Civic Intelligence

Camp Fire Central Oregon

EIN 93-6015296 • 501(c)3 • Bend, OR

Profile

Young people want to shape the world. Camp fire central oregon (cfco) provides them the opportunity to find their spark, lift their voice, and discover who they are. In camp fire, it begins now. Light the fire within!

PO Box 7031Bend, OR 97708

www.campfireco.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.30x

Higher debt load relative to assets than 74% 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

16th percentile

-17%

Higher net margin than 16% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

8th percentile

-23%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

12th percentile

-24%

Faster revenue growth than 12% of similar nonprofits.

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

Assets

Down

$515,045

Down $156,526 (-23%) from 2023

Liabilities

Up

$153,229

Up $26,709 (+21%) from 2023

Net Assets

Down

$361,816

Down $183,235 (-34%) from 2023

Revenue

Down

$1,070,338

Down $331,628 (-24%) from 2023

Expenses

Up

$1,253,573

Up $230,499 (+23%) from 2023

Net Income

Down

-$183,235

Down $562,127 (-148%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2010: $65,159Liabilities 2010: $76,452Net Assets 2010: -$11,2932010Assets 2011: $68,148Liabilities 2011: $62,763Net Assets 2011: $5,3852011Assets 2012: $74,240Liabilities 2012: $3,864Net Assets 2012: $70,3762012Assets 2013: $50,158Liabilities 2013: $1,487Net Assets 2013: $48,6712013Assets 2014: $33,936Liabilities 2014: $14,199Net Assets 2014: $19,7372014Assets 2015: $24,270Liabilities 2015: $7,542Net Assets 2015: $16,7282015Assets 2016: $27,438Liabilities 2016: $13,778Net Assets 2016: $13,6602016Assets 2017: $49,003Liabilities 2017: $23,866Net Assets 2017: $25,1372017Assets 2018: $55,020Liabilities 2018: $27,864Net Assets 2018: $27,1562018Assets 2019: $53,081Liabilities 2019: $48,639Net Assets 2019: $4,4422019Assets 2020: $149,677Liabilities 2020: $122,137Net Assets 2020: $27,5402020Assets 2021: $270,871Liabilities 2021: $78,861Net Assets 2021: $192,0102021Assets 2022: $296,332Liabilities 2022: $130,173Net Assets 2022: $166,1592022Assets 2023: $671,571Liabilities 2023: $126,520Net Assets 2023: $545,0512023Assets 2024: $515,045Liabilities 2024: $153,229Net Assets 2024: $361,8162024

Highlighted filing

2024

Assets$515,045
Liabilities$153,229
Net Assets$361,816

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $140,678Expenses 2010: $174,351Net Income 2010: -$33,6732010Revenue 2011: $160,459Expenses 2011: $143,781Net Income 2011: $16,6782011Revenue 2012: $135,240Expenses 2012: $70,250Net Income 2012: $64,9902012Revenue 2013: $90,608Expenses 2013: $112,313Net Income 2013: -$21,7052013Revenue 2014: $205,180Expenses 2014: $234,114Net Income 2014: -$28,9342014Revenue 2015: $242,737Expenses 2015: $245,745Net Income 2015: -$3,0082015Revenue 2016: $266,886Expenses 2016: $269,954Net Income 2016: -$3,0682016Revenue 2017: $364,575Expenses 2017: $353,098Net Income 2017: $11,4772017Revenue 2018: $432,989Expenses 2018: $430,970Net Income 2018: $2,0192018Revenue 2019: $441,433Expenses 2019: $464,147Net Income 2019: -$22,7142019Revenue 2020: $563,958Expenses 2020: $540,860Net Income 2020: $23,0982020Revenue 2021: $859,929Expenses 2021: $695,459Net Income 2021: $164,4702021Revenue 2022: $803,930Expenses 2022: $829,781Net Income 2022: -$25,8512022Revenue 2023: $1,401,966Expenses 2023: $1,023,074Net Income 2023: $378,8922023Revenue 2024: $1,070,338Expenses 2024: $1,253,573Net Income 2024: -$183,2352024

Highlighted filing

2024

Revenue$1,070,338
Expenses$1,253,573
Net Income-$183,235

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.52$0.15$0.36$1.07$1.25$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.67$0.13$0.55$1.40$1.02$0.38
2022Detailed filing. Detailed filing data is available for this year.$0.30$0.13$0.17$0.80$0.83$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.27$0.08$0.19$0.86$0.70$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.15$0.12$0.03$0.56$0.54$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.05$0.05$0.00$0.44$0.46$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.06$0.03$0.03$0.43$0.43$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.05$0.02$0.03$0.36$0.35$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.03$0.01$0.01$0.27$0.27$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.02$0.24$0.25$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.01$0.02$0.21$0.23$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.09$0.11$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.14$0.07$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.06$0.01$0.16$0.14$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.08$0.01$0.14$0.17$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 15, 2025
Return Version
2024v5.2
Gross Receipts
$1,070,338
Mission and Program Overview

Mission

Young people want to shape the world. Camp fire central oregon (cfco) provides them the opportunity to find their spark, lift their voice, and discover who they are. In camp fire, it begins now. Light the fire within!

Dedicated to helping youth find their spark and discover who they are.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$412,996$250,647▼ $162,349
Pledges and Grants Receivable$141,159$114,950▼ $26,209
Savings and Temporary Cash Investments$83,295$83,881▲ $586
Land, Buildings, and Equipment, Net$32,491$19,797▼ $12,694
Prepaid Expenses and Deferred Charges$1,630$2,625▲ $995
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$671,571$515,045▼ $156,526
Other Assets Total-$43,145-
Liabilities
Deferred Revenue$76,752$57,274▼ $19,478
Accounts Payable and Accrued Expenses$49,768$52,227▲ $2,459
Other Liabilities-$43,728-
Total Liabilities$126,520$153,229▲ $26,709
Net Assets / Fund Balance
Net Assets With Donor Restrictions$212,500$257,217▲ $44,717
Net Assets Without Donor Restrictions$332,551$104,599▼ $227,952
Total Net Assets Fund Balance$545,051$361,816▼ $183,235
Total Liabilities and Net Assets / Fund Balance$671,571$515,045▼ $156,526

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,797$45,346$65,143
Other Assets Org$43,145--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kecia KubotaExecutive DirectorFT$103,645$103,645

Board Members and Trustees

NameTitle
Jessica RussellPast President
Lindsey HopperPresident
Adam FosterDirector
Alex EdwardsDirector
Devin BarclayDirector
Rui Alberto Teixeira CruzDirector
Emma HarkerPast Sec-Treas
Melissa GreenwaldSecretary
Connor McculloughTreasurer
Maxim RanzugliaYouth at Large
Revenue and Support

Revenue Composition

Contributions and Grants
$418,953
Program Service Revenue
$643,806
Investment Income
$337
Other Revenue
$7,242
All Other Contributions
$343,391
Change in Net Assets
$-183,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$986,694
Other Expenses$266,879
Total Fundraising Expense$192,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$603,765$62,331$140,542$806,638
Current Officers, Directors, Trustees, and Key Employees$77,578$8,009$18,058$103,645
Payroll Taxes$57,675$5,222$13,514$76,411
Fees for Services Other$41,402$10,992$3,066$55,460
Occupancy$35,454$2,901$4,299$42,654
Depreciation Depletion$12,116$380$198$12,694
Insurance$8,458$1,657$1,689$11,804
Travel$10,091$308$625$11,024
Office Expenses$6,198$609$1,319$8,126
All Other Expenses$4,286$1,270$916$6,472
Other Expenses$3,363$394$818$4,575
Advertising$2,803$287$565$3,655
Conferences and Meetings$1,189$367$328$1,884
Total Functional Expenses$962,412$98,942$192,219$1,253,573
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Lease Liability$43,728
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 7B

It is required that camp fire national headquarters be notified and that they provide written permission in order for any of the following actions to take place:1. Any change in jurisdiction2. Any changes in the articles of incorporation3. Any changes in the bylaws

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

The form 990 is prepared by an independent accounting firm, then a draft is provided to the executive director and all board members for their review. Prior to filing with the irs all comments and questions are addressed and all voting board members are provided a copy of the return as it will be filed.

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

The conflict of interest policy exists as part of the formal code of ethics and applies to all employees, volunteers and board members. To ensure that no conflicts of interest or the appearance of such occur, these individuals are required to sign the code of ethics annually. Newly elected board members will sign immediately upon election. The statement requires that these individuals declare any potential conflicts and recuse themselves from all votes and/or affected activities related to the conflict. If a potential conflict arises it is reported to the board president or executive director, then it is the responsibility of the entire board, excluding anyone in potential conflict, to determine whether the potential conflict is an actual conflict.

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

The executive director's compensation was discussed, analyzed and approved by the board of directors. The review included the use of comparability data. The deliberation and final discussion were timely documented in the board minutes. This process last took place in 2024.

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

The executive director is responsible for determining all payroll details for all other compensated employees of the organization.

Form 990, Part VI, Section C, Line 19

The conflict of interest policy, governing documents and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Camp Fire Central Oregon
EIN
93-6015296
Phone
5413824682
Address
PO Box 7031, Bend, OR 97708

Signing Officer

Name
Kecia Kubota
Title
Executive Director
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kecia Kubota
Formed
1916
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
70
Volunteers
35

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW FIRST AVE STE 410, PORTLAND, OR 97201
Preparer
Kristin L Brooks CPA
Phone
5032223338
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IRS990/Desc0DAY CAMPS - YOUTH LEARN SKILLS WHICH INCREASE THEIR ABILITY TO SAFELY ENJOY THE OUTDOORS WHILE LEARNING THE PRINCIPLES OF CONSERVATION. THEY ARE PROVIDED AN OPPORTUNITY TO ENHANCE THEIR KNOWLEDGE OF NATURE AND THE ENVIRONMENT. OVERNIGHT AND DAY CAMP OPPORTUNITIES ARE AVAILABLE FOR ALL YOUTH IN CAMP FIRE'S JURISDICTION.OUT OF SCHOOL - PROGRAMS ADDRESS THE NEEDS OF CHILDREN IN KINDERGARTEN THROUGH SIXTH GRADE. EMPHASIS IS PLACED ON DEVELOPING SELF-ESTEEM AND INTERPERSONAL RELATIONSHIPS THROUGH DEVELOPMENTALLY APPROPRIATE METHODS. THIS PROGRAM PROVIDES YOUTH WITH OPPORTUNITIES TO INTERACT WITH POSITIVE, ADULT ROLE MODELS.TEEN SERVICE AND LEADERSHIP - YOUNG PEOPLE ARE ABLE TO DEVELOP CRITICAL THINKING AND PROBLEM-SOLVING SKILLS, LEARN HOW TO WORK IN A TEAM SETTING, BECOME AWARE OF THE WORLD AROUND THEM AND THE DIFFERENT ISSUES THAT THEIR COMMUNITY FACES. THIS PROGRAM ENCOURAGES THE LEADERS OF TOMORROW TO TAKE ACTION NOW, LEARN HOW TO RISE TO A CHALLENGE, ADOPT A GROWTH MINDSET, FIND THEIR SPARK, AND THRIVE.
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IRS990/MissionDesc0YOUNG PEOPLE WANT TO SHAPE THE WORLD. CAMP FIRE CENTRAL OREGON (CFCO) PROVIDES THEM THE OPPORTUNITY TO FIND THEIR SPARK, LIFT THEIR VOICE, AND DISCOVER WHO THEY ARE. IN CAMP FIRE, IT BEGINS NOW. LIGHT THE FIRE WITHIN!
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