Civic Intelligence

Camp Fire USA Midland County Council

990 • Fiscal year 2020 • EIN 38-1357991

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

1621 E Wheeler RdMidland, MI 48642

(989) 832-2295

Siviq Scores

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

Liabilities / Assets

68th percentile

0.03x

Higher debt load relative to assets than 68% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.04x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

24th percentile

-15%

Higher net margin than 24% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

95th percentile

$68,157

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 22.7% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

33rd percentile

-5.4%

Faster asset growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

59th percentile

-4.5%

Faster revenue growth than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$360,848

Down $20,469 (-5.4%) from 2019

Net Assets

Down

$348,597

Down $20,122 (-5.5%) from 2019

Liabilities

Down

$12,251

Down $347 (-2.8%) from 2019

Revenue

Down

$300,574

Down $14,163 (-4.5%) from 2019

Expenses

Down

$346,285

Down $73,903 (-18%) from 2019

Net Income

Up

-$45,711

Up $59,740 (+57%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $405,620Liabilities 2010: $2,122Net Assets 2010: $403,4982010Assets 2011: $407,469Liabilities 2011: $2,290Net Assets 2011: $405,1792011Assets 2012: $406,901Liabilities 2012: $2,624Net Assets 2012: $404,2772012Assets 2013: $432,003Liabilities 2013: $4,899Net Assets 2013: $427,1042013Assets 2014: $465,648Liabilities 2014: $5,523Net Assets 2014: $460,1252014Assets 2015: $482,800Liabilities 2015: $8,369Net Assets 2015: $474,4312015Assets 2016: $501,353Liabilities 2016: $14,654Net Assets 2016: $486,6992016Assets 2017: $509,447Liabilities 2017: $14,003Net Assets 2017: $495,4442017Assets 2018: $472,615Liabilities 2018: $12,685Net Assets 2018: $459,9302018Assets 2019: $381,317Liabilities 2019: $12,598Net Assets 2019: $368,7192019Assets 2020: $360,848Liabilities 2020: $12,251Net Assets 2020: $348,5972020Assets 2021: $270,627Liabilities 2021: $5,124Net Assets 2021: $265,5032021Assets 2022: $757,393Liabilities 2022: $8,614Net Assets 2022: $748,7792022Assets 2023: $508,068Liabilities 2023: $4,383Net Assets 2023: $503,6852023Assets 2024: $306,793Liabilities 2024: $4,135Net Assets 2024: $302,6582024

Highlighted filing

2020

Assets$360,848
Liabilities$12,251
Net Assets$348,597

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $332,6352010Revenue 2011: $347,956Expenses 2011: $345,248Net Income 2011: $2,7082011Expenses 2012: $356,4912012Revenue 2013: $317,334Expenses 2013: $312,781Net Income 2013: $4,5532013Revenue 2014: $333,988Expenses 2014: $303,183Net Income 2014: $30,8052014Revenue 2015: $369,545Expenses 2015: $355,804Net Income 2015: $13,7412015Revenue 2016: $399,264Expenses 2016: $389,842Net Income 2016: $9,4222016Revenue 2017: $365,214Expenses 2017: $368,807Net Income 2017: -$3,5932017Revenue 2018: $357,182Expenses 2018: $387,790Net Income 2018: -$30,6082018Revenue 2019: $314,737Expenses 2019: $420,188Net Income 2019: -$105,4512019Revenue 2020: $300,574Expenses 2020: $346,285Net Income 2020: -$45,7112020Revenue 2021: $207,462Expenses 2021: $349,400Net Income 2021: -$141,9382021Revenue 2022: $828,769Expenses 2022: $322,049Net Income 2022: $506,7202022Revenue 2023: $55,168Expenses 2023: $315,323Net Income 2023: -$260,1552023Revenue 2024: $63,395Expenses 2024: $278,517Net Income 2024: -$215,1222024

Highlighted filing

2020

Revenue$300,574
Expenses$346,285
Net Income-$45,711
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$300,574
Mission and Program Overview

Mission

Camp Fire USA Midland County provides

Camp Fire USA Midland County provides through a program of informal education, opportunities for youth to realize their potential and to function effectively as caring, self-directed individuals,responsible to themselves

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$177,418$162,313▼ $15,105
Investments in Publicly Traded Securities$72,949$102,245▲ $29,296
Land, Buildings, and Equipment, Net$46,832$35,655▼ $11,177
Cash and Non-Interest-Bearing Accounts$25,544$24,393▼ $1,151
Accounts Receivable$47,901$23,638▼ $24,263
Prepaid Expenses and Deferred Charges$4,820$6,209▲ $1,389
Total Assets$381,317$360,848▼ $20,469
Other Assets Total$5,853$6,395▲ $542
Liabilities
Accounts Payable and Accrued Expenses$12,598$12,251▼ $347
Total Liabilities$12,598$12,251▼ $347
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$330,824$277,472▼ $53,352
Net Assets With Donor Restrictions$37,895$71,125▲ $33,230
Total Net Assets Fund Balance$368,719$348,597▼ $20,122
Total Liabilities and Net Assets / Fund Balance$381,317$360,848▼ $20,469

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$35,655$10,187$45,842
Land$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$87,895---$87,895
2019$87,895---$87,895
2018$87,895---$87,895
2017$87,895---$87,895
2016$87,895---$87,895
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Therese AshmoreExecutive Director$61,496$6,661$68,157

Board Members and Trustees

NameTitle
April TimmPresident
Rev Wally MaytonDirector
Rose BurlesonSecretary
Arther KuperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$161,550
Program Service Revenue
$138,788
Investment Income
$236
Other Revenue
$0
All Other Contributions
$67,729
Change in Net Assets
$-45,711
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$198,528
Other Expenses$147,757
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,384$17,273$0$111,657
Occupancy$71,705$11,725$0$83,430
Current Officers, Directors, Trustees, and Key Employees$1,340$60,156$0$61,496
Insurance$11,501$2,446$0$13,947
Payroll Taxes$7,508$5,910$0$13,418
Other Expenses$12,145$0$0$12,145
Other Employee Benefits$1,015$10,942$0$11,957
Office Expenses$3,427$3,578$0$7,005
Information Technology$4,022$1,005$0$5,027
Depreciation Depletion$4,584$0$0$4,584
Fees for Services Accounting$3,568$892$0$4,460
Fees for Service Investment Mgmnt Fees$0$1,176$0$1,176
Conferences and Meetings$395$0$0$395
Total Functional Expenses$230,820$115,465$0$346,285
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Camp Fire USA Midland County
EIN
38-1357991
Phone
9898322295
Address
1621 E Wheeler Rd, Midland, MI 48642

Signing Officer

Name
Therese Ashmore
Title
Executive Director
Phone
9898322295
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Therese Ashmore
Formed
1950
Legal Domicile
Mi
Voting Board Members
4
Independent Board Members
4
Employees
28
Volunteers
14

Preparer

Firm
TMH Consulting
Address
830 West Lake Forest Drive, Sanford, MI 48657
Preparer
Tina Hop
Phone
9896004051
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Organization's process to review Form 990. The Executive Director reviews the Form 990 before filing

Pt VI, Line 12C

Conflict of Interest Policy covers Board Members. Annually the board reviews the conflict of interest policy and each board member is required to disclose any potential conflicts. Board members with conflicts refrain from voting on any matters where a conflict of interest exists.

Pt VI, Line 15A

Compensation process for top official. Executive committee reviews performance and market trends for comparable positions.

Financial Statement Notes

Pt XI, Line 2D

fundraising costs deducted in income page

Pt XII, Line 2D

fundraising costs deducted on income page

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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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0161550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt052707
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0125828
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0125357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0101845
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0567287
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0236
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01159
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0627
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0262
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt078
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02362
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0138788
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0279117
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0230727
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0257345
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0297416
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01203393
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0236
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01159
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0627
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0262
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt078
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02362
IRS990ScheduleA/InvestmentIncomeCYPct00.00130
IRS990ScheduleA/InvestmentIncomePYPct00.00150
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99870
IRS990ScheduleA/PublicSupportPY509Pct00.99850
IRS990ScheduleA/PublicSupportTotal509Amt01770680
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0300338
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0331824
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0356555
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0382702
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0399261
IRS990ScheduleA/Total509Grp/TotalAmt01770680
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01773042
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/CYEndwmtFundGrp/BeginningYearBalanceAmt087895
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt087895
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt087895
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt087895
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt087895
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt087895
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt087895
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt087895
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt087895
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt087895
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt035655
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010187
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045842
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0fundraising costs deducted in income page
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1fundraising costs deducted on income page
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt035655
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt012145
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Financial Assistance
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt030806
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Reduced Fees
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt044
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization's process to review Form 990. The Executive Director reviews the Form 990 before filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of Interest Policy covers Board Members. Annually the board reviews the conflict of interest policy and each board member is required to disclose any potential conflicts. Board members with conflicts refrain from voting on any matters where a conflict of interest exists.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation process for top official. Executive committee reviews performance and market trends for comparable positions.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0381317
IRS990/TotalAssetsEOYAmt0360848
IRS990/TotalAssetsGrp/BOYAmt0381317
IRS990/TotalAssetsGrp/EOYAmt0360848
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0161550
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0115465
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0230820
IRS990/TotalFunctionalExpensesGrp/TotalAmt0346285
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012598
IRS990/TotalLiabilitiesEOYAmt012251
IRS990/TotalLiabilitiesGrp/BOYAmt012598
IRS990/TotalLiabilitiesGrp/EOYAmt012251
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0368719
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0348597
IRS990/TotalOtherCompensationAmt06661
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt01050
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0230820
IRS990/TotalProgramServiceRevenueAmt0138788
IRS990/TotalReportableCompFromOrgAmt061496
IRS990/TotalRevenueGrp/ExclusionAmt0236
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0138788
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0300574
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.07$0.04$3.03$0.63$2.79$2.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.08$0.04$5.04$0.55$3.15$2.60
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.57$0.09$7.49$8.29$3.22$5.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$0.05$2.66$2.07$3.49$1.42
2020Detailed filing. Detailed filing data is available for this year.$3.61$0.12$3.49$3.01$3.46$0.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.81$0.13$3.69$3.15$4.20$1.05
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$0.13$4.60$3.57$3.88$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.09$0.14$4.95$3.65$3.69$0.04
2016Detailed filing. Detailed filing data is available for this year.$5.01$0.15$4.87$3.99$3.90$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.83$0.08$4.74$3.70$3.56$0.14
2014Detailed filing. Detailed filing data is available for this year.$4.66$0.06$4.60$3.34$3.03$0.31
2013Detailed filing. Detailed filing data is available for this year.$4.32$0.05$4.27$3.17$3.13$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.03$4.04$3.56
2011Summary only. Only limited summary data is available for this year.$4.07$0.02$4.05$3.48$3.45$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.06$0.02$4.03$3.33
Peer Organizations

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