Civic Intelligence

Camp Grier

990 • Fiscal year 2024 • EIN 90-1033788

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 15, 2025

PO Box 490Old Fort, NC 28762

(828) 668-9096

Siviq Scores

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

Liabilities / Assets

41st percentile

0.07x

Higher debt load relative to assets than 41% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.07x

Higher debt load relative to revenue than 31% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

86th percentile

42%

Higher net margin than 86% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

47th percentile

$121,537

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

96th percentile

95%

Faster asset growth than 96% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

95th percentile

189%

Faster revenue growth than 95% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,848,061

Up $2,853,988 (+95%) from 2023

Net Assets

Up

$5,434,096

Up $2,615,668 (+93%) from 2023

Liabilities

Up

$413,965

Up $238,320 (+136%) from 2023

Revenue

Up

$6,355,319

Up $4,157,799 (+189%) from 2023

Expenses

Up

$3,698,790

Up $1,412,843 (+62%) from 2023

Net Income

Up

$2,656,529

Up $2,744,956 (+3104%) from 2023

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2013: $0Liabilities 2013: $02013Assets 2014: $1Liabilities 2014: $02014Assets 2015: $2,145,833Liabilities 2015: $55,083Net Assets 2015: $2,090,7502015Assets 2016: $2,225,817Liabilities 2016: $53,192Net Assets 2016: $2,172,6252016Assets 2017: $2,215,664Liabilities 2017: $47,888Net Assets 2017: $2,167,7762017Assets 2018: $2,473,596Liabilities 2018: $78,389Net Assets 2018: $2,395,2072018Assets 2019: $2,622,240Liabilities 2019: $163,621Net Assets 2019: $2,458,6192019Assets 2020: $2,816,187Liabilities 2020: $337,285Net Assets 2020: $2,478,9022020Assets 2021: $3,705,259Liabilities 2021: $233,114Net Assets 2021: $3,472,1452021Assets 2022: $3,023,157Liabilities 2022: $116,302Net Assets 2022: $2,906,8552022Assets 2023: $2,994,073Liabilities 2023: $175,645Net Assets 2023: $2,818,4282023Assets 2024: $5,848,061Liabilities 2024: $413,965Net Assets 2024: $5,434,0962024

Highlighted filing

2024

Assets$5,848,061
Liabilities$413,965
Net Assets$5,434,096

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $2,634,664Expenses 2015: $543,914Net Income 2015: $2,090,7502015Revenue 2016: $650,730Expenses 2016: $568,855Net Income 2016: $81,8752016Revenue 2017: $624,629Expenses 2017: $629,478Net Income 2017: -$4,8492017Revenue 2018: $1,047,865Expenses 2018: $820,434Net Income 2018: $227,4312018Revenue 2019: $1,079,363Expenses 2019: $1,015,951Net Income 2019: $63,4122019Revenue 2020: $861,859Expenses 2020: $841,576Net Income 2020: $20,2832020Revenue 2021: $2,216,870Expenses 2021: $1,223,627Net Income 2021: $993,2432021Revenue 2022: $1,575,663Expenses 2022: $2,140,953Net Income 2022: -$565,2902022Revenue 2023: $2,197,520Expenses 2023: $2,285,947Net Income 2023: -$88,4272023Revenue 2024: $6,355,319Expenses 2024: $3,698,790Net Income 2024: $2,656,5292024

Highlighted filing

2024

Revenue$6,355,319
Expenses$3,698,790
Net Income$2,656,529
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$6,355,319
Mission and Program Overview

Mission

Camp grier works with church and community groups throughout the year to plan and execute service learning experiences

Camp Grier works with church and community groups throughout the year to plan and execute service learning experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,613,093$2,611,016▼ $2,077
Savings and Temporary Cash Investments$8,957$1,982,446▲ $1,973,489
Cash and Non-Interest-Bearing Accounts$211,234$992,242▲ $781,008
Accounts Receivable$6,010$146,824▲ $140,814
Investments in Publicly Traded Securities$148,624$89,302▼ $59,322
Prepaid Expenses and Deferred Charges$7,165$6,837▼ $328
Total Assets$3,013,057$5,848,061▲ $2,835,004
Other Assets Total$17,974$19,394▲ $1,420
Liabilities
Accounts Payable and Accrued Expenses$13,392$199,202▲ $185,810
Mortgage Notes Payable Secured by Investment Property$146,968$105,229▼ $41,739
Deferred Revenue$59,845$83,842▲ $23,997
Other Liabilities$15,285$25,692▲ $10,407
Total Liabilities$235,490$413,965▲ $178,475
Net Assets / Fund Balance
Net Assets With Donor Restrictions$169,755$2,839,332▲ $2,669,577
Net Assets Without Donor Restrictions$2,607,812$2,594,764▼ $13,048
Total Net Assets Fund Balance$2,777,567$5,434,096▲ $2,656,529
Total Liabilities and Net Assets / Fund Balance$3,013,057$5,848,061▲ $2,835,004

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,200,578-$1,200,578
Buildings$562,011$432,445$994,456
Other Land Buildings$544,994-$544,994
Equipment$303,433-$303,433
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jason McDougaldExecutive DirectorFT$121,537$121,537

Board Members and Trustees

NameTitle
Peter RoeChair
Paul SinkVice Chair
Annie PriceDirector
Jay CopleyDirector
Katie DeanDirector
Molly MaynardDirector
Wes MillerDirector
West WilmoreDirector
William RosebrockDirector
Brian LaFountain-
Robert AlexanderSecretary
Versie MasseyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Nature Trail Design and BuildTrail Construction3151 US Hwy 15-501 North, Pittsboro, NC 27312$154,683
Southern Taproot LLCTrail Construction106 Townes Ferguson Rd, Mountain Rest, SC 29664$110,588
Black Diamond Trail DesignsTrail Construction1155 Lawing Dr, China Grove, NC 28023$107,270
Revenue and Support

Revenue Composition

Contributions and Grants
$5,044,286
Program Service Revenue
$1,149,713
Investment Income
$33,028
Other Revenue
$128,292
All Other Contributions
$1,684,770
Change in Net Assets
$2,656,529

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,355,319
Total Revenue per Audited Statements
$6,355,319
Total Revenue per Form 990
$6,355,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,296,966
Salaries, Compensation, and Employee Benefits$1,401,824
Total Fundraising Expense$38,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$991,777$254,381$34,961$1,281,119
All Other Expenses$592,554$121,511-$714,065
Payroll Taxes$80,259$20,585$2,829$103,673
Insurance$54,984$17,657-$72,641
Depreciation Depletion$46,339--$46,339
Pension Plan Contributions$13,185$3,382$465$17,032
Travel$10,232$6,243-$16,475
Interest$2,981$11,487-$14,468
Other Expenses$11,242$3,331-$11,242
Occupancy$3,147$3,527-$6,674
Advertising$3,189$96-$3,285
Total Functional Expenses$3,061,191$599,344$38,255$3,698,790

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,698,790
Total Expenses per Audited Statements$3,698,790
Total Expenses per Form 990$3,698,790
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
Payroll Liabilities$18,520
Other Liabilities$7,172
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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 governing body review Part VI line 11

The Treasurer will review the 990 and submit to the full governing board.

Conflict of interest policy compliance Part VI line 12C

It is the responsibility of all directors, officers, and key employees of the organization (insiders) to familiarize themselves with this policy, to comply with its provisions and to promptly report andy conflicts of interest under this policy to the chair of the Board of Directors. In addition to the disclosures requires under this policy, all insiders shall annually complete a conflict of interests disclosure statement which shall be retained in the confidential files of the Chair of the Board.

CEO executive director top management comp Part VI line 15A

Executive director compensation is reviewed at least annually and approved by the full governing board.

Governing documents etc available to public Part VI line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Camp Grier
EIN
90-1033788
In Care Of
% Peter Roe
Phone
8286689096
Address
PO Box 490, Old Fort, NC 28762

Signing Officer

Name
Peter Roe
Title
Chair
Phone
8286689096
Signed
2025-11-15
Discuss with paid preparer
No

Organization Details

Formed
2013
Legal Domicile
Nc
Voting Board Members
11
Independent Board Members
11
Employees
83
Volunteers
750

Preparer

Firm
Copley CPA PLLC
Address
PO Box 102, Black Mountain, NC 28711
Preparer
John W Copley Iv
Phone
8284190437
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

G5: $616,795 Construction of Trail Under the State Trails Grant Pisgah Productions: $21,050 Timing for Events Tanawha Adventures: $21,050 Trail Running Event Race Co Director, Photography Worx: $71,381 Land Planning, Architecture, Summer Program Support

List of other expenses Part IX line 24E

See supplemental statement for detail. Expenses include licenses and permits, maintenace and equipment, supplies and materials, telephone and communications, utilities, and bad debt.

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