Civic Intelligence

Camp Chileda Inc

990 • Fiscal year 2016 • EIN 75-1304041

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 23, 2017

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

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

24th percentile

-7.9%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

78th percentile

$72,014

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

31st percentile

-5.9%

Faster revenue growth than 31% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$559,403

Down $80,331 (-13%) from 2015

Net Assets

Down

$535,110

Down $62,730 (-10%) from 2015

Liabilities

Down

$24,293

Down $17,601 (-42%) from 2015

Revenue

Down

$795,733

Down $49,642 (-5.9%) from 2015

Expenses

Down

$858,463

Down $21,723 (-2.5%) from 2015

Net Income

Down

-$62,730

Down $27,919 (-80%) from 2015

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

2016

Assets$559,403
Liabilities$24,293
Net Assets$535,110

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

2016

Revenue$795,733
Expenses$858,463
Net Income-$62,730
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 23, 2017
Return Version
2016v3.0
Gross Receipts
$795,733
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
Cash and Non-Interest-Bearing Accounts$76,058$215,678▲ $139,620
Accounts Receivable$245,060$175,745▼ $69,315
Savings and Temporary Cash Investments$262,287$112,970▼ $149,317
Land, Buildings, and Equipment, Net$22,146$13,582▼ $8,564
Prepaid Expenses and Deferred Charges$920$8,022▲ $7,102
Total Assets$639,734$559,403▼ $80,331
Other Assets Total$33,263$33,406▲ $143
Liabilities
Accounts Payable and Accrued Expenses$41,894$24,293▼ $17,601
Total Liabilities$41,894$24,293▼ $17,601
Net Assets / Fund Balance
Unrestricted Net Assets$597,840$535,110▼ $62,730
Total Net Assets Fund Balance$597,840$535,110▼ $62,730
Total Liabilities and Net Assets / Fund Balance$639,734$559,403▼ $80,331

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,948$42,783$55,731
Leasehold Improvements$634$42,614$43,248
Other Assets Org$4,059--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lynn KaySecretary/executive DirectFT$72,014$72,014
Mark KayPresident/CFOFT$57,739$57,739

Board Members and Trustees

NameTitle
Pat SchellerVice President
Jane JohnsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,000
Program Service Revenue
$792,200
Investment Income
$533
Other Revenue
$0
All Other Contributions
$3,000
Change in Net Assets
$-62,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$674,593
Other Expenses$183,870
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$488,486$5,789-$494,275
Current Officers, Directors, Trustees, and Key Employees$50,410$79,343-$129,753
Occupancy$60,334--$60,334
Payroll Taxes$44,052$6,513-$50,565
Insurance$29,014$5,120-$34,134
Office Expenses$9,563$4,854-$14,417
Travel$10,484$2,620-$13,104
Depreciation Depletion$8,564--$8,564
Fees for Services Accounting-$5,376-$5,376
Other Expenses$1,453--$1,453
All Other Expenses$1,083--$1,083
Interest$3--$3
Total Functional Expenses$748,848$109,615$0$858,463
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$23,875
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 11B

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
Lynn Kay
Title
Secretary
Phone
6087870111
Signed
2017-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Kay
Formed
1969
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
2
Employees
28
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, 2016, 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 determination of tax-exempt is considered to be a tax position taken with respect to the provisions of u.s. Gaap.

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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0929811
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0928471
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04403420
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0634
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt042614
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt043248
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt029347
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt14059
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNEMPLOYMENT COMPENSATION DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RENT DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012948
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt042783
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, 2016, 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 DETERMINATION OF TAX-EXEMPT IS CONSIDERED TO BE A TAX POSITION TAKEN WITH RESPECT TO THE PROVISIONS OF U.S. GAAP.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013582
IRS990ScheduleD/TotalBookValueOtherAssetsAmt033406
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/TransactionAmt123875
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 11B
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/TotalAssetsBOYAmt0639734
IRS990/TotalAssetsEOYAmt0559403
IRS990/TotalAssetsGrp/BOYAmt0639734
IRS990/TotalAssetsGrp/EOYAmt0559403
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03000
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0109615
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0748848
IRS990/TotalFunctionalExpensesGrp/TotalAmt0858463
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt041894
IRS990/TotalLiabilitiesEOYAmt024293
IRS990/TotalLiabilitiesGrp/BOYAmt041894
IRS990/TotalLiabilitiesGrp/EOYAmt024293
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0597840
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0535110
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0748848
IRS990/TotalProgramServiceRevenueAmt0792200
IRS990/TotalReportableCompFromOrgAmt0129753
IRS990/TotalRevenueGrp/ExclusionAmt0533
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0792200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0795733
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0639734
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0559403
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02620
IRS990/TravelGrp/ProgramServicesAmt010484
IRS990/TravelGrp/TotalAmt013104
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0597840
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0535110
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN KAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06087870111
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-23
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/FilingSecurityInformation/AtSubmissionCreationDeviceId056953BABF8918447F832D0DD0B090CEDF594084C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId008E9DDFA0DD8A8260F0B94FC828F5942CB8135D9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.179.106.126
ReturnHeader/FilingSecurityInformation/IPDt02017-06-23
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:43:51
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/ReturnTs02017-07-17T12:28:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31

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