Civic Intelligence

Presbytery Point Camp Inc.

990EZ • Fiscal year 2014 • EIN 38-3458010

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 13, 2015

Hc 1 Box 2030Michigamme, MI 49861

(906) 869-0925

Siviq Scores

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

Liabilities / Assets

78th percentile

0.13x

Higher debt load relative to assets than 78% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

67th percentile

15%

Faster asset growth than 67% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

35th percentile

-7.5%

Faster revenue growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$89,452

Up $11,517 (+15%) from 2013

Net Assets

Up

$78,151

Up $12,307 (+19%) from 2013

Liabilities

Down

$11,301

Down $790 (-6.5%) from 2013

Revenue

Down

$121,355

Down $9,814 (-7.5%) from 2013

Expenses

Down

$109,048

Down $11,572 (-9.6%) from 2013

Net Income

Up

$12,307

Up $1,758 (+17%) from 2013

Historical Trend

Balance Sheet Trend

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

$100K$50K$0Assets 2010: $93,144Liabilities 2010: $11,303Net Assets 2010: $81,8412010Assets 2011: $74,959Liabilities 2011: $13,768Net Assets 2011: $61,1912011Assets 2012: $61,796Liabilities 2012: $11,380Net Assets 2012: $50,4162012Assets 2013: $77,935Liabilities 2013: $12,091Net Assets 2013: $65,8442013Assets 2014: $89,452Liabilities 2014: $11,301Net Assets 2014: $78,1512014Assets 2015: $72,664Liabilities 2015: $12,092Net Assets 2015: $60,5722015Assets 2016: $62,348Liabilities 2016: $1,5222016Assets 2017: $45,784Liabilities 2017: $262017Assets 2018: $33,146Liabilities 2018: $5,3182018Assets 2019: $99,603Liabilities 2019: $7,500Net Assets 2019: $92,1032019Assets 2020: $98,279Liabilities 2020: $2,5742020Assets 2021: $88,962Liabilities 2021: $1,273Net Assets 2021: $87,6892021Assets 2022: $79,701Liabilities 2022: $357Net Assets 2022: $79,3442022Assets 2023: $80,745Liabilities 2023: $1,380Net Assets 2023: $79,3652023Assets 2024: $83,183Liabilities 2024: $1,558Net Assets 2024: $81,6252024

Highlighted filing

2014

Assets$89,452
Liabilities$11,301
Net Assets$78,151

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $144,213Expenses 2010: $100,807Net Income 2010: $43,4062010Revenue 2011: $118,834Expenses 2011: $144,802Net Income 2011: -$25,9682011Revenue 2012: $114,782Expenses 2012: $128,113Net Income 2012: -$13,3312012Revenue 2013: $131,169Expenses 2013: $120,620Net Income 2013: $10,5492013Revenue 2014: $121,355Expenses 2014: $109,048Net Income 2014: $12,3072014Revenue 2015: $106,762Expenses 2015: $124,341Net Income 2015: -$17,5792015Revenue 2016: $124,527Expenses 2016: $124,273Net Income 2016: $2542016Revenue 2017: $106,381Expenses 2017: $121,449Net Income 2017: -$15,0682017Revenue 2018: $117,986Expenses 2018: $135,916Net Income 2018: -$17,9302018Revenue 2019: $220,307Expenses 2019: $155,732Net Income 2019: $64,5752019Revenue 2020: $93,655Expenses 2020: $90,053Net Income 2020: $3,6022020Revenue 2021: $105,252Expenses 2021: $113,268Net Income 2021: -$8,0162021Revenue 2022: $122,034Expenses 2022: $130,379Net Income 2022: -$8,3452022Revenue 2023: $136,734Expenses 2023: $136,713Net Income 2023: $212023Revenue 2024: $142,634Expenses 2024: $140,374Net Income 2024: $2,2602024

Highlighted filing

2014

Revenue$121,355
Expenses$109,048
Net Income$12,307
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 13, 2015
Return Version
2014v5.0
Gross Receipts
$122,155
Mission and Program Overview

Mission

Christian youth and adult camping, and educational conference center.

CHRISTIAN CHURCH CAMP

Program Services

DescriptionGrantsExpenses
CHRISTIAN CHURCH CAMPING$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KAREN RICHARDSTreasurerPT$0--
REV DAVID HENDERSONPresident Elect-$0--
ANDREA SARTODirector-$0--
PAULA LARSONPresidentPT$0--
LYNNEA HOSEYSecretaryPT$0--
JIM DOUGLASDirector-$0--
CHUCK NICKLASDirector-$0--
MARTI MEYERTreasurer ElectPT$0--
DOROTHY LOTTERMANDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Presbytery Point Camp Inc
EIN
38-3458010
Phone
9068690925
Address
HC 1 BOX 2030, MICHIGAMME, MI 49861

Signing Officer

Name
Marti Meyer
Title
Treasurer
Phone
9068690925
Signed
2015-11-13
Discuss with paid preparer
Yes

Preparer

Firm
Maner Costerisan Pc
Address
2425 E GRAND RIVER SUITE 1, LANSING, MI 48912-3291
Preparer
L Susan Hafner CPA
Phone
5173237500
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: interest income. Amount: 6.

Form 990-ez, Part I, Line 7 - Sales of Inventory

Income: gross receipts: 1,309. Returns and allowances: 0. Less cost of goods sold: 800. Gross profit: 509. Cost of goods sold: inventory at beginning of year: 0. Merchandise purchased: 0. Cost of labor: 0. Materials and supplies: 800. Other costs: 0. Inventory at end of year: 0. Cost of goods sold: 800.

Form 990-ez, Part I, Line 8 - Other Revenue

Description: misc income. Amount: 11,489.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: kitchen food & supplies. Amount: 7,084. Description: general program expenses. Amount: 994. Description: advertising and promotion. Amount: 689. Description: work camp/mission team expenses. Amount: 826. Description: staff training. Amount: 938. Description: office expense. Amount: 419. Description: miscellaneous expenses. Amount: 1,623. Description: rental expense. Amount: 585. Description: off season retreats-expenses. Amount: 1,180. Total to form 990-ez, line 16: 14,338.

Form 990-ez, Part II, Line 24 - Other Assets

Description: grants receivable. Beg. Of year amount: 30,000. End of year amount: 29,690. Description: topsoil & asphalt. Beg. Of year amount: 47,907. End of year amount: 50,407. Description: accumulated depreciation. Beg. Of year amount: -10,019. End of year amount: -11,332.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: accounts payable and accrued expeneses. Beg. Of year amount: 2,091. End of year amount: 1,301. Description: n/p to dining hall. Beg. Of year amount: 10,000. End of year amount: 10,000.

Raw XML Appendix214 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.

Path#Value
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KAREN RICHARDS
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt067888
IRS990EZ/OtherAssetsTotalDetail/EOYAmt068765
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt014338
IRS990EZ/OtherRevenueTotalAmt011489
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CHRISTIAN CHURCH CAMPING
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IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.PRESBYTERYPOINT.NET
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 6.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INCOME: GROSS RECEIPTS: 1,309. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 800. GROSS PROFIT: 509. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 0. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 800. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: MISC INCOME. AMOUNT: 11,489.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: KITCHEN FOOD & SUPPLIES. AMOUNT: 7,084. DESCRIPTION: GENERAL PROGRAM EXPENSES. AMOUNT: 994. DESCRIPTION: ADVERTISING AND PROMOTION. AMOUNT: 689. DESCRIPTION: WORK CAMP/MISSION TEAM EXPENSES. AMOUNT: 826. DESCRIPTION: STAFF TRAINING. AMOUNT: 938. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 419. DESCRIPTION: MISCELLANEOUS EXPENSES. AMOUNT: 1,623. DESCRIPTION: RENTAL EXPENSE. AMOUNT: 585. DESCRIPTION: OFF SEASON RETREATS-EXPENSES. AMOUNT: 1,180. TOTAL TO FORM 990-EZ, LINE 16: 14,338.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: GRANTS RECEIVABLE. BEG. OF YEAR AMOUNT: 30,000. END OF YEAR AMOUNT: 29,690. DESCRIPTION: TOPSOIL & ASPHALT. BEG. OF YEAR AMOUNT: 47,907. END OF YEAR AMOUNT: 50,407. DESCRIPTION: ACCUMULATED DEPRECIATION. BEG. OF YEAR AMOUNT: -10,019. END OF YEAR AMOUNT: -11,332.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: ACCOUNTS PAYABLE AND ACCRUED EXPENESES. BEG. OF YEAR AMOUNT: 2,091. END OF YEAR AMOUNT: 1,301. DESCRIPTION: N/P TO DINING HALL. BEG. OF YEAR AMOUNT: 10,000. END OF YEAR AMOUNT: 10,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARTI MEYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09068690925
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRESBYTERY POINT CAMP INC
ReturnHeader/Filer/BusinessNameControlTxt0PRES
ReturnHeader/Filer/EIN0383458010
ReturnHeader/Filer/PhoneNum09068690925
ReturnHeader/Filer/USAddress/AddressLine1Txt0HC 1 BOX 2030
ReturnHeader/Filer/USAddress/CityNm0MICHIGAMME
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049861
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382157642
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANER COSTERISAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 E GRAND RIVER SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0489123291
ReturnHeader/PreparerPersonGrp/PhoneNum05173237500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0L SUSAN HAFNER CPA
ReturnHeader/ReturnTs02015-11-13T15:57:54-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.82$1.43$1.40$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.81$0.01$0.79$1.37$1.37$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.79$1.22$1.30$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.89$0.01$0.88$1.05$1.13$0.08
2020Summary only. Only limited summary data is available for this year.$0.98$0.03$0.94$0.90$0.04
2019Summary only. Only limited summary data is available for this year.$1.00$0.08$0.92$2.20$1.56$0.65
2018Summary only. Only limited summary data is available for this year.$0.33$0.05$1.18$1.36$0.18
2017Summary only. Only limited summary data is available for this year.$0.46$0.00$1.06$1.21$0.15
2016Summary only. Only limited summary data is available for this year.$0.62$0.02$1.25$1.24$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.12$0.61$1.07$1.24$0.18
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.11$0.78$1.21$1.09$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.78$0.12$0.66$1.31$1.21$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.11$0.50$1.15$1.28$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.14$0.61$1.19$1.45$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.11$0.82$1.44$1.01$0.43