Civic Intelligence

Central Oklahoma Christian Camp Inc

990 • Fiscal year 2022 • EIN 73-0735290

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 11, 2023

1 Twin Cedar LaneGuthrie, OK 73044

(405) 282-2811

Siviq Scores

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

Liabilities / Assets

67th percentile

0.18x

Higher debt load relative to assets than 67% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

78th percentile

0.42x

Higher debt load relative to revenue than 78% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

51st percentile

7.3%

Higher net margin than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

54th percentile

$69,676

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

51st percentile

1.6%

Faster asset growth than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

35th percentile

-2.8%

Faster revenue growth than 35% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,120,412

Up $34,006 (+1.6%) from 2021

Net Assets

Up

$1,729,529

Up $55,485 (+3.3%) from 2021

Liabilities

Down

$390,883

Down $21,479 (-5.2%) from 2021

Revenue

Down

$928,749

Down $26,724 (-2.8%) from 2021

Expenses

Up

$860,540

Up $93,287 (+12%) from 2021

Net Income

Down

$68,209

Down $120,011 (-64%) from 2021

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 2011: $1,190,999Liabilities 2011: $171,235Net Assets 2011: $1,019,7642011Assets 2012: $1,193,819Liabilities 2012: $198,333Net Assets 2012: $995,4862012Assets 2013: $1,205,030Liabilities 2013: $183,065Net Assets 2013: $1,021,9652013Assets 2014: $1,346,153Liabilities 2014: $231,385Net Assets 2014: $1,114,7682014Assets 2015: $1,331,226Liabilities 2015: $64,207Net Assets 2015: $1,267,0192015Assets 2016: $1,351,163Liabilities 2016: $85,805Net Assets 2016: $1,265,3582016Assets 2017: $1,431,914Liabilities 2017: $83,641Net Assets 2017: $1,348,2732017Assets 2018: $1,618,063Liabilities 2018: $112,627Net Assets 2018: $1,505,4362018Assets 2019: $1,783,572Liabilities 2019: $266,915Net Assets 2019: $1,516,6572019Assets 2020: $1,990,442Liabilities 2020: $509,857Net Assets 2020: $1,480,5852020Assets 2021: $2,086,406Liabilities 2021: $412,362Net Assets 2021: $1,674,0442021Assets 2022: $2,120,412Liabilities 2022: $390,883Net Assets 2022: $1,729,5292022Assets 2023: $2,138,308Liabilities 2023: $409,096Net Assets 2023: $1,729,2122023Assets 2024: $2,011,427Liabilities 2024: $323,182Net Assets 2024: $1,688,2452024

Highlighted filing

2022

Assets$2,120,412
Liabilities$390,883
Net Assets$1,729,529

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $665,7942011Expenses 2012: $627,3842012Revenue 2013: $603,544Expenses 2013: $579,243Net Income 2013: $24,3012013Revenue 2014: $743,296Expenses 2014: $650,493Net Income 2014: $92,8032014Revenue 2015: $761,580Expenses 2015: $666,193Net Income 2015: $95,3872015Revenue 2016: $750,376Expenses 2016: $719,493Net Income 2016: $30,8832016Revenue 2017: $809,076Expenses 2017: $726,561Net Income 2017: $82,5152017Revenue 2018: $873,232Expenses 2018: $710,183Net Income 2018: $163,0492018Revenue 2019: $740,474Expenses 2019: $733,308Net Income 2019: $7,1662019Revenue 2020: $442,489Expenses 2020: $482,275Net Income 2020: -$39,7862020Revenue 2021: $955,473Expenses 2021: $767,253Net Income 2021: $188,2202021Revenue 2022: $928,749Expenses 2022: $860,540Net Income 2022: $68,2092022Revenue 2023: $1,026,603Expenses 2023: $1,032,132Net Income 2023: -$5,5292023Revenue 2024: $1,016,104Expenses 2024: $1,061,416Net Income 2024: -$45,3122024

Highlighted filing

2022

Revenue$928,749
Expenses$860,540
Net Income$68,209
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 11, 2023
Return Version
2022v5.0
Gross Receipts
$949,240
Mission and Program Overview

Mission

Provide outdoor oriented camp-like experience primarily to church groups and individuals with special needs.

Enriching lives through inclusive outdoor experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,808,536$1,831,349▲ $22,813
Cash and Non-Interest-Bearing Accounts$193,269$208,385▲ $15,116
Accounts Receivable$19,816$19,537▼ $279
Prepaid Expenses and Deferred Charges$833$9,913▲ $9,080
Total Assets$2,086,406$2,120,412▲ $34,006
Other Assets Total$63,952$51,228▼ $12,724
Liabilities
Mortgage Notes Payable Secured by Investment Property$362,225$346,425▼ $15,800
Deferred Revenue$36,793$26,019▼ $10,774
Accounts Payable and Accrued Expenses$13,344$18,439▲ $5,095
Total Liabilities$412,362$390,883▼ $21,479
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,610,092$1,668,301▲ $58,209
Net Assets With Donor Restrictions$63,952$61,228▼ $2,724
Total Net Assets Fund Balance$1,674,044$1,729,529▲ $55,485
Total Liabilities and Net Assets / Fund Balance$2,086,406$2,120,412▲ $34,006

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$877,095$1,118,124$1,995,219
Land$860,000-$860,000
Equipment$42,765$227,631$270,396
Leasehold Improvements$36,539$152,119$188,658
Other Land Buildings$14,950$21,595$36,545
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jon CunninghamExecutive DFT$69,676$69,676

Board Members and Trustees

NameTitle
Janetta CravensBoard Chair
Denny MaskVice-chair
Dan MeindersDirector
Donna CostelloDirector
Heady ColemanDirector
Kate PerkinsDirector
Lonetta SpragueDirector
Maranda RyburnDirector
Matt MyersDirector
Ryan DearmanDirector
Tracy GrammerDirector
Spencer BowenPast Board C
Riley EdenSecretary
Brian SterkelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$470,314
Program Service Revenue
$472,866
Investment Income
$44
Other Revenue
$-14,475
All Other Contributions
$275,191
Change in Net Assets
$68,209

Audited Revenue Reconciliation

Revenue per Audited Statements
$928,749
Revenue Not Reported on Form 990
$-12,724
Total Revenue per Audited Statements
$916,025
Total Revenue per Form 990
$928,749
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$531,243
Salaries, Compensation, and Employee Benefits$329,297
Total Fundraising Expense$44,672
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,741$86,594$25,585$224,920
All Other Expenses$113,587$29,301$1,213$144,101
Current Officers, Directors, Trustees, and Key Employees$34,929$26,825$7,922$69,676
Depreciation Depletion$65,009--$65,009
Insurance$43,336$6,041-$49,377
Other Expenses$37,666$5,685$2,841$37,666
Payroll Taxes$10,900$8,371$2,472$21,743
Interest$15,825$1,758-$17,583
Other Employee Benefits$6,496$4,989$1,473$12,958
Office Expenses$8,691$1,482$470$10,643
Advertising$761--$761
Total Functional Expenses$638,481$177,387$44,672$860,540

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$860,540
Total Expenses per Audited Statements$860,540
Total Expenses per Form 990$860,540
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$20,491
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$49,994-$2,270-
Charity Race$28,881-$3,210-
Total Events$118,359-$20,491$-20,491
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
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
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

The board of directors reviews the tax return before it is filed.

Form 990, Page 6, Part VI, Line 12C

Conflict of interest policy are signed each year by each member of the board. These are reviewed by the executive committee. During meeting discussions we discuss if any conflicts are present.

Form 990, Page 6, Part VI, Line 15A

Search committe for the executive director. Executive director hires other staff. All salaries and wages are determined by average camp salaries as published by the american camping association and local cost living information.

Form 990, Page 6, Part VI, Line 19

All are available through our give smart okc profile with guidestar as well as the governing documents and financial statements are available via our website.

Filing and Contact Details

Filer

Filer Name
Central Oklahoma Camp
EIN
73-0735290
Phone
4052822811
Address
1 TWIN CEDAR LANE, GUTHRIE, OK 73044

Signing Officer

Name
Janetta Cravens
Title
Board Chair
Phone
4052822811
Signed
2023-09-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Cunningham
Formed
1955
Legal Domicile
Ok
Voting Board Members
14
Independent Board Members
14
Employees
20
Volunteers
350

Preparer

Firm
Bell & Rhodes Pc
Address
14220 BARBOUR AVE, OKLAHOMA CITY, OK 73134
Preparer
Michael L Rhodes
Phone
4053412863
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Adventure camps 32,885 0 0 professional services 14,271 15,885 0 program supplies 23,678 0 0 staff education/training 9,100 2,356 559 concessions 9,185 0 0 housekeeping supplies 8,967 0 0 vehicle expenses 5,634 1,820 448 bad debts 0 5,233 0 bank & credit card charge 4,237 225 0 fundraising 3,409 0 0 rental 0 3,087 0 payroll processing fees 905 695 206 miscellaneous 1,316 0 0 total 113,587 29,301 1,213

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.01$0.32$1.69$1.02$1.06$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.14$0.41$1.73$1.03$1.03$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.12$0.39$1.73$0.93$0.86$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.09$0.41$1.67$0.96$0.77$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.99$0.51$1.48$0.44$0.48$0.04
2019Summary only. Only limited summary data is available for this year.$1.78$0.27$1.52$0.74$0.73$0.01
2018Summary only. Only limited summary data is available for this year.$1.62$0.11$1.51$0.87$0.71$0.16
2017Detailed filing. Detailed filing data is available for this year.$1.43$0.08$1.35$0.81$0.73$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.35$0.09$1.27$0.75$0.72$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.06$1.27$0.76$0.67$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.35$0.23$1.11$0.74$0.65$0.09
2013Detailed filing. Detailed filing data is available for this year.$1.21$0.18$1.02$0.60$0.58$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.20$1.00$0.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.17$1.02$0.67