Civic Intelligence

Camp Kum-Ba-Yah Inc.

990 • Fiscal year 2022 • EIN 54-1218073

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

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

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

93rd percentile

63%

Higher net margin than 93% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

73rd percentile

16%

Faster asset growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

91st percentile

101%

Faster revenue growth than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,868,027

Up $259,353 (+16%) from 2021

Net Assets

Up

$1,862,738

Up $578,793 (+45%) from 2021

Liabilities

Down

$5,289

Down $319,440 (-98%) from 2021

Revenue

Up

$914,813

Up $458,930 (+101%) from 2021

Expenses

Up

$336,176

Up $44,116 (+15%) from 2021

Net Income

Up

$578,637

Up $414,814 (+253%) from 2021

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

2022

Assets$1,868,027
Liabilities$5,289
Net Assets$1,862,738

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

2022

Revenue$914,813
Expenses$336,176
Net Income$578,637
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$914,813
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
Land, Buildings, and Equipment, Net$1,072,083$1,171,720▲ $99,637
Cash and Non-Interest-Bearing Accounts$149,448$536,733▲ $387,285
Investments Other Securities$144,126$129,376▼ $14,750
Pledges and Grants Receivable$233,091$24,705▼ $208,386
Prepaid Expenses and Deferred Charges$3,736--
Accounts Receivable$2,672$2,708▲ $36
Total Assets$1,608,674$1,868,027▲ $259,353
Other Assets Total$3,518$2,785▼ $733
Liabilities
Unsecured Notes Loans Payable$320,126--
Accounts Payable and Accrued Expenses$2,175$2,754▲ $579
Other Liabilities$2,428$2,535▲ $107
Total Liabilities$324,729$5,289▼ $319,440
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$919,264$1,336,775▲ $417,511
Net Assets With Donor Restrictions$364,681$525,963▲ $161,282
Total Net Assets Fund Balance$1,283,945$1,862,738▲ $578,793
Total Liabilities and Net Assets / Fund Balance$1,608,674$1,868,027▲ $259,353

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,022,349-$1,022,349
Buildings$142,666$66,882$209,548
Equipment$6,705$21,862$28,567
Other Securities$129,376--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Phebe WescottBoard Chair
Bill BodineVice Chair
Amanda McgovernDirector
Cece PotekhenDirector
David PeraultDirector
Drake WattsDirector
Emily CrowderDirector
Jennifer WillsDirector
Kerry SilvaDirector
Niro RasaganayamDirector
Patrick HaleyDirector
Suzanna DaviesDirector
Tony DavisDirector
William HarrisDirector
Melissa BusseSecretary
L Vincent Sawyer JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$337,461
Program Service Revenue
$152,782
Investment Income
$424,570
Other Revenue
$0
All Other Contributions
$298,276
Change in Net Assets
$578,637
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$183,962
Other Expenses$152,214
Total Fundraising Expense$6,322
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,481$8,250$2,750$170,481
Insurance$23,374$2,750$1,375$27,499
Payroll Taxes$13,481--$13,481
Advertising$9,569--$9,569
Office Expenses$7,887$869$435$9,191
Fees for Services Accounting-$8,100-$8,100
Other Expenses$4,977$586$293$5,856
Depreciation Depletion$4,718$555$278$5,551
All Other Expenses$4,160--$4,160
Fees for Services Legal-$200-$200
Total Functional Expenses$306,162$23,692$6,322$336,176
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$2,535
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
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phebe Wescott
Formed
1982
Legal Domicile
Va
Voting Board Members
16
Independent Board Members
16
Employees
44

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

PRIOR ADJUSTMENTS 156

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IRS990/OtherExpensesGrp/ProgramServicesAmt27123
IRS990/OtherExpensesGrp/ProgramServicesAmt34977
IRS990/OtherExpensesGrp/TotalAmt058266
IRS990/OtherExpensesGrp/TotalAmt115442
IRS990/OtherExpensesGrp/TotalAmt28380
IRS990/OtherExpensesGrp/TotalAmt35856
IRS990/OtherLiabilitiesGrp/BOYAmt02428
IRS990/OtherLiabilitiesGrp/EOYAmt02535
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02750
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08250
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0159481
IRS990/OtherSalariesAndWagesGrp/TotalAmt0170481
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt013481
IRS990/PayrollTaxesGrp/TotalAmt013481
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0233091
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt024705
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03736
IRS990/PrincipalOfficerNm0PHEBE WESCOTT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0152782
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0152782
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0291186
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt030505
IRS990/PYOtherExpensesAmt0139204
IRS990/PYOtherRevenueAmt01901
IRS990/PYProgramServiceRevenueAmt0132291
IRS990/PYRevenuesLessExpensesAmt0163823
IRS990/PYSalariesCompEmpBnftPaidAmt0152856
IRS990/PYTotalExpensesAmt0292060
IRS990/PYTotalRevenueAmt0455883
IRS990/ReconcilationRevenueExpnssAmt0578637
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0152782
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0337461
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0291186
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0460850
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0462308
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0424596
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01976401
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0-14951
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt030505
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03362
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09368
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04962
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt033246
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0619579
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98350
IRS990ScheduleA/PublicSupportPY170Pct00.96570
IRS990ScheduleA/PublicSupportTotal170Amt01976401
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0337461
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0291186
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0460850
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0462308
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0424596
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01976401
IRS990ScheduleA/TotalSupportAmt02009647
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/BookValueAmt0142666
IRS990ScheduleD/BuildingsGrp/DepreciationAmt066882
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0209548
IRS990ScheduleD/EquipmentGrp/BookValueAmt06705
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021862
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028567
IRS990ScheduleD/LandGrp/BookValueAmt01022349
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01022349
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02535
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0129376
IRS990ScheduleD/OtherSecuritiesGrp/Desc0MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01171720
IRS990ScheduleD/TotalBookValueSecuritiesAmt0129376
IRS990ScheduleD/TotalLiabilityAmt02535
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/ExplanationTxt3PRIOR ADJUSTMENTS 156
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/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01608674
IRS990/TotalAssetsEOYAmt01868027
IRS990/TotalAssetsGrp/BOYAmt01608674
IRS990/TotalAssetsGrp/EOYAmt01868027
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0337461
IRS990/TotalEmployeeCnt044
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06322
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023692
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0306162
IRS990/TotalFunctionalExpensesGrp/TotalAmt0336176
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0324729
IRS990/TotalLiabilitiesEOYAmt05289
IRS990/TotalLiabilitiesGrp/BOYAmt0324729
IRS990/TotalLiabilitiesGrp/EOYAmt05289
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01283945
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01862738
IRS990/TotalProgramServiceExpensesAmt0306162
IRS990/TotalProgramServiceRevenueAmt0152782
IRS990/TotalRevenueGrp/ExclusionAmt0-14951
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0592303
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0914813
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01608674
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01868027
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0320126
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04820 LOCKSVIEW ROAD
IRS990/USAddress/CityNm0LYNCHBURG

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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
2022Detailed filing. Detailed filing data is available for this year.$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