Camp Nebagamon FY2023 filing

Tax-deductible

Lk Nebagamon, WI501(c)(3)Recreation & SportsEIN 86-3687857

Cn foundation is raising funds to purchase and then operate a summer camp for boys and families called camp nebagamon. Cn foundation is in negotiations to acquire the camp and the land on which IT is located near the village of lake nebagamon in northern wisconsin. Cn foundation's long- term mission is to provide financial and organizational stewardship to camp nebagamon once the camp is acquired.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$130K 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
3 of 4
filings with a surplus
Average surplus $909K a year · 37% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$130K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
16
named funders · $2.6M
Looks good: 16 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2.5M
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.0M
-17% vs prior year
Spent
$3.2M
To programs
83%
Net assets
$6.4M
By yearFY2021–FY2024
Revenue
$3.0M
FY2023▼ -17%
Revenue by fiscal year
FY2021$370K
FY2022$3.6M
FY2023$3.0M
FY2024$2.8M
Expenses
$3.2M
FY2023▲ +552%
Expenses by fiscal year
FY2021$5K
FY2022$484K
FY2023$3.2M
FY2024$2.6M
Net assets
$6.4M
FY2023▼ -1%
Net assets by fiscal year
FY2021$364K
FY2022$6.5M
FY2023$6.4M
FY2024$9.9M

From the FY2023 Form 990 · figures checked against the IRS filing · 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 Sep 2021.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $2.6M Management & general 16% · $514K Fundraising 1% · $18K

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

Who runs it and what they're paid

15 people listed on the 990; $130K paid to officers and key staff.

Part VII, Section A · reportable compensation
Camp Directo
$60,000Pt VII · Sec A
Camp Directo
$60,000Pt VII · Sec A
President &
$10,000Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Noah Stein’s $61K as Camp Directo is at the 13th percentile of top reported officer pay among 1842 $1–10M recreation & sports 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022
Noah Stein$61,154——
Steph Hanson$60,311$60,000$20,769
Adam Kaplan$60,311$60,000$20,769
Thomas Elson—$10,000$60,000

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.

See Camp Nebagamon 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Raising funds to buy and run a summer camp for boys and families.

Provided by the organization

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1 program service account for $2.6M of program spending, described in the organization's own filed words · FY2023.
01

Operation of traditional boys residential summer camp in northwestern wisconsin. We have approximately 230 campers and 130 staff members, and we offer four- or eight-week sessions. We create a refuge from the real world structured to foster and nurture a boys development.

$2.6Mprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 16 funders →
Grants paid · 1 grant · $730K · 2023–2023
Camp Nebagamon FoundationWI · FY2023$730,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$3.0M
Ln 12
Fees for servicesLn 2g$2.7M
Gifts and grantsLn 1h$292K
Investment incomeLn 3$17K
Money outPt IX
$3.2M
Ln 25
Programscol B$2.6M
Managementcol C$514K
Fundraisingcol D$18K
Owns and owesPt X
$6.4M
net assets · Ln 32
Cash and savingsLn 1–2$231K
Total assetsLn 16$9.0M
LiabilitiesLn 26$2.5M
PeoplePt VI, VII
15
listed · VII A
PaidVII A3
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$292K
Fees for servicesLn 2g$2.7M
Investment incomeLn 3$17K
Other incomeLn 4–11$14K
Total revenueLn 12$3.0M
Assets in detailPt X, end of year
CashLn 1$205K
SavingsLn 2$27K
Cash and savings togetherLn 1–2$231K
Land, buildings, equipmentLn 10c$3.6M
Total assetsLn 16$9.0M
LiabilitiesLn 26$2.5M
Net assetsLn 32$6.4M
OperationsPt I, VI
EmployeesI 50
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$1.5M$231K
Land, buildings, equipmentLn 10c$5.3M$3.6M
Total assetsLn 16$10.9M$9.0M
LiabilitiesLn 26$4.4M$2.5M
Net assetsLn 32$6.5M$6.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$730K$730K
Pay of current officers, directors and key staffLn 5$130K$130K
Other salaries and wagesLn 7$741K$638K$103K
Other employee benefitsLn 9$111K$90K$21K
Payroll taxesLn 10$67K$49K$18K
Legal feesLn 11b$34K$34K
Accounting feesLn 11c$67K$67K
Other fees for servicesLn 11g$36K$18K$18K
Advertising and promotionLn 12$15K$15K
Office expensesLn 13$48K$19K$29K
Information technologyLn 14$10K$10K
OccupancyLn 16$99K$99K
TravelLn 17$182K$166K$16K
InterestLn 20$134K$134K
Depreciation, depletion and amortizationLn 22$249K$249K
InsuranceLn 23$72K$72K
Other expenses (24a–d)Ln 24$424K$401K$23K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$3.2M$2.6M$514K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.8M$2.6M$269K$9.9M 990 PDF
FY2023 Viewing $3.0M$3.2M−$150K$6.4M 990 PDF
FY2022 $3.6M$484K$3.2M$6.5M 990 PDF
FY2021 $370K$5K$364K$364K 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 (4 parts)
Part VIII · Statement of revenue $3,003,316 across 6 lines filed
Lines not itemized here account for $9,795 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$291,506
VIII-1h Total contributions, gifts and grants$291,506
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,680,783$2,680,783
VIII-3 Investment incomeExcluded from tax $17,266$17,266
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,966$3,966
VIII-12 Total revenueRelated to mission $2,684,749 · Excluded from tax $27,061$3,003,316
Part IX · Statement of functional expenses $3,153,559 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $730,000$730,000
IX-5 Pay of current officers, directors and key staffManagement $130,208$130,208
IX-7 Other salaries and wagesPrograms $637,711 · Management $103,263$740,974
IX-9 Other employee benefitsPrograms $89,692 · Management $21,193$110,885
IX-10 Payroll taxesPrograms $48,780 · Management $18,301$67,081
IX-11b Legal feesManagement $34,172$34,172
IX-11c Accounting feesManagement $67,266$67,266
IX-11g Other fees for servicesPrograms $17,629 · Fundraising $18,157$35,786
IX-12 Advertising and promotionPrograms $15,342$15,342
IX-13 Office expensesPrograms $19,382 · Management $29,074$48,456
IX-14 Information technologyPrograms $9,546$9,546
IX-16 OccupancyPrograms $99,193$99,193
IX-17 TravelPrograms $166,021 · Management $16,240$182,261
IX-20 InterestPrograms $133,788$133,788
IX-22 Depreciation, depletion and amortizationPrograms $248,560$248,560
IX-23 InsuranceManagement $71,624$71,624
IX-24 Other expenses (24a–d)Programs $400,904 · Management $23,095$423,999
IX-24e All other expensesPrograms $4,418$4,418
IX-25 Total functional expensesPrograms $2,620,966 · Management $514,436 · Fundraising $18,157$3,153,559
Part X · Balance sheet $8,970,132 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $483,928$204,765
X-2 Savings and temporary cash investmentsStart of year $1,003,513$26,598
X-3 Pledges and grants receivableStart of year $4,068,778$3,148,431
X-4 Accounts receivable$69,211
X-8 Inventories for sale or use$16,324
X-9 Prepaid expenses and deferred chargesStart of year $3,906$62,925
X-10c Land, buildings and equipment, netStart of year $5,316,420$3,582,478
X-14 Intangible assets$1,859,400
X-16 Total assetsStart of year $10,912,928$8,970,132
X-17 Accounts payable and accrued expensesStart of year $109,737$278,749
X-19 Deferred revenueStart of year $549,650$437,292
X-26 Total liabilitiesStart of year $4,409,387$2,539,541
X-27 Net assets without donor restrictionsStart of year $6,503,541$6,430,591
X-32 Total net assets or fund balancesStart of year $6,503,541$6,430,591
X-33 Total liabilities and net assetsStart of year $10,912,928$8,970,132
Part XI · Reconciliation of net assets $6,430,591 net assets at year end
XI-1 Total revenue$3,003,316
XI-2 Total expenses$3,153,559
XI-3 Revenue less expenses−$150,243
XI-4 Net assets at start of year$6,503,541
XI-8 Prior period adjustments$77,293
XI-10 Net assets at end of year$6,430,591

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

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