2018-11-15T08:20:46-06:00 2017-12-31 271235638 MCM CPAS & ADVISORS LLP 201 EAST FIFTH STREET SUITE 2100 CINCINNATI OH 45202 990 2017-01-01 310650653 CAMPING AND EDUCATION FOUNDATION CAMP 5137727479 3515 MICHIGAN AVENUE CINCINNATI OH 45208 HUGH R HALLER PRESIDENT 5137727479 2018-11-13 1 MICHAEL W GENTRY CPA P00099961 5135791717 69.135.99.226 2018-11-13 14:22:11 ES P 4646D11F2FCD23F8782AF871AA2ADB65E99229E1 B1BC2398390186950787C40452B4B883E27C4181 2017 2019-02-21 02:37:17Z HUGH R HALLER 3515 MICHIGAN AVENUE CINCINNATI OH 45208 10562914 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. 8 7 131 115 0 0 2094855 1805379 1604136 1751415 120571 416458 5173 17350 3824735 3990602 0 0 0 0 1319418 1476211 0 0 160552 1667594 1838229 2987012 3314440 837723 676162 12638117 13519285 1546945 1350117 11091172 12169168 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 0 1676387 1104792 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. DURING THE SUMMER OF 2017, WE HAD OVER 230 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. 44 BOYS RECEIVED TUITION ASSISTANCE TO BE ABLE TO ATTEND CAMP. 836016 648298 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 BUILD OUT OF THE CAMPSITE CONTINUED IN 2017 WITH AN ADDITIONAL CAMPER CABIN AND STAFF CABIN AND TRIP CENTER ADDITION. THE CAMP HAD OVER 180 CAMPERS. AND 30 GIRLS RECEIVED TUITION ASSISTANCE TO BE ABLE TO ATTEND CAMP. 37122 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. THIS PROGRAM INCLUDED ABOUT 400 COLLEGE, HIGH SCHOOL AND MIDDLE SCHOOL AGED STUDENTS. 2549525 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 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 1 131 1 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 1 0 MN X DONNA BROWN 5137727479 3515 MICHIGAN AVENUE CINCINNATI OH 45208 JEFFERSON PATTERSON TRUSTEE, EMERITUS 2.00 X 0 0 0 JAMES C SHOOK JR TRUSTEE 2.00 X 0 0 0 STEPHEN HEDMAN TRUSTEE 2.00 X 0 0 0 JANET M VANDENBARK TRUSTEE 2.00 X 0 0 0 CHARLES S EHA TRUSTEE 2.00 X 0 0 0 JAMES H STOEHR III SECRETARY 2.00 X X 0 0 0 THOMAS J MARTELLA CHAIR 2.00 X X 0 0 0 HUGH H HALLER PRESIDENT / CEO 40.00 X X 168756 0 74120 DONNA R BROWN CFO 40.00 X 101030 0 25907 JOHN VERKAMP DIR - KIC 40.00 X 121059 0 27244 KATHRYN H DIX DIR - ODK 40.00 X 105910 0 19550 496755 0 146821 4 0 1 0 0 1810 1803569 257591 1805379 TUITION FEES 900099 1610096 1610096 FEES FOR OTHER SERVICES 900099 141319 141319 1751415 95788 95788 12000 0 12000 12000 12000 6858431 19247 6557008 0 301423 19247 320670 320670 12501 1810 15304 -2803 -2803 OTHER INCOME 900099 6478 6478 ALUMNI DINNER 900099 1675 1675 8153 3990602 1753090 0 432133 369813 143778 153172 72863 822666 672781 149885 198757 183738 15019 84975 45059 35489 4427 19499 19499 25025 25025 39337 39337 55806 46734 9072 66941 66941 21470 12957 4469 4044 53428 36626 16802 238198 208766 29432 101162 65073 23812 12277 22311 22024 287 325247 308366 16881 34752 7430 27322 PROGRAM EXPENSES 761711 748553 13158 SUPPLIES 32174 30425 1749 BOARD & ALUMNI RELATION 30344 9293 21051 FEES 3912 1685 2227 6912 6237 675 3314440 2549525 604363 160552 183713 235183 1613465 683472 219221 418369 24606 23341 3505 19239 9097869 2827378 5673083 6270491 4026114 5452767 767632 289645 126778 126778 12638117 13519285 303945 460117 1243000 890000 1546945 1350117 X 5669047 7065404 1350749 853283 4071376 4250481 11091172 12169168 12638117 13519285 676162 401834 0 X X 0 1 X 1 0 X 986015 1046651 984357 2094855 1805379 6917257 986015 1046651 984357 2094855 1805379 6917257 559995 6357262 124811 129465 127946 106955 107788 596965 5758 4726 15422 19434 20655 65995 7580217 8004927 0.83870 0.77790 X X 126778 X X 0 0 5212027 377565 759459 289770 39337 6019944 5044933 71605 349889 214226 40174 5212027 5000958 138346 -128969 258941 39158 4712236 5127419 113919 70649 269720 41309 5000958 5027167 150615 561322 573490 38195 5127419 0.18280 0.70610 0.11110 0 0 1492680 1492680 5294224 1576346 3717878 1730535 1066259 664276 580430 184773 395657 6270491 X 4368403 401834 401834 3966569 39337 -15304 24033 3990602 3290407 15304 15304 3275103 39337 39337 3314440 PART V, LINE 4: THE USE OF THE ENDOWMENT FUNDS VARY. ANNUALLY THE FOUNDATION DRAW 5% OF THE PREVIOUS 8 QUARTERS' BALANCE. THESE FUNDS ARE USED FOR SCHOLARSHIP, GENERAL OPERATING EXPENSES, SPECIFIC PROGRAM EXPENSES, STAFF SALARIES, AND BUILDING AND MAINTENANCE AT CAMP KOOCH-I-CHING AND CAMP OGICHI DAA KWE. 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, 2017 AND 2016, 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 XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES SHOWN ON 990 STATEMENT OF REVENUE -15,304. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NOT SHOWN ON 990 FUNCTIONAL EXPENSES 15,304. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 289645 0 0 0 0 0 0 289645 0 289645 1 0 1 1 1 0 X X X 0 0 0 1 0 0 0 1 0 HUGH H HALLER PRESIDENT / CEO 143606 0 25150 0 0 0 0 50000 24120 0 192876 50000 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 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 29 254252 AVERAGE HIGH AND LOW X KITCHEN ITEMS 1 2029 FAIR MARKET VALUE X AUCTION ITEMS 10 975 FAIR MARKET VALUE X RAFFLE ITEMS 1 335 FAIR MARKET VALUE 0 1 0 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 XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. CAMPING & EDUCATION LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 262456868 SAME AS CAMPING & EDUCATION FOUNDATION OH 46415 322423 CAMPING AND EDUCATION FOUNDATION CAMP KOOCH-I-CHING LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200037070 (BOYS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 1133031 304754 CAMPING AND EDUCATION FOUNDATION CAMP OGICHI LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200262054 (GIRLS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 661819 270407 CAMPING AND EDUCATION FOUNDATION