Civic Intelligence

Camping and Education Foundation

EIN 31-0650653 • 501(c)3 • Cincinnati, OH

View Organization Page

Profile

At the camping and education foundation, our mission is to develop young men and women through transformational wilderness experiences that celebrate a love of the outdoors.

3515 Michigan AveCincinnati, OH 45208-1409

www.campingedu.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.02x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

23rd percentile

0.07x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

59th percentile

8.4%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

47th percentile

4.1%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Revenue Growth

69th percentile

18%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets22nd percentile

Assets

Up

$15,900,682

Up $489,577 (+3.2%) from 2023

Liabilities

Down

$373,683

Down $205,562 (-35%) from 2023

Net Assets

Up

$15,526,999

Up $695,139 (+4.7%) from 2023

Operations
Liabilities / Revenue23rd percentileNet Margin59th percentile

Revenue

Up

$5,737,586

Up $1,640,561 (+40%) from 2023

Expenses

Up

$5,253,345

Up $1,128,925 (+27%) from 2023

Net Income

Up

$484,241

Up $511,636 (+1868%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0Assets 2010: $10,280,790Liabilities 2010: $1,305,652Net Assets 2010: $8,975,1382010Assets 2011: $10,322,506Liabilities 2011: $1,234,985Net Assets 2011: $9,087,5212011Assets 2012: $11,357,585Liabilities 2012: $1,247,508Net Assets 2012: $10,110,0772012Assets 2013: $11,612,346Liabilities 2013: $933,010Net Assets 2013: $10,679,3362013Assets 2014: $12,177,660Liabilities 2014: $1,770,617Net Assets 2014: $10,407,0432014Assets 2015: $11,608,123Liabilities 2015: $1,624,263Net Assets 2015: $9,983,8602015Assets 2016: $12,638,117Liabilities 2016: $1,546,945Net Assets 2016: $11,091,1722016Assets 2017: $13,519,285Liabilities 2017: $1,350,117Net Assets 2017: $12,169,1682017Assets 2018: $12,940,173Liabilities 2018: $1,145,536Net Assets 2018: $11,794,6372018Assets 2019: $13,968,448Liabilities 2019: $1,072,929Net Assets 2019: $12,895,5192019Assets 2020: $15,105,985Liabilities 2020: $1,687,960Net Assets 2020: $13,418,0252020Assets 2021: $16,356,762Liabilities 2021: $1,234,365Net Assets 2021: $15,122,3972021Assets 2022: $14,680,109Liabilities 2022: $836,694Net Assets 2022: $13,843,4152022Assets 2023: $15,411,105Liabilities 2023: $579,245Net Assets 2023: $14,831,8602023Assets 2024: $15,900,682Liabilities 2024: $373,683Net Assets 2024: $15,526,9992024

Highlighted filing

2024

Assets$15,900,682
Liabilities$373,683
Net Assets$15,526,999
Open 2024 Filing

Operations Trend

Revenue Growth69th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,553,5362010Expenses 2011: $2,680,4732011Expenses 2012: $2,491,8472012Revenue 2013: $2,865,343Expenses 2013: $2,721,738Net Income 2013: $143,6052013Revenue 2014: $2,828,789Expenses 2014: $2,957,369Net Income 2014: -$128,5802014Revenue 2015: $2,913,398Expenses 2015: $2,892,940Net Income 2015: $20,4582015Revenue 2016: $3,824,735Expenses 2016: $2,987,012Net Income 2016: $837,7232016Revenue 2017: $3,990,602Expenses 2017: $3,314,440Net Income 2017: $676,1622017Revenue 2018: $3,610,110Expenses 2018: $3,455,899Net Income 2018: $154,2112018Revenue 2019: $3,769,289Expenses 2019: $3,666,413Net Income 2019: $102,8762019Revenue 2020: $2,274,535Expenses 2020: $2,252,635Net Income 2020: $21,9002020Revenue 2021: $4,569,986Expenses 2021: $3,720,928Net Income 2021: $849,0582021Revenue 2022: $4,116,185Expenses 2022: $4,427,640Net Income 2022: -$311,4552022Revenue 2023: $4,097,025Expenses 2023: $4,124,420Net Income 2023: -$27,3952023Revenue 2024: $5,737,586Expenses 2024: $5,253,345Net Income 2024: $484,2412024

Highlighted filing

2024

Revenue$5,737,586
Expenses$5,253,345
Net Income$484,241
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,900,682
Liabilities
$373,683
Net assets
$15,526,999
Revenue
$5,737,586
Expenses
$5,253,345
Net income
$484,241
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.9$0.37$15.5$5.74$5.25$0.48
2023Detailed filing. Detailed filing data is available for this year.$15.4$0.58$14.8$4.10$4.12$0.03
2022Detailed filing. Detailed filing data is available for this year.$14.7$0.84$13.8$4.12$4.43$0.31
2021Detailed filing. Detailed filing data is available for this year.$16.4$1.23$15.1$4.57$3.72$0.85
2020Detailed filing. Detailed filing data is available for this year.$15.1$1.69$13.4$2.27$2.25$0.02
2019Detailed filing. Detailed filing data is available for this year.$14.0$1.07$12.9$3.77$3.67$0.10
2018Detailed filing. Detailed filing data is available for this year.$12.9$1.15$11.8$3.61$3.46$0.15
2017Detailed filing. Detailed filing data is available for this year.$13.5$1.35$12.2$3.99$3.31$0.68
2016Detailed filing. Detailed filing data is available for this year.$12.6$1.55$11.1$3.82$2.99$0.84
2015Detailed filing. Detailed filing data is available for this year.$11.6$1.62$9.98$2.91$2.89$0.02
2014Detailed filing. Detailed filing data is available for this year.$12.2$1.77$10.4$2.83$2.96$0.13
2013Detailed filing. Detailed filing data is available for this year.$11.6$0.93$10.7$2.87$2.72$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$1.25$10.1$2.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$1.23$9.09$2.68
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$1.31$8.98$2.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$5,737,586
Mission and Program Overview

Mission

At the camping and education foundation, our mission is to develop young men and women in body and spirit through wilderness experiences that celebrate a love of the outdoors.

Summer wilderness adventure camps for boys and girls that offer canoeing, kayaking, backpacking, and mountaineering experiences in addition to a rich in-camp program of native american dancing, arts and crafts, woodsmanship, archery, etc. Additionally, the organization has established a remote tripping outpost in southern ontario and an urban wilderness program in cincinnati, ohio.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,465,402$7,909,427▲ $444,025
Land, Buildings, and Equipment, Net$6,117,647$5,925,956▼ $191,691
Cash and Non-Interest-Bearing Accounts$58,044$1,164,496▲ $1,106,452
Investments Other Securities$464,109$470,490▲ $6,381
Pledges and Grants Receivable$322,421$337,882▲ $15,461
Investments Program Related$126,778$126,778→ $0
Inventories for Sale or Use$50,062$50,063▲ $1
Savings and Temporary Cash Investments$705,224$30,732▼ $674,492
Prepaid Expenses and Deferred Charges$78,664$20,477▼ $58,187
Accounts Receivable$22,754$-135,619▼ $158,373
Total Assets$15,411,105$15,900,682▲ $489,577
Liabilities
Deferred Revenue$345,760$221,678▼ $124,082
Accounts Payable and Accrued Expenses$156,869$122,636▼ $34,233
Other Liabilities$76,616$29,369▼ $47,247
Total Liabilities$579,245$373,683▼ $205,562
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,902,099$9,070,753▲ $1,168,654
Net Assets With Donor Restrictions$6,929,761$6,456,246▼ $473,515
Total Net Assets Fund Balance$14,831,860$15,526,999▲ $695,139
Total Liabilities and Net Assets / Fund Balance$15,411,105$15,900,682▲ $489,577

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,317,400$2,668,386$5,985,786
Equipment$607,759$1,560,011$2,167,770
Land$1,492,680-$1,492,680
Other Land Buildings$508,117$357,960$866,077

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$8,098,245---$8,098,245
2023$8,098,245---$8,098,245
2022$8,098,245---$8,098,245
2021$7,157,566$177,249▲ $1,108,264$302,911$8,098,245
2020$6,583,187$234,468▲ $752,100$380,493$7,157,566
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
James C Shook JrChairman
Hugh R HallerPresident/CEO
John R VerkampDirector - Kic
Dan MarshakTrustee
David MeekTrustee
Edward DillerTrustee
Janet VanedenbarkTrustee
Jeff PattersonTrustee
John GrateTrustee
John LinderbergTrustee
Kathy DixTrustee
Patrick BowenTrustee
Steve LuebkemanTrustee
Terry JonesTrustee
Tom MartellaTrustee
Carrie L AltSecretary
Peter L TesterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,960,773
Program Service Revenue
$2,473,465
Investment Income
$240,297
Other Revenue
$63,051
All Other Contributions
$2,960,773
Change in Net Assets
$484,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,305,537
Salaries, Compensation, and Employee Benefits$1,947,808
Total Fundraising Expense$238,946
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$418,955$682,131-$1,101,086
Other Salaries and Wages$27,028$548,839-$575,867
Travel$219,329$44,179$8,321$271,829
Occupancy$236,404--$236,404
Insurance$221,657--$221,657
Advertising--$220,956$220,956
Other Employee Benefits-$143,277-$143,277
Payroll Taxes-$127,578-$127,578
Fees for Services Accounting-$83,390-$83,390
Information Technology$48,868-$6,487$55,355
Fees for Service Investment Mgmnt Fees-$44,379-$44,379
Other Expenses$42,999--$42,999
Fees for Services Legal-$37,698-$37,698
Office Expenses$34,677--$34,677
All Other Expenses$7,204$9,754$3,182$20,140
Fees for Services Other$19,564--$19,564
Total Functional Expenses$3,293,174$1,721,225$238,946$5,253,345
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America - Canada and Mexico, But Not the United StatesInvestments - Program Related----
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,INVESTMENTS.LIST 74 _ [email protected] - 11/15/23 10:19 WORKSHEET SCHEDULE F - STATEMENTExpenses Related to Property in Canada---
North America - Canada and Mexico, But Not the United StatesProgram ServiceLand and Buildings in Canada for Wilderness Adventure (net Book Value)---
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Payables$29,369
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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, Part VI, Section A, Line 1A

“The number reported is for the foundation only, which governs all entities within the organization. There are also voting members on the boards of camping & education, llc, camp kooch-i-ching, llc, and camp ogichi-daa-kwe all three are disregarded entities so their board members are not reported in part vii. The president sits on all 4 boards. The members have voting rights only on their respective boards. Community liaison and operation directors do not have voting rights.”

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

“The finance comittee will be reviewing the form 990 before filing. The form 990 will be reviewed first by the cfo, then forwarded to the president and finance committee chari before it is finalized and then sent to the board.”

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

“The conflict of interest policy is given to each new board member. Each new board member signs the board member agreement which states that they will comply to all of the policies including the conflict of interset policy. This policy is in place to protect teh interests of the foundation in transactions and arrangements that may benefit the private interst of any board member or officer. Board members are asked to excuse themselves from discussions and votes where they have a conflict of interest. The scope of this policy includes only board members (or staff who are board members).”

Form 990, Part VI, Section B, Line 15

“Each year all the key employees go through a thorough review process which involves the ceo, an employee self assessment and a 360 degree review by the employees co-workers. Once this process is completed, the ceo meets with the individual employee and conducts a final review and signs off on the employees compensation for the following year. Additionally, the ceo is reviewed by the executive comittee of the organization's management board.”

Form 990, Part VI, Section C, Line 18

“The exemption application and 990 is available upon request.”

Form 990, Part VI, Section C, Line 19

“All documents regarding our governance are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Camping and Education Foundation
EIN
31-0650653
Phone
5137727479
Address
3515 MICHIGAN AVE, CINCINNATI, OH 45208-1409

Signing Officer

Name
Hugh Haller
Title
President
Phone
5137727479
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hugh R Haller
Formed
1925
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
7
Employees
163
Volunteers
50

Preparer

Firm
Cbiz Advisors LLC
Address
3925 RIVER CROSSING PKWY STE 100, INDIANAPOLIS, IN 46240
Preparer
C Brian Thrasher
Phone
3174722200
Supplemental Narrative

Financial Statement Notes

Part V, Line 4

“The use of the endowment funds vary. Annuarlly the foundation draw 5% of the previous 12 quarters' balance. These funds are used for scholarship, general operating expenses, specific program expenses, staff salaries, and building and maintenance.”

Part X, Line 2

“The foundation is exempt from federal income taxes under section 501(c)(3) of the united states internal revenue code. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the foundation and recognize a tax liability if the foundation has taken an unceratain position that more likely than not would not be sustained upon examination by the internal revenue service ("irs") or other applicable taxing authorities. Management has analyzed the tax positions taken by the foundation and has concluded that, as of december 31, 2022 and 2021, theere are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the consolidated financial statements. The foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in process.”

Raw XML AppendixShowing 400 of 618 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/ActivityOrMissionDesc0SUMMER WILDERNESS ADVENTURE CAMPS FOR BOYS AND GIRLS THAT OFFER CANOEING, KAYAKING, BACKPACKING, AND MOUNTAINEERING EXPERIENCES IN ADDITION TO A RICH IN-CAMP PROGRAM OF NATIVE AMERICAN DANCING, ARTS AND CRAFTS, WOODSMANSHIP, ARCHERY, ETC. ADDITIONALLY, THE ORGANIZATION HAS ESTABLISHED A REMOTE TRIPPING OUTPOST IN SOUTHERN ONTARIO AND AN URBAN WILDERNESS PROGRAM IN CINCINNATI, OHIO.
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IRS990/Desc0IN ADDITION TO THE LEADERSHIP THAT CAMPING & EDUCATION, LLC PROVIDES TO BOYH OF ITS SUMMER CAMPS, C&E HAS EXPANDED ITS EDUCATIONAL OPPORTUNITIES. WE PARTNER WITH THE UNIVERSITY OF CINCINNATI, THE CINCINNATI PARKS DISTRICT AND CINCINNATI PUBLIC SCHOOLS TO CREATE EXPERIENTIAL OUTDOOR PROGRAMMING FOR URBAN YOUTH IN THE CINCINNATI AREA.
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IRS990/Form990PartVIISectionAGrp/PersonNm0JAMES C SHOOK JR
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IRS990/Form990PartVIISectionAGrp/PersonNm2PETER L TESTER
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IRS990/Form990PartVIISectionAGrp/PersonNm4TERRY JONES
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IRS990/Form990PartVIISectionAGrp/PersonNm14PATRICK BOWEN
IRS990/Form990PartVIISectionAGrp/PersonNm15EDWARD DILLER
IRS990/Form990PartVIISectionAGrp/PersonNm16JOHN R VERKAMP
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IRS990/MissionDesc0AT THE CAMPING AND EDUCATION FOUNDATION, OUR MISSION IS TO DEVELOP YOUNG MEN AND WOMEN THROUGH TRANSFORMATIONAL WILDERNESS EXPERIENCES THAT CELEBRATE A LOVE OF THE OUTDOORS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER CAMP FOR BOYS (CAMP KOOCHICHING): OPERATED OUTSIDE INTERNATIONAL FALLS, MN., THE PURPOSE IS TO TEACH YOUNG MEN TO LIVE IN HARMONY WITH NATURE, DEVELOP THEIR OUTDOOR SKILLS AND ABILITIES AND SENSE OF SERVICE TO OTHERS. THE HEART OF OUR SUMMER CAMP PROGRAM ARE OUR WILDERNESS TRIPS WHICH EXPLORE THE CANADIAN CANOEING WATERWAYS FROM SOUTHERN ONTARIO TO THE NORTHERN REGION OF HUDSON BAY.
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