Civic Intelligence

The Cooperstown Bible Camp Association of the Evangelical Free Church of Am

990 • Fiscal year 2015 • EIN 45-0306449

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 19, 2017

11776 3rd Street SECooperstown, ND 58425

(701) 797-2174

Siviq Scores

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

Liabilities / Assets

59th percentile

0.06x

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

2015 filings • NTEE X • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

72nd percentile

0.15x

Higher debt load relative to revenue than 72% of similar nonprofits.

2015 filings • NTEE X • $500k-$1M nonprofits • Source year 2015

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

2015 filings • NTEE X • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

72nd percentile

$32,423

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2015 filings • NTEE X • $500k-$1M nonprofits • Source year 2015

Asset Growth

32nd percentile

-2.9%

Faster asset growth than 32% of similar nonprofits.

2015 filings • NTEE X • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

30th percentile

-10.0%

Faster revenue growth than 30% of similar nonprofits.

2015 filings • NTEE X • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$800,993

Down $24,016 (-2.9%) from 2014

Net Assets

Down

$750,181

Down $35,611 (-4.5%) from 2014

Liabilities

Up

$50,812

Up $11,595 (+30%) from 2014

Revenue

Down

$334,585

Down $36,992 (-10.0%) from 2014

Expenses

Up

$370,196

Up $7,491 (+2.1%) from 2014

Net Income

Down

-$35,611

Down $44,483 (-501%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,585,761Liabilities 2011: $4,492Net Assets 2011: $1,581,2692011Assets 2012: $1,647,300Liabilities 2012: $11,708Net Assets 2012: $1,635,5922012Assets 2013: $1,554,041Liabilities 2013: $5,989Net Assets 2013: $1,548,0512013Assets 2014: $825,009Liabilities 2014: $39,217Net Assets 2014: $785,7922014Assets 2015: $800,993Liabilities 2015: $50,812Net Assets 2015: $750,1812015Assets 2016: $809,570Liabilities 2016: $10,900Net Assets 2016: $798,6702016Assets 2018: $822,154Liabilities 2018: $8,046Net Assets 2018: $814,1082018Assets 2019: $756,228Liabilities 2019: $16,968Net Assets 2019: $739,2602019Assets 2020: $769,601Liabilities 2020: $16,759Net Assets 2020: $752,8422020Assets 2021: $837,222Liabilities 2021: $12,531Net Assets 2021: $824,6912021Assets 2022: $841,255Liabilities 2022: $18,197Net Assets 2022: $823,0582022Assets 2023: $728,176Liabilities 2023: $25,827Net Assets 2023: $702,3492023Assets 2024: $712,281Liabilities 2024: $18,709Net Assets 2024: $693,5722024

Highlighted filing

2015

Assets$800,993
Liabilities$50,812
Net Assets$750,181

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $380,214Expenses 2011: $349,189Net Income 2011: $31,0252011Revenue 2012: $391,712Expenses 2012: $338,216Net Income 2012: $53,4962012Revenue 2013: $446,605Expenses 2013: $534,144Net Income 2013: -$87,5392013Revenue 2014: $371,577Expenses 2014: $362,705Net Income 2014: $8,8722014Revenue 2015: $334,585Expenses 2015: $370,196Net Income 2015: -$35,6112015Revenue 2016: $411,759Expenses 2016: $363,270Net Income 2016: $48,4892016Revenue 2018: $330,030Expenses 2018: $320,957Net Income 2018: $9,0732018Revenue 2019: $422,022Expenses 2019: $412,334Net Income 2019: $9,6882019Revenue 2020: $416,204Expenses 2020: $402,622Net Income 2020: $13,5822020Revenue 2021: $473,051Expenses 2021: $401,202Net Income 2021: $71,8492021Revenue 2022: $488,976Expenses 2022: $490,609Net Income 2022: -$1,6332022Revenue 2023: $412,106Expenses 2023: $532,815Net Income 2023: -$120,7092023Revenue 2024: $512,080Expenses 2024: $520,857Net Income 2024: -$8,7772024

Highlighted filing

2015

Revenue$334,585
Expenses$370,196
Net Income-$35,611
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 19, 2017
Return Version
2015v3.0
Gross Receipts
$353,985
Mission and Program Overview

Mission

Cooperstown bible camp exists to

Cooperstown bible camp exists to glorify god as an arm of the local church in developing christ followers through teaching god's word in disciple-making relationships within a haven of god's creation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$724,021$787,800▲ $63,779
Cap Stk Tr Prin Current Funds$785,792$750,181▼ $35,611
Cash and Non-Interest-Bearing Accounts-$12,732-
Accounts Receivable-$388-
Savings and Temporary Cash Investments$100,988$73▼ $100,915
Total Assets$825,009$800,993▼ $24,016
Liabilities
Unsecured Notes Loans Payable$31,000$31,000→ $0
Accounts Payable and Accrued Expenses$8,217$19,812▲ $11,595
Total Liabilities$39,217$50,812▲ $11,595
Net Assets / Fund Balance
Total Net Assets Fund Balance$785,792$750,181▼ $35,611
Total Liabilities and Net Assets / Fund Balance$825,009$800,993▼ $24,016

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$589,960$1,300,897$1,890,857
Land$197,840-$197,840
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David SpearsExecutive DirectorFT$32,423$32,423

Board Members and Trustees

NameTitle
Ryan AndersonChairman
Bill CrosbyVice Chairman
Don KempDirector
Doug JohnsonDirector
Jason WoodDirector
Laurie KruegerDirector
Lucia NelsonDirector
Rich KlaskiDirector
Tim BryanttDirector
Tom JohnsonDirector
Steve DunkelSecretary
Melissa PetryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$172,542
Program Service Revenue
$148,195
Investment Income
$2
Other Revenue
$13,846
All Other Contributions
$172,542
Change in Net Assets
$-35,611
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,644
Salaries, Compensation, and Employee Benefits$166,552
Total Fundraising Expense$32,899
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$78,986$15,797$10,531$105,314
Occupancy$51,207$6,024$3,012$60,243
Current Officers, Directors, Trustees, and Key Employees$24,318$4,863$3,242$32,423
Depreciation Depletion$23,178$0$0$23,178
Other Employee Benefits$15,750$3,149$2,100$20,999
Insurance$19,420$1,105$0$20,525
Office Expenses$14,842$4,948$0$19,790
Other Expenses$9,353$1,810$905$12,068
Payroll Taxes$5,863$1,172$781$7,816
Travel$0$0$6,894$6,894
Advertising$0$0$5,434$5,434
Information Technology$3,766$0$0$3,766
Conferences and Meetings$2,188$0$0$2,188
Total Functional Expenses$298,429$38,868$32,899$370,196
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,999
Fundraising Direct Expenses$2,766
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Filing and Contact Details

Filer

Filer Name
The Cooperstown Bible Camp Association of the Evangelical Free Church of Am
EIN
45-0306449
Phone
7017972174
Address
11776 3RD STREET SE, COOPERSTOWN, ND 58425

Signing Officer

Name
Dave Moquist
Title
Treasurer
Phone
7017972174
Signed
2017-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Moquist
Formed
1955
Legal Domicile
Nd
Voting Board Members
12
Independent Board Members
12
Employees
26
Volunteers
80

Preparer

Firm
Overmoe & Nelson Ltd
Address
200 1ST AVE N STE 30, GRAND FORKS, ND 58203
Preparer
Lowell B Nelson
Phone
7017460437
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

All members are of the same class which elect the members of the organization's governing board

Pt VI, Line 7A

To elect or appoint one or more members of the governing body. All members are of the same class which elect the members of the organization's governing body when an opening on the board is to be filled.. Member organzaitons as lsited in schedule o recruit and select new members of organization's board.

Pt VI, Line 11B

A copy of the form 990 is made available to the board.

Pt VI, Line 19

The cooperstown bible camp association of the evangelical free church of america makes its governing documents available to the public upon request.

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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/OtherRevenueTotalAmt01310
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt015797
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt078986
IRS990/OtherSalariesAndWagesGrp/TotalAmt0105314
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0781
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01172
IRS990/PayrollTaxesGrp/ProgramServicesAmt05863
IRS990/PayrollTaxesGrp/TotalAmt07816
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAVE MOQUIST
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd2721210
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IRS990/ProgramServiceRevenueGrp/BusinessCd4721210
IRS990/ProgramServiceRevenueGrp/Desc0SUMMER CAMP REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc1GUEST GROUP REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc2CAMP RETREATS
IRS990/ProgramServiceRevenueGrp/Desc3FAMILY CAMP REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc4ADVENTURE PROGRAM
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt136524
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt222325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33057
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41603
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0200106
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0206391
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IRS990/PYRevenuesLessExpensesAmt08872
IRS990/PYSalariesCompEmpBnftPaidAmt0156314
IRS990/PYTotalExpensesAmt0362705
IRS990/PYTotalRevenueAmt0371577
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-35611
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0334781
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0100988
IRS990/SavingsAndTempCashInvstGrp/EOYAmt073
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt013110
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt013110
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0172542
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0200106
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0276902
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0260133
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0212749
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01122432
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0183
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01730
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03621
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04894
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt010430
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0186881
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0144236
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0164632
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0867205
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01730
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03621
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04894
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt010430
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IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.86770
IRS990ScheduleA/PublicSupportPY509Pct00.83920
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IRS990ScheduleA/PublicSupportTotal509Amt01735381
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt059184
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt026161
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0254256
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt095245
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt060556
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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt026161
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0377381
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt0197840
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0197840
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0589960
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01300897
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01890857
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0787800
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS ARE OF THE SAME CLASS WHICH ELECT THE MEMBERS OF THE ORGANIZATION'S GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY. ALL MEMBERS ARE OF THE SAME CLASS WHICH ELECT THE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY WHEN AN OPENING ON THE BOARD IS TO BE FILLED.. MEMBER ORGANZAITONS AS LSITED IN SCHEDULE O RECRUIT AND SELECT NEW MEMBERS OF ORGANIZATION'S BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COOPERSTOWN BIBLE CAMP ASSOCIATION OF THE EVANGELICAL FREE CHURCH OF AMERICA MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false

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