Civic Intelligence

Special Days Camps

990 • Fiscal year 2016 • EIN 38-2369894

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 28, 2017

PO Box 436Dimondale, MI 48821

(734) 722-9190

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

36th percentile

-2.2%

Higher net margin than 36% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

39th percentile

-2.9%

Faster asset growth than 39% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

36th percentile

-8.5%

Faster revenue growth than 36% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$153,471

Down $4,507 (-2.9%) from 2015

Net Assets

Down

$152,988

Down $4,519 (-2.9%) from 2015

Liabilities

Up

$483

Up $12 (+2.5%) from 2015

Revenue

Down

$207,795

Down $19,356 (-8.5%) from 2015

Expenses

Down

$212,314

Down $13,819 (-6.1%) from 2015

Net Income

Down

-$4,519

Down $5,537 (-544%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $96,932Liabilities 2011: $27,323Net Assets 2011: $69,6092011Assets 2012: $76,697Liabilities 2012: $2,653Net Assets 2012: $74,0442012Assets 2013: $118,189Liabilities 2013: $2,919Net Assets 2013: $115,2702013Assets 2014: $158,475Liabilities 2014: $1,986Net Assets 2014: $156,4892014Assets 2015: $157,978Liabilities 2015: $471Net Assets 2015: $157,5072015Assets 2016: $153,471Liabilities 2016: $483Net Assets 2016: $152,9882016Assets 2017: $134,255Liabilities 2017: $445Net Assets 2017: $133,8102017Assets 2018: $251,822Liabilities 2018: $1,050Net Assets 2018: $250,7722018Assets 2019: $228,722Liabilities 2019: $0Net Assets 2019: $228,7222019Assets 2020: $296,812Liabilities 2020: $0Net Assets 2020: $296,8122020Assets 2021: $315,852Liabilities 2021: $1,037Net Assets 2021: $314,8152021Assets 2022: $303,501Liabilities 2022: $1,233Net Assets 2022: $302,2682022Assets 2023: $242,058Liabilities 2023: $1,176Net Assets 2023: $240,8822023Assets 2024: $191,025Liabilities 2024: $1,248Net Assets 2024: $189,7772024

Highlighted filing

2016

Assets$153,471
Liabilities$483
Net Assets$152,988

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $253,4882011Expenses 2012: $262,2652012Revenue 2013: $307,022Expenses 2013: $265,796Net Income 2013: $41,2262013Revenue 2014: $288,350Expenses 2014: $247,131Net Income 2014: $41,2192014Revenue 2015: $227,151Expenses 2015: $226,133Net Income 2015: $1,0182015Revenue 2016: $207,795Expenses 2016: $212,314Net Income 2016: -$4,5192016Revenue 2017: $174,457Expenses 2017: $191,811Net Income 2017: -$17,3542017Revenue 2018: $319,777Expenses 2018: $200,986Net Income 2018: $118,7912018Revenue 2019: $176,563Expenses 2019: $199,317Net Income 2019: -$22,7542019Revenue 2020: $146,624Expenses 2020: $80,527Net Income 2020: $66,0972020Revenue 2021: $175,978Expenses 2021: $154,852Net Income 2021: $21,1262021Revenue 2022: $177,386Expenses 2022: $191,663Net Income 2022: -$14,2772022Revenue 2023: $140,607Expenses 2023: $201,993Net Income 2023: -$61,3862023Revenue 2024: $174,606Expenses 2024: $225,711Net Income 2024: -$51,1052024

Highlighted filing

2016

Revenue$207,795
Expenses$212,314
Net Income-$4,519
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 28, 2017
Return Version
2016v3.0
Gross Receipts
$207,795
Mission and Program Overview

Mission

Special days camps exists to provide a safe and memorable camping opportunity in a medically supervised environment for children who have experienced cancer, their siblings, and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$104,790$109,008▲ $4,218
Savings and Temporary Cash Investments$43,243$35,752▼ $7,491
Land, Buildings, and Equipment, Net$6,945$5,711▼ $1,234
Total Assets$157,978$153,471▼ $4,507
Other Assets Total$3,000$3,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$471$483▲ $12
Total Liabilities$471$483▲ $12
Net Assets / Fund Balance
Unrestricted Net Assets$107,384$117,245▲ $9,861
Permanently Rstr Net Assets$43,243$35,743▼ $7,500
Temporarily Rstr Net Assets$6,880--
Total Net Assets Fund Balance$157,507$152,988▼ $4,519
Total Liabilities and Net Assets / Fund Balance$157,978$153,471▼ $4,507

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,711$3,861$9,572
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cathleen SchellPresident
Amy GeyerDirector
James M NietersDirector
Kerri AndrusDirector
Lynne KindyDirector
Michael CoghlanDirector
Pam PusateriDirector
Rob RushtonDirector
Roger L SpurgeonDirector
Sarah LemieuxDirector
Bob LemieuxEmer Status
Carole RoyerEmer Status
George RoyerEmer Status
Mariette LemieuxEmer Status
Dave McguiganEmeritus Sta
Nikki Lemieux SmithSecretary
Jenny FreisthlerTreasurer
C Lynn Royer-willoughbyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$201,567
Program Service Revenue
$5,939
Investment Income
$289
Other Revenue
$0
All Other Contributions
$201,567
Change in Net Assets
$-4,519

Audited Revenue Reconciliation

Revenue per Audited Statements
$207,795
Total Revenue per Audited Statements
$207,795
Total Revenue per Form 990
$207,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$176,922
Salaries, Compensation, and Employee Benefits$35,392
Total Fundraising Expense$30,012
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$106,216--$106,216
Other Salaries and Wages$10,272$9,252$15,868$35,392
Office Expenses$3,259$1,086$1,086$5,431
Fees for Services Accounting$1,440$480$480$2,400
Depreciation Depletion$1,817--$1,817
Fees for Services Other$742$247$247$1,236
Other Expenses$856$107$107$1,070
Conferences and Meetings-$456$362$818
All Other Expenses$611$134-$745
Total Functional Expenses$169,412$12,890$30,012$212,314

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$212,314
Total Expenses per Audited Statements$212,314
Total Expenses per Form 990$212,314
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
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 15A

The executive director and camp director have an annual performance evaluation. At this time, based on the results of that evaluation, and if any monies are available, the compensation committee would authorize an appropriate increase.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Special Days Camps
EIN
38-2369894
Address
PO BOX 436, DIMONDALE, MI 48821

Signing Officer

Name
Cathleen Schell
Title
President
Signed
2017-07-28

Organization Details

Principal Officer
Cathleen Schell
Formed
1979
Voting Board Members
13
Independent Board Members
13
Employees
3

Preparer

Firm
Post Smythe Lutz & Ziel of Wayne Llp
Address
4621 S WAYNE RD, WAYNE, MI 48184
Preparer
Ronald H Traskos CPA
Phone
7347229190
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Summer and winter camping program for children who either have been or are being treated for cancer or leukemia.

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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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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CATHLEEN SCHELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0721210
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05939
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05939
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SUMMER AND WINTER CAMPING PROGRAM FOR CHILDREN WHO EITHER HAVE BEEN OR ARE BEING TREATED FOR CANCER OR LEUKEMIA.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0169412
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0217253
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0289
IRS990/PYOtherExpensesAmt0184198
IRS990/PYProgramServiceRevenueAmt09609
IRS990/PYRevenuesLessExpensesAmt01018
IRS990/PYSalariesCompEmpBnftPaidAmt041935
IRS990/PYTotalExpensesAmt0226133
IRS990/PYTotalRevenueAmt0227151
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-4519
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt043243
IRS990/SavingsAndTempCashInvstGrp/EOYAmt035752
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0201567
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0217253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0277172
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0293598
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0253112
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01242702
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0289
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0289
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0458
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0571
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0819
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02426
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt05939
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99810
IRS990ScheduleA/PublicSupportPY170Pct00.98700
IRS990ScheduleA/PublicSupportTotal170Amt01242702
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0201567
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0217253
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0277172
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0293598
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0253112
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01242702
IRS990ScheduleA/TotalSupportAmt01245128
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/ExpensesSubtotalAmt0212314
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05711
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03861
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09572
IRS990ScheduleD/RevenueSubtotalAmt0207795
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05711
IRS990ScheduleD/TotalExpensesPerForm990Amt0212314
IRS990ScheduleD/TotalRevenuePerForm990Amt0207795
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0207795
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0212314
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BOB LEMIEUX
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MARIETTE LEMIEUX
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2GEORGE ROYER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3CAROLE ROYER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EMER STATUS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EMER STATUS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2EMER STATUS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3EMER STATUS
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUMMER AND WINTER CAMPING PROGRAM FOR CHILDREN WHO EITHER HAVE BEEN OR ARE BEING TREATED FOR CANCER OR LEUKEMIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR AND CAMP DIRECTOR HAVE AN ANNUAL PERFORMANCE EVALUATION. AT THIS TIME, BASED ON THE RESULTS OF THAT EVALUATION, AND IF ANY MONIES ARE AVAILABLE, THE COMPENSATION COMMITTEE WOULD AUTHORIZE AN APPROPRIATE INCREASE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt06880
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0157978
IRS990/TotalAssetsEOYAmt0153471
IRS990/TotalAssetsGrp/BOYAmt0157978
IRS990/TotalAssetsGrp/EOYAmt0153471
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0201567
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt030012
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012890
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0169412
IRS990/TotalFunctionalExpensesGrp/TotalAmt0212314
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0471
IRS990/TotalLiabilitiesEOYAmt0483
IRS990/TotalLiabilitiesGrp/BOYAmt0471
IRS990/TotalLiabilitiesGrp/EOYAmt0483
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0157507
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0152988
IRS990/TotalOtherProgSrvcExpenseAmt0169412
IRS990/TotalProgramServiceExpensesAmt0169412
IRS990/TotalProgramServiceRevenueAmt05939
IRS990/TotalRevenueGrp/ExclusionAmt0289
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05939
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0207795
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0157978
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0153471
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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.$1.91$0.01$1.90$1.75$2.26$0.51
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.01$2.41$1.41$2.02$0.61
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.01$3.02$1.77$1.92$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.16$0.01$3.15$1.76$1.55$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.97$0.00$2.97$1.47$0.81$0.66
2019Summary only. Only limited summary data is available for this year.$2.29$0.00$2.29$1.77$1.99$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.01$2.51$3.20$2.01$1.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.00$1.34$1.74$1.92$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$2.08$2.12$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.00$1.58$2.27$2.26$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.58$0.02$1.56$2.88$2.47$0.41
2013Detailed filing. Detailed filing data is available for this year.$1.18$0.03$1.15$3.07$2.66$0.41
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.03$0.74$2.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.27$0.70$2.53