2022-11-13T18:07:50-08:00 2021-12-31 271661785 CMRosen LLC 17440 Dallas Pkwy Ste 218 Dallas TX 75287 990 2021-01-01 752255462 The Pines Education Group dba The Pines Catholic Camp PINE 2145226533 14833 Midway Rd 210 Addison TX 75001 Rick Villarreal Executive Director 2022-11-12 true Rick Villarreal 999009999 Chad M Rosen CPA P01071321 9728181400 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z Rick Villarreal 14833 Midway Rd 210 Addison TX 75001 3335979 false X www.thepines.org X 1988 TX To provide quality experiences through programs that promote physical, intellectual, moral and character growth. The Pines remains the largest Catholic camp in the country with more than 6,500 participants each year. 13 12 215 40 0 446640 692171 758232 2414961 23281 4091 14300 90175 1242453 3201398 0 0 977192 1175312 0 73326 1084920 1433555 2062112 2608867 -819659 592531 5343389 5580812 2305189 1949066 3038200 3631746 To empower each person through the richness of the Catholic faith, to live joyfully, and to confidently build the Kingdom of God. false false 1509633 1984933 Summer Camp - The Pines Catholic Camp faced many challenges in 2021 as the Camp Director suddenly resigned at the beginning of the year, requiring a temporary shuffling of the staff responsibilities. The group did an admirable job of working through the challenges hosting the largest group of summer campers in the history of The Pines. Unfortunately, COVID 19 reared its ugly head and caused the shortening of Week 9, requiring a refund/voucher offering for the second year in a row. Financially, the Camp made a strong recovery thanks to the excellent attendance and the PPP loan that provided some much-needed funding. Parent/camper reviews showed that over 85% of them were satisfied at the Above Average or Excellent level with all saying that they would return and recommend The Pines to others. 564279 501798 Year-round Programming - Year round programming took a bigger hit because schools shut down travel at different times throughout the year as COVID rose and fell. Revenue was down over 20% from normal levels, but the programming remained strong with many programs vowing to return in 2022. The addition of family programming (Family Camp, Mother/Daughter Retreat, and Father/Son Retreat) was very popular with all sessions full. We continued to serve a number of varying constituents with diverse needs and continued to explore new possibilities. 2073912 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false true 55 0 true 215 true false false false false false false false 0 false false false false false false false X 13 12 true false false false false false false true true false false true true true true true true true false false X Renee Hardy 2145226533 14833 Midway Rd 210 Addison TX 75001 Rick Villarreal Executive Dir. 40.00 0.00 X 114984 0 3126 Drew Watson Vice President 1.00 0.00 X X 20430 0 2100 Suzanne Stevens Treasurer 1.00 0.00 X X 0 0 0 Beverly Melian Director 1.00 0.00 X 0 0 0 Ennie Hickman Director 1.00 0.00 X 0 0 0 Fr Edwin Leonard Director 1.00 0.00 X 0 0 0 Greg Johnson President 1.00 0.00 X X 0 0 0 Charlene Boss Director 1.00 0.00 X 0 0 0 Gino Rossini Director 1.00 0.00 X 0 0 0 Tom Ciskowski Director 1.00 0.00 X 0 0 0 David Boss Director 1.00 0.00 X 0 0 0 Franklin Diaz Director 1.00 0.00 X 0 0 0 Nicole Moss Secretary 1.00 0.00 X X 0 0 0 Tim Foley Director 1.00 0.00 X 0 0 0 Flip Howard Past President 1.00 0.00 X 0 0 0 135414 5226 1 false false false 0 30300 425727 236144 7051 692171 Camp photo sales 900099 3004 3004 Tuition and fees 900099 2411957 2411957 2414961 4091 4091 0 6235 6235 0 0 15000 4132 10868 10868 0 202219 130449 71770 71770 Gain in interest in assets 900099 1302 1302 1302 3201398 2486731 22496 0 0 0 0 142275 27157 92519 22599 73871 27502 33241 13128 781377 587048 170646 23683 10579 8809 1757 13 78034 52502 21979 3553 89176 57568 26412 5196 0 0 0 0 0 0 119586 83551 36035 4927 3207 860 860 95607 89969 4756 882 10659 9413 1051 195 0 259605 251539 6804 1262 15820 15820 0 3598 313 3285 56711 56711 0 372664 372664 61974 30987 30987 Food 294763 294763 Camp activity supplies/R&M 91452 91452 Staff development and training 23495 11302 12193 Business expenses 18202 1635 14612 1955 4492 4492 2608867 2073912 461629 73326 5965 21730 504128 970944 75850 33165 10600 36104 0 0 0 76236 50624 61995 56928 7185364 2997358 4108549 4188006 0 411949 0 0 0 88117 223311 5343389 5580812 40021 65082 721920 468107 1318488 1288836 224760 127041 2305189 1949066 X 2967620 3544194 70580 87552 3038200 3631746 5343389 5580812 X 592531 1015 X X false true X true false X 221606 489453 266616 446640 692171 2116486 0 0 221606 489453 266616 446640 692171 2116486 80728 2035758 7461 8841 21350 26705 10326 74683 3500 10868 14368 6759 1302 8061 2213598 11604716 0.91970 0.89940 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60623 60623 4164483 1257997 2906486 25719 5144 20575 761837 500143 261694 2172702 1234074 938628 4188006 Contractual unearned group fees 127041 127041 X 3222813 12000 9415 21415 3201398 3201398 2629267 12000 8400 20400 2608867 2608867 Part X : FIN48 Footnote Management has concluded that any tax positions which would not meet the more-likely-than-not criterion of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740-10, Accounting for Income Taxes, would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the operating statement or accrued in the statement of financial position. Federal and state tax returns of the Organization are generally open to examination by the relevant taxing authorities for a period of three years from the date on which the returns are filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Gain on insurance proceeds $9415 Justin Villarreal Family of ED 48311 See Pt V false Schedule L, Part V Supplemental Information Part IV, Line (1), Column (d) - Description of transaction: Justin Villarreal served as Director of Marketing during the year and was compensated as an employee with health benefits. Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee The Executive Committee has and may exercise all of the authority of the Board of Directors in the management of the business and affairs of the Organization, except where action of the full Board of Directors is required by statute, the articles of incorporation, or in the bylaws. Minutes shall be prepared and placed in the minute book of the Organization. The Committee does not have the authority of the Board regarding: amending the articles of incorporation; approving a plan of merger or consolidation; amending, altering, or repealing the bylaws or adopting new bylaws; filling vacancies in or removing members of the Board of Directors or of any committee appointed by the Board of Directors; filling any directorship to be filled by reason of an increase in the number of Directors; electing or removing officers or members of any such committee; fixing the compensation of any member of such committee; and altering or repealing any resolution of the Board of Directors, which by its terms provides that it shall not be so amendable or repealable. Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et David and Charlene Boss are husband and wife. Form 990, Part VI, Line 11b: Form 990 Review Process The Treasurer and the Executive Director reviewed the return and presented it to the entire board of directors via email. The board then voted electronically to approve the return and file. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 1. Duty to Disclose - In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.2. Determining Whether a Conflict of Interest Exists - After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.3. Procedures for Addressing the Conflict of Interest - (a) An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. (b) The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. (c) After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. (d) If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.4. Violations of the Conflicts of Interest Policy - (a) If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. (b) If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management In 2020, the Executive Committee met and reviewed the Executive Director's compensation, comparing it to ranges published by Indeed, Payscale, Glassdoor, and Salary.com. They approved the compensation level, as documented and reported to the whole board per the minutes to the meeting held on November 13, 2020. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Drew Watson resigned from the board before receiving compensation for work performed as a member of the management team. Thus, he received no compensation in his capacity as a board member. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available These are available upon request. Other Changes In Net Assets Or Fund Balances - Other Decreases Bad debt expense = -$8400 Other Changes In Net Assets Or Fund Balances - Other Increases Gain on insurance claim for unsold assets = $9415 Form 990, Part XII, Line 2: Change of Oversight or Selection Process The Organization previously had one individual with such responsibility, but a Finance Committee of multiple individuals was formed during the year.