Civic Intelligence

Pine Summit Bible Camp and Conference Center

990 • Fiscal year 2022 • EIN 94-2939496

Sep 01, 2021 to Aug 31, 2022 • Filed on Sep 14, 2022

9414 E San Salvador DrScottsdale, AZ 85258

(480) 948-3747

Siviq Scores

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

Liabilities / Assets

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

48th percentile

0.07x

Higher debt load relative to revenue than 48% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

44th percentile

4.0%

Higher net margin than 44% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

64th percentile

$90,000

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

41st percentile

-1.5%

Faster asset growth than 41% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

92nd percentile

114%

Faster revenue growth than 92% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,234,896

Down $33,508 (-1.5%) from 2021

Net Assets

Up

$2,181,086

Up $28,650 (+1.3%) from 2021

Liabilities

Down

$53,810

Down $62,158 (-54%) from 2021

Revenue

Up

$722,749

Up $384,546 (+114%) from 2021

Expenses

Down

$694,097

Down $129,663 (-16%) from 2021

Net Income

Up

$28,652

Up $514,209 (+106%) from 2021

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $3,503,209Liabilities 2011: $55,269Net Assets 2011: $3,447,9402011Assets 2012: $3,602,346Liabilities 2012: $56,222Net Assets 2012: $3,546,1242012Assets 2013: $3,634,968Liabilities 2013: $42,109Net Assets 2013: $3,592,8592013Assets 2014: $3,747,042Liabilities 2014: $47,399Net Assets 2014: $3,699,6432014Assets 2015: $3,627,144Liabilities 2015: $42,023Net Assets 2015: $3,585,1212015Assets 2016: $3,415,760Liabilities 2016: $31,830Net Assets 2016: $3,383,9302016Assets 2017: $3,476,400Liabilities 2017: $60,663Net Assets 2017: $3,415,7372017Assets 2019: $3,172,970Liabilities 2019: $47,103Net Assets 2019: $3,125,8672019Assets 2020: $2,731,128Liabilities 2020: $93,137Net Assets 2020: $2,637,9912020Assets 2021: $2,268,404Liabilities 2021: $115,968Net Assets 2021: $2,152,4362021Assets 2022: $2,234,896Liabilities 2022: $53,810Net Assets 2022: $2,181,0862022Assets 2024: $2,257,715Liabilities 2024: $25,937Net Assets 2024: $2,231,7782024

Highlighted filing

2022

Assets$2,234,896
Liabilities$53,810
Net Assets$2,181,086

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $643,3942011Revenue 2012: $848,732Expenses 2012: $750,548Net Income 2012: $98,1842012Revenue 2013: $809,664Expenses 2013: $707,679Net Income 2013: $101,9852013Revenue 2014: $774,035Expenses 2014: $738,420Net Income 2014: $35,6152014Revenue 2015: $681,681Expenses 2015: $769,703Net Income 2015: -$88,0222015Revenue 2016: $821,965Expenses 2016: $1,023,156Net Income 2016: -$201,1912016Revenue 2017: $878,892Expenses 2017: $847,085Net Income 2017: $31,8072017Revenue 2019: $887,286Expenses 2019: $993,975Net Income 2019: -$106,6892019Revenue 2020: $169,163Expenses 2020: $657,040Net Income 2020: -$487,8772020Revenue 2021: $338,203Expenses 2021: $823,760Net Income 2021: -$485,5572021Revenue 2022: $722,749Expenses 2022: $694,097Net Income 2022: $28,6522022Revenue 2024: $759,877Expenses 2024: $780,438Net Income 2024: -$20,5612024

Highlighted filing

2022

Revenue$722,749
Expenses$694,097
Net Income$28,652
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Sep 14, 2022
Return Version
2021v4.1
Gross Receipts
$722,749
Mission and Program Overview

Mission

To Provide Camping Facilities, Food & Programs for Churches and Other Exempt Organizations

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,152,436$2,181,086▲ $28,650
Savings and Temporary Cash Investments$1,674,896$1,712,589▲ $37,693
Other Notes and Loans Receivable, Net$257,266$248,021▼ $9,245
Land, Buildings, and Equipment, Net$173,100$170,730▼ $2,370
Cash and Non-Interest-Bearing Accounts$146,380$62,579▼ $83,801
Accounts Receivable$6,445$26,412▲ $19,967
Inventories for Sale or Use$6,455$10,703▲ $4,248
Intangible Assets$500$500→ $0
Total Assets$2,268,404$2,234,896▼ $33,508
Other Assets Total$3,362$3,362→ $0
Liabilities
Other Liabilities$113,817$41,400▼ $72,417
Accounts Payable and Accrued Expenses$2,151$12,410▲ $10,259
Total Liabilities$115,968$53,810▼ $62,158
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,152,436$2,181,086▲ $28,650
Total Liabilities and Net Assets / Fund Balance$2,268,404$2,234,896▼ $33,508

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$97,213$1,542,451$1,639,664
Equipment$53,823$661,316$715,139
Land$19,694-$0
Other Assets Org$3,362--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Julie R DickersonPresident & DirectorFT$90,000$90,000
Rebecca AndersonSecretary & DirectorPT$36,000$36,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$570,335
Investment Income
$62,219
Other Revenue
$90,195
Change in Net Assets
$28,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$399,309
Salaries, Compensation, and Employee Benefits$294,788
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$0$126,000$0$126,000
Fees for Services Management$0$92,100$0$92,100
Other Salaries and Wages$89,113$0$0$89,113
Insurance$0$61,205$0$61,205
Comp Disqual Persons$58,663$0$0$58,663
Occupancy$0$52,439$0$52,439
Other Expenses$22,264$0$0$22,264
Depreciation Depletion$0$22,064$0$22,064
Payroll Taxes$11,342$9,670$0$21,012
All Other Expenses$0$20,857$0$20,857
Fees for Services Legal$0$14,791$0$14,791
Office Expenses$0$3,903$0$3,903
Fees for Services Accounting$0$1,250$0$1,250
Total Functional Expenses$289,818$404,279$0$694,097
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owned By OfficerManagementNo$92,100
Julie DickersonFamilyCompensationNo$90,000
Rebecca AndersonFamilyCompensationNo$36,000
David DickersonFamilyCompensationNo$21,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$41,400
2nd PPP Loan(forgiven 12/2021$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Pine Summit Bible Camp & Conference Ctr
EIN
94-2939496
Phone
4809483747
Address
9414 E San Salvador Dr, Scottsdale, AZ 85258

Signing Officer

Name
Julie R Dickerson
Title
President
Phone
4809483747
Signed
2022-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie R Dickerson
Formed
1983
Legal Domicile
Az
Voting Board Members
4
Independent Board Members
0
Employees
13
Volunteers
0

Preparer

Firm
Vincent M Murrietta CPA LLC
Address
20819 N CAVE CREEK RD STE 101, PHOENIX, AZ 85024
Preparer
Vincent Murrietta CPA
Phone
6022413306
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Each Member of the Board has a Family Relationship with the others

Pt VI, Line 8B

There are no Committees of the Board

Pt VI, Line 11B

The Board reviews the 990 Form before it is filed for approval. If necessary issues that come from the review are discussed and corrected with the CPA tax preparer.

Pt VI, Line 19

Articles and By Laws of the Incorporation are available upon request

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt062219
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt034705
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt039338
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt020560
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt068698
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0225520
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0570335
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0239614
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0129825
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0818344
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0893796
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02651914
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt062219
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt034705
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt039338
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt020560
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt068698
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0225520
IRS990ScheduleA/InvestmentIncomeCYPct00.07440
IRS990ScheduleA/InvestmentIncomePYPct00.05130
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt089439
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt063884
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0153323
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.87500
IRS990ScheduleA/PublicSupportPY509Pct00.65760
IRS990ScheduleA/PublicSupportTotal509Amt02651914
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0570335
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0239614
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0129825
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0818344
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0893796
IRS990ScheduleA/Total509Grp/TotalAmt02651914
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03030757
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt097213
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01542451
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01639664
IRS990ScheduleD/EquipmentGrp/BookValueAmt053823
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0661316
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0715139
IRS990ScheduleD/LandGrp/BookValueAmt019694
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt019694
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03362
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt041400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt10
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deposits
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc12nd PPP Loan(forgiven 12/2021
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0170730
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03362
IRS990ScheduleD/TotalLiabilityAmt041400
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Program Property Services
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Julie Dickerson
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1David Dickerson
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2Rebecca Anderson
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Family
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Family
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2Family
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3Owned By Officer
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt090000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt121000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt236000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt392100
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Compensation
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Compensation
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2Compensation
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3Management
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Each Member of the Board has a Family Relationship with the others
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are no Committees of the Board
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board reviews the 990 Form before it is filed for approval. If necessary issues that come from the review are discussed and corrected with the CPA tax preparer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Articles and By Laws of the Incorporation are available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0Na
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0860676384
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct00.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Property Management
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Programmed Property Services Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt09414 E San Salvador 99
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Scottsdale
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd085258
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Anderson Family
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0The Donald & Rebecca Anderson Foundation
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0202962227
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)

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