2021-11-12T09:02:22-06:00 2020-12-31 271235638 MCM CPAS & ADVISORS LLP 201 EAST FIFTH STREET SUITE 2100 CINCINNATI OH 45202 990 2020-01-01 310650653 CAMPING AND EDUCATION FOUNDATION CAMP 5137727479 3515 MICHIGAN AVENUE CINCINNATI OH 45208 DONNA R BROWN CHIEF FINANCIAL OFFICER 5135616617 2021-11-10 1 DONNA BROWN 999009999 MICHAEL W GENTRY CPA P00099961 5135791717 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z HUGH R HALLER 3515 MICHIGAN AVENUE CINCINNATI OH 45208 3336192 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. 7 6 126 37 0 0 1530203 1852048 1926788 38633 203049 255615 109249 128239 3769289 2274535 18379 0 0 0 1462269 1253971 0 0 171638 2185765 998664 3666413 2252635 102876 21900 13968448 15105985 1072929 1687960 12895519 13418025 X AT THE CAMPING AND EDUCATION FOUNDATION, OUR MISSION IS TO DEVELOP YOUNG MEN AND WOMEN IN BODY AND SPIRIT THROUGH WILDERNESS EXPERIENCES THAT CELEBRATE A LOVE OF THE OUTDOORS. 0 1 862072 135249 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. IN A NORMAL SUMMER WE WOULD HAVE HAD OVER 200 CAMPERS 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. AND OVER 20% OF THE BOYS WOULD HAVE RECEIVED TUITION ASSISTANCE TO BE ABLE TO ATTEND CAMP. WE DID NOT HAVE CAMP IN 2020 DUE TO COVID 19. THIS WAS THE FIRST TIME WE CANCELLED CAMP IN 96 YEARS. ALTHOUGH WE DID NOT HAVE CAMP AS WE KNOW IT WE DID RETAIN SUMMER STAFF WHO COLLABORATED REMOTELY TO ENGAGE WITH OUR CAMPERS THROUGH INSTRUCTIONAL VIDEOS, "CAMP" LETTER WRITING, AND STORYTELLING. THE SEASONAL STAFF ALSO WORKED TOGETHER ON IMPROVING THE QUALITY OF BOTH OUR IN CAMP AND WILDERNESS TRIP PROGRAMS, INSTRUCTION PLANS, UPDATING STANDARDS, UPDATING THE PARENT HANDBOOK, AND SO ON. 607029 5811 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. IN A NORMAL SUMMER THE CAMP WOULD HAVE HAD OVER 230 CAMPERS LEARNING AND EXPANDING THEIR OUTDOOR SKILLS SAME AS THE BOYS AT CAMP KOOCH-I-CHING AND OVER 20% OF THOSE GIRLS WOULD HAVE ATTENDED CAMP THROUGH TUITION ASSISTANCE. WE DID NOT HAVE CAMP IN 2020 DUE TO COVID 19. ALTHOUGH WE DID NOT HAVE CAMP AS WE KNOW IT AND REFUNDED, ROLLED FORWARD OR CONVERTED TUTION TO GIFTS, WE DID RETAIN SUMMER STAFF WHO DID REMOTE STAFF TRAINING AND COLLABORATED REMOTELY TO DOCUMENT AND DIGITIZE CLASS CURRICULUMS AND HOST VIRTUAL CLASSES AND ACTIVITIES FOR OUR CAMPERS. WE MADE THE BEST OF A DIFFICULT SITUATION AND HAD ANOTHER SUCCESSFUL SUMMER. 71819 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 COVID 19 WE WERE UNABLE TO PROVIDE THESE PROGRAMS FOR 10 MONTHS OF THE YEAR. WE RETAINED OUR STAFF AND FOCUSED ON DEVELOPING OUR SYSTEMS, CURRICULUM, AND INVESTED IN STAFF TRAINING. 1540920 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 3 0 1 126 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 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 265107 0 39750 JOHN R VERKAMP DIRECTOR - KIC 40.00 X 130686 0 22231 DONNA R BROWN CFO 40.00 X 104304 0 19543 KATHRYN H DIX DIRECTOR - ODK 40.00 X 114520 0 1540 THOMAS J MARTELLA TRUSTEE 2.00 X 0 0 0 JAMES H STOEHR III TRUSTEE 2.00 X 0 0 0 STEVEN G LUEBKEMAN 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 614617 0 83064 4 0 1 0 0 1852048 236386 1852048 CAMP SUPPLIES 900099 30710 30710 TUITION FEES 900099 7923 7923 38633 136273 136273 25800 0 25800 25800 25800 1165301 15698 1052826 8831 112475 6867 119342 119342 OTHER INCOME 900099 102439 102427 12 102439 2274535 141060 0 281427 348704 161960 80301 106443 701109 549299 131944 19866 127225 88016 39209 76933 51992 24941 27954 9628 18326 32334 24452 7882 31696 31696 25959 14776 11183 40709 40709 37808 4196 32772 840 65129 3728 61401 39941 24199 15742 44575 23900 16895 3780 19317 19317 325563 309285 16278 82366 62551 19815 PROGRAM EXPENSES 216021 210327 5694 BOARD & ALUMNI RELATION 4889 4889 SUPPLIES 2624 2313 311 MISCELLANEOUS 1779 298 1481 2252635 1540920 540077 171638 191028 660312 710296 792687 164887 273851 32500 32500 18748 14822 9843333 3687945 6177466 6155388 6234452 6681390 312293 368257 126778 126778 13968448 15105985 104527 125878 320402 694690 648000 648000 0 219392 1072929 1687960 X 7289726 7180754 5605793 6237271 12895519 13418025 13968448 15105985 X 21900 504475 -3869 X X 0 1 X 1 0 X 2094855 1805379 1365817 1530203 1852048 8648302 2094855 1805379 1365817 1530203 1852048 8648302 784218 7864084 106955 107788 142770 179533 162073 699119 4645 8154 8936 2524 12 24271 9371692 7477794 0.83910 0.83870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 126778 X X 0 0 6583187 234468 752100 380493 31696 7157566 5615544 172608 1168824 339954 33835 6583187 6019944 337513 -336205 371786 33922 5615544 5212027 377565 759459 289770 39337 6019944 5044933 71605 349889 214226 40174 5212027 0.18780 0.66980 0.14240 0 0 1492680 1492680 5700125 2101934 3598191 1804495 1316581 487914 846033 269430 576603 6155388 PAYCHECK PROTECTION PROGRAM LOAN 219392 219392 X 2747314 504475 504475 2242839 31696 31696 2274535 2224808 3869 3869 2220939 31696 31696 2252635 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, 2020 AND 2019, 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 3,869. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 368257 CANADA 0 0 PROGRAM SERVICE EXPENSES RELATED TO PROPERTY IN CANADA 19355 CANADA 0 0 INVESTMENTS - PROGRAM RELATED LAND AND BUILDINGS IN CANADA FOR WILDERNESS ADVENTURES (NET BOOK VALUE) 656986 0 0 0 0 0 0 1044598 0 1044598 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 152985 0 24586 0 87536 0 17500 0 22250 0 304857 0 80000 0 JOHN R VERKAMP DIRECTOR - KIC 107900 0 17866 0 4920 0 0 0 22231 0 152917 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 AND $80,000 WAS CONSIDERED TAXABLE COMPENSATION. 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 19 236386 AVERAGE HIGH AND LOW 0 1 0 FORM 990, PART III, LINE 3 WE WOULD HAVE HAD OVER 200 CAMPERS 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. AND OVER 20% OF THE BOYS WOULD HAVE RECEIVED TUITION ASSISTANCE TO BE ABLE TO ATTEND CAMP. WE DID NOT HAVE CAMP IN 2020 DUE TO COVID 19. THIS WAS THE FIRST TIME WE CANCELLED CAMP IN 96 YEARS. ALTHOUGH WE DID NOT HAVE CAMP AS WE KNOW IT WE DID RETAIN SUMMER STAFF WHO COLLABORATED REMOTELY TO ENGAGE WITH OUR CAMPERS THROUGH INSTRUCTIONAL VIDEOS, "CAMP" LETTER WRITING, AND STORYTELLING. THE SEASONAL STAFF ALSO WORKED TOGETHER ON IMPROVING THE QUALITY OF BOTH OUR IN CAMP AND WILDERNESS TRIP PROGRAMS, INSTRUCTION PLANS, UPDATING STANDARDS, UPDATING THE PARENT HANDBOOK, AND SO ON. IN A NORMAL SUMMER THE CAMP WOULD HAVE HAD OVER 230 CAMPERS LEARNING AND EXPANDING THEIR OUTDOOR SKILLS SAME AS THE BOYS AT CAMP KOOCH-I-CHING AND OVER 20% OF THOSE GIRLS WOULD HAVE ATTENDED CAMP THROUGH TUITION ASSISTANCE. WE DID NOT HAVE CAMP IN 2020 DUE TO COVID 19. ALTHOUGH WE DID NOT HAVE CAMP AS WE KNOW IT AND REFUNDED, ROLLED FORWARD OR CONVERTED TUTION TO GIFTS, WE DID RETAIN SUMMER STAFF WHO DID REMOTE STAFF TRAINING AND COLLABORATED REMOTELY TO DOCUMENT AND DIGITIZE CLASS CURRICULUMS AND HOST VIRTUAL CLASSES AND ACTIVITIES FOR OUR CAMPERS. WE MADE THE BEST OF A DIFFICULT SITUATION AND HAD ANOTHER SUCCESSFUL SUMMER. FORM 990, PART VI, SECTION A, LINE 1 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. FORM 990, PART XI, LINE 9: BAD DEBT EXPENSE -3,869. 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 73206 407798 CAMPING AND EDUCATION FOUNDATION CAMP KOOCH-I-CHING LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200037070 (BOYS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 230956 691818 CAMPING AND EDUCATION FOUNDATION CAMP OGICHI LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200262054 (GIRLS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 5034 364328 CAMPING AND EDUCATION FOUNDATION