Civic Intelligence

Barnabas Foundation Inc.

990 • Fiscal year 2016 • EIN 43-1700240

Oct 01, 2015 to Sep 30, 2016 • Filed on Aug 15, 2017

PO Box 3200Springfield, MO 65808

(417) 476-2565

Siviq Scores

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

Liabilities / Assets

64th percentile

0.34x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

77th percentile

0.79x

Higher debt load relative to revenue than 77% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

65th percentile

7.1%

Higher net margin than 65% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

32nd percentile

$82,828

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

49th percentile

1.2%

Faster asset growth than 49% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

20%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$8,064,463

Up $96,769 (+1.2%) from 2015

Net Assets

Up

$5,307,491

Up $247,799 (+4.9%) from 2015

Liabilities

Down

$2,756,972

Down $151,030 (-5.2%) from 2015

Revenue

Up

$3,480,412

Up $580,112 (+20%) from 2015

Expenses

Down

$3,232,613

Down $64,677 (-2.0%) from 2015

Net Income

Up

$247,799

Up $644,789 (+162%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $5,829,389Liabilities 2011: $374,842Net Assets 2011: $5,454,5472011Assets 2012: $5,599,328Liabilities 2012: $505,297Net Assets 2012: $5,094,0312012Assets 2013: $5,966,103Liabilities 2013: $693,545Net Assets 2013: $5,272,5582013Assets 2014: $8,286,392Liabilities 2014: $2,829,710Net Assets 2014: $5,456,6822014Assets 2015: $7,967,694Liabilities 2015: $2,908,002Net Assets 2015: $5,059,6922015Assets 2016: $8,064,463Liabilities 2016: $2,756,972Net Assets 2016: $5,307,4912016Assets 2017: $8,472,161Liabilities 2017: $3,079,823Net Assets 2017: $5,392,3382017Assets 2018: $15,145,150Liabilities 2018: $4,426,575Net Assets 2018: $10,718,5752018Assets 2019: $15,074,033Liabilities 2019: $3,861,831Net Assets 2019: $11,212,2022019Assets 2020: $13,096,571Liabilities 2020: $5,230,856Net Assets 2020: $7,865,7152020Assets 2021: $14,001,581Liabilities 2021: $3,515,334Net Assets 2021: $10,486,2472021Assets 2022: $17,709,272Liabilities 2022: $3,191,673Net Assets 2022: $14,517,5992022Assets 2023: $23,687,574Liabilities 2023: $4,247,569Net Assets 2023: $19,440,0052023Assets 2024: $23,131,135Liabilities 2024: $2,195,868Net Assets 2024: $20,935,2672024

Highlighted filing

2016

Assets$8,064,463
Liabilities$2,756,972
Net Assets$5,307,491

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $1,852,148Expenses 2011: $2,118,861Net Income 2011: -$266,7132011Expenses 2012: $2,488,1932012Expenses 2013: $2,165,5012013Revenue 2014: $2,555,534Expenses 2014: $2,371,410Net Income 2014: $184,1242014Revenue 2015: $2,900,300Expenses 2015: $3,297,290Net Income 2015: -$396,9902015Revenue 2016: $3,480,412Expenses 2016: $3,232,613Net Income 2016: $247,7992016Revenue 2017: $3,462,929Expenses 2017: $3,378,082Net Income 2017: $84,8472017Revenue 2018: $9,435,504Expenses 2018: $4,109,267Net Income 2018: $5,326,2372018Revenue 2019: $4,873,258Expenses 2019: $4,379,631Net Income 2019: $493,6272019Revenue 2020: $3,568,657Expenses 2020: $6,915,144Net Income 2020: -$3,346,4872020Revenue 2021: $6,706,566Expenses 2021: $4,086,034Net Income 2021: $2,620,5322021Revenue 2022: $8,596,125Expenses 2022: $4,542,752Net Income 2022: $4,053,3732022Revenue 2023: $10,617,046Expenses 2023: $5,712,141Net Income 2023: $4,904,9052023Revenue 2024: $7,095,488Expenses 2024: $5,600,226Net Income 2024: $1,495,2622024

Highlighted filing

2016

Revenue$3,480,412
Expenses$3,232,613
Net Income$247,799
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Aug 15, 2017
Return Version
2015v3.0
Gross Receipts
$3,669,996
Mission and Program Overview

Mission

Camp barnabas is a ministry in southwest missouri dedicated to providing a unique christian summer camp experience for individuals with special needs, their siblings, and youth from across the us. See schedule o for addtional information.

Provided life-changing opportunities through disability ministry

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,613,522$7,230,946▼ $382,576
Savings and Temporary Cash Investments-$486,512-
Accounts Receivable$210,089$230,353▲ $20,264
Cash and Non-Interest-Bearing Accounts$75,807$84,431▲ $8,624
Inventories for Sale or Use$68,276$32,221▼ $36,055
Total Assets$7,967,694$8,064,463▲ $96,769
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,424,691$2,232,908▼ $191,783
Deferred Revenue$354,660$443,446▲ $88,786
Accounts Payable and Accrued Expenses$118,393$74,198▼ $44,195
Other Liabilities$10,258$6,420▼ $3,838
Total Liabilities$2,908,002$2,756,972▼ $151,030
Net Assets / Fund Balance
Unrestricted Net Assets$5,055,809$5,303,608▲ $247,799
Temporarily Rstr Net Assets$3,883$3,883→ $0
Total Net Assets Fund Balance$5,059,692$5,307,491▲ $247,799
Total Liabilities and Net Assets / Fund Balance$7,967,694$8,064,463▲ $96,769

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,417,562$2,782,080$9,199,642
Equipment$241,646$575,416$817,062
Land$571,738-$571,738
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jason BrawnerCEOFT$50,430$32,398$82,828

Board Members and Trustees

NameTitle
Deborah DodgePresident
JANIE BENNOCH DEC'D 12816Director
Myron MizellDirector
Peter HerschendDirector
Steve ButcherDirector
Tom FranzDirector
Robin WalkerSecretary
Paul ReinertTreasurer
David RossVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,213,279
Program Service Revenue
$2,257,629
Investment Income
$5,615
Other Revenue
$3,889
All Other Contributions
$1,145,239
Change in Net Assets
$247,799

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,660,846
Revenue Not Reported on Financial Statements
$-180,434
Other Revenue Adjustments
$-180,434
Total Revenue per Audited Statements
$3,660,846
Total Revenue per Form 990
$3,480,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,881,674
Salaries, Compensation, and Employee Benefits$1,350,939
Total Fundraising Expense$159,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$891,423$155,207$56,436$1,103,066
Depreciation Depletion$522,428$58,048-$580,476
Occupancy$120,117$36,123-$156,240
Insurance$102,566$11,396-$113,962
Payroll Taxes$81,806$16,618$10,719$109,143
Current Officers, Directors, Trustees, and Key Employees-$26,645$62,171$88,816
Interest$82,484$4,736-$87,220
Office Expenses$45,451$23,638$14,981$84,070
Information Technology$27,356$40,216$10$67,582
Travel$32,420$27,561$895$60,876
Advertising$37,668-$4,997$42,665
All Other Expenses$22,430$9,752$4,529$36,711
Fees for Services Accounting-$36,200-$36,200
Pension Plan Contributions$26,994$4,710$1,732$33,436
Other Expenses$27,718$144$747$27,862
Fees for Services Other$4,578$14,539$240$19,357
Other Employee Benefits$12,351$2,509$1,618$16,478
Total Functional Expenses$2,590,476$483,062$159,075$3,232,613

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,413,047
Expenses per Audited Statements$3,232,613
Total Expenses per Form 990$3,232,613
Expenses Not Reported on Form 990$180,434
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$50,409
Fundraising Gross Income$44,940
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Glamping$33,850$33,850$9,652$24,198
Marathon$79,130$11,090$26,990$-15,900
Total Events$112,980$44,940$50,409$-5,469
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Obligations Under Capital Lease$6,420
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
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

The 990 is reviewed by the president, cfo and board of directors prior to filing.

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

Officer's and key employees salary are compared to evangelical council for financial accountability's annual salary survey and approved by the board.

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

Officer's and key employees salary are compared to evangelical council for financial accountability's annual salary survey and approved by the board.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents and financial statements are available at each board meeting and upon request. In addition, the financial statements are presented in the annual report which is available on the website and mailed to supporters of the organization.

Filing and Contact Details

Filer

Filer Name
Barnabas Foundation Inc
EIN
43-1700240
Phone
4174762565
Address
PO BOX 3200, SPRINGFIELD, MO 65808

Signing Officer

Name
Jason Brawner
Title
CEO
Phone
4174762565
Signed
2017-08-15

Organization Details

Principal Officer
Jason Brawner
Formed
1994
Legal Domicile
Mo
Voting Board Members
8
Independent Board Members
8
Employees
230
Volunteers
2,667

Preparer

Firm
Kpm Cpas Pc
Address
1445 E REPUBLIC RD, SPRINGFIELD, MO 65804
Preparer
Barbara J Houser CPA
Phone
4178824300
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Camp barnabas is a unique ministry providing christian camping experiences to people with special needs and to their siblings. The program exists to offer life-changing experiences to campers and to the people who serve them. Utilizing the camp venue, our organization provides ministry and social experiences that increase spiritual knowledge and increase human dignity to all who participate in the program.

Financial Statement Notes

Schedule D, Page 3, Part X

The foundation has analyzed the tax positions taken and has concluded that as of september 30, 2016 and 2015, there are no uncertain positions taken, or expected to be taken, that would require recognition of an asset or liability or disclosure in the financial statements. A tax asset or liability would be recognized if the foundation has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. The foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The foundation does not believe it likely that changes will occur within the next fiscal year that will have a material impact on the financial statements.

Schedule D, Page 4, Part XI, Line 4B

Merchandise cost -139,175 fundraising expenses -50,409 gain on disposition of fixed assets 9,150

Schedule D, Page 4, Part XII, Line 2D

Merchandise cost 139,175 fundraising expenses 50,409 gain on disposition of fixed assets -9,150

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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/Desc0PROVIDE SUMMER CAMP EXPERIENCES TO PEOPLE WITH SPECIAL MEDICAL NEEDS, PHYSICAL OR INTELLECTUAL CHALLENGES, AND THEIR SIBLINGS FROM THROUGHOUT THE UNITES STATES AND PROVIDE AN ACADEMIC YEAR PROGRAM THAT ALLOWS STUDENTS TO GROW IN COMMUNITY LIVING SKILLS, INDEPENDENT LIVING SKILLS AND CHOOSE A VOCATIONAL TRAINING TRACK. DURING THE 2016 CAMP SEASON 1,634 CAMPERS AND 2,667 VOLUNTEERS PARTICIPATED IN CAMP.
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IRS990/MissionDesc0CAMP BARNABAS IS A UNIQUE MINISTRY PROVIDING CHRISTIAN CAMPING EXPERIENCES TO PEOPLE WITH SPECIAL NEEDS AND TO THEIR SIBLINGS. THE PROGRAM EXISTS TO OFFER LIFE-CHANGING EXPERIENCES TO CAMPERS AND TO THE PEOPLE WHO SERVE THEM. UTILIZING THE CAMP VENUE, OUR ORGANIZATION PROVIDES MINISTRY AND SOCIAL EXPERIENCES THAT INCREASE SPIRITUAL KNOWLEDGE AND INCREASE HUMAN DIGNITY TO ALL WHO PARTICIPATE IN THE PROGRAM.
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IRS990/PrincipalOfficerNm0JASON BRAWNER
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IRS990/PYTotalRevenueAmt02900300
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt014625
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt086315
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0697073
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 33,241
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0850
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01373544
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OBLIGATIONS UNDER CAPITAL LEASE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2016 AND 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF AN ASSET OR LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. A TAX ASSET OR LIABILITY WOULD BE RECOGNIZED IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE FOUNDATION DOES NOT BELIEVE IT LIKELY THAT CHANGES WILL OCCUR WITHIN THE NEXT FISCAL YEAR THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MERCHANDISE COST -139,175 FUNDRAISING EXPENSES -50,409 GAIN ON DISPOSITION OF FIXED ASSETS 9,150
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2MERCHANDISE COST 139,175 FUNDRAISING EXPENSES 50,409 GAIN ON DISPOSITION OF FIXED ASSETS -9,150
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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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.$23.1$2.20$20.9$7.10$5.60$1.50
2023Detailed filing. Detailed filing data is available for this year.$23.7$4.25$19.4$10.6$5.71$4.90
2022Detailed filing. Detailed filing data is available for this year.$17.7$3.19$14.5$8.60$4.54$4.05
2021Detailed filing. Detailed filing data is available for this year.$14.0$3.52$10.5$6.71$4.09$2.62
2020Detailed filing. Detailed filing data is available for this year.$13.1$5.23$7.87$3.57$6.92$3.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.1$3.86$11.2$4.87$4.38$0.49
2018Detailed filing. Detailed filing data is available for this year.$15.1$4.43$10.7$9.44$4.11$5.33
2017Detailed filing. Detailed filing data is available for this year.$8.47$3.08$5.39$3.46$3.38$0.08
2016Detailed filing. Detailed filing data is available for this year.$8.06$2.76$5.31$3.48$3.23$0.25
2015Detailed filing. Detailed filing data is available for this year.$7.97$2.91$5.06$2.90$3.30$0.40
2014Detailed filing. Detailed filing data is available for this year.$8.29$2.83$5.46$2.56$2.37$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.97$0.69$5.27$2.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$0.51$5.09$2.49
2011Summary only. Only limited summary data is available for this year.$5.83$0.37$5.45$1.85$2.12$0.27