Civic Intelligence

Maranatha Camp & Conference Center

EIN 32-0497815 • 501(c)3 • Huntsville, AL

Profile

Maranatha's mission is dedicated to providing a formative camp experience that connects an individual both to nature and to god so one may be transformed for his purpose.

Post Office Box 4281Huntsville, AL 35815

maranatha.camp

Siviq Scores

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

Liabilities / Assets

47th percentile

0.05x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.24x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

53rd percentile

5.8%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

63rd percentile

9.1%

Faster asset growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

51st percentile

7.9%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$3,781,185

Up $605,245 (+19%) from 2022

Liabilities

Up

$190,115

Up $22,757 (+14%) from 2022

Net Assets

Up

$3,591,070

Up $582,488 (+19%) from 2022

Revenue

Up

$780,724

Up $109,902 (+16%) from 2022

Expenses

Up

$735,348

Up $104,240 (+17%) from 2022

Net Income

Up

$45,376

Up $5,662 (+14%) from 2022

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2016: $3,349,266Liabilities 2016: $425Net Assets 2016: $3,348,8412016Assets 2017: $3,224,630Liabilities 2017: $53,366Net Assets 2017: $3,171,2642017Assets 2019: $3,006,496Liabilities 2019: $73,205Net Assets 2019: $2,933,2912019Assets 2020: $3,227,780Liabilities 2020: $167,830Net Assets 2020: $3,059,9502020Assets 2021: $3,160,939Liabilities 2021: $165,517Net Assets 2021: $2,995,4222021Assets 2022: $3,175,940Liabilities 2022: $167,358Net Assets 2022: $3,008,5822022Assets 2024: $3,781,185Liabilities 2024: $190,115Net Assets 2024: $3,591,0702024

Highlighted filing

2024

Assets$3,781,185
Liabilities$190,115
Net Assets$3,591,070

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $3,558,598Expenses 2016: $209,757Net Income 2016: $3,348,8412016Revenue 2017: $291,826Expenses 2017: $471,584Net Income 2017: -$179,7582017Revenue 2019: $464,907Expenses 2019: $588,115Net Income 2019: -$123,2082019Revenue 2020: $581,858Expenses 2020: $459,885Net Income 2020: $121,9732020Revenue 2021: $508,199Expenses 2021: $576,419Net Income 2021: -$68,2202021Revenue 2022: $670,822Expenses 2022: $631,108Net Income 2022: $39,7142022Revenue 2024: $780,724Expenses 2024: $735,348Net Income 2024: $45,3762024

Highlighted filing

2024

Revenue$780,724
Expenses$735,348
Net Income$45,376

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$670,822
Mission and Program Overview

Mission

Maranatha's mission is dedicated to providing a formative camp experience that connects an individual both to nature and to god so one may be transformed for his purpose.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,840,765$2,789,664▼ $51,101
Savings and Temporary Cash Investments$114,422$152,302▲ $37,880
Investments in Publicly Traded Securities$177,422$147,211▼ $30,211
Cash and Non-Interest-Bearing Accounts$10,120$52,490▲ $42,370
Accounts Receivable$14,810$31,798▲ $16,988
Prepaid Expenses and Deferred Charges$3,400$2,475▼ $925
Total Assets$3,160,939$3,175,940▲ $15,001
Liabilities
Mortgage Notes Payable Secured by Investment Property$164,503$160,283▼ $4,220
Other Liabilities$979$7,040▲ $6,061
Unsecured Notes Loans Payable$35$35→ $0
Total Liabilities$165,517$167,358▲ $1,841
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,635,335$2,512,109▼ $123,226
Net Assets Without Donor Restrictions$360,087$496,473▲ $136,386
Total Net Assets Fund Balance$2,995,422$3,008,582▲ $13,160
Total Liabilities and Net Assets / Fund Balance$3,160,939$3,175,940▲ $15,001

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,540,464$835,391$2,375,855
Land$1,249,200-$1,249,200
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$268,030
Program Service Revenue
$397,997
Investment Income
$4,795
Other Revenue
$0
All Other Contributions
$268,030
Change in Net Assets
$39,714
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$392,601
Salaries, Compensation, and Employee Benefits$238,507
Total Fundraising Expense$4,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$177,246$41,365$2,947$221,558
Depreciation Depletion$127,028--$127,028
Occupancy$106,335$3,305$551$110,191
Insurance$27,243$847$141$28,231
Payroll Taxes$13,560$3,164$225$16,949
All Other Expenses$16,552$122$20$16,694
Office Expenses$9,527$2,999$358$12,884
Other Expenses$9,551--$9,551
Advertising$8,838--$8,838
Fees for Services Accounting-$3,100-$3,100
Travel$2,734--$2,734
Interest-$991-$991
Total Functional Expenses$570,973$55,893$4,242$631,108
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
Summer Camp Deposits/prepaid$6,475
Scholarships$565
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

The completed form 990 was distributed to all board members by email and a majority of the board members provided an affirmative reply that they had reviewed and approved on 11/10/2023.

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

Procedures: 1. Duty to disclose - in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. 2. Determining whether a conflict of interest exists - after disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Procedures for addressing the conflict of interest an interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.

Form 990, Page 6, Part VI, Line 15A

Established policy of interviewing, verification, comparable salary and approval by the board of directors for the camp director.

Form 990, Page 6, Part VI, Line 15B

Upon determining additional employees are necessary, requires approval by the board of directors. Interviewing, verification, comparable salary and final approval by the board of directors.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Maranatha Camp & Conference Center
EIN
32-0497815
Phone
2565744539
Address
POST OFFICE BOX 4281, HUNTSVILLE, AL 35815

Signing Officer

Name
Roland E Walker Jr
Title
President
Phone
2565744539
Signed
2023-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roland E Walker Jr
Formed
2016
Legal Domicile
Al
Voting Board Members
15
Independent Board Members
15
Employees
43
Volunteers
5

Preparer

Firm
Brand Blackwell & Company Pc
Address
4930 CORPORATE DRIVE STE A, HUNTSVILLE, AL 35805
Preparer
Randy Blackwell
Phone
2565363513
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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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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02999
IRS990/OfficeExpensesGrp/ProgramServicesAmt09527
IRS990/OfficeExpensesGrp/TotalAmt012884
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0GROCERIES AND SUPPLIES
IRS990/OtherExpensesGrp/Desc1SUMMER CAMP COSTS
IRS990/OtherExpensesGrp/Desc2OTHER PROGRAM COSTS
IRS990/OtherExpensesGrp/Desc3SUMMER TRANSPORTATION
IRS990/OtherExpensesGrp/ProgramServicesAmt040750
IRS990/OtherExpensesGrp/ProgramServicesAmt118414
IRS990/OtherExpensesGrp/ProgramServicesAmt213195
IRS990/OtherExpensesGrp/ProgramServicesAmt39551
IRS990/OtherExpensesGrp/TotalAmt040750
IRS990/OtherExpensesGrp/TotalAmt118414
IRS990/OtherExpensesGrp/TotalAmt213195
IRS990/OtherExpensesGrp/TotalAmt39551
IRS990/OtherLiabilitiesGrp/BOYAmt0979
IRS990/OtherLiabilitiesGrp/EOYAmt07040
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02947
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt041365
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0177246
IRS990/OtherSalariesAndWagesGrp/TotalAmt0221558
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0225
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03164
IRS990/PayrollTaxesGrp/ProgramServicesAmt013560
IRS990/PayrollTaxesGrp/TotalAmt016949
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03400
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02475
IRS990/PrincipalOfficerNm0ROLAND E WALKER JR
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CAMP EXPERIENCE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0397997
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0397997
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0260329
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08559
IRS990/PYOtherExpensesAmt0377648
IRS990/PYProgramServiceRevenueAmt0239311
IRS990/PYRevenuesLessExpensesAmt0-68220
IRS990/PYSalariesCompEmpBnftPaidAmt0198771
IRS990/PYTotalExpensesAmt0576419
IRS990/PYTotalRevenueAmt0508199
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt039714
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0397997
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0114422
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0152302
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0159029
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt022222
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt026800
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt017100
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0230151
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0UNUSUAL CONTRIBUTIONS: DURING 2017, INITIAL FIXED ASSETS CONTRIBUTED FOR CAMP 3,344,057 AND INITIAL START-UP CASH 8,160 TOTALLING 3,352,217 CONSIDERED UNUSUAL OR ONE-TIME CONTRIBUTION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0268030
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0160329
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0206623
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0181494
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0182557
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0999033
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04712
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt07368
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02091
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0889
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01617
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt016677
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0397997
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0246679
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt088550
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0282078
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0247799
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01263103
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04712
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt07368
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02091
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0889
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01617
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt016677
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89170
IRS990ScheduleA/PublicSupportPY509Pct00.94610
IRS990ScheduleA/PublicSupportTotal509Amt02031985
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0159029
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt022222
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt026800
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt05000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt017100
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0230151
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0666027
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0407008
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0295173
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0463572
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0430356
IRS990ScheduleA/Total509Grp/TotalAmt02262136
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0670739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0414376
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0297264
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0464461
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0431973
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02278813
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01540464
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0835391
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02375855
IRS990ScheduleD/LandGrp/BookValueAmt01249200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01249200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06475
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1565
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SUMMER CAMP DEPOSITS/PREPAID
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SCHOLARSHIPS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02789664
IRS990ScheduleD/TotalLiabilityAmt07040
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETED FORM 990 WAS DISTRIBUTED TO ALL BOARD MEMBERS BY EMAIL AND A MAJORITY OF THE BOARD MEMBERS PROVIDED AN AFFIRMATIVE REPLY THAT THEY HAD REVIEWED AND APPROVED ON 11/10/2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROCEDURES: 1. DUTY TO DISCLOSE - IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. 2. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS - AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ESTABLISHED POLICY OF INTERVIEWING, VERIFICATION, COMPARABLE SALARY AND APPROVAL BY THE BOARD OF DIRECTORS FOR THE CAMP DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON DETERMINING ADDITIONAL EMPLOYEES ARE NECESSARY, REQUIRES APPROVAL BY THE BOARD OF DIRECTORS. INTERVIEWING, VERIFICATION, COMPARABLE SALARY AND FINAL APPROVAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19

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