AMERICAN CAMPING FOUNDATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
AMERICAN CAMPING FOUNDATION INC (EIN 35-1811277)
Tax period
2012-07-01 to 2013-06-30
Filed
2013-11-01
IRS object ID
201343059349300539
Schema version
2012v2.1
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)
Timestamp2013-11-01T13:00:20-05:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1CROWE HORWATH LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line19600 Brownsboro RoadAddressLine1
Address Line2Suite 400AddressLine2
CityLouisvilleCity
StateKYState
ZIP Code402411122ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN351811277EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CAMPING FOUNDATION INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAMERNameControl
Phone7653428456Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line15000 STATE ROAD 67 NORTHAddressLine1
CityMARTINSVILLECity
StateINState
ZIP Code46151ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NamePEGGY SMITHName
TitleCEOTitle
Date Signed2013-10-30DateSigned
Authorize Third PartytrueAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameRachel SpurlockName
PTINP00520729PTIN
Phone5023263996Phone
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

Name Of Principal Officer Business NameOfPrincipalOfficerBusiness

FieldValueIRS element (for citing)
Business Name Line1PEGGY SMITHBusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line15000 STATE ROAD 67 NORTHAddressLine1
CityMARTINSVILLECity
StateINState
ZIP Code46151ZIPCode
FieldValueIRS element (for citing)
Gross Receipts2676807GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.ACACAMPS.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1990YearFormation
State Legal DomicileINStateLegalDomicile
Activity Or Mission DescriptionTHE MISSION OF THE AMERICAN CAMPING FOUNDATION, INC. IS TO RAISE FUNDS FOR THE SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC.ActivityOrMissionDescription
Nbr Voting Members Governing Body4NbrVotingMembersGoverningBody
Nbr Independent Voting Members4NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers25TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Contributions Grants Prior Year89343ContributionsGrantsPriorYear
Contributions Grants Current Year72153ContributionsGrantsCurrentYear
Program Service Revenue Prior Year0ProgramServiceRevenuePriorYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year99948InvestmentIncomePriorYear
Investment Income Current Year222074InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year189291TotalRevenuePriorYear
Total Revenue Current Year294227TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year54046GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY60159GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year4780SalariesEtcPriorYear
Salaries Etc Current Year5317SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year27194OtherExpensePriorYear
Other Expenses Current Year27516OtherExpensesCurrentYear
Total Expenses Prior Year86020TotalExpensesPriorYear
Total Expenses Current Year92992TotalExpensesCurrentYear
Revenues Less Expenses Prior Year103271RevenuesLessExpensesPriorYear
Revenues Less Expenses CY201235RevenuesLessExpensesCY
Total Assets BOY3795682TotalAssetsBOY
Total Assets EOY4133859TotalAssetsEOY
Total Liabilities BOY117114TotalLiabilitiesBOY
Total Liabilities EOY123943TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY3678568NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY4009916NetAssetsOrFundBalancesEOY
Mission DescriptionTHE 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.MissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense36920Expense
Grants36920Grants
DescriptionSUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC.Description

Activity2 Activity2

FieldValueIRS element (for citing)
Expense22150Expense
Grants22150Grants
DescriptionGRANTS 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.Description

Activity3 Activity3

FieldValueIRS element (for citing)
Expense1089Expense
Grants1089Grants
DescriptionGRANTS FOR EDUCATION SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS TO ATTEND AMERICAN CAMPING ASSOCIATION'S NATIONAL CONFERENCE EDUCATIONAL EVENT.Description
FieldValueIRS element (for citing)
Total Program Service Expense60159TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredtrueScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentstrueTermOrPermanentEndowments
Report Land Bldg EquipfalseReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiestrueReportOtherLiabilities
Report Fin48 FootnotetrueReportFin48Footnote
Independent Audit Financial StmtfalseIndependentAuditFinancialStmt
Consolidated Audit Financial StmttrueConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiesfalseFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationstrueGrantsToOrganizations
Grants To IndividualstrueGrantsToIndividuals
Schedule J RequiredtrueScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntitytrueRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees0NumberOfEmployees
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Excess Business HoldingsfalseExcessBusinessHoldings
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members4NbrVotingGoverningBodyMembers
Number Independent Voting Members4NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OtherfalseCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledINStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1RHONDA BEGLEY CFOBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number7653493315TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line15000 STATE ROAD 67 NORTHAddressLine1
CityMARTINSVILLECity
StateINState
ZIP Code46151ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationAverage Hours Per Week RelatedAverageHoursPerWeekRelated
DONALD S CHELEY
CHAIRMAN1.00XX000
MELANIE LOCKWOOD HERMAN
BOARD MEMBER1.00X0002.00
PETER FRITTS
BOARD MEMBER1.00X000
TISHA BOLGER
BOARD MEMBER1.00X0002.00
PEGGY SMITH
CHIEF EXECUTIVE OFFICER1.00X01950243203539.00
RHONDA BEGLEY
CHIEF FINANCIAL OFFICER1.00X0992991644539.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org0TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs294323TotalReportableCompFrmRltdOrgs
Total Other Compensation48480TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KtrueTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
All Other Contributions72153AllOtherContributions
Total Contributions72153TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

Total Revenue ColumnTotalRevenueColumn
0
0
0
0
0

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Total Program Service Revenue0TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column126222TotalRevenueColumn
Exclusion$126,222ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Rental Income Or Loss RentalIncomeOrLoss

FieldValueIRS element (for citing)
Real0Real
Personal0Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities2478432Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities2382580Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities95852Securities
Other0Other

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column95852TotalRevenueColumn
Exclusion$95,852ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Net Income Or Loss NetIncomeOrLoss

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (3 entries)

Total Revenue ColumnTotalRevenueColumn
0
0
0

Miscellaneous Revenue MiscellaneousRevenue

FieldValueIRS element (for citing)
Total Revenue Column0TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount
FieldValueIRS element (for citing)
Total Other Revenue0TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column294227TotalRevenueColumn
Related Or Exempt Function Income0RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$222,074ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total36920Total
Program Services36920ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

FieldValueIRS element (for citing)
Total23239Total
Program Services23239ProgramServices

Foreign Grants ForeignGrants

FieldValueIRS element (for citing)
Total0Total

Benefits To Members BenefitsToMembers

FieldValueIRS element (for citing)
Total0Total

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total0Total

Comp Disqual Persons CompDisqualPersons

FieldValueIRS element (for citing)
Total0Total

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total5317Total
Management And General5317ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total0Total

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total0Total

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total0Total

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total0Total

Fees For Services Legal FeesForServicesLegal

FieldValueIRS element (for citing)
Total0Total

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total9000Total
Management And General9000ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total0Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total0Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

FieldValueIRS element (for citing)
Total15623Total
Management And General15623ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total284Total
Program Services0ProgramServices
Management And General284ManagementAndGeneral
Fundraising0Fundraising

Advertising Advertising

FieldValueIRS element (for citing)
Total0Total

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total37Total
Management And General37ManagementAndGeneral

Information Technology InformationTechnology

FieldValueIRS element (for citing)
Total0Total

Royalties Royalties

FieldValueIRS element (for citing)
Total0Total

Occupancy Occupancy

FieldValueIRS element (for citing)
Total0Total

Travel Travel

FieldValueIRS element (for citing)
Total1211Total
Management And General1211ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

FieldValueIRS element (for citing)
Total0Total

Conferences Meetings ConferencesMeetings

FieldValueIRS element (for citing)
Total1087Total
Management And General1087ManagementAndGeneral

Interest Interest

FieldValueIRS element (for citing)
Total0Total

Payments To Affiliates PaymentsToAffiliates

FieldValueIRS element (for citing)
Total0Total

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total0Total

Insurance Insurance

FieldValueIRS element (for citing)
Total260Total
Management And General260ManagementAndGeneral

Other Expenses OtherExpenses

FieldValueIRS element (for citing)
DescriptionBUSINESS ENTITY FEEDescription
Total14Total
Management And General14ManagementAndGeneral

All Other Expenses AllOtherExpenses

FieldValueIRS element (for citing)
Total0Total
Program Services0ProgramServices
Management And General0ManagementAndGeneral
Fundraising0Fundraising

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total92992Total
Program Services60159ProgramServices
Management And General32833ManagementAndGeneral
Fundraising0Fundraising

Total Joint Costs TotalJointCosts

FieldValueIRS element (for citing)
Total0Total

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY394120BOY
EOY168300EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

FieldValueIRS element (for citing)
EOY0EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

FieldValueIRS element (for citing)
EOY0EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY500BOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis0LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec0LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY3217680BOY
EOY3769667EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Investments Program Related InvestmentsProgramRelated

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY183382BOY
EOY195892EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY3795682BOY
EOY4133859EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
EOY260EOY

Loans From Officers Directors LoansFromOfficersDirectors

FieldValueIRS element (for citing)
EOY0EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY117114BOY
EOY123683EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY117114BOY
EOY123943EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY460211BOY
EOY509496EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY747827BOY
EOY960162EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY2470530BOY
EOY2540258EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY3678568BOY
EOY4009916EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY3795682BOY
EOY4133859EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses201235ReconcilationRevenueExpenses
Reconciliation Unrealized Invest130113ReconciliationUnrealizedInvest
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement ConsolidatedXFinancialStatementConsolidated
FieldValueIRS element (for citing)
Audit CommitteetrueAuditCommittee
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3XSupportingOrganization509a3
Supporting Org509a3 Type1XSupportingOrg509a3Type1
Contrib By Controlling IndividualfalseContribByControllingIndividual
Contribution By Related PartyfalseContributionByRelatedParty
Contrib By35 Controlled EntityfalseContribBy35ControlledEntity

Supported Org Information SupportedOrgInformation

Name Name

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CAMPING ASSOCIATIONBusinessNameLine1
FieldValueIRS element (for citing)
EIN350962419EIN
Type Of Organization9TypeOfOrganization
Listed In Governing DoctrueListedInGoverningDoc
Supported Organization NotifiedtrueSupportedOrganizationNotified
Organized In UStrueOrganizedInUS
Amount$36,920Amount
FieldValueIRS element (for citing)
Total Number Of Supported Orgs1TotalNumberOfSupportedOrgs
Sum Of Amounts36920SumOfAmounts

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

FieldValueIRS element (for citing)
Beginning Of Year Balance3678568BeginningOfYearBalance
Contributions72153Contributions
Investment Earnings Or Losses336565InvestmentEarningsOrLosses
Grants Or Scholarships60159GrantsOrScholarships
Other Expenditures17211OtherExpenditures
End Of Year Balance4009916EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

FieldValueIRS element (for citing)
Beginning Of Year Balance3734714BeginningOfYearBalance
Contributions89343Contributions
Investment Earnings Or Losses-59469InvestmentEarningsOrLosses
Grants Or Scholarships54046GrantsOrScholarships
Other Expenditures31974OtherExpenditures
End Of Year Balance3678568EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

FieldValueIRS element (for citing)
Beginning Of Year Balance2691695BeginningOfYearBalance
Contributions587736Contributions
Investment Earnings Or Losses513473InvestmentEarningsOrLosses
Grants Or Scholarships22611GrantsOrScholarships
Other Expenditures35579OtherExpenditures
End Of Year Balance3734714EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

FieldValueIRS element (for citing)
Beginning Of Year Balance2461970BeginningOfYearBalance
Contributions28825Contributions
Investment Earnings Or Losses236527InvestmentEarningsOrLosses
Grants Or Scholarships10952GrantsOrScholarships
Other Expenditures24675OtherExpenditures
End Of Year Balance2691695EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

FieldValueIRS element (for citing)
Beginning Of Year Balance2700119BeginningOfYearBalance
Contributions122844Contributions
Investment Earnings Or Losses-311103InvestmentEarningsOrLosses
Grants Or Scholarships25620GrantsOrScholarships
Other Expenditures24270OtherExpenditures
End Of Year Balance2461970EndOfYearBalance
FieldValueIRS element (for citing)
Board Designated EOY Balance0.12710BoardDesignatedEOYBalance
Permanent Endowment EOY Balance0.63350PermanentEndowmentEOYBalance
Term Endowment EOY Balance0.23940TermEndowmentEOYBalance
Endowments Held By Unrelated OrgsfalseEndowmentsHeldByUnrelatedOrgs
Endowments Held By Related OrgsfalseEndowmentsHeldByRelatedOrgs

Land Land

FieldValueIRS element (for citing)
Book Value0BookValue

Buildings Buildings

FieldValueIRS element (for citing)
Book Value0BookValue

Leasehold Improvements LeaseholdImprovements

FieldValueIRS element (for citing)
Book Value0BookValue

Equipment Equipment

FieldValueIRS element (for citing)
Book Value0BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Book Value0BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings0TotalOfBookValueLandBuildings
Federal Income Tax Liability0FederalIncomeTaxLiability

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionSPLIT INTEREST LIABILITYDescription
Amount$123,683Amount
FieldValueIRS element (for citing)
Total Of Amounts123683TotalOfAmounts
Footnote In Part XIIIXFootnoteInPartXIII

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Intended uses of endowment fundsSchedule D, Part V, Line 4ENDOWMENT FUNDS ARE USED FOR CAMPERS SCHOLARSHIPS AND GRANTS.
FIN 48 (ASC 740) footnoteSchedule D, Part X, Line 2THE 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, 2013 AND 2012, 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 2010. 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, 2013 AND 2012.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Records MaintainedtrueRecordsMaintained

Recipient Table RecipientTable

Recipient Name Business RecipientNameBusiness

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CAMPING ASSOCIATION INCBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line15000 STATE ROAD 67 NORTHAddressLine1
CityMARTINSVILLECity
StateINState
ZIP Code46151ZIPCode
FieldValueIRS element (for citing)
EIN Of Recipient350962419EINOfRecipient
IRC Section501(C)(3)IRCSection
Amount Of Cash Grant36920AmountOfCashGrant
Purpose Of GrantSUPPORT ORGANIZATIONPurposeOfGrant
FieldValueIRS element (for citing)
Total Nbr Of501 C3 And Govt Grants1TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations0TotalNbrOfOtherOrganizations

Form990 Schedule I Part III Form990ScheduleIPartIII (2 entries)

Type Of GrantTypeOfGrantNumber Of RecipientsNumberOfRecipientsAmount Of Cash GrantAmountOfCashGrant
CAMPER SCHOLARSHIPS2122150
EDUCATION GRANTS31089

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierProcedures for monitoring use of grant fundsIdentifier
Return ReferenceSchedule I, Part I, Line 2ReturnReference
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.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePayment
Supplemental Nonqual Retire PlanfalseSupplementalNonqualRetirePlan
Equity Based Comp ArrangementfalseEquityBasedCompArrangement
Comp Based On Revenue Of Filing OrgfalseCompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related OrgsfalseCompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing OrgfalseCompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate OrgsfalseCompBasedNetEarningsRelateOrgs

Form990 Schedule J Part II Form990ScheduleJPartII

FieldValueIRS element (for citing)
Name PersonPEGGY SMITHNamePerson
TitleCHIEF EXECUTIVE OFFICERTitle
Base Compensation Filing Org0BaseCompensationFilingOrg
Comp Based On Related Orgs186305CompBasedOnRelatedOrgs
Bonus Filing Org0BonusFilingOrg
Bonus Related Orgs7000BonusRelatedOrgs
Other Compensation Filing Org0OtherCompensationFilingOrg
Other Compensation Related Orgs1719OtherCompensationRelatedOrgs
Deferred Comp Filing Org0DeferredCompFilingOrg
Deferred Comp Related Orgs16114DeferredCompRelatedOrgs
Nontaxable Benefits Filing Org0NontaxableBenefitsFilingOrg
Nontaxable Benefits Related Orgs15921NontaxableBenefitsRelatedOrgs
Total Compensation Filing Org0TotalCompensationFilingOrg
Total Compensation Related Orgs227059TotalCompensationRelatedOrgs
Comp Report Prior990 Filing Org0CompReportPrior990FilingOrg
Comp Report Prior990 Related Orgs0CompReportPrior990RelatedOrgs

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
IdentifierMETHODS USED BY RELATED ORGANIZATION TO ESTABLISH CEO'S COMPENSATIONIdentifier
Return ReferenceSCHEDULE J, PART I, LINE 3ReturnReference
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 COMMITTEEExplanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
Delegate broad authority to a committeeForm 990, Part VI, Section A, Line 1aBYLAWS; 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.
Review of form 990 by governing bodyForm 990, Part VI, Section B, Line 11bTHE 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.
Conflict of interest policyForm 990, Part VI, Section B, Line 12cBOARD 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.
Process used to establish compensation of top management officialForm 990, Part VI, Section B, Line 15aTHE 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 FY2013.
PROCESS TO DETERMINE COMPENSATION OF OTHER OFFICERSFORM 990, PART VI, LINE 15BTHE 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.
Governing documents, conflict of interest policy and financial statements available to the publicForm 990, Part VI, Section C, Line 19GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

FieldValueIRS element (for citing)
Business Name Line1AMERICAN CAMPING ASSOCIATIONBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line15000 STATE ROAD 67 NORTHAddressLine1
CityMARTINSVILLECity
StateINState
ZIP Code461517902ZIPCode
FieldValueIRS element (for citing)
Primary ActivitiesFURTHER CHILDREN, YOUTH & ADULT WELFARE THROUGH THE CAMP EXPERIENCEPrimaryActivities
Legal Domicile StateINLegalDomicileState
Exempt Code Section501(C)(3)ExemptCodeSection
Public Charity Status9PublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1
FieldValueIRS element (for citing)
Controlled OrgfalseControlledOrg

Form990 Schedule R Part IV Form990ScheduleRPartIV

Name Of Related Org NameOfRelatedOrg

FieldValueIRS element (for citing)
Business Name Line1CHARITABLE REMAINDER TRUST (2)BusinessNameLine1
FieldValueIRS element (for citing)
Primary ActivityINVESTMENTSPrimaryActivity
Legal Domicile StateINLegalDomicileState

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1
FieldValueIRS element (for citing)
Type Of EntityTRUSTTypeOfEntity
Percentage Ownership0PercentageOwnership
Controlled OrgfalseControlledOrg
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents RoyaltiesfalseReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other OrgtrueGiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other OrgfalseGiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other OrgfalseLoansOrGuaranteesFromOtherOrg
Dividends Related OrganizationfalseDividendsRelatedOrganization
Sale Of Assets To Other OrgfalseSaleOfAssetsToOtherOrg
Purchase Of Assets From Other OrgfalsePurchaseOfAssetsFromOtherOrg
Exchange Of AssetsfalseExchangeOfAssets
Rental Of Facilities To Other OrgsfalseRentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other OrgsfalseRentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other OrgsfalsePerformOfServicesForOtherOrgs
Perform Of Services By Other OrgsfalsePerformOfServicesByOtherOrgs
Sharing Of FacilitiestrueSharingOfFacilities
Sharing Of Paid EmployeestrueSharingOfPaidEmployees
Reimbursement Paid To Other OrgtrueReimbursementPaidToOtherOrg
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrg
Other Transfer To Other OrgfalseOtherTransferToOtherOrg
Other Transfer From Other OrgfalseOtherTransferFromOtherOrg

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