Civic Intelligence

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

990 • Fiscal year 2019 • EIN 45-0306449

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 26, 2020

11776 3rd St SECooperstown, ND 58425

(701) 797-2174

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.02x

Higher debt load relative to assets than 52% of similar nonprofits.

2019 filings • NTEE X • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

60th percentile

0.04x

Higher debt load relative to revenue than 60% of similar nonprofits.

2019 filings • NTEE X • $500k-$1M nonprofits • Source year 2019

Net Margin

43rd percentile

2.3%

Higher net margin than 43% of similar nonprofits.

2019 filings • NTEE X • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • NTEE X • $500k-$1M nonprofits • Source year 2019

Asset Growth

20th percentile

-8.0%

Faster asset growth than 20% of similar nonprofits.

2019 filings • NTEE X • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

73rd percentile

28%

Faster revenue growth than 73% of similar nonprofits.

2019 filings • NTEE X • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$756,228

Down $65,926 (-8.0%) from 2018

Net Assets

Down

$739,260

Down $74,848 (-9.2%) from 2018

Liabilities

Up

$16,968

Up $8,922 (+111%) from 2018

Revenue

Up

$422,022

Up $91,992 (+28%) from 2018

Expenses

Up

$412,334

Up $91,377 (+28%) from 2018

Net Income

Up

$9,688

Up $615 (+6.8%) from 2018

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

2019

Assets$756,228
Liabilities$16,968
Net Assets$739,260

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

2019

Revenue$422,022
Expenses$412,334
Net Income$9,688
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 26, 2020
Return Version
2019v5.0
Gross Receipts
$433,408
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$814,108$739,260▼ $74,848
Land, Buildings, and Equipment, Net$778,243$672,073▼ $106,170
Cash and Non-Interest-Bearing Accounts$36,377$36,093▼ $284
Savings and Temporary Cash Investments$2,876$35,148▲ $32,272
Accounts Receivable$3,680$12,914▲ $9,234
Total Assets$822,154$756,228▼ $65,926
Other Assets Total$978--
Liabilities
Mortgage Notes Payable Secured by Investment Property-$10,731-
Accounts Payable and Accrued Expenses$8,046$6,237▼ $1,809
Total Liabilities$8,046$16,968▲ $8,922
Net Assets / Fund Balance
Total Net Assets Fund Balance$814,108$739,260▼ $74,848
Total Liabilities and Net Assets / Fund Balance$822,154$756,228▼ $65,926

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$474,233$1,485,968$1,960,201
Land$197,840-$197,840
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lucia NelsonPresident
Jim MillerDirector
Kristina KlaskiDirector
Monty MertzDirector
Neal JohnsonDirector
Ryan AndersonDirector
Joseph HogbergSecretary
Dave MoquistTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$246,483
Program Service Revenue
$162,425
Investment Income
$2,281
Other Revenue
$10,833
All Other Contributions
$188,298
Change in Net Assets
$9,688
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$229,681
Salaries, Compensation, and Employee Benefits$182,653
Total Fundraising Expense$23,201
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$77,158$15,432$10,287$102,877
Occupancy$59,085$11,817$7,878$78,780
Other Salaries and Wages$54,226$9,569-$63,795
Depreciation Depletion$40,834--$40,834
Insurance$14,876$1,728-$16,604
Office Expenses$9,861$1,972$1,315$13,148
Payroll Taxes$9,580$1,916$1,277$12,773
Other Expenses$10,205$3,184$2,123$10,205
All Other Expenses$6,433--$6,433
Conferences and Meetings-$5,224-$5,224
Information Technology$4,298--$4,298
Other Employee Benefits$2,406$481$321$3,208
Interest-$290-$290
Total Functional Expenses$337,520$51,613$23,201$412,334
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$58,185---
Total Events$58,185---
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
Backup withholding compliance
No
Business relationship with 35% controlled entity
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, Page 6, Part VI, Line 6

YES

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Cooperstown Bible Camp
EIN
45-0306449
Phone
7017972174
Address
11776 3RD ST SE, COOPERSTOWN, ND 58425

Signing Officer

Name
Lucia Nelson
Title
President
Phone
7017972174
Signed
2020-06-26

Organization Details

Principal Officer
Lucia Nelson
Formed
1955
Legal Domicile
Nd
Voting Board Members
12
Independent Board Members
12
Employees
27

Preparer

Firm
Phil Condit Pc
Address
2701 9TH AVE SO STE I, FARGO, ND 58103
Preparer
Phil Condit CPA
Phone
7012376364
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0197840
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01485968
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01960201
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0672073
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING EVE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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