2020-05-12T09:42:48-05:00 2019-09-30 363990892 Capin Crouse LLP 2435 Research Parkway STE 200 Colorado Springs CO 80920 990 2018-10-01 752825261 Camp Eagle CAMP 8306833219 6424 Hackberry Road Rocksprings TX 788803024 Matthew Reed Executive Director 8306833219 2020-05-12 1 Ashley Peabody P01385870 7195286225 139.146.132.42 2020-05-12 10:42:39 ED P 3B22AEBB775B2DF5D3639CF1FD83C4344C094DD6 B026194B08705151DA0D4A4B12E1A6D032283832 2018 2021-01-29 14:40:06Z Matthew Reed 6424 Hackberry Road Rocksprings TX 788803024 4749596 0 X www.campeagle.org X 1999 TX To inspire Christ-like change through outdoor adventure, authentic relationships & biblical truth 9 9 222 367 -4387 -4388 1691973 586950 3915590 3719925 9195 6439 -2545 166729 5614213 4480043 0 256765 0 0 1649670 1845376 0 0 0 4241096 2960175 5890766 5062316 -276553 -582273 17249437 16676551 552924 535212 16696513 16141339 X Camp Eagle (The "Camp") was incorporated on March 8, 1999 under the Texas Non-Profit Corporation Act; organized exclusively for Christian religious purposes, and more specifically the advancement of religion and operation of a Christian Church Camp. Camp Eagle has been blessed with one of the state's most beautiful venues, located on the crystal clear headwaters of the Nueces River outside of Kerrville, deep in the Texas Hill Country. The Camp utilizes this venue to fulfill its mission to "inspire Christ-like change through outdoor adventure, authentic relationships, and biblical truth'. Consistent with this mission, Camp Eagle has served up to 15,600 students annually through various operations including a Christian Summer Camp, as well as a year-round facility. 0 0 4196281 256765 3719925 Nestled in the hill country of southwest Texas, Camp Eagle is an escape that is perfect for the casual camper, outdoor adventurer, or extreme sport enthusiast. While the beauty and unbeatable activities draw many here, the experiences and relationships formed make the greatest impact. The programs are loaded with more than just fun: each is carefully tailored to inspire and transform lives towards a deeper relationship with Christ.The curriculum at Camp Eagle is equally far from ordinary. Tough issues are tackled head-on with straight talk - uncompromisingly Biblical, - CONTINUED ON SCHEDULE O -laced with grace, and delivered with humility.The staff of devoted and inspired believers has been specially trained to provide a morally and physically sound infrastructure that is safe, inspiring, and most of all, life changing.Our Mission is to inspire Christ-like change through outdoor adventure, authentic relationships, and Biblical truth.Our ultimate vision is incorporated fully into our mission: we exist to inspire Christ-like change through outdoor adventure, authentic relationships and Biblical truth...to change the world. 4196281 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 36 0 1 222 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 9 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Pat Price 8306833219 6424 Hackberry Road Rocksprings TX 788803024 Steve James Chairman 2.00 X X 0 0 0 Leonard Russo Vice Chairman 2.00 X X 0 0 0 Dougal Cameron Secretary 2.00 X X 0 0 0 Lou Torczynski Treasurer 2.00 X X 0 0 0 Anthony Scott Board Member 1.00 X 53966 0 5555 Kevin Hunt Board Member 1.00 X 0 0 0 Gene Jorgensen Board Member 1.00 X 0 0 0 Ken Martin Board Member 1.00 X 0 0 0 Rusty Walter Board Member 1.00 X 0 0 0 Skip McBride part year Board Member 2.00 X 0 0 0 Matthew Reed Executive Director 60.00 X 58000 0 12033 Stacie Saenz Interim CFO / Director of Finance 8.00 X 44277 0 3519 Pat Price CFO / Director of Finance 8.00 X 0 0 0 Jeff Ward part year CFO / Director of Finance 45.00 X 79762 0 16220 236005 0 37327 0 0 0 0 0 586950 49300 586950 Registration/camp fees 721210 3719925 3719925 3719925 4316 4316 90580 94967 -4387 -4387 -4387 19649 8500 20400 5626 -751 2874 2123 2123 298968 148560 150408 150408 Insurance proceeds 900099 8120 8120 12588 12588 20708 4480043 3719925 -4387 177555 256765 256765 245836 216336 29500 33208 33208 1092475 957643 134832 26786 23501 3285 344237 302749 41488 102834 90494 12340 18640 18640 367128 18905 348223 142432 142432 5408 5408 52366 28280 24086 556126 520053 36073 112936 108338 4598 733732 710163 23569 165879 127474 38405 Food and Activities 779226 779226 Staff Development 26302 23146 3156 5062316 4196281 866035 0 X 682944 1121956 18834 60200 143456 173292 61725 37051 75229 108970 18410386 4312971 14730815 14097415 533463 893286 942771 244581 17249437 16676551 217231 264520 335693 270692 552924 535212 X 11725015 11274861 4971498 4866478 16696513 16141339 17249437 16676551 -582273 27099 0 X X 0 1 X 1 0 X 754128 108391 3759680 1691973 586950 6901122 3660727 3845120 3796235 4169195 4018893 19490170 4414855 3953511 7555915 5861168 4605843 26391292 60000 57900 35920 29825 57900 241545 0 60000 57900 35920 29825 57900 241545 26149747 2936 3449 1031 5269 4316 17001 3701 3701 6637 3449 1031 5269 4316 20702 14173 37187 11881 24496 20708 108445 4435665 3994147 7568827 5890933 4630867 26520439 0.98600 0.98180 0.00080 0.00140 X Schedule A, Part III, Line 12, Explanation of Other Income: Other Income - 2014 Amount: $ 14,173. 2015 Amount: $ 37,187. 2016 Amount: $ 11,881. 2017 Amount: $ 24,496. 2018 Amount: $ 20,708. Schedule A, Part III: The organization is a public charity under section 509(a)(2) and completes Schedule A (Form 990), Part III. The organization has analyzed Schedule A (Form 990), Part II and established that it meets the 33 1/3% public support requirements under sections 509(a)(1) and 170(b)(1)(A)(vi), thus it qualifies to use the first listed special rule for Schedule B (Form 990) reporting. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4022000 4022000 12616027 3331361 9284666 214639 123332 91307 1557720 858278 699442 14097415 4500958 27099 7054 243527 277680 4223278 256765 256765 4480043 5056132 7054 243527 250581 4805551 256765 256765 5062316 Part XI, Line 2d - Other Adjustments: Cost of Goods Sold included on Part VIII, Line 10b 148,560. Rental expenses included on Part VIII, Line 6b 94,967. Part XI, Line 4b - Other Adjustments: Scholarships netted against revenue 256,765. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold included on Part VIII, Line 10b 148,560. Rental expenses included on Part VIII, Line 6b 94,967. Part XII, Line 4b - Other Adjustments: Scholarships netted against revenue 256,765. 1 Scholarships 211 256765 Part I, Line 2: Scholarships are need-based, and recipients are chosen based on an application. Scholarships are applied directly against registration fees and no cash changes hands. Jennifer Mitroff Family member of Anthony Scott 33208 Wages 0 X 2 40400 FMV X Skate ramp 2 8900 Cost 3 0 0 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. Schedule M, Part I, Line 31: The organization implemented a nonstandard gift policy after the end of the fiscal year and will be able to respond "yes" to this question on future returns. Form 990, Part VI, Section A, line 4 Significant Changes to Articles of Incorporation 1) In Article 2, purposes are changed from organized for religious, educational and charitable purposes within the meaning of Section 501(c)(3)" to organized exclusively for Christian religious purposes within the meaning of section 501(c)(3)." Additionally, the organization added ten specific purporses and objectives to the Articles. 2) Article 4 defines that upon dissolution, assets shall be distributed to one or more 501(c)(3) Christian youth ministry organizations determined by the board of directors. Former Article 9 stated that it would go to another 501(c)(3). 3) Article 11 allows for indemnification of directors and officers - a provision not in the articles prior. 4) Article 13, which was added, requires 2/3 vote by board of directors to amend articles. Significant Changes to Bylaws: 1) Section 1.1 defines the corporation as a Christian Community and that all activities of the organization are an expression of the community's beliefs. Before it just said, " This non-profit corporation is organized exclusively for religious, charitable and educational purposes within the meaning of Section 50l(c)(3). 2) Section 1.2 defines Christian Beliefs (not included in prior bylaws) 3) Section 1.3 adds a requirement of a 90% vote of Board of Directors to amend or modify Statement of Christian Beliefs 4) Section 2.1 requires 90% approval of directors present at a meeting where there is a quorum to incur any new indebtedness. 5) Section 2.2(a) adds a requirement that directors be 18 years of age or older and affirm agreement with the Statement of Christian beliefs. 6) Section 2.4 specifies 1 annual meeting and other regular meetings by board resolution whereas prior bylaws required annual meeting and at least 3 other regular meetings. 7) Section 2.5 allows for special meetings to be called by chair or any 2 members whereas previous bylaws allowed for chair or 1/3 of members to call. 8)Section 4.3 (b) limits liability of directors based on decisions relying on information, reports, opinions, or statements prepared by officers, employees, legal counsel or other advisors of the corporation. 9)Section 4.3 (c) establishes liability for directors voting or assenting to distributions in violation of the NM Corporation Act or the articles or bylaws or for not performing duties in compliance with general standards of conduct set forth in the Act. Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm. It is reviewed in detail by the Executive Director. A copy of the Form 990 was provided to the organization's Board of Directors for review prior to being filed with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c The Executive Director and Board of Directors monitor all significant activities for conflict of interest and ensure compliance with policy if situations are identified. Officers and Board members sign annual conflict of interest statements which are reviewed by the Board. Should any potential conflicts of interest be disclosed, the Board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Section B, line 15 Compensation of the Executive Director is determined by the Board of Directors based on their knowledge of comparable positions and the Camp's economic resources. Deliberation is documented in the board minutes and the Director's employee file. Other officer compensation is determined by the Executive Director based on comparable positions within and without the organization, the Camp's resources, and past performance. Documentation of deliberations, evaluations, and compensation level is maintained in the employee file. Form 990, Part VI, Section C, line 19 All governing documents, the Camp's conflict of interest policy, and most recent audited financial statements are available to the public upon request. Form 990, Part X, Lines 27 - 29 In accordance with the principles of FASB ASU 2016-14 (ASC 958), the organization has implemented required changes to its audited financial statements for the period ended 09/30/2019. The 2018 Form 990 and its associated schedules were not updated to reflect changes made by this standard. Thus, we have reported the revised net asset categories from the audited financial statements as follows on Form 990, Part X, Lines 27-29: Line 27 - Net assets without donor restrictions $11,274,861 Line 29 - Net assets with donor restrictions 4,866,478 ----------- Total net assets $16,141,339 Form 990, Part XII, Line 2c: The organization's Board assumes responsibility for oversight of the audit of its financial statements and selection of its independent accountant. This process has not changed since the prior year.