Civic Intelligence

Ohio Ffa Camps Inc

990 • Fiscal year 2018 • EIN 31-6035993

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 30, 2019

Refreshing map…

3266 Dyewood Rd SWCarrollton, OH 44615-9246

(330) 627-2208

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.17x

Higher debt load relative to assets than 52% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

76th percentile

0.61x

Higher debt load relative to revenue than 76% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

51st percentile

3.1%

Higher net margin than 51% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

45th percentile

0.5%

Faster asset growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-20%

Faster revenue growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$5,639,527

Up $28,037 (+0.5%) from 2017

Net Assets

Up

$4,652,898

Up $48,325 (+1.0%) from 2017

Liabilities

Down

$986,629

Down $20,288 (-2.0%) from 2017

Revenue

Down

$1,609,433

Down $405,326 (-20%) from 2017

Expenses

Up

$1,558,965

Up $44,018 (+2.9%) from 2017

Net Income

Down

$50,468

Down $449,344 (-90%) from 2017

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $3,866,662Liabilities 2011: $912,011Net Assets 2011: $2,954,6512011Assets 2012: $3,789,138Liabilities 2012: $776,936Net Assets 2012: $3,012,2022012Assets 2013: $3,872,573Liabilities 2013: $743,049Net Assets 2013: $3,129,5242013Assets 2014: $3,980,457Liabilities 2014: $727,223Net Assets 2014: $3,253,2342014Assets 2016: $4,783,699Liabilities 2016: $679,792Net Assets 2016: $4,103,9072016Assets 2017: $5,611,490Liabilities 2017: $1,006,917Net Assets 2017: $4,604,5732017Assets 2018: $5,639,527Liabilities 2018: $986,629Net Assets 2018: $4,652,8982018Assets 2019: $5,496,959Liabilities 2019: $923,967Net Assets 2019: $4,572,9922019Assets 2020: $5,165,861Liabilities 2020: $1,042,150Net Assets 2020: $4,123,7112020Assets 2022: $6,373,274Liabilities 2022: $528,579Net Assets 2022: $5,844,6952022Assets 2024: $8,003,643Liabilities 2024: $499,961Net Assets 2024: $7,503,6822024

Highlighted filing

2018

Assets$5,639,527
Liabilities$986,629
Net Assets$4,652,898

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,275,9932011Expenses 2012: $1,357,7122012Revenue 2013: $1,452,582Expenses 2013: $1,175,588Net Income 2013: $276,9942013Revenue 2014: $1,533,016Expenses 2014: $1,395,082Net Income 2014: $137,9342014Revenue 2016: $1,686,820Expenses 2016: $1,496,459Net Income 2016: $190,3612016Revenue 2017: $2,014,759Expenses 2017: $1,514,947Net Income 2017: $499,8122017Revenue 2018: $1,609,433Expenses 2018: $1,558,965Net Income 2018: $50,4682018Revenue 2019: $1,486,969Expenses 2019: $1,568,420Net Income 2019: -$81,4512019Revenue 2020: $455,457Expenses 2020: $906,708Net Income 2020: -$451,2512020Revenue 2022: $2,367,047Expenses 2022: $1,340,917Net Income 2022: $1,026,1302022Revenue 2024: $2,144,269Expenses 2024: $1,707,606Net Income 2024: $436,6632024

Highlighted filing

2018

Revenue$1,609,433
Expenses$1,558,965
Net Income$50,468
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 30, 2019
Return Version
2018v3.1
Gross Receipts
$1,609,433
Mission and Program Overview

Mission

Operation of ohio ffa camp muskingum, founded in 1942 and located in the rolling hills of beautiful carroll county, ohio. Situated on historic leesville lake, ffa camp muskingum serves over 25,000 individuals annually.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,989,771$5,045,353▲ $55,582
Savings and Temporary Cash Investments$215,411$358,094▲ $142,683
Accounts Receivable$128,245$74,989▼ $53,256
Cash and Non-Interest-Bearing Accounts$109,321$68,829▼ $40,492
Investments in Publicly Traded Securities$68,766$68,262▼ $504
Inventories for Sale or Use$15,500$15,500→ $0
Investments Other Securities$1,000$1,000→ $0
Total Assets$5,611,490$5,639,527▲ $28,037
Other Assets Total$83,476$7,500▼ $75,976
Liabilities
Mortgage Notes Payable Secured by Investment Property$991,074$974,144▼ $16,930
Other Liabilities$15,688$8,172▼ $7,516
Accounts Payable and Accrued Expenses$155$4,313▲ $4,158
Total Liabilities$1,006,917$986,629▼ $20,288
Net Assets / Fund Balance
Unrestricted Net Assets$4,604,573$4,652,898▲ $48,325
Total Net Assets Fund Balance$4,604,573$4,652,898▲ $48,325
Total Liabilities and Net Assets / Fund Balance$5,611,490$5,639,527▲ $28,037

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,798,184$2,781,460$7,579,644
Equipment$183,169$578,389$761,558
Land$64,000-$64,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Todd DavisCamp Directo
Hannah EverettsDistrict 1 R
Scott PfeifferDistrict 10
Mark StarkeyDistrict 2 R
Christina HowardDistrict 3 R
James PierceDistrict 4 R
Joe HawkDistrict 5 R
Darrick RiggsDistrict 6 R
Adam StaleyDistrict 7 R
Bill KackleyDistrict 8 R
Brian CummingsDistrict 9 R
Matthew WinklePres/treas
Ryan CurtisSecretary, a
Dr Carin FilsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$82,305
Program Service Revenue
$1,392,002
Investment Income
$9,325
Other Revenue
$125,801
All Other Contributions
$82,305
Change in Net Assets
$50,468

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,609,433
Total Revenue per Audited Statements
$1,609,433
Total Revenue per Form 990
$1,609,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,091,807
Salaries, Compensation, and Employee Benefits$464,408
Professional Fundraising Fees$2,750
Total Fundraising Expense$2,750
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$339,578$37,731-$377,309
Depreciation Depletion$278,465--$278,465
Occupancy$231,987$12,210-$244,197
Fees for Services Management$82,320$35,280-$117,600
Interest$45,176--$45,176
Payroll Taxes$39,270$4,363-$43,633
All Other Expenses$37,777$239-$38,016
Other Employee Benefits$33,634$3,737-$37,371
Office Expenses$18,552$18,552-$37,104
Insurance$31,739$1,400-$33,139
Other Expenses$24,016$2,007-$24,016
Fees for Services Other$17,770--$17,770
Pension Plan Contributions$5,485$610-$6,095
Advertising$3,131--$3,131
Fees for Services Professional Fundraising--$2,750$2,750
Travel$903--$903
Fees for Service Investment Mgmnt Fees-$616-$616
Total Functional Expenses$1,439,470$116,745$2,750$1,558,965

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,558,965
Total Expenses per Audited Statements$1,558,965
Total Expenses per Form 990$1,558,965
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,750
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 Cards Payable$8,172
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

Ohio ffa camp requires all board members to complete a statement confirming that they have read and understand the conflict of interest policy of the camp, and that they are in compliance with the policy. Periodic reviews are completed to ensure compliance, and the policy allows for an external sources to complete the review.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request at the ohio ffa camp offices.

Filing and Contact Details

Filer

Filer Name
Ohio Ffa Camps Inc
EIN
31-6035993
Phone
3306272208
Address
3266 DYEWOOD RD SW, CARROLLTON, OH 44615-9246

Signing Officer

Name
Todd Davis
Title
Camp Director
Phone
3306272208
Signed
2019-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Davis
Formed
1942
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
53

Preparer

Firm
Oles and Associates LLC
Address
1328 DUBLIN RD STE 400, COLUMBUS, OH 43215
Preparer
Joel F Oles
Phone
6144870774
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

General operational activities of ohio ffa camp muskingum,founded in 1942 and located in the rolling hills of beautiful carroll county, ohio. Situated on historic leesville lake, ffa camp muskingum serves over 25,000 individuals annually through its diverse programs. Direct expenses for the operation of nature's classroom, with primary objectives including increasing students' enthusiasm for learning and discovery, enabling students to gain confidence and self-esteem, improving students' communication and group social skills, and introducing students to the natural world. Nature's classroom teaches four core concepts: i a l a c - (i am loving and caring), sensory awareness, environmental awareness and conservation, and group social skills. Nature's classroom offers a wide variety of activities, including living history - the underground railroad, the nature center, adventure valley - team building challenge course, day and night hikes, and fun fests (aka. Classes).

Form 990, Part XI, Line 9

Investment valuation -2,143

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CAMP DIRECTO
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRES/TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GENERAL OPERATIONAL ACTIVITIES OF OHIO FFA CAMP MUSKINGUM,FOUNDED IN 1942 AND LOCATED IN THE ROLLING HILLS OF BEAUTIFUL CARROLL COUNTY, OHIO. SITUATED ON HISTORIC LEESVILLE LAKE, FFA CAMP MUSKINGUM SERVES OVER 25,000 INDIVIDUALS ANNUALLY THROUGH ITS DIVERSE PROGRAMS. DIRECT EXPENSES FOR THE OPERATION OF NATURE'S CLASSROOM, WITH PRIMARY OBJECTIVES INCLUDING INCREASING STUDENTS' ENTHUSIASM FOR LEARNING AND DISCOVERY, ENABLING STUDENTS TO GAIN CONFIDENCE AND SELF-ESTEEM, IMPROVING STUDENTS' COMMUNICATION AND GROUP SOCIAL SKILLS, AND INTRODUCING STUDENTS TO THE NATURAL WORLD. NATURE'S CLASSROOM TEACHES FOUR CORE CONCEPTS: I A L A C - (I AM LOVING AND CARING), SENSORY AWARENESS, ENVIRONMENTAL AWARENESS AND CONSERVATION, AND GROUP SOCIAL SKILLS. NATURE'S CLASSROOM OFFERS A WIDE VARIETY OF ACTIVITIES, INCLUDING LIVING HISTORY - THE UNDERGROUND RAILROAD, THE NATURE CENTER, ADVENTURE VALLEY - TEAM BUILDING CHALLENGE COURSE, DAY AND NIGHT HIKES, AND FUN FESTS (AKA. CLASSES).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OHIO FFA CAMP REQUIRES ALL BOARD MEMBERS TO COMPLETE A STATEMENT CONFIRMING THAT THEY HAVE READ AND UNDERSTAND THE CONFLICT OF INTEREST POLICY OF THE CAMP, AND THAT THEY ARE IN COMPLIANCE WITH THE POLICY. PERIODIC REVIEWS ARE COMPLETED TO ENSURE COMPLIANCE, AND THE POLICY ALLOWS FOR AN EXTERNAL SOURCES TO COMPLETE THE REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE OHIO FFA CAMP OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INVESTMENT VALUATION -2,143
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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