Civic Intelligence

Camp Imagine

990 • Fiscal year 2022 • EIN 27-1259997

Jun 01, 2021 to May 31, 2022 • Filed on Dec 23, 2022

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

0.01x

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

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

Liabilities / Revenue

67th percentile

0.01x

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

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

Net Margin

65th percentile

15%

Higher net margin than 65% of similar nonprofits.

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

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

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

Asset Growth

71st percentile

19%

Faster asset growth than 71% of similar nonprofits.

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

Revenue Growth

96th percentile

512%

Faster revenue growth than 96% of similar nonprofits.

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

Assets

Up

$167,428

Up $27,281 (+19%) from 2021

Net Assets

Up

$165,133

Up $27,756 (+20%) from 2021

Liabilities

Down

$2,295

Down $475 (-17%) from 2021

Revenue

Up

$183,708

Up $153,683 (+512%) from 2021

Expenses

Up

$155,952

Up $147,492 (+1743%) from 2021

Net Income

Up

$27,756

Up $6,191 (+29%) from 2021

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

2022

Assets$167,428
Liabilities$2,295
Net Assets$165,133

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

2022

Revenue$183,708
Expenses$155,952
Net Income$27,756
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Dec 23, 2022
Return Version
2021v4.0
Gross Receipts
$198,137
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$131,162$155,601▲ $24,439
Cash and Non-Interest-Bearing Accounts$6,763$10,789▲ $4,026
Prepaid Expenses and Deferred Charges$2,222$1,038▼ $1,184
Total Assets$140,147$167,428▲ $27,281
Liabilities
Deferred Revenue$2,650$2,175▼ $475
Accounts Payable and Accrued Expenses$120$120→ $0
Total Liabilities$2,770$2,295▼ $475
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$111,077$149,633▲ $38,556
Net Assets With Donor Restrictions$26,300$15,500▼ $10,800
Total Net Assets Fund Balance$137,377$165,133▲ $27,756
Total Liabilities and Net Assets / Fund Balance$140,147$167,428▲ $27,281
Compensation and Service Providers

Board Members and Trustees

NameTitle
Patrick MurphyPresident
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
$39,263
Program Service Revenue
$122,253
Investment Income
$440
Other Revenue
$21,752
All Other Contributions
$34,723
Change in Net Assets
$27,756
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$129,928
Other Expenses$26,024
Total Fundraising Expense$322
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,039--$119,039
Payroll Taxes$10,889--$10,889
Fees for Services Other$7,700--$7,700
Fees for Services Accounting$1,047$1,834-$2,881
Travel$2,831--$2,831
Occupancy$2,255--$2,255
Insurance$1,591$495-$2,086
Information Technology$1,065--$1,065
Conferences and Meetings$1,041--$1,041
All Other Expenses$155$20$249$424
Office Expenses$222$73$73$368
Other Expenses$310--$310
Total Functional Expenses$153,208$2,422$322$155,952
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$35,078
Fundraising Direct Expenses$14,429
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Reverse Raffle$20,495$16,145$443$15,702
Golf Outing$10,095$9,905$1,211$8,694
Total Events$39,618$35,078$14,429$20,649
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
2022-12-23
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
40
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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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/TotalProgramServiceExpensesAmt0153208
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