Wisecamps FY2023 filing

Tax-deductible

Newcastle, WA501(c)(3)EducationEIN 82-3881307Revenue $235K in FY2023

On file with the IRSwisecamps.org12536 Se 70th St, 98056-1321 · Newcastle, WATax-exempt since May 2018Publicly supported — 509(a)(2)

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Provide engaging & educational programs in a camp environment for kids entering grades 1 thru 11.

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
$77K 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

FY2023 · 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
2 of 4
filings with a surplus
Average deficit $6K a year · 3% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$77K
to officers and key staff · 36% of spending
Concern: pay to officers and key staff is 36% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $4K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$235K
+67% vs prior year
Spent
$214K
To programs
59%
Net assets
$29K
By yearFY2021–FY2024
Revenue
$235K
FY2023▲ +67%
Tap a bar for its year
Revenue by fiscal year
FY2021$74K
FY2022$141K
FY2023$235K
FY2024$294K
Expenses
$214K
FY2023▲ +54%
Tap a bar for its year
Expenses by fiscal year
FY2021$117K
FY2022$139K
FY2023$214K
FY2024$299K
Net assets
$29K
FY2023▲ +282%
Tap a bar for its year
Net assets by fiscal year
FY2021−$75K
FY2022$7K
FY2023$29K
FY2024$24K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 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 May 2018.

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

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $127K Management & general 41% · $87K

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

5 people listed on the 990; $77K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$38,500Pt VII · Sec A
Executive Dir.
$38,500Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Melissa Baker’s $66K as Executive Dir. is at the 58th percentile of top reported officer pay among 1613 $100K–1M education 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Melissa Baker$66,000$38,500$24,000$21,000
Jacob Nonis$57,000$38,500$24,000$21,000

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.

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers fun, educational camp programs for kids entering grades 1-11.

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Provided by the organization

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1 program · $127K · in their own filed words · FY2023
01

Educational Camp Programs

Wise Camps offered 2 weeks of STEAM camps during July of 2023. We also started offering STEAM nights during weekdays (about one a month). Our mission is to inspire kids to love math and science. Families reported to us that their children raved about our camps and are eager for more in the summer of 2024.

$127Kprogram 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 · FY2022
Total grants receivedfrom 1 funder$4K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$235K
Ln 12
Fees for servicesLn 2g$226K
Gifts and grantsLn 1h$9K
Money outPt IX
$214K
Ln 25
Programscol B$127K
Managementcol C$87K
Owns and owesPt X
$29K
net assets · Ln 32
Cash and savingsLn 1–2$30K
Total assetsLn 16$30K
LiabilitiesLn 26$2K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$9K
Fees for servicesLn 2g$226K
Total revenueLn 12$235K
Assets in detailPt X, end of year
CashLn 1$30K
Cash and savings togetherLn 1–2$30K
Total assetsLn 16$30K
LiabilitiesLn 26$2K
Net assetsLn 32$29K
OperationsPt I, VI
EmployeesI 522
VolunteersI 618
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$8K$30K
Total assetsLn 16$8K$30K
LiabilitiesLn 26$396$2K
Net assetsLn 32$7K$29K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$77K$77K
Other salaries and wagesLn 7$44K$44K
Payroll taxesLn 10$10K$4K$6K
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$5K$5K
Advertising and promotionLn 12$1K$1K
Information technologyLn 14$2K$2K
OccupancyLn 16$17K$17K
TravelLn 17$50$50
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$47K$47K
All other expensesLn 24e$5K$5K$250
Total functional expensesLn 25$214K$127K$87K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $294K$299K−$5K$24K 990 PDF
FY2023 Viewing $235K$214K$21K$29K 990 PDF
FY2022 $141K$139K$2K$7K 990 PDF
FY2021 $74K$117K−$43K−$75K 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 FY2023 990 (6 parts)
Part I · Summary $234,822 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,100$8,760
I-9 Program service revenuePrior year $136,518$226,062
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $140,618$234,822
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $88,737$130,398
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $50,340$83,335
I-18 Total expensesPrior year $139,077$213,733
I-19 Revenue less expensesPrior year $1,541$21,089
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $234,822 across 4 lines filed
VIII-1f All other contributions, gifts and grants$8,760
VIII-1h Total contributions, gifts and grants$8,760
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $226,062$226,062
VIII-12 Total revenueRelated to mission $226,062 · Unrelated business $0 · Excluded from tax $0$234,822
Part IX · Statement of functional expenses $213,733 across 12 lines filed
IX-5 Pay of current officers, directors and key staffManagement $77,000$77,000
IX-7 Other salaries and wagesPrograms $43,520$43,520
IX-10 Payroll taxesPrograms $4,190 · Management $5,688$9,878
IX-11c Accounting feesManagement $2,925$2,925
IX-11g Other fees for servicesPrograms $5,373$5,373
IX-12 Advertising and promotionManagement $1,322$1,322
IX-14 Information technologyPrograms $2,233$2,233
IX-16 OccupancyPrograms $16,792$16,792
IX-17 TravelPrograms $50$50
IX-23 InsurancePrograms $2,087$2,087
IX-24 Other expenses (24a–d)Programs $47,063$47,063
IX-24e All other expensesPrograms $5,240 · Management $250$5,490
IX-25 Total functional expensesPrograms $126,548 · Management $87,185 · Fundraising $0$213,733
Part X · Balance sheet $30,070 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $7,868$30,070
X-16 Total assetsStart of year $7,868$30,070
X-17 Accounts payable and accrued expensesStart of year $396$1,509
X-26 Total liabilitiesStart of year $396$1,509
X-27 Net assets without donor restrictionsStart of year $7,472$28,561
X-32 Total net assets or fund balancesStart of year $7,472$28,561
X-33 Total liabilities and net assetsStart of year $7,868$30,070
Part XI · Reconciliation of net assets $28,561 net assets at year end
XI-1 Total revenue$234,822
XI-2 Total expenses$213,733
XI-3 Revenue less expenses$21,089
XI-4 Net assets at start of year$7,472
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$28,561

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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