400--$1,400
Insurance-$473-$473
Information Technology$368--$368
Office Expenses$13$6$137$156
Other Expenses$145-$237$145
Advertising--$100$100
Total Functional Expenses$6,027$1,959$474$8,460
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,175
Fundraising Direct Expenses$2,226
Professional Fundraising Fees$0
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
2021-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Krempasky
Formed
2009
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
1
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, 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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0769
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0584
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04327
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99520
IRS990ScheduleA/PublicSupportPY509Pct00.99670
IRS990ScheduleA/PublicSupportTotal509Amt0892211
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt031466
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0197890
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0224827
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0226525
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0211503
IRS990ScheduleA/Total509Grp/TotalAmt0892211
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt032251
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0199065
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0225841
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0227294
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0212087
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0896538
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
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IRS990/ScheduleJRequiredInd0false
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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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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0116132
IRS990/TotalAssetsEOYAmt0140147
IRS990/TotalAssetsGrp/BOYAmt0116132
IRS990/TotalAssetsGrp/EOYAmt0140147
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt016145
IRS990/TotalEmployeeCnt01
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01959
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06027
IRS990/TotalFunctionalExpensesGrp/TotalAmt08460
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0320
IRS990/TotalLiabilitiesEOYAmt02770
IRS990/TotalLiabilitiesGrp/BOYAmt0320
IRS990/TotalLiabilitiesGrp/EOYAmt02770
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0115812
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0137377
IRS990/TotalProgramServiceExpensesAmt06027
IRS990/TotalRevenueGrp/ExclusionAmt010931
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt030025
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0116132
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0140147
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 26
IRS990/USAddress/CityNm0AVON LAKE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044012
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.CAMPIMAGINE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK KREMPASKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04403712864
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAMP IMAGINE
ReturnHeader/Filer/BusinessNameControlTxt0CAMP
ReturnHeader/Filer/EIN0271259997
ReturnHeader/Filer/PhoneNum04403204565
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 26
ReturnHeader/Filer/USAddress/CityNm0AVON LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044012
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341818972
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BILLINGS & COMPANY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0503 ABBE RD S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ELYRIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044035
ReturnHeader/PreparerPersonGrp/PhoneNum04403659100
ReturnHeader/PreparerPersonGrp/PreparationDt02021-09-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANK P KREMPASKY CPA
ReturnHeader/ReturnTs02021-09-03T13:48:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0FRANK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KREMPASKY
ReturnHeader/TaxPeriodBeginDt02020-06-01
ReturnHeader/TaxPeriodEndDt02021-05-31
ReturnHeader/TaxYr02020

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