AMERICAN CAMPING FOUNDATION INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CAMPING FOUNDATION INC (EIN 35-1811277)
Tax period
2015-07-01 to 2016-06-30
Filed
2016-10-31
IRS object ID
201633059349300628
Schema version
2015v2.1
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)
Return2016-10-31T10:00:26-05:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN350921680PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CROWE HORWATH LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110 West Market StreetAddressLine1Txt
Address Line2Suite 2000AddressLine2Txt
CityIndianapolisCityNm
State AbbreviationINStateAbbreviationCd
ZIP462042975ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-07-01TaxPeriodBeginDt

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 CassidyPersonNm
Person TitleCFOPersonTitleTxt
Signature2016-10-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRachel SpurlockPreparerPersonNm
PTINP00520729PTIN
Phone3176321100PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

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$532,367GrossReceiptsAmt
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 Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$105,629PYContributionsGrantsAmt
CY Contributions Grants$95,216CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$59,118PYInvestmentIncomeAmt
CY Investment Income$140,801CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$164,747PYTotalRevenueAmt
CY Total Revenue$236,017CYTotalRevenueAmt
PY Grants And Similar Paid$305,518PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$208,482CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,100PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,548CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$19,339PYOtherExpensesAmt
CY Other Expenses$27,775CYOtherExpensesAmt
PY Total Expenses$327,957PYTotalExpensesAmt
CY Total Expenses$237,805CYTotalExpensesAmt
PY Revenues Less Expenses-$163,210PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,788CYRevenuesLessExpensesAmt
Total Assets BOY$6,316,403TotalAssetsBOYAmt
Total Assets EOY$6,298,726TotalAssetsEOYAmt
Total Liabilities BOY$2,157,334TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,295,813TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$4,159,069NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,002,913NetAssetsOrFundBalancesEOYAmt
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$162,715ExpenseAmt
Grant$162,715GrantAmt
DescSUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$43,550ExpenseAmt
Grant$43,550GrantAmt
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 Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$2,217ExpenseAmt
Grant$2,217GrantAmt
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$208,482TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
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
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 (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Donald S Cheley
Chairman1.0Yes (X)Yes (X)$0$0$0
Tish Bolger
Board Member1.0Yes (X)$0$0$02.0
Peter Fritts
Board Member1.0Yes (X)$0$0$0
Craig Whiting
Board Member1.0Yes (X)$0$0$02.0
Christa Cassidy
Chief Financial Officer (Started January 2016)1.0Yes (X)$0$0$039.0
Thomas Holand
Chief Executive Officer1.0Yes (X)$0$187,455$37,19039.0
Rhonda Begley
Chief Financial Officer (Retired December 2015)1.0Yes (X)$0$100,841$25,73939.0
Peggy L Smith
Chief Executive Officer (retired December 2014)1.0$0$230,986$18,47039.0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$519,282TotReportableCompRltdOrgAmt
Total Other Compensation$81,399TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (true)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$50,750RelatedOrganizationsAmt
All Other Contributions$44,466AllOtherContributionsAmt
Total Contributions$95,216TotalContributionsAmt

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$141,506TotalRevenueColumnAmt
Exclusion$141,506ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

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

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$295,645SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$296,350SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$705SecuritiesAmt
Other$0OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$705TotalRevenueColumnAmt
Exclusion-$705ExclusionAmt

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$236,017TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$140,801ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$162,715TotalAmt
Program Services$162,715ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$45,767TotalAmt
Program Services$45,767ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,548TotalAmt
Management And General$1,548ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,889TotalAmt
Management And General$3,889ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,025TotalAmt
Management And General$6,025ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$15,605TotalAmt
Management And General$15,605ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$431TotalAmt
Program Services$0ProgramServicesAmt
Management And General$431ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$105TotalAmt
Management And General$105ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$830TotalAmt
Management And General$830ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$883TotalAmt
Management And General$883ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescTaxes and FeesDesc
Total$7TotalAmt
Management And General$7ManagementAndGeneralAmt

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$237,805TotalAmt
Program Services$208,482ProgramServicesAmt
Management And General$29,323ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$136,171BOYAmt
EOY$245,057EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$51,487BOYAmt
EOY$40,386EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt
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$5,923,929BOYAmt
EOY$5,824,199EOYAmt

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$204,816BOYAmt
EOY$189,084EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$6,316,403BOYAmt
EOY$6,298,726EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$296BOYAmt
EOY$435EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,157,038BOYAmt
EOY$2,295,378EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,157,334BOYAmt
EOY$2,295,813EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$553,370BOYAmt
EOY$523,072EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$920,331BOYAmt
EOY$731,914EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,685,368BOYAmt
EOY$2,747,927EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,159,069BOYAmt
EOY$4,002,913EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$6,316,403BOYAmt
EOY$6,298,726EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$1,788ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$154,368NetUnrlzdGainsLossesInvstAmt
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$162,715SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$162,715SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

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$4,159,069BeginningYearBalanceAmt
Contributions$95,215ContributionsAmt
Investment Earnings Or Losses-$25,875InvestmentEarningsOrLossesAmt
Grants Or Scholarships$209,123GrantsOrScholarshipsAmt
Administrative Expenses$16,375AdministrativeExpensesAmt
End Year Balance$4,002,911EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,451,851BeginningYearBalanceAmt
Contributions$105,629ContributionsAmt
Investment Earnings Or Losses-$81,180InvestmentEarningsOrLossesAmt
Grants Or Scholarships$305,518GrantsOrScholarshipsAmt
Administrative Expenses$11,713AdministrativeExpensesAmt
End Year Balance$4,159,069EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,009,916BeginningYearBalanceAmt
Contributions$44,379ContributionsAmt
Investment Earnings Or Losses$539,325InvestmentEarningsOrLossesAmt
Grants Or Scholarships$125,714GrantsOrScholarshipsAmt
Administrative Expenses$16,055AdministrativeExpensesAmt
End Year Balance$4,451,851EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,678,568BeginningYearBalanceAmt
Contributions$72,153ContributionsAmt
Investment Earnings Or Losses$336,565InvestmentEarningsOrLossesAmt
Grants Or Scholarships$60,159GrantsOrScholarshipsAmt
Administrative Expenses$17,211AdministrativeExpensesAmt
End Year Balance$4,009,916EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,734,714BeginningYearBalanceAmt
Contributions$89,343ContributionsAmt
Investment Earnings Or Losses-$59,469InvestmentEarningsOrLossesAmt
Grants Or Scholarships$54,046GrantsOrScholarshipsAmt
Administrative Expenses$31,974AdministrativeExpensesAmt
End Year Balance$3,678,568EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.1317BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.1819PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.6864TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
SPLIT INTEREST LIABILITY$116,208
FUNDS HELD FOR OTHERS$2,179,170
FieldValueIRS element (for citing)
Total Liability$2,295,378TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

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, 2016 and 2015, 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 are no longer subject to examination by taxing authorities for years before 2013. 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, 2016 and 2015.

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 Camping Association IncBusinessNameLine1Txt

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$162,715CashGrantAmt
Purpose Of GrantSUPPORT ORGANIZATIONPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
CAMPER SCHOLARSHIPS18$43,550
EDUCATION GRANTS2$2,217

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. ONCE SCHOLARSHIP RECIPIENTS ARE SELECTED, 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentYes (true)SeverancePaymentInd
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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Thomas Holand
Chief Executive Officer$0$187,455$0$0$0$0$0$15,469$0$21,721$0$224,645$0$0
Peggy L Smith
Chief Executive Officer (retired December 2014)$0$0$0$0$0$230,986$0$18,470$0$0$0$249,456$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule J, Part I, Line 3 METHODS USED BY RELATED ORGANIZATION TO ESTABLISH CEO'S COMPENSATIONTHE 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
Schedule J, Part I, Line 4a Severance or change-of-control paymentPEGGY SMITH - $230,875 PEGGY'S RETIREMENT AGREEMENT INCLUDED PAYMENT OF FULL SALARY FOR THE 2015 CALENDAR YEAR.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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 3.11, 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 od directors. The chair shall serve as the Chair of the Executive Committee.
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 INTERST POLICY AND ITS ADHERENCE TO IT ON AN ANNUAL BASIS.
Form 990, Part VI, Line 19 Required documents available to the publicGOVERNING 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)(3ExemptCodeSectionTxt
Public Charity Status9PublicCharityStatusTxt

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 OrgYes (true)GiftGrntCapContriFromOthOrgInd
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

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