Civic Intelligence

Woodland Camp Association

EIN 42-1035515 • 501(c)7 • Onawa, IA

Profile

To operate and maintain a campground for benefit of members.

P O Box 178Onawa, IA 51040

www.woodlandcamps.weebly.com

Siviq Scores

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

Liabilities / Assets

59th percentile

0.25x

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

501(c)7 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

59th percentile

0.46x

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

501(c)7 • $1M-$5M nonprofits • Source year 2021

Net Margin

80th percentile

21%

Higher net margin than 80% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

95th percentile

40%

Faster asset growth than 95% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

73rd percentile

13%

Faster revenue growth than 73% of similar nonprofits.

501(c)7 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,025,405

Up $291,817 (+40%) from 2020

Liabilities

Up

$259,173

Up $249,972 (+2717%) from 2020

Net Assets

Up

$766,232

Up $41,845 (+5.8%) from 2020

Revenue

Up

$567,267

Up $65,039 (+13%) from 2020

Expenses

Up

$449,031

Up $42,765 (+11%) from 2020

Net Income

Up

$118,236

Up $22,274 (+23%) from 2020

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $372,634Liabilities 2011: $12,897Net Assets 2011: $359,7372011Assets 2012: $351,291Liabilities 2012: $10,479Net Assets 2012: $340,8122012Assets 2013: $386,861Liabilities 2013: $8,687Net Assets 2013: $378,1742013Assets 2014: $418,573Liabilities 2014: $48,032Net Assets 2014: $370,5412014Assets 2015: $463,691Liabilities 2015: $37,757Net Assets 2015: $425,9342015Assets 2016: $460,280Liabilities 2016: $13,222Net Assets 2016: $447,0582016Assets 2017: $435,711Liabilities 2017: $17,675Net Assets 2017: $418,0362017Assets 2018: $516,247Liabilities 2018: $10,144Net Assets 2018: $506,1032018Assets 2019: $644,431Liabilities 2019: $13,430Net Assets 2019: $631,0012019Assets 2020: $733,588Liabilities 2020: $9,201Net Assets 2020: $724,3872020Assets 2021: $1,025,405Liabilities 2021: $259,173Net Assets 2021: $766,2322021

Highlighted filing

2021

Assets$1,025,405
Liabilities$259,173
Net Assets$766,232

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $251,2662011Expenses 2012: $352,8762012Expenses 2013: $355,0172013Revenue 2014: $360,675Expenses 2014: $368,309Net Income 2014: -$7,6342014Revenue 2015: $398,470Expenses 2015: $343,077Net Income 2015: $55,3932015Revenue 2016: $408,089Expenses 2016: $386,965Net Income 2016: $21,1242016Revenue 2017: $390,581Expenses 2017: $419,540Net Income 2017: -$28,9592017Revenue 2018: $479,444Expenses 2018: $392,459Net Income 2018: $86,9852018Revenue 2019: $535,856Expenses 2019: $409,910Net Income 2019: $125,9462019Revenue 2020: $502,228Expenses 2020: $406,266Net Income 2020: $95,9622020Revenue 2021: $567,267Expenses 2021: $449,031Net Income 2021: $118,2362021

Highlighted filing

2021

Revenue$567,267
Expenses$449,031
Net Income$118,236

Filings

Latest Detailed Filing

The latest 2021 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2019 below.

Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
Aug 17, 2020
Return Version
2018v3.1
Gross Receipts
$556,112
Mission and Program Overview

Mission

To operate and maintain a campground for benefit of members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$506,103$631,001▲ $124,898
Land, Buildings, and Equipment, Net$278,454$329,816▲ $51,362
Savings and Temporary Cash Investments$218,406$304,585▲ $86,179
Cash and Non-Interest-Bearing Accounts$19,387$10,030▼ $9,357
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$516,247$644,431▲ $128,184
Other Assets Total-$0-
Liabilities
Deferred Revenue$3,943$8,271▲ $4,328
Accounts Payable and Accrued Expenses$6,200$5,158▼ $1,042
Other Liabilities$1$1→ $0
Total Liabilities$10,144$13,430▲ $3,286
Net Assets / Fund Balance
Total Net Assets Fund Balance$506,103$631,001▲ $124,898
Total Liabilities and Net Assets / Fund Balance$516,247$644,431▲ $128,184

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$214,657$519,707$734,364
Buildings$105,363$98,932$204,295
Equipment$10,056$107,332$117,388
Other Land Buildings$-260$20,355$20,095
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael ClausenPresident
Ed CoxVice President
Bill WigginsDirector
Danny RifeDirector
Doug CoxDirector
Heath Cloyd SrDirector
Pat TannerDirector
Barry BurnettSecretary
Dan MurrayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,295
Program Service Revenue
$506,653
Investment Income
$1,213
Other Revenue
$12,695
All Other Contributions
$5,534
Change in Net Assets
$125,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$266,664
Salaries, Compensation, and Employee Benefits$143,246
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,032--$124,032
Depreciation Depletion---$45,462
All Other Expenses$22,511--$22,511
Insurance$22,381--$22,381
Payroll Taxes$19,214--$19,214
Fees for Services Accounting$10,987--$10,987
Other Expenses$6,332--$6,332
Office Expenses$2,445--$2,445
Travel$555--$555
Fees for Services Legal$510--$510
Total Functional Expenses$364,448$0$0$409,910
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$843
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Any person who owns or becomes an owner of a lot within the campground shall, by reason of such ownership, become a member of the association. As such, they are entitled to all rights and privileges of membership.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Members in good standing shall be entitled to vote in the affairs of the association. All elections for directors must be by ballot, and may be done in person or by an absentee ballot.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

Any action may be taken without a meeting of the members if the action was authorized in writing by the members. Any motion made at a meeting will be voted on at the next meeting, after all of the members have been notified.

Form 990, Part VI, Line 11B: Form 990 Review Process

A copy of the tax return is available upon request through the board of directors, the president, or the campground office during its normal business hours.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Covenants and by-laws governing the association are given to anyone who becomes a member of the association. They are also open for inspection in the association's principal office at all reasonable times.

Filing and Contact Details

Filer

Filer Name
Woodland Camp Association
EIN
42-1035515
Phone
7124232022
Address
P O BOX 178, ONAWA, IA 51040

Signing Officer

Name
Michael Clausen
Title
President
Signed
2020-08-17
Discuss with paid preparer
Yes

Organization Details

Formed
1972
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
18

Preparer

Firm
Maddie Brown Dba Loess Hills Accounting
Address
900 IOWA AVE, ONAWA, IA 51040-1632
Preparer
Maddie Brown
Phone
7124232022
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

= -$1048

Raw XML AppendixShowing 400 of 413 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/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Membership Dues & Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0506653
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0506653
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010173
IRS990/PYInvestmentIncomeAmt0651
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0248567
IRS990/PYOtherRevenueAmt04109
IRS990/PYProgramServiceRevenueAmt0464511
IRS990/PYRevenuesLessExpensesAmt086985
IRS990/PYSalariesCompEmpBnftPaidAmt0143892
IRS990/PYTotalExpensesAmt0392459
IRS990/PYTotalRevenueAmt0479444
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0125946
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07880
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0506103
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0631001
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0218406
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0304585
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0105363
IRS990ScheduleD/BuildingsGrp/DepreciationAmt098932
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0204295
IRS990ScheduleD/EquipmentGrp/BookValueAmt010056
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0107332
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0117388
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0214657
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0519707
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0734364
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-260
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020355
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020095
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0329816
IRS990ScheduleD/TotalLiabilityAmt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANY PERSON WHO OWNS OR BECOMES AN OWNER OF A LOT WITHIN THE CAMPGROUND SHALL, BY REASON OF SUCH OWNERSHIP, BECOME A MEMBER OF THE ASSOCIATION. AS SUCH, THEY ARE ENTITLED TO ALL RIGHTS AND PRIVILEGES OF MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS IN GOOD STANDING SHALL BE ENTITLED TO VOTE IN THE AFFAIRS OF THE ASSOCIATION. ALL ELECTIONS FOR DIRECTORS MUST BE BY BALLOT, AND MAY BE DONE IN PERSON OR BY AN ABSENTEE BALLOT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY ACTION MAY BE TAKEN WITHOUT A MEETING OF THE MEMBERS IF THE ACTION WAS AUTHORIZED IN WRITING BY THE MEMBERS. ANY MOTION MADE AT A MEETING WILL BE VOTED ON AT THE NEXT MEETING, AFTER ALL OF THE MEMBERS HAVE BEEN NOTIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE TAX RETURN IS AVAILABLE UPON REQUEST THROUGH THE BOARD OF DIRECTORS, THE PRESIDENT, OR THE CAMPGROUND OFFICE DURING ITS NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COVENANTS AND BY-LAWS GOVERNING THE ASSOCIATION ARE GIVEN TO ANYONE WHO BECOMES A MEMBER OF THE ASSOCIATION. THEY ARE ALSO OPEN FOR INSPECTION IN THE ASSOCIATION'S PRINCIPAL OFFICE AT ALL REASONABLE TIMES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5= -$1048
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Decreases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0516247
IRS990/TotalAssetsEOYAmt0644431
IRS990/TotalAssetsGrp/BOYAmt0516247
IRS990/TotalAssetsGrp/EOYAmt0644431
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt015295
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0364448
IRS990/TotalFunctionalExpensesGrp/TotalAmt0409910
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010144
IRS990/TotalLiabilitiesEOYAmt013430
IRS990/TotalLiabilitiesGrp/BOYAmt010144
IRS990/TotalLiabilitiesGrp/EOYAmt013430
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0506103
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0631001
IRS990/TotalProgramServiceRevenueAmt0506653
IRS990/TotalRevenueGrp/ExclusionAmt0-843
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0521404
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0535856
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0516247
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0644431
IRS990/TravelGrp/ProgramServicesAmt0555
IRS990/TravelGrp/TotalAmt0555
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 178
IRS990/USAddress/CityNm0ONAWA
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd051040
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.woodlandcamps.weebly.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-22 18:59:49Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL CLAUSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WOODLAND CAMP ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WOOD
ReturnHeader/Filer/EIN0421035515
ReturnHeader/Filer/PhoneNum07124232022
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 178
ReturnHeader/Filer/USAddress/CityNm0ONAWA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd051040
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273501932

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