Civic Intelligence

Camp Twin Lakes Foundation Inc.

990 • Fiscal year 2017 • EIN 27-1769203

Apr 01, 2016 to Mar 31, 2017 • Filed on Feb 08, 2018

1100 Spring Street No 260Atlanta, GA 30309

(404) 231-9887

Siviq Scores

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

Liabilities / Assets

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

43rd percentile

0.13x

Higher debt load relative to revenue than 43% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

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

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

92nd percentile

88%

Faster revenue growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$7,120,907

Up $676,290 (+10%) from 2016

Net Assets

Up

$7,077,577

Up $634,290 (+9.8%) from 2016

Liabilities

Up

$43,330

Up $42,000 (+3158%) from 2016

Revenue

Up

$340,647

Up $159,350 (+88%) from 2016

Expenses

Flat

$0

Flat from 2016

Net Income

Up

$340,647

Up $159,350 (+88%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2012: $5,117,988Liabilities 2012: $49,991Net Assets 2012: $5,067,9972012Assets 2013: $5,757,832Liabilities 2013: $50Net Assets 2013: $5,757,7822013Assets 2016: $6,444,617Liabilities 2016: $1,330Net Assets 2016: $6,443,2872016Assets 2017: $7,120,907Liabilities 2017: $43,330Net Assets 2017: $7,077,5772017Assets 2018: $6,830,587Liabilities 2018: $43,330Net Assets 2018: $6,787,2572018Assets 2019: $7,223,282Liabilities 2019: $37,722Net Assets 2019: $7,185,5602019Assets 2020: $6,769,555Liabilities 2020: $31,553Net Assets 2020: $6,738,0022020Assets 2021: $8,493,656Liabilities 2021: $31,553Net Assets 2021: $8,462,1032021Assets 2022: $9,100,583Liabilities 2022: $31,553Net Assets 2022: $9,069,0302022Assets 2023: $8,758,316Liabilities 2023: $31,553Net Assets 2023: $8,726,7632023Assets 2024: $9,556,492Liabilities 2024: $31,553Net Assets 2024: $9,524,9392024Assets 2025: $9,346,725Liabilities 2025: $31,553Net Assets 2025: $9,315,1722025

Highlighted filing

2017

Assets$7,120,907
Liabilities$43,330
Net Assets$7,077,577

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $49,9912012Expenses 2013: $02013Revenue 2016: $181,297Expenses 2016: $0Net Income 2016: $181,2972016Revenue 2017: $340,647Expenses 2017: $0Net Income 2017: $340,6472017Revenue 2018: $417,087Expenses 2018: $0Net Income 2018: $417,0872018Revenue 2019: $237,918Expenses 2019: $0Net Income 2019: $237,9182019Revenue 2020: $63,480Expenses 2020: $0Net Income 2020: $63,4802020Revenue 2021: $152,357Expenses 2021: $0Net Income 2021: $152,3572021Revenue 2022: $388,526Expenses 2022: $0Net Income 2022: $388,5262022Revenue 2023: $337,883Expenses 2023: $134,128Net Income 2023: $203,7552023Revenue 2024: $456,940Expenses 2024: $660,785Net Income 2024: -$203,8452024Revenue 2025: $795,254Expenses 2025: $1,067,661Net Income 2025: -$272,4072025

Highlighted filing

2017

Revenue$340,647
Expenses$0
Net Income$340,647
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Feb 8, 2018
Return Version
2016v3.0
Gross Receipts
$2,232,535
Mission and Program Overview

Mission

The corporation is organized and shall be operated exclusively for charitable, scientific, and educational purposes within the meaning of section 501(c)(3) of the internal revenue code. Specifically the corporation is organized to support camp twin lakes, inc., a non-profit organization.

We provide places and programs for children with serious illnesses and life challenges to experience the joys of childhood and grow in their confidence, capabilities and friendships. We are formed to support the camp twin lakes inc organization's activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,986,261$6,367,673▲ $381,412
Cash and Non-Interest-Bearing Accounts$458,356$753,234▲ $294,878
Total Assets$6,444,617$7,120,907▲ $676,290
Liabilities
Accounts Payable and Accrued Expenses$1,330$43,330▲ $42,000
Total Liabilities$1,330$43,330▲ $42,000
Net Assets / Fund Balance
Unrestricted Net Assets$6,143,287$6,777,577▲ $634,290
Permanently Rstr Net Assets$300,000$300,000→ $0
Total Net Assets Fund Balance$6,443,287$7,077,577▲ $634,290
Total Liabilities and Net Assets / Fund Balance$6,444,617$7,120,907▲ $676,290

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$300,000---$300,000
2015$300,000---$300,000
2014$300,000---$300,000
2013$300,000---$300,000
2012$300,000---$300,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lawrence KenneyImmediate Past President
Elizabeth RichardsPresident
Bonnie HarrisDirector
Comer YatesDirector
Douglas HertzDirector
Jay SmithDirector
Jill MorriseyChief Executive Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$340,647
Other Revenue
$0
Change in Net Assets
$340,647

Audited Revenue Reconciliation

Revenue per Audited Statements
$340,647
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$335,643
Total Revenue per Audited Statements
$676,290
Total Revenue per Form 990
$340,647
Expenses and Functional Allocation

Major Expense Lines

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

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per 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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

There is an audit committee that oversees this process. A draft is approved by the audit committee and shared with the executive committee before filing.

Form 990, Part VI, Section B, Line 12C

The board and the executive officers complete statements annually and compliance is monitored by the board.

Form 990, Part VI, Section C, Line 19

The foundation tax return, governing documents, conflict of interest policy and financial statements will be available upon request.

Filing and Contact Details

Filer

Filer Name
Camp Twin Lakes Foundation Inc
EIN
27-1769203
Phone
4042319887
Address
1100 SPRING STREET NO 260, ATLANTA, GA 30309

Signing Officer

Name
Jill Morrisey
Title
Chief Executive Officer
Phone
4042319887
Signed
2018-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jill Morrisey
Formed
2008
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Carr Riggs & Ingram LLC
Address
5909 PEACHTREE DUNWOODY RD SUITE, 800, ATLANTA, GA 30328
Preparer
Richard K Babush
Phone
7702611900
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

GA

FORM 990, PART XI, LINE 9:

Transfer to related organization reported on schedule r -42,000.

FORM 990, PART XII, LINE 2C:

The financial statements are audited. The process has not changed since the previous year.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE IS AN AUDIT COMMITTEE THAT OVERSEES THIS PROCESS. A DRAFT IS APPROVED BY THE AUDIT COMMITTEE AND SHARED WITH THE EXECUTIVE COMMITTEE BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD AND THE EXECUTIVE OFFICERS COMPLETE STATEMENTS ANNUALLY AND COMPLIANCE IS MONITORED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FOUNDATION TAX RETURN, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS WILL BE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFER TO RELATED ORGANIZATION REPORTED ON SCHEDULE R -42,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE FINANCIAL STATEMENTS ARE AUDITED. THE PROCESS HAS NOT CHANGED SINCE THE PREVIOUS YEAR.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CAMP TWIN LAKES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0581826782
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C) (3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE CAMP FACILITIES TO CHILDREN WITH DISABILITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01100 SPRING STREET NO 260
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ATLANTA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030309
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt042000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CAMP TWIN LAKES INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06444617
IRS990/TotalAssetsEOYAmt07120907
IRS990/TotalAssetsGrp/BOYAmt06444617
IRS990/TotalAssetsGrp/EOYAmt07120907
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01330
IRS990/TotalLiabilitiesEOYAmt043330
IRS990/TotalLiabilitiesGrp/BOYAmt01330
IRS990/TotalLiabilitiesGrp/EOYAmt043330
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06443287
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07077577
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0340647
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0340647
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06444617
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07120907
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt06143287
IRS990/UnrestrictedNetAssetsGrp/EOYAmt06777577
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01100 SPRING STREET NO 260
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030309
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.CAMPTWINLAKES.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JILL MORRISEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04042319887
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAMP TWIN LAKES FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CAMP
ReturnHeader/Filer/EIN0271769203
ReturnHeader/Filer/PhoneNum04042319887
ReturnHeader/Filer/USAddress/AddressLine1Txt01100 SPRING STREET NO 260
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030309
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId03DFF2F137460ABAE91D2BA2DDAE5EF39A9CC6B1D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01BC4356734D9C3E1D83EB68197551C60DA266671
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt099.76.171.161
ReturnHeader/FilingSecurityInformation/IPDt02018-02-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm013:47:52
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721396621
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARR RIGGS & INGRAM LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05909 PEACHTREE DUNWOODY RD SUITE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine2Txt0800
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030328
ReturnHeader/PreparerPersonGrp/PhoneNum07702611900
ReturnHeader/PreparerPersonGrp/PreparationDt02018-02-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD K BABUSH
ReturnHeader/ReturnTs02018-02-13T08:23:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-04-01
ReturnHeader/TaxPeriodEndDt02017-03-31
ReturnHeader/TaxYr02016

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