AMERICAN CAMPING FOUNDATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: AMERICAN CAMPING FOUNDATION INC (EIN 35-1811277)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2023-11-03
IRS object ID: 202313079349302901
Schema version: 2022v5.0
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
Form 990
Schedule A
Schedule D
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-03T20:00:09+00:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	350921680	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CROWE LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	9600 Brownsboro Road Suite 400	AddressLine1Txt
City	Louisville	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	402413902	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	351811277	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN CAMPING FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	AMER	BusinessNameControlTxt
Phone	7653428456	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5000 STATE ROAD 67 NORTH	AddressLine1Txt
City	MARTINSVILLE	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46151	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CHRISTA M CASSIDY	PersonNm
Person Title	CFO	PersonTitleTxt
Signature	2023-11-03	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Christa	PersonFirstNm
Person Last	Cassidy	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Kim Scifres	PreparerPersonNm
PTIN	P01316095	PTIN
Phone	5023263996	PhoneNum

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Thomas Rosenberg	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5000 STATE ROAD 67 NORTH	AddressLine1Txt
City	MARTINSVILLE	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46151	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,356,999	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.ACACAMPS.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1990	FormationYr
Legal Domicile State	IN	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF THE AMERICAN CAMPING FOUNDATION, INC. IS TO RAISE FUNDS FOR THE SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	10	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$155,016	PYContributionsGrantsAmt
CY Contributions Grants	$19,272	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$522,834	PYInvestmentIncomeAmt
CY Investment Income	$32,306	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$677,850	PYTotalRevenueAmt
CY Total Revenue	$51,578	CYTotalRevenueAmt
PY Grants And Similar Paid	$83,898	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$75,740	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$23,759	PYOtherExpensesAmt
CY Other Expenses	$21,883	CYOtherExpensesAmt
PY Total Expenses	$107,657	PYTotalExpensesAmt
CY Total Expenses	$97,623	CYTotalExpensesAmt
PY Revenues Less Expenses	$570,193	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$46,045	CYRevenuesLessExpensesAmt
Total Assets BOY	$5,017,152	TotalAssetsBOYAmt
Total Assets EOY	$5,370,549	TotalAssetsEOYAmt
Total Liabilities BOY	$92,020	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$94,203	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,925,132	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,276,346	NetAssetsOrFundBalancesEOYAmt
Mission	THE FOUNDATION'S PURPOSE IS TO RAISE FUNDS TO SUPPORT THE AMERICAN CAMPING ASSOCIATION, INC AND ADMINISTER AN ENDOWMENT WHOSE INCOME IS USED SOLELY FOR CARRYING OUT THE CHARITABLE PURPOSES OF THE ASSOCIATION.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$48,575	ExpenseAmt
Grant	$48,575	GrantAmt
Desc	SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$26,465	ExpenseAmt
Grant	$26,465	GrantAmt
Desc	GRANTS FOR CAMPER SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS NOT OTHERWISE ABLE TO ATTEND A CAMP EXPERIENCE AND FACILITATE INTERACTION IN A CAMP SETTING OF PERSONS FROM DIFFERENT SOCIAL, ECONOMIC, RACIAL, NATIONAL, AND CULTURAL BACKGROUNDS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$700	ExpenseAmt
Grant	$700	GrantAmt
Desc	GRANTS FOR EDUCATION SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS TO ATTEND AMERICAN CAMPING ASSOCIATION'S NATIONAL CONFERENCE EDUCATIONAL EVENT.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$75,740	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IN	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Christa Cassidy CFO	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7653493315	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5000 STATE ROAD 67 NORTH	AddressLine1Txt
City	MARTINSVILLE	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46151	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	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
Anne Derber
Chair	1.0	Yes (X)	Yes (X)	$0	$0	$0
Andrew Schlensky
Board Member	1.0	Yes (X)		$0	$0	$0	2.0
Anthony Stein
Board Member	1.0	Yes (X)		$0	$0	$0	2.0
Lizabeth Fogel
Board Member	1.0	Yes (X)		$0	$0	$0	2.0
Meg Clark
Board Member	1.0	Yes (X)		$0	$0	$0	2.0
Mike Horner
Board Member (Partial Year)	1.0	Yes (X)		$0	$0	$0
Scott Brody
Board Member	1.0	Yes (X)		$0	$0	$0	2.0
Sterling Nell Leija
Board Member	1.0	Yes (X)		$0	$0	$0	2.0
Will Pierce
Board Member	1.0	Yes (X)		$0	$0	$0
Christa Cassidy
Chief Financial Officer	1.0		Yes (X)	$0	$134,822	$38,595	39.0
Thomas Rosenberg
Chief Executive Officer	1.0		Yes (X)	$0	$266,748	$55,384	39.0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$401,570	TotReportableCompRltdOrgAmt
Total Other Compensation	$93,979	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$19,272	AllOtherContributionsAmt
Total Contributions	$19,272	TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$171,957	TotalRevenueColumnAmt
Exclusion	$171,957	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$2,165,770	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,305,421	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$139,651	SecuritiesAmt
Other	$0	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$139,651	TotalRevenueColumnAmt
Exclusion	-$139,651	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$51,578	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$32,306	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$48,575	TotalAmt
Program Services	$48,575	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$27,165	TotalAmt
Program Services	$27,165	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$217	TotalAmt
Management And General	$217	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$9,750	TotalAmt
Management And General	$9,750	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$11,625	TotalAmt
Management And General	$11,625	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$174	TotalAmt
Management And General	$174	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$117	TotalAmt
Management And General	$117	ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$97,623	TotalAmt
Program Services	$75,740	ProgramServicesAmt
Management And General	$21,883	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$175,781	BOYAmt
EOY	$338,744	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,388	BOYAmt
EOY	$875	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$0	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$0	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$4,568,676	BOYAmt
EOY	$4,824,182	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$265,307	BOYAmt
EOY	$206,748	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,017,152	BOYAmt
EOY	$5,370,549	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$23	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$92,020	BOYAmt
EOY	$94,180	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$92,020	BOYAmt
EOY	$94,203	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$560,556	BOYAmt
EOY	$596,941	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,364,576	BOYAmt
EOY	$4,679,405	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,925,132	BOYAmt
EOY	$5,276,346	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$5,017,152	BOYAmt
EOY	$5,370,549	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$46,045	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$397,259	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type1	Yes (X)	SupportingOrgType1Ind
Supported Organizations	1	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN CAMPING ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
EIN	350962419	EIN
Organization Type	9	OrganizationTypeCd
Governing Document Listed	Yes (true)	GoverningDocumentListedInd
Support	$0	SupportAmt
Other Support	$46,575	OtherSupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$0	SupportSumAmt
Other Support Sum	$46,575	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (true)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	false	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	false	SupportedOrgSectionC456Ind
Supported Org Not Organized US	false	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	false	OrganizationChangeSuprtOrgInd
Support Non Supported Org	false	SupportNonSupportedOrgInd
Payment Substantial Contribtr	false	PaymentSubstantialContribtrInd
Loan Disqualified Person	false	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	false	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	false	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	false	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	false	ExcessBusinessHoldingsRulesInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

Field	Value	IRS element (for citing)
Power Appoint Majority Dir Trst	Yes (true)	PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt Org	false	OperateBenefitNonSuprtOrgInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,925,137	BeginningYearBalanceAmt
Contributions	$19,272	ContributionsAmt
Investment Earnings Or Losses	$429,565	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$75,740	GrantsOrScholarshipsAmt
Administrative Expenses	$21,883	AdministrativeExpensesAmt
End Year Balance	$5,276,351	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$5,498,310	BeginningYearBalanceAmt
Contributions	$155,016	ContributionsAmt
Investment Earnings Or Losses	-$620,537	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$83,898	GrantsOrScholarshipsAmt
Administrative Expenses	$23,754	AdministrativeExpensesAmt
End Year Balance	$4,925,137	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,552,803	BeginningYearBalanceAmt
Contributions	$83,035	ContributionsAmt
Investment Earnings Or Losses	$1,018,595	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$134,900	GrantsOrScholarshipsAmt
Administrative Expenses	$21,223	AdministrativeExpensesAmt
End Year Balance	$5,498,310	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,647,926	BeginningYearBalanceAmt
Contributions	$242,709	ContributionsAmt
Investment Earnings Or Losses	-$72,573	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$236,994	GrantsOrScholarshipsAmt
Administrative Expenses	$28,265	AdministrativeExpensesAmt
End Year Balance	$4,552,803	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$4,455,730	BeginningYearBalanceAmt
Contributions	$34,653	ContributionsAmt
Investment Earnings Or Losses	$274,620	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$93,065	GrantsOrScholarshipsAmt
Administrative Expenses	$24,012	AdministrativeExpensesAmt
End Year Balance	$4,647,926	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.113	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.245	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.642	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	SPLIT INTEREST LIABILITY	Desc
Amt	$94,180	Amt

Field	Value	IRS element (for citing)
Total Liability	$94,180	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$437,212	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$397,259	NetUnrealizedGainsInvstAmt
Other Revenue	$0	OtherRevenueAmt
Revenue Not Reported	$397,259	RevenueNotReportedAmt
Revenue Subtotal	$39,953	RevenueSubtotalAmt
Investment Expenses Not Incld	$11,625	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$0	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$11,625	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$51,578	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$85,998	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$0	OtherExpensesIncludedAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$85,998	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$11,625	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$0	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$11,625	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$97,623	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule D, Part V, Line 4 Intended uses of endowment funds

ENDOWMENT FUNDS ARE USED FOR CAMPERS SCHOLARSHIPS AND GRANTS.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

The Association and Foundation are not-for-profit corporations, exempt from income tax under Section 501(c)(3) of the U.S. Internal Revenue Code and have been classified as organizations that are not private foundations under Section 509(a) of the Internal Revenue Code. Current accounting standards require the Association and Foundation to disclose the amount of potential benefit or obligation to be realized as a result of an examination performed by a taxing authority. For the years ended June 30, 2023 and 2022, management has determined that the Association and Foundation do not have any tax positions that result in any uncertainties regarding the possible impact on the Association and Foundation's financial statements. The Association and Foundation do not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. The Association and Foundation recognizes interest and/or penalties related to income tax matters in income tax expense. The Association and Foundation did not have any amounts accrued for interest and penalties at June 30, 2023 and 2022.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	American Camp Association	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5000 State Road 67 North	AddressLine1Txt
City	Martinsville	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46151	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	350962419	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$46,575	CashGrantAmt
Purpose Of Grant	PROGRAM SUPPORT	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	CAMPER SCHOLARSHIPS	GrantTypeTxt
Recipient	12	RecipientCnt
Cash Grant	$27,165	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.	FormAndLineReferenceDesc
Explanation	CAMPS SELECT THEIR OWN CAMPER SCHOLARSHIP RECIPIENTS BASED ON ELIGIBILITY BENCHMARKS. CAMPS SUBMIT CAMPER SCHOLARSHIP APPLICATIONS FOR EACH INDIVIDUAL CAMPER SCHOLARSHIP FOR WHOM CAMPER SCHOLARSHIP IS REQUESTED.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Thomas Rosenberg
Chief Executive Officer	$0	$266,748	$0	$0	$0	$0	$0	$22,155	$0	$33,229	$0	$322,132	$0	$0
Christa Cassidy
Chief Financial Officer	$0	$134,822	$0	$0	$0	$0	$0	$14,402	$0	$24,193	$0	$173,417	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule J, Part I, Line 3 METHODS USED BY RELATED ORGANIZATION TO ESTABLISH CEO'S COMPENSATION	FormAndLineReferenceDesc
Explanation	THE FOLLOWING METHODS ARE USED BY AMERICAN CAMPING ASSOCIATION, A RELATED ORGANIZATION, TO ESTABLISH THE COMPENSATION OF THE CEO: FORM 990 OF OTHER ORGANIZATIONS COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 15b PROCESS TO DETERMINE COMPENSATION OF OTHER OFFICERS	THE COMPENSATION OF THE CFO IS EVALUATED ANNUALLY BY THE CEO OF THE ORGANIZATION. IT IS A BOARD POLICY THAT THE CEO UTILIZE COMPARABILITY DATA IN THIS EVALUATION PROCESS.
Form 990, Part VI, Line 1a Delegate broad authority to a committee	Bylaws; Section 3.10. Committees: The Board of Directors may from time to time create and appoint standing, special or other committees to undertake studies, make recommendations and carry on functions for the purpose of efficiently accomplishing the purposes of the Corporation. Committees, to the extent specified by the Board of Directors, may exercise the powers, functions or authority of the Board of Directors, except where prohibited by law; provided, however, that if a committee is to exercise board powers, functions, or authority, (a) all the persons serving on the committee must be directors, (b) there must be at least two (2) persons on the committee, and (c) the creation of the committee and the appointment of its members shall be by a majority of all directors in office when the action is taken.
Form 990, Part VI, Line 6 Classes of members or stockholders	Per the articles of incorporation, the corporation shall have one class of members consisting of the members of the Board of Directors of American Camping Association.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body	Per the bylaws, American camp association board of directors appoint the majority of the American Camping Foundation board members.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders	AFTER AN AFFIRMATIVE VOTE BY THE BOARD OF DIRECTORS, THE BOARD OF DIRECTORS SHALL SUBMIT TO THE AMERICAN CAMP ASSOCIATION BOARD OF DIRECTORS THOSE ISSUES REQUIRING MEMBERSHIP APPROVAL UNDER THE INDIANA NONPROFIT ACT OF 1991, AS AMENDED.
Form 990, Part VI, Line 11b Review of form 990 by governing body	THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER. THEREAFTER, A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR ITS REVIEW. UPON COMPLETION OF THE REVIEW PROCESS, THE FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE.
Form 990, Part VI, Line 12c Conflict of interest policy	BOARD MEMBERS ARE REQUIRED ON AN ANNUAL BASIS TO DISCLOSE POTENTIAL CONFLICTS OF INTERESTS ARISING FROM THEIR INVOLVEMENT WITH OTHER ORGANIZATIONS, VENDORS, OTHER ASSOCIATIONS AND/OR OTHER BOARD MEMBERS. AFTER DISCLOSURE BY THE BOARD MEMBER OF A POTENTIAL CONFLICT, THE OTHER BOARD MEMBERS WILL DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS. BEFORE THE DISCUSSION OF A BOARD ITEM REQUIRING A VOTE, A BOARD MEMBER WITH A CONFLICT OF INTEREST WILL BE REQUIRED TO RECUSE HIM/HERSELF. THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AND ITS ADHERENCE TO IT ON AN ANNUAL BASIS.
Form 990, Part VI, Line 19 Required documents available to the public	GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	AMERICAN CAMPING ASSOCIATION	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5000 STATE ROAD 67 NORTH	AddressLine1Txt
City	MARTINSVILLE	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46151	ZIPCd

Field	Value	IRS element (for citing)
EIN	350962419	EIN
Primary Activities	FURTHER CHILDREN, YOUTH & ADULT WELFARE THROUGH THE CAMP EXPERIENCE	PrimaryActivitiesTxt
Legal Domicile State	IN	LegalDomicileStateCd
Exempt Code Section	501(c)(3)	ExemptCodeSectionTxt
Public Charity Status	10	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	false	ControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	CHARITABLE REMAINDER TRUST (2)	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5000 state road 67 north	AddressLine1Txt
City	martinsville	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46151	ZIPCd

Field	Value	IRS element (for citing)
Primary Activities	INVESTMENTS	PrimaryActivitiesTxt
Legal Domicile State	IN	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	Trust	EntityTypeTxt
Controlled Organization	false	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (true)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (true)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (true)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd