2014-11-07T18:00:36-06:00 2014-06-30 CROWE HORWATH LLP 9600 BROWNSBORO ROAD SUITE 400 LOUISVILLE KY 402411122 990 2013-07-01 351811277 AMERICAN CAMPING FOUNDATION INC AMER 7653428456 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 PEGGY SMITH CEO 2014-11-05 true Rachel Spurlock P00520729 5023263996 2013 2015-11-30 17:44:51Z PEGGY SMITH 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 5585406 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. 5 5 0 25 0 72153 44379 0 0 222074 817982 0 0 294227 862361 60159 125714 0 0 5317 3750 0 0 0 27516 38919 92992 168383 201235 693978 4133859 4957034 123943 505183 4009916 4451851 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 97613 97613 SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC. 26500 26500 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. 1601 1601 GRANTS FOR EDUCATION SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS TO ATTEND AMERICAN CAMPING ASSOCIATION'S NATIONAL CONFERENCE EDUCATIONAL EVENT. 125714 true true 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 false true 1 0 true 0 false false false false false false false false false false false X 5 5 false false false false false false false true true false false true true true true true true true false false IN X RHONDA BEGLEY CFO 7653493315 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 DONALD S CHELEY CHAIRMAN 1.00 X X 0 0 0 CRAIG WHITING BOARD MEMBER 1.00 1.00 X 0 0 0 MELANIE LOCKWOOD HERMAN BOARD MEMBER 1.00 2.00 X 0 0 0 PETER FRITTS BOARD MEMBER 1.00 X 0 0 0 TISHA BOLGER BOARD MEMBER 1.00 2.00 X 0 0 0 PEGGY SMITH CHIEF EXECUTIVE OFFICER 1.00 39.00 X 0 188858 35040 RHONDA BEGLEY CHIEF FINANCIAL OFFICER 1.00 39.00 X 0 101494 21135 THOMAS HOLLAND CHIEF FOUNDATION AND FUNDS DEVELOPMENT OFFICER 2.00 39.00 X 0 16827 60 0 307179 56235 0 false true false 0 44379 44379 0 0 0 0 0 0 0 0 0 0 129673 129673 0 0 0 0 0 5411354 4723045 688309 0 688309 688309 0 0 0 0 0 0 0 0 0 0 0 862361 0 0 817982 97613 97613 28101 28101 0 0 0 0 3750 3750 0 0 0 0 0 7726 7726 0 0 26615 26615 284 0 284 0 0 231 231 0 0 0 3039 3039 0 996 996 0 0 0 0 28 0 28 0 168383 125714 42669 0 0 168300 4737110 0 0 0 0 0 0 0 0 3769667 0 0 0 0 0 195892 219924 4133859 4957034 260 0 0 123683 505183 123943 505183 X 509496 581555 960162 1289112 2540258 2581184 4009916 4451851 4133859 4957034 693978 -252043 0 X false true X true false X X false false false AMERICAN CAMPING ASSOCIATION 350962419 9 true true true 97613 1 97613 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4009916 44379 539325 125714 16055 4451851 3678568 72153 336565 60159 17211 4009916 3734714 89343 -59469 54046 31974 3678568 2691695 587736 513473 22611 35579 3734714 2461970 28825 236527 10952 24675 2691695 0.13060 0.57980 0.28960 false false 0 0 0 0 0 0 0 SPLIT INTEREST LIABILITY 132661 FUNDS HELD FOR OTHERS 372522 505183 X 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, 2014 AND 2013, 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 2011. 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, 2014 AND 2013. true AMERICAN CAMPING ASSOICATION INC 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 350962419 501(C)(3) 97613 SUPPORT ORGANIZATION 1 0 CAMPER SCHOLARSHIPS 13 26500 EDUCATION GRANTS 2 1601 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 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. false false false false false false false PEGGY SMITH CHIEF EXECUTIVE OFFICER 0 188858 0 0 0 0 0 15602 0 19438 0 223898 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, Sec A, 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 OD DIRECTORS. THE CHAIR SHALL SERVE AS THE CHAIR OF THE EXECUTIVE COMMITTEE. Form 990, Part VI, Sec B, 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, Sec B, 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 INTERST POLICY AND ITS ADHERENCE TO IT ON AN ANNUAL BASIS. Form 990, Part VI, Sec B, Line 15a, Process to establish compensation of top management official THE CEO OF THE FOUNDATION IS COMPENSATION BY A RELATED ORGANIZATION, AMERICAN CAMPING ASSOCIATION (ACA). THAT ORGANIZATION UNDERGOES THE FOLLOWING PROCESS IN COMPENSATING THE CEO: THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS OF ACA EVALUATES THE CEO'S PERFORMANCE ANNUALLY. THE CEO'S COMPENSATION IS COMPARED WITH ASAE'S AND PRM'S SALARY SURVEYS AND OTHER ORGANIZATIONS FORM 990'S. THIS PROCESS AND ITS CONCLUSIONS ARE DOCUMENTED BY THE COMMITTEE IN ITS MEETING MINUTES. THIS PROCESS WAS LAST CONDUCTED IN FY2014. 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, Sec C, 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 461517902 350962419 FURTHER CHILDREN, YOUTH & ADULT WELFARE THROUGH THE CAMP EXPERIENCE IN 501(C)(3) 9 NA false CHARITABLE REMAINDER TRUST (2) INVESTMENTS IN NA TRUST false true false false false false false false false false false false false true true true false false false