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Nonprofiteer
← JOY OUTDOOR EDUCATION CENTER FOUNDATION INC

Form 990 for tax year 2023

Filed by JOY OUTDOOR EDUCATION CENTER FOUNDATION INC.

Totals

Total revenue
$3,338,440
Total expenses
$4,161,018
Contributions and grants received
$938,482
Grants paid
$0
Program service revenue
$2,215,444
Investment income
$121,440
Other revenue
$63,074
Total assets, end of year
$9,501,717
Total liabilities, end of year
$307,903
Net assets or fund balances, end of year
$9,193,814
Program services expenses (Part IX)
$2,925,609
Management and general expenses
$609,209
Fundraising expenses
$626,200
Program service expenses (Part III)
$2,925,609

Program services were 70.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $16,428

  • 1f · All other contributions, gifts and grants

    $922,054

  • 2a · Program service revenue: Youth Program

    total $1,496,440 · related or exempt $1,496,440

  • 2b · Program service revenue: Leadership

    total $719,004 · related or exempt $719,004

  • 3 · Investment income

    total $147,886 · excluded $147,886

  • 6a · Gross rents

    real property $28,545

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $28,545

  • 6d · Net rental income or loss

    total $28,545 · excluded $28,545

  • 7a · Gross sales of assets other than inventory

    securities $3,634,116

  • 7b · Less cost or other basis and sales expenses

    securities $3,658,888 · other assets $1,674

  • 7c · Gain or loss

    securities -$24,772 · other assets -$1,674

  • 7d · Net gain or loss

    total -$26,446 · excluded -$26,446

  • 8a · Fundraising events: gross income

    $51,348

  • 8b · Fundraising events: direct expenses

    $18,652

  • 8c · Net income from fundraising events

    total $32,696 · excluded $32,696

  • 11a · Other revenue: Other Income

    total $1,833 · excluded $1,833

  • 11e · Other revenue, total

    $1,833

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $288,943 · program services $196,038 · management and general $41,470 · fundraising $51,435

  • 7 · Other salaries and wages

    total $1,983,071 · program services $1,382,262 · management and general $285,100 · fundraising $315,709

  • 8 · Pension plan contributions

    total $50,555 · program services $24,420 · management and general $12,251 · fundraising $13,884

  • 9 · Other employee benefits

    total $204,508 · program services $100,177 · management and general $88,283 · fundraising $16,048

  • 10 · Payroll taxes

    total $180,880 · program services $87,371 · management and general $6,204 · fundraising $87,305

  • 11b · Fees: legal

    total $49,589 · program services $26,643 · management and general $18,459 · fundraising $4,487

  • 11c · Fees: accounting

    total $3,395 · program services $1,824 · management and general $1,264 · fundraising $307

  • 11f · Fees: investment management

    total $20,364 · management and general $20,364

  • 11g · Fees: other

    total $63,696 · program services $34,222 · management and general $23,710 · fundraising $5,764

  • 12 · Advertising and promotion

    total $13,634 · program services $7,325 · management and general $5,075 · fundraising $1,234

  • 14 · Information technology

    total $94,034 · program services $50,522 · management and general $35,003 · fundraising $8,509

  • 16 · Occupancy

    total $266,727 · program services $229,385 · management and general $18,671 · fundraising $18,671

  • 22 · Depreciation, depletion and amortization

    total $360,287 · program services $309,613 · management and general $25,337 · fundraising $25,337

  • 23 · Insurance

    total $74,542 · program services $40,050 · management and general $27,747 · fundraising $6,745

  • 24a · Other expenses: Food Service

    total $244,216 · program services $244,193 · fundraising $23

  • 24b · Other expenses: Program supplies

    total $171,676 · program services $171,240 · management and general $271 · fundraising $165

  • 24c · Other expenses: Fundraising Expense

    total $64,699 · fundraising $64,699

  • 24d · Other expenses: Furniture and equipment

    total $26,202 · program services $20,324 · fundraising $5,878

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,813,219 · end of year $1,963,940

  • 3 · Pledges and grants receivable

    beginning of year $16,407 · end of year $122,900

  • 4 · Accounts receivable

    beginning of year $547,219 · end of year $175,725

  • 9 · Prepaid expenses and deferred charges

    beginning of year $76,211 · end of year $30,399

  • 10a · Land, buildings and equipment: cost or other basis

    $10,008,275

  • 10b · Land, buildings and equipment: accumulated depreciation

    $7,516,281

  • 10c · Land, buildings and equipment, net

    beginning of year $2,781,777 · end of year $2,491,994

  • 11 · Investments: publicly traded securities

    beginning of year $4,188,839 · end of year $4,653,179

  • 15 · Other assets

    beginning of year $51,840 · end of year $63,580

  • 17 · Accounts payable and accrued expenses

    beginning of year $99,384 · end of year $134,959

  • 19 · Deferred revenue

    beginning of year $29,296 · end of year $172,944

  • 27 · Net assets without donor restrictions

    beginning of year $6,369,272 · end of year $6,136,962

  • 28 · Net assets with donor restrictions

    beginning of year $2,977,560 · end of year $3,056,852

Mission and programs · 2023

Mission

Helping people grow and succeed through life-long, experience-based learning.

  • Camp Joy's youth programs promote personal and interpersonal development through experience-based outdoor activities. This is conducted through Camp programming and Outdoor Education programs, and Leadership Programs for Young Adults. These programs are targeted to youth of all backgrounds, but Camp Joy's core mission is to deliver programs to underserved populations. This includes children from foster homes and low income backgrounds as well as children with medical conditions. Camp Joy's youth programs serve more than 6,000 youth each year.

    Expenses $2,233,713 · Revenue $1,496,440

  • Camp Joy's leadership and team development programs serve approximately 1,500 participants a year. The program's objective is to facilitate experience-based learning that leads to higher-functioning teams in the for-profit and nonprofit sectors.

    Expenses $691,896 · Revenue $719,004

As filed on the 2023 return.

Listed in Part VII

  • Ron Beerman

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • DaVona Chapman

    Member-Start Dec 2023

    Total calculated
    $0
    Hours/week
    1

  • Mary Eppstein

    Member

    Total calculated
    $0
    Hours/week
    1

  • Jeff Fisher

    Member

    Total calculated
    $0
    Hours/week
    1

  • Ernie Hayes

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Katie Johnson

    Member

    Total calculated
    $0
    Hours/week
    1

  • Cacki Jones

    Member

    Total calculated
    $0
    Hours/week
    1

  • Diane Jordan

    Member

    Total calculated
    $0
    Hours/week
    1

  • Kim Kaas

    Vice Chair-Exit Sept 2023

    Total calculated
    $0
    Hours/week
    1

  • Brian Lawlor

    Chair

    Total calculated
    $0
    Hours/week
    4

  • Bryan Lindholz

    Member-Exit Sept 2023

    Total calculated
    $0
    Hours/week
    1

  • Brett Meager

    Member

    Total calculated
    $0
    Hours/week
    1

  • Joe Roman

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Nick Rosian

    Member

    Total calculated
    $0
    Hours/week
    1

  • Susan Whaley

    Past Chair

    Total calculated
    $0
    Hours/week
    1

  • Dr Shantel Thomas

    Member-Start Dec 2023

    Total calculated
    $0
    Hours/week
    1

  • Nikki Williams

    Member

    Total calculated
    $0
    Hours/week
    1

  • Stephanie Vorhees

    Director of Philanthropy

    Total calculated
    $135,706
    From this org
    $124,708
    From related orgs
    $0
    Other
    $10,998
    Hours/week
    40

  • Jennifer Eismeier

    LLC Executive Director

    Total calculated
    $153,237
    From this org
    $145,675
    From related orgs
    $0
    Other
    $7,562
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,675
    Bonus
    $0
    Other
    $0
    Deferred
    $7,284
    Nontaxable benefits
    $278
    Filer's total
    $153,237

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 3
The Executive Committee approves annual compensation for the Executive Director.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Joy Outdoor Education Center LLC

    Outdoor experiential programs for underserved youth, schools & organizations · OH · income $3,474,708 · assets $1,982,902

    Directly controlled by Joy Outdoor Education Center Foundation Inc

Provenance

Return type
form_990
Tax year
2023
Filed
20 August 2024
IRS schema version
2023v5.1
Source object
202402399349300865

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