2013-11-15T16:33:16-06:00 2012-12-31 311344165 JOSEPH DECOSIMO & COMPANY LLC 201 EAST 5TH ST SUITE 2100 CINCINNATI OH 45202 990 2012-01-01 310650653 CAMPING AND EDUCATION FOUNDATION INC CAMP 5135616617 3515 MICHIGAN AVENUE CINCINNATI OH 45208 JAMES H STOEHR III 5135616617 2013-11-15 1 MICHAEL W GENTRY CPA P00099961 5135791717 2012 2016-03-07 17:11:31Z HUGH R HALLER 3515 MICHIGAN AVENUE CINCINNATI OH 45208 3682032 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. 5 4 104 43 0 0 1364153 1652618 1399843 1246416 290449 295416 37011 57807 3091456 3252257 123844 0 0 0 1125124 1155752 0 0 0 1431505 1336095 2680473 2491847 410983 760410 10322506 11357585 1234985 1247508 9087521 10110077 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 1224382 947092 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 2012, WE HAD 205 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. 40 BOYS RECEIVED TUITION ASSISTANCE TO BE ABLE TO ATTEND CAMP. 563716 303169 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 2012, NEW BUILDINGS - ACTIVITIES CENTER, THREE NEW CAMPER CABINS, WASHHOUSE, AND LAUNDRY - WERE ENJOYED BY 108 CAMPERS. 23 GIRLS RECEIVED TUITION ASSITANCE TO BE ABLE TO ATTEND CAMP. 15035 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 250 GAMBLE MONTESSORI (CINCINNATI PUBLIC SCHOOL) 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 PARTICIPATED IN A NATIVE AMERICAN FRIENDSHIP DANCE. 1803133 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 0 1 0 0 0 1 0 0 0 0 1 0 0 0 1 0 1 0 0 0 1 6 0 1 104 1 0 0 0 0 0 1 1 0 0 0 0 X 5 4 1 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 2.00 X 0 0 0 JAMES H STOEHR III 2.00 X 0 0 0 JANET M VANDENBARK 2.00 X X 0 0 0 THOMAS J MARTELLA 2.00 X X 0 0 0 HUGH H HALLER 40.00 X X 150250 0 16339 DONNA R BROWN 40.00 X 80000 0 3343 230250 0 19682 1 0 1 0 0 2270 1650348 225186 1652618 TUTION FEES 900099 1150796 1150796 FEES FOR OTHER SERVICE 900099 95620 95620 1246416 76716 76716 21180 0 21180 21180 21180 609958 23771 397405 17624 212553 6147 218700 218700 9510 2270 14746 -5236 -5236 REAL ESTATE TAX REBATE 900099 38018 38018 OTHER INCOME 900099 3845 3845 41863 3252257 1288279 0 311360 249932 130810 119122 720301 510165 210136 115228 90974 24254 70291 31666 38625 6966 6966 472 472 29656 26584 3072 61538 61538 30135 12403 17732 41328 23045 18283 120456 96325 24131 117184 76697 40487 99597 43080 56517 202725 201725 1000 41185 4872 36313 PROGRAM EXPENSES 461419 461189 230 REPAIRS & MAINTENANCE 57123 50762 6361 SUPPLIES 43490 40688 2802 BOARD & ALUMNI RELATION 8020 828 7192 14801 1320 13481 2491847 1803133 688714 0 392591 173421 297730 439384 1982290 1647432 27093 117268 27390 22891 7093 38264 5544860 1766781 3207831 3778079 4266810 5027168 113678 113678 10322506 11357585 179824 209169 350000 350000 703171 688339 1990 0 1234985 1247508 X 3387818 4250397 2426025 2140348 3273678 3719332 9087521 10110077 10322506 11357585 760410 262146 0 X X 0 1 X 1 0 X 646226 848526 3323491 1364153 1652618 7835014 4378 4066 3821 4880 17145 650604 852592 3327312 1369033 1652618 7852159 7852159 183284 99768 147053 125896 97896 653897 -2149 53887 2106 289 51373 105506 8611562 6532711 0.91180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 113678 X X 0 4482507 229330 589015 234657 39028 5027167 4332154 180800 247526 277973 4482507 4404353 106118 29945 208262 4332154 4942934 57497 -333003 263075 4404353 4893208 49727 4942935 0.20130 0.72880 0.06990 0 0 667680 667680 3216993 1092896 2124097 860456 306695 553761 799731 367190 432541 3778079 CORPORATE BONDS 73245 F MONEY MARKET FUNDS/MUTUAL FUNDS 384360 F US GOVERNMENT SECURITIES 4569563 F 5027168 3527679 262146 13276 275422 3252257 0 3252257 2505123 13276 13276 2491847 0 2491847 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE USE OF THE ENDOWMENT FUNDS VARY. ANNUALLY THE FOUNDATION DRAW 5% OF THE PREVIOUS 8 QUARTER'S BALANCE. THESE FUNDS ARE USED FOR SCHOLARSHIP, GENERAL OPERATIONG EXPENSES, SPECIFIC PROGRAM EXPENSES, STAFF SALARIES, AND BUILDING AND MAINTENANCE AT CAMP KOOC-I-CHING AND CAMP OGICHI DAA KWE. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES SHOWN ON STATEMENT OF REVENUE 14,746. FUNDRAISING EVENT DONATIONS NOT INCLUDED IN STATEMENT OF REVENUE -1,470. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES NOT SHOWN ON FUNCTIONAL EXPENSES 14,746. FUNDRAISING EVENT EXPENSES NOT INCLUDED IN FINANCIAL STATEMENTS -1,470. CENTRAL AMERICA AND THE CARRIBEAN INVESTMENTS 518001 0 0 0 0 0 0 518001 0 518001 1 0 0 1 1 0 X X X X 0 0 0 0 0 0 0 1 0 HUGH H HALLER 137000 0 13250 0 0 0 0 0 16339 0 166589 0 0 0 PART I, LINE 1A THE BORAD 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 TIMOTHY HEINLE LOAN TO CEF FOR PURCHASE OF THE CINCINNATI OFFICE X 400000 350000 0 1 1 350000 X 1 223716 AVERAGE HIGH AND LOW X MISC GALA PRIZES 10 1470 FAIR MARKET VALUE 0 1 0 NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 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 250 GAMBLE MONTESSORI (CINCINNATI PUBLIC SCHOOL) 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 PARTICIPATED IN A NATIVE AMERICAN FRIENDSHIP DANCE. 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 A, LINE 2 STEVE HEINLE, OPERATIONS DIRECTOR AND TIM HEINLE, CAMPING AND EDUCATION, LLC SENIOR EMERITUS BOARD MEMBER ARE FATHER AND SON; JIM SHOOK, CEF SENIOR EMERITUS BOARD MEMBER AND STEVE SHOOK, DEVELOPMENT OFFICER ARE BROTHERS; JAY STOEHR, CEF BOARD MEMBER AND AMY STOEHR, CAMPING AND EDUCATION, LLC BOARD MEMBER ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE AND RISK MANAGEMENT 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. AUDIT COMMITTEE CHANGES THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. FORM 990, SCHEDULE B THE CONTRIBUTIONS ON SCHEDULE B ARE REPORTED ON A CASH BASIS RATHER THAN ON AN ACCRUAL BASIS DUE TO THE CONSTRAINTS CREATED BY THE ACCOUNTING METHOD USED TO REPORT CONTRIBUTION REVENUE AND PLEDGES RECEIVABLE ON THE FINANCIAL STATEMENTS. UNCONDITIONAL PROMISES TO GIVE THAT ARE EXPECTED TO BE COLLECTED WITHIN ONE YEAR ARE RECORDED AT NET REALIZABLE VALUE AND UNCONDITIONAL PROMISES TO GIVE THAT ARE EXPECTED TO BE COLLECTED IN FUTURE YEARS ARE RECORDED AT THE PRESENT VALUE OF THEIR ESTIMATED FUTURE CASH FLOWS. AMORTIZATION OF DISCOUNTS ON THESE AMOUNTS IS INCLUDED IN CONTRIBUTION REVENUE. AN ALLOWANCE FOR UNCOLLECTIBLE CONTRIBUTIONS IS ALSO REQUIRED. DUE TO THESE ADJUSTMENTS TO THE ACCRUED CONTRIBUTIONS, THERE ARE INHERENT LIMITATIONS TO PRESENTING THE PROPER AND ACCURATE CONTRIBUTIONS ON AN ACCRUAL BASIS BY DONOR. DUE TO THIS HARDSHIP, THE CONTRIBUTIONS HAVE BEEN REPORTED ON A CASH BASIS, WHICH IS CONSISTENT WITH SCHEDULE B REPORTING IN PRIOR YEARS. THE DIFFERENCES BETWEEN CONTRIBUTIONS REPORTED ON FORM 990 AND SCHEDULE B FROM YEAR TO YEAR ARE MERELY TIMING DIFFERENCES CAUSED BY THESE ACCOUNTING LIMITATIONS. CAMPING & EDUCATION LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 262456868 SAME AS CAMPING & EDUCATION FOUNDATION OH 1357828 480101 CAMPING AND EDUCATION FOUNDATION CAMP KOOCH-I-CHING LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200037070 (BOYS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 1185525 387392 CAMPING AND EDUCATION FOUNDATION CAMP OGICHI LLC 3515 MICHIGAN AVENUE CINCINNATI OH 45208 200262054 (GIRLS CAMP) SAME AS CAMPING & EDUCATION FOUNDATION OH 530513 89386 CAMPING AND EDUCATION FOUNDATION