Civic Intelligence

Vibrant Futures

990 • Fiscal year 2016 • EIN 38-2066096

Oct 01, 2015 to Sep 30, 2016 • Filed on Jul 12, 2017

Organization ProfileWWW.4CCHILDCARE.ORG

View Organization Page

233 East Fulton Street SEGrand Rapids, MI 49503

(800) 448-6995

Siviq Scores

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

Liabilities / Assets

55th percentile

0.23x

Higher debt load relative to assets than 55% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

24th percentile

0.06x

Higher debt load relative to revenue than 24% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

32nd percentile

-2.4%

Higher net margin than 32% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

30th percentile

$78,070

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

9th percentile

-10%

Faster asset growth than 9% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

31st percentile

-3.7%

Faster revenue growth than 31% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$1,382,868

Down $157,401 (-10%) from 2015

Net Assets

Down

$1,067,411

Down $142,368 (-12%) from 2015

Liabilities

Down

$315,457

Down $15,033 (-4.5%) from 2015

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin32nd percentile

Revenue

Down

$5,472,647

Down $210,548 (-3.7%) from 2015

Expenses

Up

$5,601,323

Up $73,346 (+1.3%) from 2015

Net Income

Down

-$128,676

Down $283,894 (-183%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,295,946Liabilities 2010: $157,005Net Assets 2010: $1,138,9412010Assets 2011: $1,255,541Liabilities 2011: $197,739Net Assets 2011: $1,057,8022011Assets 2012: $1,119,413Liabilities 2012: $151,035Net Assets 2012: $968,3782012Assets 2013: $1,289,593Liabilities 2013: $139,798Net Assets 2013: $1,149,7952013Assets 2014: $1,203,010Liabilities 2014: $138,841Net Assets 2014: $1,064,1692014Assets 2015: $1,540,269Liabilities 2015: $330,490Net Assets 2015: $1,209,7792015Assets 2016: $1,382,868Liabilities 2016: $315,457Net Assets 2016: $1,067,4112016Assets 2017: $973,390Liabilities 2017: $284,973Net Assets 2017: $688,4172017Assets 2018: $986,467Liabilities 2018: $353,317Net Assets 2018: $633,1502018Assets 2019: $702,219Liabilities 2019: $229,618Net Assets 2019: $472,6012019Assets 2020: $782,569Liabilities 2020: $407,357Net Assets 2020: $375,2122020Assets 2021: $677,343Liabilities 2021: $527,779Net Assets 2021: $149,5642021Assets 2022: $1,104,712Liabilities 2022: $530,176Net Assets 2022: $574,5362022Assets 2023: $1,384,667Liabilities 2023: $515,596Net Assets 2023: $869,0712023Assets 2024: $1,339,385Liabilities 2024: $397,140Net Assets 2024: $942,2452024

Highlighted filing

2016

Assets$1,382,868
Liabilities$315,457
Net Assets$1,067,411
Open 2016 Filing

Operations Trend

Revenue Growth31st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,960,8472010Revenue 2011: $4,657,026Expenses 2011: $4,737,106Net Income 2011: -$80,0802011Revenue 2012: $5,150,421Expenses 2012: $5,248,898Net Income 2012: -$98,4772012Revenue 2013: $5,420,809Expenses 2013: $5,248,961Net Income 2013: $171,8482013Revenue 2014: $4,823,605Expenses 2014: $4,916,057Net Income 2014: -$92,4522014Revenue 2015: $5,683,195Expenses 2015: $5,527,977Net Income 2015: $155,2182015Revenue 2016: $5,472,647Expenses 2016: $5,601,323Net Income 2016: -$128,6762016Revenue 2017: $4,797,356Expenses 2017: $5,184,887Net Income 2017: -$387,5312017Revenue 2018: $4,742,200Expenses 2018: $4,805,728Net Income 2018: -$63,5282018Revenue 2019: $4,344,541Expenses 2019: $4,504,694Net Income 2019: -$160,1532019Revenue 2020: $3,494,936Expenses 2020: $3,594,784Net Income 2020: -$99,8482020Revenue 2021: $3,530,415Expenses 2021: $3,776,568Net Income 2021: -$246,1532021Revenue 2022: $4,401,814Expenses 2022: $4,102,540Net Income 2022: $299,2742022Revenue 2023: $5,108,828Expenses 2023: $4,814,293Net Income 2023: $294,5352023Revenue 2024: $5,087,445Expenses 2024: $5,021,624Net Income 2024: $65,8212024

Highlighted filing

2016

Revenue$5,472,647
Expenses$5,601,323
Net Income-$128,676
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Jul 12, 2017
Return Version
2015v3.0
Gross Receipts
$5,472,647
Mission and Program Overview

Mission

Camp fire west michigan's purpose is to provide opportunities for children and youth, and for those who care for them, so that they can realize their potential and become caring, self-directed individuals, responsible to themselves and others. Further, we provide resources and support for continuous program quality improvement and work to improve those conditions in society that affect children, youth and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$510,261$463,941▼ $46,320
Accounts Receivable$353,934$462,554▲ $108,620
Cash and Non-Interest-Bearing Accounts$355,245$177,192▼ $178,053
Pledges and Grants Receivable$141,447$120,577▼ $20,870
Land, Buildings, and Equipment, Net$6,770$1,651▼ $5,119
Prepaid Expenses and Deferred Charges$2,264$298▼ $1,966
Total Assets$1,540,269$1,382,868▼ $157,401
Other Assets Total$170,348$156,655▼ $13,693
Liabilities
Accounts Payable and Accrued Expenses$242,855$262,801▲ $19,946
Deferred Revenue$38,394$47,388▲ $8,994
Mortgage Notes Payable Secured by Investment Property$44,318$2,912▼ $41,406
Other Liabilities$4,923$2,356▼ $2,567
Total Liabilities$330,490$315,457▼ $15,033
Net Assets / Fund Balance
Unrestricted Net Assets$921,440$791,947▼ $129,493
Temporarily Rstr Net Assets$288,339$275,464▼ $12,875
Total Net Assets Fund Balance$1,209,779$1,067,411▼ $142,368
Total Liabilities and Net Assets / Fund Balance$1,540,269$1,382,868▼ $157,401

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,651$195,759$197,410
Leasehold Improvements$0$75,845$75,845
Other Assets Org$156,655--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$170,348-▲ $12,607-$156,655
2015$220,472-▼ $9,608$40,516$170,348
2014$206,562$7,084▲ $6,826-$220,472
2013$210,417-▲ $9,569$13,424$206,562
2012$232,972-▲ $9,053$31,608$210,417
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gayle OrangeExecutive DirectorFT$73,651$4,419$78,070

Board Members and Trustees

NameTitle
Dan GerrityChair
Wayne WilsonVice President
Bart DemeterDirector
Chris WilliamsDirector
Dan FogelDirector
Kathi HarrisDirector
Lea TobarDirector
Lisa AlbertsDirector
Lisa GortDirector
Susan RoederImmediate Past Presdient/c
Lynn LockeSecretary
Deb ParmeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,022,421
Program Service Revenue
$435,339
Investment Income
$1,530
Other Revenue
$13,357
All Other Contributions
$256,741
Change in Net Assets
$-128,676

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,472,647
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-13,692
Total Revenue per Audited Statements
$5,458,955
Total Revenue per Form 990
$5,472,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$3,800,631
Salaries, Compensation, and Employee Benefits$1,377,298
Other Expenses$423,394
Total Fundraising Expense$27,464
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$3,800,631--$3,800,631
Other Salaries and Wages$868,611$237,520$16,849$1,122,980
Fees for Services Other$95,206$20,063$2,126$117,395
Occupancy$75,802$22,523$1,507$99,832
Payroll Taxes$67,815$20,149$1,349$89,313
Current Officers, Directors, Trustees, and Key Employees$56,992$19,517$1,561$78,070
Other Employee Benefits$46,184$13,722$918$60,824
Insurance$30,656$9,108$610$40,374
Travel$24,780$7,362$493$32,635
Pension Plan Contributions$19,826$5,891$394$26,111
Fees for Services Accounting$10,127$10,128-$20,255
Other Expenses$6,518$1,937$130$8,585
Office Expenses$5,784$1,719$115$7,618
Conferences and Meetings$4,445$1,321$89$5,855
Depreciation Depletion$3,887$1,155$77$5,119
Interest$2,937$873$58$3,868
Fees for Services Legal$1,574$1,573-$3,147
Total Functional Expenses$5,181,540$392,319$27,464$5,601,323

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,601,323
Total Expenses per Audited Statements$5,601,323
Total Expenses per Form 990$5,601,323
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Capitalized Lease Obligations$2,356
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Part VI, Section B, Line 11

“The board of directors reviews and approves the form 990 at a monthly board of directors meeting.”

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

“All employees and member of the board of directors are required to annually review and sign an acknowledgement of camp fire west michigan's conflict of interest policy. At that time, each person is required to complete a disclosure statement identifying any relationships, positions or circumstances in which he/she is involved that she/he believes could contribute to a conflict of interest. The chief executive officer annually reviews all disclosed and known conflicts of interest involving employees and members of the board of directors. All conflicts pursuant to camp fire west michigan's conflict of interest policy are communicated to the board of directors by the chief executive officer.”

Form 990, Part VI, Section B, Line 15

“The process for determining the compensation of the organization's chief executive officer includes review and approval by the board of directors, the use of comparability data, and contemporaneous substantiation of the deliberation and decision. The board of directors considers the chief executive officer's annual evaluation, available compensation and benefit surveys, and salaries and benefits from similar organizations to ensure that executive compensation is competitive but not excessive.”

Form 990, Part VI, Section C, Line 19

“Camp fire west michigan's governing documents, conflict of interest policy, financial statements, form 990, and irs determination letters are available for public inspection by contacting the organization at the following address: 233 fulton street east, suite 107, grand rapids, michigan 49503.”

Filing and Contact Details

Filer

Filer Name
Camp Fire West Mi 4c
EIN
38-2066096
Phone
8004486995
Address
233 EAST FULTON STREET SE, GRAND RAPIDS, MI 49503

Signing Officer

Name
Gayle Orange
Title
CEO
Phone
8004486995
Signed
2017-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gayle Orange
Formed
1975
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
108
Volunteers
148

Preparer

Firm
Hungerford Nichols Cpas Advisors
Address
2910 LUCERNE DRIVE SE, GRAND RAPIDS, MI 49546-7175
Preparer
Corey E Balkon CPA
Phone
6169493200
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The agency funds at the grand rapids community foundation shall be used for the support of the charitable or educational purposes of the organization upon the written request of the fund advisory committee.”

PART X, LINE 2:

“The organization's tax positions taken on their federal exempt organization business income tax returns in accordance with accounting principles generally accepted in the united states of america, which require that tax positions taken be more-likely-than-not to be sustained. Management believes that the organization has no significant unrecognized tax benefits under that criteria. Penalties and interst, if any, assessed by income taxing authorities are included in operating expenses. The organization's federal exempt organization business income tax returns are generaly subject to examination by taxing authority for three years after they were filed.”

Raw XML AppendixShowing 400 of 555 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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IRS990/ActivityOrMissionDesc0CAMP FIRE WEST MICHIGAN'S PURPOSE IS TO PROVIDE OPPORTUNITIES FOR CHILDREN AND YOUTH, AND FOR THOSE WHO CARE FOR THEM, SO THAT THEY CAN REALIZE THEIR POTENTIAL AND BECOME CARING, SELF-DIRECTED INDIVIDUALS, RESPONSIBLE TO THEMSELVES AND OTHERS. FURTHER, WE PROVIDE RESOURCES AND SUPPORT FOR CONTINUOUS PROGRAM QUALITY IMPROVEMENT AND WORK TO IMPROVE THOSE CONDITIONS IN SOCIETY THAT AFFECT CHILDREN, YOUTH AND THEIR FAMILIES.
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IRS990/Desc0ELEVEN AFTER SCHOOL PROGRAMS THROUGHOUT THE CITY OF GRAND RAPIDS WHERE WE OFFER 37 WEEKS OF PROGRAMMING. SUMMER PROGRAMS FOR 6 WEEKS, 6 HOURS A DAY, 4 DAYS PER WEEK AT ELEVEN SITES USING CAMP FIRE CURRICULA AS THE FOUNDATION FOR PLANNING ACTIVITIES. BELIEVE 2 BECOME SUMMER PROGRAM - WORKING WITH MIDDLE SCHOOL YOUTH WITH ACTIVITIES TO SEE THEMSELVES GRADUATE FROM HIGH SCHOOL AND GO ON TO COLLEGE OR TRAINING FOR A SPECIFIC CAREER.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7IMMEDIATE PAST PRESDIENT/C
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0CAMP FIRE WEST MICHIGAN'S PURPOSE IS TO PROVIDE OPPORTUNITIES FOR CHILDREN AND YOUTH, AND FOR THOSE WHO CARE FOR THEM, SO THAT THEY CAN REALIZE THEIR POTENTIAL AND BECOME CARING, SELF-DIRECTED INDIVIDUALS, RESPONSIBLE TO THEMSELVES AND OTHERS. FURTHER, WE PROVIDE RESOURCES AND SUPPORT FOR CONTINUOUS PROGRAM QUALITY IMPROVEMENT AND WORK TO IMPROVE THOSE CONDITIONS IN SOCIETY THAT AFFECT CHILDREN, YOUTH AND THEIR FAMILIES.
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IRS990/OtherExpensesGrp/FundraisingAmt2185
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22774
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IRS990/OtherExpensesGrp/ProgramServicesAmt114688
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IRS990/OtherExpensesGrp/ProgramServicesAmt36518
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IRS990/OtherExpensesGrp/TotalAmt119345
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IRS990/OtherRevenueTotalAmt013357
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IRS990/OtherSalariesAndWagesGrp/TotalAmt01122980
IRS990/PartialLiquidationInd00
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IRS990/PayrollTaxesGrp/FundraisingAmt01349
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020149
IRS990/PayrollTaxesGrp/ProgramServicesAmt067815
IRS990/PayrollTaxesGrp/TotalAmt089313
IRS990/PensionPlanContributionsGrp/FundraisingAmt0394
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05891
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt019826
IRS990/PensionPlanContributionsGrp/TotalAmt026111
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02264
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IRS990/PrincipalOfficerNm0GAYLE ORANGE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624110
IRS990/ProgramServiceRevenueGrp/BusinessCd1624110
IRS990/ProgramServiceRevenueGrp/Desc0TRAINING & SCHOLARSHIP
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128395
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0406944
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128395
IRS990/ProgSrvcAccomActy2Grp/Desc0CHILD AND ADULT CARE FOOD PROGRAM - CAMP FIRE WEST MICHIGAN IS A SPONSOR OF THE CHILD AND ADULT CARE FOOD PROGRAM FUNDED BY THE U.S. DEPARTMENT OF AGRICULTURE AND ADMINISTERED BY THE MICHIGAN DEPARTMENT OF EDUCATION. IT PROVIDES MONTHLY FINANCIAL REIMBURSEMENT FOR HEALTHY MEALS SERVED TO CHILDREN IN LICENSED AND RELATIVE CHILD CARE HOMES. 757 CHILD CARE PROVIDERS WERE HELPED TO PROVIDE NUTRITIOUS MEALS/SNACKS TO CHILDREN IN THEIR CARE THROUGH THIS PROGRAM IN FISCAL YEAR 2016.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt04162640
IRS990/ProgSrvcAccomActy2Grp/GrantAmt03610890
IRS990/ProgSrvcAccomActy3Grp/Desc0TRAINING AND CONSULTATION PROGRAM - CAMP FIRE WEST MICHIGAN PROVIDES TRAINING AND CONSULTATION TO CHILD CARE AND EARLY EDUCATION PROVIDERS WHICH HELPS THEM INCREASE THE QUALITY OF THEIR PROGRAMS. 9,441 HOURS OF TRAINING WERE PROVIDED IN FISCAL YEAR 2016.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0256036
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0406944
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MISCELLANEOUS PROGRAMS RUN BY THE ORGANIZATION USED TO CARRY OUT ITS MISSION STATEMENT.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt041752
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt041752
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IRS990/PYGrantsAndSimilarPaidAmt03863882
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,382,868
Liabilities
$315,457
Net assets
$1,067,411
Revenue
$5,472,647
Expenses
$5,601,323
Net income
-$128,676
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.34$0.40$0.94$5.09$5.02$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.38$0.52$0.87$5.11$4.81$0.29
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.53$0.57$4.40$4.10$0.30
2021Summary only. Only limited summary data is available for this year.$0.68$0.53$0.15$3.53$3.78$0.25
2020Summary only. Only limited summary data is available for this year.$0.78$0.41$0.38$3.49$3.59$0.10
2019Summary only. Only limited summary data is available for this year.$0.70$0.23$0.47$4.34$4.50$0.16
2018Summary only. Only limited summary data is available for this year.$0.99$0.35$0.63$4.74$4.81$0.06
2017Summary only. Only limited summary data is available for this year.$0.97$0.28$0.69$4.80$5.18$0.39
2016Detailed filing. Detailed filing data is available for this year.$1.38$0.32$1.07$5.47$5.60$0.13
2015Summary only. Only limited summary data is available for this year.$1.54$0.33$1.21$5.68$5.53$0.16
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.14$1.06$4.82$4.92$0.09
2013Summary only. Only limited summary data is available for this year.$1.29$0.14$1.15$5.42$5.25$0.17
2012Summary only. Only limited summary data is available for this year.$1.12$0.15$0.97$5.15$5.25$0.10
2011Summary only. Only limited summary data is available for this year.$1.26$0.20$1.06$4.66$4.74$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.16$1.14$4.96
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $5M-$10M nonprofits