Civic Intelligence

Camp Fire USA Long Beach Area Council

990 • Fiscal year 2018 • EIN 95-1690969

Jul 01, 2017 to Jun 30, 2018 • Filed on May 14, 2019

Organization Profilewww.campfirelb.org

View Organization Page

7070 E Carson StreetLong Beach, CA 90808

(562) 421-2725

Siviq Scores

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

Liabilities / Assets

61st percentile

0.17x

Higher debt load relative to assets than 61% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

71st percentile

0.30x

Higher debt load relative to revenue than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

25th percentile

-6.7%

Higher net margin than 25% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$71,239

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

35th percentile

-2.3%

Faster asset growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

28th percentile

-5.4%

Faster revenue growth than 28% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$3,394,053

Down $79,182 (-2.3%) from 2017

Net Assets

Down

$2,815,499

Down $125,848 (-4.3%) from 2017

Liabilities

Up

$578,554

Up $46,666 (+8.8%) from 2017

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin25th percentile

Revenue

Down

$1,901,833

Down $108,983 (-5.4%) from 2017

Expenses

Up

$2,028,703

Up $80,970 (+4.2%) from 2017

Net Income

Down

-$126,870

Down $189,953 (-301%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,845,169Liabilities 2011: $260,385Net Assets 2011: $1,584,7842011Assets 2012: $2,200,251Liabilities 2012: $295,901Net Assets 2012: $1,904,3502012Assets 2013: $2,226,809Liabilities 2013: $306,660Net Assets 2013: $1,920,1492013Assets 2014: $2,812,995Liabilities 2014: $662,671Net Assets 2014: $2,150,3242014Assets 2015: $3,009,147Liabilities 2015: $425,657Net Assets 2015: $2,583,4902015Assets 2016: $3,404,823Liabilities 2016: $583,226Net Assets 2016: $2,821,5972016Assets 2017: $3,473,235Liabilities 2017: $531,888Net Assets 2017: $2,941,3472017Assets 2018: $3,394,053Liabilities 2018: $578,554Net Assets 2018: $2,815,4992018Assets 2019: $3,249,530Liabilities 2019: $534,572Net Assets 2019: $2,714,9582019Assets 2020: $3,365,428Liabilities 2020: $692,184Net Assets 2020: $2,673,2442020Assets 2021: $4,405,989Liabilities 2021: $713,225Net Assets 2021: $3,692,7642021Assets 2022: $4,490,117Liabilities 2022: $458,176Net Assets 2022: $4,031,9412022Assets 2023: $5,192,309Liabilities 2023: $466,024Net Assets 2023: $4,726,2852023Assets 2024: $4,947,194Liabilities 2024: $560,498Net Assets 2024: $4,386,6962024

Highlighted filing

2018

Assets$3,394,053
Liabilities$578,554
Net Assets$2,815,499
Open 2018 Filing

Operations Trend

Revenue Growth28th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,229,606Expenses 2011: $1,741,574Net Income 2011: $488,0322011Expenses 2012: $1,583,1992012Expenses 2013: $1,511,6152013Revenue 2014: $1,791,587Expenses 2014: $1,648,421Net Income 2014: $143,1662014Revenue 2015: $2,271,063Expenses 2015: $1,779,283Net Income 2015: $491,7802015Revenue 2016: $2,187,239Expenses 2016: $1,913,369Net Income 2016: $273,8702016Revenue 2017: $2,010,816Expenses 2017: $1,947,733Net Income 2017: $63,0832017Revenue 2018: $1,901,833Expenses 2018: $2,028,703Net Income 2018: -$126,8702018Revenue 2019: $2,200,428Expenses 2019: $2,247,889Net Income 2019: -$47,4612019Revenue 2020: $2,000,972Expenses 2020: $2,007,219Net Income 2020: -$6,2472020Revenue 2021: $2,432,004Expenses 2021: $1,523,166Net Income 2021: $908,8382021Revenue 2022: $2,226,200Expenses 2022: $1,784,215Net Income 2022: $441,9852022Revenue 2023: $3,056,140Expenses 2023: $2,383,425Net Income 2023: $672,7152023Revenue 2024: $2,651,159Expenses 2024: $2,990,748Net Income 2024: -$339,5892024

Highlighted filing

2018

Revenue$1,901,833
Expenses$2,028,703
Net Income-$126,870
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 14, 2019
Return Version
2017v2.2
Gross Receipts
$2,004,102
Mission and Program Overview

Mission

Camp fire programs build caring, confident youth and future leaders; developing personal resilience, intellectual curiosity, service learning and leadership development.

Camp fires mission is expressed as a promise: young people want to shape the world. Camp fire provides the opportunity to find their spark, lift their voice, and discover who they are. In camp fire, it begins now.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,869,332$1,950,776▲ $81,444
Investments in Publicly Traded Securities$705,152$745,268▲ $40,116
Savings and Temporary Cash Investments$548,788$469,585▼ $79,203
Prepaid Expenses and Deferred Charges$117,533$126,564▲ $9,031
Accounts Receivable$95,588$60,089▼ $35,499
Cash and Non-Interest-Bearing Accounts$100,261$24,629▼ $75,632
Pledges and Grants Receivable$20,000$0▼ $20,000
Inventories for Sale or Use$16,581$17,142▲ $561
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-
Intangible Assets-$0-
Total Assets$3,473,235$3,394,053▼ $79,182
Other Assets Total-$0-
Liabilities
Deferred Revenue$348,334$362,544▲ $14,210
Accounts Payable and Accrued Expenses$183,554$216,010▲ $32,456
Total Liabilities$531,888$578,554▲ $46,666
Net Assets / Fund Balance
Unrestricted Net Assets$2,297,043$2,326,341▲ $29,298
Temporarily Rstr Net Assets$644,304$489,158▼ $155,146
Total Net Assets Fund Balance$2,941,347$2,815,499▼ $125,848
Total Liabilities and Net Assets / Fund Balance$3,473,235$3,394,053▼ $79,182

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,562,324$439,642$2,001,966
Buildings$316,922$241,780$558,702
Other Land Buildings$21,449$106,950$128,399
Land$50,081-$50,081
Equipment-$27,696$27,696
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shirlee JackertExecutive DirectorFT$69,164$2,075$71,239

Board Members and Trustees

NameTitle
Kevin Guetigpast president
Robert EmighPresident
Karen NishkianVice President
Steven WirthVice President
Chris SteinhauserDirector
Debbie WhiteDirector
Laura LaeseckeDirector
Margaret WestlundDirector
Matthew GarciaDirector
Paul LebaronDirector
Phil HesterDirector
Samahndi CunninghamDirector
Scott MontgomeryDirector
David a TongAdvisory Circle
Jim StephensonAdvisory Circle
John TooheyAdvisory Circle
Les Sauladvisory circle
Nancy GainesAdvisory Circle
Suzanne SchoijAdvisory Circle
Donita JosephSecretary
Christy SelogieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$227,980
Program Service Revenue
$1,340,634
Investment Income
$55,153
Other Revenue
$278,066
All Other Contributions
$175,319
Change in Net Assets
$-126,870

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,901,833
Revenue Not Reported on Form 990
$1,022
Total Revenue per Audited Statements
$1,902,855
Total Revenue per Form 990
$1,901,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,379,601
Other Expenses$649,102
Total Fundraising Expense$19,897
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$915,533$193,273$8,006$1,116,812
Payroll Taxes$89,073$21,423$950$111,446
Insurance$76,677$12,939$530$90,146
Current Officers, Directors, Trustees, and Key Employees$24,934$42,743$3,562$71,239
Other Employee Benefits$49,590$17,114$762$67,466
Occupancy$39,537$26,100-$65,637
Travel$59,599$146$108$59,853
All Other Expenses$46,220$7,049$1,819$55,088
Depreciation Depletion$26,368$8,789-$35,157
Fees for Services Other$19,481$2,294-$21,775
Other Expenses$10,309$3,951$2,701$16,961
Fees for Services Accounting$14,146$744-$14,890
Pension Plan Contributions$6,676$5,603$359$12,638
Interest-$7,325-$7,325
Information Technology$5,067$603$1,100$6,770
Fees for Service Investment Mgmnt Fees-$6,645-$6,645
Conferences and Meetings$385$2,612-$2,997
Advertising-$181-$181
Total Functional Expenses$1,642,913$365,893$19,897$2,028,703

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,028,703
Total Expenses per Audited Statements$2,028,703
Total Expenses per Form 990$2,028,703
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$69,773
Fundraising Direct Expenses$18,150
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Benefit Auction$64,118$46,970$1,407$45,563
Trivia Night$12,475$12,475-$12,475
Total Events$87,887$69,773$18,150$51,623
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Part VI, Line 4: Description of Significant Changes to Organizational Documents

“Restated Articles of Incorporation”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The members of Finance Committee review and approve the Form 990 before it is filed”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The conflict of interest policy statement is signed annually by staff and elected Board of Directors.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Personnel and finance committee reviews the proposal and then presents to the Board for approval”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Documents are posted on Guidestar.org and available at organization's office upon request.”

Filing and Contact Details

Filer

Filer Name
Camp Fire Angeles
EIN
95-1690969
Phone
5624212725
Address
7070 E CARSON STREET, LONG BEACH, CA 90808

Signing Officer

Name
Shirlee Jackert
Title
Executive Director
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
22
Independent Board Members
21
Employees
113
Volunteers
571

Preparer

Firm
Onisko & Scholz Llp
Address
5000 E SPRING ST STE 200, LONG BEACH, CA 90815-5215
Preparer
Cynthia D Schoelen CPA
Phone
5624203100
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

“OTHER PROGRAM SERVICES 4: TEEN SERVICE AND LEADERSHIP 6 TH-12TH GRADERS PARTICIPATE IN YEAR-ROUND PROGRAMS INCLUDING THRIVE THROUGH DISCOVERY, HORIZON TEENS IN ACTION, SHIWAKA DAY CAMP AIDES (DCA), YOUTH LEADER TEAM (YLT), AND COUNSELOR IN TRAINING PROGRAMS. THESE PROGRAMS IMPLEMENT THRIVE {OLOGY} METHODS FOR SUCCESS. PROGRAMS ARE PROGRESSIVE AND AS YOUTH MOVE FROM MIDDLE SCHOOL TO HIGH SCHOOL THEY ARE REQUIRED TO APPLY, TO INTERVIEW, AND TO TAKE NOTES AS PRACTICE IN LIFE SKILLS. THESE PROGRAMS CULTIVATE LEADERSHIP THAT IS APPLIED THROUGH COMMUNITY SERVICE PROJECTS AND OUTDOOR/CAMP EXPERIENCES AS DCAS, YLTS, AND COUNSELORS. CHALLENGE COURSE A YEAR-ROUND PROGRAM THAT FOCUSES ON INDIVIDUAL PROBLEM SOLVING AND TEAM-BUILDING THROUGH CHALLENGE BY CHOICE ACTIVITIES ON CAMP FIRES LOW AND HIGH ROPE COURSES. PROGRAMS ARE OFFERED TO THE COMMUNITY, SCHOOLS AND UNIVERSITIES, AND OTHER 501(c)3 ORGANIZATIONS. OTHER PROGRAM SERVICES 5: CHALLENGE COURSE - a year-round program that helps to build group cohesiveness. Trained facilitators guide participants through a series of challenges that enhance individual and team growth. Activities include low and high rope courses and climbing.”

Financial Statement Notes

Part X : FIN48 Footnote

“GAAP provides accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken by the Organization in its federal and state exempt organization tax returns are more likely than not to be sustained upon examination.”

Raw XML AppendixShowing 400 of 675 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/Form990PartVIISectionAGrp/PersonNm1KAREN NISHKIAN
IRS990/Form990PartVIISectionAGrp/PersonNm2STEVEN WIRTH
IRS990/Form990PartVIISectionAGrp/PersonNm3LES SAUL
IRS990/Form990PartVIISectionAGrp/PersonNm4Phil Hester
IRS990/Form990PartVIISectionAGrp/PersonNm5KEVIN GUETIG
IRS990/Form990PartVIISectionAGrp/PersonNm6Suzanne Schoij
IRS990/Form990PartVIISectionAGrp/PersonNm7ROBERT EMIGH
IRS990/Form990PartVIISectionAGrp/PersonNm8Scott Montgomery
IRS990/Form990PartVIISectionAGrp/PersonNm9Chris Steinhauser
IRS990/Form990PartVIISectionAGrp/PersonNm10CHRISTY SELOGIE
IRS990/Form990PartVIISectionAGrp/PersonNm11PAUL LEBARON
IRS990/Form990PartVIISectionAGrp/PersonNm12Samahndi Cunningham
IRS990/Form990PartVIISectionAGrp/PersonNm13John Toohey
IRS990/Form990PartVIISectionAGrp/PersonNm14Laura Laesecke
IRS990/Form990PartVIISectionAGrp/PersonNm15MARGARET WESTLUND
IRS990/Form990PartVIISectionAGrp/PersonNm16DEBBIE WHITE
IRS990/Form990PartVIISectionAGrp/PersonNm17Nancy Gaines
IRS990/Form990PartVIISectionAGrp/PersonNm18Jim Stephenson
IRS990/Form990PartVIISectionAGrp/PersonNm19MATTHEW GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm20DAVID A TONG
IRS990/Form990PartVIISectionAGrp/PersonNm21SHIRLEE JACKERT
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3advisory circle
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5past president
IRS990/Form990PartVIISectionAGrp/TitleTxt6Advisory Circle
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Advisory Circle
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Advisory Circle
IRS990/Form990PartVIISectionAGrp/TitleTxt18Advisory Circle
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20ADVISORY CIRCLE
IRS990/Form990PartVIISectionAGrp/TitleTxt21Executive Dir.
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IRS990/FundraisingDirectExpensesAmt018150
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0603
IRS990/InformationTechnologyGrp/ProgramServicesAmt05067
IRS990/InformationTechnologyGrp/TotalAmt06770
IRS990/InsuranceGrp/FundraisingAmt0530
IRS990/InsuranceGrp/ManagementAndGeneralAmt012939
IRS990/InsuranceGrp/ProgramServicesAmt076677
IRS990/InsuranceGrp/TotalAmt090146
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IRS990/InterestGrp/ManagementAndGeneralAmt07325
IRS990/InterestGrp/TotalAmt07325
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt017142
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0CAMP FIRES MISSION IS EXPRESSED AS A PROMISE: YOUNG PEOPLE WANT TO SHAPE THE WORLD. CAMP FIRE PROVIDES THE OPPORTUNITY TO FIND THEIR SPARK, LIFT THEIR VOICE, AND DISCOVER WHO THEY ARE. IN CAMP FIRE, IT BEGINS NOW.
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IRS990/OtherExpensesGrp/Desc0CAMP ENTRANCE FEES
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IRS990/OtherExpensesGrp/Desc2CHARTER FEE
IRS990/OtherExpensesGrp/Desc3Printing and Publications
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03993
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12366
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IRS990/OtherExpensesGrp/ProgramServicesAmt174974

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,394,053
Liabilities
$578,554
Net assets
$2,815,499
Revenue
$1,901,833
Expenses
$2,028,703
Net income
-$126,870
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.95$0.56$4.39$2.65$2.99$0.34
2023Detailed filing. Detailed filing data is available for this year.$5.19$0.47$4.73$3.06$2.38$0.67
2022Detailed filing. Detailed filing data is available for this year.$4.49$0.46$4.03$2.23$1.78$0.44
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$0.71$3.69$2.43$1.52$0.91
2020Detailed filing. Detailed filing data is available for this year.$3.37$0.69$2.67$2.00$2.01$0.01
2019Detailed filing. Detailed filing data is available for this year.$3.25$0.53$2.71$2.20$2.25$0.05
2018Detailed filing. Detailed filing data is available for this year.$3.39$0.58$2.82$1.90$2.03$0.13
2017Summary only. Only limited summary data is available for this year.$3.47$0.53$2.94$2.01$1.95$0.06
2016Detailed filing. Detailed filing data is available for this year.$3.40$0.58$2.82$2.19$1.91$0.27
2015Detailed filing. Detailed filing data is available for this year.$3.01$0.43$2.58$2.27$1.78$0.49
2014Detailed filing. Detailed filing data is available for this year.$2.81$0.66$2.15$1.79$1.65$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.31$1.92$1.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.30$1.90$1.58
2011Summary only. Only limited summary data is available for this year.$1.85$0.26$1.58$2.23$1.74$0.49