2019-05-23T14:24:42-05:00 2018-12-31 020476956 TYLER SIMMS & ST SAUVEUR CPAS PC 19 MORGAN DRIVE LEBANON NH 03766 990 2018-01-01 141504974 CAMP DUDLEY INC CAMP 5189624720 126 CAMP DUDLEY ROAD WESTPORT NY 12993 WHITNEY M PHELPS CHAIRPERSON 5189624720 2019-05-23 1 W JAY SIMMS P00435321 6036530044 2019-05-10 216.107.201.226 2019-05-23 14:24:37 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 D8E8C3857E74C2CCD4F759C94E9E4841C096889A 2018 2019-02-21 02:37:17Z WHITNEY M PHELPS 126 CAMP DUDLEY ROAD WESTPORT NY 12993 8304399 0 X CAMPDUDLEY.ORG X 1968 NY TO DEVELOP MORAL, PERSONAL, PHYSICAL, AND LEADERSHIP SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN, ENABLING BOYS AND GIRLS TO LEAD LIVES CHARACTERIZED BY DEVOTION TO OTHERS. 21 21 442 35 0 0 2020842 2514587 5569122 5619358 26389 44037 111531 36968 7727884 8214950 1240840 816103 0 0 2995722 3127358 0 0 213764 3911693 3735542 8148255 7679003 -420371 535947 35221849 33932680 3686108 3272766 31535741 30659914 X TO DEVELOP MORAL, PERSONAL, PHYSICAL, AND LEADERSHIP SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN, ENABLING BOYS AND GIRLS TO LEAD LIVES CHARACTERIZED BY DEVOTION TO OTHERS. 0 0 6044578 816103 5633934 CAMP DUDLEY, INC. IS A 501(C)(3) NOT-FOR-PROFIT ORGANIZATION, COMMITTED TO PROVIDING A COMPREHENSIVE PROGRAM FOR BOYS AND GIRLS INCLUDING ATHLETICS, THE ARTS, OUTDOOR ADVENTURE, AND SPIRITUAL TRADITIONS. LEADERSHIP DEVELOPMENT IS A DYNAMIC AND INTEGRAL PART OF THE CAMP EXPERIENCE. THE CAMP'S MOTTO, "THE OTHER FELLOW FIRST," IS THE GUIDING LIGHT FOR DAILY LIFE, AND IT IS THE AIM OF EACH CAMPER WHO ATTENDS DUDLEY TO GAIN APPRECIATION FOR THE IMPACT THEY CAN MAKE ON THE LIVES OF OTHERS. WHILE DUDLEY'S HERITAGE IS CHRISTIAN, WE WELCOME BOYS AND GIRLS OF ALL FAITHS INTO OUR COMMUNITY. IT IS THE DIVERSITY OF DUDLEY'S CAMPER BODY THAT FOSTERS AN APPRECIATION OF DIFFERENCE. CAMP DUDLEY'S GERMAN AND SPAIN EXCHANGE PROGRAMS HELP FOSTER INTERNATIONAL UNDERSTANDING AND COOPERATION WITH BOYS AND GIRLS WHO PARTICIPATE FROM BOTH COUNTRIES. DUDLEY HAS REMAINED TRUE TO ITS ORIGINAL MISSION: TO DEVELOP MORAL, PERSONAL, PHYSICAL, AND LEADERSHIP SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN, ENABLING BOYS AND GIRLS TO LEAD LIVES CHARACTERIZED BY DEVOTION TO OTHERS. CAMP DUDLEY, INC. OPERATES TWO CAMPS, CAMP DUDLEY FOR BOYS AND CAMP DUDLEY AT KINIYA FOR GIRLS. THE ORGANIZATION IS GOVERNED BY A BOARD OF TRUSTEES THAT MEETS QUARTERLY. THE CAMP DIRECTORS REPORT TO THE BOARD AND,WITH THEIR STAFFS, ARE RESPONSIBLE FOR THE SUCCESSFUL OPERATION OF THEIR CAMPS. THROUGH THE CAMP DUDLEY ASSOCIATION, ALUMNI MAINTAIN CONTACT WITH THE ORGANIZATION, ATTEND MORE THAN 35 OPEN HOUSES/REUNIONS THROUGHOUT THE COUNTRY AND EUROPE, AND ASSIST IN ANNUAL AND CAPITAL FUNDRAISING ACTIVITIES. THE ORGANIZATION'S ANNUAL GIVING FUND PROVIDES FULL AND PARTIAL SCHOLARSHIPS TO OVER 240 BOYS AND GIRLS ANNUALLY (APPROXIMATELY 27 PERCENT OF THE CAMPER POPULATION), TOTALING OVER $850,000 AND ASSURING THE DIVERSITY OF THE CAMPER BODY. THE ETHNIC/RACIAL DIVERSITY OF THE CAMP RUNS BETWEEN 15 TO 20 PERCENT EACH YEAR. CAMPERS (BOYS AND GIRLS) COME FROM 35 STATES AND 11 FOREIGN COUNTRIES. THE TOP 5 STATES THAT CAMPERS GATHER FROM ARE NEW YORK, CONNECTICUT, NEW JERSEY, MASSACHUSETTS, AND CALIFORNIA. BOTH CAMPS MAINTAIN A LEADER TO CAMPER RATIO OF 1:3. CAMP DUDLEY AND CAMP DUDLEY AT KINIYA SEEK TO INSTALL A SENSE OF DUTY AND HUMOR IN THEIR CAMPERS, AND TO HELP THEM TO LEARN TO EXPRESS THEMSELVES AND TO GAIN CONFIDENCE. FOUNDED BY SUMNER F. DUDLEY, A YMCA VOLUNTEER, IN 1885, CAMP DUDLEY IS THE OLDEST, CONTINUOUSLY OPERATING CAMP IN AMERICA. THE CAMP IS A LEADER IN YOUTH AND LEADERSHIP DEVELOPMENT, INSPIRING BOYS AND MEN ALIKE TO SEEK SOMETHING HIGHER THAN THEIR OWN SELF-INTEREST. THE CAMP AIMS TO HAVE A POSITIVE, LIFE-LONG EFFECT ON THE BOYS IT SERVES. FOR MORE THAN 130 YEARS, DUDLEY HAS FOCUSED ON DEVELOPING BOYS' MORAL, PERSONAL, AND PHYSICAL SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN. LOCATED ON LAKE CHAMPLAIN IN WESTPORT, NEW YORK, THE CAMP'S 500 ACRES ARE SURROUNDED BY THE ADIRONDACK MOUNTAINS. THIS SETTING INVITES BOTH RIGOROUS ACTIVITY AND TIME FOR PEACEFUL REFLECTION. THE CAMP CONTAINS 86 BUILDINGS, OF WHICH 40 ARE CAMPER CABINS, AND IT HAS AN ANNUAL OPERATING BUDGET OF APPROXIMATELY 4.2 MILLION DOLLARS. CAMP DUDLEY ENROLLS APPROXIMATELY 310 BOYS RANGING IN AGES FROM 10 TO 15 YEARS OLD, IN EACH OF ITS 4-WEEK SESSIONS. DAILY ACTIVITIES AT THE CAMP INCLUDE ARTS AND CRAFTS, ARCHERY, BAND, BASEBALL, BASKETBALL, CANOEING, CERAMICS, CHORUS, DRAMA, FISHING, FLAG FOOTBALL, GOLF, HIKING, HIGH AND LOW ROPES COURSES, KAYAKING, LACROSSE, LIFESAVING TRAINING, MOUNTAINEERING, MUSIC, PUBLICATIONS, RIFLERY, ROCK CLIMBING, SAILING, SOCCER, SOFTBALL, SWIMMING, TENNIS, TRACK AND FIELD, WATER POLO, FITNESS TRAINING, WRITER, VIDEO, AND VOLLEYBALL. CAMP DUDLEY AT KINIYA WAS FOUNDED IN 1919 BY HELEN VAN BUREN. ALSO A LEADER IN YOUTH AND LEADERSHIP DEVELOPMENT, CAMP DUDLEY AT KINIYA VALUES COOPERATION, RESPECT, LEADERSHIP, AND A GRADUATED SENSE OF RESPONSIBILITY WITH A DEDICATION TO DELIVERING A SAFE, LOVING, AND QUALITY CAMPING EXPERIENCE FOR GIRLS. ALSO ON LAKE CHAMPLAIN, KINIYA IS LOCATED IN COLCHESTER, VERMONT AND HAS MANY LONGSTANDING TRADITIONS SUCH AS KIWI DAY AND BIG/LITTLE SISTERS. THE CAMP CONTAINS 41 BULDINGS ON 140 ACRES OF LAND, WITH AN ANNUAL OPERATING BUDGET OF APPROXIMATELY 2.8 MILLION DOLLARS. KINIYA ENROLLS APPROXIMATELY 160 GIRLS, AGES 9-15 IN EACH OF ITS 4-WEEK SESSIONS. DAILY ACTIVITIES AT CAMP INCLUDE ARTS AND CRAFTS, ARCHERY, CAMPCRAFT, CANOEING, CREW, DANCE, DRAMA, GYMNASTICS, HIKING, KAYAKING, LACROSSE, MUSIC, HIGH AND LOW ROPES COURSE, SAILING, SOCCER, SOFTBALL, SWIMMING, TENNIS, VOLLEYBALL, AND WATERSKIING. 6044578 1 1 0 0 0 0 0 0 0 1 1 0 1 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 1 0 0 1 0 0 0 0 0 1 1 1 0 0 0 1 28 0 442 0 0 0 0 0 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X MATTHEW STOREY 5189624720 126 CAMP DUDLEY ROAD WESTPORT NY 12993 PETER ALLEN TRUSTEE 5.00 X 0 0 0 MICHAEL BRANSFORD TREASURER 5.00 5.00 X X 0 0 0 WILLIAM C BULLOCK III TRUSTEE 5.00 X 0 0 0 PATRICK BUTLER TRUSTEE 5.00 X 0 0 0 MARCUS CHIOFFI TRUSTEE 5.00 X 0 0 0 CAROLINE F DEANS TRUSTEE 5.00 X 0 0 0 JOSEPH P DONAHUE TRUSTEE 5.00 X 0 0 0 D'ANNE HURD TRUSTEE 5.00 2.00 X 0 0 0 KAREN P JOHNSON TRUSTEE 5.00 X 0 0 0 ROBIN JOHNSON TRUSTEE 5.00 X 0 0 0 JOHN C KOTZ TRUSTEE 5.00 X 0 0 0 LESLIE MACKENZIE TRUSTEE 5.00 X 0 0 0 RICHARD MAXWELL TRUSTEE 5.00 X 0 0 0 SEAN MCCALLA TRUSTEE 5.00 X 0 0 0 WHITNEY M PHELPS SECRETARY 5.00 5.00 X X 0 0 0 MATTHEW W QUIGLEY CHAIR 5.00 5.00 X X 0 0 0 JOHN C ULIN TRUSTEE 5.00 X 0 0 0 MARK C VALKENBURGH TRUSTEE 5.00 2.00 X 0 0 0 JAY WELLS TRUSTEE 5.00 X 0 0 0 KATHRYN B WISEMAN TRUSTEE 5.00 X 0 0 0 DIANE CALELLO TRUSTEE 5.00 X 0 0 0 MATTHEW STOREY CAMP DIRECTOR/CAMP DUDLEY 40.00 2.00 X 143600 0 49274 MARNIE MCDONAGH CAMP DIRECTOR/CAMP KINIYA 40.00 2.00 X 153372 0 24983 296972 0 74257 2 0 1 0 BREADLOAF CORPORATION 1293 ROUTE 7 SOUTH MIDDLEBURY VT 05753 DINING HALL CONSTRUCTION/PROJECT PERMITT 985904 ANDY TRAYAHHANDY ANDY'S CONSTRUCTION 201 COBBLE HILL ROAD MILTON VT 05468 RENOVATION OF LEADERSHIP CENTER, CONSTRU 185013 2 64895 1542805 906887 23614 2514587 CAMP TUITION & FEES 611600 5434063 5434063 FOUNDATION MANAGEMENT 561000 118895 118895 CAMP PROGRAMS 611600 66400 66400 5619358 45746 45746 4552 6261 0 -6261 4552 -1709 -1709 0 64895 4359 -4359 -4359 105580 78829 26751 26751 MISCELLANEOUS 611600 14576 14576 14576 8214950 5633934 0 66429 816103 816103 359741 263230 82816 13695 2154244 1619256 447209 87779 102906 76980 20444 5482 331644 200515 108248 22881 178823 109612 57807 11404 81385 77399 3986 34946 24462 10484 416786 375107 41679 12366 8491 3875 45500 12012 32816 672 112704 83376 27182 2146 884484 687244 179550 17690 267079 181094 85985 FOOD & FOOD SERVICES 496190 496190 CAMP OPERATIONS 488751 421453 67298 EQUIPMENT & SUPPLIES 318365 264332 54033 TAXES & LICENSES 175823 158241 17582 401163 177972 175051 48140 7679003 6044578 1420661 213764 625850 1152704 667280 221235 100127 131349 134761 100370 62271 52614 25916139 7499325 17647803 18416814 1413702 512966 13509008 12352566 305815 228987 755232 763075 35221849 33932680 390154 120528 143506 123718 24000 12000 2878448 2766520 250000 250000 3686108 3272766 X 17339716 18419990 14196025 12239924 31535741 30659914 35221849 33932680 X 535947 -9395 -1402379 X X 0 0 0 X 571259 1197682 5705139 2020842 2407512 11902434 30071 5508544 5418147 5685273 5725028 22367063 601330 6706226 11123286 7706115 8132540 34269497 140750 320266 2284444 123938 153770 3023168 0 140750 320266 2284444 123938 153770 3023168 31246329 46815 181926 28042 26740 8467 291990 46815 181926 28042 26740 8467 291990 648145 6888152 11151328 7732855 8141007 34561487 0.90410 0.89830 0.00840 0.01350 X 12421485 817944 -490447 1116670 11632312 0 1 1 1943437 1943437 23972702 7499325 16473377 18416814 BENEFICIAL INTEREST IN CAMP DUDLEY FOUNDATION 12352566 F 12352566 X 6074314 -9395 4054 -1402380 -1407721 7482035 732915 732915 8214950 6950141 4054 83188 87242 6862899 816104 816104 7679003 PART V, LINE 4: TO FURTHER THE MISSIONS OF CAMP DUDLEY BY PROVIDING FINANCIAL SUPPORT FOR THE TWO CAMPS. PART X, LINE 2: ASC SUBTOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ADDRESSES THE ACCOUNTING UNCERTAINTY OF INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF "MORE-LIKELY-THAN-NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SUBTOPIC 740-10 ALSO PROVIDES GUIDANCE ON MEASUREMENT CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. THE ORGANIZATION HAS DETERMINED THAT THE PROVISIONS OF SUBTOPIC 740-10 DO NOT HAVE A MATERIAL EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATIONS FOR YEARS PRIOR TO 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROVISION FOR DOUBTFUL PLEDGES 38,619. DECREASE IN BENEFICIAL INTEREST IN CAMP DUDLEY FOUNDATION -1,156,442. TRANSFER TO RELATED ORGANIZATION -284,557. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 816,103. STORE EXPENSES -78,829. FUNDRAISING EXPENSE -4,359. PART XII, LINE 2D - OTHER ADJUSTMENTS: STORE EXPENSES 78,829. FUNDRAISING EXPENSE 4,359. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 816,103. ROUNDING 1. ONLINE AUCTION 64895 64895 4359 64895 64895 4359 4359 -4359 1 FINANCIAL AID 232 816103 FMV THE CAMP PROVIDES FINANCIAL AID TO QUALIFIED CAMPERS. THE CAMP GRANTS SCHOLARSHIPS EVERY SUMMER TO CAMPERS WHO OTHERWISE MIGHT NOT BE FINANCIALLY ABLE TO ATTEND CAMP. THE AWARD PROCESS INCLUDES INTERVIEWS WITH THE PARENTS OF THE CAMPERS TO DETERMINE NEED AND CIRCUMSTANCES (FAMILY WITH LITTLE RECOURCES/LOW INCOME, LOSS OF JOB, ETC.) PART I, LINE 2: THE EXECUTIVE DIRECTOR REVIEWS SCHOLARSHIP AWARDS ANNUALLY TO ENSURE THEY ARE DIVERSE AND SUPPORT THE FINANCIALLY NEEDY. RETURNING CAMPER SCHOLARSHIPS ARE REVIEWED TO ENSURE THEY ARE STILL ADEQUATE AND TO DETERMINE WHETHER ADDITIONAL AMOUNTS ARE REQUIRED. X 1 0 X X X X 0 0 0 0 0 0 0 0 0 MATTHEW STOREY CAMP DIRECTOR/CAMP DUDLEY 143600 0 0 0 0 0 14360 0 34914 0 192874 0 0 0 MARNIE MCDONAGH CAMP DIRECTOR/CAMP KINIYA 133600 0 0 0 19772 0 13360 0 11623 0 178355 0 0 0 PART I, LINE 1A MATTHEW STOREY, CAMP DIRECTOR OF CAMP DUDLEY, INC., IS PROVIDED WITH A NON-TAXABLE ON-CAMPUS HOUSING BENEFIT. ANDREW BISSELLE MR. BISSELLE WAS THE FORMER EXECUTIVE DIRECTOR WITH OVER 10 SERVICE YEARS DEFERRED COMPENSATION AGREEMENT X 72000 12000 0 1 1 12000 JESSICA STOREY WIFE OF MATTHEW STOREY 15257 WELLNESS CONSULTING 0 JOHN STOREY FATHER OF MATTHEW STOREY 19059 DEVELOPMENT/CAMPAIGN CONSULTING 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS CURRENTLY REVIEWED BY THE TREASURER, THE AUDIT COMMITTEE AND THE BUSINESS MANAGER, AND IS APPROVED BY THEM FOR TRANSMISSION. A COPY IS ALSO MADE AVAILABLE TO THE ENTIRE BOARD OF TRUSTEES PRIOR TO SUBMISSION FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C CAMP DUDLEY, INC. HAS A CONFLICT OF INTEREST POLICY IN PLACE. EACH BOARD TRUSTEE AND KEY EMPLOYEE FILLS OUT AND SIGNS AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT. THESE STATEMENTS ARE FORWARDED TO THE SECRETARY OF THE CORPORATION WHO REVIEWS AND THEN FORWARDS TO THE AUDIT COMMITTEE WHO REVIEWS THEM, DETERMINES THAT TRANSACTIONS ARE ARMS LENGTH AND THAT NO EXCESS BENEFIT TRANSACTION EXISTS, AND PRESENTS A SUMMARY AND THE STATEMENTS TO THE FULL BOARD OF TRUSTEES. THE ANNUAL DISCLOSURE STATEMENTS CONFIRM THAT EACH BOARD TRUSTEE AND KEY EMPLOYEE HAS READ THE CONFLICT OF INTEREST POLICY AND UNDERSTANDS THE PROCEDURES OUTLINED THEREIN. THE CONFLICT OF INTEREST POLICY IS REVIEWED IF THE ORGANIZATION NEEDS TO CONDUCT BUSINESS WITH A BOARD TRUSTEE OR ONE OF HIS/HER ASSOCIATES. IF THERE IS A DISCUSSION THAT IS RELEVANT TO THE OPERATIONS OR POLICIES OF THE ORGANIZATION THAT A BOARD TRUSTEE MAY HAVE AN INFLUENCE ON OR A DIRECT INVOLVEMENT WITH, THE BOARD TRUSTEE MUST ACKNOWLEDGE THIS AND EXCUSE HIMSELF/HERSELF FROM THE DISCUSSION AND ANY RELATED VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNING BOARD OF TRUSTEES REVIEWS AND APPROVES THE COMPENSATION PACKAGE FOR THE BOYS' CAMP DIRECTOR, THE GIRLS' CAMP DIRECTOR, AND THE BUSINESS MANAGER. COMPARABLE DATA IS USED IN THE PROCESS AND RECORDS ARE KEPT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, THE GIFT ACCEPTANCE POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE LOCATED AT 126 DUDLEY ROAD, WESTPORT, NY 12993. FORM 990, PART XI, LINE 9: DECREASE IN BENEFICIAL INTEREST IN CAMP DUDLEY FOUNDATION -1,156,442. CHANGE IN ALLOWANCE FOR DOUBTFUL PLEDGES 38,619. ROUNDING 1. TRANSFER TO RELATED ORGANIZATION -284,557. FORM 990, PART XII, LINE 2C: THE CAMP HAS AN AUDIT COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. THE COMMITTEE ENGAGES THE AUDIT FIRM, OVERSEES THE AUDIT PROCESS AND ALSO TAKES PART IN REVIEW OF THE 990. CAMP DUDLEY AT KINIYA LLC 1317 KINIYA ROAD COLCHESTER VT 05446 205696015 SUMMER CAMP FOR GIRLS VT 2160595 12435250 CAMP DUDLEY INC CAMP DUDLEY FOUNDATION INC 126 CAMP DUDLEY ROAD WESTPORT NY 12993 463794874 SUPPORTING THE MISSIONS OF CAMP DUDLEY, INC AND ITS DISREGARDED ENTITY NY 501(C)(3) LINE 12A, I CAMP DUDLEY INC 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 CAMP DUDLEY FOUNDATION INC C 1542805 ACTUAL CAMP DUDLEY FOUNDATION INC R 284557 ACTUAL CAMP DUDLEY FOUNDATION INC L 118895 ACTUAL