Civic Intelligence

Camp Cedar Cliff Inc.

990 • Fiscal year 2016 • EIN 74-3160286

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 27, 2017

PO Box 9036Asheville, NC 28815

(828) 450-3331

Siviq Scores

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

Liabilities / Assets

29th percentile

0.02x

Higher debt load relative to assets than 29% of similar nonprofits.

2016 filings • NTEE B • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

2016 filings • NTEE B • $1M-$5M nonprofits • Source year 2016

Net Margin

88th percentile

32%

Higher net margin than 88% of similar nonprofits.

2016 filings • NTEE B • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

32nd percentile

$0

Higher top officer pay than 32% of similar nonprofits.

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

2016 filings • NTEE B • $1M-$5M nonprofits • Source year 2016

Asset Growth

92nd percentile

76%

Faster asset growth than 92% of similar nonprofits.

2016 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

72nd percentile

17%

Faster revenue growth than 72% of similar nonprofits.

2016 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,384,653

Up $600,116 (+76%) from 2015

Net Assets

Up

$1,359,901

Up $587,584 (+76%) from 2015

Liabilities

Up

$24,752

Up $12,532 (+103%) from 2015

Revenue

Up

$1,848,124

Up $264,128 (+17%) from 2015

Expenses

Up

$1,260,540

Up $53,720 (+4.5%) from 2015

Net Income

Up

$587,584

Up $210,408 (+56%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $469,945Liabilities 2010: $78,404Net Assets 2010: $391,5412010Assets 2011: $439,536Liabilities 2011: $40,411Net Assets 2011: $399,1252011Assets 2012: $429,731Liabilities 2012: $34,997Net Assets 2012: $394,7342012Assets 2013: $445,279Liabilities 2013: $32,360Net Assets 2013: $412,9192013Assets 2014: $424,082Liabilities 2014: $28,941Net Assets 2014: $395,1412014Assets 2015: $784,537Liabilities 2015: $12,220Net Assets 2015: $772,3172015Assets 2016: $1,384,653Liabilities 2016: $24,752Net Assets 2016: $1,359,9012016Assets 2017: $1,791,562Liabilities 2017: $62,700Net Assets 2017: $1,728,8622017Assets 2018: $1,964,756Liabilities 2018: $84,649Net Assets 2018: $1,880,1072018Assets 2019: $2,340,911Liabilities 2019: $94,990Net Assets 2019: $2,245,9212019Assets 2020: $2,328,272Liabilities 2020: $160,499Net Assets 2020: $2,167,7732020Assets 2021: $2,545,518Liabilities 2021: $126,501Net Assets 2021: $2,419,0172021Assets 2022: $2,453,807Liabilities 2022: $253,670Net Assets 2022: $2,200,1372022Assets 2023: $2,605,429Liabilities 2023: $292,200Net Assets 2023: $2,313,2292023Assets 2024: $3,629,068Liabilities 2024: $295,136Net Assets 2024: $3,333,9322024

Highlighted filing

2016

Assets$1,384,653
Liabilities$24,752
Net Assets$1,359,901

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,042,6452010Expenses 2011: $944,4982011Expenses 2012: $862,5052012Revenue 2013: $911,668Expenses 2013: $893,483Net Income 2013: $18,1852013Revenue 2014: $955,148Expenses 2014: $972,926Net Income 2014: -$17,7782014Revenue 2015: $1,583,996Expenses 2015: $1,206,820Net Income 2015: $377,1762015Revenue 2016: $1,848,124Expenses 2016: $1,260,540Net Income 2016: $587,5842016Revenue 2017: $1,758,008Expenses 2017: $1,389,047Net Income 2017: $368,9612017Revenue 2018: $1,680,068Expenses 2018: $1,528,823Net Income 2018: $151,2452018Revenue 2019: $1,918,793Expenses 2019: $1,552,979Net Income 2019: $365,8142019Revenue 2020: $1,153,646Expenses 2020: $1,231,794Net Income 2020: -$78,1482020Revenue 2021: $1,847,158Expenses 2021: $1,595,914Net Income 2021: $251,2442021Revenue 2022: $1,735,795Expenses 2022: $1,954,675Net Income 2022: -$218,8802022Revenue 2023: $2,033,085Expenses 2023: $1,989,718Net Income 2023: $43,3672023Revenue 2024: $3,373,334Expenses 2024: $2,354,343Net Income 2024: $1,018,9912024

Highlighted filing

2016

Revenue$1,848,124
Expenses$1,260,540
Net Income$587,584
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 27, 2017
Return Version
2016v3.0
Gross Receipts
$1,848,124
Mission and Program Overview

Mission

To manage and operate a camp which provides a quality christian camp experience to young people through the integration of recreational, educational, spiritual and religious activities which is founded upon christian scholarship and learning and the gospel and teachings of jesus christ.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$703,148$1,297,102▲ $593,954
Cash and Non-Interest-Bearing Accounts$67,898$69,891▲ $1,993
Prepaid Expenses and Deferred Charges$13,491$17,660▲ $4,169
Total Assets$784,537$1,384,653▲ $600,116
Liabilities
Other Liabilities$12,220$24,752▲ $12,532
Total Liabilities$12,220$24,752▲ $12,532
Net Assets / Fund Balance
Unrestricted Net Assets$772,317$1,359,901▲ $587,584
Total Net Assets Fund Balance$772,317$1,359,901▲ $587,584
Total Liabilities and Net Assets / Fund Balance$784,537$1,384,653▲ $600,116

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$803,966$23,945$827,911
Other Land Buildings$325,643$233,831$559,474
Buildings$151,380$6,582$157,962
Equipment$16,113$15,120$31,233
Compensation and Service Providers

Board Members and Trustees

NameTitle
David PhillipsChairman
Amie PittmanDirector
Brundi CrawfordDirector
Jackie EdwardsDirector
Mark E GrahamDirector
Timothy BradyCamp Direct/
J Frank HarneySecretary Tr
Revenue and Support

Revenue Composition

Contributions and Grants
$1,205,922
Program Service Revenue
$642,202
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,205,922
Change in Net Assets
$587,584
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$684,946
Salaries, Compensation, and Employee Benefits$575,594
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$499,476--$499,476
Occupancy$142,196--$142,196
Advertising$98,813--$98,813
Office Expenses$59,925--$59,925
All Other Expenses$51,504--$51,504
Depreciation Depletion$50,676--$50,676
Insurance$50,057--$50,057
Other Employee Benefits$44,337--$44,337
Payroll Taxes$31,781--$31,781
Fees for Services Accounting$19,212--$19,212
Other Expenses$18,368--$18,368
Travel$14,836--$14,836
Interest$26--$26
Total Functional Expenses$1,260,540$0$0$1,260,540
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Camp Prepayments$24,752
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

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

During regular board meetings discussions will be held relating to the conflict of interest policy and all members are reminded to disclose any events that may be considered a conflict of interest.

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

An outside accounting firm is retained to review the compensation of the officers and management. Industry data is analyzed to accruately compensate the individuals based upon their experience and other local factors.

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

Management has an annual review of the key employees at which time salary is reviewed and adjusted to match industry standards taking into account the experience of the individual and the local economy.

Form 990, Page 6, Part VI, Line 19

Upon written request a copy of the governing documents will be provided.

Filing and Contact Details

Filer

Filer Name
Camp Cedar Cliff
EIN
74-3160286
Phone
8284503331
Address
PO BOX 9036, ASHEVILLE, NC 28815

Signing Officer

Name
Timothy Brady
Title
Camp Direct/pres
Phone
8282980043
Signed
2017-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Brady
Formed
2006
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
6
Employees
111

Preparer

Firm
Herbert C Freeman CPA Pc
Address
1998 HENDERSONVILLE RD STE 14, ASHEVILLE, NC 28803-2192
Preparer
Herbert C Freeman
Phone
8286844501
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To manage and operate a camp which provides a quality christian camp experience to young people through the integration of recreational, educational, spiritual and religious activities which is founded upon christian scholarship and learning and the gospel and teachings of jesus christ.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0952148
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0911668
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0857392
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06153128
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/BookValueAmt0151380
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06582
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0157962
IRS990ScheduleD/EquipmentGrp/BookValueAmt016113
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015120
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031233
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0803966
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt023945
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0827911
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0325643
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0233831
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0559474
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024752
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAMP PREPAYMENTS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01297102
IRS990ScheduleD/TotalLiabilityAmt024752
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO MANAGE AND OPERATE A CAMP WHICH PROVIDES A QUALITY CHRISTIAN CAMP EXPERIENCE TO YOUNG PEOPLE THROUGH THE INTEGRATION OF RECREATIONAL, EDUCATIONAL, SPIRITUAL AND RELIGIOUS ACTIVITIES WHICH IS FOUNDED UPON CHRISTIAN SCHOLARSHIP AND LEARNING AND THE GOSPEL AND TEACHINGS OF JESUS CHRIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DURING REGULAR BOARD MEETINGS DISCUSSIONS WILL BE HELD RELATING TO THE CONFLICT OF INTEREST POLICY AND ALL MEMBERS ARE REMINDED TO DISCLOSE ANY EVENTS THAT MAY BE CONSIDERED A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AN OUTSIDE ACCOUNTING FIRM IS RETAINED TO REVIEW THE COMPENSATION OF THE OFFICERS AND MANAGEMENT. INDUSTRY DATA IS ANALYZED TO ACCRUATELY COMPENSATE THE INDIVIDUALS BASED UPON THEIR EXPERIENCE AND OTHER LOCAL FACTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MANAGEMENT HAS AN ANNUAL REVIEW OF THE KEY EMPLOYEES AT WHICH TIME SALARY IS REVIEWED AND ADJUSTED TO MATCH INDUSTRY STANDARDS TAKING INTO ACCOUNT THE EXPERIENCE OF THE INDIVIDUAL AND THE LOCAL ECONOMY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON WRITTEN REQUEST A COPY OF THE GOVERNING DOCUMENTS WILL BE PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt01384653
IRS990/TotalAssetsGrp/BOYAmt0784537
IRS990/TotalAssetsGrp/EOYAmt01384653
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01205922
IRS990/TotalEmployeeCnt0111
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01260540
IRS990/TotalFunctionalExpensesGrp/TotalAmt01260540
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012220
IRS990/TotalLiabilitiesEOYAmt024752
IRS990/TotalLiabilitiesGrp/BOYAmt012220
IRS990/TotalLiabilitiesGrp/EOYAmt024752
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0772317
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01359901
IRS990/TotalProgramServiceExpensesAmt01260540
IRS990/TotalProgramServiceRevenueAmt0642202
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0642202
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01848124
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0784537
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01384653
IRS990/TravelGrp/ProgramServicesAmt014836
IRS990/TravelGrp/TotalAmt014836
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0772317
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01359901
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 9036
IRS990/USAddress/CityNm0ASHEVILLE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028815
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.CAMPCEDARCLIFF.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY BRADY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CAMP DIRECT/PRES
ReturnHeader/BusinessOfficerGrp/PhoneNum08282980043
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAMP CEDAR CLIFF
ReturnHeader/Filer/BusinessNameControlTxt0CAMP
ReturnHeader/Filer/EIN0743160286
ReturnHeader/Filer/PhoneNum08284503331
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9036
ReturnHeader/Filer/USAddress/CityNm0ASHEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028815
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07F6566B84D79D6CA44EC4D05B5CF094878D71A4D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId01AD1FA0F6F38F4B6A63727EE2603EA0DA82E57D9
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260287984
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HERBERT C FREEMAN CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01998 HENDERSONVILLE RD STE 14
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASHEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0288032192
ReturnHeader/PreparerPersonGrp/PhoneNum08286844501
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HERBERT C FREEMAN
ReturnHeader/ReturnTs02017-03-16T11:41:33-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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.$3.63$0.30$3.33$3.37$2.35$1.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.29$2.31$2.03$1.99$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.45$0.25$2.20$1.74$1.95$0.22
2021Detailed filing. Detailed filing data is available for this year.$2.55$0.13$2.42$1.85$1.60$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.16$2.17$1.15$1.23$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.09$2.25$1.92$1.55$0.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.08$1.88$1.68$1.53$0.15
2017Detailed filing. Detailed filing data is available for this year.$1.79$0.06$1.73$1.76$1.39$0.37
2016Detailed filing. Detailed filing data is available for this year.$1.38$0.02$1.36$1.85$1.26$0.59
2015Detailed filing. Detailed filing data is available for this year.$0.78$0.01$0.77$1.58$1.21$0.38
2014Detailed filing. Detailed filing data is available for this year.$0.42$0.03$0.40$0.96$0.97$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.45$0.03$0.41$0.91$0.89$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.43$0.03$0.39$0.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.04$0.40$0.94
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.08$0.39$1.04