Civic Intelligence

Camp Fire First Texas

990 • Fiscal year 2023 • EIN 75-0851201

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 12, 2024

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

57th percentile

0.18x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

36th percentile

0.09x

Higher debt load relative to revenue than 36% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

54th percentile

5.7%

Higher net margin than 54% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$181,703

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

15th percentile

-5.7%

Faster asset growth than 15% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

58th percentile

10%

Faster revenue growth than 58% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$4,079,358

Down $246,034 (-5.7%) from 2022

Net Assets

Up

$3,337,376

Up $463,669 (+16%) from 2022

Liabilities

Down

$741,982

Down $709,703 (-49%) from 2022

Revenue And Expenses
Liabilities / Revenue36th percentileNet Margin54th percentile

Revenue

Up

$8,047,377

Up $764,531 (+10%) from 2022

Expenses

Up

$7,588,606

Up $1,431,002 (+23%) from 2022

Net Income

Down

$458,771

Down $666,471 (-59%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2023

Assets$4,079,358
Liabilities$741,982
Net Assets$3,337,376
Open 2023 Filing

Operations Trend

Revenue Growth58th 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

2023

Revenue$8,047,377
Expenses$7,588,606
Net Income$458,771
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.1
Gross Receipts
$8,355,882
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.

Camp Fire First Texas invests in North Texas communities by providing out-of-school time and outdoor learning programs for children and youth while also offering workforce development programs for early childhood educators. We envision a community in which every child has equitable access to the learning opportunities they need to succeed and thrive in a rapidly changing world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$712,271$985,208▲ $272,937
Investments in Publicly Traded Securities$738,464$602,253▼ $136,211
Pledges and Grants Receivable$297,681$505,481▲ $207,800
Cash and Non-Interest-Bearing Accounts$1,050,418$383,582▼ $666,836
Accounts Receivable$50,236$81,295▲ $31,059
Prepaid Expenses and Deferred Charges$70,220$67,805▼ $2,415
Inventories for Sale or Use$17,853$22,438▲ $4,585
Savings and Temporary Cash Investments$187,723$3,394▼ $184,329
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$4,325,392$4,079,358▼ $246,034
Other Assets Total$1,200,526$1,427,902▲ $227,376
Liabilities
Accounts Payable and Accrued Expenses$544,110$560,243▲ $16,133
Unsecured Notes Loans Payable$344,667--
Deferred Revenue$128,709$137,945▲ $9,236
Other Liabilities$434,199$43,794▼ $390,405
Total Liabilities$1,451,685$741,982▼ $709,703
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,211,835$2,584,851▲ $373,016
Net Assets With Donor Restrictions$661,872$752,525▲ $90,653
Total Net Assets Fund Balance$2,873,707$3,337,376▲ $463,669
Total Liabilities and Net Assets / Fund Balance$4,325,392$4,079,358▼ $246,034

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$545,910$819,672$1,365,582
Buildings$419,589$93,232$512,821
Other Land Buildings$19,709$393,636$413,345
Other Assets Org$43,794--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$4,536,809-▲ $589,042$502,793$4,569,560
2022$5,530,982-▼ $662,850$267,879$4,536,809
2021$4,817,228$113,231▲ $952,393$303,867$5,530,982
2020$4,639,595$5,120▲ $951,773$722,466$4,817,228
2019$3,905,998$14,445▲ $1,118,029$342,385$4,639,595
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
BRIAN MILLER-from 423CEOFT$165,000$16,703$181,703
Monica PuenteCFOFT$125,000$12,157$137,157
LAUREN RICHARD-thru 42023President & CEOFT$44,393$12,328$56,721

Board Members and Trustees

NameTitle
Anne Carvalho - Thru 823Chairman
Lisa MaresVice Chair-adm
Jason McmillanVice Chair-fina
Michelle CrimVice Chair-plan
Aileen MiltonDirector
Carlos WalkerDirector
Christi BuellDirector
Clay HooperDirector
Dava KaitalaDirector
Drew RuizDirector
Erma LeeDirector
Jason HeltonDirector
Jay JacksonDirector
KIMBERLY D'AVIGNONDirector
Miranda PlusnickDirector
Myra Olivares-uruetaDirector
Teresa AyalaDirector
Derrick ThomasAt Large
Michelle ClarkAt Large
Will JungSecretary
Katie BriggsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ben E KeithFood ServicePO BOX 2607, Fort Worth, TX 76113$193,627
Revenue and Support

Revenue Composition

Contributions and Grants
$5,497,039
Program Service Revenue
$2,411,712
Investment Income
$34,611
Other Revenue
$104,015
All Other Contributions
$2,345,570
Change in Net Assets
$458,771

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,047,377
Revenue Not Reported on Form 990
$4,899
Total Revenue per Audited Statements
$8,052,276
Total Revenue per Form 990
$8,047,377
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,062,817
Other Expenses$2,402,800
Total Fundraising Expense$494,633
Grants and Similar Amounts Paid$122,989
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,951,530$707,641$319,778$3,978,949
Fees for Services Other$369,105$231,550$5,826$606,481
Occupancy$434,236$40,503$8,820$483,559
Payroll Taxes$251,402$92,134$34,823$378,359
Current Officers, Directors, Trustees, and Key Employees$123,942$236,616$15,023$375,581
Other Employee Benefits$200,377$56,273$27,948$284,598
All Other Expenses$86,826$45,471$62,160$194,457
Grants to Domestic Individuals$122,989--$122,989
Insurance$32,065$54,032-$86,097
Travel$64,390$2,648$1,199$68,237
Other Expenses$52,348$15,333$328$68,009
Conferences and Meetings$57,782$4,738$2,912$65,432
Office Expenses$28,812$35,841$375$65,028
Depreciation Depletion$53,651-$5,673$59,324
Pension Plan Contributions$32,620$8,149$4,561$45,330
Total Functional Expenses$5,408,719$1,685,254$494,633$7,588,606

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,588,606
Total Expenses per Audited Statements$7,588,606
Total Expenses per Form 990$7,588,606
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$107,529
Fundraising Gross Income$55,877
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
AN ARTISTS' CHRISTMAS$216,247$38,985$2,635$36,350
El Tesoro De La Vida Benefit Dinner$181,867$16,616$4,571$12,045
Total Events$406,392$55,734$107,211$-51,477
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$43,794
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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

“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

“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, Line 15A

“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

“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.”

Form 990, Part VIII Income From Fundraising Events

“The net economic benefit from our annual fundraising events is calculated as follows:Contributions from fundraising events reported on Part VIII, line 1c $ 353,725Gross income from fundraising events reported on Part VIII, line 8a 55,877Less: Direct costs of events reported on part VIII, Line 8b (107,529) Net economic benefit of fundraising events $ 302,073”

Filing and Contact Details

Filer

Filer Name
Camp Fire First Texas
EIN
75-0851201
Phone
8178312111
Address
2700 MEACHAM BLVD, FORT WORTH, TX 76137

Signing Officer

Name
Brian Miller
Title
CEO
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Miller
Formed
1914
Legal Domicile
TX
Voting Board Members
21
Independent Board Members
21
Employees
220
Volunteers
206

Preparer

Firm
Sutton Frost Cary LLP
Address
200 E Front St Suite 200, Arlington, TX 76011
Preparer
Carroll Elizabeth Arnott
Phone
8176498083
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“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.”

Part X : FIN48 Footnote

“The Council is recognized by the Internal Revenue Service as exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code (IRC) and is not private foundation as defined in the IRC. Income generated from activities unrelated to the Council's exempt purposes is subject to tax under IRC Section 511. The Council had no material unrelated business income tax liability as of December 31, 2023.Therefore, no tax provision or liability has been reported. The Council had no significant uncertain tax positions for the year ended December 31, 2023.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt22Director
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IRS990/MissionDesc0Camp Fire First Texas invests in North Texas communities by providing out-of-school time and outdoor learning programs for children and youth while also offering workforce development programs for early childhood educators. We envision a community in which every child has equitable access to the learning opportunities they need to succeed and thrive in a rapidly changing world.
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Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,079,358
Liabilities
$741,982
Net assets
$3,337,376
Revenue
$8,047,377
Expenses
$7,588,606
Net income
$458,771
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
2023Detailed filing. Detailed filing data is available for this year.$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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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