Camp Fire Usa, Willamette Council in Salem, Oregon (OR)

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Camp Fire Usa, Willamette Council
Employer Identification Number (EIN)930441775
Name of OrganizationCamp Fire Usa
Secondary NameWillamette Council
Address805 Liberty St Ne Ste 5, Salem, OR 97301-2463
ActivitiesOther youth organization or activities, Other school related activities
SubsectionEducational Organization
Ruling Date03/1958
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period08/2011
Assets$100,000 to $499,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$131,437
Amount of Income$173,570
Form 990 Revenue Amount$89,711
National Taxonomy of Exempt Entities (NTEE)Youth Development: Camp Fire


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Amount of income in 2011: $173,570
This organization: 

 $173,570
Other organizations performing similar types of work: 

 $173,570

Assets in 2011: $131,437
This organization: 

 $131,437
Other organizations performing similar types of work: 

 $131,437

Expenses in 2007: $193,334
Camp Fire Usa, Willamette Council: 

 $193,334
Other organizations performing similar types of work: 

 $1,057,630

Income to expenses ratio in 2007: 0.4
This organization: 

 0.4
Other organizations performing similar types of work: 

 1.2

Expenses allocated to program services in 2007: 91.2%
Camp Fire Usa, Willamette Council: 

 91.2%
Other organizations performing similar types of work: 

 98.3%

Number of employees in 2007: 6
Camp Fire Usa, Willamette Council: 

 6
Other organizations performing similar types of work: 

 6

Employees paid over $50,000 in 2007: 16.7%
Camp Fire Usa, Willamette Council: 

 16.7%
Other organizations performing similar types of work: 

 16.7%

Grants share in income in 2007: 53.1%
This organization: 

 53.1%
Other organizations performing similar types of work: 

 95.1%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$140,683$147,720$290,897$213,369$361,560$429,510$142,363$71,839
Contributions, gifts, grants, and similar amounts received$22,315$35,642$46,146$26,357$27,417$28,075$34,954$38,141
Contributions to donor advised funds$0$0
Direct public support$3,847$8,515$36,146$25,922$27,417$28,075$14,283$19,915
Indirect public support$18,468$0$0$0$0$0$0$0
Government contributions (grants)$0$27,127$10,000$435$0$0$20,671$18,226
Program service revenue including government fees and contracts$45,062$37,013$17,248$9,334$1,772$856$1,063$6,586
Membership dues and assessments$2,445$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$3,977$0$411$5,003$19,679$26,221$22,135
Dividends and interest from securities$9,111$0$1,022$0$0$0$0$0
Net rental income or (loss)$0$0$0$0$56,326$8,211$34,535$500
Gross rents$0$0$0$0$56,326$37,930$64,408$500
Less: rental expenses$0$0$0$0$0$29,719$29,873$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$-4,734$152,241$117,073$187,990$248,485$0$0
Gross amount from sales of assets other than inventory$0$210,710$152,241$117,073$273,000$1,140,976$0$0
Less: cost or other basis and sales expenses$0$215,444$0$0$85,010$892,491$0$0
Net income or (loss) from special events and activities$3,724$75,822$74,240$60,194$2,747$2,204$2,138$4,477
Gross revenue$3,724$75,822$74,240$60,194$3,634$3,036$2,495$4,477
Less: direct expenses other than fundraising expenses$0$0$0$0$887$832$357$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$58,026$0$0$0$80,305$122,000$43,452$0
Total expenses$251,008$343,819$317,820$193,552$216,689$176,214$140,807$193,334
Program services$170,070$191,468$154,324$93,279$192,899$159,354$128,089$176,325
Management and general$36,309$120,558$136,294$96,488$23,790$16,860$12,718$16,819
Fundraising$28,409$31,793$27,202$3,785$0$0$0$190
Payments to affiliates$16,220$0$0$0$0$0$0$0
Net assets or fund balances at end of year$404,484$208,385$181,462$201,279$337,367$590,663$592,219$470,724
Excess or (deficit) for the year$-110,325$-196,099$-26,923$19,817$144,871$253,296$1,556$-121,495
Net assets or fund balances at beginning of year$519,478$404,484$208,385$181,462$201,279$337,367$590,663$592,219
Other changes in net assets or fund balances$-4,669$0$0$0$-8,783$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$193,334$176,325$16,819$190
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$53,763$43,094$10,669$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$24,220$24,220$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$4,828$3,800$1,028$0
Professional fundraising fees$0$0$0$0
Accounting fees$8,280$3,780$4,500$0
Legal fees$21,156$21,156$0$0
Supplies$7,206$7,016$0$190
Telephone$4,001$4,001$0$0
Postage and shipping$198$198$0$0
Occupancy$11,799$11,527$272$0
Equipment rental and maintenance$7,657$7,657$0$0
Printing and publications$0$0$0$0
Travel$8,663$8,663$0$0
Conferences, conventions, and meetings$0$0$0$0
Interest$0$0$0$0
Depreciation, depletion, etc.$1,050$700$350$0
Other expenses not covered above$40,513$40,513$0$0
Balance Sheets
20002001200220032004200520062007
Total assets$404,857$223,793$205,884$207,239$454,625$595,818$594,447$473,548
Cash - non-interest-bearing$59,858$101,233$86,523$95,820$9,269$23,523$44,842$48,120
Savings and temporary cash investments$0$0$0$0$198,506$546,053$533,127$410,000
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$6,298$2,183$1,719$1,621$0$0$0$0
Prepaid expenses and deferred charges$1,718$0$425$0$0$6,615$0$0
Investments - publicly-traded securities$0$0
Investments - other securities$215,444$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$121,539$120,377$117,217$109,798$246,850$19,627$16,478$15,428
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$373$15,408$24,422$5,960$117,258$5,155$2,228$2,824
Accounts payable and accrued expenses$373$11,274$4,157$5,952$2,985$5,155$2,228$2,824
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$4,134$2,062$0$114,273$0$0$0
Other liabilities$0$0$18,203$8$0$0$0$0
Total liabilities and net assets/fund balances$404,857$223,793$205,884$207,239$454,625$595,818$594,447$473,548
Total net assets or fund balances$404,484$208,385$181,462$201,279$337,367$590,663$592,219$470,724
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$140,683$147,720$290,897$213,369$361,560$429,510$142,363$71,839
Total revenue, gains, and other support per audited financial statements$145,352$147,720$290,897$213,369$361,560$429,510$142,363$71,839
Other expenses$4,669$0$0$0$0$0$0$0
Net unrealized gains on investments$4,669$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$251,008$343,819$317,820$193,552$216,689$176,214$140,807$193,334
Total expenses and losses per audited financial statements$251,008$343,819$317,820$193,552$216,689$176,214$140,807$193,334
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$65,763$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings9
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20066
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$33,698
Program service revenue
Program service revenue 1000000$000$0$6,586
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$22,135
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$500
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$4,477
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$206,348$0$147,720$273,649$136,854$361,560$0$0
Gifts, grants, and contributions received$79,549$0$35,642$46,146$16,874$27,417$0$0
Membership fees received$1,196$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$56,571$0$37,013$152,241$119,748$326,393$0$0
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$14,061$0$3,977$1,022$232$5,003$0$0
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$54,971$0$71,088$74,240$0$2,747$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances (for 2011)
Total revenue$89,711
Contributions, gifts, grants, and similar amounts received$15,536
Program service revenue including government fees and contracts$2,953
Membership dues and assessments$0
Investment income$6,190
Gain from sale of assets other than inventory$9,005
Gross amount from sale of assets other than inventory$92,864
Less: cost or other basis and sales expenses$83,859
Net income from gaming and fundraising events$0
Gross profit from sales of inventory$0
Other revenue$56,027
Total expenses$200,885
Total net assets$129,185
Deficit for the year$-111,174
Net assets or fund balances at beginning of year$240,359
Other changes in net assets or fund balances$0
Balance Sheets (for 2011)
Total assets$131,437
Total liabilities$2,252
Net assets or fund balances$129,185
Other Information (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNo
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$198,004
Gifts, grants, contributions, and membership fees received$121,539
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$76,465
Gross receipts from related activities, etc.$130,462
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Camp Fire Usa, Willamette Council805 Liberty St Ne Ste 5, Salem, OR 97301-2463OR1958-03$173,570
2Camp Fire Usa, San Andreas Council536 W 11th St Ste A, San Bernardino, CA 92410-2810CA1949-07$69,014
Number of organizations performing similar types of work
California1
Oregon1
Total2
30 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
SubordinateCamp Fire Usa, Alaska Council161 Klevin St Ste 100, Anchorage, AK 99508-1508AK1958-03$6,735,360
SubordinateCamp Fire Usa, Willamette Council805 Liberty St Ne Ste 5, Salem, OR 97301-2463OR1958-03$173,570
SubordinateCamp Fire Usa, San Andreas Council536 W 11th St Ste A, San Bernardino, CA 92410-2810CA1949-07$69,014
CentralCamp Fire Usa1100 Walnut St Ste 1900, Kansas City, MO 64106-2239MO1958-03$5,120,683
SubordinateCamp Fire First Texas, First Texas Council2700 Meacham Blvd, Fort Worth, TX 76137-4601TX1965-05$5,666,403
SubordinateCamp Fire Usa, Central Puget Sound Council2401 Utah Ave S Ste 205, Seattle, WA 98134-1491WA1958-03$4,002,082
SubordinateCamp Fire Usa, Columbia Council619 Sw 11th Ave Ste 234, Portland, OR 97205-2648OR1958-03$3,954,031
SubordinateCamp Fire Usa, Long Beach Area Council7070 E Carson St, Long Beach, CA 90808-2353CA1946-01$2,257,347
SubordinateCamp Fire Usa, Minnesota Council4829 Minnetonka Boulevard Suite 202, St Louis Park, MN 55416-2211MN1958-03$2,001,604
SubordinateCamp Fire Usa, New Mexico Council1613 University Ne, Albuquerque, NM 87102-1710NM1958-03$1,891,935
SubordinateCamp Fire Usa, Snohomish County Council4312 Rucker Ave, Everett, WA 98203-2233WA1958-03$1,689,152
SubordinateCamp Fire Usa, Lone Star Council4411 Skillman St, Dallas, TX 75206-5437TX1958-03$1,500,182
SubordinateCamp Fire Usa, Central Alabama Council106 Oxmoor Rd Suite 152, Birmingham, AL 35209-5916AL1969-07$1,458,470
SubordinateCamp Fire Usa, Green Country Council Inc706 S Boston Ave, Tulsa, OK 74119-1610OK1958-03$1,287,930
SubordinateCamp Fire Usa, Inland Northwest Council524 N Mullan Rd, Spokane Valley, WA 99206-2409WA1958-03$1,257,832
SubordinateCamp Fire Usa, West Michigan Council1257 E Beltline Ne, Grand Rapids, MI 49525-4503MI1958-03$1,203,567
SubordinateCamp Fire Usa, Panhandle Plains Council2808 Canyon Dr, Amarillo, TX 79109-2833TX1958-03$1,115,741
SubordinateCamp Fire Usa, Heart Of The Hawkeye Council5615 Hickman Rd, Des Moines, IA 50310-1119IA1969-07$1,104,944
SubordinateCamp Fire Usa, Hitinowa Council336 Black Point Rd, Scarborough, ME 04074-8676ME1953-08$1,023,782
SubordinateCamp Fire Usa, Camp Fire West TexasPO BOX 50988, Midland, TX 79710-0988TX1965-10$882,693
SubordinateCamp Fire Usa, Arizona Kids Think2345 E Thomas Rd Ste 400, Phoenix, AZ 85016-7862AZ1958-03$877,667
SubordinateCamp Fire Usa, Gulf Wind Council Inc1814 Creighton Rd, Pensacola, FL 32504-7212FL1969-07$843,873
SubordinateCamp Fire Usa, Camp Fire Heart Of Oklahoma Inc3309 E Hefner Rd, Oklahoma City, OK 73131-4838OK1958-03$753,940
SubordinateCamp Fire Usa, Inland Southern California Council9037 Arrow Rte Ste 140, Rch Cucamonga, CA 91730-4448CA1958-03$668,532
SubordinateCamp Fire Usa, North Shore Council Inc2 Cain Road, Salem, MA 01970MA1958-03$654,500
SubordinateCamp Fire Usa, Heartland CouncilPO BOX 13359, Overland Park, KS 66282-3359KS1958-03$640,345
SubordinateCamp Fire Usa, Balcones CouncilPO BOX 303040, Austin, TX 78703-0051TX1967-07$617,750
SubordinateCamp Fire Usa, North Texas Council2414 9th St, Wichita Falls, TX 76301-4033TX1950-01$548,653
SubordinateCamp Fire Usa, Illinois Prairie Council45 W Roosevelt Rd, Lombard, IL 60148-4401IL1958-03$538,078
SubordinateCamp Fire Usa, Mt Hood Council5427 Glen Echo Ave, Gladstone, OR 97027-2603OR1958-03$532,156
Number of affiliated organizations
Alaska1
Alabama1
Arkansas1
Arizona1
California13
Colorado1
Florida2
Georgia1
Iowa3
Idaho1
Illinois3
Indiana2
Kansas1
Louisiana3
Massachusetts2
Maryland2
Maine1
Michigan4
Minnesota2
Missouri3
Montana2
Nebraska1
New Jersey1
New Mexico1
New York1
Ohio6
Oklahoma2
Oregon6
Pennsylvania1
Texas14
Washington10
Wisconsin2
West Virginia1
Total96

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