AMERICAN CAMPING FOUNDATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CAMPING FOUNDATION INC (EIN 35-1811277)
Tax period
2021-07-01 to 2022-06-30
Filed
2022-11-14
IRS object ID
202203189349311850
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-11-14T14:11:11-06:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN350921680PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CROWE LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line19600 Brownsboro Road Suite 400AddressLine1Txt
CityLouisvilleCityNm
State AbbreviationKYStateAbbreviationCd
ZIP402413902ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351811277EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CAMPING FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlAMERBusinessNameControlTxt
Phone7653428456PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 STATE ROAD 67 NORTHAddressLine1Txt
CityMARTINSVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP46151ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCHRISTA M CASSIDYPersonNm
Person TitleCFOPersonTitleTxt
Signature2022-11-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstChrista MPersonFirstNm
Person LastCassidyPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEmilie KnieriemPreparerPersonNm
PTINP01330194PTIN
Phone5023263996PhoneNum
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1Thomas RosenbergBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 STATE ROAD 67 NORTHAddressLine1Txt
CityMARTINSVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP46151ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,060,548GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.ACACAMPS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1990FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE AMERICAN CAMPING FOUNDATION, INC. IS TO RAISE FUNDS FOR THE SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers8TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$83,035PYContributionsGrantsAmt
CY Contributions Grants$155,016CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$290,319PYInvestmentIncomeAmt
CY Investment Income$522,834CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$373,354PYTotalRevenueAmt
CY Total Revenue$677,850CYTotalRevenueAmt
PY Grants And Similar Paid$134,900PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$83,898CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$21,223PYOtherExpensesAmt
CY Other Expenses$23,759CYOtherExpensesAmt
PY Total Expenses$156,123PYTotalExpensesAmt
CY Total Expenses$107,657CYTotalExpensesAmt
PY Revenues Less Expenses$217,231PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$570,193CYRevenuesLessExpensesAmt
Total Assets BOY$5,735,884TotalAssetsBOYAmt
Total Assets EOY$5,017,152TotalAssetsEOYAmt
Total Liabilities BOY$237,574TotalLiabilitiesBOYAmt
Total Liabilities EOY$92,020TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,498,310NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,925,132NetAssetsOrFundBalancesEOYAmt
MissionTHE 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$51,693ExpenseAmt
Grant$51,693GrantAmt
DescGRANTS 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 Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$30,300ExpenseAmt
Grant$30,300GrantAmt
DescSUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,905ExpenseAmt
Grant$1,905GrantAmt
DescGRANTS FOR EDUCATION SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS TO ATTEND AMERICAN CAMPING ASSOCIATION'S NATIONAL CONFERENCE EDUCATIONAL EVENT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$83,898TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Christa Cassidy CFOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7653493315PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 STATE ROAD 67 NORTHAddressLine1Txt
CityMARTINSVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP46151ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Anne Derber
Chair1.02.0Yes (X)Yes (X)$0$0$0
Steve Baskin
Chair (Partial Year)1.0Yes (X)Yes (X)$0$0$0
Anthony Stein
Board Member1.02.0Yes (X)$0$0$0
Gail Stalarow
Board Member (Partial Year)1.0Yes (X)$0$0$0
Lizabeth Fogel
Board Member1.02.0Yes (X)$0$0$0
Meg Clark
Board Member1.02.0Yes (X)$0$0$0
Mike Horner
Board Member1.0Yes (X)$0$0$0
Scott Brody
Board Member1.02.0Yes (X)$0$0$0
Sterling Nell Leija
Board Member1.02.0Yes (X)$0$0$0
Will Pierce
Board Member1.0Yes (X)$0$0$0
Christa Cassidy
Chief Financial Officer1.039.0Yes (X)$0$119,677$21,727
Thomas Rosenberg
Chief Executive Officer1.039.0Yes (X)$0$233,137$47,201
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$352,814TotReportableCompRltdOrgAmt
Total Other Compensation$68,928TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$155,016AllOtherContributionsAmt
Total Contributions$155,016TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$273,112TotalRevenueColumnAmt
Exclusion$273,112ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,632,420SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,382,698SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$249,722SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$249,722TotalRevenueColumnAmt
Exclusion$249,722ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$677,850TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$522,834ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$30,300TotalAmt
Program Services$30,300ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$53,598TotalAmt
Program Services$53,598ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,311TotalAmt
Management And General$9,311ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$13,770TotalAmt
Management And General$13,770ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$398TotalAmt
Program Services$0ProgramServicesAmt
Management And General$398ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$79TotalAmt
Management And General$79ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$100TotalAmt
Management And General$100ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$101TotalAmt
Management And General$101ManagementAndGeneralAmt

All Other Expenses AllOtherExpensesGrp

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

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$107,657TotalAmt
Program Services$83,898ProgramServicesAmt
Management And General$23,759ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$183,322BOYAmt
EOY$175,781EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$37,925BOYAmt
EOY$7,388EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$0LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$0LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$5,274,744BOYAmt
EOY$4,568,676EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$239,893BOYAmt
EOY$265,307EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,735,884BOYAmt
EOY$5,017,152EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$119,845BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$117,729BOYAmt
EOY$92,020EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$237,574BOYAmt
EOY$92,020EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$656,252BOYAmt
EOY$560,556EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,842,058BOYAmt
EOY$4,364,576EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,498,310BOYAmt
EOY$4,925,132EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,735,884BOYAmt
EOY$5,017,152EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$570,193ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$1,143,371NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CAMPING ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN350962419EIN
Organization Type9OrganizationTypeCd
Governing Document ListedYes (true)GoverningDocumentListedInd
Support$0SupportAmt
Other Support$30,300OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$30,300OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (true)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt OrgfalseOperateBenefitNonSuprtOrgInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

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

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,252,745BeginningYearBalanceAmt
Contributions$57,253ContributionsAmt
Investment Earnings Or Losses$269,939InvestmentEarningsOrLossesAmt
Grants Or Scholarships$102,154GrantsOrScholarshipsAmt
Administrative Expenses$22,053AdministrativeExpensesAmt
End Year Balance$4,455,730EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.114BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.202PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.684TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
Split Interest Agreement$192,778
Due from Related Entity$72,529
FieldValueIRS element (for citing)
Total Book Value Other Assets$265,307TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
SPLIT INTEREST LIABILITY$92,020
FUNDS HELD FOR OTHERS
FieldValueIRS element (for citing)
Total Liability$92,020TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt-$479,291TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$1,143,371NetUnrealizedGainsInvstAmt
Other Revenue$0OtherRevenueAmt
Revenue Not Reported-$1,143,371RevenueNotReportedAmt
Revenue Subtotal$664,080RevenueSubtotalAmt
Investment Expenses Not Incld$13,770InvestmentExpensesNotIncldAmt
Other Revenues Not Included$0OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$13,770RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$677,850TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$93,887TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$93,887ExpensesSubtotalAmt
Investment Expenses Not Incld2$13,770InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$0OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$13,770ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$107,657TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part V, Line 4 Intended uses of endowment fundsENDOWMENT FUNDS ARE USED FOR CAMPERS SCHOLARSHIPS AND GRANTS.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteThe 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, 2022 and 2021, 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, 2022 and 2021.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1American Camp AssociationBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 State Road 67 NorthAddressLine1Txt
CityMartinsvilleCityNm
State AbbreviationINStateAbbreviationCd
ZIP46151ZIPCd
FieldValueIRS element (for citing)
Recipient EIN350962419RecipientEIN
IRC Section501(c)(3)IRCSectionDesc
Cash Grant$30,300CashGrantAmt
Purpose Of GrantProgram SupportPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeCAMPER SCHOLARSHIPSGrantTypeTxt
Recipient17RecipientCnt
Cash Grant$53,598CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule I, Part I, Line 2 Procedures for monitoring use of grant funds.FormAndLineReferenceDesc
ExplanationCAMPS 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

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Thomas RosenbergBusinessNameLine1Txt
FieldValueIRS element (for citing)
TitleChief Executive OfficerTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$233,137CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$17,043DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$30,158NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$280,338TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule J, Part I, Line 3 METHODS USED BY RELATED ORGANIZATION TO ESTABLISH CEO'S COMPENSATIONFormAndLineReferenceDesc
ExplanationTHE 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 COMMITTEEExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 15b PROCESS TO DETERMINE COMPENSATION OF OTHER OFFICERSTHE 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 committeeBylaws; 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 2 Family/business relationships amongst interested personsSteve Baskin and Scott Brody - Business relationship
Form 990, Part VI, Line 6 Classes of members or stockholdersPer 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 bodyPer 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 stockholdersAFTER 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 bodyTHE 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 policyBOARD 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 publicOVERNING 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

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CAMPING ASSOCIATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 STATE ROAD 67 NORTHAddressLine1Txt
CityMARTINSVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP46151ZIPCd
FieldValueIRS element (for citing)
EIN350962419EIN
Primary ActivitiesFURTHER CHILDREN, YOUTH & ADULT WELFARE THROUGH THE CAMP EXPERIENCEPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd
Exempt Code Section501(c)(3)ExemptCodeSectionTxt
Public Charity Status10PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationfalseControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1CHARITABLE REMAINDER TRUST (2)BusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 state road 67 northAddressLine1Txt
CitymartinsvilleCityNm
State AbbreviationINStateAbbreviationCd
ZIP46151ZIPCd
FieldValueIRS element (for citing)
Primary ActivitiesINVESTMENTSPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeTrustEntityTypeTxt
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.