2011-11-07T10:41:27-06:00 2011-06-30 GREENWALT CPAS INC 5342 W VERMONT STREET INDIANAPOLIS IN 46224 990 2010-07-01 351811277 AMERICAN CAMPING FOUNDATION INC AMER 7653428456 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 PEG SMITH 7653428456 2011-10-19 1 AMANDA MEKO CPA 3172412999 2010 2016-03-07 17:11:31Z PEGGY L SMITH 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 1786768 0 X WWW.ACACAMPS.ORG X 1990 IN TO RAISE FUNDS FOR THE SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC. 4 4 0 25 0 0 29325 503197 0 0 52605 134485 0 0 81930 637682 10953 22611 0 0 5000 5000 0 0 0 19674 30579 35627 58190 46303 579492 2813308 3865310 121613 130596 2691695 3734714 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. 0 0 5160 5160 SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC. 15951 15951 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. 1500 1500 GRANTS FOR SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS TO ATTEND AMERICAN CAMPING ASSOCIATION'S NATIONAL CONFERENCE EDUCATIONAL EVENT. 22611 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 1 1 0 0 0 0 0 1 1 1 1 1 1 1 1 0 IN X RHONDA BEGLEY CFO 7653493315 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 461517902 DONALD S CHELEY 1.00 X X 0 0 0 PETER FRITTS 1.00 X 0 0 0 ART WANNLUND 1.00 X 0 0 0 STEVE BASKIN 1.00 X 0 0 0 PEGGY L SMITH 40.00 X 0 177977 1538 RONDA BEGLEY 40.00 X 0 97734 815 0 275711 2353 0 0 1 0 0 503197 503197 62273 62273 1221298 1149086 72212 72212 72212 637682 0 0 134485 5160 5160 17451 17451 5000 5000 369 369 8820 8820 17243 17243 2495 2495 1340 1340 263 263 PHONE AND FAX 35 35 POSTAGE AND SHIPPING 7 7 TAXES AND FEES 7 7 58190 22611 35579 0 7616 17362 190496 179557 2440304 3470848 174892 197543 2813308 3865310 1738 121613 128858 121613 130596 X 467042 383540 886485 2308155 2381187 2691695 3734714 2813308 3865310 X 579492 463527 X X 0 1 1 X 0 X X 0 0 0 AMERICAN CAMPING ASSOCIATION INC 350962419 9 1 1 1 5160 1 5160 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2691695 587736 513473 58190 3734714 2461970 28825 236027 35127 2691695 2700119 122844 -248637 -112356 2461970 0.12510 0.63760 0.23730 0 0 0 ASSETS HELD IN SPLIT INTEREST 197543 197543 SPLIT INTEREST LIABILITY 128858 128858 637682 58190 579492 378988 84539 463527 1043019 1016670 378988 378988 637682 0 637682 58190 0 58190 0 58190 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE ORGANIZATION IS A NOT-FOR-PROFIT CORPORATION, EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE U. S. INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509 (A) OF THE INTERNAL REVENUE CODE. ACCOUNTING STANDARDS FOR INCOME TAXES PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS. THE ORGANIZATION INDIVIDUALLY EVALUATES ITS ACTIVITIES TO DETERMINE THAT THEY ARE IN COMPLIANCE WITH ITS TAX-EXEMPT PURPOSES. THE ORGANIZATION'S MANAGEMENT DOES NOT BELIEVE IT IS ENGAGED IN ANY ACTIVITIES THAT WOULD CREATE UNCERTAIN TAX POSITIONS. ALL TAX PERIODS PRIOR TO 2008 ARE NO LONGER SUBJECT TO EXAMINATION. 1 AMERICAN CAMPING ASSOCIATION INC 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 350962419 501(C)(3) 5160 SUPPORT ORGANIZATION CAMPER SCHOLARSHIP 7 15950 SCHOLARSHIPS 2 1501 OTHER INFORMATION: PART IV: CAMPER SCHOLARSHIPS - CAMPS SELECT THEIR OWN CAMPER SCHOLARSHIP RECIPIENTS BASED ON ELIGIBILITY BENCHMARK. CAMPS SUBMIT CAMPER SCHOLARSHIP APPLICATIONS FOR EACH INDIVIDUAL CAMPER SCHOLARSHIP FOR WHOM CAMPER SCHOLARSHIP IS REQUESTED. SCHOLARSHIPS - APPLICATIONS ARE REVIEWED BASED ON ELIGIBILITY BENCHMARKS. X X X X 0 0 0 0 0 0 0 0 0 PEGGY L SMITH 0 177977 0 0 0 0 0 14000 0 8616 0 200593 0 0 FORM 990, PART VI, SECTION A, LINE 6 AS PROVIDED IN THE ARTICLES OF INCORPORATION, MEMBERS OF AMERICAN CAMPING FOUNDATION, INC. (THE CORPORATION) SHALL BE THE MEMBERS OF THE BOARD OF DIRECTORS OF AMERICAN CAMPING ASSOCIATION, INC. (ACA), AN INDIANA NONPROFIT CORPORATION, AS THAT BODY SHALL EXIST FROM TIME TO TIME. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS SHALL CONSIST OF EIGHT (8) DIRECTORS, UNLESS OTHERWISE SPECIFIED BY RESOLUTION OF THE BOARD OF DIRECTORS, TO BE APPOINTED AND ELECTED AS FOLLOWS: (A) THE PRESIDENT OF ACA SHALL SERVE AS A DIRECTOR OF THE CORPORATION DURING HIS OR HER TENURE IN THAT POSITION;(B) THREE (3) INDIVIDUALS CURRENTLY SERVING ON THE BOARD OF DIRECTORS OF ACA SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF ACA TO SERVE AS DIRECTORS OF THE CORPORATION (THE ACA DIRECTORS); AND (C) FOUR (4) DIRECTORS SHALL BE ELECTED BY THE MEMBERS OF THE CORPORATION AT A MEETING OF THE MEMBERS BY A MAJORITY OF THE VOTES CAST BY THE MEMBERS (THE ELECTED DIRECTORS). FORM 990, PART VI, SECTION A, LINE 8A THE ORGANIZATION DID NOT KEEP MINUTES FOR MEETINGS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DID NOT KEEP MINUTES FOR MEETINGS OF THE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER AND THE AUDIT AND FINANCIAL POLICY COMMITTEE BEFORE PRESENTING A COPY TO THE BOARD. IF THERE ARE NO CORRECTIONS THE 990 IS COMPLETED AND FILED. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ANNUALLY DISCLOSE THEIR INVOLVEMENT WITH OTHER ORGANIZATIONS, WITH VENDORS, OR ANY OTHER ASSOCIATIONS THAT MIGHT PRODUCE A CONFLICT. BEFORE THE DISCUSSION OF A BOARD ITEM REQUIRING A VOTE, BOARD MEMBERS WILL BE REMINDED OF POTENTIAL CONFLICT OF INTEREST AND ASKED TO IDENTIFY ANY POTENTIAL CONFLICT OF INTEREST. THE BOARD WILL MONITOR ITS ADHERENCE TO ITS OWN GOVERNANCE PROCESS POLICIES REGULARLY. UPON THE CHOICE OF THE BOARD, ANY POLICY CAN BE MONITORED AT ANY TIME. HOWEVER, AT MINIMUM, THE BOARD WILL BOTH REVIEW THE POLICIES, AND MONITOR ITS OWN ADHERENCE TO THEM ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 THE FOUNDATION DOES NOT HAVE ANY EMPLOYEES. THE AMERICAN CAMPING ASSOCIATION, INC. (ACA) CEO'S IS THE FOUNDATION'S CEO WITH NO ADDITIONAL COMPENSATION. ACA'S CEO'S COMPENSATION IS COMPARED WITH OTHER COMPENSATION SURVEYS OR STUDIES AND IS APPROVED BY THE BOARD EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 BOARD POLICIES ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 378,988. TRANSFER OF NET ASSETS 84,539. TOTAL TO FORM 990, PART XI, LINE 5: 463,527. FORM 990, PART XI, LINE 2C RESPONSIBILITY FOR FINANCIAL STATEMENTS AND SELECTION OF AUDITORS. THE AUDIT AND FINACIAL POLICY COMMITTEE ASSUMES RESPONSIBILITY FOR THE AUDIT PROCESS, FINANCIAL STATEMENTS AND THE SELECTION OF THE AUDITORS. THIS PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR. AMERICAN CAMPING ASSOCIATION INC 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 461517902 350962419 FURTHER CHILDREN, YOUTH & ADULT WELFARE THROUGH THE CAMP EXPERIENCE IN 501(C)(3) 509(A)(2) CHARITY N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 AMERICAN CAMPING ASSOCIATION INC B 5160 AMERICAN CAMPING ASSOCIATION INC M 0 AMERICAN CAMPING ASSOCIATION INC N 5000 AMERICAN CAMPING ASSOCIATION INC O 10867