Camp Fire Snohomish County FY2020 filing

Tax-deductible

Everett, WA501(c)(3)Youth DevelopmentEIN 91-0608531Revenue $815K in FY2020

On file with the IRScampfiresnoco.org4312 Rucker Ave, 98203-2233 · Everett, WATax-exempt since Mar 2017Publicly supported charity — 170(b)(1)(A)(vi)

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Camp Fire provides young people the opportunity to find their spark, lift their voice, and discover who they are.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$103K 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

FY2020 · 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
0 of 5
filings with a surplus
Average deficit $261K a year · 18% of revenue · last 5 filings
Concern: a surplus in 0 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
$103K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $129K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$51K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
24
of 24 voting members
Looks good: 24 of 24 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$815K
Spent
$1.2M
To programs
72%
Net assets
$3.9M
By yearFY2020–FY2024
Revenue
$815K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$815K
FY2021$934K
FY2022$1.4M
FY2023$2.1M
FY2024$1.9M
Expenses
$1.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.6M
FY2023$2.1M
FY2024$2.2M
Net assets
$3.9M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$3.9M
FY2021$3.6M
FY2022$3.5M
FY2023$3.5M
FY2024$3.2M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 2017.

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% · $840K Management & general 13% · $150K Fundraising 15% · $178K

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

25 people listed on the 990; $103K paid to officers and key staff.

Part VII, Section A · reportable compensation
$103,309Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

James Stephanson’s $103K as CEO is at the 29th percentile of top reported officer pay among 1553 $1–10M 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.

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

Programs and updates

Helps young people discover themselves, find their voice, and ignite their passions.

Questions for Camp Fire Snohomish County

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Provided by the organization

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3 programs · $840K · in their own filed words · FY2020
01

Camping Programs

Resident, day, family and group camping opportunities are provided. Environmental education resident and day programs are provided for school districts. Over 64 other non-profit providers utilize our facilities on a rental basis annually.

$630Kprogram expense
02

Group Programs

Small groups of youth meet on a regularly scheduled basis with adult leader supervision doing activities, projects, community service, building relationships, learning leadership and just having fun.

$172Kprogram expense
03

Self-Reliance Courses

Camp fire teaches 8 week-long fun, interactive and age appropriate life skills courses at schools, clubs and community centers. They include: count on me kids, different & the same, a gift of giving, I can do it, I'm peer proof, stress busters, babysitting basics and wise kids.

$38Kprogram 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 6 funders →

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$815K
Ln 12
Gifts and grantsLn 1h$637K
Fees for servicesLn 2g$111K
Other incomeLn 4–11$62K
Money outPt IX
$1.2M
Ln 25
Programscol B$840K
Managementcol C$150K
Fundraisingcol D$178K
Owns and owesPt X
$3.9M
net assets · Ln 32
Cash and savingsLn 1–2$285K
Total assetsLn 16$3.9M
LiabilitiesLn 26$51K
PeoplePt VI, VII
25
listed · VII A
PaidVII A1
Voting boardVI 1a24
IndependentVI 1b24
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$637K
Government grantsLn 1e$169K
Fundraising eventsLn 1c$106K
Fees for servicesLn 2g$111K
Investment incomeLn 3$3K
Other incomeLn 4–11$62K
Total revenueLn 12$815K
Assets in detailPt X, end of year
CashLn 1$229K
SavingsLn 2$56K
Cash and savings togetherLn 1–2$285K
InvestmentsLn 11–13$636K
Land, buildings, equipmentLn 10c$2.9M
Total assetsLn 16$3.9M
LiabilitiesLn 26$51K
Net assetsLn 32$3.9M
OperationsPt I, VI
EmployeesI 596
VolunteersI 6250
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$349K$285K
InvestmentsLn 11–13$583K$636K
Land, buildings, equipmentLn 10c$2.9M$2.9M
Total assetsLn 16$4.3M$3.9M
LiabilitiesLn 26$142K$51K
Net assetsLn 32$4.2M$3.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$536K$335K$88K$113K
Pension plan contributionsLn 8$27K$15K$5K$6K
Other employee benefitsLn 9$54K$41K$5K$8K
Payroll taxesLn 10$48K$30K$9K$9K
Accounting feesLn 11c$12K$12K
Other fees for servicesLn 11g$64K$35K$3K$26K
OccupancyLn 16$55K$50K$2K$3K
TravelLn 17$11K$11K
Payments to affiliatesLn 21$29K$23K$4K$2K
Depreciation, depletion and amortizationLn 22$193K$186K$8K
InsuranceLn 23$47K$41K$5K$1K
Other expenses (24a–d)Ln 24$77K$66K$6K$5K
All other expensesLn 24e$15K$8K$3K$4K
Total functional expensesLn 25$1.2M$840K$150K$178K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.9M$2.2M−$346K$3.2M 990 PDF
FY2023 $2.1M$2.1M−$16K$3.5M 990 PDF
FY2022 $1.4M$1.6M−$243K$3.5M 990 PDF
FY2021 $934K$1.3M−$348K$3.6M 990 PDF
FY2020 Viewing $815K$1.2M−$353K$3.9M 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 FY2020 990 (6 parts)
Part I · Summary $814,751 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $575,536$637,359
I-9 Program service revenuePrior year $1,078,148$111,424
I-10 Investment incomePrior year $13,802$3,479
I-11 Other revenuePrior year $54,591$62,489
I-12 Total revenuePrior year $1,722,077$814,751
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 $959,930$664,381
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $744,643$502,949
I-18 Total expensesPrior year $1,704,573$1,167,330
I-19 Revenue less expensesPrior year $17,504−$352,579
Part VI · Governance 24 of 24 board members independent, 1 to look at
VI-1a Voting members of the governing body24
VI-1b Independent voting members24
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $814,751 across 9 lines filed
Lines not itemized here account for $3,177 of total revenue; see the IRS return.
VIII-1c Fundraising events$106,437
VIII-1e Government grants$168,526
VIII-1f All other contributions, gifts and grants$362,396
VIII-1h Total contributions, gifts and grants$637,359
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $111,424$111,424
VIII-3 Investment incomeExcluded from tax $3,479$3,479
VIII-8 Net income from fundraising eventsExcluded from tax $45,972$45,972
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $13,340$13,340
VIII-12 Total revenueRelated to mission $114,601 · Unrelated business $0 · Excluded from tax $62,791$814,751
Part IX · Statement of functional expenses $1,167,330 across 13 lines filed
IX-7 Other salaries and wagesPrograms $334,916 · Management $88,039 · Fundraising $112,866$535,821
IX-8 Pension plan contributionsPrograms $15,305 · Management $4,997 · Fundraising $6,444$26,746
IX-9 Other employee benefitsPrograms $40,895 · Management $5,025 · Fundraising $8,068$53,988
IX-10 Payroll taxesPrograms $29,664 · Management $8,796 · Fundraising $9,366$47,826
IX-11c Accounting feesManagement $12,310$12,310
IX-11g Other fees for servicesPrograms $34,768 · Management $3,148 · Fundraising $25,726$63,642
IX-16 OccupancyPrograms $50,298 · Management $1,794 · Fundraising $2,660$54,752
IX-17 TravelPrograms $11,288$11,288
IX-21 Payments to affiliatesPrograms $22,691 · Management $3,734 · Fundraising $2,298$28,723
IX-22 Depreciation, depletion and amortizationPrograms $185,689 · Management $7,737$193,426
IX-23 InsurancePrograms $40,511 · Management $4,817 · Fundraising $1,247$46,575
IX-24 Other expenses (24a–d)Programs $66,230 · Management $5,930 · Fundraising $4,947$77,107
IX-24e All other expensesPrograms $7,793 · Management $3,193 · Fundraising $4,140$15,126
IX-25 Total functional expensesPrograms $840,048 · Management $149,520 · Fundraising $177,762$1,167,330
Part X · Balance sheet $3,923,460 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $200,070$228,969
X-2 Savings and temporary cash investmentsStart of year $149,095$56,261
X-3 Pledges and grants receivableStart of year $448,360$91,607
X-4 Accounts receivableStart of year $17,640$150
X-8 Inventories for sale or useStart of year $19,385$20,907
X-9 Prepaid expenses and deferred chargesStart of year $23,685$13,734
X-10c Land, buildings and equipment, netStart of year $2,873,440$2,876,003
X-11 Publicly traded securitiesStart of year $544,033$596,792
X-12 Other securitiesStart of year $39,024$39,037
X-16 Total assetsStart of year $4,314,732$3,923,460
X-17 Accounts payable and accrued expensesStart of year $132,348$48,579
X-19 Deferred revenueStart of year $9,937$2,202
X-26 Total liabilitiesStart of year $142,285$50,781
X-27 Net assets without donor restrictionsStart of year $3,185,474$2,860,222
X-28 Net assets with donor restrictionsStart of year $986,973$1,012,457
X-32 Total net assets or fund balancesStart of year $4,172,447$3,872,679
X-33 Total liabilities and net assetsStart of year $4,314,732$3,923,460
Part XI · Reconciliation of net assets $3,872,679 net assets at year end
XI-1 Total revenue$814,751
XI-2 Total expenses$1,167,330
XI-3 Revenue less expenses−$352,579
XI-4 Net assets at start of year$4,172,447
XI-5 Net unrealized gains (losses) on investments$52,811
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,872,679

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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