Civic Intelligence

Camp Living Stones Inc.

990 • Fiscal year 2013 • EIN 62-1710366

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

534 County Road 87637329

(423) 263-5060

Siviq Scores

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

Liabilities / Assets

44th percentile

0.03x

Higher debt load relative to assets than 44% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

60th percentile

0.09x

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

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

47th percentile

1.9%

Higher net margin than 47% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

62nd percentile

$37,000

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

44th percentile

0.3%

Faster asset growth than 44% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

27th percentile

-5.9%

Faster revenue growth than 27% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Assets

Up

$995,353

Up $3,106 (+0.3%) from 2012

Net Assets

Up

$967,314

Up $6,193 (+0.6%) from 2012

Liabilities

Down

$28,039

Down $3,087 (-9.9%) from 2012

Revenue

$329,375

No earlier filing loaded for comparison.

Expenses

Down

$323,182

Down $25,934 (-7.4%) from 2012

Net Income

$6,193

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $949,584Liabilities 2011: $0Net Assets 2011: $949,5842011Assets 2012: $992,247Liabilities 2012: $31,126Net Assets 2012: $961,1212012Assets 2013: $995,353Liabilities 2013: $28,039Net Assets 2013: $967,3142013Assets 2014: $1,041,452Liabilities 2014: $22,747Net Assets 2014: $1,018,7052014Assets 2015: $1,058,129Liabilities 2015: $18,502Net Assets 2015: $1,039,6272015Assets 2016: $1,068,552Liabilities 2016: $14,073Net Assets 2016: $1,054,4792016Assets 2017: $1,058,874Liabilities 2017: $9,432Net Assets 2017: $1,049,4422017Assets 2018: $1,072,384Liabilities 2018: $7,093Net Assets 2018: $1,065,2912018Assets 2019: $1,053,000Liabilities 2019: $2,370Net Assets 2019: $1,050,6302019Assets 2020: $1,084,464Liabilities 2020: $35,758Net Assets 2020: $1,048,7062020Assets 2021: $1,120,126Liabilities 2021: $3,376Net Assets 2021: $1,116,7502021Assets 2022: $677,314Liabilities 2022: $23,395Net Assets 2022: $653,9192022Assets 2023: $1,020,581Liabilities 2023: $50,344Net Assets 2023: $970,2372023Assets 2024: $877,641Liabilities 2024: $59,416Net Assets 2024: $818,2252024

Highlighted filing

2013

Assets$995,353
Liabilities$28,039
Net Assets$967,314

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $371,732Expenses 2011: $351,714Net Income 2011: $20,0182011Expenses 2012: $349,1162012Revenue 2013: $329,375Expenses 2013: $323,182Net Income 2013: $6,1932013Revenue 2014: $390,285Expenses 2014: $338,894Net Income 2014: $51,3912014Revenue 2015: $342,846Expenses 2015: $321,924Net Income 2015: $20,9222015Revenue 2016: $402,560Expenses 2016: $387,708Net Income 2016: $14,8522016Revenue 2017: $402,755Expenses 2017: $399,691Net Income 2017: $3,0642017Revenue 2018: $347,342Expenses 2018: $331,493Net Income 2018: $15,8492018Revenue 2019: $371,256Expenses 2019: $385,917Net Income 2019: -$14,6612019Revenue 2020: $289,913Expenses 2020: $291,837Net Income 2020: -$1,9242020Revenue 2021: $494,096Expenses 2021: $422,734Net Income 2021: $71,3622021Revenue 2022: $546,835Expenses 2022: $545,048Net Income 2022: $1,7872022Revenue 2023: $254,581Expenses 2023: $467,491Net Income 2023: -$212,9102023Revenue 2024: $540,374Expenses 2024: $514,925Net Income 2024: $25,4492024

Highlighted filing

2013

Revenue$329,375
Expenses$323,182
Net Income$6,193
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.0
Gross Receipts
$332,485
Mission and Program Overview

Mission

To strive, through a christian outdoor adventure program,to lead others to love god and their fellow man in a deeper and more meaningful way.

Lead others into a deeper relationship with god and man.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$961,258$966,665▲ $5,407
Rtn Earn Endowment Incm Other Fnds$703,369$709,562▲ $6,193
Pd in Cap Srpls Land Bldg Eqp Fund$257,752$257,752→ $0
Savings and Temporary Cash Investments$30,989$28,688▼ $2,301
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$992,247$995,353▲ $3,106
Liabilities
Mortgage Notes Payable Secured by Investment Property$30,716$26,817▼ $3,899
Other Liabilities$410$1,222▲ $812
Total Liabilities$31,126$28,039▼ $3,087
Net Assets / Fund Balance
Total Net Assets Fund Balance$961,121$967,314▲ $6,193
Total Liabilities and Net Assets / Fund Balance$992,247$995,353▲ $3,106

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$752,383--
Land$57,709--
Equipment$156,573--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ken BarkleyPresidentFT$37,000$37,000
Stephen B DunklePrior PresidentFT$36,667$36,667
Robert ShaneyfeltVice-presidentFT$24,000$24,000
Callie LimburgPrior SecretaryFT$18,333$18,333

Board Members and Trustees

NameTitle
Chris DodsonBoard of Directors
Dr Richard SmeltzerBoard of Directors
Jason HousleyBoard of Directors
Randy BakerBoard of Directors
Sarah KellyBoard of Directors
Elizabeth HollingsworthSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$48,526
Program Service Revenue
$248,148
Investment Income
$50
Other Revenue
$32,651
All Other Contributions
$48,526
Change in Net Assets
$6,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$189,935
Other Expenses$133,247
Total Fundraising Expense$2,735
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$79,200$36,800-$116,000
Other Salaries and Wages$33,740--$33,740
Other Employee Benefits$18,932$9,808-$28,740
Insurance$17,276$4,319-$21,595
All Other Expenses$17,361--$17,361
Payroll Taxes$8,640$2,815-$11,455
Other Expenses$4,978--$4,978
Advertising$1,753-$1,778$3,531
Fees for Services Accounting$2,033$1,016-$3,049
Office Expenses$957$957$957$2,871
Interest$1,243--$1,243
Total Functional Expenses$264,732$55,715$2,735$323,182
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,223
Fundraising Direct Expenses$3,110
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$10,171$10,171-$10,171
Event 1$5,052$5,052-$5,052
Total Events$15,223$15,223$3,110$12,113
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liability$1,222
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Camp living stones, inc.'s governing body is comprised of a board of directors, president, vice-president and financial secretary.

Form 990, Part VI, Section A, Line 7B

Decisions of the governing body are subject to discussions and approval of the board of directors.

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by the board of directors and officers prior to filing to insure that an accurate return is being filed.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are provided to the public upon request of the officers of camp living stones, inc.

Filing and Contact Details

Filer

EIN
62-1710366
Phone
4232635060

Signing Officer

Name
Ken Barkley
Title
President
Phone
4232635060
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Barkley
Formed
1998
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
0
Employees
25
Volunteers
0

Preparer

Preparer
W Grover Thurman
Phone
4237450034
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt048526
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt085572
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt082508
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0102353
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt088360
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0407319
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt050
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0117
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0279
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0454
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0346
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01246
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0267065
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0271910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0275187
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0267035
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0238296
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01319493
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt050
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0117
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0279
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0454
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0346
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01246
IRS990ScheduleA/InvestmentIncomeCYPct00.00070
IRS990ScheduleA/InvestmentIncomePYPct00.00120
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt012557
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03054
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01900
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0100
IRS990ScheduleA/OtherIncome509Grp/TotalAmt017611
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98920
IRS990ScheduleA/PublicSupportPY509Pct00.99460
IRS990ScheduleA/PublicSupportTotal509Amt01726812
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0315591
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0357482
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0357695
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0369388
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0326656
IRS990ScheduleA/Total509Grp/TotalAmt01726812
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0328198
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0360653
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0359874
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0369942
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0327002
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01745669
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0752383
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0752383
IRS990ScheduleD/EquipmentGrp/BookValueAmt0156573
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0156573
IRS990ScheduleD/LandGrp/BookValueAmt057709
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt057709
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01222
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0966665
IRS990ScheduleD/TotalLiabilityAmt01222
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03110
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt037
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01205
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01242
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt05052
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010171
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015223
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt05052
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010171
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015223
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0FISH FRY
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012113
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01868
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01868
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CAMP LIVING STONES, INC.'S GOVERNING BODY IS COMPRISED OF A BOARD OF DIRECTORS, PRESIDENT, VICE-PRESIDENT AND FINANCIAL SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO DISCUSSIONS AND APPROVAL OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND OFFICERS PRIOR TO FILING TO INSURE THAT AN ACCURATE RETURN IS BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST OF THE OFFICERS OF CAMP LIVING STONES, INC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0992247
IRS990/TotalAssetsEOYAmt0995353
IRS990/TotalAssetsGrp/BOYAmt0992247
IRS990/TotalAssetsGrp/EOYAmt0995353
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt048526
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02735
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt055715
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0264732
IRS990/TotalFunctionalExpensesGrp/TotalAmt0323182
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031126
IRS990/TotalLiabilitiesEOYAmt028039
IRS990/TotalLiabilitiesGrp/BOYAmt031126
IRS990/TotalLiabilitiesGrp/EOYAmt028039
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0961121
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0967314
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0264732
IRS990/TotalProgramServiceRevenueAmt0248148
IRS990/TotalReportableCompFromOrgAmt0116000
IRS990/TotalRevenueGrp/ExclusionAmt012113
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0268736
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0329375

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.06$0.82$0.54$0.51$0.03
2023Summary only. Only limited summary data is available for this year.$1.02$0.05$0.97$0.25$0.47$0.21
2022Summary only. Only limited summary data is available for this year.$0.68$0.02$0.65$0.55$0.55$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.00$1.12$0.49$0.42$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.04$1.05$0.29$0.29$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.05$0.37$0.39$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.01$1.07$0.35$0.33$0.02
2017Summary only. Only limited summary data is available for this year.$1.06$0.01$1.05$0.40$0.40$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.01$1.05$0.40$0.39$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.02$1.04$0.34$0.32$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.04$0.02$1.02$0.39$0.34$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.00$0.03$0.97$0.33$0.32$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.03$0.96$0.35
2011Summary only. Only limited summary data is available for this year.$0.95$0.00$0.95$0.37$0.35$0.02
Peer Organizations

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