Civic Intelligence

Lions Camp Crescendo Inc.

990 • Fiscal year 2017 • EIN 61-1300986

Jan 01, 2017 to Dec 31, 2017 • Filed on May 11, 2018

PO Box 607Lebanon Junction, KY 40150

(502) 833-3554

Siviq Scores

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

Liabilities / Assets

79th percentile

0.47x

Higher debt load relative to assets than 79% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

1.53x

Higher debt load relative to revenue than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

74th percentile

14%

Faster asset growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

90th percentile

73%

Faster revenue growth than 90% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,131,341

Up $138,512 (+14%) from 2016

Net Assets

Up

$597,877

Up $136,081 (+29%) from 2016

Liabilities

Up

$533,464

Up $2,431 (+0.5%) from 2016

Revenue

Up

$349,098

Up $146,994 (+73%) from 2016

Expenses

Down

$213,017

Down $31,967 (-13%) from 2016

Net Income

Up

$136,081

Up $178,961 (+417%) from 2016

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: $1,010,643Liabilities 2010: $515,214Net Assets 2010: $495,4292010Assets 2011: $967,366Liabilities 2011: $495,908Net Assets 2011: $471,4582011Assets 2012: $982,984Liabilities 2012: $496,295Net Assets 2012: $486,6892012Assets 2013: $976,048Liabilities 2013: $501,283Net Assets 2013: $474,7652013Assets 2014: $989,710Liabilities 2014: $508,705Net Assets 2014: $481,0052014Assets 2015: $1,022,928Liabilities 2015: $518,252Net Assets 2015: $504,6762015Assets 2016: $992,829Liabilities 2016: $531,033Net Assets 2016: $461,7962016Assets 2017: $1,131,341Liabilities 2017: $533,464Net Assets 2017: $597,8772017Assets 2018: $1,227,598Liabilities 2018: $482,718Net Assets 2018: $744,8802018Assets 2019: $1,121,328Liabilities 2019: $423,526Net Assets 2019: $697,8022019Assets 2020: $1,117,821Liabilities 2020: $417,457Net Assets 2020: $700,3642020Assets 2021: $1,179,906Liabilities 2021: $508,486Net Assets 2021: $671,4202021Assets 2022: $1,270,666Liabilities 2022: $603,393Net Assets 2022: $667,2732022Assets 2023: $1,124,116Liabilities 2023: $553,731Net Assets 2023: $570,3852023Assets 2024: $2,955,159Liabilities 2024: $450,824Net Assets 2024: $2,504,3352024

Highlighted filing

2017

Assets$1,131,341
Liabilities$533,464
Net Assets$597,877

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $306,4302010Expenses 2011: $256,7482011Expenses 2012: $203,9942012Revenue 2013: $232,698Expenses 2013: $244,622Net Income 2013: -$11,9242013Revenue 2014: $280,091Expenses 2014: $273,851Net Income 2014: $6,2402014Revenue 2015: $294,688Expenses 2015: $271,416Net Income 2015: $23,2722015Revenue 2016: $202,104Expenses 2016: $244,984Net Income 2016: -$42,8802016Revenue 2017: $349,098Expenses 2017: $213,017Net Income 2017: $136,0812017Revenue 2018: $441,417Expenses 2018: $294,415Net Income 2018: $147,0022018Revenue 2019: $185,062Expenses 2019: $232,140Net Income 2019: -$47,0782019Revenue 2020: $124,150Expenses 2020: $121,588Net Income 2020: $2,5622020Revenue 2021: $151,772Expenses 2021: $192,206Net Income 2021: -$40,4342021Revenue 2022: $278,464Expenses 2022: $282,611Net Income 2022: -$4,1472022Revenue 2023: $160,457Expenses 2023: $257,345Net Income 2023: -$96,8882023Revenue 2024: $2,017,659Expenses 2024: $83,550Net Income 2024: $1,934,1092024

Highlighted filing

2017

Revenue$349,098
Expenses$213,017
Net Income$136,081
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 11, 2018
Return Version
2017v2.2
Gross Receipts
$349,098
Mission and Program Overview

Mission

Camp for disadvantaged individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$961,350$961,350→ $0
Cash and Non-Interest-Bearing Accounts$31,479$169,991▲ $138,512
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$992,829$1,131,341▲ $138,512
Other Assets Total-$0-
Liabilities
Other Liabilities$419,000$409,000▼ $10,000
Mortgage Notes Payable Secured by Investment Property$108,821$121,670▲ $12,849
Accounts Payable and Accrued Expenses$1,212$2,794▲ $1,582
Unsecured Notes Loans Payable$2,000--
Total Liabilities$531,033$533,464▲ $2,431
Net Assets / Fund Balance
Unrestricted Net Assets$461,796$597,877▲ $136,081
Total Net Assets Fund Balance$461,796$597,877▲ $136,081
Total Liabilities and Net Assets / Fund Balance$992,829$1,131,341▲ $138,512

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$900,530-$900,530
Equipment$53,150$1,500$54,650
Other Land Buildings$7,670-$7,670
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joe WestermanChairman
Cecil WarnerVice Chair
Ches WheelerDirector
Evelyn VaughnDirector
Mike KounsDirector
Noel HardwickDirector
Paul WittenDirector
Tony GossomDirector
Mel GilbertSecretary
Howard CookTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$211,064
Program Service Revenue
$101,468
Investment Income
$26
Other Revenue
$36,540
All Other Contributions
$211,064
Change in Net Assets
$136,081
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$165,736
Salaries, Compensation, and Employee Benefits$47,281
Total Fundraising Expense$9,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$43,913--$43,913
Interest-$23,536-$23,536
Insurance$3,431$17,070-$20,501
Other Expenses$14,326$38$9,000$14,326
Fees for Services Accounting-$5,571-$5,571
All Other Expenses-$5,465-$5,465
Payroll Taxes$3,368--$3,368
Fees for Services Other$620$595-$1,215
Advertising$105--$105
Total Functional Expenses$111,392$92,625$9,000$213,017
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$16,808
Fundraising Gross Income$6,548
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unsecured Notes$409,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Reviewed by adminstrator and treasurer

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

If possible conflict exist individual is to inform board.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Salaries approved by board.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Salaries approved by board.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are available for review upon receiving written request.

Filing and Contact Details

Filer

Filer Name
Lions Camp Crescendo
EIN
61-1300986
Phone
5028333554
Address
PO BOX 607, LEBANON JUNCTION, KY 40150

Signing Officer

Name
Howard Cook
Title
Treasurer
Signed
2018-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Westerman
Formed
1996
Legal Domicile
Ky
Voting Board Members
10
Independent Board Members
0
Employees
11

Preparer

Firm
Charles T Mitchell Co PLLC
Address
229 W MAIN ST SUITE 103, FRANKFORT, KY 40601
Preparer
Kim Field CPA
Phone
5022277395
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IRS990/OtherExpensesGrp/TotalAmt220313
IRS990/OtherExpensesGrp/TotalAmt314326
IRS990/OtherLiabilitiesGrp/BOYAmt0419000
IRS990/OtherLiabilitiesGrp/EOYAmt0409000
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04470
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt18714
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04470
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt18714
IRS990/OtherRevenueTotalAmt013184
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt043913
IRS990/OtherSalariesAndWagesGrp/TotalAmt043913
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt03368
IRS990/PayrollTaxesGrp/TotalAmt03368
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JOE WESTERMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BAND CAMP
IRS990/ProgramServiceRevenueGrp/Desc1RETREATS/CAMPS/OTHERS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0101468
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0101468
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt073361
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt067
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0179147
IRS990/PYOtherRevenueAmt040656
IRS990/PYProgramServiceRevenueAmt088020
IRS990/PYRevenuesLessExpensesAmt0-42880
IRS990/PYSalariesCompEmpBnftPaidAmt065837
IRS990/PYTotalExpensesAmt0244984
IRS990/PYTotalRevenueAmt0202104
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0136081
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0211064
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt073361
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0111168
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt093858
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0107367
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0596818
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt067
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0126
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0114
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0133
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0466
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt036540
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt040656
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt044395
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt026036
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014246
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0161873
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.78620
IRS990ScheduleA/PublicSupportPY170Pct00.76600
IRS990ScheduleA/PublicSupportTotal170Amt0596818
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0211064
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt073361
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0111168
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt093858
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0107367
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0596818
IRS990ScheduleA/TotalSupportAmt0759157
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0900530
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0900530
IRS990ScheduleD/EquipmentGrp/BookValueAmt053150
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01500
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt054650
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07670
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07670
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0409000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNSECURED NOTES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0961350
IRS990ScheduleD/TotalLiabilityAmt0409000
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt016808
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt016808
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt016808
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct01.00000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingOwnFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0ADMINISTRATOR
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0PO BOX 607
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LEBANON JUNCTION
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd040150
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0LOANS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0212000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0VARIOUS KEY INDIVIDUALS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY ADMINSTRATOR AND TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IF POSSIBLE CONFLICT EXIST INDIVIDUAL IS TO INFORM BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES APPROVED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARIES APPROVED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE FOR REVIEW UPON RECEIVING WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.96$0.45$2.50$2.02$0.08$1.93
2023Detailed filing. Detailed filing data is available for this year.$1.12$0.55$0.57$0.16$0.26$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.60$0.67$0.28$0.28$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.18$0.51$0.67$0.15$0.19$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.12$0.42$0.70$0.12$0.12$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.12$0.42$0.70$0.19$0.23$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.23$0.48$0.74$0.44$0.29$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.13$0.53$0.60$0.35$0.21$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.53$0.46$0.20$0.24$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.52$0.50$0.29$0.27$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.51$0.48$0.28$0.27$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.98$0.50$0.47$0.23$0.24$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.50$0.49$0.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.50$0.47$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.52$0.50$0.31