Civic Intelligence

Camp Fern Legacy Inc

EIN 88-3281650 • 501(c)3 • Marshall, TX

Profile

Camp fern legacy's mission is to encourage boys & girls to grow into well- balanced, self-assured young men & women. Children learn to value nature and follow their passions and interests. Personal development is the center of a summer at camp fern legacy. Our motto is "god first, others second, i am third."

PO Box 1367Marshall, TX 75671

www.campfern.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.67x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-5.3%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

50th percentile

$58,500

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

28th percentile

-3.3%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-8.1%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$244,493

Down $8,358 (-3.3%) from 2023

Liabilities

Up

$164,948

Up $54,904 (+50%) from 2023

Net Assets

Down

$79,545

Down $63,262 (-44%) from 2023

Revenue

Down

$1,188,420

Down $105,179 (-8.1%) from 2023

Expenses

Down

$1,251,682

Down $230,074 (-16%) from 2023

Net Income

Up

-$63,262

Up $124,895 (+66%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2022: $450,035Liabilities 2022: $119,071Net Assets 2022: $330,9642022Assets 2023: $252,851Liabilities 2023: $110,044Net Assets 2023: $142,8072023Assets 2024: $244,493Liabilities 2024: $164,948Net Assets 2024: $79,5452024

Highlighted filing

2024

Assets$244,493
Liabilities$164,948
Net Assets$79,545

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2022: $482,089Expenses 2022: $151,125Net Income 2022: $330,9642022Revenue 2023: $1,293,599Expenses 2023: $1,481,756Net Income 2023: -$188,1572023Revenue 2024: $1,188,420Expenses 2024: $1,251,682Net Income 2024: -$63,2622024

Highlighted filing

2024

Revenue$1,188,420
Expenses$1,251,682
Net Income-$63,262

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 24, 2025
Return Version
2024v5.0
Gross Receipts
$1,218,176
Mission and Program Overview

Mission

Camp fern legacy's mission is to encourage boys & girls to grow into well-balanced, self-assured young men & women. Children learn to value nature and follow their passions and interests. Personal development is the center of a summer at camp fern legacy. Our motto is "god first, others second, i am third".

Camp fern legacy's mission is to encourage boys & girls to grow into well- balanced, self-assured young men & women. Children learn to value nature and follow their passions and interests. Personal development is the center of a summer at camp fern legacy. Our motto is "god first, others second, i am third."

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$131,821$131,659▼ $162
Cash and Non-Interest-Bearing Accounts$67,763$70,996▲ $3,233
Prepaid Expenses and Deferred Charges-$33,333-
Investments in Publicly Traded Securities$50,262$5,357▼ $44,905
Total Assets$252,851$244,493▼ $8,358
Other Assets Total$3,005$3,148▲ $143
Liabilities
Deferred Revenue$98,344$108,782▲ $10,438
Mortgage Notes Payable Secured by Investment Property-$50,000-
Other Liabilities$11,504--
Accounts Payable and Accrued Expenses$196$6,166▲ $5,970
Total Liabilities$110,044$164,948▲ $54,904
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$142,807$53,710▼ $89,097
Net Assets With Donor Restrictions-$25,835-
Total Net Assets Fund Balance$142,807$79,545▼ $63,262
Total Liabilities and Net Assets / Fund Balance$252,851$244,493▼ $8,358

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$131,659$35,160$166,819
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Erica a OlsenExecutive DiFT$58,500$58,500

Board Members and Trustees

NameTitle
Justin DavisPresident
John LittlejohnDirector
Kathryn LakeDirector
Mchugh LeeDirector
Sydney-seid DavisDirector
Dr Andy ClarkSecretary
Roy E Price IiiTreasurer
Frances JacksonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$273,412
Program Service Revenue
$926,581
Investment Income
$95
Other Revenue
$-11,668
All Other Contributions
$243,854
Change in Net Assets
$-63,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$820,806
Salaries, Compensation, and Employee Benefits$430,876
Total Fundraising Expense$44,104
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$292,502$9,057$27,313$328,872
Occupancy$163,467$225$176$163,868
Insurance$90,840$1,344-$92,184
Current Officers, Directors, Trustees, and Key Employees$41,535$8,775$8,190$58,500
Payroll Taxes$37,514$2,003$3,987$43,504
Other Expenses$34,530$4,821$1,929$41,280
Fees for Services Accounting-$28,486-$28,486
Depreciation Depletion$26,314--$26,314
Advertising$19,778-$1,539$21,317
All Other Expenses$19,752--$19,752
Travel$6,943--$6,943
Information Technology$5,543$416$970$6,929
Office Expenses$4,048$1,468-$5,516
Interest-$1,688-$1,688
Fees for Services Other$650--$650
Total Functional Expenses$1,149,295$58,283$44,104$1,251,682
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$16,979
Fundraising Gross Income$8,643
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$38,201$8,643$8,373$270
Total Events$38,201$8,643$16,979$-8,336
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI

Form 990, page 6, part vi, section b, lines 13-14: the board is working to adopt a whistleblower policy and document retention policy for the 2025 calendar year.

Form 990, Page 6, Part VI, Line 2

Justin davis sydney-seid davis president director family

Form 990, Page 6, Part VI, Line 11B

Upon completion of the organization's form 990, the return is presented to the governing body. The governing body reviews the tax return and is free to ask any questions or engage in discussion regarding any topic covered in the return. Once the governing body has reviewed and approved the form 990, the return is filed with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy statement and disclosures are signed by board members and management annually. New employees read and sign their understanding of the conflict of interest policy as hired. Disclosures involving "parties of interest" as defined by the irs are disclosed in the annual 990.

Form 990, Page 6, Part VI, Line 15A

The process for determining compensation of the executive director includes review and approval as determined by the board of directors.

Form 990, Page 6, Part VI, Line 15B

The process for determining compensation of the executive director includes review and approval as determined by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents and policies are available upon request at the business office.

Filing and Contact Details

Filer

Filer Name
Camp Fern Legacy Inc
EIN
88-3281650
Phone
9037424321
Address
PO BOX 1367, MARSHALL, TX 75671

Signing Officer

Name
Justin Davis
Title
President
Phone
9037424321
Signed
2025-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Davis
Formed
2022
Legal Domicile
TX
Voting Board Members
8
Independent Board Members
8
Employees
80
Volunteers
8

Preparer

Firm
Luca
Address
300 OFFICE PARK DR STE 310, MOUNTAIN BRK, AL 35223-2473
Preparer
Frank N Dalessandro CPA
Phone
2057194151
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Camp fern legacy's mission is to encourage boys & girls to grow into well- balanced, self-assured young men & women. Children learn to value nature and follow their passions and interests. Personal development is the center of a summer at camp fern legacy. Our motto is "god first, others second, i am third."

Form 990, Page 2, Part III, Line 4A

Camp fern legacy operates a summer camp program that provides youth with opportunities for personal growth, outdoor education, and character development. The program includes both 2- and 4-week, residential sessions for both girls and boys, focusing on leadership, teamwork, and recreational activities in a safe and inclusive environment. In the most recent year, we served 199 campers with a 20% increase in enrollment and a 95% return rate from previous years. Our 2-week sessions are consistently meeting capacity, and we continue to see growth in our 4-week sessions. Approximately 80% of our summer staff are former campers who return to give back as counselors, preserving the camp's culture and values. This strong alumni involvement is complemented by new staff members each year, bringing fresh perspective and skills to the team. Generous donations of time and money allowed us to grow our summer program by funding many projects. Cfl partnered with the sfa forestry graduate program to enhance our outdoor experiences curriculum. We added pottery and ceramics to the program by investing in a professional-grade ceramic kiln, deepening campers' engagement with hands-on creative expression. The addition of a regulation-sized beach volleyball court and the expansion of our ropes course added to our robust sports offerings. We integrated a giant stand up paddle board into daily waterfront activities to increase camper engagement and excitement around water-based programming as a break from the routine of red cross swimming classes. We advanced our equestrian program through significant stable renovations and facilities upgrades, enhancing both the safety and quality of the camper experience. We have expanded our dining offerings by incorporating a salad bar and a variety of wholesome, nutrient-rich meals. On our grounds work focuses on reforestation of native hardwood species, erosion control, installation of backup power solutions, modernization of septic systems, and general maintenance.

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IRS990/Desc0CAMP FERN LEGACY OPERATES A SUMMER CAMP PROGRAM THAT PROVIDES YOUTH WITH OPPORTUNITIES FOR PERSONAL GROWTH, OUTDOOR EDUCATION, AND CHARACTER DEVELOPMENT. THE PROGRAM INCLUDES BOTH 2- AND 4-WEEK, RESIDENTIAL SESSIONS FOR BOTH GIRLS AND BOYS, FOCUSING ON LEADERSHIP, TEAMWORK, AND RECREATIONAL ACTIVITIES IN A SAFE AND INCLUSIVE ENVIRONMENT. IN THE MOST RECENT YEAR, WE SERVED 199 CAMPERS WITH A 20% INCREASE IN ENROLLMENT AND A 95% RETURN RATE FROM PREVIOUS YEARS. OUR 2-WEEK SESSIONS ARE CONSISTENTLY MEETING CAPACITY, AND WE CONTINUE TO SEE GROWTH IN OUR 4-WEEK SESSIONS. APPROXIMATELY 80% OF OUR SUMMER STAFF ARE FORMER CAMPERS WHO RETURN TO GIVE BACK AS COUNSELORS, PRESERVING THE CAMP'S CULTURE AND VALUES. THIS STRONG ALUMNI INVOLVEMENT IS COMPLEMENTED BY NEW STAFF MEMBERS EACH YEAR, BRINGING FRESH PERSPECTIVE AND SKILLS TO THE TEAM. GENEROUS DONATIONS OF TIME AND MONEY ALLOWED US TO GROW OUR SUMMER PROGRAM BY FUNDING MANY PROJECTS. CFL PARTNERED WITH THE SFA FORESTRY GRADUATE PROGRAM TO ENHANCE OUR OUTDOOR EXPERIENCES CURRICULUM. WE ADDED POTTERY AND CERAMICS TO THE PROGRAM BY INVESTING IN A PROFESSIONAL-GRADE CERAMIC KILN, DEEPENING CAMPERS' ENGAGEMENT WITH HANDS-ON CREATIVE EXPRESSION. THE ADDITION OF A REGULATION-SIZED BEACH VOLLEYBALL COURT AND THE EXPANSION OF OUR ROPES COURSE ADDED TO OUR ROBUST SPORTS OFFERINGS. WE INTEGRATED A GIANT STAND UP PADDLE BOARD INTO DAILY WATERFRONT ACTIVITIES TO INCREASE CAMPER ENGAGEMENT AND EXCITEMENT AROUND WATER-BASED PROGRAMMING AS A BREAK FROM THE ROUTINE OF RED CROSS SWIMMING CLASSES. WE ADVANCED OUR EQUESTRIAN PROGRAM THROUGH SIGNIFICANT STABLE RENOVATIONS AND FACILITIES UPGRADES, ENHANCING BOTH THE SAFETY AND QUALITY OF THE CAMPER EXPERIENCE. WE HAVE EXPANDED OUR DINING OFFERINGS BY INCORPORATING A SALAD BAR AND A VARIETY OF WHOLESOME, NUTRIENT-RICH MEALS. ON OUR GROUNDS WORK FOCUSES ON REFORESTATION OF NATIVE HARDWOOD SPECIES, EROSION CONTROL, INSTALLATION OF BACKUP POWER SOLUTIONS, MODERNIZATION OF SEPTIC SYSTEMS, AND GENERAL MAINTENANCE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CAMP FERN LEGACY'S MISSION IS TO ENCOURAGE BOYS & GIRLS TO GROW INTO WELL- BALANCED, SELF-ASSURED YOUNG MEN & WOMEN. CHILDREN LEARN TO VALUE NATURE AND FOLLOW THEIR PASSIONS AND INTERESTS. PERSONAL DEVELOPMENT IS THE CENTER OF A SUMMER AT CAMP FERN LEGACY. OUR MOTTO IS "GOD FIRST, OTHERS SECOND, I AM THIRD."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CAMP FERN LEGACY OPERATES A SUMMER CAMP PROGRAM THAT PROVIDES YOUTH WITH OPPORTUNITIES FOR PERSONAL GROWTH, OUTDOOR EDUCATION, AND CHARACTER DEVELOPMENT. THE PROGRAM INCLUDES BOTH 2- AND 4-WEEK, RESIDENTIAL SESSIONS FOR BOTH GIRLS AND BOYS, FOCUSING ON LEADERSHIP, TEAMWORK, AND RECREATIONAL ACTIVITIES IN A SAFE AND INCLUSIVE ENVIRONMENT. IN THE MOST RECENT YEAR, WE SERVED 199 CAMPERS WITH A 20% INCREASE IN ENROLLMENT AND A 95% RETURN RATE FROM PREVIOUS YEARS. OUR 2-WEEK SESSIONS ARE CONSISTENTLY MEETING CAPACITY, AND WE CONTINUE TO SEE GROWTH IN OUR 4-WEEK SESSIONS. APPROXIMATELY 80% OF OUR SUMMER STAFF ARE FORMER CAMPERS WHO RETURN TO GIVE BACK AS COUNSELORS, PRESERVING THE CAMP'S CULTURE AND VALUES. THIS STRONG ALUMNI INVOLVEMENT IS COMPLEMENTED BY NEW STAFF MEMBERS EACH YEAR, BRINGING FRESH PERSPECTIVE AND SKILLS TO THE TEAM. GENEROUS DONATIONS OF TIME AND MONEY ALLOWED US TO GROW OUR SUMMER PROGRAM BY FUNDING MANY PROJECTS. CFL PARTNERED WITH THE SFA FORESTRY GRADUATE PROGRAM TO ENHANCE OUR OUTDOOR EXPERIENCES CURRICULUM. WE ADDED POTTERY AND CERAMICS TO THE PROGRAM BY INVESTING IN A PROFESSIONAL-GRADE CERAMIC KILN, DEEPENING CAMPERS' ENGAGEMENT WITH HANDS-ON CREATIVE EXPRESSION. THE ADDITION OF A REGULATION-SIZED BEACH VOLLEYBALL COURT AND THE EXPANSION OF OUR ROPES COURSE ADDED TO OUR ROBUST SPORTS OFFERINGS. WE INTEGRATED A GIANT STAND UP PADDLE BOARD INTO DAILY WATERFRONT ACTIVITIES TO INCREASE CAMPER ENGAGEMENT AND EXCITEMENT AROUND WATER-BASED PROGRAMMING AS A BREAK FROM THE ROUTINE OF RED CROSS SWIMMING CLASSES. WE ADVANCED OUR EQUESTRIAN PROGRAM THROUGH SIGNIFICANT STABLE RENOVATIONS AND FACILITIES UPGRADES, ENHANCING BOTH THE SAFETY AND QUALITY OF THE CAMPER EXPERIENCE. WE HAVE EXPANDED OUR DINING OFFERINGS BY INCORPORATING A SALAD BAR AND A VARIETY OF WHOLESOME, NUTRIENT-RICH MEALS. ON OUR GROUNDS WORK FOCUSES ON REFORESTATION OF NATIVE HARDWOOD SPECIES, EROSION CONTROL, INSTALLATION OF BACKUP POWER SOLUTIONS, MODERNIZATION OF SEPTIC SYSTEMS, AND GENERAL MAINTENANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PAGE 6, PART VI, SECTION B, LINES 13-14: THE BOARD IS WORKING TO ADOPT A WHISTLEBLOWER POLICY AND DOCUMENT RETENTION POLICY FOR THE 2025 CALENDAR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JUSTIN DAVIS SYDNEY-SEID DAVIS PRESIDENT DIRECTOR FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON COMPLETION OF THE ORGANIZATION'S FORM 990, THE RETURN IS PRESENTED TO THE GOVERNING BODY. THE GOVERNING BODY REVIEWS THE TAX RETURN AND IS FREE TO ASK ANY QUESTIONS OR ENGAGE IN DISCUSSION REGARDING ANY TOPIC COVERED IN THE RETURN. ONCE THE GOVERNING BODY HAS REVIEWED AND APPROVED THE FORM 990, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY STATEMENT AND DISCLOSURES ARE SIGNED BY BOARD MEMBERS AND MANAGEMENT ANNUALLY. NEW EMPLOYEES READ AND SIGN THEIR UNDERSTANDING OF THE CONFLICT OF INTEREST POLICY AS HIRED. DISCLOSURES INVOLVING "PARTIES OF INTEREST" AS DEFINED BY THE IRS ARE DISCLOSED IN THE ANNUAL 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR INCLUDES REVIEW AND APPROVAL AS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE PROCESS FOR DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR INCLUDES REVIEW AND APPROVAL AS DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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