Civic Intelligence

Camp Lake Stevens Social Services Program Inc

990 • Fiscal year 2019 • EIN 64-0606243

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 13, 2020

117 Camp Lake Stephens DriveOxford, MS 38655

(662) 234-3350

Siviq Scores

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

Liabilities / Assets

57th percentile

0.12x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.20x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

53rd percentile

4.4%

Higher net margin than 53% 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

51st percentile

3.2%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

70th percentile

15%

Faster revenue growth than 70% of similar nonprofits.

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

Assets

Up

$1,966,413

Up $61,423 (+3.2%) from 2018

Net Assets

Up

$1,722,733

Up $55,951 (+3.4%) from 2018

Liabilities

Up

$243,680

Up $5,472 (+2.3%) from 2018

Revenue

Up

$1,235,213

Up $164,740 (+15%) from 2018

Expenses

Up

$1,181,194

Up $154,913 (+15%) from 2018

Net Income

Up

$54,019

Up $9,827 (+22%) 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: $2,097,415Liabilities 2010: $22,420Net Assets 2010: $2,074,9952010Assets 2013: $1,939,052Liabilities 2013: $70,893Net Assets 2013: $1,868,1592013Assets 2014: $1,857,777Liabilities 2014: $30,548Net Assets 2014: $1,827,2292014Assets 2015: $1,784,943Liabilities 2015: $20,513Net Assets 2015: $1,764,4302015Assets 2016: $1,712,157Liabilities 2016: $49,248Net Assets 2016: $1,662,9092016Assets 2017: $1,906,171Liabilities 2017: $281,918Net Assets 2017: $1,624,2532017Assets 2018: $1,904,990Liabilities 2018: $238,208Net Assets 2018: $1,666,7822018Assets 2019: $1,966,413Liabilities 2019: $243,680Net Assets 2019: $1,722,7332019Assets 2020: $1,859,087Liabilities 2020: $115,535Net Assets 2020: $1,743,5522020Assets 2021: $2,125,683Liabilities 2021: $102,108Net Assets 2021: $2,023,5752021Assets 2022: $2,259,938Liabilities 2022: $88,645Net Assets 2022: $2,171,2932022Assets 2023: $2,590,516Liabilities 2023: $75,683Net Assets 2023: $2,514,8332023Assets 2024: $2,454,575Liabilities 2024: $61,163Net Assets 2024: $2,393,4122024

Highlighted filing

2019

Assets$1,966,413
Liabilities$243,680
Net Assets$1,722,733

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $872,2692010Revenue 2013: $985,872Expenses 2013: $1,108,157Net Income 2013: -$122,2852013Revenue 2014: $1,000,131Expenses 2014: $1,041,406Net Income 2014: -$41,2752014Revenue 2015: $957,687Expenses 2015: $1,019,697Net Income 2015: -$62,0102015Revenue 2016: $1,015,326Expenses 2016: $1,117,018Net Income 2016: -$101,6922016Revenue 2017: $961,922Expenses 2017: $1,000,969Net Income 2017: -$39,0472017Revenue 2018: $1,070,473Expenses 2018: $1,026,281Net Income 2018: $44,1922018Revenue 2019: $1,235,213Expenses 2019: $1,181,194Net Income 2019: $54,0192019Revenue 2020: $688,266Expenses 2020: $669,482Net Income 2020: $18,7842020Revenue 2021: $1,112,300Expenses 2021: $833,914Net Income 2021: $278,3862021Revenue 2022: $1,145,891Expenses 2022: $898,067Net Income 2022: $247,8242022Revenue 2023: $1,337,958Expenses 2023: $993,783Net Income 2023: $344,1752023Revenue 2024: $973,555Expenses 2024: $1,094,976Net Income 2024: -$121,4212024

Highlighted filing

2019

Revenue$1,235,213
Expenses$1,181,194
Net Income$54,019
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 13, 2020
Return Version
2019v5.0
Gross Receipts
$1,235,213
Mission and Program Overview

Mission

To be a retreat center where children, youth and adults can encounter god and respond in faith to god's call to transform the world

A united methodist camp and retreat center for children, youth and adults providing experience and growth in a camp setting that will allow participants to more fully serve jesus.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,728,784$1,726,565▼ $2,219
Cash and Non-Interest-Bearing Accounts$150,525$225,960▲ $75,435
Savings and Temporary Cash Investments$12,252$13,888▲ $1,636
Accounts Receivable$13,429--
Total Assets$1,904,990$1,966,413▲ $61,423
Liabilities
Mortgage Notes Payable Secured by Investment Property$235,481$240,025▲ $4,544
Accounts Payable and Accrued Expenses$2,727$3,655▲ $928
Total Liabilities$238,208$243,680▲ $5,472
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,540,429$1,513,095▼ $27,334
Net Assets With Donor Restrictions$126,353$209,638▲ $83,285
Total Net Assets Fund Balance$1,666,782$1,722,733▲ $55,951
Total Liabilities and Net Assets / Fund Balance$1,904,990$1,966,413▲ $61,423

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,656,274$1,552,861$3,209,135
Land$70,291-$70,291
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$539,113
Program Service Revenue
$688,559
Investment Income
$3,541
Other Revenue
$4,000
All Other Contributions
$539,113
Change in Net Assets
$54,019

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,235,213
Revenue Not Reported on Form 990
$16,497
Total Revenue per Audited Statements
$1,251,710
Total Revenue per Form 990
$1,235,213
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$715,556
Salaries, Compensation, and Employee Benefits$465,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$320,971$72,000-$392,971
All Other Expenses$6,547$84,080-$90,627
Depreciation Depletion$82,576--$82,576
Other Expenses$75,849--$75,849
Insurance$48,049--$48,049
Other Employee Benefits$41,328$2,340-$43,668
Office Expenses-$30,599-$30,599
Payroll Taxes$28,999--$28,999
Interest$9,518--$9,518
Fees for Services Accounting-$8,775-$8,775
Travel$1,864--$1,864
Total Functional Expenses$983,400$197,794$0$1,181,194

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,181,194
Total Expenses per Audited Statements$1,181,194
Total Expenses per Form 990$1,181,194
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
Audit committee
Yes
Backup withholding compliance
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
No
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, Page 6, Part VI, Line 11B

EMAIL

Form 990, Page 6, Part VI, Line 19

Information available at the organization's office upon request

Filing and Contact Details

Filer

Filer Name
Lake Stephens United Methodist Camp
EIN
64-0606243
Phone
6622343350
Address
117 CAMP LAKE STEPHENS DRIVE, OXFORD, MS 38655

Signing Officer

Name
Swartwood Rich
Title
Camp Director
Phone
6622343350
Signed
2020-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Swartwood Rich
Formed
1946
Legal Domicile
Ms
Voting Board Members
16
Independent Board Members
14
Employees
77
Volunteers
200

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
606 SOUTH 16TH STREET, OXFORD, MS 38655
Preparer
Edward a Maxwell CPA
Phone
6622818900
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Cash to accrual conversion 16,497

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0366559
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02386
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02333
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt013206
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0696100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0693914
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0719782
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/LandGrp/BookValueAmt070291
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070291
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01656274
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01552861
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03209135
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IRS990ScheduleD/RevenueNotReportedAmt016497
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0983400
IRS990/TotalFunctionalExpensesGrp/TotalAmt01181194
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0243680
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IRS990/TotalLiabilitiesGrp/EOYAmt0243680
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01966413
IRS990/TravelGrp/ProgramServicesAmt01864
IRS990/TravelGrp/TotalAmt01864
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0117 CAMP LAKE STEPHENS
IRS990/USAddress/CityNm0OXFORD
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.45$0.06$2.39$0.97$1.09$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$0.08$2.51$1.34$0.99$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.09$2.17$1.15$0.90$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.13$0.10$2.02$1.11$0.83$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.12$1.74$0.69$0.67$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.97$0.24$1.72$1.24$1.18$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.24$1.67$1.07$1.03$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.28$1.62$0.96$1.00$0.04
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.05$1.66$1.02$1.12$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.02$1.76$0.96$1.02$0.06
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.03$1.83$1.00$1.04$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.94$0.07$1.87$0.99$1.11$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.02$2.07$0.87