Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Camp Fire Central Oregon
990 • Fiscal year 2016 • EIN 93-6015296
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.50x
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 18.7% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Up$27,438
Up $3,168 (+13%) from 2015
Net Assets
Down$13,660
Down $3,068 (-18%) from 2015
Liabilities
Up$13,778
Up $6,236 (+83%) from 2015
Revenue And Expenses
Revenue
Up$266,886
Up $24,149 (+9.9%) from 2015
Expenses
Up$269,954
Up $24,209 (+9.9%) from 2015
Net Income
Down-$3,068
Down $60 (-2.0%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- Oct 25, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $273,490
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $14,878 | $18,788 | ▲ $3,910 |
| Pledges and Grants Receivable | $7,500 | $5,919 | ▼ $1,581 |
| Prepaid Expenses and Deferred Charges | $0 | $1,509 | ▲ $1,509 |
| Land, Buildings, and Equipment, Net | $1,642 | $982 | ▼ $660 |
| Cash and Non-Interest-Bearing Accounts | $250 | $240 | ▼ $10 |
| Total Assets | $24,270 | $27,438 | ▲ $3,168 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $5,812 | $10,938 | ▲ $5,126 |
| Deferred Revenue | $1,730 | $2,840 | ▲ $1,110 |
| Total Liabilities | $7,542 | $13,778 | ▲ $6,236 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $17,010 | $12,861 | ▼ $4,149 |
| Unrestricted Net Assets | $-282 | $799 | ▲ $1,081 |
| Total Net Assets Fund Balance | $16,728 | $13,660 | ▼ $3,068 |
| Total Liabilities and Net Assets / Fund Balance | $24,270 | $27,438 | ▲ $3,168 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $982 | $2,162 | $3,144 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kubota Kecia | Executive Director | PT | $49,828 | $49,828 |
Board Members and Trustees
| Name | Title |
|---|---|
| Fain Jacob | President |
| Ashtyn Ryan | Director |
| Olegario Rick | Director |
| Roberts Rachael | Director |
| Visnack Sandra | Director |
| O'MALLEY MEGHAN | Secretary |
| Keeton Erica | Treasurer |
| Napier Mckenzie | Youth Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $53,710
- Program Service Revenue
- $197,450
- Investment Income
- $841
- Other Revenue
- $14,885
- All Other Contributions
- $42,948
- Change in Net Assets
- $-3,068
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $266,886
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $100
- Total Revenue per Audited Statements
- $266,986
- Total Revenue per Form 990
- $266,886
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $180,884 |
| Other Expenses | $75,545 |
| Total Fundraising Expense | $19,700 |
| Grants and Similar Amounts Paid | $13,525 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $108,322 | $239 | $5,456 | $114,017 |
| Current Officers, Directors, Trustees, and Key Employees | $24,914 | $12,457 | $12,457 | $49,828 |
| Office Expenses | $19,417 | $218 | $10 | $19,645 |
| Fees for Services Other | $17,222 | - | - | $17,222 |
| Payroll Taxes | $13,016 | $1,190 | $1,687 | $15,893 |
| Grants to Domestic Individuals | $13,525 | - | - | $13,525 |
| Occupancy | $9,220 | - | - | $9,220 |
| Fees for Services Accounting | $86 | $6,706 | - | $6,792 |
| Payments to Affiliates | $5,786 | - | - | $5,786 |
| Other Expenses | $3,499 | $1,617 | - | $5,116 |
| Advertising | $3,365 | $149 | - | $3,514 |
| Insurance | $3,370 | - | - | $3,370 |
| All Other Expenses | $2,439 | $275 | - | $2,714 |
| Travel | $757 | $429 | $90 | $1,276 |
| Other Employee Benefits | $1,146 | - | - | $1,146 |
| Depreciation Depletion | - | $486 | - | $486 |
| Conferences and Meetings | $305 | $99 | - | $404 |
| Total Functional Expenses | $226,389 | $23,865 | $19,700 | $269,954 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $270,054 |
| Expenses per Audited Statements | $269,954 |
| Total Expenses per Form 990 | $269,954 |
| Expenses Not Reported on Form 990 | $100 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
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
- Yes
- 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
- 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 jurisdiction 2. Any changes in the articles of incorporation 3. 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 decision were timely documented in the board minutes. This process last took place in 2016. 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
- Phone
- 5413824682
- Signed
- 2017-10-25
- 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
- 30
- Volunteers
- 100
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 600 3RD AVE SE STE 300, CEDAR RAPIDS, IA 52401
- Preparer
- Connie M Lira
- Phone
- 3193632697
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 2C:
“No change from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“Although it is exempt from federal and state income taxes on its principal operations, the organization is subject to federal income taxes on the net income from certain operations that generate unrelated business income. No such unrelated business income tax was incurred during 2016. In addition, management believes the organization has no material uncertain tax position at december 31, 2016.”
Raw XML AppendixShowing 400 of 478 raw XML fields
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/Desc | 0 | OUT OF SCHOOL: SUMMER CHILD CARE 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. |
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| IRS990/MissionDesc | 0 | 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! |
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| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 218 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 19417 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19645 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1146 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1146 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1617 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3499 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 5116 |
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| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 239 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 108322 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 114017 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
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| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 5786 |
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| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1190 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13016 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 15893 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1509 |
| IRS990/PrincipalOfficerNm | 0 | KECIA KUBOTA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624100 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MEMBERSHIP DUES |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 16629 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 180821 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 16629 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | DAY 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. |
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| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 10000 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 64796 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | MEMBERSHIP: A VARIETY OF GROUP ACTIVITIES AVAILABLE FOR YOUTH FROM KINDERGARTEN THROUGH HIGH SCHOOL. GROUPS MEET REGULARLY TO LEARN LEADERSHIP AND TEAMWORK SKILLS. THROUGH SERVICE PROJECTS, YOUTH LEARN TO GIVE BACK TO THEIR COMMUNITY. |
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| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 2565 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 15579 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TEENS 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/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 2115 |
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| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 242737 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -3068 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 136275 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 14878 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 18788 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | GROSS REVENUE FROM FUNDRAISING EVENTS - 2012 AMOUNT: $ 10,166. 2013 AMOUNT: $ 5,306. 2014 AMOUNT: $ 33,624. GROSS REVENUE FROM GAMING ACTIVITIES - 2015 AMOUNT: $ 300. OTHER INCOME - 2012 AMOUNT: $ 57. 2013 AMOUNT: $ 5,290. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 38483 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 27 |
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| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 655671 |
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| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.75990 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 241937 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 296787 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 100 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 100 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 982 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2162 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 3144 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 100 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 269954 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 100 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 266886 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ALTHOUGH IT IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES ON ITS PRINCIPAL OPERATIONS, THE ORGANIZATION IS SUBJECT TO FEDERAL INCOME TAXES ON THE NET INCOME FROM CERTAIN OPERATIONS THAT GENERATE UNRELATED BUSINESS INCOME. NO SUCH UNRELATED BUSINESS INCOME TAX WAS INCURRED DURING 2016. IN ADDITION, MANAGEMENT BELIEVES THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITION AT DECEMBER 31, 2016. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 982 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 269954 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 266886 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 266986 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 270054 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 10000 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 1 | 2565 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 2 | 960 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | PROGRAM SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 1 | MEMBERSHIP SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 2 | CANDY SALE INCENTIVES |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 55 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 1 | 48 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 2 | 10 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | IN ALL CASES, THE AMOUNT OF ASSISTANCE PROVIDED IS AT MINIMUM SUBSTANTIATED THROUGH CFCO'S INTERNAL FINANCIAL RECORDS. CANDY SALE INCENTIVES ARE SUBSTANTIATED BY EACH INDIVIDUAL'S SALES RECORDS, WHICH CFCO KEEPS ON FILE AS SUBSTANTIATION OF INCENTIVE RECEIVED BY EACH RECIPIENT. IN ORDER TO RECEIVE A 'PROGRAM SCHOLARSHIP' FROM CFCO THE INDIVIDUAL AND THEIR FAMILY MUST ENGAGE IN ACTIVITIES AT THE TUMALO DAY CAMP; TO DEMONSTRATE COMMITMENT TO THE PROGRAM. CFCO MAINTAINS RECORDS OF ATTENDANCE AND ENGAGEMENT AS PROOF OF ELIGIBILITY FOR PROGRAM SCHOLARSHIP. WHEN FUNDING PERMITS, CFCO MAY BROADEN THE AVAILABILITY OF 'PROGRAM SCHOLARSHIPS', AS WELL AS OFFER 'MEMBERSHIP SCHOLARSHIPS', TO THOSE WITH SPECIFIC FINANCIAL DIFFICULTIES. IN ORDER TO BE CONSIDERED FOR ANY TYPE OF FINANCIAL HARDSHIP SCHOLARSHIP, A FORMAL APPLICATION NEEDS TO BE COMPLETED TO SUBSTANTIATE FINANCIAL NEED. IN ALL CASES, FINANCIAL NEED IS DEFINED UNDER THE SAME TERMS AS USED THROUGH THE 'FREE/REDUCED SCHOOL LUNCH' PROGRAM. APPLICATIONS ARE KEPT ON FILE AS WRITTEN RECORDS OF THE AMOUNT OF THE SCHOLARSHIP RECEIVED AND PROOF OF ELIGIBILITY. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 JURISDICTION 2. ANY CHANGES IN THE ARTICLES OF INCORPORATION 3. ANY CHANGES IN THE BYLAWS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 DECISION WERE TIMELY DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS LAST TOOK PLACE IN 2016. 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | NO CHANGE FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 17010 |
| IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt | 0 | 12861 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 24270 |
| IRS990/TotalAssetsEOYAmt | 0 | 27438 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 24270 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 27438 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 53710 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $27,438
- Liabilities
- $13,778
- Net assets
- $13,660
- Revenue
- $266,886
- Expenses
- $269,954
- Net income
- -$3,068