Civic Intelligence

Camp Lael

990 • Fiscal year 2014 • EIN 35-2421475

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 13, 2015

2062 Ferns RoadLapeer, MI 48446

(810) 664-6795

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.02x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

94th percentile

4.55x

Higher debt load relative to revenue than 94% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

34th percentile

-1.7%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

43rd percentile

0.2%

Faster asset growth than 43% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

62nd percentile

9.4%

Faster revenue growth than 62% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,278,507

Up $2,728 (+0.2%) from 2013

Net Assets

Down

-$22,064

Down $4,931 (-29%) from 2013

Liabilities

Up

$1,300,571

Up $7,659 (+0.6%) from 2013

Revenue

Up

$285,924

Up $24,583 (+9.4%) from 2013

Expenses

Down

$290,855

Down $8,765 (-2.9%) from 2013

Net Income

Up

-$4,931

Up $33,348 (+87%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2013: $1,275,779Liabilities 2013: $1,292,912Net Assets 2013: -$17,1332013Assets 2014: $1,278,507Liabilities 2014: $1,300,571Net Assets 2014: -$22,0642014Assets 2015: $1,268,757Liabilities 2015: $1,300,462Net Assets 2015: -$31,7052015Assets 2016: $1,276,536Liabilities 2016: $1,296,045Net Assets 2016: -$19,5092016Assets 2017: $1,248,089Liabilities 2017: $1,293,429Net Assets 2017: -$45,3402017Assets 2018: $1,244,801Liabilities 2018: $1,299,460Net Assets 2018: -$54,6592018Assets 2019: $1,240,642Liabilities 2019: $1,305,626Net Assets 2019: -$64,9842019Assets 2020: $1,238,319Liabilities 2020: $1,304,842Net Assets 2020: -$66,5232020Assets 2021: $1,242,737Liabilities 2021: $1,285,304Net Assets 2021: -$42,5672021Assets 2022: $1,235,686Liabilities 2022: $1,274,599Net Assets 2022: -$38,9132022Assets 2023: $1,458,368Liabilities 2023: $1,259,935Net Assets 2023: $198,4332023Assets 2024: $1,440,039Liabilities 2024: $1,260,327Net Assets 2024: $179,7122024

Highlighted filing

2014

Assets$1,278,507
Liabilities$1,300,571
Net Assets-$22,064

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $261,341Expenses 2013: $299,620Net Income 2013: -$38,2792013Revenue 2014: $285,924Expenses 2014: $290,855Net Income 2014: -$4,9312014Revenue 2015: $244,901Expenses 2015: $254,542Net Income 2015: -$9,6412015Revenue 2016: $259,203Expenses 2016: $247,007Net Income 2016: $12,1962016Revenue 2017: $224,687Expenses 2017: $250,518Net Income 2017: -$25,8312017Revenue 2018: $217,760Expenses 2018: $227,079Net Income 2018: -$9,3192018Revenue 2019: $224,641Expenses 2019: $234,966Net Income 2019: -$10,3252019Revenue 2020: $166,286Expenses 2020: $167,825Net Income 2020: -$1,5392020Revenue 2021: $218,115Expenses 2021: $194,159Net Income 2021: $23,9562021Revenue 2022: $234,879Expenses 2022: $231,225Net Income 2022: $3,6542022Revenue 2023: $492,708Expenses 2023: $255,364Net Income 2023: $237,3442023Revenue 2024: $245,291Expenses 2024: $264,012Net Income 2024: -$18,7212024

Highlighted filing

2014

Revenue$285,924
Expenses$290,855
Net Income-$4,931
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$291,488
Mission and Program Overview

Mission

The purpose of camp lael is to provide children, youth, and adults with summer camp experiences and year round retreat opportunities with an emphasis on nature and outdoor education, music, recreation/sports and personal growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,268,929$1,267,896▼ $1,033
Cash and Non-Interest-Bearing Accounts$4,862$9,729▲ $4,867
Prepaid Expenses and Deferred Charges$1,263--
Accounts Receivable$725$882▲ $157
Total Assets$1,275,779$1,278,507▲ $2,728
Liabilities
Other Liabilities$1,250,000$1,250,000→ $0
Mortgage Notes Payable Secured by Investment Property$25,000$40,000▲ $15,000
Accounts Payable and Accrued Expenses$11,390$6,099▼ $5,291
Unsecured Notes Loans Payable$6,522$4,472▼ $2,050
Total Liabilities$1,292,912$1,300,571▲ $7,659
Net Assets / Fund Balance
Temporarily Rstr Net Assets$32,755$32,755→ $0
Unrestricted Net Assets$-49,888$-54,819▼ $4,931
Total Net Assets Fund Balance$-17,133$-22,064▼ $4,931
Total Liabilities and Net Assets / Fund Balance$1,275,779$1,278,507▲ $2,728

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,006,733-$1,006,733
Other Land Buildings$261,163$35,977$297,140
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$82,308
Program Service Revenue
$189,065
Investment Income
$0
Other Revenue
$14,551
All Other Contributions
$82,308
Change in Net Assets
$-4,931
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$154,266
Other Expenses$136,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,588$7,699-$132,287
Occupancy$27,628$3,433-$31,061
Insurance$15,116$212-$15,328
Payroll Taxes$12,091$747-$12,838
Depreciation Depletion$10,776$1,071-$11,847
Other Employee Benefits$7,945$1,196-$9,141
Fees for Services Accounting-$6,460-$6,460
Travel$1,736$434-$2,170
Other Expenses$11,488$2,150-$2,150
Office Expenses$854$854-$1,708
Interest$1,250--$1,250
All Other Expenses$866--$866
Total Functional Expenses$265,002$25,853$0$290,855
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,864
Fundraising Direct Expenses$2,490
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
Contingent Mortgage - Dbu$1,250,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
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

Form 990 will be e-mailed to all board members prior to submission

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

Conflicts of interest are disclosed during board meeting

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

Compensation is reviewed and approved by the board at the annual budget meeting.

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

Compensation is reviewed and approved by the board at the annual budget meeting.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Camp Lael
EIN
35-2421475
Phone
8106646795
Address
2062 FERNS ROAD, LAPEER, MI 48446

Signing Officer

Name
Jim Davis
Title
Executive Director
Phone
8106646795
Signed
2015-11-13

Organization Details

Principal Officer
Jim Davis
Formed
2011
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
21
Volunteers
77

Preparer

Firm
Mattina Kent & Gibbons Pc
Address
951 S MAIN ST STE 3, LAPEER, MI 48446-4128
Preparer
Lorretta L Deneweth CPA
Phone
8106644470
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purpose of camp lael is to provide children, youth, and adults with summer camp experiences and year round retreat opportunities with an emphasis on nature and outdoor education, music, recreation/sports and personal growth.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTINGENT MORTGAGE - DBU
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF CAMP LAEL IS TO PROVIDE CHILDREN, YOUTH, AND ADULTS WITH SUMMER CAMP EXPERIENCES AND YEAR ROUND RETREAT OPPORTUNITIES WITH AN EMPHASIS ON NATURE AND OUTDOOR EDUCATION, MUSIC, RECREATION/SPORTS AND PERSONAL GROWTH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 WILL BE E-MAILED TO ALL BOARD MEMBERS PRIOR TO SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICTS OF INTEREST ARE DISCLOSED DURING BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD AT THE ANNUAL BUDGET MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD AT THE ANNUAL BUDGET MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WebsiteAddressTxt0WWW.CAMPLAEL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08106646795
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAMP LAEL
ReturnHeader/Filer/BusinessNameControlTxt0CAMP
ReturnHeader/Filer/EIN0352421475
ReturnHeader/Filer/PhoneNum08106646795
ReturnHeader/Filer/USAddress/AddressLine1Txt02062 FERNS ROAD
ReturnHeader/Filer/USAddress/CityNm0LAPEER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048446
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382808585
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MATTINA KENT & GIBBONS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0951 S MAIN ST STE 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAPEER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0484464128
ReturnHeader/PreparerPersonGrp/PhoneNum08106644470
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LORRETTA L DENEWETH CPA
ReturnHeader/ReturnTs02015-11-16T14:18:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31

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