Civic Intelligence

Camp Aranzazu Foundation

990 • Fiscal year 2023 • EIN 37-1956865

Jan 01, 2023 to Dec 31, 2023 • Filed on Dec 09, 2024

8945 Long Point 200Houston, TX 77055

(361) 727-0800

Siviq Scores

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

Liabilities / Assets

39th percentile

0.07x

Higher debt load relative to assets than 39% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

1.13x

Higher debt load relative to revenue than 85% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

91st percentile

52%

Higher net margin than 91% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$174,672

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 43.5% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-69%

Faster revenue growth than 3% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$6,694,784

Up $666,247 (+11%) from 2022

Net Assets

Up

$6,241,104

Up $482,855 (+8.4%) from 2022

Liabilities

Up

$453,680

Up $183,392 (+68%) from 2022

Revenue

Down

$401,233

Down $899,001 (-69%) from 2022

Expenses

Up

$194,028

Up $69,583 (+56%) from 2022

Net Income

Down

$207,205

Down $968,584 (-82%) from 2022

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2019: $27,500Liabilities 2019: $8,809Net Assets 2019: $18,6912019Assets 2020: $1,055,900Liabilities 2020: $48,374Net Assets 2020: $1,007,5262020Assets 2021: $4,734,329Liabilities 2021: $146,299Net Assets 2021: $4,588,0302021Assets 2022: $6,028,537Liabilities 2022: $270,288Net Assets 2022: $5,758,2492022Assets 2023: $6,694,784Liabilities 2023: $453,680Net Assets 2023: $6,241,1042023Assets 2024: $7,269,549Liabilities 2024: $457,835Net Assets 2024: $6,811,7142024

Highlighted filing

2023

Assets$6,694,784
Liabilities$453,680
Net Assets$6,241,104

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2019: $30,500Expenses 2019: $11,809Net Income 2019: $18,6912019Revenue 2020: $1,025,400Expenses 2020: $36,565Net Income 2020: $988,8352020Revenue 2021: $3,677,761Expenses 2021: $97,257Net Income 2021: $3,580,5042021Revenue 2022: $1,300,234Expenses 2022: $124,445Net Income 2022: $1,175,7892022Revenue 2023: $401,233Expenses 2023: $194,028Net Income 2023: $207,2052023Revenue 2024: $213,103Expenses 2024: $22,881Net Income 2024: $190,2222024

Highlighted filing

2023

Revenue$401,233
Expenses$194,028
Net Income$207,205
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Dec 9, 2024
Return Version
2023v5.1
Gross Receipts
$765,787
Mission and Program Overview

Mission

The Camp Aranzazu Foundation (the Foundation) is formed to support the operations of Camp Aranzazu, Inc.(the Camp) by providing perpetual financial support.

The Camp Aranzazu Foundation was formed to support the operations of Camp Aranzazu, Inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,034,316$5,728,873▲ $2,694,557
Pledges and Grants Receivable$2,431,447$533,300▼ $1,898,147
Savings and Temporary Cash Investments$509,360$432,611▼ $76,749
Prepaid Expenses and Deferred Charges$2,720--
Total Assets$6,028,537$6,694,784▲ $666,247
Other Assets Total$50,694$0▼ $50,694
Liabilities
Other Liabilities$270,288$453,680▲ $183,392
Total Liabilities$270,288$453,680▲ $183,392
Net Assets / Fund Balance
Net Assets With Donor Restrictions$6,028,085$6,694,784▲ $666,699
Net Assets Without Donor Restrictions$-269,836$-453,680▼ $183,844
Total Net Assets Fund Balance$5,758,249$6,241,104▲ $482,855
Total Liabilities and Net Assets / Fund Balance$6,028,537$6,694,784▲ $666,247

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$6,028,085$292,450▲ $374,249-$6,694,784
2022$4,733,660$1,292,669▲ $1,756-$6,028,085
2021$1,055,900$3,677,760--$4,733,660
2020$30,500$1,025,400--$1,055,900
2019-$30,500--$30,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Virginia BallardExecutive DirectorFT$99,183$3,496$102,679
Lillian AnfossoFinance & Administrative Director--$95,541$95,541

Board Members and Trustees

NameTitle
Kurt PodeszwaCamp President
Keith LittlePresident
Fields AlexanderVice President
Bryan A PhillipsSecretary
Robert K HatcherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$292,450
Program Service Revenue
$0
Investment Income
$108,783
Other Revenue
$0
All Other Contributions
$292,450
Change in Net Assets
$207,205

Audited Revenue Reconciliation

Revenue per Audited Statements
$391,049
Revenue Not Reported on Financial Statements
$10,184
Revenue Not Reported on Form 990
$2,200,232
Total Revenue per Audited Statements
$2,591,281
Total Revenue per Form 990
$401,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Total Fundraising Expense$180,154
Salaries, Compensation, and Employee Benefits$174,531
Other Expenses$19,497
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees--$163,067$163,067
Payroll Taxes--$11,464$11,464
Fees for Service Investment Mgmnt Fees-$10,184-$10,184
Office Expenses-$90$4,852$4,942
Fees for Services Accounting-$3,600-$3,600
Travel--$771$771
Total Functional Expenses$0$13,874$180,154$194,028

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,615,634
Expenses Not Reported on Form 990$2,431,790
Total Expenses per Form 990$194,028
Expenses per Audited Statements$183,844
Expenses Not Reported on Financial Statements$10,184
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
Due to affiliate$453,680
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 7A

The Foundation's Board of Directors is appointed by the Camp's Board of Directors.

Form 990, Part VI, Section B, line 11B

Form 990 is provided to the Camp Aranzazu Foundation Board of Directors for comments prior to filing. After comments are made or after there are no comments, the tax return is filed with the IRS and the AS FILED 990 is provided to the Board of Directors.

Form 990, Part VI, Section B, line 12C

The conflict of interest forms are collected and reviewed by the Executive Director of the Camp Aranzazu Foundation and the President of Camp Aranzazu, Inc.

Form 990, Part VI, Section B, line 15A

The compensation of the Foundation's Executive Director is determined by the Foundation Board of Directors. This process began in 2021.

Form 990, Part VI, Section C, line 19

Available upon request.

Form 990, Part VII, Compensation Explanation:

Virginia Ballard is compensated by Camp Aranzazu, Inc. The Foundation reimburses Camp Aranzazu, Inc. for her salary and related expenses.

Filing and Contact Details

Filer

Filer Name
Camp Aranzazu Foundation
EIN
37-1956865
Phone
3617270800
Address
8945 Long Point 200, Houston, TX 77055

Signing Officer

Name
Keith Little
Title
President
Phone
3617270800
Signed
2024-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Little
Formed
2019
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
10

Preparer

Firm
Blazek & Vetterling
Address
2900 Weslayan Suite 200, Houston, TX 77027
Preparer
Barbara Murphy
Phone
7134395739
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

The endowment funds provide perpetual financial support to Camp Aranzazu for maintaining the Camp Aranzazu facilities and support camper underwriting, or other support to Camp Aranzazu as designated by donors.

Part XI, Line 2D - Other Adjustments:

Revenue from consolidated affiliate 1,924,582.

Part XII, Line 2D - Other Adjustments:

Expenses from consolidated affiliate 2,431,790.

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IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt06028085
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0292450
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt06694784
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0374249
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04733660
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01292669
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt06028085
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01756
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01055900
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt03677760
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04733660
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt030500
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01025400
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01055900
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt030500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt030500
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt02431790
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt010184
IRS990ScheduleD/ExpensesSubtotalAmt0183844
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt010184
IRS990ScheduleD/InvestmentExpensesNotIncldAmt010184
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0275650
IRS990ScheduleD/OtherExpensesIncludedAmt02431790
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0453680
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to affiliate
IRS990ScheduleD/OtherRevenueAmt01924582
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.94384
IRS990ScheduleD/RevenueNotReportedAmt02200232
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt010184
IRS990ScheduleD/RevenueSubtotalAmt0391049
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The endowment funds provide perpetual financial support to Camp Aranzazu for maintaining the Camp Aranzazu facilities and support camper underwriting, or other support to Camp Aranzazu as designated by donors.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Revenue from consolidated affiliate 1,924,582.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Expenses from consolidated affiliate 2,431,790.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.05616
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0194028
IRS990ScheduleD/TotalLiabilityAmt0453680
IRS990ScheduleD/TotalRevenuePerForm990Amt0401233
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02591281
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02615634
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0163228
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt04934
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt06510
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Kurt Podeszwa
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Camp President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0174672
IRS990ScheduleJ/SeverancePaymentInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Virginia Ballard received severance pay of $50,000 plus benefits in January 2024. These amounts were accrued on the Foundation's books in 2023, and will be reported to her as taxable compensation in 2024.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 4a
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Foundation's Board of Directors is appointed by the Camp's Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is provided to the Camp Aranzazu Foundation Board of Directors for comments prior to filing. After comments are made or after there are no comments, the tax return is filed with the IRS and the AS FILED 990 is provided to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The conflict of interest forms are collected and reviewed by the Executive Director of the Camp Aranzazu Foundation and the President of Camp Aranzazu, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The compensation of the Foundation's Executive Director is determined by the Foundation Board of Directors. This process began in 2021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Virginia Ballard is compensated by Camp Aranzazu, Inc. The Foundation reimburses Camp Aranzazu, Inc. for her salary and related expenses.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VII, Compensation Explanation:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Camp Aranzazu Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0743032285
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Camp for special needs children/adults
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt05420 FM 1781
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Rockport
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd078382
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd01
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06028537
IRS990/TotalAssetsEOYAmt06694784
IRS990/TotalAssetsGrp/BOYAmt06028537
IRS990/TotalAssetsGrp/EOYAmt06694784
IRS990/TotalCompGreaterThan150KInd01

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