Civic Intelligence

Circle Camps for Grieving Children Inc

990 • Fiscal year 2015 • EIN 30-0098053

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 16, 2016

5214 Holyrood RoadPittsburgh, PA 15213

(412) 491-8151

Siviq Scores

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

Liabilities / Assets

61st percentile

0.02x

Higher debt load relative to assets than 61% of similar nonprofits.

2015 filings • NTEE O50 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • NTEE O50 • <$500k nonprofits • Source year 2015

Net Margin

17th percentile

-9.8%

Higher net margin than 17% of similar nonprofits.

2015 filings • NTEE O50 • <$500k nonprofits • Source year 2015

Top Officer Pay

83rd percentile

$33,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 23.1% of source-year revenue.

2015 filings • NTEE O50 • <$500k nonprofits • Source year 2015

Asset Growth

36th percentile

-4.4%

Faster asset growth than 36% of similar nonprofits.

2015 filings • NTEE O50 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

12th percentile

-28%

Faster revenue growth than 12% of similar nonprofits.

2015 filings • NTEE O50 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$252,005

Down $11,534 (-4.4%) from 2014

Net Assets

Down

$248,104

Down $13,964 (-5.3%) from 2014

Liabilities

Up

$3,901

Up $2,430 (+165%) from 2014

Revenue

Down

$143,092

Down $55,927 (-28%) from 2014

Expenses

Down

$157,072

Down $46,073 (-23%) from 2014

Net Income

Down

-$13,980

Down $9,854 (-239%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $266,483Liabilities 2013: $289Net Assets 2013: $266,1942013Assets 2014: $263,539Liabilities 2014: $1,471Net Assets 2014: $262,0682014Assets 2015: $252,005Liabilities 2015: $3,901Net Assets 2015: $248,1042015Assets 2016: $266,322Liabilities 2016: $3,282Net Assets 2016: $263,0402016Assets 2017: $259,906Liabilities 2017: $4,753Net Assets 2017: $255,1532017Assets 2018: $283,262Liabilities 2018: $5,343Net Assets 2018: $277,9192018Assets 2019: $346,450Liabilities 2019: $1,528Net Assets 2019: $344,9222019Assets 2020: $393,082Liabilities 2020: $653Net Assets 2020: $392,4292020Assets 2021: $411,647Liabilities 2021: $13Net Assets 2021: $411,6342021Assets 2022: $407,864Liabilities 2022: $2,384Net Assets 2022: $405,4802022Assets 2023: $443,880Liabilities 2023: $0Net Assets 2023: $443,8802023Assets 2024: $438,377Liabilities 2024: $0Net Assets 2024: $438,3772024Assets 2025: $619,063Liabilities 2025: $779Net Assets 2025: $618,2842025

Highlighted filing

2015

Assets$252,005
Liabilities$3,901
Net Assets$248,104

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2013: $198,376Expenses 2013: $158,605Net Income 2013: $39,7712013Revenue 2014: $199,019Expenses 2014: $203,145Net Income 2014: -$4,1262014Revenue 2015: $143,092Expenses 2015: $157,072Net Income 2015: -$13,9802015Revenue 2016: $195,188Expenses 2016: $180,339Net Income 2016: $14,8492016Revenue 2017: $190,770Expenses 2017: $198,657Net Income 2017: -$7,8872017Revenue 2018: $243,986Expenses 2018: $221,220Net Income 2018: $22,7662018Revenue 2019: $304,584Expenses 2019: $237,581Net Income 2019: $67,0032019Revenue 2020: $165,894Expenses 2020: $118,387Net Income 2020: $47,5072020Revenue 2021: $259,802Expenses 2021: $240,597Net Income 2021: $19,2052021Revenue 2022: $266,384Expenses 2022: $272,538Net Income 2022: -$6,1542022Revenue 2023: $263,400Expenses 2023: $225,000Net Income 2023: $38,4002023Revenue 2024: $235,090Expenses 2024: $240,593Net Income 2024: -$5,5032024Revenue 2025: $375,328Expenses 2025: $195,421Net Income 2025: $179,9072025

Highlighted filing

2015

Revenue$143,092
Expenses$157,072
Net Income-$13,980
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 16, 2016
Return Version
2015v2.1
Gross Receipts
$150,711
Mission and Program Overview

Mission

Provide free overnight camp programs for young girls who have experienced the death of a parent. The mission is to offer the adventures and fun of living and playing together at overnight camps,while also providing supportive environments in which the girls can share their grief.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$165,903$164,390▼ $1,513
Cash and Non-Interest-Bearing Accounts$95,636$78,188▼ $17,448
Investments in Publicly Traded Securities$0$4,938▲ $4,938
Total Assets$263,539$252,005▼ $11,534
Other Assets Total$2,000$4,489▲ $2,489
Liabilities
Other Liabilities$1,471$3,901▲ $2,430
Total Liabilities$1,471$3,901▲ $2,430
Net Assets / Fund Balance
Unrestricted Net Assets$262,068$248,104▼ $13,964
Total Net Assets Fund Balance$262,068$248,104▼ $13,964
Total Liabilities and Net Assets / Fund Balance$263,539$252,005▼ $11,534
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandi Lando WelchFounder & Executive DirectorFT$33,000$33,000

Board Members and Trustees

NameTitle
Susan EmmonsPresident & Treasurer
Jay BrightDirector
Maureen PursleyDirector
Stephanie Lubin-levyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$126,941
Program Service Revenue
$0
Investment Income
$988
Other Revenue
$15,163
All Other Contributions
$126,941
Change in Net Assets
$-13,980

Audited Revenue Reconciliation

Revenue per Audited Statements
$143,092
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$15
Total Revenue per Audited Statements
$143,107
Total Revenue per Form 990
$143,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,462
Salaries, Compensation, and Employee Benefits$63,610
Total Fundraising Expense$8,138
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$33,000--$33,000
Other Salaries and Wages$5,220$12,903$7,500$25,623
Travel$13,353--$13,353
All Other Expenses$2,189$6,468-$8,657
Office Expenses$3,592$4,632-$8,224
Payroll Taxes$3,251$1,098$638$4,987
Insurance-$3,931-$3,931
Other Expenses$852$2,210$0$3,062
Fees for Services Accounting-$1,500-$1,500
Advertising$931--$931
Fees for Services Other-$469-$469
Fees for Services Legal-$21-$21
Total Functional Expenses$115,702$33,232$8,138$157,072

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$157,072
Total Expenses per Audited Statements$157,072
Total Expenses per Form 990$157,072
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,782
Fundraising Direct Expenses$7,619
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$22,782$22,782$7,619$15,163
Total Events$22,782$22,782$7,619$15,163
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$3,901
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The founder/ceo and the treasurer will review and approve the 990 before it is filed.

Form 990, Part VI, Section C, Line 19

Governing documents are made available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Circle Camps for Grieving Children
EIN
30-0098053
Phone
4124918151
Address
5214 HOLYROOD ROAD, PITTSBURGH, PA 15213

Signing Officer

Name
Sandi Lando Welch
Title
Founder/CEO
Phone
4124918151
Signed
2016-08-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandi Lando Welch
Formed
2002
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
4
Employees
20
Volunteers
83

Preparer

Firm
Horovitz Rudoy & Roteman LLC
Address
436 SEVENTH AVE SIXTH FLOOR, PITTSBURGH, PA 15219-1853
Preparer
Edward G Scherer
Phone
4123912920
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Circle camps for grieving children provides free overnight camp programs for young girls who have experienced the death of a parent. The organization's mission is to offer the adventures and fun of living and playing together at overnight camps, while also providing supportive environments in which the girls can share their grief. Circle camps held its first program at camp tapawingo in sweden, maine in 2002 with 32 campers supported by 26 volunteer counselors. Currently there are 4 circle camps programs: circle of tapawingo in sweden, maine, circle west in malibu, california, circle of ekc in morgantown, west virginia, and circle summit in morgantown, west virginia. Our organization also provides consulting services to circle of fleur de lis in fitzwilliam, new hampshire. Circle of fleur de lis pays our organization a nominal consulting fee for the use of our name. They are listed on our letterhead and promotional literature, but they run a totally independent program, and are not a "related organization required to be listed on schedule r. Over the past 12 years, more than 350 grieving young girls have attended a weeklong circle camp. Volunteer counselors come from all over the united states, ranging in ages from 19-74, and have a return rate of over 90%. Over the years, the circle program has grown from a camper program for girls ages 9-12 to include a teen program for girls ages 13-14, a 2 year counselor in training (cit) program for former campers ages 15-16, and circle summit, a leadership/wilderness program for girls ages 17-18. Former campers are eligible to become counselors at age 19. 7 former circle campers are now circle counselors. Regular camp activities are just a part of the circle experience. The program is unique in its integration of grief activities amoung the campers week-long activities. To be able to speak and cry about their losses, surrounded by the circle community, is the greatest gift circle gives to its campers. Exceptional, empowering activities include the following: (1) circle time, when campers can choose to talk about their deceased parents in the company of their bunkmates; (2) a circle of voices, a profoundly moving collection of camper writings compiled and "published" within 6 days; (3) the rock ceremony, where campers place a handwritten message on a rock in a memory garden; (4) circle of the stars talent show, where campers have an opportunity to perform before a large audience; and (5) camper campfire, where campers say goodbye to their circle family until the following summer. Circle camps are completely free to campers. Circle camps is a 501(c)(3) organization incorporated in pennsylvania in 2002.

FORM 990, PART XII, LINE 2C:

No change in the process from the prior year.

Raw XML Appendix378 raw XML fields

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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IRS990/Desc0PROVIDE WEEK LONG CAMPING EXPERIENCES FOR 195 GIRLS BETWEEN THE AGES OF 9 AND 14 WHO HAVE EXPERIENCED THE DEATH OF A PARENT. THE CAMPS ARE OPERATED AT CIRCLE OF TAPAWINGO IN MAINE, CIRCLE WEST IN MALIBU, CALIFORNIA, CIRCLE OF EKC IN WEST VIRGINIA AND CIRCLE SUMMIT IN WEST VIRGINIA.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CIRCLE CAMPS FOR GRIEVING CHILDREN PROVIDES FREE OVERNIGHT CAMP PROGRAMS FOR YOUNG GIRLS WHO HAVE EXPERIENCED THE DEATH OF A PARENT. THE ORGANIZATION'S MISSION IS TO OFFER THE ADVENTURES AND FUN OF LIVING AND PLAYING TOGETHER AT OVERNIGHT CAMPS, WHILE ALSO PROVIDING SUPPORTIVE ENVIRONMENTS IN WHICH THE GIRLS CAN SHARE THEIR GRIEF. CIRCLE CAMPS HELD ITS FIRST PROGRAM AT CAMP TAPAWINGO IN SWEDEN, MAINE IN 2002 WITH 32 CAMPERS SUPPORTED BY 26 VOLUNTEER COUNSELORS. CURRENTLY THERE ARE 4 CIRCLE CAMPS PROGRAMS: CIRCLE OF TAPAWINGO IN SWEDEN, MAINE, CIRCLE WEST IN MALIBU, CALIFORNIA, CIRCLE OF EKC IN MORGANTOWN, WEST VIRGINIA, AND CIRCLE SUMMIT IN MORGANTOWN, WEST VIRGINIA. OUR ORGANIZATION ALSO PROVIDES CONSULTING SERVICES TO CIRCLE OF FLEUR DE LIS IN FITZWILLIAM, NEW HAMPSHIRE. CIRCLE OF FLEUR DE LIS PAYS OUR ORGANIZATION A NOMINAL CONSULTING FEE FOR THE USE OF OUR NAME. THEY ARE LISTED ON OUR LETTERHEAD AND PROMOTIONAL LITERATURE, BUT THEY RUN A TOTALLY INDEPENDENT PROGRAM, AND ARE NOT A "RELATED ORGANIZATION REQUIRED TO BE LISTED ON SCHEDULE R. OVER THE PAST 12 YEARS, MORE THAN 350 GRIEVING YOUNG GIRLS HAVE ATTENDED A WEEKLONG CIRCLE CAMP. VOLUNTEER COUNSELORS COME FROM ALL OVER THE UNITED STATES, RANGING IN AGES FROM 19-74, AND HAVE A RETURN RATE OF OVER 90%. OVER THE YEARS, THE CIRCLE PROGRAM HAS GROWN FROM A CAMPER PROGRAM FOR GIRLS AGES 9-12 TO INCLUDE A TEEN PROGRAM FOR GIRLS AGES 13-14, A 2 YEAR COUNSELOR IN TRAINING (CIT) PROGRAM FOR FORMER CAMPERS AGES 15-16, AND CIRCLE SUMMIT, A LEADERSHIP/WILDERNESS PROGRAM FOR GIRLS AGES 17-18. FORMER CAMPERS ARE ELIGIBLE TO BECOME COUNSELORS AT AGE 19. 7 FORMER CIRCLE CAMPERS ARE NOW CIRCLE COUNSELORS. REGULAR CAMP ACTIVITIES ARE JUST A PART OF THE CIRCLE EXPERIENCE. THE PROGRAM IS UNIQUE IN ITS INTEGRATION OF GRIEF ACTIVITIES AMOUNG THE CAMPERS WEEK-LONG ACTIVITIES. TO BE ABLE TO SPEAK AND CRY ABOUT THEIR LOSSES, SURROUNDED BY THE CIRCLE COMMUNITY, IS THE GREATEST GIFT CIRCLE GIVES TO ITS CAMPERS. EXCEPTIONAL, EMPOWERING ACTIVITIES INCLUDE THE FOLLOWING: (1) CIRCLE TIME, WHEN CAMPERS CAN CHOOSE TO TALK ABOUT THEIR DECEASED PARENTS IN THE COMPANY OF THEIR BUNKMATES; (2) A CIRCLE OF VOICES, A PROFOUNDLY MOVING COLLECTION OF CAMPER WRITINGS COMPILED AND "PUBLISHED" WITHIN 6 DAYS; (3) THE ROCK CEREMONY, WHERE CAMPERS PLACE A HANDWRITTEN MESSAGE ON A ROCK IN A MEMORY GARDEN; (4) CIRCLE OF THE STARS TALENT SHOW, WHERE CAMPERS HAVE AN OPPORTUNITY TO PERFORM BEFORE A LARGE AUDIENCE; AND (5) CAMPER CAMPFIRE, WHERE CAMPERS SAY GOODBYE TO THEIR CIRCLE FAMILY UNTIL THE FOLLOWING SUMMER. CIRCLE CAMPS ARE COMPLETELY FREE TO CAMPERS. CIRCLE CAMPS IS A 501(C)(3) ORGANIZATION INCORPORATED IN PENNSYLVANIA IN 2002.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOUNDER/CEO AND THE TREASURER WILL REVIEW AND APPROVE THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0SANDI LANDO WELCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FOUNDER/CEO
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOROVITZ RUDOY & ROTEMAN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0436 SEVENTH AVE SIXTH FLOOR
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ReturnHeader/PreparerPersonGrp/PhoneNum04123912920
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EDWARD G SCHERER
ReturnHeader/ReturnTs02016-11-15T14:09:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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