Civic Intelligence

Camp Daggett

990 • Fiscal year 2023 • EIN 38-1617980

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

03001 Church RoadPetoskey, MI 49770

(231) 347-9742

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

44th percentile

0.06x

Higher debt load relative to revenue than 44% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

51st percentile

$63,876

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

57th percentile

7.3%

Faster asset growth than 57% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

73rd percentile

27%

Faster revenue growth than 73% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,686,911

Up $182,168 (+7.3%) from 2022

Net Assets

Up

$2,602,871

Up $193,268 (+8.0%) from 2022

Liabilities

Down

$84,040

Down $11,100 (-12%) from 2022

Revenue

Up

$1,461,027

Up $314,143 (+27%) from 2022

Expenses

Up

$1,306,858

Up $112,222 (+9.4%) from 2022

Net Income

Up

$154,169

Up $201,921 (+423%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,263,036Liabilities 2010: $58,326Net Assets 2010: $2,204,7102010Assets 2011: $2,178,153Liabilities 2011: $44,786Net Assets 2011: $2,133,3672011Assets 2012: $2,072,062Liabilities 2012: $35,568Net Assets 2012: $2,036,4942012Assets 2013: $2,266,511Liabilities 2013: $32,567Net Assets 2013: $2,233,9442013Assets 2014: $2,212,686Liabilities 2014: $22,525Net Assets 2014: $2,190,1612014Assets 2015: $2,134,909Liabilities 2015: $39,525Net Assets 2015: $2,095,3842015Assets 2016: $2,107,296Liabilities 2016: $28,403Net Assets 2016: $2,078,8932016Assets 2017: $2,206,213Liabilities 2017: $35,465Net Assets 2017: $2,170,7482017Assets 2018: $2,273,532Liabilities 2018: $19,497Net Assets 2018: $2,254,0352018Assets 2019: $2,326,421Liabilities 2019: $23,711Net Assets 2019: $2,302,7102019Assets 2020: $2,531,078Liabilities 2020: $159,623Net Assets 2020: $2,371,4552020Assets 2021: $2,629,241Liabilities 2021: $77,260Net Assets 2021: $2,551,9812021Assets 2022: $2,504,743Liabilities 2022: $95,140Net Assets 2022: $2,409,6032022Assets 2023: $2,686,911Liabilities 2023: $84,040Net Assets 2023: $2,602,8712023Assets 2024: $2,899,034Liabilities 2024: $100,075Net Assets 2024: $2,798,9592024

Highlighted filing

2023

Assets$2,686,911
Liabilities$84,040
Net Assets$2,602,871

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $808,190Expenses 2010: $849,579Net Income 2010: -$41,3892010Revenue 2011: $814,298Expenses 2011: $888,879Net Income 2011: -$74,5812011Expenses 2012: $919,0522012Revenue 2013: $1,075,274Expenses 2013: $939,632Net Income 2013: $135,6422013Revenue 2014: $874,651Expenses 2014: $930,988Net Income 2014: -$56,3372014Revenue 2015: $854,383Expenses 2015: $936,555Net Income 2015: -$82,1722015Revenue 2016: $926,260Expenses 2016: $939,841Net Income 2016: -$13,5812016Revenue 2017: $994,735Expenses 2017: $944,448Net Income 2017: $50,2872017Revenue 2018: $1,100,904Expenses 2018: $959,362Net Income 2018: $141,5422018Revenue 2019: $961,711Expenses 2019: $974,268Net Income 2019: -$12,5572019Revenue 2020: $527,581Expenses 2020: $485,847Net Income 2020: $41,7342020Revenue 2021: $1,064,094Expenses 2021: $902,223Net Income 2021: $161,8712021Revenue 2022: $1,146,884Expenses 2022: $1,194,636Net Income 2022: -$47,7522022Revenue 2023: $1,461,027Expenses 2023: $1,306,858Net Income 2023: $154,1692023Revenue 2024: $1,729,747Expenses 2024: $1,551,236Net Income 2024: $178,5112024

Highlighted filing

2023

Revenue$1,461,027
Expenses$1,306,858
Net Income$154,169
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$1,535,184
Mission and Program Overview

Mission

Provide character building experiences for young people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,660,820$1,710,549▲ $49,729
Savings and Temporary Cash Investments$422,443$506,683▲ $84,240
Investments in Publicly Traded Securities$291,603$326,431▲ $34,828
Prepaid Expenses and Deferred Charges$6,035$11,590▲ $5,555
Accounts Receivable$700$0▼ $700
Cash and Non-Interest-Bearing Accounts$461$49▼ $412
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,504,743$2,686,911▲ $182,168
Other Assets Total$122,681$131,609▲ $8,928
Liabilities
Accounts Payable and Accrued Expenses$51,930$45,565▼ $6,365
Mortgage Notes Payable Secured by Investment Property$43,210$32,615▼ $10,595
Deferred Revenue-$5,860-
Total Liabilities$95,140$84,040▼ $11,100
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,262,530$2,446,851▲ $184,321
Net Assets With Donor Restrictions$147,073$156,020▲ $8,947
Total Net Assets Fund Balance$2,409,603$2,602,871▲ $193,268
Total Liabilities and Net Assets / Fund Balance$2,504,743$2,686,911▲ $182,168

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,034,639$1,304,705$2,339,344
Other Land Buildings$140,777$508,540$649,317
Equipment$133,008$410,787$543,795
Land$402,125-$402,125

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$98,913-▲ $34,828-$133,741
2022$148,281$1,355▼ $50,723-$98,913
2021$346,289-▲ $27,924$225,932$148,281
2020$343,733-▲ $38,891$36,335$346,289
2019$282,338-▲ $61,395-$343,733
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth McKenneyExec. DirectorFT$63,876$63,876
Andy HayesExec. DirectorFT$46,250$46,250

Board Members and Trustees

NameTitle
Richard GrossPresident
Josephine RobertsVice President
Becca NelsonDirector
David MeyerDirector
Garrett UrmanDirector
Nik McLaneDirector
Sarah GeorgeDirector
Sarah RocheDirector
Tom TeskeDirector
Zac LaJeuneDirector
Margaret BowersSecretary
Ross McLaneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$416,639
Program Service Revenue
$906,898
Investment Income
$33,851
Other Revenue
$103,639
All Other Contributions
$218,166
Change in Net Assets
$154,169

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table46$23,244Fair Market Value (FMV)
Boats and Planes1$7,500Fair Market Value (FMV)
Other Non Cash Contri Table16$3,144Fair Market Value (FMV)
Other Non Cash Contri Table6$1,495Fair Market Value (FMV)
Total Noncash Contributions69$35,383-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,461,027
Revenue Not Reported on Form 990
$39,099
Total Revenue per Audited Statements
$1,500,126
Total Revenue per Form 990
$1,461,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$688,070
Other Expenses$577,461
Total Fundraising Expense$160,116
Grants and Similar Amounts Paid$41,327
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$438,759$10,023$91,228$540,010
Occupancy$136,542$5,426$5,293$147,261
Depreciation Depletion$100,951$5,583$5,583$112,117
Current Officers, Directors, Trustees, and Key Employees$47,907$3,341$12,628$63,876
Payroll Taxes$33,263$6,749$7,503$47,515
Grants to Domestic Individuals$41,327--$41,327
Fees for Services Accounting$30,636$1,702$1,702$34,040
Other Employee Benefits$16,497$1,704$9,558$27,759
Insurance$23,667$1,219$1,315$26,201
Office Expenses$9,950$1,090$10,035$21,075
Advertising$10,497$552$3,245$14,294
Other Expenses$9,026$1,342$2,130$12,498
Travel$8,235$487$2,725$11,447
Pension Plan Contributions$3,445$2,582$2,883$8,910
Fees for Services Other$7,472$420$420$8,312
All Other Expenses$6,391$215$440$7,046
Interest$483$1,082$27$1,592
Fees for Services Legal$1,255$70$70$1,395
Total Functional Expenses$1,101,343$45,399$160,116$1,306,858

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,306,858
Total Expenses per Audited Statements$1,306,858
Total Expenses per Form 990$1,306,858
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$165,340
Fundraising Direct Expenses$67,549
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$186,471$147,127$58,480$88,647
Kayak for Cause$12,158$12,158$3,980$8,178
Total Events$206,179$165,340$67,549$97,791
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
Yes
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 A, Line 2

Ross McLane, Board Treasurer, is the father of Nik McLane, Board Director.

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

The Executive Director reviews the 990, in comparison with the financial statements, if everything is correct, he files the 990 with the necessary reporting agencies.

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

Salary schedules, along with benefits, are updated by the personnel and finance committees, prior to the formation of the annual budget.

Form 990, Part VI, Section B, Line 15B

The Executive Director is involved with the determination of salaries for the Camp's personnel.

Form 990, Part VI, Section C, Line 19

The governing documents, financial statements and applicable policies are available to the public upon any request.

Filing and Contact Details

Filer

Filer Name
Camp Daggett
EIN
38-1617980
Phone
2313479742
Address
03001 Church Road, Petoskey, MI 49770

Signing Officer

Name
Ross McLane
Title
Treasurer
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ross McLane
Formed
1932
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
73
Volunteers
100

Preparer

Firm
Kammermann & Bascom Pc
Address
110 PARK AVENUE, CHARLEVOIX, MI 49720
Preparer
Corey R Bascom
Phone
2315474911
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The primary use of the endowment is to provide support for the future needs of the Camp, which may include operational or capital expenditures. In addition, the endowment may provide scholarships for individuals to attend the Camp's facilities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Exec. Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Exec. Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
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IRS990/GrantToRelatedPersonInd0false
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IRS990/GrossSalesOfInventoryAmt09004
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IRS990/InsuranceGrp/FundraisingAmt01315
IRS990/InsuranceGrp/ManagementAndGeneralAmt01219
IRS990/InsuranceGrp/ProgramServicesAmt023667
IRS990/InsuranceGrp/TotalAmt026201
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Provide character building experiences for young people.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt043210
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt032615
IRS990/NetAssetsOrFundBalancesBOYAmt02409603
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt05848
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OfficeExpensesGrp/FundraisingAmt010035
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01090
IRS990/OfficeExpensesGrp/ProgramServicesAmt09950
IRS990/OfficeExpensesGrp/TotalAmt021075
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0122681
IRS990/OtherAssetsTotalGrp/EOYAmt0131609
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt09558
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01704
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt016497
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027759
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Program expenses
IRS990/OtherExpensesGrp/Desc2Dues and subscriptions
IRS990/OtherExpensesGrp/Desc3Bank Charges
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IRS990/OtherExpensesGrp/FundraisingAmt1532
IRS990/OtherExpensesGrp/FundraisingAmt21563
IRS990/OtherExpensesGrp/FundraisingAmt32130
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01411
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2300
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IRS990/OtherExpensesGrp/ProgramServicesAmt120250
IRS990/OtherExpensesGrp/ProgramServicesAmt213094
IRS990/OtherExpensesGrp/ProgramServicesAmt39026
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IRS990/OtherExpensesGrp/TotalAmt120883
IRS990/OtherExpensesGrp/TotalAmt214957
IRS990/OtherExpensesGrp/TotalAmt312498
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0438759
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06749
IRS990/PayrollTaxesGrp/ProgramServicesAmt033263
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IRS990/PensionPlanContributionsGrp/FundraisingAmt02883
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02582
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03445
IRS990/PensionPlanContributionsGrp/TotalAmt08910
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06035
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011590
IRS990/PrincipalOfficerNm0Ross McLane
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721210
IRS990/ProgramServiceRevenueGrp/BusinessCd1721210
IRS990/ProgramServiceRevenueGrp/BusinessCd2721210
IRS990/ProgramServiceRevenueGrp/Desc0Adventure Fees
IRS990/ProgramServiceRevenueGrp/Desc1Outdoor Education
IRS990/ProgramServiceRevenueGrp/Desc2Summer Camp Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0116017
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1109667
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2681214
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0116017
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1109667
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2681214
IRS990/ProgSrvcAccomActy2Grp/Desc0Adventure Course: Available for confidence training of groups of 50 persons or less.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0236683
IRS990/ProgSrvcAccomActy2Grp/GrantAmt05605
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0116017
IRS990/ProgSrvcAccomActy3Grp/Desc0Outdoor Education: Facility for year-round activities when summer camp is not in session, camp quality (for children with cancer) and others. Winter activities, hikes, nature tours, etc.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0190288
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0109667
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0283342
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt036260
IRS990/PYInvestmentIncomeAmt013894
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0557448
IRS990/PYOtherRevenueAmt044661
IRS990/PYProgramServiceRevenueAmt0804987

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.90$0.10$2.80$1.73$1.55$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.69$0.08$2.60$1.46$1.31$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.50$0.10$2.41$1.15$1.19$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.63$0.08$2.55$1.06$0.90$0.16
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.16$2.37$0.53$0.49$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.33$0.02$2.30$0.96$0.97$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.27$0.02$2.25$1.10$0.96$0.14
2017Detailed filing. Detailed filing data is available for this year.$2.21$0.04$2.17$0.99$0.94$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.11$0.03$2.08$0.93$0.94$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.13$0.04$2.10$0.85$0.94$0.08
2014Detailed filing. Detailed filing data is available for this year.$2.21$0.02$2.19$0.87$0.93$0.06
2013Detailed filing. Detailed filing data is available for this year.$2.27$0.03$2.23$1.08$0.94$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.04$2.04$0.92
2011Summary only. Only limited summary data is available for this year.$2.18$0.04$2.13$0.81$0.89$0.07
2010Summary only. Only limited summary data is available for this year.$2.26$0.06$2.20$0.81$0.85$0.04