Civic Intelligence

Camp Lael

990 • Fiscal year 2019 • EIN 35-2421475

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 12, 2020

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

93rd percentile

1.05x

Higher debt load relative to assets than 93% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

5.81x

Higher debt load relative to revenue than 96% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

28th percentile

-4.6%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

47th percentile

$54,000

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 24.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

38th percentile

-0.3%

Faster asset growth than 38% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

48th percentile

3.2%

Faster revenue growth than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,240,642

Down $4,159 (-0.3%) from 2018

Net Assets

Down

-$64,984

Down $10,325 (-19%) from 2018

Liabilities

Up

$1,305,626

Up $6,166 (+0.5%) from 2018

Revenue

Up

$224,641

Up $6,881 (+3.2%) from 2018

Expenses

Up

$234,966

Up $7,887 (+3.5%) from 2018

Net Income

Down

-$10,325

Down $1,006 (-11%) from 2018

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

2019

Assets$1,240,642
Liabilities$1,305,626
Net Assets-$64,984

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

2019

Revenue$224,641
Expenses$234,966
Net Income-$10,325
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 12, 2020
Return Version
2019v5.0
Gross Receipts
$230,137
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$1,242,246$1,235,245▼ $7,001
Cash and Non-Interest-Bearing Accounts-$3,718-
Prepaid Expenses and Deferred Charges$1,605$1,679▲ $74
Pledges and Grants Receivable$950--
Total Assets$1,244,801$1,240,642▼ $4,159
Liabilities
Other Liabilities$1,252,278$1,250,000▼ $2,278
Mortgage Notes Payable Secured by Investment Property$35,964$35,964→ $0
Accounts Payable and Accrued Expenses$11,218$19,662▲ $8,444
Total Liabilities$1,299,460$1,305,626▲ $6,166
Net Assets / Fund Balance
Net Assets With Donor Restrictions$38,702$39,759▲ $1,057
Net Assets Without Donor Restrictions$-93,361$-104,743▼ $11,382
Total Net Assets Fund Balance$-54,659$-64,984▼ $10,325
Total Liabilities and Net Assets / Fund Balance$1,244,801$1,240,642▼ $4,159

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,006,733-$1,006,733
Other Land Buildings$325,774-$325,774
Equipment$-97,262$97,262-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jim DavisDirectorFT$54,000$54,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$68,679
Program Service Revenue
$144,147
Investment Income
$0
Other Revenue
$11,815
All Other Contributions
$68,679
Change in Net Assets
$-10,325

Audited Revenue Reconciliation

Revenue per Audited Statements
$224,641
Total Revenue per Audited Statements
$224,641
Total Revenue per Form 990
$224,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$120,971
Other Expenses$113,995
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$103,986$8,261-$112,247
Occupancy$22,296$2,853-$25,149
Insurance$18,576$261-$18,837
Depreciation Depletion$13,918$1,157-$15,075
Payroll Taxes$8,082$642-$8,724
Fees for Services Accounting-$5,199-$5,199
Interest$2,146--$2,146
Office Expenses$711$711-$1,422
Other Expenses$8,978$672-$672
Travel$41$10-$51
Total Functional Expenses$214,065$20,901$0$234,966

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$234,966
Total Expenses per Audited Statements$234,966
Total Expenses per Form 990$234,966
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$11,256
Fundraising Direct Expenses$1,914
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
No
Annual disclosure for covered persons
Yes
Audit committee
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

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
Director
Phone
8106646795
Signed
2020-11-12

Organization Details

Principal Officer
Jim Davis
Formed
2011
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
16
Volunteers
94

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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IRS990ScheduleD/TotalExpensesPerForm990Amt0234966
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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
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0LAPEER
IRS990/USAddress/StateAbbreviationCd0MI
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IRS990/WebsiteAddressTxt0WWW.CAMPLAEL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JIM DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08106646795
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAMP LAEL
ReturnHeader/Filer/BusinessNameControlTxt0CAMP
ReturnHeader/Filer/EIN0352421475
ReturnHeader/Filer/PhoneNum08106646795
ReturnHeader/Filer/USAddress/AddressLine1Txt02062 FERNS ROAD
ReturnHeader/Filer/USAddress/CityNm0LAPEER

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