Civic Intelligence

New York Section American Camping Association Inc.

990 • Fiscal year 2018 • EIN 13-1603155

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 14, 2018

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

47th percentile

0.07x

Higher debt load relative to assets than 47% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

54th percentile

0.11x

Higher debt load relative to revenue than 54% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

53rd percentile

4.2%

Higher net margin than 53% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$188,355

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

70th percentile

8.4%

Faster asset growth than 70% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

36th percentile

-1.0%

Faster revenue growth than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets47th percentile

Assets

Up

$3,519,049

Up $273,365 (+8.4%) from 2017

Net Assets

Up

$3,263,456

Up $274,914 (+9.2%) from 2017

Liabilities

Down

$255,593

Down $1,549 (-0.6%) from 2017

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin53rd percentile

Revenue

Down

$2,223,176

Down $21,341 (-1.0%) from 2017

Expenses

Down

$2,130,478

Down $144,553 (-6.4%) from 2017

Net Income

Up

$92,698

Up $123,212 (+404%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth70th 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

2018

Assets$3,519,049
Liabilities$255,593
Net Assets$3,263,456
Open 2018 Filing

Operations Trend

Revenue Growth36th 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

2018

Revenue$2,223,176
Expenses$2,130,478
Net Income$92,698
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$2,291,446
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,725,441$3,049,857▲ $324,416
Cash and Non-Interest-Bearing Accounts$136,591$304,589▲ $167,998
Prepaid Expenses and Deferred Charges$19,248$63,525▲ $44,277
Accounts Receivable$131,276$49,507▼ $81,769
Savings and Temporary Cash Investments$203,617$17,895▼ $185,722
Land, Buildings, and Equipment, Net$5,511$9,676▲ $4,165
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$3,245,684$3,519,049▲ $273,365
Other Assets Total$24,000$24,000→ $0
Liabilities
Deferred Revenue$175,867$172,072▼ $3,795
Accounts Payable and Accrued Expenses$81,275$83,521▲ $2,246
Total Liabilities$257,142$255,593▼ $1,549
Net Assets / Fund Balance
Unrestricted Net Assets$2,789,556$3,064,470▲ $274,914
Permanently Rstr Net Assets$198,986$198,986→ $0
Total Net Assets Fund Balance$2,988,542$3,263,456▲ $274,914
Total Liabilities and Net Assets / Fund Balance$3,245,684$3,519,049▲ $273,365

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,502$72,840$80,342
Other Land Buildings$2,174$38,349$40,523

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$693,764-▲ $77,680-$771,444
2016$590,851-▲ $102,913-$693,764
2015$558,268-▲ $32,582-$590,851
2014$555,380-▲ $2,888-$558,268
2013$453,162-▲ $102,218-$555,380
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susannah LupertExecutive DirectorFT$151,755$36,600$188,355

Board Members and Trustees

NameTitle
Andy PritikinPast President
Sam BorekPresident
Benjamin EspositoDirector
Cynthia RubinoDirector
Dan WeirDirector
Dawn EwingDirector
Doug VolanDirector
Franya BarnettDirector
Gregg LichtDirector
Jed BuckDirector
Jeff SkierDirector
Josh MaleDirector
Josh PhillipsDirector
Justin DockswellDirector
Laurie RinkeDirector
Mark BeneforeDirector
Mitch ReiterDirector
Scott BrodyDirector
Todd RothmanDirector
Will PierceDirector
Christie KoSecretary
Alicia SkoveraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$433,718
Program Service Revenue
$1,606,727
Investment Income
$111,902
Other Revenue
$70,829
Change in Net Assets
$92,698

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,209,080
Revenue Not Reported on Financial Statements
$14,096
Revenue Not Reported on Form 990
$196,312
Total Revenue per Audited Statements
$2,405,392
Total Revenue per Form 990
$2,223,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,248,603
Salaries, Compensation, and Employee Benefits$881,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$524,417$3,524-$527,941
Advertising$175,002--$175,002
Current Officers, Directors, Trustees, and Key Employees$138,005$34,501-$172,506
Travel$130,328$36,962-$167,290
Occupancy$155,565$8,442-$164,007
Fees for Services Lobbying-$140,000-$140,000
Other Employee Benefits$88,517$5,539-$94,056
Fees for Services Accounting$44,395$16,568-$60,963
Payroll Taxes$51,284$2,678-$53,962
Other Expenses$38,796$392-$39,188
Pension Plan Contributions$31,570$1,840-$33,410
All Other Expenses$19,481$137-$19,618
Office Expenses$7,832$7,998-$15,830
Depreciation Depletion$2,606$141-$2,747
Insurance$961$1,000-$1,961
Fees for Services Legal$1,168$432-$1,600
Total Functional Expenses$1,864,091$266,387$0$2,130,478

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,130,478
Total Expenses per Audited Statements$2,130,478
Total Expenses per Form 990$2,130,478
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-
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
Susannah Lupert
Title
Executive Director
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1954
Legal Domicile
Ny
Voting Board Members
22
Independent Board Members
21
Employees
10

Preparer

Firm
Wagner & Zwerman LLP
Address
201 Old Country Road Ste 202, Melville, NY 11747-2731
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, 2017. 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.”

Raw XML AppendixShowing 400 of 696 raw XML fields

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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IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16President
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Director
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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,519,049
Liabilities
$255,593
Net assets
$3,263,456
Revenue
$2,223,176
Expenses
$2,130,478
Net income
$92,698
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