Civic Intelligence

Camp Fire Inland Southern California

990 • Fiscal year 2023 • EIN 95-1660331

Sep 01, 2022 to Aug 31, 2023 • Filed on Feb 07, 2024

PO Box 4986Orange, CA 92863

(714) 392-2232

Siviq Scores

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

Liabilities / Assets

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

41st percentile

0.05x

Higher debt load relative to revenue than 41% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

83rd percentile

31%

Higher net margin than 83% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

65th percentile

$93,987

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

97th percentile

207%

Faster asset growth than 97% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

95th percentile

202%

Faster revenue growth than 95% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$858,256

Flat from 2023

Net Assets

Flat

$777,116

Flat from 2023

Liabilities

Flat

$81,140

Flat from 2023

Revenue

Flat

$1,672,694

Flat from 2023

Expenses

Flat

$1,148,276

Flat from 2023

Net Income

Flat

$524,418

Flat from 2023

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: $213,996Liabilities 2011: $191,873Net Assets 2011: $22,1232011Assets 2012: $209,255Liabilities 2012: $141,887Net Assets 2012: $67,3682012Assets 2013: $231,932Liabilities 2013: $194,938Net Assets 2013: $36,9942013Assets 2014: $246,989Liabilities 2014: $207,425Net Assets 2014: $39,5642014Assets 2015: $309,159Liabilities 2015: $124,695Net Assets 2015: $184,4642015Assets 2016: $218,192Liabilities 2016: $144,379Net Assets 2016: $73,8132016Assets 2017: $164,481Liabilities 2017: $37,733Net Assets 2017: $126,7482017Assets 2018: $96,065Liabilities 2018: $6,788Net Assets 2018: $89,2772018Assets 2019: $98,091Liabilities 2019: $5,916Net Assets 2019: $92,1752019Assets 2020: $362,578Liabilities 2020: $241,466Net Assets 2020: $121,1122020Assets 2021: $211,792Liabilities 2021: $16,700Net Assets 2021: $195,0922021Assets 2022: $279,746Liabilities 2022: $27,048Net Assets 2022: $252,6982022Assets 2023: $858,256Liabilities 2023: $81,140Net Assets 2023: $777,1162023Assets 2023: $858,256Liabilities 2023: $81,140Net Assets 2023: $777,1162023Assets 2024: $906,938Liabilities 2024: $105,276Net Assets 2024: $801,6622024Assets 2025: $1,054,518Liabilities 2025: $76,760Net Assets 2025: $977,7582025

Highlighted filing

2023

Assets$858,256
Liabilities$81,140
Net Assets$777,116

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $624,735Expenses 2011: $679,718Net Income 2011: -$54,9832011Revenue 2012: $662,241Expenses 2012: $616,996Net Income 2012: $45,2452012Revenue 2013: $539,102Expenses 2013: $569,476Net Income 2013: -$30,3742013Revenue 2014: $545,571Expenses 2014: $543,001Net Income 2014: $2,5702014Revenue 2015: $695,699Expenses 2015: $550,799Net Income 2015: $144,9002015Revenue 2016: $575,380Expenses 2016: $519,143Net Income 2016: $56,2372016Revenue 2017: $424,427Expenses 2017: $371,492Net Income 2017: $52,9352017Revenue 2018: $471,785Expenses 2018: $509,256Net Income 2018: -$37,4712018Revenue 2019: $448,881Expenses 2019: $445,983Net Income 2019: $2,8982019Revenue 2020: $478,932Expenses 2020: $449,995Net Income 2020: $28,9372020Revenue 2021: $539,473Expenses 2021: $465,493Net Income 2021: $73,9802021Revenue 2022: $554,779Expenses 2022: $497,173Net Income 2022: $57,6062022Revenue 2023: $1,672,694Expenses 2023: $1,148,276Net Income 2023: $524,4182023Revenue 2023: $1,672,694Expenses 2023: $1,148,276Net Income 2023: $524,4182023Revenue 2024: $2,262,155Expenses 2024: $2,237,609Net Income 2024: $24,5462024Revenue 2025: $2,861,166Expenses 2025: $2,685,070Net Income 2025: $176,0962025

Highlighted filing

2023

Revenue$1,672,694
Expenses$1,148,276
Net Income$524,418
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Feb 7, 2024
Return Version
2022v5.0
Gross Receipts
$1,672,694
Mission and Program Overview

Mission

Young people want to shape the world. Camp fire provides the opportunity to find their spark, lift their voices, and discover who they are. In camp fire, it begins now, light the fire within.

Camp fire connects young people to the outdoors, to others, and to themselves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$515,492-
Accounts Receivable$180,417$186,008▲ $5,591
Cash and Non-Interest-Bearing Accounts$77,769$89,767▲ $11,998
Prepaid Expenses and Deferred Charges$8,832$10,277▲ $1,445
Inventories for Sale or Use$10,848$7,350▼ $3,498
Land, Buildings, and Equipment, Net$169$1,346▲ $1,177
Total Assets$279,746$858,256▲ $578,510
Other Assets Total$1,711$48,016▲ $46,305
Liabilities
Other Liabilities-$46,123-
Accounts Payable and Accrued Expenses$27,048$35,017▲ $7,969
Total Liabilities$27,048$81,140▲ $54,092
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$252,698$777,116▲ $524,418
Total Net Assets Fund Balance$252,698$777,116▲ $524,418
Total Liabilities and Net Assets / Fund Balance$279,746$858,256▲ $578,510

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$67,425$67,425
Buildings$1,346-$1,346
Other Assets Org$1,893--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandra RutherfordExecutive DiFT$93,987$93,987

Board Members and Trustees

NameTitle
Jolyn HensonPresident
David MillerDirector
Robert LagunaDirector
Robin InlowDirector
Lynne PurcellNominating C
Brandon WillisSecretary
Philip TedersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,667,140
Program Service Revenue
$0
Investment Income
$5,554
Other Revenue
$0
All Other Contributions
$13,047
Change in Net Assets
$524,418

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,672,694
Total Revenue per Audited Statements
$1,672,694
Total Revenue per Form 990
$1,672,694
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$964,885
Other Expenses$183,391
Total Fundraising Expense$11,191
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$656,454$77,307-$733,761
Current Officers, Directors, Trustees, and Key Employees$46,992$37,595$9,400$93,987
Payroll Taxes$74,883$12,348$970$88,201
Other Employee Benefits$41,547$6,851$538$48,936
Payments to Affiliates$21,732--$21,732
All Other Expenses$13,375$26$2$13,403
Other Expenses$6,346$1,046$82$7,474
Insurance$6,972--$6,972
Fees for Services Other-$5,500-$5,500
Travel$3,986--$3,986
Occupancy$2,228$367$29$2,624
Conferences and Meetings$1,982--$1,982
Advertising$1,055--$1,055
Office Expenses$343$56$4$403
Depreciation Depletion$169--$169
Total Functional Expenses$993,881$143,204$11,191$1,148,276

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,148,276
Total Expenses per Audited Statements$1,148,276
Total Expenses per Form 990$1,148,276
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$46,123
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is provided to the board of directors at a regular board meeting to review.

Form 990, Page 6, Part VI, Line 12C

The executive director and the board president review any conflicts of interest on an annual basis. Board members are to disclose any conflicts of interest at board meetings.

Form 990, Page 6, Part VI, Line 15A

The board reviews the compensation of the executive at the time the budget is approved. Compensation of other executives at comparable organizations is used as a basis to determine compensation.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflicts of interest policy and annual financial statements available to the public upon request at the organization office during business hours.

Filing and Contact Details

Filer

Filer Name
Camp Fire
EIN
95-1660331
Phone
7143922232
Address
PO BOX 4986, ORANGE, CA 92863

Signing Officer

Name
Sandra Rutherford
Title
Executive Director
Phone
9099825400
Signed
2024-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sandra Rutherford
Formed
1927
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
53

Preparer

Firm
Werner & Company Inc
Address
9587 ARROW ROUTE SUITE G, RANCHO CUCAMONGA, CA 91730
Preparer
Jeff L Werner
Phone
9097273076
Raw XML Appendix400 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/PYTotalExpensesAmt0497173
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IRS990/ReportOtherAssetsInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0536623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0444256
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0453917
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0421868
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013
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IRS990ScheduleA/PublicSupportCY170Pct00.99840
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0421868
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11893
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE LEASE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RESTRICTED CASH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt046123
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/RevenueSubtotalAmt01672694
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AT A REGULAR BOARD MEETING TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND THE BOARD PRESIDENT REVIEW ANY CONFLICTS OF INTEREST ON AN ANNUAL BASIS. BOARD MEMBERS ARE TO DISCLOSE ANY CONFLICTS OF INTEREST AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE COMPENSATION OF THE EXECUTIVE AT THE TIME THE BUDGET IS APPROVED. COMPENSATION OF OTHER EXECUTIVES AT COMPARABLE ORGANIZATIONS IS USED AS A BASIS TO DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND ANNUAL FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION OFFICE DURING BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0993881
IRS990/TotalFunctionalExpensesGrp/TotalAmt01148276
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt081140
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IRS990/TotalLiabilitiesGrp/EOYAmt081140
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IRS990/TotalProgramServiceExpensesAmt0993881
IRS990/TotalReportableCompFromOrgAmt093987
IRS990/TotalRevenueGrp/ExclusionAmt05554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01672694
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0279746
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0858256
IRS990/TravelGrp/ProgramServicesAmt03986
IRS990/TravelGrp/TotalAmt03986
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0ORANGE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092863
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IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SANDRA RUTHERFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09099825400
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAMP FIRE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INLAND SOUTHERN CALIFORNIA
ReturnHeader/Filer/BusinessNameControlTxt0CAMP
ReturnHeader/Filer/EIN0951660331
ReturnHeader/Filer/PhoneNum07143922232
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 4986
ReturnHeader/Filer/USAddress/CityNm0ORANGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092863
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0842087320
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WERNER & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09587 ARROW ROUTE SUITE G
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CUCAMONGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091730
ReturnHeader/PreparerPersonGrp/PhoneNum09097273076
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF L WERNER
ReturnHeader/ReturnTs02024-03-02T16:42:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SANDRA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RUTHERFORD
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.08$0.98$2.86$2.69$0.18
2024Summary only. Only limited summary data is available for this year.$0.91$0.11$0.80$2.26$2.24$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.86$0.08$0.78$1.67$1.15$0.52
2023Summary only. Only limited summary data is available for this year.$0.86$0.08$0.78$1.67$1.15$0.52
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.03$0.25$0.55$0.50$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.02$0.20$0.54$0.47$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.24$0.12$0.48$0.45$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.10$0.01$0.09$0.45$0.45$0.00
2018Summary only. Only limited summary data is available for this year.$0.10$0.01$0.09$0.47$0.51$0.04
2017Summary only. Only limited summary data is available for this year.$0.16$0.04$0.13$0.42$0.37$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.14$0.07$0.58$0.52$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.12$0.18$0.70$0.55$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.21$0.04$0.55$0.54$0.00
2013Summary only. Only limited summary data is available for this year.$0.23$0.19$0.04$0.54$0.57$0.03
2012Summary only. Only limited summary data is available for this year.$0.21$0.14$0.07$0.66$0.62$0.05
2011Summary only. Only limited summary data is available for this year.$0.21$0.19$0.02$0.62$0.68$0.05