Form 990 for tax year 2022

Filed by CAMPING & EDUCATION FOUNDATION.

Totals

Total revenue: $4,116,185
Total expenses: $4,427,640
Contributions and grants received: $2,145,716
Grants paid: $0
Program service revenue: $1,781,876
Investment income: $134,871
Other revenue: $53,722
Total assets, end of year: $14,680,109
Total liabilities, end of year: $836,694
Net assets or fund balances, end of year: $13,843,415
Program services expenses (Part IX): $3,553,413
Management and general expenses: $531,492
Fundraising expenses: $342,735
Program service expenses (Part III): $3,553,413

Program services were 80.3% 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.

1e · Government grants (contributions)

$371,761
1f · All other contributions, gifts and grants

$1,773,955
1g · Noncash contributions included above

$84,663
2a · Program service revenue: TUITION FEES

total $1,693,133 · related or exempt $1,693,133
2b · Program service revenue: CAMP SUPPLIES

total $88,743 · related or exempt $88,743
3 · Investment income

total $178,399 · excluded $178,399
6a · Gross rents

real property $26,100
6b · Less rental expenses

real property $0
6c · Rental income or loss

real property $26,100
6d · Net rental income or loss

total $26,100 · related or exempt $26,100
7a · Gross sales of assets other than inventory

securities $1,442,566
7b · Less cost or other basis and sales expenses

securities $1,486,094
7c · Gain or loss

securities -$43,528
7d · Net gain or loss

total -$43,528 · excluded -$43,528
11a · Other revenue: OTHER INCOME

total $27,622 · related or exempt $27,622
11e · Other revenue, total

$27,622

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $593,327 · program services $251,320 · management and general $255,505 · fundraising $86,502
7 · Other salaries and wages

total $844,192 · program services $755,281 · management and general $42,575 · fundraising $46,336
9 · Other employee benefits

total $173,991 · program services $145,063 · management and general $28,928
10 · Payroll taxes

total $109,518 · program services $83,646 · management and general $16,738 · fundraising $9,134
11b · Fees: legal

total $54,571 · management and general $54,571
11c · Fees: accounting

total $39,130 · management and general $39,130
11f · Fees: investment management

total $40,440 · management and general $40,440
11g · Fees: other

total $21,132 · program services $15,741 · management and general $3,620 · fundraising $1,771
12 · Advertising and promotion

total $120,297 · fundraising $120,297
13 · Office expenses

total $81,585 · program services $81,585
14 · Information technology

total $42,320 · program services $33,978 · fundraising $8,342
16 · Occupancy

total $161,674 · program services $161,674
17 · Travel

total $226,995 · program services $181,456 · management and general $36,674 · fundraising $8,865
20 · Interest

total $10,315 · management and general $10,315
22 · Depreciation, depletion and amortization

total $353,481 · program services $353,481
23 · Insurance

total $173,079 · program services $173,079
24a · Other expenses: PROGRAM EXPENSES

total $1,190,037 · program services $1,190,037
24b · Other expenses: OTHER EXPENSES

total $61,488 · fundraising $61,488
24c · Other expenses: BANK AND CREDIT CARD FE

total $55,920 · program services $55,920
24d · Other expenses: SUPPLIES

total $34,438 · program services $34,438
24e · All other expenses

total $39,710 · program services $36,714 · management and general $2,996

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $401,427 · end of year $95,786
2 · Savings and temporary cash investments

beginning of year $1,249,248 · end of year $912,449
3 · Pledges and grants receivable

beginning of year $232,147 · end of year $331,029
4 · Accounts receivable

beginning of year $13,734 · end of year $12,047
8 · Inventories for sale or use

beginning of year $44,037 · end of year $50,063
9 · Prepaid expenses and deferred charges

beginning of year $52,742 · end of year $15,873
10a · Land, buildings and equipment: cost or other basis

$10,401,342
10b · Land, buildings and equipment: accumulated depreciation

$4,283,697
10c · Land, buildings and equipment, net

beginning of year $6,189,224 · end of year $6,117,645
11 · Investments: publicly traded securities

beginning of year $7,686,587 · end of year $6,608,687
12 · Investments: other securities

beginning of year $360,838 · end of year $409,752
13 · Investments: program-related

beginning of year $126,778 · end of year $126,778
17 · Accounts payable and accrued expenses

beginning of year $134,842 · end of year $51,643
19 · Deferred revenue

beginning of year $340,149 · end of year $442,845
23 · Secured mortgages and notes payable

beginning of year $500,000 · end of year $259,000
25 · Other liabilities

beginning of year $259,374 · end of year $83,206
27 · Net assets without donor restrictions

beginning of year $7,932,071 · end of year $6,653,089
28 · Net assets with donor restrictions

beginning of year $7,190,326 · end of year $7,190,326

Mission and programs · 2022

Mission

AT THE CAMPING AND EDUCATION FOUNDATION, OUR MISSION IS TO DEVELOP YOUNG MEN AND WOMEN THROUGH TRANSFORMATIONAL WILDERNESS EXPERIENCES THAT CELEBRATE A LOVE OF THE OUTDOORS.

Activities or mission (Part I)

SUMMER WILDERNESS ADVENTURE CAMPS FOR BOYS AND GIRLS THAT OFFER CANOEING, KAYAKING, BACKPACKING, AND MOUNTAINEERING EXPERIENCES IN ADDITION TO A RICH IN-CAMP PROGRAM OF NATIVE AMERICAN DANCING, ARTS AND CRAFTS, WOODSMANSHIP, ARCHERY, ETC. ADDITIONALLY, THE ORGANIZATION HAS ESTABLISHED A REMOTE TRIPPING OUTPOST IN SOUTHERN ONTARIO AND AN URBAN WILDERNESS PROGRAM IN CINCINNATI, OHIO.

SUMMER CAMP FOR BOYS (CAMP KOOCHICHING): OPERATED OUTSIDE INTERNATIONAL FALLS, MN., THE PURPOSE IS TO TEACH YOUNG MEN TO LIVE IN HARMONY WITH NATURE, DEVELOP THEIR OUTDOOR SKILLS AND ABILITIES AND SENSE OF SERVICE TO OTHERS. THE HEART OF OUR SUMMER CAMP PROGRAM ARE OUR WILDERNESS TRIPS WHICH EXPLORE THE CANADIAN CANOEING WATERWAYS FROM SOUTHERN ONTARIO TO THE NORTHERN REGION OF HUDSON BAY.

Expenses $1,939,225 · Revenue $964,724
SUMMER CAMP FOR GIRLS (CAMP OGICHI DAA KWE) OPERATED OUTSIDE INTERNAIONAL FALL, MN. THE PURPOSE IS TO TEACH YOUNG WOMEN TO LIVE IN HARMONY WITH NATURE, DEVELOP THEIR SKILLS AND ABILITIES AND SENSE OF SERVICE TO OTHERS. THE HEART OF OUR SUMMER CAMP PROGRAM IS OUR WILDERNESS TRIPS WHICH EXPLORE THE CANADIAN CANOEING WATERWAYS FROM SOUTHERN ONTARIO TO THE NORTHERN REGION OF HUDSON BAY.

Expenses $1,498,440 · Revenue $870,874
IN ADDITION TO THE LEADERSHIP THAT CAMPING & EDUCATION, LLC PROVIDES TO BOH OF ITS SUMMER CAMPS, C&E HAS EXPANDED ITS EDUCATIONAL OPPORTUNITIES. WE PARTNER WITH THE UNIVERSITY OF CINCINNATI, THE CINCINNATI PARKS DISTRICT AND CINCINNATI PUBLIC SCHOOLS TO CREATE EXPERIENTIAL OUTDOOR PROGRAMMING FOR URBAN YOUTH IN THE CINCINNATI AREA.

Expenses $115,748

As filed on the 2022 return.

Listed in Part VII

James C Shook JrJAMES C SHOOK JR

CHAIRMAN

Total calculated

$0

Hours/week

4
Carrie L AltCARRIE L ALT

SECRETARY

Total calculated

$0

Hours/week

2
Peter L TesterPETER L TESTER

TREASURER

Total calculated

$0

Hours/week

2
Kathy DixKATHY DIX

TRUSTEE

Total calculated

$0

Hours/week

2
Terry JonesTERRY JONES

TRUSTEE

Total calculated

$0

Hours/week

2
Steve LuebkemanSTEVE LUEBKEMAN

TRUSTEE

Total calculated

$58,347

From this org

$58,347

From related orgs

$0

Other

$0

Hours/week

40
Dan MarshakDAN MARSHAK

TRUSTEE

Total calculated

$0

Hours/week

2
David MeekDAVID MEEK

TRUSTEE

Total calculated

$0

Hours/week

2
Hugh R HallerHUGH R HALLER

PRESIDENT/CEO

Total calculated

$0

Hours/week

40
John R VerkampJOHN R VERKAMP

DIRECTOR - KIC

Total calculated

$176,637

From this org

$151,660

From related orgs

$0

Other

$24,977

Hours/week

40

Schedule J breakdown matched by us

Base

$105,540

Bonus

$41,200

Other

$4,920

Deferred

$0

Nontaxable benefits

$24,977

Filer's total

$176,637
Donna R BrownDONNA R BROWN

CFO

Total calculated

$88,750

From this org

$88,750

From related orgs

$0

Other

$0

Hours/week

40
Hugh HallerHUGH HALLER

CEO

Total calculated

$269,593

From this org

$234,109

From related orgs

$0

Other

$35,484

Hours/week

1

Schedule J breakdown matched by us

Base

$163,750

Bonus

$50,040

Other

$20,319

Deferred

$10,642

Nontaxable benefits

$24,842

Filer's total

$269,593

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 · Compensation committee
3 · Independent compensation consultant
3 · Form 990 of other organizations
3 · Written employment contract
3 · Compensation survey or study
3 · Approval by the board or compensation committee
4b · Supplemental nonqualified retirement plan
5a · Pay contingent on this organization's revenues
7 · Other non-fixed payments

Answered no

4a · Severance or change-of-control payment
4c · Equity-based compensation arrangement
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
8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3: THE BOARD CHAIRS OF BOTH CAMPING AND EDUCATION FOUNDATION AND CAMPING AND EDUCATION, LLC APPROVE COMPENSATION.
PART I, LINE 4B: THE FOUNDATION IMPLEMENTED A DEFERRED COMPENSATION PLAN 457(F) FOR HUGH HALLER. THE AMOUNT DUE IS PAYABLE ON THE EXIT OR RETIREMENT OF THE EXECUTIVE DIRECTOR AND REQUIRES AMOUNTS DUE TO BE SET-ASIDE FOR THE FUTURE PAYEMNT. HUGH HALLER BECAME VESTED IN 2020.
PART I, LINE 5: THE PRESIDENT AND CEO ACCRUE BONUSES AS OUTLINED IN A TIERED BONUS STRUCTURE PROGRAM BASED ON PERFORMANCE.
PART I, LINE 7: KEY PERFORMANCE INDICATORS WHICH DIRECTIONALLY INFLUENCE BONUS COMPENSATION AND OVERALL PERFORMANCE EVALUATION. THESE ARE IN THE AREAS OF CAPITAL RAISED, ENROLLMENT, BUDGET MANAGEMENT AND SPECIAL INITIATIVES.

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.

CAMPING & EDUCATION LLC

SAME AS CAMPING & EDUCATION FOUNDATION · OH · income $155,555 · assets $398,751

Directly controlled by CAMPING AND EDUCATION FOUNDATION
CAMP KOOCH-I-CHING LLC

(BOYS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION · OH · income $933,399 · assets $309,303

Directly controlled by CAMPING AND EDUCATION FOUNDATION
CAMP OGICHI LLC

(GIRLS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION · OH · income $912,179 · assets $222,569

Directly controlled by CAMPING AND EDUCATION FOUNDATION

Provenance

Return type: form_990
Tax year: 2022
Filed: 15 November 2023
IRS schema version: 2022v5.0
Source object: 202343199349314419

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