2025-11-13T17:22:51-08:00 2024-12-31 271661785 CMRosen LLC 17440 Dallas Pkwy Ste 218 Dallas TX 75287 990 2024-01-01 752255462 The Pines Education Group dba The Pines Catholic Camp PINE 2145226533 2009 Chenault Dr 110 Carrollton TX 75006 Josh Wattenbarger Executive Director 2025-11-12 true true Chad M Rosen CPA P01071321 9728181400 2024 2025-03-06 01:10:19Z X Josh Wattenbarger 2009 Chenault Dr 110 Carrollton TX 75006 4787664 false X www.thepines.org X 1988 TX To empower every camper and staff member to encounter God and to live his/her faith with joy and confidence through a distinctly Catholic camp ministry built on faith formation and fellowship set within the beauty of Gods creation. 15 15 251 80 0 400796 1013541 2969829 3380450 57543 48970 122029 103857 3550197 4546818 0 0 1578994 1853170 0 214714 2082987 2237574 3661981 4090744 -111784 456074 6541580 7217044 2862436 3015137 3679144 4201907 To empower every camper and staff member to encounter God and to live his/her faith with joy and confidence through a distinctly Catholic camp ministry built on faith formation and fellowship set within the beauty of Gods creation. false false 2222935 2837956 Summer Camp Ministry - We welcomed 3,200 campers, providing resources and an environment in which campers could grow in Faith, Fun, and Friendship. Our summer staff of 230 college counselors are instrumental in ensuring campers have the best week of their summer. 979554 640536 Year-round Programming Ministry - Year-round programming grew to accommodate 1,500 youth and adults in the Spring, and 1,900 participated in the Fall. We offer various programming options, including environmental science overnight education, youth and young adult retreats, and rentals. 3202489 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 60 0 true 251 true false false false false false false false 0 false false false false false false false X 15 15 true false false false false false false true true false false true true true true true true true true false X X Josh Wattenbarger 2145226533 2009 Chenault Dr 110 Carrollton TX 75006 Josh Wattenbarger Executive Dir. 40.00 0.00 X 138969 0 27161 Robert Folzenlogen Pres--Employee 12.00 0.00 X X 15905 0 12893 Suzanne Stevens Treasurer 1.00 0.00 X X 0 0 0 Chelsea Amelang Director 1.00 0.00 X 0 0 0 Ennie Hickman Director 1.00 0.00 X 0 0 0 Fr Edwin Leonard Director 1.00 0.00 X 0 0 0 Greg Johnson Past President 1.00 0.00 X X 0 0 0 Charlene Boss Director 1.00 0.00 X 0 0 0 Gino Rossini Director 1.00 0.00 X 0 0 0 Tom Ciskowski Director 1.00 0.00 X 0 0 0 David Boss Director 1.00 0.00 X 0 0 0 Franklin Diaz Director 1.00 0.00 X 0 0 0 Nicole Moss Secretary 1.00 0.00 X X 0 0 0 Tim Foley Director 1.00 0.00 X 0 0 0 Charles Berend Dir--President 1.00 0.00 X X 0 0 0 Will Fusselman Director 1.00 0.00 X 0 0 0 Erin Murawski Director 1.00 0.00 X 0 0 0 154874 40054 1 false true false 0 1013541 1013541 Tuition and fees 900099 3380450 3380450 3380450 48970 48970 0 10708 10708 0 0 4893 -4893 -4893 0 333995 235953 98042 98042 0 4546818 3478492 54785 0 0 0 0 200801 41736 132355 26710 0 1372153 1023615 214338 134200 13388 10980 1464 944 141483 108790 21582 11111 125345 86901 27112 11332 0 9260 2680 6580 17858 17858 0 0 0 199791 168461 29403 1927 26664 8812 17609 243 147361 52103 93515 1743 29394 26220 2297 877 0 373551 362897 7711 2943 67918 40026 22250 5642 0 10771 6192 4579 53626 53626 0 406407 406407 100132 50066 50066 Food 466723 466723 Camp activity supplies/R&M 218129 217067 1062 Dues and business expenses 66961 33970 17738 15253 Staff development and training 43028 35217 6022 1789 0 4090744 3202489 673541 214714 44363 105083 1067123 1796542 302900 52430 56207 0 0 3500 2031 97336 124135 89933 117932 8606303 4089946 4555546 4516357 0 466762 0 0 0 164587 195857 6541580 7217044 154664 217799 629311 690396 1949831 1950000 128630 156942 2862436 3015137 X 3599553 3588822 79591 613085 3679144 4201907 6541580 7217044 X 456074 56460 10229 X false true X true false X 446640 692171 244457 400796 1013541 2797605 0 0 446640 692171 244457 400796 1013541 2797605 127600 2670005 26705 10326 18517 71799 59678 187025 3500 10868 14368 0 2998998 13477261 0.89030 0.90990 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60623 60623 4656702 1837034 2819668 922134 671303 250831 2966844 1581609 1385235 4516357 Contractual unearned group fees 138229 Operating lease liability 18713 156942 X 4613507 56460 10229 66689 4546818 4546818 4090744 4090744 4090744 Part X : FIN48 Footnote Management has concluded that any tax positions which would not meet the more-likely-than-not criterion of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 740-10, Accounting for Income Taxes, would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the operating statement or accrued in the statement of financial position. Federal and state tax returns of the Organization are generally open to examination by the relevant taxing authorities for a period of three years from the date on which the returns are filed. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Change in value of beneficial interest $10229 X X X X false false false false false false false false false Josh Wattenbarger Executive Dir. 127740 11229 27161 166130 Form 990, Part VI, Section A, Line 1a The executive committee has and may exercise all of the authority of the board of directors in the management of the business and affairs of the Organization, except where action of the full board of directors is required by statute, the articles of incorporation, or in the bylaws. Minutes shall be prepared and placed in the minute book of the Organization. The committee does not have the authority of the board regarding: amending the articles of incorporation; approving a plan of merger or consolidation; amending, altering, or repealing the bylaws or adopting new bylaws; filling vacancies in or removing members of the board of directors or of any committee appointed by the board of directors; filling any directorship to be filled by reason of an increase in the number of directors; electing or removing officers or members of any such committee; fixing the compensation of any member of such committee; and altering or repealing any resolution of the board of directors, which by its terms provides that it shall not be so amendable or repealable. Form 990, Part VI, Section A, Line 2 David and Charlene Boss are husband and wife. Form 990, Part VI, Section B, Line 11b The treasurer, director of finance & operations, and executive director reviewed the return and presented it to the entire board of directors via email. The board then voted electronically to approve the return and file. Form 990, Part VI, Section B, Line 12c 1. Duty to Disclose - In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.2. Determining Whether a Conflict of Interest Exists - After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.3. Procedures for Addressing the Conflict of Interest - (a) An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. (b) The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. (c) After exercising due diligence, the governing board or committee shall determine whether the Organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. (d) If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the Organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangement.4. Violations of the Conflicts of Interest Policy - (a) If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. (b) If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. Form 990, Part VI, Section B, Line 15a The executive committee met and reviewed the executive director's compensation, comparing it to ranges published by Indeed, Payscale, Glassdoor, and Salary.com. They approved the compensation range, as reported to the whole board during the budget approval process documented in the minutes--most recently on April 16, 2023. Form 990, Part VI, Section B, Line 15b Robert Folzenlogen stepped down from the board before assuming employment as the Director of Strategy and Growth. His compensation was set using our internal pay structure and consideration of comparability data from similar roles at peer nonprofits. The position and compensation were reviewed and approved by a majority of independent, non-interested directors at the August 2024 governing board meeting. The candidate elected to accept a salary significantly below the market rate indicated by the comparability analysis. Form 990, Part VI, Section C, Line 19 These are available upon request. Form 990, Part XI, Line 9 Change in value of beneficial interest = $10229