Civic Intelligence

New York Section American Camping Association Inc.

990 • Fiscal year 2015 • EIN 13-1603155

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 11, 2015

Organization ProfileWWW.ACA-NY.ORG

View Organization Page

108 WEST 39th STREET 15th FLOORNew York, NY 10018

(212) 391-5208

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

49th percentile

0.10x

Higher debt load relative to assets than 49% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

53rd percentile

0.12x

Higher debt load relative to revenue than 53% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

59th percentile

5.7%

Higher net margin than 59% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

84th percentile

$149,617

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

62nd percentile

4.1%

Faster asset growth than 62% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

68th percentile

12%

Faster revenue growth than 68% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$2,906,548

Up $113,304 (+4.1%) from 2014

Net Assets

Up

$2,621,844

Up $72,835 (+2.9%) from 2014

Liabilities

Up

$284,704

Up $40,469 (+17%) from 2014

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin59th percentile

Revenue

Up

$2,278,477

Up $252,914 (+12%) from 2014

Expenses

Up

$2,149,641

Up $376,423 (+21%) from 2014

Net Income

Down

$128,836

Down $123,509 (-49%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,967,359Liabilities 2011: $277,032Net Assets 2011: $1,690,3272011Assets 2012: $1,985,359Liabilities 2012: $196,661Net Assets 2012: $1,788,6982012Assets 2013: $2,371,924Liabilities 2013: $286,846Net Assets 2013: $2,085,0782013Assets 2014: $2,793,244Liabilities 2014: $244,235Net Assets 2014: $2,549,0092014Assets 2015: $2,906,548Liabilities 2015: $284,704Net Assets 2015: $2,621,8442015Assets 2016: $2,950,850Liabilities 2016: $253,560Net Assets 2016: $2,697,2902016Assets 2017: $3,245,684Liabilities 2017: $257,142Net Assets 2017: $2,988,5422017Assets 2018: $3,519,049Liabilities 2018: $255,593Net Assets 2018: $3,263,4562018Assets 2019: $3,511,214Liabilities 2019: $260,220Net Assets 2019: $3,250,9942019Assets 2020: $3,381,896Liabilities 2020: $352,296Net Assets 2020: $3,029,6002020Assets 2021: $4,053,513Liabilities 2021: $149,309Net Assets 2021: $3,904,2042021Assets 2022: $3,832,454Liabilities 2022: $56,596Net Assets 2022: $3,775,8582022Assets 2023: $4,958,569Liabilities 2023: $312,769Net Assets 2023: $4,645,8002023Assets 2024: $5,708,825Liabilities 2024: $263,712Net Assets 2024: $5,445,1132024Assets 2025: $6,409,564Liabilities 2025: $262,939Net Assets 2025: $6,146,6252025

Highlighted filing

2015

Assets$2,906,548
Liabilities$284,704
Net Assets$2,621,844
Open 2015 Filing

Operations Trend

Revenue Growth68th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,867,3712011Expenses 2012: $1,759,6232012Revenue 2013: $1,909,531Expenses 2013: $1,747,609Net Income 2013: $161,9222013Revenue 2014: $2,025,563Expenses 2014: $1,773,218Net Income 2014: $252,3452014Revenue 2015: $2,278,477Expenses 2015: $2,149,641Net Income 2015: $128,8362015Revenue 2016: $2,219,287Expenses 2016: $2,048,937Net Income 2016: $170,3502016Revenue 2017: $2,244,517Expenses 2017: $2,275,031Net Income 2017: -$30,5142017Revenue 2018: $2,223,176Expenses 2018: $2,130,478Net Income 2018: $92,6982018Revenue 2019: $2,291,568Expenses 2019: $2,121,721Net Income 2019: $169,8472019Revenue 2020: $2,138,061Expenses 2020: $2,071,123Net Income 2020: $66,9382020Revenue 2021: $872,911Expenses 2021: $1,064,942Net Income 2021: -$192,0312021Revenue 2022: $2,163,208Expenses 2022: $1,643,439Net Income 2022: $519,7692022Revenue 2023: $2,194,229Expenses 2023: $1,736,266Net Income 2023: $457,9632023Revenue 2024: $2,324,461Expenses 2024: $2,054,296Net Income 2024: $270,1652024Revenue 2025: $2,296,006Expenses 2025: $2,030,615Net Income 2025: $265,3912025

Highlighted filing

2015

Revenue$2,278,477
Expenses$2,149,641
Net Income$128,836
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 11, 2015
Return Version
2014v5.0
Gross Receipts
$2,349,797
Mission and Program Overview

Mission

To enhance organized camping experiences via programs that educate individuals involved in operating organized camps, promote and guide the public towards realizing the benefits of camping, and advocate issues affecting camping.

To enhance organized camping experiences via programs which educate individuals involved in operating organized camps; promote and guide the public towards realizing the benefits of camping; and advocate issues affecting camping.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,822,434$2,037,867▲ $215,433
Savings and Temporary Cash Investments$690,155$655,974▼ $34,181
Cash and Non-Interest-Bearing Accounts$242,128$128,803▼ $113,325
Accounts Receivable$12,114$53,262▲ $41,148
Prepaid Expenses and Deferred Charges$7,941$10,060▲ $2,119
Land, Buildings, and Equipment, Net$5,673$7,783▲ $2,110
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$2,793,244$2,906,548▲ $113,304
Other Assets Total$12,799$12,799→ $0
Liabilities
Deferred Revenue$185,108$211,188▲ $26,080
Accounts Payable and Accrued Expenses$59,127$73,515▲ $14,388
Other Liabilities-$1-
Total Liabilities$244,235$284,704▲ $40,469
Net Assets / Fund Balance
Unrestricted Net Assets$2,350,023$2,422,858▲ $72,835
Permanently Rstr Net Assets$198,986$198,986→ $0
Total Net Assets Fund Balance$2,549,009$2,621,844▲ $72,835
Total Liabilities and Net Assets / Fund Balance$2,793,244$2,906,548▲ $113,304

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,601$67,829$73,430
Other Land Buildings$2,182$36,241$38,423
Leasehold Improvements-$7,410$7,410

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$555,380-▲ $2,888-$558,268
2013$453,162-▲ $102,218-$555,380
2012$384,875-▲ $68,287-$453,162
2011$410,258-▼ $25,383-$384,875
2010$395,481-▲ $14,777-$410,258
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Susie LupertExecutive DirectorFT$149,617$149,617

Board Members and Trustees

NameTitle
Andy PritikinPresident
Benjamin EspositoDirector
Billy HochDirector
Cynthia RubinoDirector
Dan WeirDirector
Dave SkolnikDirector
Dawn EwingDirector
Doug FullmanDirector
Doug VolanDirector
Gregg LichtDirector
Jed BuckDirector
Jeff SkierDirector
Josh MaleDirector
Laurie RinkeDirector
Mark BeneforeDirector
Mary Anne KilleenDirector
Mitch ReiterDirector
Sam BorekDirector
Scott BrodyDirector
Todd RothmanDirector
Christie KoSecretary
Alicia SkoveraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,179,541
Investment Income
$65,309
Other Revenue
$33,627
Change in Net Assets
$128,836

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,266,994
Revenue Not Reported on Financial Statements
$11,483
Revenue Not Reported on Form 990
$-44,518
Total Revenue per Audited Statements
$2,222,476
Total Revenue per Form 990
$2,278,477
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,293,404
Salaries, Compensation, and Employee Benefits$856,237
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$499,474$28,082-$527,556
Travel$136,915$38,529-$175,444
Current Officers, Directors, Trustees, and Key Employees$127,526$31,881-$159,407
Fees for Services Lobbying-$105,000-$105,000
Occupancy$96,859$32-$96,891
Advertising$79,105$11,777-$90,882
Other Employee Benefits$69,936$6,689-$76,625
Payroll Taxes$50,186$4,728-$54,914
All Other Expenses$24,720$16,962-$41,682
Pension Plan Contributions$34,441$3,294-$37,735
Other Expenses$33,416$338-$33,754
Fees for Services Accounting-$16,046-$16,046
Office Expenses$3,404$12,529-$15,933
Insurance$4,878$5,077-$9,955
Fees for Services Legal$1,955$1,545-$3,500
Payments to Affiliates$3,500--$3,500
Depreciation Depletion$1,930$1-$1,931
Total Functional Expenses$1,864,336$285,305$0$2,149,641

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,149,641
Total Expenses per Audited Statements$2,149,641
Total Expenses per Form 990$2,149,641
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“Members are made up of individuals that vote for the board of directors.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The form 990 is prepared by an outside accountant with the assistance of the executive director. The 990 is reviewed by the treasurer, the president, and the executive director for approval. If there are any issues an extension will be filed and the 990 will be discussed at the next board meeting.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Potential conflicts are monitored regularly by the executive director and by the board of directors at meetings.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Evaluated by committee at board meeting. The committee evaluates the compensation compared to the compensation of other like executive directors. Also, all evaluations are contemporaneously documented in the board meeting minutes.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“There are no other compensated officers or key employees currently. If there were, compensation would be evaluated by committee at board meetings.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Available upon request and on guidestar.”

Filing and Contact Details

Filer

Filer Name
New York Section American
EIN
13-1603155
Phone
2123915208
Address
108 WEST 39th STREET 15th FLOOR, NEW YORK, NY 10018

Signing Officer

Name
Susie Lupert
Title
Executive Director
Signed
2015-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
1954
Legal Domicile
Ny
Voting Board Members
23
Independent Board Members
23
Employees
10

Preparer

Firm
Wagner & Zwerman LLP
Address
450 Wireless Boulevard, Hauppauge, NY 11788
Preparer
Andrew M Zwerman CPA
Phone
6317771000
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Permanent endowment assets are donor restricted to investment in perpetuity, the income from which is expendable to support the section's program activities upon aproval by the board of directors.”

Part X : FIN48 Footnote

“The section is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code, and qualifies for the charitable contribution deduction. The section has adopted the authoritative guidance concerning accounting for uncertainty in income taxes. Its adoption has had no effect on the section's financial statements. The section accounts for uncertainty in income taxes using a recognition threshold of more likely than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management has determined that there were no tax uncertainties that met the recognition threshold at the statment of financial position dates, and no interest and penalties related to unrecognized tax benefits have been recognized in the section's financial statements.the section timely files form 990 annually in the u.s. Federal jurisdiction and believes it fulfills its legal obligation to submit annual state registrations in various states, as required. The section has no open filing years prior to june 30, 2014. No returns or registrations are presently under examination by the relevant authorities. In addition, the section's policy is to classify, if any, interest accrued on unrecognized tax benefits with interest expense, and penalties within management and general expenses.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,906,548
Liabilities
$284,704
Net assets
$2,621,844
Revenue
$2,278,477
Expenses
$2,149,641
Net income
$128,836
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.41$0.26$6.15$2.30$2.03$0.27
2024Detailed filing. Detailed filing data is available for this year.$5.71$0.26$5.45$2.32$2.05$0.27
2023Detailed filing. Detailed filing data is available for this year.$4.96$0.31$4.65$2.19$1.74$0.46
2022Detailed filing. Detailed filing data is available for this year.$3.83$0.06$3.78$2.16$1.64$0.52
2021Detailed filing. Detailed filing data is available for this year.$4.05$0.15$3.90$0.87$1.06$0.19
2020Detailed filing. Detailed filing data is available for this year.$3.38$0.35$3.03$2.14$2.07$0.07
2019Detailed filing. Detailed filing data is available for this year.$3.51$0.26$3.25$2.29$2.12$0.17
2018Detailed filing. Detailed filing data is available for this year.$3.52$0.26$3.26$2.22$2.13$0.09
2017Detailed filing. Detailed filing data is available for this year.$3.25$0.26$2.99$2.24$2.28$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.95$0.25$2.70$2.22$2.05$0.17
2015Detailed filing. Detailed filing data is available for this year.$2.91$0.28$2.62$2.28$2.15$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.79$0.24$2.55$2.03$1.77$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.29$2.09$1.91$1.75$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.20$1.79$1.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.28$1.69$1.87