2022-11-15T09:32:02-06:00 2021-12-31 271235638 MCM CPAS & ADVISORS LLP 201 EAST FIFTH STREET SUITE 2100 CINCINNATI OH 45202 990 2021-01-01 310650653 CAMPING AND EDUCATION FOUNDATION CAMP 5137727479 3515 MICHIGAN AVENUE CINCINNATI OH 45208 HUGH R HALLER PRESIDENT 5137727479 2022-11-09 1 HUGH HALLER 999009999 ANNAMARIE REILLY CPA P00431897 5135791717 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z HUGH R HALLER 3515 MICHIGAN AVENUE CINCINNATI OH 45208 7207675 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, OHO. 7 5 147 40 0 0 1852048 2013929 38633 2265397 255615 259519 128239 31141 2274535 4569986 0 0 0 0 1253971 1619861 0 0 216151 998664 2101067 2252635 3720928 21900 849058 15105985 16356762 1687960 1234365 13418025 15122397 X 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 1692519 1305041 SUMMER CAMP FOR BOYS (CAMP KOOCH-I-CHING) 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. DUE TO THE VACCINATION MANDATE ISSUED BY THE CANADIAN GOVERNMENT, WE WERE NOT ABLE TO ACCESS OUR TRADITIONAL ROUTES AND HAD TO PIVOT TO A U.S. BASED TRIPPING PROGRAM WHICH INCLUDED IN THE BOUNDARY WATERS CANOE AREA. DURING THE SUMMER OF 2021, WE HAD OVER 230 CAMPERS (MORE THAN 22% RECEIVED TUITION ASSISTANCE) LEARNING OR EXPANDING THEIR ABILITIES IN SOME OR ALL OF THE FOLLOWING: CANOEING, CLIMBING, BACKPACKING, WOODCRAFT SKILLS, COOKING, FIRE BUILDING, NATIVE AMERICAN ARTS AND CRAFTS, AND DANCING. 1179760 965697 SUMMER CAMP FOR GIRLS (CAMP OGICHI DAA KWE) OPERATED OUTSIDE INTERNATIONAL FALLS, 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 ARE OUR WILDERNESS TRIPS WHICH EXPLORE THE CANADIAN CANOEING WATERWAYS FROM SOUTHERN ONTARIO TO THE NORTHERN REGION OF HUDSON BAY. DUE TO THE VACCINATION MANDATE ISSUED BY THE CANADIAN GOVERNMENT, WE WERE NOT ABLE TO ACCESS OUR TRADITIONAL ROUTES AND HAD TO PIVOT TO A U.S. BASED TRIPPING PROGRAM WHICH INCLUDED IN THE BOUNDARY WATERS CANOE AREA. DURING THE SUMMER OF 2021, WE HAD OVER 220 CAMPERS (MORE THAN 13% RECEIVED TUITION ASSISTANCE) LEARNING OR EXPANDING THEIR ABILITIES IN SOME OR ALL OF THE FOLLOWING: CANOEING, CLIMBING, WOODCRAFT SKILLS, COOKING, FIRE BUILDING, NATIVE AMERICAN ARTS AND CRAFTS. 128050 IN ADDITION TO THE LEADERSHIP THAT CAMPING & EDUCATION, LLC PROVIDES TO BOTH 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. DUE TO THE LINGERING EFFECTS OF COVID 19 WE JUST STARTED TO GET BACK TO A NORMAL SCHEDULE DURING THE SECOND HALF OF THE SCHOOL YEAR. AS A RESULT WE WERE ONLY ABLE TO SERVE ABOUT 900 STUDENTS AS COMPARED TO THE NUMBER THAT WE NORMALLY SERVE. 3000329 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 6 0 1 147 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 MN X X DONNA R BROWN 5137727479 3515 MICHIGAN AVENUE CINCINNATI OH 45208 HUGH R HALLER PRESIDENT/CEO 40.00 X X 219965 0 35050 STEVEN G LUEBKEMAN TRUSTEE 40.00 X 32835 0 21469 THOMAS J MARTELLA TRUSTEE 2.00 X 0 0 0 JAMES H STOEHR III TRUSTEE 2.00 X 0 0 0 JAMES C SHOOK JR CHAIR 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 DONNA R BROWN CFO 40.00 X 110891 0 17047 JOHN R VERKAMP DIRECTOR - KIC 40.00 X 149302 0 22526 512993 0 96092 4 0 1 0 0 219392 1794537 144630 2013929 TUITION FEES 900099 2064494 2064494 CAMP SUPPLIES 900099 200903 200903 2265397 171706 171706 25800 0 25800 25800 25800 2719088 6414 2637689 0 81399 6414 87813 87813 OTHER INCOME 900099 5341 5341 5341 4569986 2270738 0 285319 437207 185191 188275 63741 937977 839188 47305 51484 142593 118885 23708 102084 77968 15602 8514 30773 30773 31425 31425 41923 41923 28947 11355 17592 82760 82760 52918 51299 857 762 74929 61902 13027 170859 170859 83301 73093 1318 8890 9901 9901 336523 319712 16811 56034 9748 46286 PROGRAM EXPENSES 1021506 1021506 SUPPLIES 49073 44741 4332 BOARD & ALUMNI RELATION 25524 10813 14711 DUES AND MEMBERSHIP 3783 3181 602 888 888 3720928 3000329 504448 216151 660312 401427 792687 1249248 0 232147 273851 13734 32500 44037 14822 52742 10153726 3964502 6155388 6189224 6681390 7686587 368257 360838 126778 126778 15105985 16356762 125878 134842 694690 340149 648000 500000 219392 259374 1687960 1234365 X 7180754 7932071 6237271 7190326 13418025 15122397 15105985 16356762 849058 855314 0 X X 0 1 X 1 0 X 1805379 1365817 1530203 1852048 2013929 8567376 1805379 1365817 1530203 1852048 2013929 8567376 633989 7933387 107788 142770 179533 162073 197506 789670 8154 8936 2524 12 5341 24967 9382013 8139055 0.84560 0.83910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 126778 X X 0 0 7157566 177249 1108264 302911 41923 8098245 6583187 234468 752100 380493 31696 7157566 5615544 172608 1168824 339954 33835 6583187 6019944 337513 -336205 371786 33922 5615544 5212027 377565 759459 289770 39337 6019944 0.18684 0.61155 0.20161 0 0 1492680 1492680 5912383 2287560 3624823 2001237 1385304 615933 747426 291638 455788 6189224 PAYCHECK PROTECTION PROGRAM LOAN 259374 259374 X PART V, LINE 4: THE USE OF THE ENDOWMENT FUNDS VARY. ANNUALLY THE FOUNDATION DRAWS 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 UNCERTAIN 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, 2021 AND 2020, THERE 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 PROGRESS. PART XII, LINE 2D - OTHER ADJUSTMENTS: BAD DEBT CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 360838 CANADA 0 1 PROGRAM SERVICE EXPENSES RELATED TO PROPERTY IN CANADA 6138 CANADA 0 0 INVESTMENTS - PROGRAM RELATED LAND AND BUILDINGS IN CANADA FOR WILDERNESS ADVENTURES (NET BOOK VALUE) 637607 0 0 0 0 0 0 1004583 0 1004583 1 0 1 1 1 0 PART III ACCOUNTING METHOD: X X X X X X 0 1 0 1 0 0 0 1 0 HUGH R HALLER PRESIDENT/CEO 154920 0 40009 0 25036 0 12500 0 22550 0 255015 0 17500 0 JOHN R VERKAMP DIRECTOR - KIC 109160 0 35222 0 4920 0 0 0 22526 0 171828 0 0 0 PART I, LINE 1A 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 PAYMENT. HUGH HALLER BECAME VESTED IN 2020. PART I, LINE 5 THE PRESIDENT/CEO ACCRUES 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. X 20 144630 AVERAGE HIGH AND LOW 0 0 1 0 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, (WHICH 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 OPERATIONS DIRECTOR DO NOT HAVE VOTING RIGHTS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE WILL BE REVIEWING THE FORM 990 BEFORE FILING. THE FORM 990 WILL BE REVIEWED FIRST BY THE CFO, THEN FORWARDED TO THE PRESIDENT AND THE FINANCE COMMITTEE CHAIR 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 INTEREST POLICY. THIS POLICY IS IN PLACE TO PROTECT THE INTERESTS OF THE FOUNDATION IN TRANSACTIONS AND ARRANGEMENTS THAT MAY BENEFIT THE PRIVATE INTEREST 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 EMPLOYEE'S COMPENSATION FOR THE FOLLOWING YEAR. ADDITIONALLY, THE CEO IS REVIEWED BY THE EXECUTIVE COMMITTEE 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. PART XII, LINE 2C EXPLANATION THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. CAMPING & EDUCATION LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 262456868 SAME AS CAMPING & EDUCATION FOUNDATION OH 86850 385620 CAMPING AND EDUCATION FOUNDATION CAMP KOOCH-I-CHING LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200037070 (BOYS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 1351342 506415 CAMPING AND EDUCATION FOUNDATION CAMP OGICHI LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200262054 (GIRLS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 959521 321157 CAMPING AND EDUCATION FOUNDATION