Civic Intelligence

Seacamp Association Inc.

990 • Fiscal year 2015 • EIN 59-1144011

Oct 01, 2014 to Sep 30, 2015 • Filed on Apr 18, 2016

1300 Big Pine AvenueBig Pine Key, FL 33034

(305) 872-2331

Siviq Scores

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

Liabilities / Assets

24th percentile

0.03x

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

24th percentile

0.06x

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

20th percentile

-7.6%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

69th percentile

$166,800

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

16th percentile

-6.5%

Faster asset growth than 16% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

22nd percentile

-8.5%

Faster revenue growth than 22% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Down

$6,099,502

Down $427,370 (-6.5%) from 2014

Net Assets

Down

$5,935,122

Down $313,931 (-5.0%) from 2014

Liabilities

Down

$164,380

Down $113,439 (-41%) from 2014

Revenue

Down

$2,887,357

Down $267,893 (-8.5%) from 2014

Expenses

Up

$3,106,359

Up $167,552 (+5.7%) from 2014

Net Income

Down

-$219,002

Down $435,445 (-201%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $6,185,634Liabilities 2012: $388,126Net Assets 2012: $5,797,5082012Assets 2013: $6,233,773Liabilities 2013: $200,847Net Assets 2013: $6,032,9262013Assets 2014: $6,526,872Liabilities 2014: $277,819Net Assets 2014: $6,249,0532014Assets 2015: $6,099,502Liabilities 2015: $164,380Net Assets 2015: $5,935,1222015Assets 2016: $6,217,929Liabilities 2016: $106,052Net Assets 2016: $6,111,8772016Assets 2017: $5,645,296Liabilities 2017: $105,068Net Assets 2017: $5,540,2282017Assets 2018: $6,347,988Liabilities 2018: $241,580Net Assets 2018: $6,106,4082018Assets 2019: $7,381,995Liabilities 2019: $61,534Net Assets 2019: $7,320,4612019Assets 2020: $5,405,905Liabilities 2020: $938,276Net Assets 2020: $4,467,6292020Assets 2021: $5,408,638Liabilities 2021: $1,398,021Net Assets 2021: $4,010,6172021Assets 2022: $5,463,041Liabilities 2022: $1,322,990Net Assets 2022: $4,140,0512022Assets 2023: $5,640,509Liabilities 2023: $233,598Net Assets 2023: $5,406,9112023Assets 2024: $5,621,053Liabilities 2024: $219,784Net Assets 2024: $5,401,2692024

Highlighted filing

2015

Assets$6,099,502
Liabilities$164,380
Net Assets$5,935,122

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2012: $3,090,9572012Expenses 2013: $2,971,1802013Revenue 2014: $3,155,250Expenses 2014: $2,938,807Net Income 2014: $216,4432014Revenue 2015: $2,887,357Expenses 2015: $3,106,359Net Income 2015: -$219,0022015Revenue 2016: $2,807,707Expenses 2016: $2,638,227Net Income 2016: $169,4802016Revenue 2017: $2,520,818Expenses 2017: $3,099,590Net Income 2017: -$578,7722017Revenue 2018: $3,898,521Expenses 2018: $3,226,426Net Income 2018: $672,0952018Revenue 2019: $3,312,528Expenses 2019: $2,110,449Net Income 2019: $1,202,0792019Revenue 2020: $506,635Expenses 2020: $1,350,167Net Income 2020: -$843,5322020Revenue 2021: $1,196,027Expenses 2021: $1,433,649Net Income 2021: -$237,6222021Revenue 2022: $1,714,971Expenses 2022: $1,480,548Net Income 2022: $234,4232022Revenue 2023: $1,800,937Expenses 2023: $2,154,805Net Income 2023: -$353,8682023Revenue 2024: $2,419,602Expenses 2024: $1,979,423Net Income 2024: $440,1792024

Highlighted filing

2015

Revenue$2,887,357
Expenses$3,106,359
Net Income-$219,002
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Apr 18, 2016
Return Version
2014v6.0
Gross Receipts
$2,942,590
Mission and Program Overview

Mission

Seacamp association, inc. Is dedicated to marine science education. The organization's primary mission is to create awareness of the complex and fragile marine world and to foster critical thinking and informed decision making about man's use of natural resources.

Marine environment education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,718,950$2,707,087▼ $11,863
Investments in Publicly Traded Securities$1,538,084$1,536,967▼ $1,117
Cash and Non-Interest-Bearing Accounts$812,211$551,544▼ $260,667
Prepaid Expenses and Deferred Charges$196,657$215,203▲ $18,546
Inventories for Sale or Use$135,818$132,835▼ $2,983
Investments Other Securities$100,000$46,266▼ $53,734
Loans From Officers Directors$31,139$20,333▼ $10,806
Accounts Receivable$29,005$4,290▼ $24,715
Total Assets$6,526,872$6,099,502▼ $427,370
Other Assets Total$996,147$905,310▼ $90,837
Liabilities
Accounts Payable and Accrued Expenses$53,476$84,903▲ $31,427
Unsecured Notes Loans Payable$36,109$37,644▲ $1,535
Deferred Revenue$157,095$21,500▼ $135,595
Total Liabilities$277,819$164,380▼ $113,439
Net Assets / Fund Balance
Unrestricted Net Assets$6,249,053$5,935,122▼ $313,931
Total Net Assets Fund Balance$6,249,053$5,935,122▼ $313,931
Total Liabilities and Net Assets / Fund Balance$6,526,872$6,099,502▼ $427,370

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,347,037$1,504,229$2,851,266
Equipment$251,772$2,483,937$2,735,709
Land$1,108,278-$1,108,278
Other Assets Org$901,717--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Grace L UpshawDirectorFT$166,800$166,800

Board Members and Trustees

NameTitle
Barrett Johnson EsqVice President
Brian StoneDirector
Clark WeeksDirector
Doug Harris PhdDirector
Guy DunanDirector
Robert BeechDirector
Allan Milledge EsqSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Classic CaterersFood Services5200 BLUE LAGOON DRIVE SUITE 500, Miami, FL 33016$154,255
Revenue and Support

Revenue Composition

Contributions and Grants
$57,094
Program Service Revenue
$2,731,059
Investment Income
$40,305
Other Revenue
$58,899
All Other Contributions
$57,094
Change in Net Assets
$-219,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,566,457
Other Expenses$1,539,902
Total Fundraising Expense$48,778
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$989,548$139,701$34,925$1,164,174
Insurance$338,675$37,631-$376,306
All Other Expenses$200,267$23,000-$223,267
Current Officers, Directors, Trustees, and Key Employees$145,350$20,520$5,130$171,000
Occupancy$156,298$8,226-$164,524
Pension Plan Contributions$127,441$17,992$4,498$149,931
Depreciation Depletion$136,343$7,176-$143,519
Other Expenses$86,970$1,775-$88,745
Payroll Taxes$69,149$9,762$2,441$81,352
Travel$46,106$2,427-$48,533
Office Expenses$32,121$1,784$1,784$35,689
Fees for Services Accounting-$17,000-$17,000
Interest-$1,673-$1,673
Total Functional Expenses$2,765,616$291,965$48,778$3,106,359
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$31,139$20,333▼ $10,806
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
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, Part VI, Section B, Line 11

The 990 is reviewed by the executive director as well as certain members of the board.

Form 990, Part VI, Section B, Line 15

The compensation of key management personnel is determined by utilizing a number of inputs. These inputs include a review of the individuals job performance, a review of independent salary surveys in the not-for-profit sector, a review and submission of the budgeted amount to a budget review committee for approval and a comparison for similar salary positions at other organizations.

Form 990, Part VI, Section C, Line 19

They are made available upon request.

Filing and Contact Details

Filer

Filer Name
Seacamp Association Inc
EIN
59-1144011
Phone
3058722331
Address
1300 BIG PINE AVENUE, BIG PINE KEY, FL 33034

Signing Officer

Name
Grace L Upshaw
Title
Director
Phone
3058722331
Signed
2016-04-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Grace L Upshaw
Formed
1966
Legal Domicile
Fl
Voting Board Members
8
Independent Board Members
7
Employees
119
Volunteers
0

Preparer

Firm
Morrison Brown Argiz & Farra LLC
Address
301 E LAS OLAS BLVD 4TH FLOOR, FORT LAUDERDALE, FL 33301
Preparer
Rick Covert
Phone
9547609000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Impairment of shares fl keys land co. -53,734.

Financial Statement Notes

PART X, LINE 2:

Seacamp is registered with the internal revenue service as a non-profit organization under internal revenue code section 501(c)(3) and, accordingly, is exempt from income taxes, except for any taxes which may arise from unrelated business income. Accordingly, no provision for income taxes has been recorded. Seacamp recognizes and measures tax positions based on their technical merit and assesses the likelihood that the positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. Interest and penalties on tax liabilities, if any, would be recorded in interest expense and other non-interest expense, respectively. The u.s. Federal jurisdiction is the major tax jurisdiction where seacamp files informational tax returns. Seacamp is generally no longer subject to u.s. Federal examinations by tax authorities for years before 2012.

Raw XML AppendixShowing 400 of 497 raw XML fields

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/PartialLiquidationInd00
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IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-219002
IRS990/RelatedEntityInd00
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IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt033025
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt036994
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt043759
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0176407
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02845191
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03117094
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03229407
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03651719
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03914749
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt016758160
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt040305
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt022502
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt032847
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt036994
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt043759
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0176407
IRS990ScheduleA/InvestmentIncomeCYPct00.01030
IRS990ScheduleA/InvestmentIncomePYPct00.01040
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/TotalAmt016967553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02942590
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01504229
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02851266
IRS990ScheduleD/EquipmentGrp/BookValueAmt0251772
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02483937
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01108278
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03593
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1901717
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID PENSION COST
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SEACAMP IS REGISTERED WITH THE INTERNAL REVENUE SERVICE AS A NON-PROFIT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND, ACCORDINGLY, IS EXEMPT FROM INCOME TAXES, EXCEPT FOR ANY TAXES WHICH MAY ARISE FROM UNRELATED BUSINESS INCOME. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED. SEACAMP RECOGNIZES AND MEASURES TAX POSITIONS BASED ON THEIR TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN INTEREST EXPENSE AND OTHER NON-INTEREST EXPENSE, RESPECTIVELY. THE U.S. FEDERAL JURISDICTION IS THE MAJOR TAX JURISDICTION WHERE SEACAMP FILES INFORMATIONAL TAX RETURNS. SEACAMP IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02707087
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0905310
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990ScheduleJ/PaymentsForUseOfResidenceInd0X
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GRACE L UPSHAW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0166800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt120333
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0CAROLINE CHILDS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1IRENE HOOPER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0227489
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1182677

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.62$0.22$5.40$2.42$1.98$0.44
2023Detailed filing. Detailed filing data is available for this year.$5.64$0.23$5.41$1.80$2.15$0.35
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.46$1.32$4.14$1.71$1.48$0.23
2021Detailed filing. Detailed filing data is available for this year.$5.41$1.40$4.01$1.20$1.43$0.24
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.41$0.94$4.47$0.51$1.35$0.84
2019Detailed filing. Detailed filing data is available for this year.$7.38$0.06$7.32$3.31$2.11$1.20
2018Detailed filing. Detailed filing data is available for this year.$6.35$0.24$6.11$3.90$3.23$0.67
2017Detailed filing. Detailed filing data is available for this year.$5.65$0.11$5.54$2.52$3.10$0.58
2016Detailed filing. Detailed filing data is available for this year.$6.22$0.11$6.11$2.81$2.64$0.17
2015Detailed filing. Detailed filing data is available for this year.$6.10$0.16$5.94$2.89$3.11$0.22
2014Detailed filing. Detailed filing data is available for this year.$6.53$0.28$6.25$3.16$2.94$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.23$0.20$6.03$2.97
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.19$0.39$5.80$3.09