Civic Intelligence

Camp Fire Alaska

990 • Fiscal year 2014 • EIN 92-0029613

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 23, 2015

Organization ProfileWWW.CAMPFIREAK.ORG

View Organization Page

161 Klevin Street Suite 100Anchorage, AK 99508-1508

(907) 279-3551

Siviq Scores

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

Liabilities / Assets

29th percentile

0.05x

Higher debt load relative to assets than 29% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

19th percentile

0.04x

Higher debt load relative to revenue than 19% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

45th percentile

1.4%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

68th percentile

$162,963

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

32nd percentile

-1.4%

Faster asset growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

26th percentile

-4.5%

Faster revenue growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets29th percentile

Assets

Down

$6,149,801

Down $84,653 (-1.4%) from 2013

Net Assets

Up

$5,863,583

Up $90,368 (+1.6%) from 2013

Liabilities

Down

$286,218

Down $175,021 (-38%) from 2013

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin45th percentile

Revenue

Down

$6,615,024

Down $311,963 (-4.5%) from 2013

Expenses

Down

$6,524,656

Down $11,396 (-0.2%) from 2013

Net Income

Down

$90,368

Down $300,567 (-77%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

$15M$10M$5.0M$0Assets 2010: $3,755,776Liabilities 2010: $283,675Net Assets 2010: $3,472,1012010Assets 2011: $5,028,538Liabilities 2011: $326,557Net Assets 2011: $4,701,9812011Assets 2012: $5,946,961Liabilities 2012: $564,681Net Assets 2012: $5,382,2802012Assets 2013: $6,234,454Liabilities 2013: $461,239Net Assets 2013: $5,773,2152013Assets 2014: $6,149,801Liabilities 2014: $286,218Net Assets 2014: $5,863,5832014Assets 2015: $6,233,313Liabilities 2015: $379,388Net Assets 2015: $5,853,9252015Assets 2016: $6,295,490Liabilities 2016: $363,479Net Assets 2016: $5,932,0112016Assets 2017: $6,440,637Liabilities 2017: $356,000Net Assets 2017: $6,084,6372017Assets 2018: $6,471,537Liabilities 2018: $420,604Net Assets 2018: $6,050,9332018Assets 2019: $6,081,966Liabilities 2019: $446,994Net Assets 2019: $5,634,9722019Assets 2020: $8,818,581Liabilities 2020: $568,815Net Assets 2020: $8,249,7662020Assets 2021: $8,552,004Liabilities 2021: $541,954Net Assets 2021: $8,010,0502021Assets 2022: $9,988,673Liabilities 2022: $1,962,377Net Assets 2022: $8,026,2962022Assets 2023: $13,516,899Liabilities 2023: $2,365,641Net Assets 2023: $11,151,2582023Assets 2024: $12,293,895Liabilities 2024: $1,143,768Net Assets 2024: $11,150,1272024

Highlighted filing

2014

Assets$6,149,801
Liabilities$286,218
Net Assets$5,863,583
Open 2014 Filing

Operations Trend

Revenue Growth26th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,386,0562010Expenses 2011: $5,505,4802011Expenses 2012: $6,141,5242012Revenue 2013: $6,926,987Expenses 2013: $6,536,052Net Income 2013: $390,9352013Revenue 2014: $6,615,024Expenses 2014: $6,524,656Net Income 2014: $90,3682014Revenue 2015: $6,312,915Expenses 2015: $6,322,573Net Income 2015: -$9,6582015Revenue 2016: $6,666,895Expenses 2016: $6,588,809Net Income 2016: $78,0862016Revenue 2017: $7,015,174Expenses 2017: $6,862,548Net Income 2017: $152,6262017Revenue 2018: $6,934,783Expenses 2018: $6,968,487Net Income 2018: -$33,7042018Revenue 2019: $6,697,456Expenses 2019: $7,133,781Net Income 2019: -$436,3252019Revenue 2020: $8,604,398Expenses 2020: $6,241,056Net Income 2020: $2,363,3422020Revenue 2021: $5,799,958Expenses 2021: $6,062,430Net Income 2021: -$262,4722021Revenue 2022: $7,075,246Expenses 2022: $7,019,876Net Income 2022: $55,3702022Revenue 2023: $11,095,885Expenses 2023: $7,999,563Net Income 2023: $3,096,3222023Revenue 2024: $8,191,555Expenses 2024: $8,220,426Net Income 2024: -$28,8712024

Highlighted filing

2014

Revenue$6,615,024
Expenses$6,524,656
Net Income$90,368
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 23, 2015
Return Version
2014v5.0
Gross Receipts
$6,615,024
Mission and Program Overview

Mission

Camp fire alaska provides opportunities for youth to realize their full potential and to function as caring, self-directed individuals.

Every child will have the opportunity to discover the best in themselves and others in a fun, safe, learning environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,938,449$3,830,462▼ $107,987
Other Notes and Loans Receivable, Net$977,000$977,000→ $0
Savings and Temporary Cash Investments$489,436$662,725▲ $173,289
Pledges and Grants Receivable$584,634$353,955▼ $230,679
Accounts Receivable$135,530$216,614▲ $81,084
Prepaid Expenses and Deferred Charges$96,300$82,384▼ $13,916
Cash and Non-Interest-Bearing Accounts$13,105$26,661▲ $13,556
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$6,234,454$6,149,801▼ $84,653
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$312,500$189,251▼ $123,249
Other Liabilities$21,417$63,845▲ $42,428
Mortgage Notes Payable Secured by Investment Property$44,000$0▼ $44,000
Deferred Revenue$83,322$33,122▼ $50,200
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$461,239$286,218▼ $175,021
Net Assets / Fund Balance
Unrestricted Net Assets$5,391,489$5,515,530▲ $124,041
Temporarily Rstr Net Assets$372,976$337,578▼ $35,398
Permanently Rstr Net Assets$8,750$10,475▲ $1,725
Total Net Assets Fund Balance$5,773,215$5,863,583▲ $90,368
Total Liabilities and Net Assets / Fund Balance$6,234,454$6,149,801▼ $84,653

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,174,543$209,085$3,383,628
Equipment$237,358$481,390$718,748
Land$332,956-$332,956
Other Land Buildings$85,605$148,724$234,329

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$15,353-▲ $867-$16,052
2013$13,804-▲ $1,971-$15,353
2012$11,543-▲ $2,452-$13,804
2011$11,685-▲ $50-$11,543
2010$10,330$500▲ $1,026-$11,685
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dubovich BarbaraChief Executive OfficerFT$142,971$19,992$162,963
Oliver CarlaDirector of FinanceFT$75,434$13,118$88,552

Board Members and Trustees

NameTitle
Henjum BarbaraPresident
Kane Monica1st Vice President
Phillips Linda2nd Vice President
Billingsley EricDirector
Dixon KymberDirector
Doehl LisaDirector
Erwin LynnDirector
Kreger MichaelDirector
Mason ThomasDirector
Nordstrom ChristinaDirector
Rosetti BillDirector
Theno StevenDirector
Williams Iv WalterDirector
Gifford NicholeSecretary
Rulien Ii DonovanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,617,401
Program Service Revenue
$4,985,577
Investment Income
$10,168
Other Revenue
$1,878
All Other Contributions
$461,095
Change in Net Assets
$90,368

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,483,247
Revenue Not Reported on Financial Statements
$131,777
Revenue Not Reported on Form 990
$169,164
Other Revenue Adjustments
$131,777
Total Revenue per Audited Statements
$6,652,411
Total Revenue per Form 990
$6,615,024
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,443,383
Other Expenses$1,949,496
Total Fundraising Expense$325,727
Grants and Similar Amounts Paid$131,777
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,135,241$145,949$203,925$3,485,115
Office Expenses$668,276$100,199$7,167$775,642
Payroll Taxes$444,844$51,611$27,033$523,488
Occupancy$92,268$214,528$545$307,341
Current Officers, Directors, Trustees, and Key Employees-$251,515-$251,515
Depreciation Depletion$96,386$78,762-$175,148
Other Employee Benefits$103,244$34,338$17,405$154,987
Grants to Domestic Individuals$131,777--$131,777
Travel$105,075$1,978$287$107,340
Insurance$68,421$24,064-$92,485
Information Technology-$69,526-$69,526
Payments to Affiliates-$60,492-$60,492
Conferences and Meetings$21,844$7,348$16,301$45,493
Fees for Services Management$37,644$4,050-$41,694
Pension Plan Contributions$11,199$4,598$12,481$28,278
Advertising$13,624$204$13,296$27,124
Other Expenses$26,693$303$27,287$26,996
Fees for Services Accounting-$20,850-$20,850
Fees for Services Legal$798$7,642-$8,440
Interest$1,414$3,324-$4,738
Total Functional Expenses$5,117,648$1,081,281$325,727$6,524,656

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,562,043
Total Expenses per Form 990$6,524,656
Expenses per Audited Statements$6,392,879
Expenses Not Reported on Form 990$169,164
Expenses Not Reported on Financial Statements$131,777
Other Expense Adjustments$131,777
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease$63,845
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, PART VI, SECTION A, LINE 6:

“Bylaws article v members: participatory membership in the council shall be open to all youth and adults and shall be all persons currently participating in council programs, persons involved in delivering such programs, including staff, directors, volunteers, and individual donors. The board of directors may bestow honorary membership by a 3/4 vote at a regular or special meeting. Honorary membership continues for life unless rescinded. Such persons shall not be voting members of the corporation unless they are on the board of directors for the corporation. The board of directors may, from time to time, establish additional membership, the terms, classifications, and voting rights thereof provided that they are not in conflict with these bylaws and the bylaws of camp fire usa. Upon becoming members of the council, individuals become affiliates of camp fire usa. The board of directors, by a 2/3 vote may terminate or withhold membership, with or without cause, provided that proper notice is given and that the member is notified. The voting members of the council shall be the members of the board of directors of the council. No other members of camp fire usa alaska council shall have the right to vote, unless the board of directors grants that right as set forth in section 1.”

FORM 990, PART VI, SECTION A, LINE 8B:

“Minutes kept for the board of directors meetings, but not for executive committee, finance committee, or any other sub-committees of the board of directors.”

FORM 990, PART VI, SECTION B, LINE 11:

“The 990 is reviewed by the board treasurer and finance committee, c.e.o. And the director of finance. Copies are provided to board members. The 990 is available on-line at www.guidestar.com. The organization will honor written requests for records within 30 days. Copies of financial statements, bylaws, articles of incorporation, etc., are made available to grantors as requested. Annual report brochures are mailed to members and constituents in conjunction with the councils annual meeting.”

FORM 990, PART VI, SECTION B, LINE 12C:

“The conflict of interest policy is explained in board of directors training and orientation. Board of director memebers sign a conflict of interest policy agreement on an annual basis.”

FORM 990, PART VI, SECTION B, LINE 15A:

“The board of directors executive committee reviews the ceos performance annually based on agreed upon goals and outcomes set each year for the next year. Successful completion of goals and overall agency success are taken into consideration in determining any increases in salary. Additionally, the executive committee reviews 990 forms of similar organizations within the state of alaska as well as other camp fire usa councils around the country of similar size and budget for comparison purposes.”

FORM 990, PART VI, SECTION C, LINE 18:

“The 990 is available on-line at www.guidestar.com. The organization allows public access to the the most current three years on the day of request for requests made in person. The organization will honor written requests for records within 30 days.”

FORM 990, PART VI, SECTION C LINE 19:

“Copies of financial statements, bylaws, articles of incorporation, etc., are made available to grantors as requested. Annual report brochures are mailed to members and constituents in conjunction with the councils annual meeting.”

Filing and Contact Details

Filer

Filer Name
Camp Fire Alaska
EIN
92-0029613
In Care Of
% CARLA OLIVER FINANCE DIRECT
Phone
9072793551
Address
161 KLEVIN STREET SUITE 100, ANCHORAGE, AK 99508-1508

Signing Officer

Name
Barbara Dubovich
Title
Chief Exec Officer
Phone
9072793551
Signed
2015-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Dubovich
Formed
1960
Legal Domicile
Ak
Voting Board Members
15
Independent Board Members
15
Employees
352
Volunteers
109

Preparer

Firm
Bdo USA Llp
Address
3601 C STREET STE 600, ANCHORAGE, AK 99503
Preparer
Key E Getty CPA
Phone
9072788878
Supplemental Narrative

Financial Statement Notes

PART V LINE 4:

“Camp fire alaska maintains a quasi-endowment fund with the alaska community foundation. The purpose of this fund is to provide unrestricted operating revenue to fulfill the organization's mission. A simple majority vote by the board of directors will determine how the council will use the funds to fulfill its mission. The funds are 41.91% board designated and 58.09% are permanently restricted.”

PART X LINE 2:

“The organization applies the provisions of topic 740 of the fasb accounting standards codification relating to accounting for uncertainty in income taxes. The organization annually reviews its return and positions taken in accordance with the recognition standards. The organization believes that it has no uncertain tax positions taken in accordance with the recognition standards or adjustment in these financial statements.”

PART XI LINE 4B:

“Scholarships netted against program fees”

PART XII LINE 4B:

“Scholarships netted against program fees”

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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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IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL AGE PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER CAMPING PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2COMMUNITY CENTER PROGRAM
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER CAMPING PROGRAMS (RURAL ALASKA, CAMP K ON KENAI LAKE, AND SI-LA-MEO DAY CAMP): CAMP FIRE'S ALASKA'S SUMMER CAMPS PROVIDED NEARLY 2,800 CAMPERS WITH OPPORTUNITIES TO BE OUTSIDE, CONNECT WITH NATURE, LEARN NEW SKILLS, MAKE NEW FRIENDS, AND GET A SENSE OF LIFE THAT IS LARGER THAN ONE'S SELF. SUPPORTIVE GUIDANCE OR CARING ADULT COUNSELORS HELP CAMPERS BUILD THEIR OWN UNIQUE COMMUNITY. SUMMER CAMPING PROGRAMS ARE DESIGNED TO INCREASE SELF-AWARENESS, POSTITVE VALUES, SOCIAL SKILLS, ACCEPTANCE, APPRECIATION OF ONE'S SELF AND SENSE OF BELONGING AS WELL AS INCREASED KNOWLEDGE OF AND APPRECIATION FOR THE NATURAL WORLD. BECAUSE ALASKA CONSISTENTLY HAS MORE THAN TEN TIMES THE NATIONAL AVERAGE OF DROWNING INCIDENTS EACH YEAR, THE PROGRAMS INCLUDE BOATING SAFETY AND COLD-WATER SURVIVAL, HEALTHY LIFE CHOICES REGARDING NUTRITION AND DENTAL CARE AS WELL AS RECREATIONAL ACTIVITIES SUCH AS CRAFTS, GAMES, HIKES, CAMP-OUTS, AND YOUTH COMMUNITY SERVICE PROJECTS. SCHOLARSHIPS ARE AVAILABLE.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0589948
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY CENTER PROGRAM: THE COMMUNITY CENTER PROGRAM IS A NON-FEE BASED PROGRAM LOCATED IN LOW-INCOME NEIGHBORHOODS PROVIDING YOUTH WITH SAFE AND PROTECTED PLACES TO PLAY, ALONG WITH ADULT SUPERVISION AND ADDITIONAL HELP WITH HOMEWORK AS WELL AS OPPORTUNITIES TO EXPLORE INTERESTS, DEVELOP SELF-ESTEEM, SELF-RELIANCE, AND NEW SKILLS. THE PROGRAM SERVED 174 YOUTH IN 3 LOCATIONS IN THE MUNICIPALITY OF ANCHORAGE IN 2014.

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,149,801
Liabilities
$286,218
Net assets
$5,863,583
Revenue
$6,615,024
Expenses
$6,524,656
Net income
$90,368
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.3$1.14$11.2$8.19$8.22$0.03
2023Detailed filing. Detailed filing data is available for this year.$13.5$2.37$11.2$11.1$8.00$3.10
2022Detailed filing. Detailed filing data is available for this year.$9.99$1.96$8.03$7.08$7.02$0.06
2021Detailed filing. Detailed filing data is available for this year.$8.55$0.54$8.01$5.80$6.06$0.26
2020Detailed filing. Detailed filing data is available for this year.$8.82$0.57$8.25$8.60$6.24$2.36
2019Detailed filing. Detailed filing data is available for this year.$6.08$0.45$5.63$6.70$7.13$0.44
2018Detailed filing. Detailed filing data is available for this year.$6.47$0.42$6.05$6.93$6.97$0.03
2017Detailed filing. Detailed filing data is available for this year.$6.44$0.36$6.08$7.02$6.86$0.15
2016Detailed filing. Detailed filing data is available for this year.$6.30$0.36$5.93$6.67$6.59$0.08
2015Detailed filing. Detailed filing data is available for this year.$6.23$0.38$5.85$6.31$6.32$0.01
2014Detailed filing. Detailed filing data is available for this year.$6.15$0.29$5.86$6.62$6.52$0.09
2013Summary only. Only limited summary data is available for this year.$6.23$0.46$5.77$6.93$6.54$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.95$0.56$5.38$6.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.03$0.33$4.70$5.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$0.28$3.47$5.39