2016-11-15T10:53:41-06:00 2015-12-31 271235638 MOUNTJOY CHILTON MEDLEY LLP 201 EAST FIFTH STREET SUITE 2100 CINCINNATI OH 45202 990 2015-01-01 310650653 CAMPING AND EDUCATION FOUNDATION INC CAMP 5135616617 3515 MICHIGAN AVENUE CINCINNATI OH 45208 JAMES H STOEHR III TRUSTEE 5135616617 2016-11-15 1 MICHAEL W GENTRY CPA P00099961 5135791717 2015 2017-02-10 21:41:12Z HUGH R HALLER 3515 MICHIGAN AVENUE CINCINNATI OH 45208 3247122 0 X WWW.CAMPINGEDU.ORG X 1925 OH SUMMER WILDERNESS ADVENTURE CAMPS FOR BOYS AND GIRLS THAT OFFER CANOE, KAYAK, BACKPACKING, AND MOUNTAINEERING EXPERIENCES IN ADDITION TO A RICH IN-CAMP PROGRAM OF NATIVE AMERICAN DANCING, ARTS AND CRAFTS, WOODSMANSHIP, ARCHERY, ETC. 7 6 124 75 -827 -827 1046651 984357 1552161 1634153 247886 302104 -17909 -7216 2828789 2913398 10745 16642 0 0 1277274 1219352 0 0 115539 1669350 1656946 2957369 2892940 -128580 20458 12177660 11608123 1770617 1624263 10407043 9983860 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 1404678 1109966 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 2015, WE HAD 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. 38 BOYS RECEIVED TUITION ASSISTANCE TO BE ABLE TO ATTEND CAMP. 790973 521411 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 2015, AN ADDITIONAL NEW BUILDING, THE GREAT LODGE, WAS COMPLETED AND ENJOYED BY 158 CAMPERS AND STAFF. 19 GIRLS RECEIVED TUITION ASSISTANCE TO BE ABLE TO ATTEND CAMP. 24386 16642 CAMPING AND EDUCATION, LLC PARTNERED WITH THE WILDERNESS INQUIRY OF MINNEAPOLIS TO BRING A UNIQUE AND EXCITING OUTDOOR EDUCATIONAL ADVENTURE ON THE OHIO RIVER TO OVER 400 GAMBLE MONTESSORI (CINCINNATI PUBLIC SCHOOL) AND NORWOOD MIDDLE SCHOOL STUDENTS AND TEACHERS. THEY LEARNED ABOUT THE HISTORY OF THE OHIO RIVER VALLEY AND THE WAY OF THE FRONTIERSMEN AND NATIVE AMERICANS WHO SETTLED THIS AREA - FIRE BY FRICTION, OUTDOOR COOKING, AND PARTICIPATION IN A NATIVE AMERICAN FRIENDSHIP DANCE. 2220037 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 5 0 1 124 1 1 1 0 0 0 0 1 1 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 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 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 163330 0 21263 DONNA R BROWN CFO 40.00 X 90986 0 25129 KATHRYN DIX CAMP OGICHI DAA KWE DIRECT 40.00 X 103183 0 12676 JOHN VERKAMP CAMP KOOCH-I-CHING DIRECTO 40.00 X 114512 0 18276 472011 0 77344 3 0 1 0 0 11579 972778 60376 984357 TUITION FEES 900099 1512186 1512186 FEES FOR OTHER SERVICE 900099 121967 121967 1634153 111146 111146 16800 23500 -6700 -6700 -827 -5873 481844 3400 288110 6176 193734 -2776 190958 -2776 193734 7809 11579 15938 -8129 -8129 OTHER INCOME 900099 7613 7613 7613 2913398 1631377 -827 298491 7500 7500 9142 9142 300521 148555 90497 61469 722628 585257 112210 25161 122233 94926 27307 73970 36366 35679 1925 8204 8204 19710 13467 6243 42162 42162 65599 44348 21251 89127 79083 10044 23377 12871 5325 5181 43826 34996 8830 114338 114338 134208 100140 22309 11759 26283 22123 4160 304026 304026 60932 6519 54413 PROGRAM EXPENSES 612485 595575 16910 REPAIRS & MAINTENANCE 58510 54817 3693 SUPPLIES 31344 27333 4011 BOARD & ALUMNI RELATION 12270 3911 8359 10545 3827 6718 2892940 2220037 557364 115539 150526 117290 310381 248457 350314 0 218112 249529 22891 25714 15986 5864 8024655 2235097 5617676 5789558 5364996 5044933 126778 126778 12177660 11608123 275032 269263 1495585 1355000 1770617 1624263 X 5445192 5346787 1028821 565697 3933030 4071376 10407043 9983860 12177660 11608123 20458 -443641 0 X X 0 1 X 1 0 X 1364153 1652618 986015 1046651 984357 6033794 4880 4880 1369033 1652618 986015 1046651 984357 6038674 1388975 4649699 125896 97896 124811 129465 127946 606014 289 51373 5758 4726 15422 77568 6722256 7295635 0.69170 0.83910 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2011 AMOUNT: $ 289. 2012 AMOUNT: $ 41,863. 2013 AMOUNT: $ 153. 2014 AMOUNT: $ 386. 2015 AMOUNT: $ 7,613. GROSS INCOME FROM FUNDRAISING - 2012 AMOUNT: $ 9,510. 2013 AMOUNT: $ 5,605. 2014 AMOUNT: $ 4,340. 2015 AMOUNT: $ 7,809. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 126778 X X 0 0 5000958 138346 -128969 258941 39158 4712236 5127419 113919 70649 269720 41309 5000958 5027167 150615 561322 573490 38195 5127419 4482507 229330 589015 234657 39028 5027167 4332154 180800 247526 277973 4482507 0.19110 0.80890 0 0 1117680 1117680 4818458 1258325 3560133 1551590 848612 702978 536927 128160 408767 5789558 MONEY MARKET FUNDS 325428 F FIXED INCOME INVESTMENTS 1281909 F EQUITY INVESTMENTS 2732790 F HEDGE FUNDS 528938 F LIMITED PARTNERSHIPS 175868 F 5044933 2461794 -443641 -443641 2905435 42162 -34199 7963 2913398 2884977 34199 34199 2850778 42162 42162 2892940 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 XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES SHOWN ON 990 STATEMENT OF REVENUE -23,500. FUNDRAISING EXPENSES SHOWN ON 990 STATEMENT OF REVENUE -15,938. FUNDRAISING EVENT DONATIONS NOT INCLUDED IN STATEMENT OF REVENUE 5,239. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NOT SHOWN ON 990 FUNCTIONAL EXPENSES 15,938. RENTAL EXPENSES NOT INCLUDED IN STATEMENT OF FUNCTIONAL EXPENSES 23,500. FUNDRAISING EVENT EXPENSES NOT INCLUDED IN FINANCIAL STATEMENTS -5,239. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 704806 0 0 0 0 0 0 704806 0 704806 1 0 1 1 1 0 FOO EVENT 19388 11579 7809 5239 2880 5172 1606 1041 19388 11579 7809 5239 2880 5172 1606 1041 15938 -8129 0 WILDERNESS INQUIRY 808 14TH AVENUE SE MINNEAPOLIS MN 55414 930708637 501(C)(3) 7500 ALGAE ABATEMENT 1 1 FOR ROBERT SHUMAN'S ARCTIC TRIP 1 9142 X X X X 0 0 0 0 0 0 0 1 0 HUGH H HALLER PRESIDENT / CEO 143412 0 13678 0 6240 0 0 0 21263 0 184593 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 9 55136 AVERAGE HIGH AND LOW X AUCTION ITEMS 14 5239 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): TWO INDIVIDUALS DONATED STOCK FROM NINE DIFFERENT COMPANIES. FOURTEEN INDIVIDUALS DONATED SILENT AUCTION ITEMS. 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. THE PRESIDENT SITS ON ALL 4 BOARDS. THE MEMBERS HAVE VOTING RIGHTS ONLY ON THEIR RESPECTIVE BOARDS. SENIOR EMERITUS DO NOT HAVE VOTING RIGHTS, NOR DOES THE COMMUNITY LIAISON, OPERATIONS DIRECTOR. FORM 990, PART VI, SECTION B, LINE 11 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. BOARD MEMBERS ARE ASKED TO EXCUSE THEMSELVES FROM DISCUSSIONS AND VOTES WHERE THEY HAVE A CONFLICT OF INTEREST. 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 -3293 320276 CAMPING AND EDUCATION FOUNDATION CAMP KOOCH-I-CHING LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200037070 (BOYS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 1147748 291659 CAMPING AND EDUCATION FOUNDATION CAMP OGICHI LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200262054 (GIRLS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 534611 218022 CAMPING AND EDUCATION FOUNDATION