Civic Intelligence

Camp Rosenbaum Fund

990 • Fiscal year 2014 • EIN 93-1263998

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 21, 2015

449 NE Emerson StPortland, OR 97211

(971) 258-0368

Siviq Scores

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

Liabilities / Assets

35th percentile

0.01x

Higher debt load relative to assets than 35% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

47th percentile

0.04x

Higher debt load relative to revenue than 47% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

55th percentile

5.0%

Higher net margin than 55% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$18,139

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

46th percentile

1.1%

Faster asset growth than 46% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-3.3%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$609,034

Up $6,582 (+1.1%) from 2013

Net Assets

Up

$603,990

Up $4,085 (+0.7%) from 2013

Liabilities

Up

$5,044

Up $2,497 (+98%) from 2013

Revenue

Down

$140,444

Down $4,844 (-3.3%) from 2013

Expenses

Up

$133,395

Up $6,377 (+5.0%) from 2013

Net Income

Down

$7,049

Down $11,221 (-61%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $515,433Liabilities 2011: $260Net Assets 2011: $515,1732011Assets 2012: $545,786Liabilities 2012: $503Net Assets 2012: $545,2832012Assets 2013: $602,452Liabilities 2013: $2,547Net Assets 2013: $599,9052013Assets 2014: $609,034Liabilities 2014: $5,044Net Assets 2014: $603,9902014Assets 2015: $617,978Liabilities 2015: $3,345Net Assets 2015: $614,6332015Assets 2016: $665,711Liabilities 2016: $4,452Net Assets 2016: $661,2592016Assets 2017: $704,794Liabilities 2017: $3,783Net Assets 2017: $701,0112017Assets 2018: $693,804Liabilities 2018: $3,648Net Assets 2018: $690,1562018Assets 2019: $871,492Liabilities 2019: $1,710Net Assets 2019: $869,7822019Assets 2020: $990,551Liabilities 2020: $3,124Net Assets 2020: $987,4272020Assets 2021: $1,050,504Liabilities 2021: $2,167Net Assets 2021: $1,048,3372021Assets 2022: $859,448Liabilities 2022: $3,219Net Assets 2022: $856,2292022

Highlighted filing

2014

Assets$609,034
Liabilities$5,044
Net Assets$603,990

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $92,9392011Expenses 2012: $93,2532012Revenue 2013: $145,288Expenses 2013: $127,018Net Income 2013: $18,2702013Revenue 2014: $140,444Expenses 2014: $133,395Net Income 2014: $7,0492014Revenue 2015: $198,430Expenses 2015: $125,609Net Income 2015: $72,8212015Revenue 2016: $174,135Expenses 2016: $152,101Net Income 2016: $22,0342016Revenue 2017: $174,831Expenses 2017: $185,550Net Income 2017: -$10,7192017Revenue 2018: $218,066Expenses 2018: $164,029Net Income 2018: $54,0372018Revenue 2019: $263,501Expenses 2019: $181,910Net Income 2019: $81,5912019Revenue 2020: $209,285Expenses 2020: $165,623Net Income 2020: $43,6622020Revenue 2021: $134,622Expenses 2021: $106,813Net Income 2021: $27,8092021Revenue 2022: $207,931Expenses 2022: $194,176Net Income 2022: $13,7552022

Highlighted filing

2014

Revenue$140,444
Expenses$133,395
Net Income$7,049
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 21, 2015
Return Version
2014v5.0
Gross Receipts
$191,065
Mission and Program Overview

Mission

To provide youth development and citizenship camp for 9-11 year old children from low income housing authority properties in oregon and sw washington, emphasizing anti-drug and anti-gang education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$599,905$603,990▲ $4,085
Investments in Publicly Traded Securities$559,837$575,432▲ $15,595
Cash and Non-Interest-Bearing Accounts$42,615$33,602▼ $9,013
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$602,452$609,034▲ $6,582
Other Assets Total-$0-
Liabilities
Other Liabilities$2,058$4,619▲ $2,561
Accounts Payable and Accrued Expenses$489$425▼ $64
Total Liabilities$2,547$5,044▲ $2,497
Net Assets / Fund Balance
Total Net Assets Fund Balance$599,905$603,990▲ $4,085
Total Liabilities and Net Assets / Fund Balance$602,452$609,034▲ $6,582
Compensation and Service Providers

Employees

NameTitleBaseTotal
Melissa SonsallaSecretary$18,139$18,139
Erin ApplegateSecretary$9,225$9,225

Board Members and Trustees

NameTitle
Mark RosenbaumPresident
Lori KrasnowskyVice President
Sara PerkinsCamp Director
Arnie LeppertDirector
Bob GorgoneDirector
Bruce PrunkDirector
Cliff MadisonDirector
Doreen BinderDirector
Heidi MoawadDirector
James CunnighamDirector
Jill SmithDirector
Kelli ShefferDirector
Leslie CrehanDirector
Rena WhittakerDirector
Roy PittmanDirector
Steve RudmanDirector
Charles DucharmeInvest Advisor
Douglas GrimLegal Counsel
Revenue and Support

Revenue Composition

Contributions and Grants
$105,009
Program Service Revenue
$45,632
Investment Income
$22,864
Other Revenue
$-33,061
All Other Contributions
$37,241
Change in Net Assets
$7,049
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,198
Salaries, Compensation, and Employee Benefits$50,197
Total Fundraising Expense$19,311
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$17,056$9,814$494$27,364
Other Salaries and Wages$125$1,208$17,141$18,474
Insurance$5,744$810-$6,554
Other Expenses$6,240--$6,240
Payroll Taxes$1,560$1,123$1,676$4,359
Fees for Service Investment Mgmnt Fees-$4,306-$4,306
All Other Expenses$2,276$1,788-$4,064
Advertising$1,400--$1,400
Travel$154$1,042-$1,196
Fees for Services Accounting-$895-$895
Occupancy-$792-$792
Office Expenses$147$439-$586
Total Functional Expenses$91,867$22,217$19,311$133,395
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$50,621
Fundraising Gross Income$15,450
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Taste of Camp Dinner$79,658$12,450$23,782$-11,332
Total Events$79,658$12,450$46,839$-34,389
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$4,619
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 reviewed by finance committee appointed by board of directors.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation for independent contractors set by board of directors.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Other office and key employee compensation set by board of directors

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents, policies and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Camp Rosenbaum Fund
EIN
93-1263998
Phone
9712580368
Address
449 NE EMERSON ST, PORTLAND, OR 97211

Signing Officer

Name
Mark Rosenbaum
Title
President
Signed
2015-06-21
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
Or
Voting Board Members
20
Independent Board Members
19
Employees
3
Volunteers
186

Preparer

Firm
Hoots Baker & Wiley Pc
Address
888 MADISON ST NE, SALEM, OR 97301
Preparer
Helen a Bagley
Phone
5035851782
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2INVEST ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Camp Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19LEGAL COUNSEL
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt067768
IRS990/FundraisingDirectExpensesAmt050621
IRS990/FundraisingGrossIncomeAmt015450
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt020
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0191065
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt019
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0810
IRS990/InsuranceGrp/ProgramServicesAmt05744
IRS990/InsuranceGrp/TotalAmt06554
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt022864
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022864
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0559837
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0575432
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE YOUTH DEVELOPMENT AND CITIZENSHIP CAMP FOR 9-11 YEAR OLD CHILDREN FROM LOW INCOME HOUSING AUTHORITY PROPERTIES IN OREGON AND SW WASHINGTON, EMPHASIZING ANTI-DRUG AND ANTI-GANG EDUCATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0599905
IRS990/NetAssetsOrFundBalancesEOYAmt0603990
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-35171
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-35171
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-2964
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0792
IRS990/OccupancyGrp/TotalAmt0792
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0439
IRS990/OfficeExpensesGrp/ProgramServicesAmt0147
IRS990/OfficeExpensesGrp/TotalAmt0586
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CAMP MEALS
IRS990/OtherExpensesGrp/Desc1CAMP SUPPLIES
IRS990/OtherExpensesGrp/Desc2PPB YOUTH CAMP EXPENSES
IRS990/OtherExpensesGrp/Desc3CAMP ACTIVITIES
IRS990/OtherExpensesGrp/ProgramServicesAmt022655
IRS990/OtherExpensesGrp/ProgramServicesAmt119631
IRS990/OtherExpensesGrp/ProgramServicesAmt214879
IRS990/OtherExpensesGrp/ProgramServicesAmt36240
IRS990/OtherExpensesGrp/TotalAmt022655
IRS990/OtherExpensesGrp/TotalAmt119631
IRS990/OtherExpensesGrp/TotalAmt214879
IRS990/OtherExpensesGrp/TotalAmt36240
IRS990/OtherLiabilitiesGrp/BOYAmt02058
IRS990/OtherLiabilitiesGrp/EOYAmt04619
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1SWEATSHIRT SALES
IRS990/OtherRevenueMiscGrp/ExclusionAmt0733
IRS990/OtherRevenueMiscGrp/ExclusionAmt11377
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0733
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11377
IRS990/OtherRevenueTotalAmt02110
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt017141
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01208
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0125
IRS990/OtherSalariesAndWagesGrp/TotalAmt018474
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01676
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01123
IRS990/PayrollTaxesGrp/ProgramServicesAmt01560
IRS990/PayrollTaxesGrp/TotalAmt04359
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CAMP FEES
IRS990/ProgramServiceRevenueGrp/Desc1SUMMER FOOD PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt037413
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18219
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt037413
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18219
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0106604
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013594
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt089390
IRS990/PYOtherRevenueAmt0-15105
IRS990/PYProgramServiceRevenueAmt040195
IRS990/PYRevenuesLessExpensesAmt018270
IRS990/PYSalariesCompEmpBnftPaidAmt037628
IRS990/PYTotalExpensesAmt0127018
IRS990/PYTotalRevenueAmt0145288
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt07049
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.86$0.21$0.19$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.05$0.13$0.11$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.00$0.99$0.21$0.17$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.00$0.87$0.26$0.18$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.00$0.69$0.22$0.16$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.00$0.70$0.17$0.19$0.01
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.00$0.66$0.17$0.15$0.02
2015Summary only. Only limited summary data is available for this year.$0.62$0.00$0.61$0.20$0.13$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.01$0.60$0.14$0.13$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.15$0.13$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.00$0.55$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$0.09