Civic Intelligence

Tennessee Camp for Diabetic Children

990 • Fiscal year 2019 • EIN 62-6020901

Jan 01, 2019 to Dec 31, 2019 • Filed on May 26, 2020

1854 Joseph TerraceHixson, TN 37343

(423) 843-5006

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

55th percentile

5.5%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

78th percentile

$4,500

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

74th percentile

23%

Faster asset growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

37th percentile

-7.8%

Faster revenue growth than 37% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$334,234

Up $63,579 (+23%) from 2018

Net Assets

Up

$334,234

Up $63,579 (+23%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$308,360

Down $26,086 (-7.8%) from 2018

Expenses

Down

$291,321

Down $50,052 (-15%) from 2018

Net Income

Up

$17,039

Up $23,966 (+346%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $211,866Liabilities 2011: $02011Assets 2012: $234,814Liabilities 2012: $02012Assets 2013: $268,754Liabilities 2013: $02013Assets 2014: $275,074Liabilities 2014: $02014Assets 2015: $263,318Liabilities 2015: $0Net Assets 2015: $263,3182015Assets 2016: $267,282Liabilities 2016: $0Net Assets 2016: $267,2822016Assets 2017: $305,783Liabilities 2017: $0Net Assets 2017: $305,7832017Assets 2018: $270,655Liabilities 2018: $0Net Assets 2018: $270,6552018Assets 2019: $334,234Liabilities 2019: $0Net Assets 2019: $334,2342019Assets 2020: $348,890Liabilities 2020: $0Net Assets 2020: $348,8902020Assets 2021: $414,141Liabilities 2021: $0Net Assets 2021: $414,1412021Assets 2022: $382,892Liabilities 2022: $0Net Assets 2022: $382,8922022Assets 2023: $401,640Liabilities 2023: $0Net Assets 2023: $401,6402023Assets 2024: $432,245Liabilities 2024: $0Net Assets 2024: $432,2452024

Highlighted filing

2019

Assets$334,234
Liabilities$0
Net Assets$334,234

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $136,579Expenses 2011: $151,794Net Income 2011: -$15,2152011Revenue 2012: $185,272Expenses 2012: $182,093Net Income 2012: $3,1792012Revenue 2013: $166,921Expenses 2013: $166,994Net Income 2013: -$732013Revenue 2014: $187,500Expenses 2014: $185,413Net Income 2014: $2,0872014Revenue 2015: $312,183Expenses 2015: $317,536Net Income 2015: -$5,3532015Revenue 2016: $279,926Expenses 2016: $282,044Net Income 2016: -$2,1182016Revenue 2017: $252,509Expenses 2017: $243,513Net Income 2017: $8,9962017Revenue 2018: $334,446Expenses 2018: $341,373Net Income 2018: -$6,9272018Revenue 2019: $308,360Expenses 2019: $291,321Net Income 2019: $17,0392019Revenue 2020: $14,943Expenses 2020: $20,381Net Income 2020: -$5,4382020Revenue 2021: $86,559Expenses 2021: $71,065Net Income 2021: $15,4942021Revenue 2022: $90,496Expenses 2022: $79,623Net Income 2022: $10,8732022Revenue 2023: $66,129Expenses 2023: $80,603Net Income 2023: -$14,4742023Revenue 2024: $97,817Expenses 2024: $82,083Net Income 2024: $15,7342024

Highlighted filing

2019

Revenue$308,360
Expenses$291,321
Net Income$17,039
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 26, 2020
Return Version
2019v5.1
Gross Receipts
$323,826
Mission and Program Overview

Mission

Provide a 2 week summer camp for type 1 diabetic children

Provide a 2 week summer camp for children, ages 8-15 years old, with type 1 diabetes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$186,566$269,711▲ $83,145
Investments Other Securities$49,976$40,280▼ $9,696
Cash and Non-Interest-Bearing Accounts$34,113$24,243▼ $9,870
Total Assets$270,655$334,234▲ $63,579
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$187,494$233,314▲ $45,820
Net Assets With Donor Restrictions$83,161$100,920▲ $17,759
Total Net Assets Fund Balance$270,655$334,234▲ $63,579
Total Liabilities and Net Assets / Fund Balance$270,655$334,234▲ $63,579

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$18,219--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Debbie WilliamsExecutive Secretary$4,500$4,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$242,540
Program Service Revenue
$55,375
Investment Income
$10,445
Other Revenue
$0
All Other Contributions
$242,540
Change in Net Assets
$17,039

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Drugs and Medical Supplies5$220,236DONOR'S VALUATION
Total Noncash Contributions5$220,236-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$277,149
Salaries, Compensation, and Employee Benefits$14,172
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,600--$8,600
Insurance$6,114--$6,114
Other Expenses$6,070--$6,070
Current Officers, Directors, Trustees, and Key Employees-$4,500-$4,500
Fees for Services Accounting-$3,934-$3,934
Occupancy$3,180--$3,180
Fees for Service Investment Mgmnt Fees-$2,732-$2,732
Office Expenses$2,698--$2,698
All Other Expenses$2,300--$2,300
Fees for Services Other$2,125--$2,125
Payroll Taxes$1,072--$1,072
Total Functional Expenses$280,155$11,166$0$291,321
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 A, Line 2

Board members paul fink and michael fink are father & son; tom eiselstein and brian eiselstein are father & son.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an independent certified public accounting firm and then reviewed by the board treasurer before filing.

Form 990, Part VI, Section B, Line 15B

The board secretary's salary is determined and approved by the board of directors.

Form 990, Part VI, Section C, Line 19

Documents open to public inspection are available upon request.

Filing and Contact Details

Filer

Filer Name
Tennessee Camp for Diabetic
EIN
62-6020901
Phone
4238435006
Address
1854 JOSEPH TERRACE, HIXSON, TN 37343

Signing Officer

Name
Deborah J Williams
Title
Executive Secretary
Phone
4238435006
Signed
2020-05-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah J Williams
Formed
1960
Legal Domicile
Tn
Voting Board Members
17
Independent Board Members
17
Employees
11
Volunteers
0

Preparer

Firm
Johnson Murphey & Wright Pc
Address
301 NORTH MARKET STREET, CHATTANOOGA, TN 37405
Preparer
Karen Hutchersoncpa
Phone
4237561170
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt01072
IRS990/PayrollTaxesGrp/TotalAmt01072
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DEBORAH J WILLIAMS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0721210
IRS990/ProgramServiceRevenueGrp/BusinessCd1721210
IRS990/ProgramServiceRevenueGrp/Desc0CAMPER FEES
IRS990/ProgramServiceRevenueGrp/Desc1PRE-REGISTRATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt052605
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12770
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt052605
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12770
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0275993
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011993
IRS990/PYOtherExpensesAmt0323787
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt046460
IRS990/PYRevenuesLessExpensesAmt0-6927
IRS990/PYSalariesCompEmpBnftPaidAmt017586
IRS990/PYTotalExpensesAmt0341373
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0334446
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt017039
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt055375
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt02100
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt03400
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0200
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt02203
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt01435
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt09338
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS - 2017 AMOUNT: $ 1,323.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0242540
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0275993
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0184539
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0217652
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0256905
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01177629
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt07128
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06584
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06853
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06104
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt05855
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt032524
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt055375
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt046460
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt054842
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt050372
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt049976
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0257025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt07128
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06584
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06853
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06104
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt05855
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt032524
IRS990ScheduleA/InvestmentIncomeCYPct00.02210
IRS990ScheduleA/InvestmentIncomePYPct00.02350
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01323
IRS990ScheduleA/OtherIncome509Grp/TotalAmt01323
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97060
IRS990ScheduleA/PublicSupportPY509Pct00.96930
IRS990ScheduleA/PublicSupportTotal509Amt01425316
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt02100
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt03400
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0200
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt02203
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01435
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt09338
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0297915
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0322453
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0239381
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0268024
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0306881
IRS990ScheduleA/Total509Grp/TotalAmt01434654
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0305043
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0329037
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0247557
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0274128
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0312736
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01468501
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/OtherSecuritiesGrp/BookValueAmt022061
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt118219
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CAPITAL INCOME BUILDER CL A
IRS990ScheduleD/OtherSecuritiesGrp/Desc1ISHARES US
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt040280
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/DrugsAndMedicalSuppliesGrp/ContributionCnt05
IRS990ScheduleM/DrugsAndMedicalSuppliesGrp/MethodOfDeterminingRevenuesTxt0DONOR'S VALUATION
IRS990ScheduleM/DrugsAndMedicalSuppliesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/DrugsAndMedicalSuppliesGrp/NoncashContributionsRptF990Amt0220236
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS PAUL FINK AND MICHAEL FINK ARE FATHER & SON; TOM EISELSTEIN AND BRIAN EISELSTEIN ARE FATHER & SON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM AND THEN REVIEWED BY THE BOARD TREASURER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD SECRETARY'S SALARY IS DETERMINED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS OPEN TO PUBLIC INSPECTION ARE AVAILABLE UPON REQUEST.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.32$0.00$4.32$0.98$0.82$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$0.00$4.02$0.66$0.81$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.00$3.83$0.90$0.80$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.14$0.00$4.14$0.87$0.71$0.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$0.00$3.49$0.15$0.20$0.05
2019Detailed filing. Detailed filing data is available for this year.$3.34$0.00$3.34$3.08$2.91$0.17
2018Summary only. Only limited summary data is available for this year.$2.71$0.00$2.71$3.34$3.41$0.07
2017Summary only. Only limited summary data is available for this year.$3.06$0.00$3.06$2.53$2.44$0.09
2016Summary only. Only limited summary data is available for this year.$2.67$0.00$2.67$2.80$2.82$0.02
2015Summary only. Only limited summary data is available for this year.$2.63$0.00$2.63$3.12$3.18$0.05
2014Summary only. Only limited summary data is available for this year.$2.75$0.00$1.88$1.85$0.02
2013Summary only. Only limited summary data is available for this year.$2.69$0.00$1.67$1.67$0.00
2012Summary only. Only limited summary data is available for this year.$2.35$0.00$1.85$1.82$0.03
2011Summary only. Only limited summary data is available for this year.$2.12$0.00$1.37$1.52$0.15