2018-11-08T12:08:23-06:00 2018-06-30 350921680 CROWE LLP 135 N Pennsylvania Street Suite 200 Indianapolis IN 46204 990 2017-07-01 351811277 AMERICAN CAMPING FOUNDATION INC AMER 7653428456 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 Christa M Cassidy CFO 2018-11-08 true Rachel Spurlock P00520729 3176321100 2017 2018-06-14 16:35:46Z Thomas Rosenberg 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 486875 false X WWW.ACACAMPS.ORG X 1990 IN THE MISSION OF THE AMERICAN CAMPING FOUNDATION, INC. IS TO RAISE FUNDS FOR THE SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC. 6 6 0 6 0 0 49854 57273 0 152931 183451 0 202785 240724 251357 102154 0 0 0 0 21366 33031 272723 135185 -69938 105539 8278375 8769428 4025630 4313706 4252745 4455722 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. false false 56480 56480 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. 45674 45674 SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC. 0 0 GRANTS FOR EDUCATION SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS TO ATTEND AMERICAN CAMPING ASSOCIATION'S NATIONAL CONFERENCE EDUCATIONAL EVENT. 102154 true true false false false false false false false true false false false false true true false true false false false false false false false false false true true true false false false false false false false false false false false false false true false false false true 1 0 true 0 false false false false false false true false false false X 6 6 false false false false false false false true true false false true true true true true true false false false IN X X Christa Cassidy CFO 7653493315 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 DONALD S CHELLEY CHAIR 1.0 X X 0 0 0 ROSS TURNER BOARD MEMBER 1.0 2.0 X 0 0 0 CHICKA ELLOY BOARD MEMBER (STARTED APRIL) 1.0 2.0 X 0 0 0 STEVE BASKIN BOARD MEMBER 1.0 X 0 0 0 ANNE DERBER BOARD MEMBER 1.0 X 0 0 0 MIKE HORNER BOARD MEMBER 1.0 X 0 0 0 CRAIG WHITING BOARD MEMBER (Partial Year) 1.0 2.0 X 0 0 0 THOMAS ROSENBERG CHIEF EXECUTIVE OFFICER 1.0 39.0 X 0 216490 49059 CHRISTA M CASSIDY CHIEF FINANCIAL OFFICER 1.0 39.0 X 0 107626 19104 0 324116 68163 0 false true false 0 57273 57273 0 0 0 0 0 150606 150606 0 0 278996 246151 32845 0 32845 32845 0 0 0 0 0 240724 0 0 183451 45674 45674 56480 56480 132 132 4750 4750 12414 12414 4689 0 4689 0 850 850 5199 5199 4997 4997 0 0 0 0 135185 102154 33031 0 1767588 290030 18989 0 0 0 0 3491 0 0 0 0 6286909 8264408 0 0 204889 211499 8278375 8769428 6352 4723 0 4019278 4308983 4025630 4313706 X 565203 570845 890011 1030073 2797531 2854804 4252745 4455722 8278375 8769428 105539 97438 0 X false true X true false X X 1 AMERICAN CAMPING ASSOCIATION 350962419 9 true 45674 0 1 45674 0 true false false false false false false false false false false false false false false true false 4252745 57253 269939 102154 22053 4455730 4002911 49854 460073 251357 8736 4252745 4159069 95215 -25875 209123 16375 4002911 4451851 105629 -81180 305518 11713 4159069 4009916 44379 539325 125714 16055 4451851 0.1281 0.6407 0.2312 false false SPLIT INTEREST LIABILITY 111107 FUNDS HELD FOR OTHERS 4197876 4308983 X 325748 97438 0 97438 228310 12414 0 12414 240724 122771 0 0 122771 12414 0 12414 135185 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, 2018 and 2017, 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, 2018 and 2017. true AMERICAN CAMPING ASSOCIATION INC 5000 STATE ROAD 67 NORTH MARTINVILLE IN 46151 350962419 501(c)(3) 45674 SUPPORT ORGANIZATION 1 0 CAMPER SCHOLARSHIPS 13 56480 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. ONCE SCHOLARSHIP APPLICATION HAVE BEEN RECEIVED AND REVIEWED, THE ORGANIZATION REMITS SCHOLARSHIP FUNDING DIRECTLY TO THE CAMPS. EDUCATION SCHOLARSHIP FUNDS ARE EITHER PAID DIRECTLY TO THE EDUCATION PROVIDER OR TO THE WINNER OF THE SCHOLARSHIP UPON PROOF OF PAYMENT OF EDUCATION EXPENSES. false false false false false false false THOMAS ROSENBERG CHIEF EXECUTIVE OFFICER 0 215610 0 0 0 880 0 18000 0 31059 0 265549 0 0 Schedule J, Part I, Line 3 METHODS USED BY RELATED ORGANIZATION TO ESTABLISH CEO'S COMPENSATION 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 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 3.11, Executive Committee: There shall be, and by adoption of these bylaws the board of directors hereby creates, an executive committee of the corporation, which shall consist of three (3) directors, appointed by a majority of all the directors in office when the action is taken. During intervals between meetings of the Board of Directors, the Executive Committee shall have and exercise all of the authority of the Board of Directors in the management of the corporation, except where prohibited by law. The Executive committee shall cause minutes of its proceedings to be kept and filed with the minutes of the proceedings of the Board of Directors. The chair shall serve as the Chair of the Executive Committee. 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. AMERICAN CAMPING ASSOCIATION 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 350962419 FURTHER CHILDREN, YOUTH & ADULT WELFARE THROUGH THE CAMP EXPERIENCE IN 501(c)(3) 10 NA false CHARITABLE REMAINDER TRUST (2) 5000 state road 67 north martinsville IN 46151 INVESTMENTS IN NA Trust false false true false false false false false false false false false false false true true true false false false