Civic Intelligence

Camp Neringa Inc.

990 • Fiscal year 2023 • EIN 46-2300248

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

147 Neringa RoadBrattleboro, VT 05301

(978) 582-5592

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

50th percentile

4.0%

Higher net margin than 50% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

48th percentile

3.6%

Faster asset growth than 48% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$2,064,734

Up $71,766 (+3.6%) from 2022

Net Assets

Up

$2,064,196

Up $71,228 (+3.6%) from 2022

Liabilities

Up

$538

Up $538 from 2022

Revenue

Up

$542,175

Up $87,392 (+19%) from 2022

Expenses

Down

$520,637

Down $2,094 (-0.4%) from 2022

Net Income

Up

$21,538

Up $89,486 (+132%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2015: $0Net Assets 2015: $14,3402015Assets 2016: $386,398Liabilities 2016: $337Net Assets 2016: $386,0612016Assets 2017: $484,356Liabilities 2017: $0Net Assets 2017: $484,3562017Assets 2018: $587,639Liabilities 2018: $0Net Assets 2018: $587,6392018Assets 2019: $1,079,288Liabilities 2019: $0Net Assets 2019: $1,079,2882019Assets 2020: $1,640,287Liabilities 2020: $0Net Assets 2020: $1,640,2872020Assets 2021: $1,059,581Liabilities 2021: $0Net Assets 2021: $1,059,5812021Assets 2022: $1,992,968Liabilities 2022: $0Net Assets 2022: $1,992,9682022Assets 2023: $2,064,734Liabilities 2023: $538Net Assets 2023: $2,064,1962023Assets 2024: $2,181,444Liabilities 2024: $22,680Net Assets 2024: $2,158,7642024

Highlighted filing

2023

Assets$2,064,734
Liabilities$538
Net Assets$2,064,196

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $14,3402015Revenue 2016: $425,057Expenses 2016: $348,975Net Income 2016: $76,0822016Revenue 2017: $430,285Expenses 2017: $331,990Net Income 2017: $98,2952017Revenue 2018: $500,510Expenses 2018: $397,227Net Income 2018: $103,2832018Revenue 2019: $1,026,257Expenses 2019: $534,608Net Income 2019: $491,6492019Revenue 2020: $417,765Expenses 2020: $856,766Net Income 2020: -$439,0012020Revenue 2021: $879,158Expenses 2021: $458,925Net Income 2021: $420,2332021Revenue 2022: $454,783Expenses 2022: $522,731Net Income 2022: -$67,9482022Revenue 2023: $542,175Expenses 2023: $520,637Net Income 2023: $21,5382023Revenue 2024: $634,300Expenses 2024: $573,499Net Income 2024: $60,8012024

Highlighted filing

2023

Revenue$542,175
Expenses$520,637
Net Income$21,538
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$558,007
Mission and Program Overview

Mission

Cultural, religious and educational camp

The mission of camp neringa is to provide a nurturing experience rich in lithuanian heritage and catholic faith that encourages the positive character development of campers, counselors, staff, families and all participants.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,077,341$1,117,275▲ $39,934
Investments in Publicly Traded Securities-$616,157-
Savings and Temporary Cash Investments$854,975$260,233▼ $594,742
Cash and Non-Interest-Bearing Accounts$60,652$71,069▲ $10,417
Total Assets$1,992,968$2,064,734▲ $71,766
Liabilities
Accounts Payable and Accrued Expenses-$538-
Total Liabilities$0$538▲ $538
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,992,968$1,839,164▼ $153,804
Net Assets With Donor Restrictions-$225,032-
Total Net Assets Fund Balance$1,992,968$2,064,196▲ $71,228
Total Liabilities and Net Assets / Fund Balance$1,992,968$2,064,734▲ $71,766

Asset Categories

AssetBook ValueDepreciationBasis
Land$700,000-$700,000
Buildings$405,790$23,234$429,024
Equipment$11,485$4,594$16,079

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$555,724$241,382▲ $81,589-$876,389
2022$653,395-▼ $97,671-$555,724
2021-$645,000▲ $8,395-$653,395
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$188,134
Program Service Revenue
$341,919
Investment Income
$20,028
Other Revenue
$-7,906
All Other Contributions
$124,391
Change in Net Assets
$21,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$270,075
Other Expenses$250,562
Total Fundraising Expense$19,313
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$186,209$54,412$14,095$254,716
Occupancy$25,823$7,328$1,745$34,896
All Other Expenses$29,011-$1,982$30,993
Insurance$17,969$1,638-$19,607
Depreciation Depletion$15,713--$15,713
Payroll Taxes$11,366$3,225$768$15,359
Travel$7,376$5,780-$13,156
Other Expenses$11,652--$11,652
Office Expenses$4,557$1,601$723$6,881
Advertising$5,669--$5,669
Fees for Service Investment Mgmnt Fees-$2,605-$2,605
Fees for Services Accounting-$700-$700
Total Functional Expenses$424,035$77,289$19,313$520,637
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,120
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Iskyla Walkatho$26,011-$3,296-
Lithuanian Summ$21,770-$3,487-
Total Events$47,781-$6,783$-6,783
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
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Darius razgaitis vaiva razgaitis president director siblings

Form 990, Page 6, Part VI, Line 4

The bylaws were updated in april 2024 and are included with this filing.

Form 990, Page 6, Part VI, Line 6

ORGANIZED WITH MEMBERS

Form 990, Page 6, Part VI, Line 7A

The members of the organization vote on certain decisions that affect the organization including a vote to elect the directors of the governing board.

Form 990, Page 6, Part VI, Line 7B

The members of the organization vote on certain decisions that affect the organization including: 1) a vote to elect the directors 2) a vote on such issues as may come before the members in conjunction with the annual meeting 3) a vote to approve acquiring, leasing, construction, major capital improvements and renovations to the organization in excess of 15% of the assets of the organization 4) a vote to adopt, amend, or repeal the articles of incorporation or the bylaws of the organziation as per article ix of these bylaws 5) a vote to dissolve the organziation or to merge, consolidate or affiliate with another corporation or organization in accordance with the non-profit status and mission of the organization by a two-thirds (2/3) majority vote

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

A detailed review of the 990 is done with the board president and treasurer prior to filing.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest documents are provided to board members. There are annual reviews and signoff on the conflict of interest forms. There reminders throughout the year regarding the importance of disclosing conflicts of interest. When there is a conflict that affects a board discussion and/or vote, the related board member will recuse themselves from any discussion and vote.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Camp Neringa Inc
EIN
46-2300248
Phone
9785825592
Address
147 NERINGA ROAD, BRATTLEBORO, VT 05301

Signing Officer

Name
Darius Razgaitis
Title
President
Phone
9176486056
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darius Razgaitis
Formed
2015
Legal Domicile
Vt
Voting Board Members
13
Independent Board Members
13
Employees
37
Volunteers
80

Preparer

Firm
Davis & Hodgdon Associates Cpas Plc
Address
33 BLAIR PARK RD STE 201, WILLISTON, VT 05495
Preparer
Bret Hodgdon
Phone
8028781963
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of camp neringa is to provide a nurturing experience rich in lithuanian heritage and catholic faith that encourages the positive character development of campers, counselors, staff, families and all participants.

Form 990, Page 2, Part III, Line 4A

Ccamp neringa provides programming that allows for a nurturing experience rich in lithuanian heritage and catholic faith that encourages the positive character development of campers, counselors, staff, families and all participants. Programming includes 6 weeks of overnight camp for children ranging from 7-16 years old, two weeks of family camps, as well as several cultural events and events, including for adults. The camps and events focus on the following: lithuanian cultural heritage neringa serves those who want to provide a lithuanian cultural immersion experience for their child, family, or themselves. All camp sessions and programs include components of lithuanian culture, (i.e. Language, history, literature, customs, folk dancing, songs, music, art, and cuisine) and are adapted to the level of the participants. Catholic faith another pillar of neringa's mission is to embrace and celebrate god and god's merciful love. The roman catholic faith tradition is the core structure for expressing the faith. Faith is taught not only through daily prayer, but also through activities fostering a faith experience. Christian values are the norm in daily routines and interpersonal relations, e.g. Love your neighbor as yourself. Positive character development activities strive to engage the whole individual - mind, body, and spirit. A positive and cooperative environment is created to enable campers and participants to be their natural selves, share skills, attempt the unknown, learn from mistakes, and appreciate everyone's contributions.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The intention of the funds is to be used to perserve the operations of the organization.

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IRS990/MissionDesc0THE MISSION OF CAMP NERINGA IS TO PROVIDE A NURTURING EXPERIENCE RICH IN LITHUANIAN HERITAGE AND CATHOLIC FAITH THAT ENCOURAGES THE POSITIVE CHARACTER DEVELOPMENT OF CAMPERS, COUNSELORS, STAFF, FAMILIES AND ALL PARTICIPANTS.
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IRS990/ProgramServiceRevenueGrp/Desc0CAMP SESSIONS AND PROGRAMS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTENTION OF THE FUNDS IS TO BE USED TO PERSERVE THE OPERATIONS OF THE ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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