Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Camp Fire Central Oregon
990 • Fiscal year 2019 • EIN 93-6015296
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.92x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 10.5% of source-year revenue.
Asset Growth
38th percentile
Faster asset growth than 38% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Balance Sheet
Assets
Down$53,081
Down $1,939 (-3.5%) from 2018
Net Assets
Down$4,442
Down $22,714 (-84%) from 2018
Liabilities
Up$48,639
Up $20,775 (+75%) from 2018
Revenue And Expenses
Revenue
Up$441,433
Up $8,444 (+2.0%) from 2018
Expenses
Up$464,147
Up $33,177 (+7.7%) from 2018
Net Income
Down-$22,714
Down $24,733 (-1225%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2019 to Dec 31, 2019
- Signed
- Nov 3, 2020
- Return Version
- 2019v5.1
- Gross Receipts
- $441,433
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 | $35,237 | $34,259 | ▼ $978 |
| Pledges and Grants Receivable | $10,970 | $9,000 | ▼ $1,970 |
| Land, Buildings, and Equipment, Net | $5,072 | $3,656 | ▼ $1,416 |
| Cash and Non-Interest-Bearing Accounts | $467 | $3,396 | ▲ $2,929 |
| Prepaid Expenses and Deferred Charges | $3,274 | $2,770 | ▼ $504 |
| Total Assets | $55,020 | $53,081 | ▼ $1,939 |
| Liabilities | |||
| Deferred Revenue | $0 | $28,671 | ▲ $28,671 |
| Accounts Payable and Accrued Expenses | $27,864 | $19,968 | ▼ $7,896 |
| Total Liabilities | $27,864 | $48,639 | ▲ $20,775 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $68,126 | $66,973 | ▼ $1,153 |
| Net Assets Without Donor Restrictions | $-40,970 | $-62,531 | ▼ $21,561 |
| Total Net Assets Fund Balance | $27,156 | $4,442 | ▼ $22,714 |
| Total Liabilities and Net Assets / Fund Balance | $55,020 | $53,081 | ▼ $1,939 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $3,656 | $5,486 | $9,142 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Kubota Kecia | Executive Director | PT | $46,214 | $46,214 |
Board Members and Trustees
| Name | Title |
|---|---|
| Fain Jacob | Past President |
| Kebler Melanie | President |
| Adam Molly | Director |
| Hopp Michael | Director |
| Lawrence Christy | Director |
| Olegario Rick | Director |
| Smith Kara | Director |
| Watkins Kevin | Director |
| Visnack Sandy | Secretary |
| Hoevel Karen | Treasurer |
| Grayson Shilo | Youth Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $117,909
- Program Service Revenue
- $320,365
- Investment Income
- $30
- Other Revenue
- $3,129
- All Other Contributions
- $102,909
- Change in Net Assets
- $-22,714
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $341,253 |
| Other Expenses | $100,767 |
| Grants and Similar Amounts Paid | $22,127 |
| Total Fundraising Expense | $20,183 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $265,879 | $55 | $492 | $266,426 |
| Current Officers, Directors, Trustees, and Key Employees | $23,107 | $11,554 | $11,554 | $46,215 |
| Office Expenses | $29,613 | $209 | $2,261 | $32,083 |
| Payroll Taxes | $24,427 | $990 | $1,021 | $26,438 |
| Grants to Domestic Individuals | $22,127 | - | - | $22,127 |
| Occupancy | $3,724 | $13,226 | - | $16,950 |
| Fees for Services Accounting | - | $8,239 | - | $8,239 |
| Payments to Affiliates | $7,620 | - | - | $7,620 |
| Conferences and Meetings | $4,320 | $344 | $866 | $5,530 |
| Travel | $5,090 | $321 | $79 | $5,490 |
| Advertising | - | - | $3,816 | $3,816 |
| Insurance | - | $3,573 | - | $3,573 |
| Other Employee Benefits | $2,009 | $81 | $84 | $2,174 |
| Other Expenses | $1,495 | $254 | $10 | $1,749 |
| Depreciation Depletion | - | $1,416 | - | $1,416 |
| Fees for Services Other | $1,398 | - | - | $1,398 |
| Interest | - | $113 | - | $113 |
| Total Functional Expenses | $402,648 | $41,316 | $20,183 | $464,147 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $683 |
| Fundraising Direct Expenses | $0 |
| 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 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
- No
- 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 15
“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.”
990 Part VII Section A Line 2
“No change from the prior year. No employee/officer/member is receives compensation of $100,000 or more.”
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
- 2020-11-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Kecia Kubota
- Formed
- 1916
- Legal Domicile
- Or
- Voting Board Members
- 11
- Independent Board Members
- 11
- Employees
- 39
- Volunteers
- 40
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 801 FELIX STREET, ST JOSEPH, MO 64501
- Preparer
- Harold Ray
- Phone
- 8162328441
Supplemental Narrative
Financial Statement Notes
PART X, LINE 2:
“The organization, by virtue of its relationship with camp fire usa, is tax-exempt under section 501(c)(3) of the internal revenue code and has been determined not to be a private foundation. 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 201900000. In addition, management believes the organization has no material uncertain tax position at december 31, 2019.”
Raw XML AppendixShowing 400 of 489 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.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 27864 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 19968 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | DEDICATED TO HELPING YOUTH FIND THEIR SPARK AND DISCOVER WHO THEY ARE. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 3816 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3816 |
| IRS990/AllOtherContributionsAmt | 0 | 102909 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KECIA KUBOTA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5413824682 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1001 SW EMKAY DR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BEND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97702 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 467 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3396 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
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| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 11554 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 23107 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 46215 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 866 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 344 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 4320 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 5530 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 117909 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 22127 |
| IRS990/CYInvestmentIncomeAmt | 0 | 30 |
| IRS990/CYOtherExpensesAmt | 0 | 100767 |
| IRS990/CYOtherRevenueAmt | 0 | 3129 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 320365 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -22714 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 341253 |
| IRS990/CYTotalExpensesAmt | 0 | 464147 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 20183 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 441433 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
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| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 28671 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1416 |
| IRS990/Desc | 0 | OUT OF SCHOOL: YEAR-ROUND ENRICHMENT PROGRAMS ADDRESS THE NEEDS OF CHILDREN IN KINDERGARTEN THROUGH FIFTH 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/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
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| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 66973 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 39 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 252671 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 5000 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8239 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 1398 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1398 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 32.00 |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | YOUTH MEMBER |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | SECRETARY |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TREASURER |
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| IRS990/GovernmentGrantsAmt | 0 | 10000 |
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| IRS990/IndoorTanningServicesInd | 0 | 0 |
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| IRS990/InsuranceGrp/TotalAmt | 0 | 3573 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 113 |
| IRS990/InterestGrp/TotalAmt | 0 | 113 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 30 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 30 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5072 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3656 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 9142 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| 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! |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4442 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 683 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 683 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 746 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 746 |
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| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 3724 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 16950 |
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| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 209 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 29613 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 32083 |
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| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 2009 |
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| IRS990/OtherExpensesGrp/Desc | 1 | RENTAL & MAINTENANCE |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6086 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1495 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6086 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1749 |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 265879 |
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| IRS990/PartialLiquidationInd | 0 | 0 |
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| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 7620 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1021 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 990 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 24427 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 26438 |
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| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 9000 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2770 |
| IRS990/PrincipalOfficerNm | 0 | KECIA KUBOTA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 624100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROGRAM SERVICE FEES |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 320365 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | 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. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 111181 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 64566 |
| IRS990/ProgSrvcAccomActy3Grp/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. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 38796 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 19527 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 64017 |
| IRS990/ProgSrvcAccomActyOtherGrp/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 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 5946 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
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| IRS990/PYContributionsGrantsAmt | 0 | 160219 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 10000 |
| IRS990/PYInvestmentIncomeAmt | 0 | -298 |
| IRS990/PYOtherExpensesAmt | 0 | 143288 |
| IRS990/PYOtherRevenueAmt | 0 | 11439 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 261629 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2019 |
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| IRS990/PYTotalExpensesAmt | 0 | 430970 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 432989 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
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| 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 | 186582 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 34259 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | GROSS REVENUE FROM FUNDRAISING EVENTS - 2018 AMOUNT: $ 11,273. 2019 AMOUNT: $ 683. GROSS REVENUE FROM GAMING ACTIVITIES - 2015 AMOUNT: $ 300. OTHER INCOME - 2019 AMOUNT: $ 1,700. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 130364 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53710 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 60165 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 30 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 27 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 14 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 85 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 1233712 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 11273 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 300 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 13956 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.90060 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.82690 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 483095 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 39272 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 160219 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 130364 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53710 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 60165 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 522367 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 536408 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3656 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 5486 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 9142 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION, BY VIRTUE OF ITS RELATIONSHIP WITH CAMP FIRE USA, IS TAX-EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION. 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 201900000. IN ADDITION, MANAGEMENT BELIEVES THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITION AT DECEMBER 31, 2019. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3656 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 22127 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | PROGRAM SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 106 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | IN ALL CASES, THE AMOUNT OF ASSISTANCE PROVIDED IS AT MINIMUM SUBSTANTIATED THROUGH CFCO'S INTERNAL FINANCIAL RECORDS. 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' FORM CFCO THE INDIVIDUAL AND THEIR FAMILY MUST ENGAGE IN PROGRAM ACTIVITIES; TO DEMONSTRATE COMMITMENT TO THE PROGRAM. CFCO MAINTAINS RECORDS OF ATTENDANCE AND ENGAGEMENT AS PROOF OF ELIGIBILITY FOR PROGRAM SCHOLARSHIP. 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. NO EMPLOYEE/OFFICER/MEMBER IS RECEIVES COMPENSATION OF $100,000 OR MORE. |
| 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 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | 990 PART VII SECTION A LINE 2 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $53,081
- Liabilities
- $48,639
- Net assets
- $4,442
- Revenue
- $441,433
- Expenses
- $464,147
- Net income
- -$22,714