2012-11-14T13:10:08-06:00 2011-12-31 381357951 PLANTE & MORAN PLLC 537 E PETE ROSE WAY SUITE 200 CINCINNATI OH 45202 990 2011-01-01 310650653 CAMPING AND EDUCATION FOUNDATION CAMP 5135616617 3515 MICHIGAN AVENUE CINCINNATI OH 45208 HUGH R HALLER 5135616617 2012-11-13 1 ANN E KELLY CPA P00047187 5135958800 2011 2016-02-24 21:20:13Z HUGH R HALLER 3515 MICHIGAN AVENUE CINCINNATI OH 45208 4086186 0 X WWW.CAMPINGEDU.ORG X LIMITED LIABILITY COMPANY 1925 OH SUMMER WILDERNESS ADVENTURE CAMPS FOR BOYS AND GIRLS THAT OFFER CANOE, KAYAK, BACKPACKING, MOUNTAINEERING EXPERIENCES IN ADDITON TO A RICH IN-CAMP PROGRAM OF NATIVE AMERICAN DANCING, ARTS AND CRAFTS; WOODSMANSHIP; ARCHERY; ETC. 6 5 97 20 0 0 3323491 1364153 1351970 1399843 60236 290449 48579 37011 4784276 3091456 124178 123844 0 0 1068995 1125124 0 0 0 1360363 1431505 2553536 2680473 2230740 410983 10280790 10322506 1305652 1234985 8975138 9087521 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 792617 1013072 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 SKILLS AND ABILITIES AND SENSE OF SERVICE TO OTHER PEOPLE 474384 321940 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 OTHER PEOPLE. 481141 70000 CAMPING AND EDUCATION FOUNDATION (PARENT/HOLDING COMPANY) 1748142 1 1 0 0 0 0 0 1 0 1 1 1 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 3 0 97 1 0 1 OC 0 0 0 1 1 1 1 1 0 X 6 5 1 0 0 0 0 0 0 1 1 1 0 1 1 1 0 0 0 1 1 0 OH MN X DONNA BROWN 5137727479 3515 MICHIGAN AVE CINCINNATI OH 45208 KATHY DIX 40.00 X X 84774 0 0 JEFFERSON PATTERSON 0.00 X 0 0 0 STEVE EHA 0.00 X X 0 0 0 JAMES JAY H STOEHR III 0.00 X 0 0 0 JANET VANDENBARK 0.00 X X 0 0 0 JAMES SHOOK JR 0.00 X 0 0 0 STEPHEN M HEINLE 40.00 X X 86388 0 0 TOM MARTELLA 0.00 X X 0 0 0 JOHN B WILDMAN 0.00 X X 0 0 0 STEPHEN H SHOOK 40.00 X X 80000 0 0 JOHN H GRATE 0.00 X 0 0 0 LON C HAINES 0.00 X X 0 0 0 HUGH HALLER 40.00 X X 150660 0 0 HANK BRIGHTWELL 0.00 X 0 0 0 JOAN PESEK-MARSHAK 0.00 X 0 0 0 JUDY SEAMAN 0.00 X 0 0 0 GARY MACHAK 0.00 X 0 0 0 DAVID MESKER 0.00 X 0 0 0 ROBERT PARK 0.00 X 0 0 0 JR VERKAMP 40.00 X X 80237 0 0 AMY STOEHR 0.00 X 0 0 0 JEFF COLEMAN 0.00 X 0 0 0 482059 0 0 1 0 1 0 0 1364153 1364153 TUITION FEES - PARENTS 900099 1227422 1227422 FEES FOR OTHER SERVICE 900099 172421 172421 1399843 94059 94059 31842 0 31842 31842 31842 1115243 75877 923353 71377 191890 4500 196390 196390 MILK MONEY PROGRAM 900099 4880 4880 OTHER INCOME 900099 289 289 5169 3091456 1405012 0 322291 123844 123844 446612 234112 212500 470526 261712 208814 207986 94545 113441 38313 32917 5396 28975 17021 11954 148484 88781 59703 79662 11061 68601 183145 179678 3467 PROGRAM EXPENSES 455631 455631 0 REAL ESTATE TAX, INSURA 164564 121570 42994 PROMOTION & FUNDRAISING 86392 0 86392 TELEPHONE & COMMUNICATI 84995 57337 27658 161344 69933 91411 2680473 1748142 932331 0 272605 392591 133719 297730 2364964 1982290 29282 27093 27390 27390 18493 7093 4845055 1637224 2741597 3207831 4692740 4380488 10280790 10322506 142288 179824 400000 350000 716938 703171 46426 1990 1305652 1234985 X 2983350 3387818 2712141 2426025 3279647 3273678 8975138 9087521 10280790 10322506 X 410983 -298600 X X 0 1 1 X 0 X 1100557 646226 848526 3323491 1364153 7282953 1161372 1307392 1227090 1351970 1399843 6447667 4030 4378 4066 3821 4880 21175 2265959 1957996 2079682 4679282 2768876 13751795 0 0 0 13751795 165001 183284 99768 147053 125896 721002 165001 183284 99768 147053 125896 721002 -44375 -2149 53887 2106 289 9758 2386585 2139131 2233337 4828441 2895061 14482555 0.94950 0.94710 0.04980 0.05470 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 113678 X X 0 4332154 180800 247526 277973 4482507 4404353 106118 29945 208262 4332154 4942934 57497 -333003 263075 4404353 4893208 49727 4942935 0 0 667680 667680 2888152 995022 1893130 1289223 642202 647021 3207831 INDIAN ARTIFACTS & COSTUMES 113678 F CORPORATE BONDS 1226519 F MONEY MARKET FUNDS/MUTUAL FUNDS 3040291 F 4380488 ACCRUED EXPENSES 2000 DEFERRED REVENUE -10 1990 3091456 2680473 410983 -298600 -298600 112383 2668130 -298600 -298600 2966730 124726 124726 3091456 2555747 0 2555747 124726 124726 2680473 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 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 8 - OTHER ADJUSTMENTS: UNREALIZED LOSS ON SECURITIES INVESTMENTS -298,600. PART XI, LINE 8 AND PART XII, LINE 2D: UNREALIZED GAIN/LOSS ON SECURITIES INVESTMENTS ($298,600) PART XII, LINE 4B: RECLASSIFICATION BETWEEN INCOME & EXPENSES $124,726 PART XIII, LINE 4B: RECLASSIFICATION BETWEEN INCOME & EXPENSES $124,726 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 468232 0 0 0 0 0 0 468232 0 468232 1 0 0 1 1 0 1 CAMP KOOCH-I-CHING 200037070 92530 SCHOLARSHIPS CAMP OGICHI-DAA-KWE 200262054 31314 SCHOLARSHIPS PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: GRANT REQUESTS ARE SUBMITTED IN WRITING BY THE REQUESTING ENTITY INCLUDING BUT NO LIMITED TO THE AMOUNT OF GRANT, TYPE OF GRANT AND USE OF GRANT. THE USE OF THE GRANT IS MONITORED THROUGHOUT THE YEAR BY THE PRESIDENT OF THE CAMPING AND EDUCATION FOUNDATION. FOLLOW UP REPORTS ARE SUBMITTED BY THE DIRECTORS OF THE GRANTING ENTITY ON A CALENDAR YEAR BASIS. A SUMMARY OF THE GRANT'S SUCCESS INCLUDING A FINANCIAL SYNOPSIS IS SUBMITTED BY THE FOUNDATIONS' PRESIDENT TO THE CAMPING AND EDUCATION FOUNDATION BOARD OF TRUSTEES AT THEIR FIRST QUARTER BOARD MEETING OF EACH CALENDAR YEAR. X X X X 0 0 0 0 0 0 0 1 0 HUGH HALLER 132500 0 13660 0 4500 0 0 0 1398 0 152058 0 0 0 PART I, LINE 3 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. TIMOTHY HEINLE LOAN TO CEF FOR PURCHASE OF THE CINCINNATI OFFICE X 400000 350000 0 1 1 350000 TIMOTHY E HEINLE BROTHER OF STEVE HEINLE, OPERATIONS DIRECTOR, CAMPING AND EDUCATION, LLC 3188 INDEPENDENT CONTRACTOR AGREEMENT TO CONSTRUCT A LOG CABIN FOR CAMP KOOCH-I-CHING 0 FORM 990, PART VI, SECTION A, LINE 2 STEVE HEINLE, DIRECTOR CAMP KOOCH-I-CHING AND TIM HEINLE, PRESIDENT EMERITUS ARE FATHER AND SON; JIM SHOOK, CEF BOARD MEMBER AND STEVE SHOOK, CHAIR CAMP OGICHI DAA KWE BOARD ARE BROTHERS. JAY STOEHR, CEF BOARD MEMBER AND AMY STOEHR, ODK CHAIR ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION B, LINE 11 DURING 2009 THE MANAGEMENT BOARD'S NEWLY FORMED FINANCE AND RISK MANAGEMENT COMMITTEE WAS FORMED. THIS COMMITTEE WILL BE REVIEWING THE FORM 990 BEFORE FILING. 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 15 EACH YEAR ALL 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 EMPLOYEES 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 19 ALL DOCUMENTS REGARDING OUR GOVERNANCE ARE AVAILABLE TO THE PUBLIC UPON REQUEST. CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC FORM 990, PART VII KATHY DIX - 8027 FONTANA ST., PRAIRIE VILLAGE, KS XXX-XX-XXXX. JEFFERSON PATTERSON - 4537 DUPONT AVE. S., MINNEAPOLIS, MN 55419. STEVE EHA - P.O. BOX 8506, CINCINNATI, OH 45208. JAMES (JAY) H. STOEHR, III - 2784 CALEDON LANE, CINCINNATI, OH 45244. JANET VANDENBARK - 170 TRIMBLE CREST DR, ATLANTA, GA 30342. JAMES SHOOK, JR. - 6715 N MERIDIAN ST., INDIANAPOLIS, IN 46260. STEPHEN M. HEINLE - 1236 SWEETWATER DRIVE, WYOMING, OH 45215. TOM MARTELLA - 6015 33RD ST. NW, WASHINGTON, DC 20015. JOHN B. WILDMAN - 8655 KUGLER MILL RD., CINCINNATI, OH 45243. STEPHEN H. SHOOK - 1 HITCHING POST RD., WEST LAFEYETTE, IN 47906. JOHN H. GRATE - 978 HATCH ST., CINCINNATI, OH 45202. LON C. HAINES - 146 BORTON LANDING RD, MOOORESTOWN, NJ 08057. HUGH HALLER - 4303 NEVADA AVE, NASHVILLE, TN 37209. HANK BRIGHTWELL - 103 MIAMI AVENUE, TERRACE PARK, OH 45174. JOAN PESEK-MARSHAK - 805 BOSTON POST ROAD, WESTON, MA 02493. JUDY SEAMAN - 2220 LINWOOD COURT, WOOSTER, OH 44691. GARY MACHAK - 3509 MARQUETTE ST., DALLAS, TX 75225. DAVID MESKER - 5 FAIR OAKS, ST. LOUIS, MO 63124. ROBERT PARK - 3180 NEWBURY PLACE, TROY, MI 48084. AMY STOEHR - 2784 CALEDON LANE, CINCINNATI, OH 45244. JEFF COLEMAN - 1791 OAKDELL DRIVE, MENLO PARK, CA 94024. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: UNREALIZED LOSS ON SECURITIES INVESTMENTS -298,600. TOTAL TO FORM 990, PART XI, LINE 5: -298,600. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. FORM 990, PART VI, LINE 1A: 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, 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.