Civic Intelligence

Camp Kum-Ba-Yah Inc.

990 • Fiscal year 2013 • EIN 54-1218073

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 11, 2014

4415 Boonsboro RoadLynchburg, VA 24503

(434) 384-1755

Siviq Scores

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

Liabilities / Assets

67th percentile

0.03x

Higher debt load relative to assets than 67% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

72nd percentile

0.03x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

32nd percentile

-4.3%

Higher net margin than 32% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

69th percentile

15%

Faster asset growth than 69% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

51st percentile

2.2%

Faster revenue growth than 51% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Up

$226,661

Up $30,281 (+15%) from 2012

Net Assets

Up

$220,286

Up $32,006 (+17%) from 2012

Liabilities

Down

$6,375

Down $1,725 (-21%) from 2012

Revenue

$199,393

No earlier filing loaded for comparison.

Expenses

Up

$207,902

Up $8,979 (+4.5%) from 2012

Net Income

-$8,509

No earlier filing loaded for comparison.

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 2010: $221,096Liabilities 2010: $7,902Net Assets 2010: $213,1942010Assets 2011: $205,008Liabilities 2011: $7,389Net Assets 2011: $197,6192011Assets 2012: $196,380Liabilities 2012: $8,100Net Assets 2012: $188,2802012Assets 2013: $226,661Liabilities 2013: $6,375Net Assets 2013: $220,2862013Assets 2014: $235,479Liabilities 2014: $6,951Net Assets 2014: $228,5282014Assets 2015: $233,044Liabilities 2015: $13,095Net Assets 2015: $219,9492015Assets 2016: $264,996Liabilities 2016: $8,704Net Assets 2016: $256,2922016Assets 2017: $260,070Liabilities 2017: $9,429Net Assets 2017: $250,6412017Assets 2018: $539,767Liabilities 2018: $7,031Net Assets 2018: $532,7362018Assets 2019: $842,550Liabilities 2019: $5,156Net Assets 2019: $837,3942019Assets 2020: $1,147,213Liabilities 2020: $39,945Net Assets 2020: $1,107,2682020Assets 2021: $1,608,674Liabilities 2021: $324,729Net Assets 2021: $1,283,9452021Assets 2022: $1,868,027Liabilities 2022: $5,289Net Assets 2022: $1,862,7382022Assets 2024: $2,446,444Liabilities 2024: $47,846Net Assets 2024: $2,398,5982024

Highlighted filing

2013

Assets$226,661
Liabilities$6,375
Net Assets$220,286

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $216,9592010Revenue 2011: $190,964Expenses 2011: $202,996Net Income 2011: -$12,0322011Expenses 2012: $198,9232012Revenue 2013: $199,393Expenses 2013: $207,902Net Income 2013: -$8,5092013Revenue 2014: $210,786Expenses 2014: $206,623Net Income 2014: $4,1632014Revenue 2015: $217,682Expenses 2015: $200,120Net Income 2015: $17,5622015Revenue 2016: $259,948Expenses 2016: $223,764Net Income 2016: $36,1842016Revenue 2017: $259,026Expenses 2017: $276,095Net Income 2017: -$17,0692017Revenue 2018: $579,303Expenses 2018: $294,655Net Income 2018: $284,6482018Revenue 2019: $633,320Expenses 2019: $356,126Net Income 2019: $277,1942019Revenue 2020: $490,825Expenses 2020: $229,281Net Income 2020: $261,5442020Revenue 2021: $455,883Expenses 2021: $292,060Net Income 2021: $163,8232021Revenue 2022: $914,813Expenses 2022: $336,176Net Income 2022: $578,6372022Revenue 2024: $470,997Expenses 2024: $374,259Net Income 2024: $96,7382024

Highlighted filing

2013

Revenue$199,393
Expenses$207,902
Net Income-$8,509
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 11, 2014
Return Version
2013v3.1
Gross Receipts
$209,319
Mission and Program Overview

Mission

Camp kum-ba-yah is a private, non-profit organization dedicated to providing lasting quality outdoor camping experiences to children of the lynchburg community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$150,367$186,768▲ $36,401
Cash and Non-Interest-Bearing Accounts$29,017$14,853▼ $14,164
Land, Buildings, and Equipment, Net$11,097$9,548▼ $1,549
Prepaid Expenses and Deferred Charges$3,398$6,460▲ $3,062
Accounts Receivable$1$1,823▲ $1,822
Total Assets$196,380$226,661▲ $30,281
Other Assets Total$2,500$7,209▲ $4,709
Liabilities
Accounts Payable and Accrued Expenses$7,066$5,349▼ $1,717
Other Liabilities$1,034$1,026▼ $8
Total Liabilities$8,100$6,375▼ $1,725
Net Assets / Fund Balance
Unrestricted Net Assets$177,377$209,317▲ $31,940
Permanently Rstr Net Assets-$7,209-
Temporarily Rstr Net Assets$10,903$3,760▼ $7,143
Total Net Assets Fund Balance$188,280$220,286▲ $32,006
Total Liabilities and Net Assets / Fund Balance$196,380$226,661▲ $30,281

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,346$42,242$43,588
Buildings$4,202$21,624$25,826
Leasehold Improvements$4,000$17,080$21,080
Other Securities$186,768--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Phebe WescottPresident
Ed PollowayDirector
Geroge ZippelDirector
Jesse SeiferthDirector
Margaret N PhillipsDirector
Peggy FergusonDirector
Steve SmithDirector
Vince Sawyer JrDirector
Linda IrwinSecretary
Lauren BeachTreasurer
Tom CarricoVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$75,356
Program Service Revenue
$115,718
Investment Income
$6,679
Other Revenue
$1,640
All Other Contributions
$75,356
Change in Net Assets
$-8,509

Audited Revenue Reconciliation

Revenue per Audited Statements
$199,393
Revenue Not Reported on Form 990
$40,515
Total Revenue per Audited Statements
$239,908
Total Revenue per Form 990
$199,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$128,900
Other Expenses$79,002
Total Fundraising Expense$10,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$101,538$11,946$5,973$119,457
Insurance$10,891$1,281$641$12,813
All Other Expenses$10,400$1,216$606$12,222
Payroll Taxes$8,027$944$472$9,443
Occupancy$5,950$700$350$7,000
Other Expenses$6,196$670$335$6,196
Advertising$4,309$507$253$5,069
Conferences and Meetings$3,677$433$216$4,326
Office Expenses$2,622$309$154$3,085
Fees for Services Accounting$2,550$300$150$3,000
Depreciation Depletion$1,890-$96$1,986
Total Functional Expenses$177,859$19,967$10,076$207,902

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$207,902
Total Expenses per Audited Statements$207,902
Total Expenses per Form 990$207,902
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,024
Fundraising Direct Expenses$1,384
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$1,026
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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

No review was or will be conducted.

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

Job descriptions and compensation levels are prepared by the personnel committee of the board of directors, approved by the board, and employment of the individual who fills that position is presented to and approved by the board.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
54-1218073
Phone
4343841755

Signing Officer

Name
Lauren Beach
Title
Treasurer
Phone
4343841755
Signed
2014-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauren Beach
Formed
1982
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
35

Preparer

Preparer
Timothy a Blanks
Phone
4348468458
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03398
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06460
IRS990/PrincipalOfficerNm0LAUREN BEACH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CAMP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0115718
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0115718
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt075708
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-792
IRS990/PYOtherExpensesAmt079783
IRS990/PYProgramServiceRevenueAmt088875
IRS990/PYRevenuesLessExpensesAmt0-35132
IRS990/PYSalariesCompEmpBnftPaidAmt0119140
IRS990/PYTotalExpensesAmt0198923
IRS990/PYTotalRevenueAmt0163791
IRS990/ReconcilationRevenueExpnssAmt0-8509
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt01,823
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt075356
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt075708
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0104372
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt087915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt078742
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0422093
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt05221
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02853
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02714
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02897
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03704
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt017389
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0118742
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01274
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0549
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01823
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95650
IRS990ScheduleA/PublicSupportPY170Pct00.93930
IRS990ScheduleA/PublicSupportTotal170Amt0422093
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt075356
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt075708
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0104372
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt087915
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt078742
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0422093
IRS990ScheduleA/TotalSupportAmt0441305
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt04202
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021624
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt025826
IRS990ScheduleD/EquipmentGrp/BookValueAmt01346
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042242
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043588
IRS990ScheduleD/ExpensesSubtotalAmt0207902
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04000
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt017080
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt021080
IRS990ScheduleD/NetUnrealizedGainsInvstAmt040515
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01026
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0186768
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt040515
IRS990ScheduleD/RevenueSubtotalAmt0199393
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09548
IRS990ScheduleD/TotalBookValueSecuritiesAmt0186768
IRS990ScheduleD/TotalExpensesPerForm990Amt0207902
IRS990ScheduleD/TotalLiabilityAmt01026
IRS990ScheduleD/TotalRevenuePerForm990Amt0199393
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0239908
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0207902
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOB DESCRIPTIONS AND COMPENSATION LEVELS ARE PREPARED BY THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS, APPROVED BY THE BOARD, AND EMPLOYMENT OF THE INDIVIDUAL WHO FILLS THAT POSITION IS PRESENTED TO AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt010903
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03760
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0196380
IRS990/TotalAssetsEOYAmt0226661
IRS990/TotalAssetsGrp/BOYAmt0196380
IRS990/TotalAssetsGrp/EOYAmt0226661
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt075356
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010076
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019967
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0177859
IRS990/TotalFunctionalExpensesGrp/TotalAmt0207902
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08100
IRS990/TotalLiabilitiesEOYAmt06375
IRS990/TotalLiabilitiesGrp/BOYAmt08100
IRS990/TotalLiabilitiesGrp/EOYAmt06375
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0188280
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0220286
IRS990/TotalProgramServiceExpensesAmt0177859
IRS990/TotalProgramServiceRevenueAmt0115718
IRS990/TotalRevenueGrp/ExclusionAmt05221
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0117176
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0199393
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0196380
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0226661
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.05$2.40$0.47$0.37$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.01$1.86$0.91$0.34$0.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.32$1.28$0.46$0.29$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.04$1.11$0.49$0.23$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.01$0.84$0.63$0.36$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.01$0.53$0.58$0.29$0.28
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.01$0.25$0.26$0.28$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.01$0.26$0.26$0.22$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$0.22$0.20$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.01$0.23$0.21$0.21$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$0.20$0.21$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.01$0.19$0.20
2011Summary only. Only limited summary data is available for this year.$0.21$0.01$0.20$0.19$0.20$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.01$0.21$0.22
Peer Organizations

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