Civic Intelligence

Fair Play Camp School Inc.

990 • Fiscal year 2015 • EIN 57-0705796

Oct 01, 2014 to Sep 30, 2015 • Filed on Feb 04, 2016

347 Wilderness TrailWestminster, SC 29693

(864) 647-4311

Siviq Scores

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

Liabilities / Assets

39th percentile

0.05x

Higher debt load relative to assets than 39% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

48th percentile

0.10x

Higher debt load relative to revenue than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

74th percentile

14%

Higher net margin than 74% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

40th percentile

$32,987

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

72nd percentile

9.4%

Faster asset growth than 72% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

63rd percentile

9.2%

Faster revenue growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$2,261,114

Up $195,051 (+9.4%) from 2014

Net Assets

Up

$2,158,673

Up $208,056 (+11%) from 2014

Liabilities

Down

$102,441

Down $13,005 (-11%) from 2014

Revenue

Up

$1,057,553

Up $88,679 (+9.2%) from 2014

Expenses

Down

$905,348

Down $28,791 (-3.1%) from 2014

Net Income

Up

$152,205

Up $117,470 (+338%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,052,019Liabilities 2010: $36,928Net Assets 2010: $2,015,0912010Assets 2011: $1,967,217Liabilities 2011: $72,290Net Assets 2011: $1,894,9272011Assets 2012: $1,932,614Liabilities 2012: $46,836Net Assets 2012: $1,885,7782012Assets 2013: $1,977,123Liabilities 2013: $68,262Net Assets 2013: $1,908,8612013Assets 2014: $2,066,063Liabilities 2014: $115,446Net Assets 2014: $1,950,6172014Assets 2015: $2,261,114Liabilities 2015: $102,441Net Assets 2015: $2,158,6732015Assets 2016: $2,329,028Liabilities 2016: $81,861Net Assets 2016: $2,247,1672016Assets 2018: $2,390,547Liabilities 2018: $104,847Net Assets 2018: $2,285,7002018Assets 2019: $2,590,278Liabilities 2019: $50,130Net Assets 2019: $2,540,1482019Assets 2020: $3,001,414Liabilities 2020: $234,069Net Assets 2020: $2,767,3452020Assets 2021: $3,402,360Liabilities 2021: $65,619Net Assets 2021: $3,336,7412021Assets 2022: $3,911,411Liabilities 2022: $88,601Net Assets 2022: $3,822,8102022Assets 2023: $4,298,475Liabilities 2023: $38,275Net Assets 2023: $4,260,2002023

Highlighted filing

2015

Assets$2,261,114
Liabilities$102,441
Net Assets$2,158,673

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Expenses 2010: $834,2102010Expenses 2011: $833,4912011Expenses 2012: $893,5062012Expenses 2013: $959,8412013Revenue 2014: $968,874Expenses 2014: $934,139Net Income 2014: $34,7352014Revenue 2015: $1,057,553Expenses 2015: $905,348Net Income 2015: $152,2052015Revenue 2016: $1,006,707Expenses 2016: $923,182Net Income 2016: $83,5252016Revenue 2018: $1,238,903Expenses 2018: $1,176,102Net Income 2018: $62,8012018Revenue 2019: $1,397,037Expenses 2019: $1,142,589Net Income 2019: $254,4482019Revenue 2020: $1,413,151Expenses 2020: $1,185,954Net Income 2020: $227,1972020Revenue 2021: $1,693,689Expenses 2021: $1,124,293Net Income 2021: $569,3962021Revenue 2022: $1,691,441Expenses 2022: $1,205,372Net Income 2022: $486,0692022Revenue 2023: $1,793,370Expenses 2023: $1,355,980Net Income 2023: $437,3902023

Highlighted filing

2015

Revenue$1,057,553
Expenses$905,348
Net Income$152,205
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Feb 4, 2016
Return Version
2014v6.0
Gross Receipts
$1,317,685
Mission and Program Overview

Mission

Our mission is to share gods love and give boys a new outlook in life. Our goal is to help them recognize and overcome the problems that have prevented positive social development and appropriate relationship building in their families and communities

Our mission is to share gods love and give boys a new outlook in life. Our goal is to help them recognize and overcome the problems that have prevented positive social development and appropriate relationship building in their families and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,631,499$1,737,389▲ $105,890
Cash and Non-Interest-Bearing Accounts$87,304$120,001▲ $32,697
Inventories for Sale or Use$72,465$112,948▲ $40,483
Investments Other Securities$104,177$106,574▲ $2,397
Savings and Temporary Cash Investments$79,213$95,692▲ $16,479
Investments in Publicly Traded Securities$59,456$55,249▼ $4,207
Accounts Receivable$31,949$33,261▲ $1,312
Total Assets$2,066,063$2,261,114▲ $195,051
Liabilities
Accounts Payable and Accrued Expenses$96,446$89,441▼ $7,005
Mortgage Notes Payable Secured by Investment Property$19,000$13,000▼ $6,000
Total Liabilities$115,446$102,441▼ $13,005
Net Assets / Fund Balance
Unrestricted Net Assets$1,854,203$2,058,440▲ $204,237
Permanently Rstr Net Assets$79,214$85,000▲ $5,786
Temporarily Rstr Net Assets$17,200$15,233▼ $1,967
Total Net Assets Fund Balance$1,950,617$2,158,673▲ $208,056
Total Liabilities and Net Assets / Fund Balance$2,066,063$2,261,114▲ $195,051

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,230,643$746,525$1,977,168
Land$464,141-$464,141
Equipment$29,611$256,081$285,692
Other Land Buildings$12,994$52,823$65,817
Other Securities$106,574--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$79,214$14,000▲ $2,479-$95,693
2013$53,339$24,000▲ $1,875-$79,214
2012$44,919$7,000▲ $1,420-$53,339
2011$37,496$6,000▲ $1,423-$44,919
2010$36,122-▲ $1,374-$37,496
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel HochstetlerExecutive DirectorFT$32,212$775$32,987

Board Members and Trustees

NameTitle
Dennis StollChairman
Billy Stoll JrAt Large
Lyle KempAt Large
Mark SmuckerAt Large
Marlin OverholtAt Large
Randy SteinerAt Large
Anthony HochstetlerSecretary
Dallas TroyerVice Chariman
Revenue and Support

Revenue Composition

Contributions and Grants
$304,590
Program Service Revenue
$407,003
Investment Income
$-2,002
Other Revenue
$347,962
All Other Contributions
$247,926
Change in Net Assets
$152,205

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,057,553
Revenue Not Reported on Form 990
$222,813
Total Revenue per Audited Statements
$1,280,366
Total Revenue per Form 990
$1,057,553
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$470,171
Other Expenses$433,137
Total Fundraising Expense$14,543
Grants and Similar Amounts Paid$2,040
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$336,420$45,127-$381,547
Occupancy$74,482$8,914-$83,396
Depreciation Depletion$38,275$1,935-$40,210
Current Officers, Directors, Trustees, and Key Employees$32,736$3,637-$36,373
Office Expenses$6,508$21,663$4,301$32,472
Payroll Taxes$27,924$3,658-$31,582
Travel$23,028$2,953$1,349$27,330
Insurance$10,432$5,038$395$15,865
Other Employee Benefits$10,439$1,979-$12,418
Other Expenses$4,610$915$5,312$10,837
Fees for Services Accounting-$8,775-$8,775
Fees for Services Other$6,649$2,000-$8,649
Pension Plan Contributions$6,613$1,638-$8,251
Information Technology-$4,163$2,503$6,666
Grants to Domestic Orgs$2,040--$2,040
Total Functional Expenses$738,138$152,667$14,543$905,348

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,072,310
Expenses per Audited Statements$905,348
Total Expenses per Form 990$905,348
Expenses Not Reported on Form 990$166,962
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,800
Fundraising Direct Expenses$3,783
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
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Billy stoll, jr. And dennis stoll have a family relationship.

Form 990 governing body review Part VI line 11

Fpcss executive director reviews form 990 for accuracy prior to its filing with the internal revenue service. Form 990 is also distributed to each board member prior to its filing.

Governing documents etc available to public Part VI line 19

Fpcs makes it annual audited financial statements and other governing documents such as its by laws and articles of incorporation available upon request. These documents may also be inspected at fpcss corporate headquarters located in westminster, south carolina.

Filing and Contact Details

Filer

Filer Name
Fair Play Camp School Inc
EIN
57-0705796
Address
347 WILDERNESS TRAIL, WESTMINSTER, SC 29693

Signing Officer

Name
Daniel Hochstetler
Title
Director
Phone
8646474311
Signed
2016-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Hochstetler
Formed
1980
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
8
Employees
46
Volunteers
5

Preparer

Firm
Payne White and Schmutz CPA Pa
Address
114 WEST NORTH FIRST STREET, SENECA, SC 29678
Preparer
Christian J Schmutz CPA
Phone
8648821937
Supplemental Narrative

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

This represents the amount of expenses allocated to fund raising activities.

Other expenses not included on Form 990 (Part XII, line 2D)

This represents the amount of expenses allocated to fund raising activities.

Footnote for uncertain tax position under FIN 48 (Part X)

Fpcs has adopted accounting principles related to accounting for uncertainty in income taxes. Fpcss policy is to record a liability for any tax position taken that is beneficial to fpcs, including any related interest and penalties, when it is more likely than not the position taken by management with respect to a transaction or class of transactions will be overturned by a taxing authority upon examination. Penalties and interest related to underpayment of income taxes are not recorded as income taxes but as penalties and interest expense. Management believes there are no such positions as of year-end and, accordingly, no liability has been accrued. Fiscal years ending on or after september 30, 2012 remain subject to examination by federal and state authorities.

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IRS990/ProgSrvcAccomActy2Grp/Desc0FPCS OCASSIONALLY PROVIDES SUPPORT FOR OTHER 501(C)3 ORGANIZATIONS LOCATED IN THE UNITED STATES. DURING FY 14-15, FPCS PROVIDED SUPPORT TO ANOTHER ORGANIZATION TOTALING $2,040.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME $2,144VEHICLE/TRACTOR USAGE 200---------------------------------TOTAL $2,344
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.30$0.04$4.26$1.79$1.36$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.91$0.09$3.82$1.69$1.21$0.49
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.07$3.34$1.69$1.12$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.00$0.23$2.77$1.41$1.19$0.23
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.59$0.05$2.54$1.40$1.14$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.10$2.29$1.24$1.18$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.33$0.08$2.25$1.01$0.92$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.26$0.10$2.16$1.06$0.91$0.15
2014Summary only. Only limited summary data is available for this year.$2.07$0.12$1.95$0.97$0.93$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.07$1.91$0.96
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.05$1.89$0.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.07$1.89$0.83
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.04$2.02$0.83
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $1M-$5M nonprofits