CENTER FOR CHRISTIAN GROWTH INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- CENTER FOR CHRISTIAN GROWTH INC (EIN 75-1671920)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-10-21
- IRS object ID
- 201512949349300336
- Schema version
- 2014v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-10-21T12:20:21-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 363990892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Capin Crouse LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2435 Research Parkway STE 200 | AddressLine1Txt |
| City | Colorado Springs | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80920 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 751671920 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Center for Christian Growth | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CENT | BusinessNameControlTxt |
| Phone | 8306204263 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2549 Highway 46 W | AddressLine1Txt |
| City | New Braunfels | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78132 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dave Thiel | PersonNm |
| Person Title | CEO/President | PersonTitleTxt |
| Phone | 2146924254 | PhoneNum |
| Signature | 2015-10-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Adam R Smith | PreparerPersonNm |
| PTIN | P00958966 | PTIN |
| Phone | 7195286225 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Dave Thiel | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2549 Highway 46 W | AddressLine1Txt |
| City | New Braunfels | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78132 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $10,738,104 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | tbarmcamps.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1979 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | Present Jesus Christ, teach His ways, and represent Him through camp and retreat experiences. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 470 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $514,392 | PYContributionsGrantsAmt |
| CY Contributions Grants | $771,165 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,463,347 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,562,184 | CYProgramServiceRevenueAmt |
| PY Investment Income | $45,696 | PYInvestmentIncomeAmt |
| CY Investment Income | $131,078 | CYInvestmentIncomeAmt |
| PY Other Revenue | $219,090 | PYOtherRevenueAmt |
| CY Other Revenue | $211,171 | CYOtherRevenueAmt |
| PY Total Revenue | $6,242,525 | PYTotalRevenueAmt |
| CY Total Revenue | $6,675,598 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $79,000 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $73,500 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,292,441 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,393,030 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $32,965 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,436,144 | PYOtherExpensesAmt |
| CY Other Expenses | $3,346,520 | CYOtherExpensesAmt |
| PY Total Expenses | $5,807,585 | PYTotalExpensesAmt |
| CY Total Expenses | $5,813,050 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $434,940 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $862,548 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,732,532 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,416,755 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $633,298 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $593,335 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,099,234 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $5,823,420 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The mission of T Bar M Camps is to present Jesus Christ, teach His ways, and represent Him through an exciting, enthusiastic, and encouraging camp and retreat experience. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,742,278 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $5,067,713 | RevenueAmt |
| Desc | Christian sports & adventure camps were conducted 11 weeks. Bible study & other life-skill materials are provided before & after camp. Approximately 7,600 youth ages 6-17 attended. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $658,064 | ExpenseAmt |
| Grant | $73,500 | GrantAmt |
| Revenue | $697,860 | RevenueAmt |
| Desc | Educational & leadership development programs were conducted between 12 and 18 days per month during the school year. Attendance was approximately 45 people per day. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $4,648 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Weekly spiritual devotions were provided throughout the year to 2,400-5,460 people. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $4,404,990 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 470 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TX | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Keith Myer | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8306204263 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2549 Highway 46 W | AddressLine1Txt |
| City | New Braunfels | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78132 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Dave Thiel | |||||||
| CEO/President | 40.00 | Yes (X) | Yes (X) | $140,942 | $0 | $7,075 | |
| Neil Harris | |||||||
| Board Chair | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Darrell Taylor | |||||||
| Board Treasurer/Secretary | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Tommy Connell | |||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Margaret Mitchell | |||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Ed Moore | |||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Carrie Catalani | |||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Jeff Turpin | |||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Scott Turpin | |||||||
| Trustee | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| R Keith Myer | |||||||
| Director of Operations | 40.00 | Yes (X) | $93,158 | $0 | $5,925 | ||
| Johnny Polk | |||||||
| Director of Programs | 40.00 | $115,346 | $0 | $6,633 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $349,446 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $19,633 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $771,165 | AllOtherContributionsAmt |
| Total Contributions | $771,165 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Camp Fees | 900099 | $4,947,664 | $4,947,664 |
| Challenge Course | 900099 | $593,455 | $593,455 |
| Other Programs | 900099 | $21,065 | $21,065 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,562,184 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $58,688 | TotalRevenueColumnAmt |
| Exclusion | $58,688 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,830,721 | SecuritiesAmt |
| Other | $3,000 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,758,412 | SecuritiesAmt |
| Other | $2,919 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $72,309 | SecuritiesAmt |
| Other | $81 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $72,390 | TotalRevenueColumnAmt |
| Exclusion | $72,390 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $504,564 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $301,175 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $203,389 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $203,389 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Reimbursement Revenue | 900099 | $7,140 | $7,140 |
| Miscellaneous Revenue | 900099 | $642 | $642 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $7,782 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,675,598 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,765,573 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $138,860 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,500 | TotalAmt |
| Program Services | $73,500 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,383 | TotalAmt |
| Management And General | $250,383 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,991 | TotalAmt |
| Program Services | $63,706 | ProgramServicesAmt |
| Management And General | $30,880 | ManagementAndGeneralAmt |
| Fundraising | $405 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,749,192 | TotalAmt |
| Program Services | $1,242,532 | ProgramServicesAmt |
| Management And General | $499,690 | ManagementAndGeneralAmt |
| Fundraising | $6,970 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,380 | TotalAmt |
| Management And General | $31,380 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,510 | TotalAmt |
| Program Services | $60,905 | ProgramServicesAmt |
| Management And General | $50,575 | ManagementAndGeneralAmt |
| Fundraising | $2,030 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $153,574 | TotalAmt |
| Program Services | $85,864 | ProgramServicesAmt |
| Management And General | $67,146 | ManagementAndGeneralAmt |
| Fundraising | $564 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,013 | TotalAmt |
| Management And General | $19,013 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,245 | TotalAmt |
| Program Services | $7,245 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,158 | TotalAmt |
| Program Services | $198,908 | ProgramServicesAmt |
| Management And General | $10,250 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $256,571 | TotalAmt |
| Program Services | $194,194 | ProgramServicesAmt |
| Management And General | $39,406 | ManagementAndGeneralAmt |
| Fundraising | $22,971 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,220 | TotalAmt |
| Program Services | $34,165 | ProgramServicesAmt |
| Management And General | $16,030 | ManagementAndGeneralAmt |
| Fundraising | $25 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $280,073 | TotalAmt |
| Management And General | $280,073 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,269 | TotalAmt |
| Management And General | $80,269 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Camps/Seminars | $2,437,959 | $2,437,959 |
| Program Resources, Misc | $6,012 | $6,012 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,813,050 | TotalAmt |
| Program Services | $4,404,990 | ProgramServicesAmt |
| Management And General | $1,375,095 | ManagementAndGeneralAmt |
| Fundraising | $32,965 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,917 | BOYAmt |
| EOY | $108,453 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $361,807 | BOYAmt |
| EOY | $434,646 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $39,941 | BOYAmt |
| EOY | $20,499 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,220 | BOYAmt |
| EOY | $41,436 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,177 | BOYAmt |
| EOY | $263,720 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,120,590 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,801,540 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,217,076 | BOYAmt |
| EOY | $2,319,050 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,893,394 | BOYAmt |
| EOY | $3,228,951 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,732,532 | BOYAmt |
| EOY | $6,416,755 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,369 | BOYAmt |
| EOY | $57,934 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $590,929 | BOYAmt |
| EOY | $535,401 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $633,298 | BOYAmt |
| EOY | $593,335 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,460,534 | BOYAmt |
| EOY | $5,079,953 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $613,700 | BOYAmt |
| EOY | $718,467 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $25,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,099,234 | BOYAmt |
| EOY | $5,823,420 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,732,532 | BOYAmt |
| EOY | $6,416,755 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $862,548 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$138,362 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $497,071 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $428,737 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $431,781 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $514,932 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $771,165 | CurrentTaxYearAmt |
| Total | $2,643,686 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,138,347 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,519,318 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,783,028 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,981,106 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,066,748 | CurrentTaxYearAmt |
| Total | $28,488,547 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,635,418 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,948,055 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,214,809 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,496,038 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,837,913 | CurrentTaxYearAmt |
| Total | $31,132,233 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $311,848 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $240,111 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $240,972 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $180,607 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $546,173 | CurrentTaxYearAmt |
| Total | $1,519,711 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $311,848 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $240,111 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $240,972 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $180,607 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $546,173 | CurrentTaxYearAmt |
| Total | $1,519,711 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $29,612,522 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $35,438 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,168 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,696 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,688 | CurrentTaxYearAmt |
| Total | $197,839 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $35,438 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $29,849 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $28,168 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,696 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $58,688 | CurrentTaxYearAmt |
| Total | $197,839 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $7,782 | CurrentTaxYearAmt |
| Total | $7,782 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,670,856 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,977,904 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6,242,977 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,541,734 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,904,383 | CurrentTaxYearAmt |
| Total | $31,337,854 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.94490 | PublicSupportCY509Pct |
| Public Support PY509 | 0.95670 | PublicSupportPY509Pct |
| Investment Income CY | 0.00630 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00570 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $25,000 | BeginningYearBalanceAmt |
| End Year Balance | $25,000 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $25,000 | ContributionsAmt |
| End Year Balance | $25,000 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,000 | OtherCostOrOtherBasisAmt |
| Book Value | $10,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,049,223 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,169,708 | DepreciationAmt |
| Book Value | $1,879,515 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,358,093 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,258,400 | DepreciationAmt |
| Book Value | $99,693 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,540,808 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,260,023 | DepreciationAmt |
| Book Value | $280,785 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $162,466 | OtherCostOrOtherBasisAmt |
| Depreciation | $113,409 | DepreciationAmt |
| Book Value | $49,057 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,319,050 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,838,411 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$138,362 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$138,362 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,976,773 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$301,175 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$301,175 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,675,598 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,114,225 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $301,175 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $301,175 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,813,050 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,813,050 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | Provide scholarships for campers |
| Part X, Line 2: | The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon an examination. Interest and penalties, if any, are included in expenses in the statements of activities. As of December 31, 2014, the Camp had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The Camp's federal Return of Organization Exempt from Tax Income Form 990 for the years ended December 31, 2013, 2012, and 2011 are subject to examination by the IRS, generally for the three years after they were filed. |
| Part XI, Line 4b - Other Adjustments: | Cost of Goods Sold -301,175. |
| Part XII, Line 2d - Other Adjustments: | Cost of Goods Sold 301,175. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)
| Grant TypeGrantTypeTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt |
|---|---|---|
| Camp Coach Scholarships | 137 | $68,500 |
| Educational Grants for Students | 2 | $5,000 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | Scholarship and education grant recipients are selected by an independent committee based criteria including involvement with the camp, academic performance, minimum clasroom hous, etc. The grants/scholarships are monitored and renewable based on grades, classroom hours, and camp involvement. The independent committee reviews applications and supporting documentation before renewing any grants/scholarship. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Jeff Scott Turpin | |||
| Board members | $1,211,275 | See Part V | 0 |
| Alice Myer | |||
| Family Relationship with R. Keith Myer, Director of Operations | $47,887 | W2 Employee | 0 |
| Will Mitchell | |||
| Family Relationship with Margaret Mitchell, Trustee | $41,627 | W2 Employee | 0 |
| (no name) | |||
| 0 | |||
| (no name) | |||
| 0 | |||
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule L Part IV, Column D | FormAndLineReferenceDesc |
| Explanation | Jeff and Scott Turpin are co-owners of T Bar M, Inc, a resort and conference center from which Center for Christian Growth rents facilities and purchases services. These transactions took place at or below fair market value and were approved by the independent members of the board. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Board members Jeff and Scott Turpin are brothers and business partners. |
| Form 990, Part VI, Section A, line 8b | Center for Christian Growth does not have any committees with authority to act on behalf of the governing body. Instead authority rests in the governing body itself while advisory committees make recommendations to the governing body. |
| Form 990, Part VI, Section B, line 11 | The Form 990 is prepared by an independent CPA firm and then reviewed by the finance and audit committee, as well as the CEO/President, before the return is presented to the board of trustees and then, upon their approval, filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | Monitoring for potential conflicts of interest is performed by Trustees in board meetings, by the CEO/President and officers in day-to-day operations. If a transaction with a potential conflict is identified Trustee, officers and/or staff, the conflict of interest is communicated to appropriate supervisor(s) and/or Trustee; the person with a potential conflict recuses his/her self from the decision making process; during board meetings, the independent members of the Board vote on whether the proposed transaction is in the best interests of the organization. |
| Form 990, Part VI, Section B, line 15 | The Compensation Committee reviews annually the CEO/President compensation as well as entire organizational staff compensation. The Board approves compensation of CEO/President. The Board approves overall organizational compensation as a part of the annual budget. The Board utilizes independent compensation information from similar camps, and like-organizations (i.e., Churches, Schools), on a regular basis as a part of the compensation evaluation process. Deliberations and decisions are documented in the Board/Committee minutes. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| Form 990 Part XII, Line 2c: | The audit committee and board assume responsibility for the oversight of the audit. |