Civic Intelligence

Camp Fire First Texas

990 • Fiscal year 2019 • EIN 75-0851201

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

Organization ProfileWWW.CAMPFIREFW.ORG

View Organization Page

2700 Meacham BlvdFort Worth, TX 76137

(817) 831-2111

Siviq Scores

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

Liabilities / Assets

67th percentile

0.34x

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

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

49th percentile

0.15x

Higher debt load relative to revenue than 49% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

76th percentile

18%

Higher net margin than 76% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

79th percentile

$215,371

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

90th percentile

37%

Faster asset growth than 90% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

81st percentile

25%

Faster revenue growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$3,267,856

Up $882,413 (+37%) from 2018

Net Assets

Up

$2,170,884

Up $1,269,881 (+141%) from 2018

Liabilities

Down

$1,096,972

Down $387,468 (-26%) from 2018

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin76th percentile

Revenue

Up

$7,082,233

Up $1,415,717 (+25%) from 2018

Expenses

Up

$5,802,835

Up $105,255 (+1.8%) from 2018

Net Income

Up

$1,279,398

Up $1,310,462 (+4219%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

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

$15M$10M$5.0M$0Assets 2010: $6,254,737Liabilities 2010: $473,841Net Assets 2010: $5,780,8962010Assets 2011: $6,672,285Liabilities 2011: $360,576Net Assets 2011: $6,311,7092011Assets 2012: $10,826,060Liabilities 2012: $905,020Net Assets 2012: $9,921,0402012Assets 2013: $10,619,046Liabilities 2013: $481,636Net Assets 2013: $10,137,4102013Assets 2014: $11,844,412Liabilities 2014: $334,304Net Assets 2014: $11,510,1082014Assets 2015: $12,310,915Liabilities 2015: $729,136Net Assets 2015: $11,581,7792015Assets 2016: $12,492,869Liabilities 2016: $1,390,172Net Assets 2016: $11,102,6972016Assets 2017: $2,735,346Liabilities 2017: $1,672,650Net Assets 2017: $1,062,6962017Assets 2018: $2,385,443Liabilities 2018: $1,484,440Net Assets 2018: $901,0032018Assets 2019: $3,267,856Liabilities 2019: $1,096,972Net Assets 2019: $2,170,8842019Assets 2020: $2,054,801Liabilities 2020: $1,046,906Net Assets 2020: $1,007,8952020Assets 2021: $3,402,865Liabilities 2021: $1,638,564Net Assets 2021: $1,764,3012021Assets 2022: $4,325,392Liabilities 2022: $1,451,685Net Assets 2022: $2,873,7072022Assets 2023: $4,079,358Liabilities 2023: $741,982Net Assets 2023: $3,337,3762023Assets 2024: $3,770,744Liabilities 2024: $561,936Net Assets 2024: $3,208,8082024

Highlighted filing

2019

Assets$3,267,856
Liabilities$1,096,972
Net Assets$2,170,884
Open 2019 Filing

Operations Trend

Revenue Growth81st percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,072,2082010Expenses 2011: $5,002,5392011Expenses 2012: $5,185,5622012Revenue 2013: $6,125,434Expenses 2013: $5,909,064Net Income 2013: $216,3702013Revenue 2014: $7,701,021Expenses 2014: $6,328,323Net Income 2014: $1,372,6982014Revenue 2015: $6,926,323Expenses 2015: $6,854,652Net Income 2015: $71,6712015Revenue 2016: $5,711,889Expenses 2016: $6,190,971Net Income 2016: -$479,0822016Revenue 2017: $5,748,078Expenses 2017: $5,778,076Net Income 2017: -$29,9982017Revenue 2018: $5,666,516Expenses 2018: $5,697,580Net Income 2018: -$31,0642018Revenue 2019: $7,082,233Expenses 2019: $5,802,835Net Income 2019: $1,279,3982019Revenue 2020: $4,033,139Expenses 2020: $3,733,021Net Income 2020: $300,1182020Revenue 2021: $5,650,574Expenses 2021: $4,799,945Net Income 2021: $850,6292021Revenue 2022: $7,282,846Expenses 2022: $6,157,604Net Income 2022: $1,125,2422022Revenue 2023: $8,047,377Expenses 2023: $7,588,606Net Income 2023: $458,7712023Revenue 2024: $6,766,281Expenses 2024: $7,128,890Net Income 2024: -$362,6092024

Highlighted filing

2019

Revenue$7,082,233
Expenses$5,802,835
Net Income$1,279,398
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$7,494,880
Mission and Program Overview

Mission

Camp fire first texas builds caring, confident youth and future leaders. Because of camp fire, children and youth are: ready to learn when they start school; caring, confident and developing as leaders; respectful of the outdoor environment; and actively involved with their families and other adults.

Young people want to shape the world. Camp fire provides the opportunity to find their spark, lift their voice, and discover who they are. (cont on sch. O)

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$0$802,782▲ $802,782
Cash and Non-Interest-Bearing Accounts$57,037$497,773▲ $440,736
Land, Buildings, and Equipment, Net$532,713$469,804▼ $62,909
Investments in Publicly Traded Securities$0$301,717▲ $301,717
Pledges and Grants Receivable$403,383$171,014▼ $232,369
Accounts Receivable$49,702$92,373▲ $42,671
Prepaid Expenses and Deferred Charges$43,657$71,341▲ $27,684
Inventories for Sale or Use$63,542$38,189▼ $25,353
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,385,443$3,267,856▲ $882,413
Other Assets Total$1,235,409$822,863▼ $412,546
Liabilities
Unsecured Notes Loans Payable$1,091,000$594,667▼ $496,333
Accounts Payable and Accrued Expenses$283,781$293,746▲ $9,965
Deferred Revenue$109,659$108,423▼ $1,236
Other Liabilities$0$100,136▲ $100,136
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,484,440$1,096,972▼ $387,468
Net Assets / Fund Balance
Net Assets With Donor Restrictions$586,527$1,890,627▲ $1,304,100
Net Assets Without Donor Restrictions$314,476$280,257▼ $34,219
Total Net Assets Fund Balance$901,003$2,170,884▲ $1,269,881
Total Liabilities and Net Assets / Fund Balance$2,385,443$3,267,856▲ $882,413

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$385,670$746,542$1,132,212
Other Land Buildings$84,134$453,649$537,783
Other Assets Org$822,863--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$3,905,998$14,445▲ $1,118,029$342,385$4,639,595
2018$5,084,109$11,031▼ $252,210$865,973$3,905,998
2017$4,908,416$8,592▲ $1,007,847$777,806$5,084,109
2016$5,162,093$22,122▲ $659,508$846,374$4,908,416
2015$6,083,338$8,923▲ $35,778$878,588$5,162,093
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ann SheetsCEOFT$191,202$24,169$215,371
Linda RamozCFOFT$96,267$19,197$115,464
Lyn LucasChief Program OfficerFT$105,615$7,269$112,884
Lisa CookChief Facilities and Techn.FT$91,638$18,604$110,242

Board Members and Trustees

NameTitle
Bill MccoyChairman
Drenda Williams WittVice Chair of Planning
Jake YarboroughVice Chair, Administration
Randi MitchellVice Chair, Fin. Development
Carlos WalkerDirector
Christie EcklerDirector
Clay HooperDirector
Derrick ThomasDirector
Dianna FloresDirector
Donna James-harveyDirector
Elva LablancDirector
Gabriel GarciaDirector
Goldie RhoneDirector
Jason HeltonDirector
Jay JacksonDirector
Jim DebakerDirector
KIMBERLY D'AVIGNONDirector
Kay WestDirector
Lauren McdonaldDirector
Lisa MaresDirector
Michelle ClarkDirector
Robby ReebDirector
Robert PikeDirector
Roland SchaferDirector
Russ MorrisDirector
Anne CarvalhoAt Large Exec Committee
Chuck MooneyAt Large Exec Committee
Travis PattersonAt Large Exec Committee
Kelli WalterSecretary
Katie BriggsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,317,773
Program Service Revenue
$2,829,675
Investment Income
$-196,981
Other Revenue
$131,766
All Other Contributions
$3,330,064
Change in Net Assets
$1,279,398

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table2$90,000Actual Expenses
Total Noncash Contributions2$90,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,082,233
Revenue Not Reported on Form 990
$-9,517
Total Revenue per Audited Statements
$7,072,716
Total Revenue per Form 990
$7,082,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,104,707
Other Expenses$1,641,812
Total Fundraising Expense$260,812
Grants and Similar Amounts Paid$56,316
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,489,356$1,277,629$171,440$2,938,425
Current Officers, Directors, Trustees, and Key Employees$255,621$276,595$21,641$553,857
Office Expenses$389,039$33,081$4,362$426,482
Occupancy$255,256$107,534-$362,790
Fees for Services Other$157,269$108,240-$265,509
Other Employee Benefits$160,668$73,447$18,542$252,657
Payroll Taxes$158,114$72,097$15,026$245,237
Pension Plan Contributions$66,882$36,355$11,294$114,531
All Other Expenses$63,601$28,303$260$92,164
Payments to Affiliates-$68,079-$68,079
Travel$62,988$4,504$228$67,720
Depreciation Depletion$61,378--$61,378
Grants to Domestic Individuals$56,316--$56,316
Insurance$6,254$48,856-$55,110
Other Expenses$30,665$8,568$98$39,233
Fees for Services Accounting-$37,284-$37,284
Interest-$11,233$15,708$26,941
Conferences and Meetings$18,600$708$265$19,573
Advertising$8,207$2,377$544$11,128
Total Functional Expenses$3,303,909$2,238,114$260,812$5,802,835

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,802,835
Total Expenses per Audited Statements$5,802,835
Total Expenses per Form 990$5,802,835
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$151,394
Fundraising Gross Income$137,515
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
An Artist Chris$247,004$82,875$76,753$6,122
De La Vida Dinn$139,519$54,540$14,777$39,763
Total Events$410,023$137,515$151,394$-13,879
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Asset Retirement Liability$100,136
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Process to review form 990: the irs form 990 is e-mailed to the board of directors and finance committee for review and comment prior to filing. If necessary, questions may be referred to the council's accounting firm, who prepared the form 990 with information provided by management.”

Form 990, Part VI, Section B, Line 12C

“Process to monitor and enforce the conflict of interest policy: the council requires the board of directors and appropriate committees to annually disclose any conflict of interest in a written statement to the board. Further, where there is a conflict or potential conflict, the board member is required to abstain from any vote related to such conflict.”

Form 990, Part VI, Section B, Lines 15A & 15B

“Compensation review: the executive committee of the board serves as the compensation committee and is charged with setting compensation for the president/ceo on an annual basis. They are provided with a history of the ceo's compensation and benefits on an annual basis when reviewing proposed compensation for the following year. In addition, they are also provided information derived from irs 990 forms about the compensation of comparable local non-profit ceos and comparable ceos of other camp fire councils of similar size and scope within the united states. Information derived from salary studies of non-profit professionals in the dallas/fort worth area is also used to assist in determining compensation. The compensation package is approved through the budgeting process by the board of directors and documented on a personnel change record signed by the board chair. The ceo annually sets compensation for other key positions after reviewing salary surveys and salary and benefit compensation plans. The reviews for other key positions are documented through personnel change records signed by the ceo.”

Form 990, Part VI, Section C, Line 19

“Availability of documents: in addition, audited financial statements are available upon request. Governing documents, including the articles of incorporation, bylaws, and council policies, are also available upon request.”

Filing and Contact Details

Filer

Filer Name
Camp Fire First Texas
EIN
75-0851201
In Care Of
% LINDA RAMOZ
Phone
8178312111
Address
2700 Meacham Blvd, Fort Worth, TX 76137

Signing Officer

Name
Lauren Richard
Title
CEO
Phone
8178312111
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauren Richard
Formed
1914
Legal Domicile
TX
Voting Board Members
30
Independent Board Members
30
Employees
232
Volunteers
1,391

Preparer

Firm
Bkd Llp
Address
777 Main Street Suite 2000, Fort Worth, TX 76102
Preparer
Alison Williams
Phone
8173322301
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Other changes in net assets: transfer of property & equipment $(8,996)”

Form 990, Part III, Line 3

“Effective December 2019, Camp Fire First Texas ceased operations of the Child Development Center. As we looked at refining our mission and doing what we do best, we took the opportunity to analyze our own operations. In doing so, we realized that we can more effectively execute our strategic plans, driven by our promise, by leasing our childcare center to an organization, whose mission aligns with ours.”

Financial Statement Notes

Schedule D, Part V, Line 4

“Intended use of endowment funds: el tesoro foundation's purpose is to create, hold and administer a permanent endowment for the council in order to help ensure its continued financial well being and ability to carry out its purpose as stated in its articles of incorporation.”

Schedule D, Part X, Line 2

“Asc 740 footnote: management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.”

Schedule D, Part XI, Line 2D

“Reconciliation of revenue per audited financials to tax return: transfer of property & equipment $(8,996)”

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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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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,267,856
Liabilities
$1,096,972
Net assets
$2,170,884
Revenue
$7,082,233
Expenses
$5,802,835
Net income
$1,279,398
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$0.56$3.21$6.77$7.13$0.36
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.08$0.74$3.34$8.05$7.59$0.46
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.33$1.45$2.87$7.28$6.16$1.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.40$1.64$1.76$5.65$4.80$0.85
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.05$1.05$1.01$4.03$3.73$0.30
2019Detailed filing. Detailed filing data is available for this year.$3.27$1.10$2.17$7.08$5.80$1.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$1.48$0.90$5.67$5.70$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$1.67$1.06$5.75$5.78$0.03
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.5$1.39$11.1$5.71$6.19$0.48
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.3$0.73$11.6$6.93$6.85$0.07
2014Detailed filing. Detailed filing data is available for this year.$11.8$0.33$11.5$7.70$6.33$1.37
2013Detailed filing. Detailed filing data is available for this year.$10.6$0.48$10.1$6.13$5.91$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$0.91$9.92$5.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$0.36$6.31$5.00
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.25$0.47$5.78$5.07