Civic Intelligence

Camp Chileda Inc

990 • Fiscal year 2017 • EIN 75-1304041

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 13, 2018

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

48th percentile

0.03x

Higher debt load relative to assets than 48% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

45th percentile

0.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

12th percentile

-22%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

8th percentile

-22%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

8th percentile

-34%

Faster revenue growth than 8% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$434,117

Down $125,286 (-22%) from 2016

Net Assets

Down

$421,178

Down $113,932 (-21%) from 2016

Liabilities

Down

$12,939

Down $11,354 (-47%) from 2016

Revenue

Down

$526,171

Down $269,562 (-34%) from 2016

Expenses

Down

$640,103

Down $218,360 (-25%) from 2016

Net Income

Down

-$113,932

Down $51,202 (-82%) from 2016

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

2017

Assets$434,117
Liabilities$12,939
Net Assets$421,178

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

2017

Revenue$526,171
Expenses$640,103
Net Income-$113,932
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 13, 2018
Return Version
2017v2.3
Gross Receipts
$526,726
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$215,678$239,331▲ $23,653
Savings and Temporary Cash Investments$112,970$106,029▼ $6,941
Accounts Receivable$175,745$27,952▼ $147,793
Land, Buildings, and Equipment, Net$13,582$24,361▲ $10,779
Prepaid Expenses and Deferred Charges$8,022$3,038▼ $4,984
Total Assets$559,403$434,117▼ $125,286
Other Assets Total$33,406$33,406→ $0
Liabilities
Accounts Payable and Accrued Expenses$24,293$12,939▼ $11,354
Total Liabilities$24,293$12,939▼ $11,354
Net Assets / Fund Balance
Unrestricted Net Assets$535,110$421,178▼ $113,932
Total Net Assets Fund Balance$535,110$421,178▼ $113,932
Total Liabilities and Net Assets / Fund Balance$559,403$434,117▼ $125,286

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$17,033$27,501$44,534
Other Land Buildings$7,328$34,360$41,688
Other Assets Org$4,059--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lynn KaySecretary/executive DirectFT$69,347$69,347

Board Members and Trustees

NameTitle
Jason KayPresident
Mark KayPresident/CFO Through 7/2017
Pat SchellerVice President Through 7/2017
Jane JohnsonTreasurer
Roslyn MiddletonVice Presdient Starting 8/2017
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$526,720
Investment Income
$-549
Other Revenue
$0
Change in Net Assets
$-113,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$474,145
Other Expenses$165,958
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$316,760$47,261-$364,021
Current Officers, Directors, Trustees, and Key Employees$48,543$20,804-$69,347
Occupancy$59,198--$59,198
Payroll Taxes$35,654$5,123-$40,777
Insurance$26,478$4,673-$31,151
Fees for Services Accounting-$13,998-$13,998
Office Expenses$8,098$4,175-$12,273
Travel$9,436$2,359-$11,795
Depreciation Depletion$5,997--$5,997
Other Expenses$1,555--$1,555
All Other Expenses$1,500--$1,500
Advertising-$110-$110
Total Functional Expenses$541,600$98,503$0$640,103
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
Lynn KayOfficers of the OrganizationThe Organization Rents All Four Facilities From the OfficersNo$34,000
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

Lynn kay and jason kay are mother and son.

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

The board relies on the secretary 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
2018-08-13
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
22
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. 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, 2017, 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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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/InvestmentIncomePYPct00.00140
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99870
IRS990ScheduleA/PublicSupportPY509Pct00.99830
IRS990ScheduleA/PublicSupportTotal509Amt03996283
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0526720
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0798200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0844619
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0900132
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0926612
IRS990ScheduleA/Total509Grp/TotalAmt03996283
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0526726
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0798733
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0845375
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0901030
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0929811
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04001675
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017033
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt027501
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt044534
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt029347
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt14059
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNEMPLOYMENT COMPENSATION DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RENT DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07328
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034360
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041688
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, 2017, 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/TotalBookValueLandBuildingsAmt024361
IRS990ScheduleD/TotalBookValueOtherAssetsAmt033406
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0LYNN KAY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICERS OF THE ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt034000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION RENTS ALL FOUR FACILITIES FROM THE OFFICERS
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LYNN KAY AND JASON KAY ARE MOTHER AND SON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD RELIES ON THE SECRETARY 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. 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/TotalAssetsBOYAmt0559403
IRS990/TotalAssetsEOYAmt0434117
IRS990/TotalAssetsGrp/BOYAmt0559403
IRS990/TotalAssetsGrp/EOYAmt0434117
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098503
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0541600
IRS990/TotalFunctionalExpensesGrp/TotalAmt0640103
IRS990/TotalGrossUBIAmt0-555
IRS990/TotalLiabilitiesBOYAmt024293
IRS990/TotalLiabilitiesEOYAmt012939
IRS990/TotalLiabilitiesGrp/BOYAmt024293
IRS990/TotalLiabilitiesGrp/EOYAmt012939
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0535110
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0421178
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0541600
IRS990/TotalProgramServiceRevenueAmt0526720
IRS990/TotalReportableCompFromOrgAmt069347
IRS990/TotalRevenueGrp/ExclusionAmt06
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0526720
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0526171
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-555
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0559403
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0434117
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02359
IRS990/TravelGrp/ProgramServicesAmt09436
IRS990/TravelGrp/TotalAmt011795
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0535110
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0421178
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LYNN KAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06087870111
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-08-13
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/AtSubmissionCreationDeviceId0E2FDFD8539EB39660F612433B86BE2DD8D0B9E96
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BDEBE321AF815D20D7F3E6FF06907EE5941B8DC6
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0192.55.242.200
ReturnHeader/FilingSecurityInformation/IPDt02018-08-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:08:01

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