Civic Intelligence

Camp Fire Southeast Michigan

990 • Fiscal year 2018 • EIN 38-1359241

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 15, 2019

9750 Milford RoadHolly, MI 48442

(248) 382-8382

Siviq Scores

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

Liabilities / Assets

50th percentile

0.08x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

87th percentile

1.15x

Higher debt load relative to revenue than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

8th percentile

-39%

Higher net margin than 8% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

43rd percentile

$45,000

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 41.4% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

5th percentile

-51%

Faster revenue growth than 5% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,471,776

Down $218,434 (-13%) from 2017

Net Assets

Down

$1,346,698

Down $157,926 (-10%) from 2017

Liabilities

Down

$125,078

Down $60,508 (-33%) from 2017

Revenue

Down

$108,779

Down $113,777 (-51%) from 2017

Expenses

Down

$151,637

Down $46,562 (-23%) from 2017

Net Income

Down

-$42,858

Down $67,215 (-276%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,684,955Liabilities 2010: $125,977Net Assets 2010: $1,558,9782010Assets 2011: $1,591,388Liabilities 2011: $154,735Net Assets 2011: $1,436,6532011Assets 2012: $1,777,783Liabilities 2012: $244,819Net Assets 2012: $1,532,9642012Assets 2013: $1,896,244Liabilities 2013: $263,453Net Assets 2013: $1,632,7912013Assets 2014: $1,834,313Liabilities 2014: $265,115Net Assets 2014: $1,569,1982014Assets 2015: $1,675,169Liabilities 2015: $257,329Net Assets 2015: $1,417,8402015Assets 2016: $1,646,427Liabilities 2016: $258,066Net Assets 2016: $1,388,3612016Assets 2017: $1,690,210Liabilities 2017: $185,586Net Assets 2017: $1,504,6242017Assets 2018: $1,471,776Liabilities 2018: $125,078Net Assets 2018: $1,346,6982018Assets 2019: $1,659,795Liabilities 2019: $115,756Net Assets 2019: $1,544,0392019Assets 2020: $1,735,665Liabilities 2020: $125,640Net Assets 2020: $1,610,0252020Assets 2021: $1,855,552Liabilities 2021: $137,657Net Assets 2021: $1,717,8952021Assets 2022: $1,544,399Liabilities 2022: $144,220Net Assets 2022: $1,400,1792022Assets 2023: $1,732,293Liabilities 2023: $150,093Net Assets 2023: $1,582,2002023Assets 2024: $1,853,671Liabilities 2024: $147,137Net Assets 2024: $1,706,5342024

Highlighted filing

2018

Assets$1,471,776
Liabilities$125,078
Net Assets$1,346,698

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $300,723Expenses 2010: $338,570Net Income 2010: -$37,8472010Revenue 2011: $79,918Expenses 2011: $202,243Net Income 2011: -$122,3252011Expenses 2012: $152,9692012Revenue 2013: $180,425Expenses 2013: $175,948Net Income 2013: $4,4772013Revenue 2014: $132,160Expenses 2014: $187,477Net Income 2014: -$55,3172014Revenue 2015: $96,298Expenses 2015: $156,367Net Income 2015: -$60,0692015Revenue 2016: $138,965Expenses 2016: $166,028Net Income 2016: -$27,0632016Revenue 2017: $222,556Expenses 2017: $198,199Net Income 2017: $24,3572017Revenue 2018: $108,779Expenses 2018: $151,637Net Income 2018: -$42,8582018Revenue 2019: $185,633Expenses 2019: $155,713Net Income 2019: $29,9202019Revenue 2020: $124,492Expenses 2020: $129,854Net Income 2020: -$5,3622020Revenue 2021: $111,051Expenses 2021: $146,133Net Income 2021: -$35,0822021Revenue 2022: $81,073Expenses 2022: $121,084Net Income 2022: -$40,0112022Revenue 2023: $298,294Expenses 2023: $156,166Net Income 2023: $142,1282023Revenue 2024: $194,678Expenses 2024: $171,427Net Income 2024: $23,2512024

Highlighted filing

2018

Revenue$108,779
Expenses$151,637
Net Income-$42,858
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 15, 2019
Return Version
2018v3.1
Gross Receipts
$108,779
Mission and Program Overview

Mission

Building caring and confident youth and future leaders

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$1,469,006$1,297,117▼ $171,889
Land, Buildings, and Equipment, Net$175,691$154,844▼ $20,847
Cash and Non-Interest-Bearing Accounts$41,344$19,815▼ $21,529
Prepaid Expenses and Deferred Charges$4,169--
Total Assets$1,690,210$1,471,776▼ $218,434
Liabilities
Unsecured Notes Loans Payable$116,171$115,306▼ $865
Accounts Payable and Accrued Expenses$68,915$9,152▼ $59,763
Other Liabilities$500$620▲ $120
Total Liabilities$185,586$125,078▼ $60,508
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,111,697$957,541▼ $154,156
Unrestricted Net Assets$392,927$389,157▼ $3,770
Total Net Assets Fund Balance$1,504,624$1,346,698▼ $157,926
Total Liabilities and Net Assets / Fund Balance$1,690,210$1,471,776▼ $218,434

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$61,993$715,386$777,379
Equipment$11,623$160,350$171,973
Land$81,228-$81,228
Other Land Buildings$0$7,500$7,500
Investment Program Related Org$349,442--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,101,142-▼ $89,685$63,782$947,675
2017$996,327-▲ $153,648$48,833$1,101,142
2016$1,004,988-▲ $39,564$48,225$996,327
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth LongleyExecutive Director/ SecretaryFT$45,000$45,000

Board Members and Trustees

NameTitle
Scott CrabillChair
Tracy RivardVice Chair / Treasurer
Emanuel ChuckwadiDirector
Sarah KittleDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$59,135
Program Service Revenue
$38,843
Investment Income
$10,301
Other Revenue
$500
All Other Contributions
$54,686
Change in Net Assets
$-42,858
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,251
Salaries, Compensation, and Employee Benefits$49,386
Total Fundraising Expense$14,653
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$31,500$6,750$6,750$45,000
Office Expenses$5,164$5,164$5,164$15,492
Depreciation Depletion$9,756$3,252-$13,008
Fees for Services Accounting-$12,000-$12,000
Occupancy$7,104$3,552-$10,656
Payments to Affiliates$6,593$1,164-$7,757
Interest$2,323$4,646-$6,969
Payroll Taxes$3,070$658$658$4,386
Other Expenses$4,286-$1,907$4,286
All Other Expenses$1,334$174$174$1,682
Information Technology$287--$287
Conferences and Meetings$36--$36
Total Functional Expenses$99,624$37,360$14,653$151,637
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
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
Security Deposits$620
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The organization's 990 is reviewed by the executive director and the board treasurer before filing

Form 990, Part VI, Section C, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Camp Fire Southeast Michigan
EIN
38-1359241
Phone
2483828382
Address
9750 MILFORD ROAD, HOLLY, MI 48442

Signing Officer

Name
Elizabeth Longley
Title
Executive Director
Phone
2483828382
Signed
2019-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Longley
Formed
1933
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
4
Employees
1
Volunteers
150

Preparer

Firm
Croskey Lanni Pc
Address
345 DIVERSION STREET SUITE 400, ROCHESTER, MI 48307
Preparer
Patrick M Sweeney CPA
Phone
2486595300
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization has not changed either its oversight process or selection process during the tax year

Financial Statement Notes

PART X, LINE 2:

The organization's financial statements for the year ended december 31, 2018 state that the organization does not have any accruals or uncertain tax positions that materially impact the financial statements. It is not anticipated that unrecognized tax benefits would significantly increase or decrease within the next twelve months.

Raw XML AppendixShowing 400 of 429 raw XML fields

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/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt059135
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt055771
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt017880
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt021663
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt055553
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0210002
IRS990ScheduleA/TotalSupportAmt0476763
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt061993
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0715386
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0777379
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01101142
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0947675
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-89685
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt063782
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0996327
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01101142
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0153648
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt048833
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01004988
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0996327
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt039564
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt048225
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt011623
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0160350
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0171973
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/HistoricLandAreaInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0947675
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1349442
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0RAUCH IRR TRUST
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1TAWANKA INVESTMENTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1F
IRS990ScheduleD/LandGrp/BookValueAmt081228
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt081228
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07500
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0620
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/PreservationOpenSpaceInd0X
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/StaffHoursSpentEnforcementCnt0100.00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2018 STATE THAT THE ORGANIZATION DOES NOT HAVE ANY ACCRUALS OR UNCERTAIN TAX POSITIONS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS. IT IS NOT ANTICIPATED THAT UNRECOGNIZED TAX BENEFITS WOULD SIGNIFICANTLY INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalAcreageCnt0250.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0154844
IRS990ScheduleD/TotalBookValueProgramRltdAmt01297117
IRS990ScheduleD/TotalEasementsCnt01
IRS990ScheduleD/TotalLiabilityAmt0620
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE BOARD TREASURER BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS NOT CHANGED EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01690210
IRS990/TotalAssetsEOYAmt01471776
IRS990/TotalAssetsGrp/BOYAmt01690210
IRS990/TotalAssetsGrp/EOYAmt01471776
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt059135
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014653
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037360
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt099624
IRS990/TotalFunctionalExpensesGrp/TotalAmt0151637
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0185586
IRS990/TotalLiabilitiesEOYAmt0125078
IRS990/TotalLiabilitiesGrp/BOYAmt0185586
IRS990/TotalLiabilitiesGrp/EOYAmt0125078
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01504624
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01346698
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt099624
IRS990/TotalProgramServiceRevenueAmt038843
IRS990/TotalReportableCompFromOrgAmt045000
IRS990/TotalRevenueGrp/ExclusionAmt010301
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039343
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0108779
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01690210
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01471776
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0392927
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0389157
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0116171
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0115306
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09750 MILFORD ROAD
IRS990/USAddress/CityNm0HOLLY
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048442
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.CAMPFIRESEM.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH LONGLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02483828382
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-15

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.15$1.71$0.19$0.17$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.15$1.58$0.30$0.16$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.14$1.40$0.08$0.12$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.14$1.72$0.11$0.15$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.13$1.61$0.12$0.13$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.66$0.12$1.54$0.19$0.16$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.47$0.13$1.35$0.11$0.15$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.19$1.50$0.22$0.20$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.26$1.39$0.14$0.17$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.68$0.26$1.42$0.10$0.16$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.83$0.27$1.57$0.13$0.19$0.06
2013Summary only. Only limited summary data is available for this year.$1.90$0.26$1.63$0.18$0.18$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.24$1.53$0.15
2011Summary only. Only limited summary data is available for this year.$1.59$0.15$1.44$0.08$0.20$0.12
2010Summary only. Only limited summary data is available for this year.$1.68$0.13$1.56$0.30$0.34$0.04