Civic Intelligence

Lions Camp Crescendo Inc.

990 • Fiscal year 2019 • EIN 61-1300986

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 07, 2020

1480 Pine Tavern RoadLebanon Junction, KY 40150

(502) 833-3554

Siviq Scores

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

Liabilities / Assets

76th percentile

0.38x

Higher debt load relative to assets than 76% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

92nd percentile

2.29x

Higher debt load relative to revenue than 92% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

11th percentile

-25%

Higher net margin than 11% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

13th percentile

-8.7%

Faster asset growth than 13% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

4th percentile

-58%

Faster revenue growth than 4% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,121,328

Down $106,270 (-8.7%) from 2018

Net Assets

Down

$697,802

Down $47,078 (-6.3%) from 2018

Liabilities

Down

$423,526

Down $59,192 (-12%) from 2018

Revenue

Down

$185,062

Down $256,355 (-58%) from 2018

Expenses

Down

$232,140

Down $62,275 (-21%) from 2018

Net Income

Down

-$47,078

Down $194,080 (-132%) from 2018

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

2019

Assets$1,121,328
Liabilities$423,526
Net Assets$697,802

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

2019

Revenue$185,062
Expenses$232,140
Net Income-$47,078
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 7, 2020
Return Version
2019v5.0
Gross Receipts
$185,062
Mission and Program Overview

Mission

Camp for disadvantaged individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,022,894$1,034,648▲ $11,754
Cash and Non-Interest-Bearing Accounts$204,704$86,680▼ $118,024
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$1,227,598$1,121,328▼ $106,270
Other Assets Total-$0-
Liabilities
Other Liabilities$404,000$354,000▼ $50,000
Mortgage Notes Payable Secured by Investment Property$75,485$67,996▼ $7,489
Accounts Payable and Accrued Expenses$3,233$1,530▼ $1,703
Total Liabilities$482,718$423,526▼ $59,192
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$744,880$697,802▼ $47,078
Total Net Assets Fund Balance$744,880$697,802▼ $47,078
Total Liabilities and Net Assets / Fund Balance$1,227,598$1,121,328▼ $106,270

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$962,074-$962,074
Equipment$56,400$1,500$57,900
Leasehold Improvements$8,504-$8,504
Other Land Buildings$7,670-$7,670
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tracy CeriseChairman
David MooseVice Chairman
Ches WheelerDirector
Joe WestermanDirector
Noel HardwickDirector
Paul WittenDirector
Tom DarrahDirector
Evelyn VaughnSecretary
Major WheatTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$49,889
Program Service Revenue
$106,303
Investment Income
$69
Other Revenue
$28,801
All Other Contributions
$49,889
Change in Net Assets
$-47,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,035
Salaries, Compensation, and Employee Benefits$59,105
Total Fundraising Expense$10,206
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,800--$54,800
Insurance$2,837$16,369-$19,206
Other Expenses$18,647$8,654$10,206$18,647
Interest-$18,639-$18,639
All Other Expenses-$6,093-$6,093
Fees for Services Accounting-$4,458-$4,458
Payroll Taxes$4,305--$4,305
Fees for Services Other$622--$622
Advertising$50--$50
Conferences and Meetings-$25-$25
Total Functional Expenses$141,663$80,271$10,206$232,140
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$23,423
Fundraising Gross Income$3,273
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$354,000
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 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
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
1480 PINE TAVERN ROAD, LEBANON JUNCTION, KY 40150

Signing Officer

Name
Major Wheat
Title
Treasurer
Signed
2020-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Cerise
Formed
1996
Legal Domicile
Ky
Voting Board Members
9
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/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0285
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1114
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21706
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0285
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1114
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21706
IRS990/OtherRevenueTotalAmt02105
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt054800
IRS990/OtherSalariesAndWagesGrp/TotalAmt054800
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04305
IRS990/PayrollTaxesGrp/TotalAmt04305
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0TRACY CERISE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BAND CAMP
IRS990/ProgramServiceRevenueGrp/Desc1RETREATS/CAMPS/OTHERS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015392
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt190911
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015392
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt190911
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0258671
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0146
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0239594
IRS990/PYOtherRevenueAmt054527
IRS990/PYProgramServiceRevenueAmt0128073
IRS990/PYRevenuesLessExpensesAmt0147002
IRS990/PYSalariesCompEmpBnftPaidAmt054821
IRS990/PYTotalExpensesAmt0294415
IRS990/PYTotalRevenueAmt0441417
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-47078
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/CurrentTaxYearAmt049889
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0258671
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0211064
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt073361
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0111168
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0704153
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt069
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0146
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt026
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt067
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0126
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0434
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt028801
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt054527
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt036540
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt040656
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt044395
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0204919
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.77420
IRS990ScheduleA/PublicSupportPY170Pct00.78690
IRS990ScheduleA/PublicSupportTotal170Amt0704153
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt049889
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0258671
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0211064
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt073361
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0111168
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0704153
IRS990ScheduleA/TotalSupportAmt0909506
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BookValueAmt0962074
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0962074
IRS990ScheduleD/EquipmentGrp/BookValueAmt056400
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01500
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057900
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08504
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08504
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07670
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07670
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0354000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0UNSECURED NOTES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01034648
IRS990ScheduleD/TotalLiabilityAmt0354000
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt023423
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt023423
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt023423
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/AddressLine1Txt01480 PINE TAVERN ROAD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LEBANON JUNCTION
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd040150
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0197000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0LOANS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X

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