2014-11-17T12:57:38-06:00 2013-12-31 311344165 JOSEPH DECOSIMO & COMPANY LLC 201 EAST 5TH ST SUITE 2100 CINCINNATI OH 45202 990 2013-01-01 310650653 CAMPING AND EDUCATION FOUNDATION INC CAMP 5135616617 3515 MICHIGAN AVENUE CINCINNATI OH 45208 JAMES H STOEHR III TRUSTEE 5135616617 2014-11-17 1 MICHAEL W GENTRY CPA P00099961 5135791717 2013 2015-11-30 17:44:51Z HUGH R HALLER 3515 MICHIGAN AVENUE CINCINNATI OH 45208 3379046 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. 6 5 112 73 0 0 1652618 986015 1246416 1463062 295416 403262 57807 13004 3252257 2865343 0 22158 0 0 1155752 1172029 0 0 207885 1336095 1527551 2491847 2721738 760410 143605 11357585 11612346 1247508 933010 10110077 10679336 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 1243049 1042639 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 2013, 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. 643948 420575 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 2013, ADDITIONAL NEW BUILDINGS - ARTS AND INDIAN CRAFTS, A NEW CAMPER CABIN, SWIM/SAIL, BEACH BATH HOUSE, AND SAUNA - WERE ENJOYED BY 141 CAMPERS. 24 GIRLS RECEIVED TUITION ASSISTANCE TO BE ABLE TO ATTEND CAMP. 49085 22158 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 300 GAMBLE MONTESSORI (CINCINNATI PUBLIC SCHOOL) AND STEPPING STONES STUDENTS AND TEACHERS. THEY LEARNED WATER SAFETY, CANOED ON THE OHIO AND LICKING RIVERS, 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. 1936082 1 1 0 0 0 0 0 1 0 1 1 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 4 0 1 112 1 0 0 0 0 0 1 1 0 0 0 1 0 X 6 5 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 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 152510 0 25006 DONNA R BROWN CFO 40.00 X 82292 0 3543 234802 0 28549 1 0 1 0 0 4000 982015 244519 986015 TUITION FEES 900099 1348522 1348522 FEES FOR OTHER SERVICE 900099 114540 114540 1463062 105431 105431 19380 0 19380 19380 19380 795988 3413 501570 0 294418 3413 297831 297831 5605 4000 12133 -6528 -6528 OTHER INCOME 900099 152 152 152 2865343 1463214 0 416114 22158 22158 263351 137099 72997 53255 723054 515790 107264 100000 110674 75602 35072 74950 32949 34351 7650 5941 5941 14670 13467 1203 41167 41167 41856 38578 3278 111487 95568 15919 26455 11943 9501 5011 34882 21877 13005 114250 109547 4703 130589 82778 21761 26050 64646 5388 59258 240399 240399 51107 5886 45221 PROGRAM EXPENSES 527993 525130 2863 REPAIRS & MAINTENANCE 61949 52627 9322 SUPPLIES 41266 39329 1937 BOARD & ALUMNI RELATION 8405 661 7744 10489 4874 5615 2721738 1936082 577771 207885 173421 247804 439384 327655 1647432 984626 117268 54735 22891 22891 38264 11306 6315897 1976061 3778079 4339836 5027168 5506315 113678 117178 11357585 11612346 209169 258462 350000 688339 674548 1247508 933010 X 4250397 4700789 2140348 1918960 3719332 4059587 10110077 10679336 11357585 11612346 X 143605 204654 221000 X X 0 1 X 1 0 X 848526 3323491 1364153 1652618 986015 8174803 4066 3821 4880 12767 852592 3327312 1369033 1652618 986015 8187570 538216 7649354 99768 147053 125896 97896 124811 595424 53887 2106 289 51373 5758 113413 8896407 6688381 0.85980 0.91180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 117178 X X 0 5027167 150615 561322 573490 38195 5127419 4482507 229330 589015 234657 39028 5027167 4332154 180800 247526 277973 4482507 4404353 106118 29945 208262 4332154 4942934 57497 -333003 263075 4404353 0.20790 0.79210 0 0 667680 667680 3555684 1221454 2334230 1212381 378702 833679 880152 375905 504247 4339836 CORPORATE BONDS 77038 F MONEY MARKET FUNDS/MUTUAL FUNDS 404712 F US GOVERNMENT SECURITIES 5024565 F 5506315 3256914 204654 228084 432738 2824176 41167 41167 2865343 2687655 7084 7084 2680571 41167 41167 2721738 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 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES SHOWN ON STATEMENT OF REVENUE 12,133. FUNDRAISING EVENT DONATIONS NOT INCLUDED IN STATEMENT OF REVENUE -4,000. FOOD AND SNACK DONATIONS NOT INCLUDED IN STATEMENT OF REVENUE -1,049. BAD DEBT PROVISION 221,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NOT SHOWN ON FUNCTIONAL EXPENSES 12,133. FUNDRAISING EVENT EXPENSES NOT INCLUDED IN FINANCIAL STATEMENTS -4,000. FOOD AND SNACK DONATIONS NOT INCLUDED IN FINANCIAL STATEMENTS -1,049. SCHEDULE D, PART V EXPENDITURES HAVE BEEN INCREASED BY APPROXIMATELY $350,000 TO REDUCE BEGINNING OF THE YEAR ENDOWMENT BALANCE TO THE PROPER AMOUNT. THE BEGINNING OF THE YEAR BALANCE WAS TOO HIGH DUE TO INVESTMENTS THAT WERE ERRONEOUSLY CHARACTERIZED AS ENDOWMENTS IN THE PRIOR YEAR. CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 594745 0 0 0 0 0 0 594745 0 594745 1 0 0 1 1 0 1 FUNDING FOR TRI PROVINCE ARCTIC CANOE EXPEDITION. 6 22158 PART I, LINE 2: THE PERSONS RECEIVING GRANT FUNDS WERE REQUIRED TO SUBMIT A DETAILED BUDGET FOR THE AMOUNT OF GRANTS NEEDED. THEY WERE ALSO REQUIRED TO SUBMIT DETAILS OF EXPENSES AND WERE REQUIRED TO REFUND GRANT MONEY WHERE EXPENSES CAME IN UNDER BUDGET. X X X X 0 0 0 0 0 0 0 1 0 HUGH H HALLER PRESIDENT/CEO 134760 0 13250 0 4500 0 0 0 25006 0 177516 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 2 12000 FAIR MARKET VALUE X 28 227469 AVERAGE HIGH AND LOW X RAFFLE ITEMS 15 4000 FAIR MARKET VALUE X FOOD AND SNAC 2 1050 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. 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 XI, LINE 9: BAD DEBT PROVISION 221,000. 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 17452 746274 CAMPING AND EDUCATION FOUNDATION CAMP KOOCH-I-CHING LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200037070 (BOYS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 1047952 491782 CAMPING AND EDUCATION FOUNDATION CAMP OGICHI LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200262054 (GIRLS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 420575 112474 CAMPING AND EDUCATION FOUNDATION