2017-11-14T15:12:04-06:00 2016-12-31 271235638 MOUNTJOY CHILTON MEDLEY LLP 201 EAST FIFTH STREET SUITE 2100 CINCINNATI OH 45202 990 2016-01-01 310650653 CAMPING AND EDUCATION FOUNDATION INC CAMP 5137727479 3515 MICHIGAN AVENUE CINCINNATI OH 45208 HUGH R HALLER PRESIDENT 5137727479 2017-11-13 1 MICHAEL W GENTRY CPA P00099961 5135791717 128.136.148.166 2017-11-13 14:12:23 ES P 7B56613E49FD0ED00ED1D219B9928A8C2A431D52 E3378EC28F8117F7833457C3B4747CCBA8CCC5F4 2016 2021-01-29 14:40:06Z HUGH R HALLER 3515 MICHIGAN AVENUE CINCINNATI OH 45208 4317632 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 7 113 123 0 0 984357 2094855 1634153 1604136 302104 120571 -7216 5173 2913398 3824735 16642 0 0 0 1219352 1319418 0 0 168218 1656946 1667594 2892940 2987012 20458 837723 11608123 12638117 1624263 1546945 9983860 11091172 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. 1 0 1397114 1043051 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 2016, WE HAD OVER 220 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. 41 BOYS RECEIVED TUITION ASSISTANCE TO BE ABLE TO ATTEND CAMP. 870845 561085 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 2016 WITH AN ADDITIONAL CAMPER CABIN, DOCKS AND FINISHING UP OF OTHER PROJECTS. THE CAMP HAD OVER 155 CAMPERS. AND 19 GIRLS RECEIVED TUITION ASSISTANCE TO BE ABLE TO ATTEND CAMP. 32812 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. 2300771 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 1 0 1 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 8 0 1 113 1 0 0 0 0 0 1 1 0 0 0 1 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 2.00 X 0 0 0 JAMES H STOEHR III TRUSTEE 2.00 X 0 0 0 LON HAINES TRUSTEE 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 CHAIR 2.00 X X 0 0 0 THOMAS J MARTELLA SECRETARY 2.00 X X 0 0 0 HUGH H HALLER PRESIDENT / CEO 40.00 X X 177666 0 23254 DONNA R BROWN CFO 40.00 X 91530 0 25585 JOHN VERKAMP DIR - KIC 40.00 X 115632 0 20333 KATHRYN H DIX DIR - ODK 40.00 X 101310 0 20451 486138 0 89623 3 0 1 0 0 13372 2081483 428313 2094855 TUITION FEES 900099 1486712 1486712 FEES FOR OTHER SERVICE 900099 117424 117424 1604136 94955 94955 12000 0 12000 12000 12000 492252 466636 25616 25616 25616 14789 13372 26261 -11472 -11472 OTHER INCOME 900099 4645 4645 4645 3824735 1604136 0 125744 319591 129187 130128 60276 762496 648879 97117 16500 157677 137326 20351 79654 42473 31308 5873 6923 6923 22425 22425 40174 40174 58521 43127 15394 73184 73184 23335 14279 4531 4525 52270 36026 16244 231985 197052 34933 90330 63551 18919 7860 24837 24531 306 312431 295550 16881 35376 7498 27878 PROGRAM EXPENSES 626708 619225 7483 SUPPLIES 36141 31873 4268 BOARD & ALUMNI RELATION 21809 1641 20168 BAD DEBT 6105 6105 5040 2448 2592 2987012 2300771 518023 168218 117290 183713 248457 1613465 249529 219221 25714 24606 5864 3505 8214400 2541317 5789558 5673083 4026114 5044933 767632 126778 126778 11608123 12638117 269263 303945 1355000 1243000 1624263 1546945 X 5346787 5669047 565697 1350749 4071376 4071376 9983860 11091172 11608123 12638117 837723 269589 0 X X 0 1 X 1 0 X 1652618 986015 1046651 984357 2094855 6764496 1652618 986015 1046651 984357 2094855 6764496 970279 5794217 97896 124811 129465 127946 106955 587073 51373 5758 4726 15422 19434 96713 7448282 7499928 0.77790 0.69170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 126778 X X 0 0 5044933 71605 349889 214226 40174 5212027 5000958 138346 -128969 258941 39158 4712236 5127419 113919 70649 269720 41309 5000958 5027167 150615 561322 573490 38195 5127419 4482507 229330 589015 234657 39028 5027167 0.17420 0.76050 0.06530 0 0 1117680 1117680 4911136 1417452 3493684 1605778 966700 639078 579806 157165 422641 5673083 HEDGE FUNDS 539131 F LIMITED PARTNERSHIPS 228501 F 767632 X 4080411 269589 269589 3810822 40174 -26261 13913 3824735 2973099 26261 26261 2946838 40174 40174 2987012 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, 2016 AND 2015, 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 -26,261. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NOT SHOWN ON 990 FUNCTIONAL EXPENSES 26,261. SCHEDULE D PART V LINE 1A THE 2015 ENDING BALANCE OF ENDOWMENT FUNDS DOES NOT TIE TO THE 2016 BEGINNING BALANCE DUE TO THE ADDITION OF $332,697 OF TEMPORARILY RESTRICTED ENDOWMENT FUNDS NOT SHOWN ON THE PRIOR YEAR FINANCIAL STATEMENTS. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 767632 0 0 0 0 0 0 767632 0 767632 1 0 1 1 1 0 FOO EVENT 12016 7266 4750 2980 4967 600 2072 FOKO EVENT 16145 6106 10039 3025 10780 600 1237 28161 13372 14789 6005 15747 1200 3309 26261 -11472 X X X 0 0 0 0 0 0 0 1 0 HUGH H HALLER PRESIDENT / CEO 163756 0 13910 0 0 0 0 0 23254 0 200920 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 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 3 14300 BLUE BOOK X 45 406616 AVERAGE HIGH AND LOW X AUCTION ITEMS 25 7597 FAIR MARKET VALUE 0 1 0 FORM 990, PART III, LINE 2 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. 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 83904 342380 CAMPING AND EDUCATION FOUNDATION CAMP KOOCH-I-CHING LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200037070 (BOYS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 1025852 358713 CAMPING AND EDUCATION FOUNDATION CAMP OGICHI LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200262054 (GIRLS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 551833 193708 CAMPING AND EDUCATION FOUNDATION