Civic Intelligence

Association of Camp Nurses

EIN 41-1822267 • 501(c)6 • Fisherville, KY

Profile

Working toward healthier camp communities through the practice of camp nursing.

19006 Hunt Country LaneFisherville, KY 40023

www.acn.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

73rd percentile

13%

Higher net margin than 73% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

79th percentile

$6,667

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

8th percentile

-100%

Faster asset growth than 8% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-28%

Faster revenue growth than 20% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $167,643 (-100%) from 2016

Liabilities

Down

$0

Down $5,310 (-100%) from 2016

Net Assets

Down

$0

Down $162,333 (-100%) from 2016

Revenue

Down

$46,090

Down $17,624 (-28%) from 2016

Expenses

Down

$39,974

Down $15,217 (-28%) from 2016

Net Income

Down

$6,116

Down $2,407 (-28%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2010: $130,338Liabilities 2010: $5,544Net Assets 2010: $124,7942010Assets 2011: $133,203Liabilities 2011: $4,573Net Assets 2011: $128,6302011Assets 2012: $128,184Liabilities 2012: $5,816Net Assets 2012: $122,3682012Assets 2013: $140,974Liabilities 2013: $4,274Net Assets 2013: $136,7002013Assets 2014: $145,624Liabilities 2014: $5,690Net Assets 2014: $139,9342014Assets 2015: $159,356Liabilities 2015: $5,546Net Assets 2015: $153,8102015Assets 2016: $167,643Liabilities 2016: $5,310Net Assets 2016: $162,3332016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0Expenses 2010: $46,8572010Expenses 2011: $38,7902011Expenses 2012: $55,6982012Revenue 2013: $56,285Expenses 2013: $41,953Net Income 2013: $14,3322013Revenue 2014: $55,334Expenses 2014: $52,075Net Income 2014: $3,2592014Revenue 2015: $70,728Expenses 2015: $56,852Net Income 2015: $13,8762015Revenue 2016: $63,714Expenses 2016: $55,191Net Income 2016: $8,5232016Revenue 2017: $46,090Expenses 2017: $39,974Net Income 2017: $6,1162017

Highlighted filing

2017

Revenue$46,090
Expenses$39,974
Net Income$6,116

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 8, 2018
Return Version
2017v2.3
Gross Receipts
$47,208
Mission and Program Overview

Mission

Working toward healthier camp communities through the practice of camp nursing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$105,647--
Cash and Non-Interest-Bearing Accounts$61,343--
Inventories for Sale or Use$653--
Total Assets$167,643$0▼ $167,643
Liabilities
Accounts Payable and Accrued Expenses$5,310--
Total Liabilities$5,310$0▼ $5,310
Net Assets / Fund Balance
Unrestricted Net Assets$162,333--
Total Net Assets Fund Balance$162,333$0▼ $162,333
Total Liabilities and Net Assets / Fund Balance$167,643$0▼ $167,643
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tracey GaslinExecutive DiPT$6,667$6,667

Board Members and Trustees

NameTitle
Paula LauerPresident
Barry GarstBoard Member
Bev McentarferBoard Member
Cheryl BernknopfBoard Member
Debra IsaacsonBoard Member
Jeana WilcoxBoard Member
Beth SchultzSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$42,765
Investment Income
$70
Other Revenue
$3,255
Change in Net Assets
$6,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,576
Salaries, Compensation, and Employee Benefits$7,398
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$13,188--$13,188
Current Officers, Directors, Trustees, and Key Employees-$6,667-$6,667
Fees for Services Accounting-$3,828-$3,828
Fees for Services Other$1,728$1,728-$3,456
Office Expenses$1,926$394-$2,320
Payroll Taxes-$731-$731
All Other Expenses-$219-$219
Other Expenses$2,980$166-$166
Total Functional Expenses$23,646$16,328$0$39,974
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 6

ORGANIZED WITH MEMBERS.

Form 990, Page 6, Part VI, Line 7A

General membership elects the members of the governing body. Conducted elections for new board members to take office 2016-2018.

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

A draft of the 990, initially completed by the executive director and acn's accounting firm, is submitted via email to the board for the board's next board meeting. The document is either approved at that meeting or approved pending changes directed by documented board action.

Form 990, Page 6, Part VI, Line 12C

Topic is an annually scheduled board discussion and included in the association's monitoring reports. Members with conflict of interest are excused from discussion/vote on topics for which there exists a conflict. They also declare any conflicts annually.

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

Board reviews executive directors performance. Reviews impact compensation. Reviews are based on portfolio assessment of representative documents, informal comments elicited from stakeholders, and achievement of association goals.

Form 990, Page 6, Part VI, Line 19

Acn's governing documents are available by request of individuals to the executive director. The conflict of interest policy is available upon request from acn's office. The financial statement is available as an overview document in the association's annual report. If further financial detail is needed, individuals would request that information from the executive director.

Filing and Contact Details

Filer

Filer Name
Association of Camp Nurses
EIN
41-1822267
Phone
5022322945
Address
19006 HUNT COUNTRY LANE, FISHERVILLE, KY 40023

Signing Officer

Name
Tracey Gaslin
Title
Executive Director
Phone
5022322945
Signed
2018-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracey Gaslin
Formed
1994
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
7

Preparer

Firm
Kba Peterson Associates Inc
Address
2901 BEMIDJI AVENUE NORTH, BEMIDJI, MN 56601
Preparer
Trudy D Peterson CPA
Phone
2184442727
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

Transferred program to new organization, association of camp nursing, inc.

Form 990, Part XI, Line 9

Final return -168,449 final return

Raw XML Appendix345 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/ProgSrvcAccomActy2Grp/Desc0EDUCATION: HOSTED THE CAMP NURSE SYMPOSIUM IN FEBRUARY 2017 AND COLLABORATED WITH THE AMERICAN CAMP ASSOCIATION TO PROVIDE JOINT ACN-ACA EDUCATION SESSIONS DURING BOTH ORGANIZATION'S NATIONAL CONFERENCES. CONTINUED PARTICIPATION IN THE HEALTHY CAMPS EDUCATION & MONITORING PROJECT VIA PROFESSIONAL WEBINARS AND ARTICLE IN CAMP HEALTH. DEVELOPED RESEARCH AGENDA AROUND FATIGUE AT CAMP AND PROVIDE EDUCATION RELATED TO STUDY FINDINGS THROUGH ARTICLES/PRESENTATIONS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRANSFERRED PROGRAM TO NEW ORGANIZATION, ASSOCIATION OF CAMP NURSING, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZED WITH MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERAL MEMBERSHIP ELECTS THE MEMBERS OF THE GOVERNING BODY. CONDUCTED ELECTIONS FOR NEW BOARD MEMBERS TO TAKE OFFICE 2016-2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF THE 990, INITIALLY COMPLETED BY THE EXECUTIVE DIRECTOR AND ACN'S ACCOUNTING FIRM, IS SUBMITTED VIA EMAIL TO THE BOARD FOR THE BOARD'S NEXT BOARD MEETING. THE DOCUMENT IS EITHER APPROVED AT THAT MEETING OR APPROVED PENDING CHANGES DIRECTED BY DOCUMENTED BOARD ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TOPIC IS AN ANNUALLY SCHEDULED BOARD DISCUSSION AND INCLUDED IN THE ASSOCIATION'S MONITORING REPORTS. MEMBERS WITH CONFLICT OF INTEREST ARE EXCUSED FROM DISCUSSION/VOTE ON TOPICS FOR WHICH THERE EXISTS A CONFLICT. THEY ALSO DECLARE ANY CONFLICTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD REVIEWS EXECUTIVE DIRECTORS PERFORMANCE. REVIEWS IMPACT COMPENSATION. REVIEWS ARE BASED ON PORTFOLIO ASSESSMENT OF REPRESENTATIVE DOCUMENTS, INFORMAL COMMENTS ELICITED FROM STAKEHOLDERS, AND ACHIEVEMENT OF ASSOCIATION GOALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ACN'S GOVERNING DOCUMENTS ARE AVAILABLE BY REQUEST OF INDIVIDUALS TO THE EXECUTIVE DIRECTOR. THE CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST FROM ACN'S OFFICE. THE FINANCIAL STATEMENT IS AVAILABLE AS AN OVERVIEW DOCUMENT IN THE ASSOCIATION'S ANNUAL REPORT. IF FURTHER FINANCIAL DETAIL IS NEEDED, INDIVIDUALS WOULD REQUEST THAT INFORMATION FROM THE EXECUTIVE DIRECTOR.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt023646
IRS990/TotalFunctionalExpensesGrp/TotalAmt039974
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalProgramServiceRevenueAmt042765
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IRS990/TotalRevenueGrp/ExclusionAmt070
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046020
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt046090
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0167643
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0162333
IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040023
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.ACN.ORG
IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACEY GASLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05022322945
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATION OF CAMP NURSES
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ReturnHeader/Filer/PhoneNum05022322945
ReturnHeader/Filer/USAddress/AddressLine1Txt019006 HUNT COUNTRY LANE
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0AFB5F2223C4B292A982AB18322EFE325887FE94D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01618C365E138562C69B3FC7F55FA067C75EEB320
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-10-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:11:20
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411859070
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KBA PETERSON ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02901 BEMIDJI AVENUE NORTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEMIDJI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056601
ReturnHeader/PreparerPersonGrp/PhoneNum02184442727
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRUDY D PETERSON CPA
ReturnHeader/ReturnTs02018-10-11T15:11:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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