Civic Intelligence

Camp Nathanael

990 • Fiscal year 2017 • EIN 41-1951520

Jan 01, 2017 to Dec 31, 2017 • Filed on Jan 28, 2018

PO Box 3987Minneapolis, MN 55403

(715) 808-4401

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$52,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 20.6% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

61st percentile

9.2%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

36th percentile

-7.9%

Faster revenue growth than 36% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$411,448

Up $34,644 (+9.2%) from 2016

Net Assets

Up

$409,849

Up $34,608 (+9.2%) from 2016

Liabilities

Up

$1,599

Up $36 (+2.3%) from 2016

Revenue

Down

$251,924

Down $21,715 (-7.9%) from 2016

Expenses

Down

$218,817

Down $27,458 (-11%) from 2016

Net Income

Up

$33,107

Up $5,743 (+21%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2009: $813Liabilities 2009: $0Net Assets 2009: $8132009Assets 2011: $16,675Liabilities 2011: $0Net Assets 2011: $16,6752011Assets 2012: $294,893Liabilities 2012: $0Net Assets 2012: $294,8932012Assets 2013: $288,588Liabilities 2013: $0Net Assets 2013: $288,5882013Assets 2014: $298,879Liabilities 2014: $1,095Net Assets 2014: $297,7842014Assets 2015: $348,924Liabilities 2015: $1,047Net Assets 2015: $347,8772015Assets 2016: $376,804Liabilities 2016: $1,563Net Assets 2016: $375,2412016Assets 2017: $411,448Liabilities 2017: $1,599Net Assets 2017: $409,8492017Assets 2018: $477,444Liabilities 2018: $1,239Net Assets 2018: $476,2052018Assets 2019: $535,970Liabilities 2019: $990Net Assets 2019: $534,9802019Assets 2020: $614,509Liabilities 2020: $990Net Assets 2020: $613,5192020Assets 2021: $743,313Liabilities 2021: $990Net Assets 2021: $742,3232021Assets 2022: $733,907Liabilities 2022: $1,083Net Assets 2022: $732,8242022Assets 2023: $776,074Liabilities 2023: $1,489Net Assets 2023: $774,5852023Assets 2024: $741,726Liabilities 2024: $1,169Net Assets 2024: $740,5572024

Highlighted filing

2017

Assets$411,448
Liabilities$1,599
Net Assets$409,849

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2009: $129,510Expenses 2009: $140,188Net Income 2009: -$10,6782009Revenue 2011: $178,481Expenses 2011: $171,722Net Income 2011: $6,7592011Revenue 2012: $207,572Expenses 2012: $221,741Net Income 2012: -$14,1692012Revenue 2013: $17,749Expenses 2013: $11,398Net Income 2013: $6,3512013Revenue 2014: $251,586Expenses 2014: $240,817Net Income 2014: $10,7692014Revenue 2015: $275,135Expenses 2015: $241,371Net Income 2015: $33,7642015Revenue 2016: $273,639Expenses 2016: $246,275Net Income 2016: $27,3642016Revenue 2017: $251,924Expenses 2017: $218,817Net Income 2017: $33,1072017Revenue 2018: $278,696Expenses 2018: $212,340Net Income 2018: $66,3562018Revenue 2019: $285,159Expenses 2019: $226,384Net Income 2019: $58,7752019Revenue 2020: $287,416Expenses 2020: $208,877Net Income 2020: $78,5392020Revenue 2021: $399,229Expenses 2021: $270,425Net Income 2021: $128,8042021Revenue 2022: $353,847Expenses 2022: $363,346Net Income 2022: -$9,4992022Revenue 2023: $462,728Expenses 2023: $390,309Net Income 2023: $72,4192023Revenue 2024: $359,226Expenses 2024: $393,254Net Income 2024: -$34,0282024

Highlighted filing

2017

Revenue$251,924
Expenses$218,817
Net Income$33,107
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jan 28, 2018
Return Version
2017v2.2
Gross Receipts
$254,339
Mission and Program Overview

Mission

Provide a summer camp ministry for boys grades 3 to 12. The ministry focus is developing boys christian faith and character through bible study and many outdoor activities

Provide a summer camp ministry for boys grades 3 to 12. The ministry focus on developing boys christian faith and character through bible study and many outdoor activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$241,510$238,423▼ $3,087
Cash and Non-Interest-Bearing Accounts$104,896$124,075▲ $19,179
Total Assets$376,804$411,448▲ $34,644
Other Assets Total$30,398$48,950▲ $18,552
Liabilities
Other Liabilities$1,563$1,599▲ $36
Total Liabilities$1,563$1,599▲ $36
Net Assets / Fund Balance
Unrestricted Net Assets$375,241$409,849▲ $34,608
Total Net Assets Fund Balance$375,241$409,849▲ $34,608
Total Liabilities and Net Assets / Fund Balance$376,804$411,448▲ $34,644

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$6,947$8,386$4,972
Buildings$113,254$94,855-
Land$110,023--
Equipment$5,174$28,020-
Leasehold Improvements$3,025$452-
Other Assets Org$407--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark WatkinsExecutive DirectorFT$52,000$52,000
Doug HoglandDirectorPT$1,964$1,964

Board Members and Trustees

NameTitle
Randy RalstonBoard Chair
Matthew BankerVice Chair
Donna HarperDirector
James SchroederDirector
Jeff WellsDirector
Shaun DavisDirector
Jacob GatzSecretary
Debra HansonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$146,236
Program Service Revenue
$104,448
Investment Income
$157
Other Revenue
$1,083
All Other Contributions
$146,236
Change in Net Assets
$33,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,292
Salaries, Compensation, and Employee Benefits$81,525
Total Fundraising Expense$4,513
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$53,964--$53,964
All Other Expenses$15,351$10,673-$26,024
Other Salaries and Wages$21,677--$21,677
Advertising$11,139-$4,513$15,652
Insurance$15,339--$15,339
Occupancy$14,008--$14,008
Depreciation Depletion$8,059--$8,059
Other Expenses$7,213--$7,213
Payroll Taxes$5,884--$5,884
Office Expenses-$2,134-$2,134
Fees for Services Accounting-$2,068-$2,068
Conferences and Meetings-$1,499-$1,499
Fees for Services Legal-$1,185-$1,185
Information Technology-$288-$288
Travel-$69-$69
Total Functional Expenses$196,388$17,916$4,513$218,817
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,498
Fundraising Direct Expenses$2,415
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
Payroll Tax Liabilites$1,599
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
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 governing body review Part VI line 11

Presented to board for approval

Governing documents etc available to public Part VI line 19

No other documents available to the public

Filing and Contact Details

Filer

Filer Name
Camp Nathanael
EIN
41-1951520
Address
PO BOX 3987, MINNEAPOLIS, MN 55403

Signing Officer

Name
Debra Hanson
Title
Treasurer
Phone
7158084401
Signed
2018-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randy Ralston
Formed
1952
Legal Domicile
Mn
Voting Board Members
9
Independent Board Members
9
Employees
13

Preparer

Firm
MidAmerica Financial
Address
2910 Enloe Street Suite 103, Hudson, WI 54016
Preparer
Laurie Johnson
Phone
7153861040
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

All of the expenses are consistent with 2016 and under 10% of line 25 in total with the exception of a tax penalty for 2016 that was paid in 2017 because the former treasurer had not filed payroll tax returns. The penalty of $8062 raised the total other expenses from $17,962 to $26,024 which exceed 10% of line 25.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL OF THE EXPENSES ARE CONSISTENT WITH 2016 AND UNDER 10% OF LINE 25 IN TOTAL WITH THE EXCEPTION OF A TAX PENALTY FOR 2016 THAT WAS PAID IN 2017 BECAUSE THE FORMER TREASURER HAD NOT FILED PAYROLL TAX RETURNS. THE PENALTY OF $8062 RAISED THE TOTAL OTHER EXPENSES FROM $17,962 TO $26,024 WHICH EXCEED 10% OF LINE 25.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.42$0.01$7.41$3.59$3.93$0.34
2023Detailed filing. Detailed filing data is available for this year.$7.76$0.01$7.75$4.63$3.90$0.72
2022Detailed filing. Detailed filing data is available for this year.$7.34$0.01$7.33$3.54$3.63$0.09
2021Detailed filing. Detailed filing data is available for this year.$7.43$0.01$7.42$3.99$2.70$1.29
2020Detailed filing. Detailed filing data is available for this year.$6.15$0.01$6.14$2.87$2.09$0.79
2019Detailed filing. Detailed filing data is available for this year.$5.36$0.01$5.35$2.85$2.26$0.59
2018Detailed filing. Detailed filing data is available for this year.$4.77$0.01$4.76$2.79$2.12$0.66
2017Detailed filing. Detailed filing data is available for this year.$4.11$0.02$4.10$2.52$2.19$0.33
2016Detailed filing. Detailed filing data is available for this year.$3.77$0.02$3.75$2.74$2.46$0.27
2015Detailed filing. Detailed filing data is available for this year.$3.49$0.01$3.48$2.75$2.41$0.34
2014Summary only. Only limited summary data is available for this year.$2.99$0.01$2.98$2.52$2.41$0.11
2013Summary only. Only limited summary data is available for this year.$2.89$0.00$2.89$0.18$0.11$0.06
2012Summary only. Only limited summary data is available for this year.$2.95$0.00$2.95$2.08$2.22$0.14
2011Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$1.78$1.72$0.07
2009Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$1.30$1.40$0.11