2024-11-15T11:21:51-06:00 2023-12-31 481111111 CBIZ ADVISORS LLC 3925 RIVER CROSSING PKWY STE 100 INDIANAPOLIS IN 46240 990 2023-01-01 310650653 CAMPING AND EDUCATION FOUNDATION CAMP 5137727479 3515 MICHIGAN AVE CINCINNATI OH 452081409 HUGH HALLER PRESIDENT 5137727479 2024-11-14 1 1 C BRIAN THRASHER P00415434 3174722200 2024-11-14 2023 2024-10-15 13:58:12Z HUGH R HALLER 3515 MICHIGAN AVE CINCINNATI OH 452081409 5694835 0 X WWW.CAMPINGEDU.ORG X 1925 OH 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. 9 7 131 30 0 0 2145716 1725388 1781876 2070361 134871 249259 53722 52017 4116185 4097025 0 0 0 0 1721028 1753710 0 0 212373 2706612 2370710 4427640 4124420 -311455 -27395 14680109 15411105 836694 579245 13843415 14831860 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. 0 0 1684463 1154792 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. 1244836 880717 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. 89734 34852 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. 3019033 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 131 0 0 0 0 0 0 0 0 0 0 0 X 9 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 MN X X THE ORGANIZATION 5137727479 3515 MICHIGAN AVE CINCINNATI OH 452081409 JAMES C SHOOK JR CHAIRMAN 4.00 X X 0 0 0 CARRIE L ALT SECRETARY 2.00 X X 0 0 0 PETER L TESTER TREASURER 2.00 X X 0 0 0 KATHY DIX TRUSTEE 2.00 X 0 0 0 TERRY JONES TRUSTEE 2.00 X 0 0 0 STEVE LUEBKEMAN TRUSTEE 40.00 X 37969 0 4500 DAN MARSHAK TRUSTEE 2.00 X 0 0 0 DAVID MEEK TRUSTEE 2.00 X 0 0 0 HUGH R HALLER PRESIDENT/CEO 40.00 X X 232074 0 4500 JOHN R VERKAMP DIRECTOR - KIC 40.00 X 163792 0 0 433835 0 9000 2 0 1 0 0 1725388 1725388 TUITION FEES 900099 1966358 1966358 CAMP SUPPLIES 900099 104003 104003 2070361 204777 204777 26400 0 26400 26400 26400 1642292 1597810 44482 44482 44482 OTHER INCOME 900099 25617 25617 25617 4097025 2122378 0 249259 442835 260017 182818 1040844 611146 429698 156299 86519 69780 113732 67511 46221 53343 53343 26164 26164 40541 40541 18152 18152 153857 153857 134868 134868 58266 49651 8615 125376 125376 225721 178993 37781 8947 5457 5457 199743 199743 PROGRAM EXPENSES 1153568 1153568 BANK AND CREDIT CARD FE 55678 55678 OTHER EXPENSES 40954 40954 SUPPLIES 39615 39615 39407 38196 1211 4124420 3019033 893014 212373 95786 58044 912449 705224 331029 322421 12047 22754 50063 50062 15873 78664 10401344 4283697 6117645 6117647 6608687 7465402 409752 464109 126778 126778 14680109 15411105 51643 156869 442845 345760 259000 83206 76616 836694 579245 X 6653089 7902099 7190326 6929761 13843415 14831860 14680109 15411105 -27395 994341 21499 0 X 0 0 0 X 1530203 1852048 2013929 2145716 1725388 9267284 1530203 1852048 2013929 2145716 1725388 9267284 285540 8981744 179533 162073 197506 204499 231177 974788 2524 12 5341 27622 25617 61116 10303188 0.87170 0.85500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X 0 8098245 8098245 8098245 8098245 7157566 177249 1108264 302911 41923 8098245 6583187 234468 752100 380493 31696 7157566 5615544 172608 1168824 339954 33835 6583187 0 0 1492680 1492680 5921066 2477371 3443695 2183010 1480419 702591 804588 325907 478681 6117647 RELATED PARTY PAYABLES 76616 76616 PART V, LINE 4 THE USE OF THE ENDOWMENT FUNDS VARY. ANNUARLLY THE FOUNDATION DRAW 5% OF THE PREVIOUS 12 QUARTERS' BALANCE. THESE FUNDS ARE USED FOR SCHOLARSHIP, GENERAL OPERATING EXPENSES, SPECIFIC PROGRAM EXPENSES, STAFF SALARIES, AND BUILDING AND MAINTENANCE. PART X, LINE 2 THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERATAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE ("IRS") OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2022 AND 2021, THEERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROCESS. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, INVESTMENTS.LIST 74 _ 4BTHRASHER@SOMERSETCPAS.COM - 11/15/23 10:19 WORKSHEET SCHEDULE F - STATEMENT NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES PROGRAM SERVICE EXPENSES RELATED TO PROPERTY IN CANADA NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES INVESTMENTS - PROGRAM RELATED LAND AND BUILDINGS IN CANADA FOR WILDERNESS ADVENTURE (NET BOOK VALUE) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X X X X X X 0 1 0 1 0 0 0 1 0 HUGH R HALLER PRESIDENT/CEO 168804 0 55425 0 7845 0 0 0 4500 0 236574 0 0 0 JOHN R VERKAMP DIRECTOR - KIC 121872 0 37000 0 4920 0 0 0 0 0 163792 0 0 0 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. FORM 990, PART VI, SECTION A, LINE 1A THE NUMBER REPORTED IS FOR THE FOUNDATION ONLY, WHICH GOVERNS ALL ENTITIES WITHIN THE ORGANIZATION. THERE ARE ALSO VOTING MEMBERS ON THE BOARDS OF CAMPING & EDUCATION, LLC, CAMP KOOCH-I-CHING, LLC, AND CAMP OGICHI-DAA-KWE ALL THREE ARE DISREGARDED ENTITIES SO THEIR BOARD MEMBERS ARE NOT REPORTED IN PART VII. THE PRESIDENT SITS ON ALL 4 BOARDS. THE MEMBERS HAVE VOTING RIGHTS ONLY ON THEIR RESPECTIVE BOARDS. COMMUNITY LIAISON AND OPERATION DIRECTORS DO NOT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMITTEE WILL BE REVIEWING THE FORM 990 BEFORE FILING. THE FORM 990 WILL BE REVIEWED FIRST BY THE CFO, THEN FORWARDED TO THE PRESIDENT AND FINANCE COMMITTEE CHARI BEFORE IT IS FINALIZED AND THEN SENT TO THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS GIVEN TO EACH NEW BOARD MEMBER. EACH NEW BOARD MEMBER SIGNS THE BOARD MEMBER AGREEMENT WHICH STATES THAT THEY WILL COMPLY TO ALL OF THE POLICIES INCLUDING THE CONFLICT OF INTERSET POLICY. THIS POLICY IS IN PLACE TO PROTECT TEH INTERESTS OF THE FOUNDATION IN TRANSACTIONS AND ARRANGEMENTS THAT MAY BENEFIT THE PRIVATE INTERST OF ANY BOARD MEMBER OR OFFICER. BOARD MEMBERS ARE ASKED TO EXCUSE THEMSELVES FROM DISCUSSIONS AND VOTES WHERE THEY HAVE A CONFLICT OF INTEREST. THE SCOPE OF THIS POLICY INCLUDES ONLY BOARD MEMBERS (OR STAFF WHO ARE BOARD MEMBERS). FORM 990, PART VI, SECTION B, LINE 15 EACH YEAR ALL THE KEY EMPLOYEES GO THROUGH A THOROUGH REVIEW PROCESS WHICH INVOLVES THE CEO, AN EMPLOYEE SELF ASSESSMENT AND A 360 DEGREE REVIEW BY THE EMPLOYEES CO-WORKERS. ONCE THIS PROCESS IS COMPLETED, THE CEO MEETS WITH THE INDIVIDUAL EMPLOYEE AND CONDUCTS A FINAL REVIEW AND SIGNS OFF ON THE EMPLOYEES COMPENSATION FOR THE FOLLOWING YEAR. ADDITIONALLY, THE CEO IS REVIEWED BY THE EXECUTIVE COMITTEE OF THE ORGANIZATION'S MANAGEMENT BOARD. FORM 990, PART VI, SECTION C, LINE 18 THE EXEMPTION APPLICATION AND 990 IS AVAILABLE UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 ALL DOCUMENTS REGARDING OUR GOVERNANCE ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CAMPING & EDUCATION LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 262456868 SAME AS CAMPING & EDUCATION FOUNDATION OH CAMPING AND EDUCATION FOUNDATION CAMP KOOCH-I-CHING LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200037070 (BOYS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH CAMPING AND EDUCATION FOUNDATION CAMP OGICHI LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200262054 (GIRLS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH CAMPING AND EDUCATION FOUNDATION