Civic Intelligence

Camp Kum-Ba-Yah Inc.

990 • Fiscal year 2020 • EIN 54-1218073

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 10, 2021

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

36th percentile

0.03x

Higher debt load relative to assets than 36% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

40th percentile

0.08x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

91st percentile

53%

Higher net margin than 91% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

81st percentile

36%

Faster asset growth than 81% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

21st percentile

-22%

Faster revenue growth than 21% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,147,213

Up $304,663 (+36%) from 2019

Net Assets

Up

$1,107,268

Up $269,874 (+32%) from 2019

Liabilities

Up

$39,945

Up $34,789 (+675%) from 2019

Revenue

Down

$490,825

Down $142,495 (-22%) from 2019

Expenses

Down

$229,281

Down $126,845 (-36%) from 2019

Net Income

Down

$261,544

Down $15,650 (-5.6%) from 2019

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

2020

Assets$1,147,213
Liabilities$39,945
Net Assets$1,107,268

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

2020

Revenue$490,825
Expenses$229,281
Net Income$261,544
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 10, 2021
Return Version
2020v4.0
Gross Receipts
$490,825
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$562,980$651,875▲ $88,895
Pledges and Grants Receivable$88,041$294,537▲ $206,496
Investments Other Securities$121,507$114,348▼ $7,159
Land, Buildings, and Equipment, Net$32,830$52,079▲ $19,249
Cash and Non-Interest-Bearing Accounts$15,173$13,992▼ $1,181
Prepaid Expenses and Deferred Charges$6,418$6,418→ $0
Accounts Receivable$875--
Total Assets$842,550$1,147,213▲ $304,663
Other Assets Total$14,726$13,964▼ $762
Liabilities
Unsecured Notes Loans Payable-$39,100-
Other Liabilities$3,173$596▼ $2,577
Accounts Payable and Accrued Expenses$1,983$249▼ $1,734
Total Liabilities$5,156$39,945▲ $34,789
Net Assets / Fund Balance
Net Assets With Donor Restrictions$562,980$946,412▲ $383,432
Net Assets Without Donor Restrictions$274,414$160,856▼ $113,558
Total Net Assets Fund Balance$837,394$1,107,268▲ $269,874
Total Liabilities and Net Assets / Fund Balance$842,550$1,147,213▲ $304,663

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$51,564$57,752$109,316
Equipment$515$20,908$21,423
Other Securities$114,348--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$460,850
Program Service Revenue
$18,461
Investment Income
$8,759
Other Revenue
$2,755
All Other Contributions
$455,850
Change in Net Assets
$261,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,130
Salaries, Compensation, and Employee Benefits$83,151
Total Fundraising Expense$22,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$60,969$3,150$11,750$75,869
Occupancy$29,252$3,442$1,721$34,415
Office Expenses$5,348$2,609$4,108$12,065
Insurance$9,566$1,125$563$11,254
Payroll Taxes$5,281$352$1,649$7,282
Depreciation Depletion$4,275$503$251$5,029
Other Expenses$8,246$4,419$485$4,419
Advertising$3,835-$17$3,852
Fees for Services Accounting-$3,000-$3,000
Fees for Services Legal-$625-$625
All Other Expenses$458$54$27$539
Total Functional Expenses$181,414$24,947$22,920$229,281
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$596
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
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

Copy provided to the board treasurer and the executive director for review.

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
L Vincent Sawyer Jr
Title
Treasurer
Phone
4343841755
Signed
2021-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Wills
Formed
1982
Legal Domicile
Va
Voting Board Members
14
Independent Board Members
14
Employees
8
Volunteers
25

Preparer

Firm
Brockman Drinkard & Pennington Pc
Address
104 ARCHWAY COURT, LYNCHBURG, VA 24502
Preparer
Timothy a Blanks
Phone
4348468458
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IRS990/OtherExpensesGrp/TotalAmt34419
IRS990/OtherLiabilitiesGrp/BOYAmt03173
IRS990/OtherLiabilitiesGrp/EOYAmt0596
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02755
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02755
IRS990/OtherRevenueTotalAmt02755
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011750
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03150
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt060969
IRS990/OtherSalariesAndWagesGrp/TotalAmt075869
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01649
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0352
IRS990/PayrollTaxesGrp/ProgramServicesAmt05281
IRS990/PayrollTaxesGrp/TotalAmt07282
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt088041
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0294537
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06418
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06418
IRS990/PrincipalOfficerNm0JENNIFER WILLS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018461
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018461
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0462308
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt09368
IRS990/PYOtherExpensesAmt0153090
IRS990/PYProgramServiceRevenueAmt0161644
IRS990/PYRevenuesLessExpensesAmt0277194
IRS990/PYSalariesCompEmpBnftPaidAmt0203036
IRS990/PYTotalExpensesAmt0356126
IRS990/PYTotalRevenueAmt0633320
IRS990/ReconcilationRevenueExpnssAmt0261544
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt018461
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0562980
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0651875
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0460850
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0462308
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0424596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt082094
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0113999
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01543847
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03362
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09368
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04962
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012927
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022303
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt052922
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0489024
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96690
IRS990ScheduleA/PublicSupportPY170Pct00.94470
IRS990ScheduleA/PublicSupportTotal170Amt01543847
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0460850
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0462308
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0424596
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt082094
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0113999
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01543847
IRS990ScheduleA/TotalSupportAmt01596769
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/BookValueAmt051564
IRS990ScheduleD/BuildingsGrp/DepreciationAmt057752
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0109316
IRS990ScheduleD/EquipmentGrp/BookValueAmt0515
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020908
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021423
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0596
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0114348
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt052079
IRS990ScheduleD/TotalBookValueSecuritiesAmt0114348
IRS990ScheduleD/TotalLiabilityAmt0596
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY PROVIDED TO THE BOARD TREASURER AND THE EXECUTIVE DIRECTOR FOR REVIEW.
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0842550
IRS990/TotalAssetsEOYAmt01147213
IRS990/TotalAssetsGrp/BOYAmt0842550
IRS990/TotalAssetsGrp/EOYAmt01147213
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0460850
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022920
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024947
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0181414
IRS990/TotalFunctionalExpensesGrp/TotalAmt0229281
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05156
IRS990/TotalLiabilitiesEOYAmt039945
IRS990/TotalLiabilitiesGrp/BOYAmt05156
IRS990/TotalLiabilitiesGrp/EOYAmt039945
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0837394
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01107268
IRS990/TotalProgramServiceExpensesAmt0181414
IRS990/TotalProgramServiceRevenueAmt018461
IRS990/TotalRevenueGrp/ExclusionAmt03362
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026613
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0490825
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0842550

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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
2020Detailed filing. Detailed filing data is available for this year.$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