Civic Intelligence

Ohio Ffa Camps Inc

990 • Fiscal year 2019 • EIN 31-6035993

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 16, 2020

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.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

76th percentile

0.62x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

25th percentile

-5.5%

Higher net margin than 25% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

25th percentile

-2.5%

Faster asset growth than 25% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

24th percentile

-7.6%

Faster revenue growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$5,496,959

Down $142,568 (-2.5%) from 2018

Net Assets

Down

$4,572,992

Down $79,906 (-1.7%) from 2018

Liabilities

Down

$923,967

Down $62,662 (-6.4%) from 2018

Revenue

Down

$1,486,969

Down $122,464 (-7.6%) from 2018

Expenses

Up

$1,568,420

Up $9,455 (+0.6%) from 2018

Net Income

Down

-$81,451

Down $131,919 (-261%) from 2018

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

2019

Assets$5,496,959
Liabilities$923,967
Net Assets$4,572,992

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

2019

Revenue$1,486,969
Expenses$1,568,420
Net Income-$81,451
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 16, 2020
Return Version
2019v5.0
Gross Receipts
$1,486,969
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$5,045,353$4,910,297▼ $135,056
Savings and Temporary Cash Investments$358,094$390,092▲ $31,998
Accounts Receivable$74,989$75,629▲ $640
Investments in Publicly Traded Securities$68,262$71,310▲ $3,048
Cash and Non-Interest-Bearing Accounts$68,829$33,131▼ $35,698
Inventories for Sale or Use$15,500$15,500→ $0
Investments Other Securities$1,000$1,000→ $0
Total Assets$5,639,527$5,496,959▼ $142,568
Other Assets Total$7,500--
Liabilities
Mortgage Notes Payable Secured by Investment Property$974,144$909,695▼ $64,449
Accounts Payable and Accrued Expenses$4,313$7,403▲ $3,090
Other Liabilities$8,172$6,869▼ $1,303
Total Liabilities$986,629$923,967▼ $62,662
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,652,898$4,572,992▼ $79,906
Total Net Assets Fund Balance$4,652,898$4,572,992▼ $79,906
Total Liabilities and Net Assets / Fund Balance$5,639,527$5,496,959▼ $142,568

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,683,094$3,034,020$7,717,114
Equipment$163,203$626,448$789,651
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
Ryan CurtisSecretary, T
Dr Carin FilsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$84,416
Program Service Revenue
$1,341,814
Investment Income
$5,445
Other Revenue
$55,294
All Other Contributions
$84,416
Change in Net Assets
$-81,451

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,486,969
Total Revenue per Audited Statements
$1,486,969
Total Revenue per Form 990
$1,486,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,107,717
Salaries, Compensation, and Employee Benefits$454,093
Professional Fundraising Fees$6,610
Total Fundraising Expense$6,610
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$337,035$37,448-$374,483
Depreciation Depletion$300,619--$300,619
Occupancy$235,985$12,421-$248,406
Fees for Services Management$82,412$35,320-$117,732
Office Expenses$24,802$23,754-$48,556
Interest$41,222--$41,222
Other Employee Benefits$33,556$3,729-$37,285
Payroll Taxes$32,867$3,652-$36,519
Insurance$32,861$1,464-$34,325
All Other Expenses$32,819$197-$33,016
Other Expenses$29,813$1,910-$29,813
Advertising$9,731--$9,731
Fees for Services Professional Fundraising--$6,610$6,610
Pension Plan Contributions$5,225$581-$5,806
Fees for Services Other$5,500--$5,500
Travel$748--$748
Fees for Service Investment Mgmnt Fees-$629-$629
Total Functional Expenses$1,440,705$121,105$6,610$1,568,420

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,568,420
Total Expenses per Audited Statements$1,568,420
Total Expenses per Form 990$1,568,420
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$6,610
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$6,869
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 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
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
2020-09-16
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
45

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 1,545

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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 1,545
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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