Civic Intelligence

Camp Kum-Ba-Yah Inc.

990 • Fiscal year 2018 • EIN 54-1218073

Jan 01, 2018 to Dec 31, 2018 • Filed on May 07, 2019

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

42nd percentile

0.01x

Higher debt load relative to assets than 42% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

40th percentile

0.01x

Higher debt load relative to revenue than 40% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

91st percentile

49%

Higher net margin than 91% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

94th percentile

108%

Faster asset growth than 94% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

94th percentile

124%

Faster revenue growth than 94% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$539,767

Up $279,697 (+108%) from 2017

Net Assets

Up

$532,736

Up $282,095 (+113%) from 2017

Liabilities

Down

$7,031

Down $2,398 (-25%) from 2017

Revenue

Up

$579,303

Up $320,277 (+124%) from 2017

Expenses

Up

$294,655

Up $18,560 (+6.7%) from 2017

Net Income

Up

$284,648

Up $301,717 (+1768%) from 2017

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

2018

Assets$539,767
Liabilities$7,031
Net Assets$532,736

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

2018

Revenue$579,303
Expenses$294,655
Net Income$284,648
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 7, 2019
Return Version
2018v3.1
Gross Receipts
$579,303
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
Savings and Temporary Cash Investments-$304,516-
Investments Other Securities$165,328$105,269▼ $60,059
Pledges and Grants Receivable-$40,000-
Land, Buildings, and Equipment, Net$35,275$37,530▲ $2,255
Cash and Non-Interest-Bearing Accounts$30,302$27,545▼ $2,757
Prepaid Expenses and Deferred Charges$8,088$9,040▲ $952
Accounts Receivable$225$1,270▲ $1,045
Total Assets$260,070$539,767▲ $279,697
Other Assets Total$20,852$14,597▼ $6,255
Liabilities
Accounts Payable and Accrued Expenses$7,294$4,721▼ $2,573
Other Liabilities$2,135$2,310▲ $175
Total Liabilities$9,429$7,031▼ $2,398
Net Assets / Fund Balance
Temporarily Rstr Net Assets$12,080$304,516▲ $292,436
Unrestricted Net Assets$223,964$213,623▼ $10,341
Permanently Rstr Net Assets$14,597$14,597→ $0
Total Net Assets Fund Balance$250,641$532,736▲ $282,095
Total Liabilities and Net Assets / Fund Balance$260,070$539,767▲ $279,697

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$36,020$49,018$85,038
Equipment$1,510$41,979$43,489
Other Securities$105,269--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$424,596
Program Service Revenue
$149,126
Investment Income
$4,962
Other Revenue
$619
All Other Contributions
$424,596
Change in Net Assets
$284,648
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$176,823
Other Expenses$117,832
Total Fundraising Expense$13,769
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$138,000$16,235$8,118$162,353
Occupancy$18,912$2,225$1,113$22,250
Insurance$14,249$1,676$838$16,763
Payroll Taxes$12,299$1,447$724$14,470
Office Expenses$11,405$1,342$671$13,418
All Other Expenses$8,208$745$372$9,325
Other Expenses$6,640$781$391$7,812
Advertising$4,581$539$269$5,389
Depreciation Depletion$3,999--$3,999
Fees for Services Accounting-$2,250-$2,250
Fees for Services Legal-$125-$125
Total Functional Expenses$250,975$29,911$13,769$294,655
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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$2,310
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

Filer Name
Camp Kum-ba-yah Inc
EIN
54-1218073
Phone
4343841755
Address
4415 BOONSBORO ROAD, LYNCHBURG, VA 24503

Signing Officer

Name
Vince Sawyer Jr
Title
Treasurer
Phone
4343841755
Signed
2019-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Crowder
Formed
1982
Legal Domicile
Va
Voting Board Members
15
Independent Board Members
15
Employees
30

Preparer

Firm
Brockman Drinkard & Pennington Pc
Address
104 ARCHWAY COURT, LYNCHBURG, VA 24502
Preparer
Timothy a Blanks
Phone
4348468458
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -49

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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/PermanentlyRstrNetAssetsGrp/BOYAmt014597
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt014597
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt040000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08088
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09040
IRS990/PrincipalOfficerNm0EMILY CROWDER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0149126
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0149126
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt082094
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt020513
IRS990/PYOtherExpensesAmt0131663
IRS990/PYOtherRevenueAmt02835
IRS990/PYProgramServiceRevenueAmt0153584
IRS990/PYRevenuesLessExpensesAmt0-17069
IRS990/PYSalariesCompEmpBnftPaidAmt0144432
IRS990/PYTotalExpensesAmt0276095
IRS990/PYTotalRevenueAmt0259026
IRS990/ReconcilationRevenueExpnssAmt0284648
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0149126
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0304516
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0424596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt082094
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0113999
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt083981
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt076699
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0781369
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04962
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012927
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt022303
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt018723
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011077
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt069992
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0306164
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91780
IRS990ScheduleA/PublicSupportPY170Pct00.86020
IRS990ScheduleA/PublicSupportTotal170Amt0781369
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0424596
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt082094
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0113999
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt083981
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt076699
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0781369
IRS990ScheduleA/TotalSupportAmt0851361
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt036020
IRS990ScheduleD/BuildingsGrp/DepreciationAmt049018
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt085038
IRS990ScheduleD/EquipmentGrp/BookValueAmt01510
IRS990ScheduleD/EquipmentGrp/DepreciationAmt041979
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043489
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02310
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0105269
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037530
IRS990ScheduleD/TotalBookValueSecuritiesAmt0105269
IRS990ScheduleD/TotalLiabilityAmt02310
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/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -49
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt012080
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0304516
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0260070
IRS990/TotalAssetsEOYAmt0539767
IRS990/TotalAssetsGrp/BOYAmt0260070
IRS990/TotalAssetsGrp/EOYAmt0539767
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0424596
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013769
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029911
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0250975
IRS990/TotalFunctionalExpensesGrp/TotalAmt0294655
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09429
IRS990/TotalLiabilitiesEOYAmt07031
IRS990/TotalLiabilitiesGrp/BOYAmt09429
IRS990/TotalLiabilitiesGrp/EOYAmt07031
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0250641
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0532736
IRS990/TotalProgramServiceExpensesAmt0250975
IRS990/TotalProgramServiceRevenueAmt0149126
IRS990/TotalRevenueGrp/ExclusionAmt04962
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0149745
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0579303
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0260070
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0539767
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0223964
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0213623
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01422 TRENTS FERRY RD
IRS990/USAddress/CityNm0LYNCHBURG
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024503
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.CAMPKUMBAYAH.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z

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
2018Detailed filing. Detailed filing data is available for this year.$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