Kenbrook Bible Camp Inc in Lebanon, Pennsylvania (PA)

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Kenbrook Bible Camp Inc
Employer Identification Number (EIN)232239864
Name of OrganizationKenbrook Bible Camp Inc
In Care of NameKenbrook Bible Camp
Address190 Pine Meadow Road, Lebanon, PA 17046-7938
ActivitiesOther religious activities, Church auxiliary, Camp
SubsectionReligious Organization
Ruling Date08/1985
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$1,000,000 to $4,999,999
Income$500,000 to $999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,261,801
Amount of Income$916,629
Form 990 Revenue Amount$908,981
National Taxonomy of Exempt Entities (NTEE)Recreation, Sports, Leisure, Athletics: Recreational and Sporting Camps


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Amount of income in 2012: $916,629
This organization: 

 $916,629
Other organizations performing similar types of work: 

 $230,403

Assets in 2012: $3,261,801
This organization: 

 $3,261,801
Other organizations performing similar types of work: 

 $328,179

Expenses in 2007: $932,389
This organization: 

 $932,389
Other organizations performing similar types of work: 

 $697,736

Income to expenses ratio in 2007: 0.9
Kenbrook Bible Camp Inc: 

 0.9
Other organizations performing similar types of work: 

 1.0

Expenses allocated to program services in 2007: 80.1%
This organization: 

 80.1%
Other organizations performing similar types of work: 

 79.5%

Grants share in income in 2007: 6.5%
Kenbrook Bible Camp Inc: 

 6.5%
Other organizations performing similar types of work: 

 50.0%

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$1,080,833$811,896$832,919$744,118$718,364$729,205$1,475,889$820,577
Contributions, gifts, grants, and similar amounts received$326,356$260,338$261,493$84,629$95,846$38,821$723,473$52,941
Contributions to donor advised funds$0$0
Direct public support$326,356$260,338$261,493$84,629$95,846$38,821$723,473$52,941
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$0$0$0
Program service revenue including government fees and contracts$500,354$519,508$554,421$638,729$593,830$663,117$723,058$735,344
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$87,321$30,949$4,451$3,886$8,011$5,858$6,893$0
Dividends and interest from securities$0$0$0$1,716$3,428$1,579$814$4,516
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$-11,137$-6,607$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$12,100$75,431$5,333$0$0$0$0
Less: cost or other basis and sales expenses$0$23,237$82,038$5,333$0$0$0$0
Net income or (loss) from special events and activities$164,253$9,909$13,651$12,654$12,858$11,111$11,836$12,425
Gross revenue$176,876$16,723$19,466$17,021$17,486$16,866$11,836$16,052
Less: direct expenses other than fundraising expenses$12,623$6,814$5,815$4,367$4,628$5,755$0$3,627
Gross profit or (loss) from sales of inventory$129$207$879$-563$1,705$-82$5,375$11,737
Gross sales of inventory, less returns and allowances$8,521$9,999$8,689$11,203$13,357$10,697$14,986$11,737
Less: cost of goods sold$8,392$9,792$7,810$11,766$11,652$10,782$9,611$0
Other revenue$2,420$2,122$4,631$3,067$2,686$8,804$4,440$3,614
Total expenses$747,735$848,697$862,064$811,932$820,076$851,417$853,465$932,389
Program services$683,462$761,479$714,948$677,517$687,450$679,154$730,920$746,414
Management and general$44,441$75,919$134,507$118,437$116,523$154,881$120,639$125,331
Fundraising$19,832$11,299$12,609$15,978$16,103$17,382$1,906$60,644
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$3,116,315$3,069,741$3,042,054$2,977,947$2,872,827$2,750,888$3,373,291$3,261,910
Excess or (deficit) for the year$333,098$-36,801$-29,145$-67,814$-101,712$-122,212$622,424$-111,812
Net assets or fund balances at beginning of year$2,783,217$3,116,315$3,069,741$3,042,054$2,977,947$2,872,827$2,750,888$3,373,291
Other changes in net assets or fund balances$0$-9,773$1,458$3,707$-3,408$273$-21$431
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$932,389$746,414$125,331$60,644
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.$52,214$52,214$0$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$255,027$169,175$85,852$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$24,319$13,944$10,375$0
Payroll taxes$22,959$16,391$6,568$0
Professional fundraising fees$0$0$0$0
Accounting fees$5,682$0$5,682$0
Legal fees$0$0$0$0
Supplies$42,847$40,598$2,249$0
Telephone$7,112$3,556$3,556$0
Postage and shipping$6,080$5,247$833$0
Occupancy$79,509$79,509$0$0
Equipment rental and maintenance$21,563$21,563$0$0
Printing and publications$0$0$0$0
Travel$0$0$0$0
Conferences, conventions, and meetings$2,234$2,234$0$0
Interest$7,342$6,202$1,140$0
Depreciation, depletion, etc.$154,600$150,881$3,719$0
Other expenses not covered above$250,901$184,900$5,357$60,644
Balance Sheets
20002001200220032004200520062007
Total assets$3,780,829$4,113,583$3,938,801$3,812,141$3,645,326$3,520,025$3,510,480$3,502,872
Cash - non-interest-bearing$25,252$59,879$10,111$30,923$10,735$9,311$45,394$51,642
Savings and temporary cash investments$1,036,758$27,779$60,705$35,234$45,336$32,728$22,644$19,623
Accounts receivable less allowance for doubtful accounts$17,403$4,241$3,592$6,023$5,394$5,799$15,749$14,384
Pledges receivable less allowance for doubtful accounts$332,893$207,528$82,440$44,205$0$0$0$0
Grants receivable$0$0$0$33,725$12,735$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$128,000$0$0$0$0$0$0$0
Inventories for sale or use$15,363$17,577$16,503$17,925$18,004$22,276$22,164$36,199
Prepaid expenses and deferred charges$5,092$2,339$4,356$5,288$5,865$5,810$6,016$7,653
Investments - publicly-traded securities$0$0
Investments - other securities$5,727$5,727$5,333$569$844$882$0$0
Investments - land, buildings, and equipment less accumulated depreciation$2,052,892$0$0$0$0$0$0$0
Investments - other$28,168$29,259$31,394$32,939$34,594$35,759$37,537$37,359
Land, buildings, and equipment less accumulated depreciation$0$3,648,030$3,607,214$3,506,511$3,409,138$3,278,245$3,213,827$3,177,187
Other assets, including program-related investments$133,281$111,224$117,153$98,799$102,681$129,215$147,149$158,825
Total liabilities$664,514$1,043,842$896,747$834,194$772,499$769,137$137,189$240,962
Accounts payable and accrued expenses$65,851$12,143$39,307$9,289$30,984$26,758$8,154$27,005
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$332,893$207,528$82,440$44,205$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$137,770$779,171$730,000$735,700$726,515$727,379$71,763$84,953
Other liabilities$128,000$45,000$45,000$45,000$15,000$15,000$57,272$129,004
Total liabilities and net assets/fund balances$3,780,829$4,113,583$3,938,801$3,812,141$3,645,326$3,520,025$3,510,480$3,502,872
Total net assets or fund balances$3,116,315$3,069,741$3,042,054$2,977,947$2,872,827$2,750,888$3,373,291$3,261,910
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$1,080,833$811,896$832,919$744,118$718,364$729,205$1,475,889$820,577
Total revenue, gains, and other support per audited financial statements$1,101,848$828,502$846,544$765,584$734,644$745,742$1,475,889$820,577
Other expenses$21,015$16,606$13,625$21,466$16,280$16,537$0$0
Net unrealized gains on investments$0$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$21,015$16,606$13,625$21,466$16,280$16,537$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$747,736$848,696$862,064$811,932$820,076$851,417$853,465$932,389
Total expenses and losses per audited financial statements$768,751$865,302$875,689$833,398$836,356$867,954$853,465$932,389
Other revenue$21,015$16,606$13,625$21,466$16,280$16,537$0$0
Donated services and use of facilities$0$16,606$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$21,015$0$13,625$21,466$16,280$16,537$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
45$52,214$4,900$408
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings12
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, 20060
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$767,636
Program service revenue
Program service revenue 1000000$000$0$580,922
Program service revenue 2000000$000$0$129,690
Program service revenue 3000000$000$0$14,998
Program service revenue 4000000$000$0$5,001
Program service revenue 5000000$000$0$4,733
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$0
Dividends and interest from securities000000$000$0$4,516
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
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$12,425
Gross profit or (loss) from sales of inventory000000$000$0$11,737
Other revenue000000$000$0$3,614
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$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 normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees
Support Schedule
19992000200120022003200420052006
Total$1,910,433$1,101,848$839,639$851,294$765,584$734,644$745,742$1,487,163
Gifts, grants, and contributions received$68,453$486,332$260,338$280,959$84,629$95,846$38,821$736,972
Membership fees received$0$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$1,627,059$525,775$546,230$563,110$666,953$624,673$690,680$738,043
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$214,006$87,321$30,949$4,451$5,602$11,439$7,437$7,707
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$915$2,420$2,122$2,774$8,400$2,686$8,804$4,441
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
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$928,481
Contributions, Gifts, Grants and Other Similar Amounts$72,578
Program Service Revenue$813,471
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$3,344
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$0
Net gain from sales of assets other than inventory$120
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $120
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0
Gain or (loss) (Securities / Other)$0 / $120
Net income from fundraising events$12,563
Gross income from fundraising events$17,500
Less: direct expenses$4,937
Net income from gaming activities$0
Net income from sales of inventory$3,578
Gross sales of inventory, less returns and allowances$11,241
Less: cost of goods sold$7,663
Miscellaneous Revenue$22,827
Statement of Functional Expenses (for 2011)
Total functional expenses$1,029,078
Compensation of current officers, directors, trustees, and key employees$0
Other salaries and wages$349,514
Payroll taxes$26,576
Professional fundraising services$0
Other$652,988
Balance Sheet (for 2011)
Total assets$3,380,568
Total liabilities$175,344
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$124,557
Unsecured notes and loans payable to unrelated third parties$0
Other$50,787
Total net assets or fund balances$3,205,224
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$4,831,890
Gifts, grants, contributions, and membership fees received$763,499
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$3,998,618
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 and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$19,339
Other$50,434
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19Mountain Meadow Country Experience1315 Spruce Street Suite 411, Philadelphia, PA 19107-5601PA1984-08$81,732
20Cut For The Cure Inc, New Image2522 Welsh Rd, Philadelphia, PA 19152-1403PA2003-01$8,471
Number of organizations performing similar types of work
Alabama1
Arizona3
California12
Colorado4
Connecticut7
District of Columbia2
Delaware1
Florida12
Georgia7
Iowa3
Illinois6
Indiana7
Kansas2
Kentucky1
Louisiana1
Massachusetts7
Maryland3
Michigan4
Minnesota1
Mississippi2
North Carolina6
Nebraska1
New Hampshire1
New Jersey9
New Mexico1
New York16
Ohio5
Oklahoma1
Oregon1
Pennsylvania9
South Carolina5
Tennessee5
Texas11
Virginia1
Vermont3
Washington4
Wisconsin3
West Virginia1
Total169

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