Civic Intelligence

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

990 • Fiscal year 2016 • EIN 45-0306449

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 21, 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

50th percentile

0.01x

Higher debt load relative to assets than 50% of similar nonprofits.

2016 filings • NTEE X • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.03x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • NTEE X • $500k-$1M nonprofits • Source year 2016

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

2016 filings • NTEE X • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$21,733

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2016 filings • NTEE X • $500k-$1M nonprofits • Source year 2016

Asset Growth

50th percentile

1.1%

Faster asset growth than 50% of similar nonprofits.

2016 filings • NTEE X • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

77th percentile

23%

Faster revenue growth than 77% of similar nonprofits.

2016 filings • NTEE X • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$809,570

Up $8,577 (+1.1%) from 2015

Net Assets

Up

$798,670

Up $48,489 (+6.5%) from 2015

Liabilities

Down

$10,900

Down $39,912 (-79%) from 2015

Revenue

Up

$411,759

Up $77,174 (+23%) from 2015

Expenses

Down

$363,270

Down $6,926 (-1.9%) from 2015

Net Income

Up

$48,489

Up $84,100 (+236%) from 2015

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

2016

Assets$809,570
Liabilities$10,900
Net Assets$798,670

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

2016

Revenue$411,759
Expenses$363,270
Net Income$48,489
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 21, 2017
Return Version
2016v3.0
Gross Receipts
$424,886
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
Cap Stk Tr Prin Current Funds$750,181$798,670▲ $48,489
Land, Buildings, and Equipment, Net$787,800$769,633▼ $18,167
Savings and Temporary Cash Investments$73$24,434▲ $24,361
Cash and Non-Interest-Bearing Accounts$12,732$12,675▼ $57
Accounts Receivable$388$2,828▲ $2,440
Total Assets$800,993$809,570▲ $8,577
Liabilities
Accounts Payable and Accrued Expenses$19,812$7,602▼ $12,210
Unsecured Notes Loans Payable$31,000$3,298▼ $27,702
Total Liabilities$50,812$10,900▼ $39,912
Net Assets / Fund Balance
Total Net Assets Fund Balance$750,181$798,670▲ $48,489
Total Liabilities and Net Assets / Fund Balance$800,993$809,570▲ $8,577

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$571,793$1,324,439$1,896,232
Land$197,840-$197,840
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Christopher CoombsExecutive DirectorFT$21,733$21,733
David SpearsFormer Executive DirectorFT$12,563$12,563

Board Members and Trustees

NameTitle
Steven DunkelChairman
Lucia NelsonVice Chairman
Carol FredricksonDirector
Dave MoquistDirector
Don KempDirector
Doug JohnsonDirector
Laurie KruegerDirector
Rich KlaskiDirector
Tim BryanttDirector
Tom JohnsonDirector
Melissa PetrySecretary
Neal JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$257,628
Program Service Revenue
$135,699
Investment Income
$2
Other Revenue
$18,430
All Other Contributions
$257,628
Change in Net Assets
$48,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$194,778
Salaries, Compensation, and Employee Benefits$156,046
Total Fundraising Expense$29,436
Grants and Similar Amounts Paid$12,446
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,448$15,089$10,060$100,597
Occupancy$54,916$6,461$3,230$64,607
Current Officers, Directors, Trustees, and Key Employees$25,722$5,144$3,430$34,296
Depreciation Depletion$23,542$0$0$23,542
Insurance$15,098$795$0$15,893
Office Expenses$9,555$3,185$0$12,740
Grants to Domestic Individuals$12,446--$12,446
Payroll Taxes$9,131$1,826$1,217$12,174
Other Employee Benefits$6,733$1,348$898$8,979
Other Expenses$6,180$1,196$598$7,974
Advertising$0$0$5,077$5,077
Travel$0$0$4,926$4,926
Conferences and Meetings$2,004$0$0$2,004
Information Technology$1,705$0$0$1,705
Total Functional Expenses$298,790$35,044$29,436$363,270
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,539
Fundraising Direct Expenses$2,942
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
2017-07-21
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
27
Volunteers
80

Preparer

Firm
Overmoe & Nelson Ltd
Address
200 1ST AVE N STE 30, GRAND FORKS, ND 58203
Preparer
Lowell B Nelson CPA
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/OtherEmployeeBenefitsGrp/TotalAmt08979
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IRS990/PayrollTaxesGrp/FundraisingAmt01217
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IRS990ScheduleD/LandGrp/BookValueAmt0197840
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0571793
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01896232
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