Camp Fire Sandusky County FY2021 filing

Tax-deductible

Fremont, OH501(c)(3)Youth DevelopmentEIN 34-6401702Revenue $298K in FY2021

On file with the IRScampfirefremont.org2100 Baker Rd, 43420-8803 · Fremont, OHTax-exempt since Mar 1958Publicly supported charity — 170(b)(1)(A)(vi)

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To provide young girl and boys of the community with the opportunity to interact with others in their age group. To provide organized activities for these young individual to work and play together for the benefit of the community and themselves.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$50K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $40K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$50K
to officers and key staff · 18% of spending
Fine: pay to officers and key staff is 18% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.2 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
4
named funders · $20K
Looks good: 4 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$298K
+40% vs prior year
Spent
$276K
To programs
72%
Net assets
$93K
By yearFY2020–FY2024
Revenue
$298K
FY2021▲ +40%
Tap a bar for its year
Revenue by fiscal year
FY2020$212K
FY2021$298K
FY2022$1.0M
FY2023$426K
FY2024$730K
Expenses
$276K
FY2021▲ +39%
Tap a bar for its year
Expenses by fiscal year
FY2020$198K
FY2021$276K
FY2022$456K
FY2023$686K
FY2024$894K
Net assets
$93K
FY2021▲ +33%
Tap a bar for its year
Net assets by fiscal year
FY2020$70K
FY2021$93K
FY2022$685K
FY2023$422K
FY2024$258K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1958.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $198K Management & general 28% · $77K Fundraising 1% · $1K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

18 people listed on the 990; $50K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$50,225Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Tory Thompson’s $63K as Executive Director is at the 53rd percentile of top reported officer pay among 1992 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Tory Thompson$62,840$60,180$54,028$50,225$49,231

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Camp Fire Sandusky County executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Organizes activities for youth to interact, play, and benefit their community.

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Provided by the organization

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1 program · $198K · in their own filed words · FY2021
01

Camp Fire Sandusky County provides year-round youth development programming for youth in Pre-K- 12th grade. Camp Fire is an all-inclusive program and is open to all youth. Programs offered include Before- and After- School Care, Summer Camps, Self Resiliency programs, Respite parent programming, Parenti and youth education and…

$198Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 4 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$298K
Ln 12
Gifts and grantsLn 1h$177K
Fees for servicesLn 2g$93K
Other incomeLn 4–11$27K
Money outPt IX
$276K
Ln 25
Programscol B$198K
Managementcol C$77K
Fundraisingcol D$1K
Owns and owesPt X
$93K
net assets · Ln 32
Cash and savingsLn 1–2$27K
Total assetsLn 16$95K
LiabilitiesLn 26$2K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$177K
Fees for servicesLn 2g$93K
Investment incomeLn 3$933
Other incomeLn 4–11$27K
Gains on assetsLn 7$648
Total revenueLn 12$298K
Assets in detailPt X, end of year
CashLn 1$27K
Cash and savings togetherLn 1–2$27K
InvestmentsLn 11–13$4K
Land, buildings, equipmentLn 10c$64K
Total assetsLn 16$95K
LiabilitiesLn 26$2K
Net assetsLn 32$93K
OperationsPt I, VI
EmployeesI 518
VolunteersI 6152
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$2K$27K
InvestmentsLn 11–13$6K$4K
Land, buildings, equipmentLn 10c$69K$64K
Total assetsLn 16$78K$95K
LiabilitiesLn 26$8K$2K
Net assetsLn 32$70K$93K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$4K$4K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$50K$36K$14K$414
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$94K$53K$40K$767
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$13K$8K$5K$107
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$298$214$84
Office expensesLn 13$8K$5K$3K$64
Information technologyLn 14$2K$1K$868$15
RoyaltiesLn 15$0
OccupancyLn 16$6K$6K$777
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$0
Payments to affiliatesLn 21$6K$4K$2K$34
Depreciation, depletion and amortizationLn 22$4K$4K$543
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$81K$77K$4K$56
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$276K$198K$77K$1K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $730K$894K−$164K$258K 990 PDF
FY2023 $426K$686K−$261K$422K 990 PDF
FY2022 $1.0M$456K$587K$685K 990 PDF
FY2021 Viewing $298K$276K$22K$93K 990 PDF
FY2020 $212K$198K$14K$70K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $298,225 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $146,505$177,453
I-9 Program service revenuePrior year $44,810$93,040
I-10 Investment incomePrior year $335$933
I-11 Other revenuePrior year $20,835$26,799
I-12 Total revenuePrior year $212,485$298,225
I-13 Grants and similar amounts paid$3,673
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $121,550$156,864
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $76,623$115,695
I-18 Total expensesPrior year $198,173$276,232
I-19 Revenue less expensesPrior year $14,312$21,993
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $298,225 across 10 lines filed
Lines not itemized here account for $3,926 of total revenue; see the IRS return.
VIII-1b Membership dues$1,718
VIII-1f All other contributions, gifts and grants$175,735
VIII-1h Total contributions, gifts and grants$177,453
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $93,040$93,040
VIII-3 Investment incomeExcluded from tax $285$285
VIII-6 Net rental income or loss$9,042
VIII-7 Net gain or loss on sales of assets$648
VIII-8 Net income from fundraising events$13,761
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $70$70
VIII-12 Total revenueRelated to mission $93,110 · Excluded from tax $285$298,225
Part IX · Statement of functional expenses $276,232 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $3,673$3,673
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $35,890 · Management $13,921 · Fundraising $414$50,225
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $53,298 · Management $39,535 · Fundraising $767$93,600
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $8,086 · Management $4,846 · Fundraising $107$13,039
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,722$1,722
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $214 · Management $84$298
IX-13 Office expensesPrograms $4,847 · Management $2,905 · Fundraising $64$7,816
IX-14 Information technologyPrograms $1,144 · Management $868 · Fundraising $15$2,027
IX-15 Royalties$0
IX-16 OccupancyPrograms $5,609 · Management $777$6,386
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $3,498$3,498
IX-20 Interest$0
IX-21 Payments to affiliatesPrograms $4,479 · Management $1,761 · Fundraising $34$6,274
IX-22 Depreciation, depletion and amortizationPrograms $3,924 · Management $543$4,467
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $77,092 · Management $3,668 · Fundraising $56$80,816
IX-24e All other expensesManagement $2,391$2,391
IX-25 Total functional expensesPrograms $198,256 · Management $76,519 · Fundraising $1,457$276,232
Part X · Balance sheet $95,115 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $2,341$26,729
X-10c Land, buildings and equipment, netStart of year $68,695$64,226
X-11 Publicly traded securitiesStart of year $6,500$4,160
X-16 Total assetsStart of year $77,536$95,115
X-17 Accounts payable and accrued expensesStart of year $3,549$351
X-25 Other liabilitiesStart of year $1,075$1,725
X-26 Total liabilitiesStart of year $7,624$2,076
X-27 Net assets without donor restrictionsStart of year $69,912$93,039
X-32 Total net assets or fund balancesStart of year $69,912$93,039
X-33 Total liabilities and net assetsStart of year $77,536$95,115
Part XI · Reconciliation of net assets $93,039 net assets at year end
XI-1 Total revenue$298,225
XI-2 Total expenses$276,232
XI-3 Revenue less expenses$21,993
XI-4 Net assets at start of year$69,912
XI-5 Net unrealized gains (losses) on investments$1,133
XI-9 Other changes in net assets$1
XI-10 Net assets at end of year$93,039

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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