Civic Intelligence

The Summer Camp Fund

990 • Fiscal year 2016 • EIN 56-6002399

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 23, 2017

550 S Caldwell St 10th FloorCharlotte, NC 28202

(704) 358-5844

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

6th percentile

-82%

Higher net margin than 6% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

11th percentile

-41%

Faster asset growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

11th percentile

-46%

Faster revenue growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$296,368

Down $208,366 (-41%) from 2015

Net Assets

Down

$294,718

Down $210,016 (-42%) from 2015

Liabilities

Up

$1,650

Up $1,650 from 2015

Revenue

Down

$257,088

Down $220,426 (-46%) from 2015

Expenses

Up

$467,104

Up $263,785 (+130%) from 2015

Net Income

Down

-$210,016

Down $484,211 (-177%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $51,014Liabilities 2011: $02011Assets 2012: $88,079Liabilities 2012: $02012Assets 2013: $171,912Liabilities 2013: $02013Assets 2015: $504,734Liabilities 2015: $0Net Assets 2015: $504,7342015Assets 2016: $296,368Liabilities 2016: $1,650Net Assets 2016: $294,7182016Assets 2017: $260,088Liabilities 2017: $0Net Assets 2017: $260,0882017Assets 2018: $235,441Liabilities 2018: $0Net Assets 2018: $235,4412018Assets 2019: $115,436Liabilities 2019: $02019Assets 2020: $109,373Net Assets 2020: $109,3732020Assets 2021: $80,593Net Assets 2021: $80,5932021Assets 2022: $83,122Net Assets 2022: $83,1222022Assets 2023: $87,057Liabilities 2023: $0Net Assets 2023: $87,0572023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2016

Assets$296,368
Liabilities$1,650
Net Assets$294,718

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $44,939Expenses 2011: $60,490Net Income 2011: -$15,5512011Revenue 2012: $99,284Expenses 2012: $62,219Net Income 2012: $37,0652012Revenue 2013: $165,964Expenses 2013: $82,131Net Income 2013: $83,8332013Revenue 2015: $477,514Expenses 2015: $203,319Net Income 2015: $274,1952015Revenue 2016: $257,088Expenses 2016: $467,104Net Income 2016: -$210,0162016Revenue 2017: $231,578Expenses 2017: $266,208Net Income 2017: -$34,6302017Revenue 2018: $212,044Expenses 2018: $240,441Net Income 2018: -$28,3972018Revenue 2019: $75,495Expenses 2019: $195,500Net Income 2019: -$120,0052019Revenue 2020: $32,915Expenses 2020: $38,978Net Income 2020: -$6,0632020Revenue 2021: $59,035Expenses 2021: $87,815Net Income 2021: -$28,7802021Revenue 2022: $131,044Expenses 2022: $128,514Net Income 2022: $2,5302022Revenue 2023: $422,512Expenses 2023: $418,577Net Income 2023: $3,9352023Revenue 2024: $367,751Expenses 2024: $454,808Net Income 2024: -$87,0572024

Highlighted filing

2016

Revenue$257,088
Expenses$467,104
Net Income-$210,016
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 23, 2017
Return Version
2016v3.0
Gross Receipts
$257,088
Mission and Program Overview

Mission

To increase the opportunities for low income children to experience the outdoors during the summer months.

To provide scholarships to local needy youth and families and provide the opportunity to attend summer camp

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$504,734$295,368▼ $209,366
Rtn Earn Endowment Incm Other Fnds$504,734$294,718▼ $210,016
Total Assets$504,734$296,368▼ $208,366
Other Assets Total-$1,000-
Liabilities
Accounts Payable and Accrued Expenses-$1,650-
Total Liabilities$0$1,650▲ $1,650
Net Assets / Fund Balance
Total Net Assets Fund Balance$504,734$294,718▼ $210,016
Total Liabilities and Net Assets / Fund Balance$504,734$296,368▼ $208,366
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ann CaulkinsChair
Debbie AbelsCo-Chair
Rick ThamesVice Chair
Jennifer Matt-spragueTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$257,060
Program Service Revenue
$0
Investment Income
$28
Other Revenue
$0
All Other Contributions
$257,060
Change in Net Assets
$-210,016

Audited Revenue Reconciliation

Revenue per Audited Statements
$257,088
Revenue Not Reported on Form 990
$3,750
Total Revenue per Audited Statements
$260,838
Total Revenue per Form 990
$257,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$446,418
Other Expenses$20,686
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$446,418--$446,418
Fees for Services Management$13,880$4,650$0$18,530
Other Expenses$0$612$0$612
Total Functional Expenses$461,764$5,340$0$467,104

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$470,854
Expenses per Audited Statements$467,104
Total Expenses per Form 990$467,104
Expenses Not Reported on Form 990$3,750
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Camp GrierOld Fort, NC501c387 scholarships$45,240
YMCA Camp ThunderbirdClover, SC501c336 scholarships$30,850
Salvation Army Boys & Girls ClubCharlotte, NC501c3150 scholarships$30,000
Boy Scouts of AmericaCharlotte, NC501c3107 scholarships$29,960
Camp Celo IncBurnsville, NC501c312 scholarships$25,400
Girl Scouts Hornets Nest CouncilCharlotte, NC501c350 scholarships$25,000
Victory JunctionRandleman, NC501c310 scholarships$25,000
Lutheridge (Novus Way)Arden, NC501c350 scholarships$22,500
Trusted ParentsCharlotte, NC501c310 scholarships$18,200
Girl Scouts Peaks to PiedmontColfax, NC501c365 scholarships$16,750
Lincoln County Family YMCALincolnton, NC501c340 scholarships$15,700
Autism Society of NCRaleigh, NC501c39 scholarships$15,300
WW Long Leadership CenterClemson, SC501c350 scholarships$13,332
YMCA Stratford RichardsonCharlotte, NC501c330 scholarships$13,230
McDowell Nature CenterCharlotte, NC501c318 scholarships$12,240
Kanuga Conferences IncHendersonville, NC501c334 scholarships$12,000
Camp RockmontBlack Mountain, NC501c310 scholarships$10,000
YMCA SimmonsCharlotte, NC501c370 scholarships$8,880
Green River PreserveCedar Mountain, NC501c33 scholarships$8,550
American Diabetes AssociationCharlotte, NC501c312 scholarships$8,400
Christmount's Camp Lakey GapBlack Mountain, NC501c34 scholarships$7,100
YMCA CannonKannapolisKannapolis, NC501c340 scholarships$6,540
YMCA Camp SeagullSeafarerArapahoe, NC501c32 scholarships$6,087
YMCA Wilkes CountyWilkesboro, NC501c36 scholarships$5,730
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Observer Charities Inc
EIN
56-6002399
Phone
7043585844
Address
550 S Caldwell St 10th Floor, Charlotte, NC 28202

Signing Officer

Name
Jennifer Matts-sprague
Title
Treasurer
Phone
7043585844
Signed
2017-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Matts-sprague
Formed
1946
Legal Domicile
Nc
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
2

Preparer

Firm
Davies Goldstein & Associates CPA's PLLC
Address
PO Box 156, Matthews, NC 28106
Preparer
Jeffrey Goldstein
Phone
7046840555
Supplemental Narrative

Additional Explanations

Pt VI, Line 8A

None

Pt VI, Line 8B

None

Pt VI, Line 11B

The completed Form 990 was emailed to all members of the board of directors prior to the filing of the return, asking each member to review and ask any questions.

Form 990EZ, Part I, Line 16

Bank fees

Form 990EZ, Part I, Line 16

Miscellaneous

Financial Statement Notes

Pt XI, Line 2D

Interest

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IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc8N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc9N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc10N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc11N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc12N/A
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc13N/A
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt09 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1107 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt212 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt387 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt44 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt550 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt650 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt765 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt834 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt950 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1018 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt11150 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1240 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1336 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt142 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1512 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1610 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1710 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1810 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1940 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2070 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2130 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt226 scholarships
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt233 scholarships
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Autism Society of NC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Boy Scouts of America
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Camp Celo Inc
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3Camp Grier
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4Christmount's Camp Lakey Gap
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5WW Long Leadership Center
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6Girl Scouts Hornets Nest Council
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7Girl Scouts Peaks to Piedmont
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt8Kanuga Conferences Inc
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt9Lutheridge (Novus Way)
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt10McDowell Nature Center
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt11Salvation Army Boys & Girls Club
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt12Lincoln County Family YMCA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt13YMCA Camp Thunderbird
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt14YMCA Camp SeagullSeafarer
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt15American Diabetes Association
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt16Camp Rockmont
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt17Trusted Parents
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt18Victory Junction
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt19YMCA CannonKannapolis
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt20YMCA Simmons
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt21YMCA Stratford Richardson
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt22YMCA Wilkes County
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt23Green River Preserve
IRS990ScheduleI/RecipientTable/RecipientEIN0237087887
IRS990ScheduleI/RecipientTable/RecipientEIN1560529957
IRS990ScheduleI/RecipientTable/RecipientEIN2561565327
IRS990ScheduleI/RecipientTable/RecipientEIN3901033788
IRS990ScheduleI/RecipientTable/RecipientEIN4560731505
IRS990ScheduleI/RecipientTable/RecipientEIN5576000254
IRS990ScheduleI/RecipientTable/RecipientEIN6560563842
IRS990ScheduleI/RecipientTable/RecipientEIN7560577629
IRS990ScheduleI/RecipientTable/RecipientEIN8560599223
IRS990ScheduleI/RecipientTable/RecipientEIN9581911780
IRS990ScheduleI/RecipientTable/RecipientEIN10566000319
IRS990ScheduleI/RecipientTable/RecipientEIN11580660607
IRS990ScheduleI/RecipientTable/RecipientEIN12561045299
IRS990ScheduleI/RecipientTable/RecipientEIN13560000775
IRS990ScheduleI/RecipientTable/RecipientEIN14560591307
IRS990ScheduleI/RecipientTable/RecipientEIN15131623888
IRS990ScheduleI/RecipientTable/RecipientEIN16651289093
IRS990ScheduleI/RecipientTable/RecipientEIN17900912186
IRS990ScheduleI/RecipientTable/RecipientEIN18562215292
IRS990ScheduleI/RecipientTable/RecipientEIN19581574620
IRS990ScheduleI/RecipientTable/RecipientEIN20561045299
IRS990ScheduleI/RecipientTable/RecipientEIN21561045299
IRS990ScheduleI/RecipientTable/RecipientEIN22560000775
IRS990ScheduleI/RecipientTable/RecipientEIN23561554526
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0505 Oberline Rd Ste 230
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11410 East 7th St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2775 Hannah Branch Rd
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3985 Camp Grier Road
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt4222 Fern Way
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5300 Brackett Hall
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt67007 Idlewild Road
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt78818 West Market Street
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt8130 Kanuga Chapel Dr
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt928 Spruce Drive
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1015222 York Rd
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11PO Box 31128
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt121402 E Gaston St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt131 Thunderbird Lane
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt142744 Seafarer Rd
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt151300 Baxter St 150
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt16375 Lake Eden Rd
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt17PO Box 480688
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt184500 Adams Way
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt19101 YMCA Drive
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt206824 Democracy Dr
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt211946 West Blvd
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt221801 YMCA Blvd
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt23301 Green River Rd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Raleigh
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Charlotte
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Burnsville
IRS990ScheduleI/RecipientTable/USAddress/CityNm3Old Fort
IRS990ScheduleI/RecipientTable/USAddress/CityNm4Black Mountain
IRS990ScheduleI/RecipientTable/USAddress/CityNm5Clemson
IRS990ScheduleI/RecipientTable/USAddress/CityNm6Charlotte
IRS990ScheduleI/RecipientTable/USAddress/CityNm7Colfax
IRS990ScheduleI/RecipientTable/USAddress/CityNm8Hendersonville
IRS990ScheduleI/RecipientTable/USAddress/CityNm9Arden
IRS990ScheduleI/RecipientTable/USAddress/CityNm10Charlotte
IRS990ScheduleI/RecipientTable/USAddress/CityNm11Charlotte
IRS990ScheduleI/RecipientTable/USAddress/CityNm12Lincolnton
IRS990ScheduleI/RecipientTable/USAddress/CityNm13Clover
IRS990ScheduleI/RecipientTable/USAddress/CityNm14Arapahoe
IRS990ScheduleI/RecipientTable/USAddress/CityNm15Charlotte
IRS990ScheduleI/RecipientTable/USAddress/CityNm16Black Mountain
IRS990ScheduleI/RecipientTable/USAddress/CityNm17Charlotte
IRS990ScheduleI/RecipientTable/USAddress/CityNm18Randleman
IRS990ScheduleI/RecipientTable/USAddress/CityNm19Kannapolis
IRS990ScheduleI/RecipientTable/USAddress/CityNm20Charlotte
IRS990ScheduleI/RecipientTable/USAddress/CityNm21Charlotte
IRS990ScheduleI/RecipientTable/USAddress/CityNm22Wilkesboro
IRS990ScheduleI/RecipientTable/USAddress/CityNm23Cedar Mountain

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