Civic Intelligence

Camp Chileda Inc

990 • Fiscal year 2015 • EIN 75-1304041

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 05, 2016

N2075 Orchard Valley DriveLA Crosse, WI 54601

(608) 787-0111

Siviq Scores

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

Liabilities / Assets

55th percentile

0.07x

Higher debt load relative to assets than 55% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

53rd percentile

0.05x

Higher debt load relative to revenue than 53% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

29th percentile

-4.1%

Higher net margin than 29% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

77th percentile

$68,675

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

28th percentile

-4.4%

Faster asset growth than 28% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

30th percentile

-6.2%

Faster revenue growth than 30% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$639,734

Down $29,402 (-4.4%) from 2014

Net Assets

Down

$597,840

Down $34,811 (-5.5%) from 2014

Liabilities

Up

$41,894

Up $5,409 (+15%) from 2014

Revenue

Down

$845,375

Down $55,655 (-6.2%) from 2014

Expenses

Down

$880,186

Down $46,411 (-5.0%) from 2014

Net Income

Down

-$34,811

Down $9,244 (-36%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $500,681Liabilities 2010: $24,882Net Assets 2010: $475,7992010Assets 2011: $610,533Liabilities 2011: $27,213Net Assets 2011: $583,3202011Assets 2012: $658,101Liabilities 2012: $34,291Net Assets 2012: $623,8102012Assets 2013: $691,716Liabilities 2013: $33,498Net Assets 2013: $658,2182013Assets 2014: $669,136Liabilities 2014: $36,485Net Assets 2014: $632,6512014Assets 2015: $639,734Liabilities 2015: $41,894Net Assets 2015: $597,8402015Assets 2016: $559,403Liabilities 2016: $24,293Net Assets 2016: $535,1102016Assets 2017: $434,117Liabilities 2017: $12,939Net Assets 2017: $421,1782017Assets 2018: $291,995Liabilities 2018: $717Net Assets 2018: $291,2782018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2015

Assets$639,734
Liabilities$41,894
Net Assets$597,840

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $836,4912010Expenses 2011: $781,6462011Expenses 2012: $888,2172012Revenue 2013: $930,238Expenses 2013: $895,830Net Income 2013: $34,4082013Revenue 2014: $901,030Expenses 2014: $926,597Net Income 2014: -$25,5672014Revenue 2015: $845,375Expenses 2015: $880,186Net Income 2015: -$34,8112015Revenue 2016: $795,733Expenses 2016: $858,463Net Income 2016: -$62,7302016Revenue 2017: $526,171Expenses 2017: $640,103Net Income 2017: -$113,9322017Revenue 2018: $36,393Expenses 2018: $166,293Net Income 2018: -$129,9002018Revenue 2019: $1,995Expenses 2019: $293,273Net Income 2019: -$291,2782019

Highlighted filing

2015

Revenue$845,375
Expenses$880,186
Net Income-$34,811
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 5, 2016
Return Version
2015v2.1
Gross Receipts
$845,375
Mission and Program Overview

Mission

Provides community based living environments where special needs residents learn and practice skills to foster independent living, enhance social skills, and become active participants in their community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$261,530$262,287▲ $757
Accounts Receivable$165,743$245,060▲ $79,317
Cash and Non-Interest-Bearing Accounts$174,942$76,058▼ $98,884
Land, Buildings, and Equipment, Net$20,488$22,146▲ $1,658
Prepaid Expenses and Deferred Charges$13,170$920▼ $12,250
Total Assets$669,136$639,734▼ $29,402
Other Assets Total$33,263$33,263→ $0
Liabilities
Accounts Payable and Accrued Expenses$36,485$41,894▲ $5,409
Total Liabilities$36,485$41,894▲ $5,409
Net Assets / Fund Balance
Unrestricted Net Assets$632,651$597,840▼ $34,811
Total Net Assets Fund Balance$632,651$597,840▼ $34,811
Total Liabilities and Net Assets / Fund Balance$669,136$639,734▼ $29,402

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$21,286$34,445$55,731
Leasehold Improvements$860$42,388$43,248
Other Assets Org$4,059--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lynn KaySecretary/executive DirectFT$68,675$68,675
Mark KayPresident/CFOFT$64,566$64,566

Board Members and Trustees

NameTitle
Pat SchellerVice President
Jane JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$75
Program Service Revenue
$844,544
Investment Income
$756
Other Revenue
$0
All Other Contributions
$75
Change in Net Assets
$-34,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$651,597
Other Expenses$228,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$450,761$4,555-$455,316
Current Officers, Directors, Trustees, and Key Employees$48,073$85,169-$133,242
Occupancy$67,404--$67,404
Payroll Taxes$37,784$6,864-$44,648
Insurance$25,658$4,528-$30,186
Office Expenses$19,204$6,087-$25,291
Other Employee Benefits$18,249$142-$18,391
Travel$13,346$3,337-$16,683
Depreciation Depletion$8,004--$8,004
Fees for Services Accounting-$5,946-$5,946
Other Expenses$5,077--$5,077
All Other Expenses$1,316--$1,316
Advertising-$398-$398
Total Functional Expenses$763,160$117,026$0$880,186
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mark and Lynn KayOfficers of the OrganizationThe Organization Rents All Four Facilities From the OfficersNo$40,800
Jason KayMARK AND LYNN KAY'S SONW-2 WagesNo$12,611
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Part VI, Section A, Line 2

Mark and lynn kay are husband and wife

Form 990, Part VI, Section B, Line 11

The board relies on the president to review.

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

The board of directors reviews the conflict of interest policy on an annual basis.

Form 990, Part VI, Section B, Line 15

The board determines the compensation for all employees including officers.

Form 990, Part VI, Section C, Line 19

"UPON REQUEST"

Filing and Contact Details

Filer

Filer Name
Camp Chileda Inc
EIN
75-1304041
Phone
6087870111
Address
N2075 ORCHARD VALLEY DRIVE, LA CROSSE, WI 54601
Doing Business As
Chrishaven

Signing Officer

Name
Mark Kay
Title
President
Phone
6087870111
Signed
2016-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Kay
Formed
1969
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
2
Employees
34
Volunteers
0

Preparer

Firm
Hawkins Ash Cpas Llp
Address
500 S SECOND STREET SUITE 200, LA CROSSE, WI 54601
Preparer
Sandra Jensen
Phone
6087847737
Supplemental Narrative

Additional Explanations

Part XII Line 2C Financial Statements and Reporting

The organization had a financial statement review in 2014. This process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Schedule d part x, line 2: u.s. Gaap requires management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by a taxing authority. Management has analyzed the tax positions taken by the organization and has concluded that as of december 31, 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions: however, there are currently no audits for any tax periods in progress. The organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The organization is no longer subject to federal tax examinations by tax authorities for years before 2012 and state examinations for years before 2011.

Raw XML Appendix398 raw XML fields

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/Total509Grp/TotalAmt04481039
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0845375
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0901030
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0929811
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0928471
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0889167
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04493854
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0860
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt042388
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt043248
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt029204
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt14059
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNEMPLOYMENT COMPENSATION DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RENT DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021286
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034445
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt055731
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHEDULE D PART X, LINE 2: U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS: HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2012 AND STATE EXAMINATIONS FOR YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022146
IRS990ScheduleD/TotalBookValueOtherAssetsAmt033263
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MARK AND LYNN KAY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JASON KAY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICERS OF THE ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1MARK AND LYNN KAY'S SON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt040800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt112611
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION RENTS ALL FOUR FACILITIES FROM THE OFFICERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1W-2 WAGES
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MARK AND LYNN KAY ARE HUSBAND AND WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD RELIES ON THE PRESIDENT TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DETERMINES THE COMPENSATION FOR ALL EMPLOYEES INCLUDING OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4"UPON REQUEST"
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAD A FINANCIAL STATEMENT REVIEW IN 2014. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII LINE 2C FINANCIAL STATEMENTS AND REPORTING
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0669136
IRS990/TotalAssetsEOYAmt0639734
IRS990/TotalAssetsGrp/BOYAmt0669136
IRS990/TotalAssetsGrp/EOYAmt0639734
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt075
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0117026
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0763160
IRS990/TotalFunctionalExpensesGrp/TotalAmt0880186
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036485
IRS990/TotalLiabilitiesEOYAmt041894
IRS990/TotalLiabilitiesGrp/BOYAmt036485
IRS990/TotalLiabilitiesGrp/EOYAmt041894
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0632651
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0597840
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0763160
IRS990/TotalProgramServiceRevenueAmt0844544
IRS990/TotalReportableCompFromOrgAmt0133241
IRS990/TotalRevenueGrp/ExclusionAmt0756
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0844544
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0845375
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0669136
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0639734
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03337
IRS990/TravelGrp/ProgramServicesAmt013346
IRS990/TravelGrp/TotalAmt016683
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0632651
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0597840
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0N2075 ORCHARD VALLEY DRIVE
IRS990/USAddress/CityNm0LA CROSSE
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054601
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK KAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06087870111
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAMP CHILEDA INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA CHRISHAVEN
ReturnHeader/Filer/BusinessNameControlTxt0CAMP
ReturnHeader/Filer/EIN0751304041
ReturnHeader/Filer/PhoneNum06087870111
ReturnHeader/Filer/USAddress/AddressLine1Txt0N2075 ORCHARD VALLEY DRIVE
ReturnHeader/Filer/USAddress/CityNm0LA CROSSE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390912608
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAWKINS ASH CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 S SECOND STREET SUITE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LA CROSSE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054601
ReturnHeader/PreparerPersonGrp/PhoneNum06087847737
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SANDRA JENSEN
ReturnHeader/ReturnTs02016-08-09T09:31:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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