Civic Intelligence

Camp Fire USA Long Beach Area Council

990 • Fiscal year 2022 • EIN 95-1690969

Jul 01, 2021 to Jun 30, 2022 • Filed on May 12, 2023

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

57th percentile

0.10x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

66th percentile

0.21x

Higher debt load relative to revenue than 66% of similar nonprofits.

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

Net Margin

70th percentile

20%

Higher net margin than 70% of similar nonprofits.

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

Top Officer Pay

56th percentile

$73,593

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

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

Asset Growth

52nd percentile

1.9%

Faster asset growth than 52% of similar nonprofits.

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

Revenue Growth

29th percentile

-8.5%

Faster revenue growth than 29% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$4,490,117

Up $84,128 (+1.9%) from 2021

Net Assets

Up

$4,031,941

Up $339,177 (+9.2%) from 2021

Liabilities

Down

$458,176

Down $255,049 (-36%) from 2021

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin70th percentile

Revenue

Down

$2,226,200

Down $205,804 (-8.5%) from 2021

Expenses

Up

$1,784,215

Up $261,049 (+17%) from 2021

Net Income

Down

$441,985

Down $466,853 (-51%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth52nd 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

2022

Assets$4,490,117
Liabilities$458,176
Net Assets$4,031,941
Open 2022 Filing

Operations Trend

Revenue Growth29th 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

2022

Revenue$2,226,200
Expenses$1,784,215
Net Income$441,985
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 12, 2023
Return Version
2021v4.1
Gross Receipts
$2,271,646
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$2,750,609$2,747,103▼ $3,506
Cash and Non-Interest-Bearing Accounts$448,088$595,816▲ $147,728
Investments in Publicly Traded Securities$647,765$544,958▼ $102,807
Savings and Temporary Cash Investments$25,790$367,507▲ $341,717
Accounts Receivable$462,009$115,733▼ $346,276
Prepaid Expenses and Deferred Charges$59,801$107,118▲ $47,317
Inventories for Sale or Use$11,927$11,882▼ $45
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$4,405,989$4,490,117▲ $84,128
Other Assets Total-$0-
Liabilities
Deferred Revenue$291,296$312,499▲ $21,203
Other Liabilities$290,459--
Accounts Payable and Accrued Expenses$131,470$145,677▲ $14,207
Total Liabilities$713,225$458,176▼ $255,049
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,636,726$3,652,021▲ $15,295
Net Assets With Donor Restrictions$56,038$379,920▲ $323,882
Total Net Assets Fund Balance$3,692,764$4,031,941▲ $339,177
Total Liabilities and Net Assets / Fund Balance$4,405,989$4,490,117▲ $84,128

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,329,219$675,311$3,004,530
Buildings$324,125$246,027$570,152
Other Land Buildings$43,678$109,717$153,395
Land$50,081-$50,081
Equipment-$27,696$27,696
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Georgia DrewExecutive DirectorFT$71,450$2,143$73,593

Board Members and Trustees

NameTitle
Robert EmighPresident
Karen NishkianVice President
Kevin GuetigVice President
Christopher BarkerDirector
Laura LaeseckeDirector
Michael ShaferDirector
Nancy MoriartyDirector
Phil HesterDirector
Randy FudgeDirector
Samahndi CunninghamDirector
Sandra GonzalezDirector
Scott MontgomeryDirector
Jim StephensonAdvisory Circle
John TooheyAdvisory Circle
Kevin TiberAdvisory Circle
Les SaulAdvisory Circle
Nancy GainesAdvisory Circle
Suzanne SchoijAdvisory Circle
Matthew GarciaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$636,004
Program Service Revenue
$1,337,917
Investment Income
$31,882
Other Revenue
$220,397
All Other Contributions
$267,978
Change in Net Assets
$441,985

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,220,314
Revenue Not Reported on Financial Statements
$5,886
Revenue Not Reported on Form 990
$151,113
Total Revenue per Audited Statements
$2,371,427
Total Revenue per Form 990
$2,226,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,168,436
Other Expenses$615,779
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$741,572$161,442-$903,014
Payroll Taxes$84,675$24,595-$109,270
Depreciation Depletion$59,987$18,733-$78,720
All Other Expenses$64,670$11,531-$76,201
Current Officers, Directors, Trustees, and Key Employees$25,758$47,835-$73,593
Occupancy$28,999$42,972-$71,971
Other Employee Benefits$26,683$41,925-$68,608
Insurance$58,468$9,216-$67,684
Fees for Services Other$30,577$2,174-$32,751
Travel$19,656$545-$20,201
Other Expenses$11,393$6,115-$17,508
Fees for Services Accounting$14,580$1,620-$16,200
Pension Plan Contributions$9,058$4,893-$13,951
Fees for Services Legal-$12,745-$12,745
Fees for Service Investment Mgmnt Fees-$5,886-$5,886
Conferences and Meetings-$642-$642
Advertising$78$12-$90
Total Functional Expenses$1,380,962$403,253$0$1,784,215

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,032,250
Total Expenses per Form 990$1,784,215
Expenses per Audited Statements$1,778,329
Expenses Not Reported on Form 990$253,921
Expenses Not Reported on Financial Statements$5,886
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,277
Fundraising Direct Expenses$8,222
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Classic Car Benefit$38,712$10,277$8,222$2,055
Total Events$38,712$10,277$8,222$2,055
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
No
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, 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
Georgia Drew
Title
Executive Director
Signed
2023-05-12
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
20
Independent Board Members
19
Employees
93
Volunteers
215

Preparer

Firm
Onisko & Scholz Llp
Address
5000 E SPRING ST STE 200, LONG BEACH, CA 90815
Preparer
Brett Bradbury 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 6TH-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.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“ERC CREDIT $253921”

Part XII, Line 2D: Other expenses and losses per audited F/S

“ERC CREDIT $253921”

Raw XML AppendixShowing 400 of 671 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/PersonNm7Suzanne Schoij
IRS990/Form990PartVIISectionAGrp/PersonNm8ROBERT EMIGH
IRS990/Form990PartVIISectionAGrp/PersonNm9Scott Montgomery
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IRS990/Form990PartVIISectionAGrp/PersonNm16Laura Laesecke
IRS990/Form990PartVIISectionAGrp/PersonNm17Nancy Gaines
IRS990/Form990PartVIISectionAGrp/PersonNm18Jim Stephenson
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
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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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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,490,117
Liabilities
$458,176
Net assets
$4,031,941
Revenue
$2,226,200
Expenses
$1,784,215
Net income
$441,985
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • $1M-$5M nonprofits