Civic Intelligence

Crossview Christian Camp and Retreat Center

990 • Fiscal year 2013 • EIN 75-2879011

Jan 01, 2013 to Dec 31, 2013 • Filed on May 11, 2014

PO Box 28879229

(806) 294-5021

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

35th percentile

-1.6%

Higher net margin than 35% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

58th percentile

$29,800

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

41st percentile

-0.3%

Faster asset growth than 41% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$572,141

Down $2,007 (-0.3%) from 2012

Net Assets

Down

$571,260

Down $2,407 (-0.4%) from 2012

Liabilities

Up

$881

Up $400 (+83%) from 2012

Revenue

$149,216

No earlier filing loaded for comparison.

Expenses

Up

$151,623

Up $18,154 (+14%) from 2012

Net Income

-$2,407

No earlier filing loaded for comparison.

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: $543,650Liabilities 2010: $762Net Assets 2010: $542,8882010Assets 2011: $587,196Liabilities 2011: $560Net Assets 2011: $586,6362011Assets 2012: $574,148Liabilities 2012: $481Net Assets 2012: $573,6672012Assets 2013: $572,141Liabilities 2013: $881Net Assets 2013: $571,2602013Assets 2014: $571,465Liabilities 2014: $1,370Net Assets 2014: $570,0952014Assets 2015: $571,186Liabilities 2015: $667Net Assets 2015: $570,5192015Assets 2016: $600,363Liabilities 2016: $1,037Net Assets 2016: $599,3262016Assets 2017: $638,921Liabilities 2017: $730Net Assets 2017: $638,1912017Assets 2018: $645,439Liabilities 2018: $875Net Assets 2018: $644,5642018Assets 2019: $638,352Liabilities 2019: $0Net Assets 2019: $638,3522019Assets 2020: $623,118Liabilities 2020: $420Net Assets 2020: $622,6982020Assets 2021: $627,022Liabilities 2021: $549Net Assets 2021: $626,4732021Assets 2022: $627,423Liabilities 2022: $1,465Net Assets 2022: $625,9582022Assets 2023: $628,586Liabilities 2023: $619Net Assets 2023: $627,9672023Assets 2024: $595,691Liabilities 2024: $0Net Assets 2024: $595,6912024

Highlighted filing

2013

Assets$572,141
Liabilities$881
Net Assets$571,260

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $154,1402010Expenses 2011: $136,9742011Expenses 2012: $133,4692012Revenue 2013: $149,216Expenses 2013: $151,623Net Income 2013: -$2,4072013Revenue 2014: $150,468Expenses 2014: $151,633Net Income 2014: -$1,1652014Revenue 2015: $137,270Expenses 2015: $136,846Net Income 2015: $4242015Revenue 2016: $178,935Expenses 2016: $150,128Net Income 2016: $28,8072016Revenue 2017: $201,267Expenses 2017: $162,402Net Income 2017: $38,8652017Revenue 2018: $187,353Expenses 2018: $180,980Net Income 2018: $6,3732018Revenue 2019: $162,808Expenses 2019: $169,020Net Income 2019: -$6,2122019Revenue 2020: $63,037Expenses 2020: $78,691Net Income 2020: -$15,6542020Revenue 2021: $106,619Expenses 2021: $102,844Net Income 2021: $3,7752021Revenue 2022: $126,731Expenses 2022: $127,246Net Income 2022: -$5152022Revenue 2023: $206,086Expenses 2023: $204,077Net Income 2023: $2,0092023Revenue 2024: $141,601Expenses 2024: $173,877Net Income 2024: -$32,2762024

Highlighted filing

2013

Revenue$149,216
Expenses$151,623
Net Income-$2,407
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 11, 2014
Return Version
2013v3.1
Gross Receipts
$149,216
Mission and Program Overview

Mission

The mission is to reach at rist children and youth with the life changing truth of gods word.

Crossview christian camp and retreat center is a non denominational christian camp serving west and north central texas. Our mission is to reach at risk children and youth with the life changing truth of gods word.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$554,176$544,803▼ $9,373
Cash and Non-Interest-Bearing Accounts$19,972$27,338▲ $7,366
Total Assets$574,148$572,141▼ $2,007
Liabilities
Accounts Payable and Accrued Expenses$481$881▲ $400
Total Liabilities$481$881▲ $400
Net Assets / Fund Balance
Unrestricted Net Assets$573,667$571,260▼ $2,407
Total Net Assets Fund Balance$573,667$571,260▼ $2,407
Total Liabilities and Net Assets / Fund Balance$574,148$572,141▼ $2,007

Asset Categories

AssetBook ValueDepreciationBasis
Land$405,000-$405,000
Equipment$139,803$130,759$270,562
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Pj SchmidtCamp DirectorFT$29,800$29,800
Jennifer SchmidtOffice ManagerPT$10,750$10,750

Board Members and Trustees

NameTitle
Greg MccowenPresident
Clay PostVice President
Chris CreelDirector
Dionne MccowenDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$117,593
Program Service Revenue
$20,143
Investment Income
$0
Other Revenue
$11,480
All Other Contributions
$109,332
Change in Net Assets
$-2,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$75,333
Other Expenses$73,340
Grants and Similar Amounts Paid$2,950
Total Fundraising Expense$1,756
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$35,175$5,375-$40,550
Other Salaries and Wages$29,416--$29,416
Occupancy$20,089--$20,089
Depreciation Depletion$9,793--$9,793
Insurance$7,018--$7,018
Payroll Taxes$4,956$411-$5,367
Advertising-$5,282-$5,282
Grants to Domestic Orgs$2,950--$2,950
Office Expenses$1,685--$1,685
Other Expenses$749$1,404$1,756$749
All Other Expenses$376--$376
Fees for Services Accounting-$330-$330
Total Functional Expenses$133,509$16,358$1,756$151,623
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Greg mccowen and dionne mccowen are spouses

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

The office manager looks over the return line by line checking it against her records. She then gives it to the camp director who goes thru it line by line. If he has any questions he goes to the office manager and they check his questions against the camp records. If there are any changes, they give those to the cpa who corrects the return and sends them a corrected copy. They review the changed form line by line. Once the return is considered correct by all of them, then the president signs it and the return is filed.

Form 990, Part VI, Section A, Line 2

Pj schmidt and jennifer schmidt are spouses

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

Each member of the board of directors is required to sign a conflict of interest disclosure statement

Form 990, Part VI, Section B, Line 15A 15B

Each member of the board of directors meets without the person whose salary is being discussed and votes on any salary changes. They may request financial data from the camp director or office manager prior to this meeting. The board informs the camp director and office manager of any salary changes and the office manager puts those into effect.

Form 990, Part VI, Section A, Line 9

Greg McCowen, 4501 77th Street, Lubbock, Tx 79424 Clay Post, 6420 31st Street, Lubbock, Tx 79407 Dionne McCowen, 4501 77th Street, Lubbock, Tx 79424 Chris Creel, 7433 Woodrow Road, Wolfforth, Tx 79382

Filing and Contact Details

Filer

EIN
75-2879011
Phone
8062945021

Signing Officer

Name
Greg Mccowan
Title
President
Signed
2014-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Mccowen
Formed
2000
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
3
Employees
22
Volunteers
70

Preparer

Preparer
David Ridley
Phone
8067472542
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/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0713076
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt06415
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt03472
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt09887
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0135230
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0110621
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0172328
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0153065
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0151719
IRS990ScheduleA/Total509Grp/TotalAmt0722963
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0135230
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0110621
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0172328
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0153065
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0151719
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0722963
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0139803
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130759
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0270562
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0405000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0405000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0544803
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GREG MCCOWEN AND DIONNE MCCOWEN ARE SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICE MANAGER LOOKS OVER THE RETURN LINE BY LINE CHECKING IT AGAINST HER RECORDS. SHE THEN GIVES IT TO THE CAMP DIRECTOR WHO GOES THRU IT LINE BY LINE. IF HE HAS ANY QUESTIONS HE GOES TO THE OFFICE MANAGER AND THEY CHECK HIS QUESTIONS AGAINST THE CAMP RECORDS. IF THERE ARE ANY CHANGES, THEY GIVE THOSE TO THE CPA WHO CORRECTS THE RETURN AND SENDS THEM A CORRECTED COPY. THEY REVIEW THE CHANGED FORM LINE BY LINE. ONCE THE RETURN IS CONSIDERED CORRECT BY ALL OF THEM, THEN THE PRESIDENT SIGNS IT AND THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PJ SCHMIDT AND JENNIFER SCHMIDT ARE SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH MEMBER OF THE BOARD OF DIRECTORS MEETS WITHOUT THE PERSON WHOSE SALARY IS BEING DISCUSSED AND VOTES ON ANY SALARY CHANGES. THEY MAY REQUEST FINANCIAL DATA FROM THE CAMP DIRECTOR OR OFFICE MANAGER PRIOR TO THIS MEETING. THE BOARD INFORMS THE CAMP DIRECTOR AND OFFICE MANAGER OF ANY SALARY CHANGES AND THE OFFICE MANAGER PUTS THOSE INTO EFFECT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Greg McCowen, 4501 77th Street, Lubbock, Tx 79424 Clay Post, 6420 31st Street, Lubbock, Tx 79407 Dionne McCowen, 4501 77th Street, Lubbock, Tx 79424 Chris Creel, 7433 Woodrow Road, Wolfforth, Tx 79382
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 A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15a 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section A, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0574148
IRS990/TotalAssetsEOYAmt0572141
IRS990/TotalAssetsGrp/BOYAmt0574148
IRS990/TotalAssetsGrp/EOYAmt0572141
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0117593
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01756
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016358
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0133509
IRS990/TotalFunctionalExpensesGrp/TotalAmt0151623
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0481
IRS990/TotalLiabilitiesEOYAmt0881
IRS990/TotalLiabilitiesGrp/BOYAmt0481
IRS990/TotalLiabilitiesGrp/EOYAmt0881
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0573667
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0571260
IRS990/TotalProgramServiceExpensesAmt0133509
IRS990/TotalProgramServiceRevenueAmt020143
IRS990/TotalReportableCompFromOrgAmt040550
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt031623
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0149216
IRS990/TotalVolunteersCnt070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0574148
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0572141
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0573667
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0571260
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine104501 77TH STREET
IRS990/USAddress/City0LUBBOCK
IRS990/USAddress/State0TX
IRS990/USAddress/ZIPCode079424
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.crossviewcamp.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GREG MCCOWAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine10CROSSVIEW CHRISTIAN CAMP & RETREAT
ReturnHeader/Filer/BusinessNameControlTxt0CROS
ReturnHeader/Filer/EIN0752879011
ReturnHeader/Filer/PhoneNum08062945021
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 288
ReturnHeader/Filer/USAddress/City0DICKENS
ReturnHeader/Filer/USAddress/State0TX
ReturnHeader/Filer/USAddress/ZIPCode079229
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CHERRY LIGHT AND RIDLEY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101117 65TH DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LUBBOCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode079412
ReturnHeader/PreparerPersonGrp/PhoneNum08067472542
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID RIDLEY
ReturnHeader/ReturnTs02014-05-15T01:38:40-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.96$0.00$5.96$1.42$1.74$0.32
2023Detailed filing. Detailed filing data is available for this year.$6.29$0.01$6.28$2.06$2.04$0.02
2022Detailed filing. Detailed filing data is available for this year.$6.27$0.01$6.26$1.27$1.27$0.01
2021Detailed filing. Detailed filing data is available for this year.$6.27$0.01$6.26$1.07$1.03$0.04
2020Detailed filing. Detailed filing data is available for this year.$6.23$0.00$6.23$0.63$0.79$0.16
2019Detailed filing. Detailed filing data is available for this year.$6.38$0.00$6.38$1.63$1.69$0.06
2018Detailed filing. Detailed filing data is available for this year.$6.45$0.01$6.45$1.87$1.81$0.06
2017Detailed filing. Detailed filing data is available for this year.$6.39$0.01$6.38$2.01$1.62$0.39
2016Detailed filing. Detailed filing data is available for this year.$6.00$0.01$5.99$1.79$1.50$0.29
2015Detailed filing. Detailed filing data is available for this year.$5.71$0.01$5.71$1.37$1.37$0.00
2014Detailed filing. Detailed filing data is available for this year.$5.71$0.01$5.70$1.50$1.52$0.01
2013Detailed filing. Detailed filing data is available for this year.$5.72$0.01$5.71$1.49$1.52$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.74$0.00$5.74$1.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.87$0.01$5.87$1.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.01$5.43$1.54