2024-02-14T15:25:05-06:00 2023-03-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2022-04-01 581826782 CAMP TWIN LAKES INC CAMP 4042319887 1100 SPRING STREET 406 ATLANTA GA 30309 JILL MORRISEY CHIEF EXECUTIVE OFFICER 4042319887 2024-02-13 1 JILL MORRISEY 999009999 1 PAMELA D HARDISTER CPA P00240127 7703948000 2024-02-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JILL MORRISEY 1100 SPRING STREET 406 ATLANTA GA 30309 9566112 0 X WWW.CAMPTWINLAKES.ORG X 1993 GA CAMP TWIN LAKES PROVIDES YEAR-ROUND CAMPING PROGRAMS FOR CHILDREN, ADOLESCENTS, ADULTS, AND FAMILIES LIVING WITH SERIOUS ILLNESSES, DISABILITIES, AND LIFE CHALLENGES. 30 30 194 2500 0 0 6496106 6965086 1412650 2497956 145 58963 -125192 -129550 7783709 9392455 0 0 0 0 3260124 3847076 0 0 1069255 2888068 3698497 6148192 7545573 1635517 1846882 41086588 46420346 2844868 6331719 38241720 40088627 X CAMP TWIN LAKES OFFERS YEAR-ROUND RECREATIONAL AND EDUCATIONAL PROGRAMS FOR CAMPERS FACING SERIOUS ILLNESS, DISABILITIES AND OTHER PHYSICAL, EMOTIONAL, AND SOCIAL CHALLENGES. IN COLLABORATION WITH MORE THAN 80 COMMUNITY NON-PROFIT PARTNERS, CTL PROVIDES YEAR-ROUND LIFE CHANGING EXPERIENCES AT THREE FULLY ACCESSIBLE AND MEDICALLY SUPPORTIVE CAMPUSES, LOCATED IN RUTLEDGE AND WINDER, GEORGIA. ANNUALLY, WE SERVE APPROXIMATELY 10,000 CAMPERS AND LEVERAGE 3,500 VOLUNTEERS. CAMP TWIN LAKES PROVIDES CAMPER SCHOLARSHIPS TO ALL CAMPERS THROUGH OUR DONOR FUNDED CAMPER SCHOLARSHIP PROGRAM, ENSURING THAT NO CHILD IS TURNED AWAY DUE TO INABILITY TO PAY FOR CAMP. 0 0 5954687 2497956 CAMP TWIN LAKES PARTNERS WITH MORE THAN 80 LOCAL NON-PROFIT ORGANIZATIONS, EACH SERVING A SPECIFIC DIAGNOSIS, TO PROVIDE THERAPUETIC CAMPING PROGRAMS THAT MEET THE UNIQUE NEEDS OF NEARLY 10,000 CHILDREN, ADOLESCENTS, ADULTS, AND FAMILIES LIVING WITH ILLNESSES AND LIFE CHALLENGES. PROGRAMS ARE HELD AT OUR THREE YEAR-ROUND CAMPUSES THAT ARE MEDICALLY SUPPORTIVE AND FULLY ACCESSIBLE TO MEET THE UNIQUE NEEDS OF THE CAMPERS WE SERVE. CTL PROVIDES A SCHOLARSHIP FOR EVERY CAMPER SERVED THROUGH OUR DONOR FUNDED CAMPER SCHOLARSHIP PROGRAM. 5954687 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 27 0 1 194 1 0 0 0 0 0 1 1 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X X DARIUS RUBUGA - CFO 4042319887 1100 SPRING STREET SUITE 406 ATLANTA GA 30309 DOUG HERTZ CHAIR & FOUNDER 1.00 X X 0 0 0 TOM BREMS PRESIDENT 1.00 X X 0 0 0 PHILIP NUTSUGAH VICE PRESIDENT 1.00 X X 0 0 0 ERIC PHILLIPS TREASURER 1.00 X X 0 0 0 SPENCER PREIS ESQ SECRETARY 1.00 X X 0 0 0 DAVID ANDERSON DIRECTOR 1.00 X 0 0 0 DAVID BATCHELOR DIRECTOR 1.00 X 0 0 0 PAUL BILLINGSLY JR DIRECTOR 1.00 X 0 0 0 ANNE CHAMBERS DIRECTOR 1.00 X 0 0 0 JERRY CHANG DIRECTOR 1.00 X 0 0 0 GREG COHEN DIRECTOR 1.00 X 0 0 0 ADAM FLEMING DIRECTOR 1.00 X 0 0 0 ANNE HIPP DIRECTOR 1.00 X 0 0 0 PHILIP HOLLEY DIRECTOR 1.00 X 0 0 0 JOSH KAMIN ESQ DIRECTOR 1.00 X 0 0 0 JENNA KELLY DIRECTOR 1.00 X 0 0 0 MEREDITH LACKEY ESQ DIRECTOR 1.00 X 0 0 0 SCOTT LIGHT DIRECTOR 1.00 X 0 0 0 LEE LOUGHRAN DIRECTOR 1.00 X 0 0 0 HAROLD MARTIN JR DIRECTOR 1.00 X 0 0 0 CEDRIC MILLER DIRECTOR 1.00 X 0 0 0 JOHN MONTAG DIRECTOR 1.00 X 0 0 0 ELIZABETH CORRELL RICHARDS DIRECTOR 1.00 X 0 0 0 SEAN SHANNON DIRECTOR 1.00 X 0 0 0 DAVID SHOULBERG DIRECTOR 1.00 X 0 0 0 YOLANDA WIMBERLY DIRECTOR 1.00 X 0 0 0 STEVE YACKIRA DIRECTOR 1.00 X 0 0 0 JILL MORRISEY CHIEF EXECUTIVE OFFICER 40.00 X 324591 0 18143 DARIUS RUBUGA CHIEF FINANCIAL OFFICER 40.00 X 141084 0 22759 CHERYL BELAIR CHIEF DEVELOPMENT OFFICER 40.00 X 168546 0 23528 DANIEL MATHEWS CHIEF EXPERIENCE OFFICER 40.00 X 148633 0 13140 JOSH SWEAT CHIEF OPERATING OFFICER 40.00 X 135594 0 12151 918448 0 89721 5 0 1 0 0 1860596 201230 4903260 924385 6965086 SUMMER CAMP REVENUE 611710 2497956 2497956 2497956 59885 59885 43185 44107 -922 -922 -922 0 1860596 129550 -129550 -129550 9392455 2497956 0 -70587 642790 459459 36835 146496 2630765 1937834 139224 553707 56792 26496 13962 16334 288303 135984 84006 68313 228426 163276 13090 52060 25070 25070 313454 138832 62272 112350 4334 4334 259546 115170 90533 53843 789485 717507 27288 44690 85555 70667 3134 11754 564413 558769 5644 130535 111745 18790 FOOD 706495 706495 REPAIRS AND MAINTENANCE 518383 518125 258 PROGRAM SUPPLIES 260310 260206 81 23 PROFESSIONAL DEVELOPMEN 40917 34122 1444 5351 7545573 5954687 521631 1069255 18166501 9101884 6561870 1873438 434953 864384 75303 40972 50548909 16313613 15810268 34235296 37693 304372 41086588 46420346 2172905 4719684 671963 1323260 0 288775 2844868 6331719 X 14788133 15360130 23453587 24728497 38241720 40088627 41086588 46420346 1846882 25 0 X X 0 1 X 1 0 X 5559216 17277310 6782689 6496107 6965086 43080408 5559216 17277310 6782689 6496107 6965086 43080408 10433182 32647226 1048 36149 28418 1545 59885 127045 43207453 0.75560 0.70590 X SCHEDULE A, PART II PUBLIC SUPPORT IS MEASURED USING 5 YEAR COMPUTATION PERIOD THAT INCLUDES ORGANIZATION'S CURRENT YEAR AND PREVIOUS FOUR YEARS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 548205 15685 37775 9119 516996 522345 14463 -32098 20701 548205 300000 180059 42286 522345 300000 300000 300000 300000 0.00000 0.92900 0.07100 0 1 1 4386529 4386529 12312401 7470362 4842039 7478237 7478237 0 3213471 1313383 1900088 23158271 51631 23106640 34235296 OPERATING LEASE RIGHT-OF-USE LIABILITIES 288775 288775 X 9320800 25 129550 129575 9191225 201230 201230 9392455 7473893 129550 129550 7344343 201230 201230 7545573 PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE HELD AND ADMINISTERED BY ITS RELATED ORGANIZATION, CAMP TWIN LAKES FOUNDATION, INC.. THE ORGANIZATION'S ENDOWMENT FUND CONSISTS OF INVESTMENTS TO BE HELD INDEFINITELY. ITS ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED FUNDS THAT THE ORGANIZATION MUST HOLD IN PERPETUITY OR FOR A DONOR-SPECIFIED PERIOD. THE NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED MARCH 31, 2023 AND 2022. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF MARCH 31, 2023 AND 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES FOR SCHEDULE G 129,550. PART XI, LINE 4B - OTHER ADJUSTMENTS: ERC REFUND 201,230. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES FOR SCHEDULE G 129,550. PART XII, LINE 4B - OTHER ADJUSTMENTS: ERC REFUND 201,230. SPIN FOR KIDS 604628 604628 29989 GOLF TOURNAMENT 401580 401580 76558 2 854388 854388 23003 1860596 1860596 129550 129550 -129550 X 0 0 0 0 0 0 0 1 0 JILL MORRISEY CHIEF EXECUTIVE OFFICER 275418 0 49173 0 0 0 8708 0 9435 0 342734 0 0 0 DARIUS RUBUGA CHIEF FINANCIAL OFFICER 122334 0 18750 0 0 0 4957 0 17802 0 163843 0 0 0 CHERYL BELAIR CHIEF DEVELOPMENT OFFICER 140546 0 28000 0 0 0 5756 0 17772 0 192074 0 0 0 DANIEL MATHEWS CHIEF EXPERIENCE OFFICER 131725 0 16908 0 0 0 4573 0 8567 0 161773 0 0 0 PART I, LINE 7 THE ORGANIZATION PROVIDED A NON-FIXED BONUS PAYMENT TO OFFICERS, KEY EMPLOYEE, AND HIGHEST COMPENSATED EMPLOYEES LISTED ON PART VII, SECTION A, COLUMN D, AS PERTAINING TO REPORTABLE COMPENSATION. X 5 76318 FMV OF SECURITIES X 1 186024 MARKET RATE X 1 8064 MARKET RATE X CONSTRUCTION SUPPLIES 7 444608 MARKET RATE X FURNITURE AND FIXTURES 4 209371 MARKET RATE 0 0 0 PART I, COLUMN (B): NUMEROUS ORGANIZATIONS CONTRIBUTED IN-KIND SUPPLIES/FOODSERVICE ITEMS FOR GENERAL CAMP NEEDS. FORM 990, PART I, LINE 1B & PART I SUMMARY, LINE 12: THE STATEMENT OF REVENUE INCLUDES CONTRIBUTIONS RESTRICTED FOR BUILDING A THIRD CAMPUS. CAMP TWIN LAKES LAUCHED THE CAPITAL CAMPAIGN IN 2019 AND CONTINUED TO RECEIVE CONTRIBUTIONS IN 2023. THIS CONTRIBUTION WILL BE RELEASED IN THE FUTURE WHEN CONSTRUCTION IS COMPLETE. CTL RECEIVED LESS CAPITAL CAMPAIGN CONTRIBUTIONS AS THE CAMPAIN NEARS THE END, AND PROGRAM SERVICE REVENUE IS HIGHER THAN LAST YEAR BUT CONTINUED TO LAG BEHIND THE PRE-PANDEMIC LEVELS. FORM 990, PART VI, SECTION B, LINE 11B THERE IS AN AUDIT COMMITTEE THAT OVERSEES THIS PROCESS. ONCE A DRAFT IS PREPARED, IT IS APPROVED BY THE FINANCE COMMITTEE AND FULL BOARD BEFORE IT IS SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD AND EXECUTIVE OFFICERS COMPLETE STATEMENTS ANNUALLY AND COMPLIANCE IS MONITORED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD PRESIDENT, VICE PRESIDENT, AND PEOPLE COMMITTEE CHAIR ARE RESPONSIBLE FOR EVALUATING THE CHIEF EXECUTIVE OFFICER AND REVIEWING SALARY AND BENEFITS PER EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 THESE DOCUMENTS ARE AVAILABLE ON OUR WEBSITE. THEY ARE ALSO AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: NO PROCESS HAS CHANGED SINCE PREVIOUS YEAR. CAMP TWIN LAKES FOUNDATION INC 1100 SPRING STREET SUITE 406 ATLANTA GA 30309 271769203 SUPPORTING ORGANIZATION GA 501(C)(3) LINE 12B, II CAMP TWIN LAKES INC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 CAMP TWIN LAKES FOUNDATION INC R 31553 FMV CAMP TWIN LAKES FOUNDATION INC C 84119 FMV