2013-11-14T10:03:05-08:00 2012-12-31 CMRosen LLC 17440 Dallas Pkwy Ste 218 Dallas TX 752877308 990 2012-01-01 752255462 The Pines Education Group PINE 2145226533 3530 Forest Ln Dallas TX 75234 Ann Letteer 2013-11-14 true Chad M Rosen CPA P01071321 9728181400 2012 2016-02-25 16:41:14Z Ann Letteer 3530 Forest Ln Ste 48 Dallas TX 752348089 1727777 false false X www.thepines.org X 1988 TX To provide quality experiences through programs that promote physical, intellectual, moral and character growth. 17 17 111 75 0 119096 211376 1329427 1391840 124 450 85195 49277 1533842 1652943 0 0 607148 672587 0 94802 735592 722069 1342740 1394656 191102 258287 909811 1205061 248533 225496 661278 979565 To provide quality experiences through programs that promote physical, intellectual, moral and character growth. false false 996077 1510458 2012 was the most successful year in recent history for The Pines Catholic Camp. The organization has experienced steady growth in summer camp registrations and this year was no exception as there was a 3.5% increase. The Pines was also blessed to receive a substantial number of grants and donations contributing to an overall increase in net income of more than 30%. Cash flow has historically been a challenge for The Pines. Because of the seasonality of our business model, 66% of our annual revenue is received during the spring and early summer. For many years we have relied on a line of credit with Capital One bank to fund expenses when available cash was seasonally low. However, as a result of our financial strength in 2012, we were not required to access funding from the credit line for the first time in many years. Our hope is that in the future we can continue to limit or even eliminate the previously recurring need for a line of credit.The evaluations of our programs continue to be very positive. We see the impact we are making on the youth of our community through feedback from parents, teachers, and youth ministers. The Pines has also seen an increase in young men, who were our former counselors, now entering the seminary. The camp continues to build faith foundations in a way that no other program can offer. What we are hearing from our stakeholders is that a camper receives as much faith formation during a week at The Pines as they would receive in a year of classroom instruction.Our senior level staff played a very important role in our 2012 success. From the quality of our camp programming to our concerted effort to spread the word about The Pines to areas outside of the North Texas area, our organization is steadily expanding the role that it plays in the spiritual development of young lives.As we look towards the future, The Pines Catholic Camp hopes to build on all of the wonderful blessings received over the past 25 years. With capital improvements, such as construction of a new dining hall and expansion of our current facilities, the camp will continue to meet the growing need for quality Catholic youth camp programs. 996077 true true false false false false false false false true true false false false false true 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 false false false false false false false false false true 1 0 true 111 true false false false false false false true true false 0 false false false false false false false false false false X 17 17 false false false false false false false true true false false true true true true true false true false false X Ann Letteer 2145226533 3530 Forest Ln Ste 48 Dallas TX 752348089 Ann Whaley 1.00 0.00 X 0 0 0 Blair Purgerson 1.00 0.00 X 0 0 0 Pat Stare 0.10 0.00 X 0 0 0 Richard McCaffrey 1.00 0.00 X X 0 0 0 Kris Kramer 1.00 0.00 X 0 0 0 Chris Juntti 1.00 0.00 X 0 0 0 Carolyn Gebhard Johnson 0.10 0.00 X 0 0 0 Patsy Cogdill 1.00 0.00 X 0 0 0 Bob Bacic 1.00 0.00 X 0 0 0 Jackie Costanza 1.00 0.00 X 0 0 0 Mary Linn Clifford 1.00 0.00 X 0 0 0 Jenni Angrisano 1.00 0.00 X 0 0 0 Mel Bangs 1.00 0.00 X 0 0 0 Jason Larkin 2.00 0.00 X X 0 0 0 Ed McGuire 1.00 0.00 X X 0 0 0 Megan Martinez 1.00 0.00 X X 0 0 0 Mary Vache 1.00 0.00 X X 0 0 0 Ann Letteer 50.00 0.00 X 79016 0 0 79016 0 false false false 0 14968 196408 211376 Tuition and fees 900099 1391840 1391840 1391840 450 450 0 0 0 0 5493 14968 7795 -2302 -2302 0 100290 67039 33251 33251 Other revenue 900099 18328 18328 18328 1652943 1443419 -1852 0 0 0 0 76923 7692 30769 38462 0 463288 366771 85389 11128 0 69623 48261 14971 6391 62753 43499 13493 5761 0 0 19244 19244 0 0 0 16433 15562 622 249 7907 7907 26883 10642 11602 4639 9381 626 6254 2501 0 100357 79283 15054 6020 34501 14842 15066 4593 0 0 7250 7250 0 86411 86411 34656 34656 Bank/credit card charges 35609 2236 24436 8937 Camp activities 52003 52003 Repairs and maint of units 76726 76726 Food 152412 152412 62296 31861 24314 6121 1394656 996077 303777 94802 1182 1157 52468 324907 0 30306 8041 0 0 0 14520 17876 25032 31152 2096286 1278963 781795 817323 3589 3686 0 0 0 919 919 909811 1205061 34031 41522 74782 51312 121244 115077 18476 17585 248533 225496 X 602612 878515 48491 87195 10175 13855 661278 979565 909811 1205061 258287 60000 X X false false false X 60387 84536 152281 119096 211376 627676 0 0 60387 84536 152281 119096 211376 627676 42288 585388 1630 60 791 124 450 3055 5833 5493 11326 3917 8542 6475 54561 18328 91823 733880 6769897 0.79770 0.80140 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10175 3680 13855 30903 1500 22228 10175 21918 32520 23535 30903 20898 31770 30750 21918 28629 1518 35821 20898 1.00000 false false false 58500 58500 824975 427751 397224 949850 691405 258445 227317 129835 97482 35644 29972 5672 817323 X Part X 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 the returns are filed. Part V, Line 4 Part V, Line 4: Intended uses of the endowment fund. The income is intended to be used for camp operations. false Breakfast 20461 14968 5493 2528 2302 2965 20461 14968 5493 2528 2302 2965 7795 -2302 Form 990, Part XII, Line 2b - Audit As of the date of filing, the Organization's financial statement audit was still in progress. However, the adjustments proposed by the auditor thus far have been recorded before the numbers were reported on this Form 990. Form 990, Part IV, Line 12a - Audit As of the date of filing, the Organization's financial statement audit was still in progress. However, the adjustments proposed by the auditor thus far have been recorded before the numbers were reported on this Form 990. Form 990, Part VI, Line 19 Form 990, Part VI, Line 19: Other Organization Documents Publicly Available These are available upon request. Form 990, Part VI, Line 15a Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management Compensation is collectively reviewed by the board annually during the budgeting process, which is documented in a formal budget as noted in the minutes. The original compensation of the current director was determined by a review of Forms 990 filed by comparably sized organizations. Form 990, Part VI, Line 12c Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts 1. Duty to DiscloseIn 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 ExistsAfter 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 Interesta. 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 Policya. 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, Line 11b Form 990, Part VI, Line 11b: Form 990 Review Process The treasurer reviewed the return and discussed it with the entire board of directors. The board then voted to approve the return and file. Form 990, Part VI, Line 1a Form 990, Part VI, Line 1a: Explanation of Delegated Broad Authority to Committee 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 officres 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.