Civic Intelligence

American Camping Foundation Inc.

990 • Fiscal year 2013 • EIN 35-1811277

Jul 01, 2012 to Jun 30, 2013 • Filed on Oct 30, 2013

Organization ProfileWWW.ACACAMPS.ORG
5000 State Road 67 North46151
Siviq Scores

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

Liabilities / Assets

32nd percentile

0.03x

Higher debt load relative to assets than 32% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

68th percentile

8.9%

Faster asset growth than 68% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets32nd percentile

Assets

Up

$4,133,859

Up $338,177 (+8.9%) from 2012

Net Assets

Up

$4,009,916

Up $331,348 (+9.0%) from 2012

Liabilities

Up

$123,943

Up $6,829 (+5.8%) from 2012

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$92,992

Up $6,972 (+8.1%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth68th percentile

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

$10M$5.0M$0Assets 2011: $3,865,310Liabilities 2011: $130,596Net Assets 2011: $3,734,7142011Assets 2012: $3,795,682Liabilities 2012: $117,114Net Assets 2012: $3,678,5682012Assets 2013: $4,133,859Liabilities 2013: $123,943Net Assets 2013: $4,009,9162013Assets 2014: $4,957,034Liabilities 2014: $505,183Net Assets 2014: $4,451,8512014Assets 2015: $6,316,403Liabilities 2015: $2,157,334Net Assets 2015: $4,159,0692015Assets 2016: $6,298,726Liabilities 2016: $2,295,813Net Assets 2016: $4,002,9132016Assets 2017: $8,278,375Liabilities 2017: $4,025,630Net Assets 2017: $4,252,7452017Assets 2018: $8,769,428Liabilities 2018: $4,313,706Net Assets 2018: $4,455,7222018Assets 2019: $4,748,583Liabilities 2019: $100,657Net Assets 2019: $4,647,9262019Assets 2020: $4,647,443Liabilities 2020: $94,640Net Assets 2020: $4,552,8032020Assets 2021: $5,735,884Liabilities 2021: $237,574Net Assets 2021: $5,498,3102021Assets 2022: $5,017,152Liabilities 2022: $92,020Net Assets 2022: $4,925,1322022Assets 2023: $5,370,549Liabilities 2023: $94,203Net Assets 2023: $5,276,3462023Assets 2024: $5,806,138Liabilities 2024: $0Net Assets 2024: $5,806,1382024Assets 2025: $6,636,726Liabilities 2025: $82,069Net Assets 2025: $6,554,6572025

Highlighted filing

2013

Assets$4,133,859
Liabilities$123,943
Net Assets$4,009,916
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.0M$500K$0-$500KExpenses 2011: $58,1902011Expenses 2012: $86,0202012Expenses 2013: $92,9922013Revenue 2014: $862,361Expenses 2014: $168,383Net Income 2014: $693,9782014Revenue 2015: $164,747Expenses 2015: $327,957Net Income 2015: -$163,2102015Revenue 2016: $236,017Expenses 2016: $237,805Net Income 2016: -$1,7882016Revenue 2017: $202,785Expenses 2017: $272,723Net Income 2017: -$69,9382017Revenue 2018: $240,724Expenses 2018: $135,185Net Income 2018: $105,5392018Revenue 2019: $195,090Expenses 2019: $117,078Net Income 2019: $78,0122019Revenue 2020: $390,186Expenses 2020: $265,293Net Income 2020: $124,8932020Revenue 2021: $373,354Expenses 2021: $156,123Net Income 2021: $217,2312021Revenue 2022: $677,850Expenses 2022: $107,657Net Income 2022: $570,1932022Revenue 2023: $51,578Expenses 2023: $97,623Net Income 2023: -$46,0452023Revenue 2024: $321,262Expenses 2024: $139,043Net Income 2024: $182,2192024Revenue 2025: $528,751Expenses 2025: $157,007Net Income 2025: $371,7442025

Highlighted filing

2013

Revenue-
Expenses$92,992
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Oct 30, 2013
Return Version
2012v2.1
Gross Receipts
$2,676,807
Mission and Program Overview

Mission

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.

Major Activities

Activity 2
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.
Activity 3
Grants for education scholarships provide financial assistance to persons to attend american camping association's national conference educational event.
Filing and Contact Details

Filer

EIN
35-1811277
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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation1THE 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.
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier0Intended uses of endowment funds
IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier1FIN 48 (ASC 740) footnote
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IRS990ScheduleI/Form990ScheduleIPartIII/TypeOfGrant0CAMPER SCHOLARSHIPS
IRS990ScheduleI/Form990ScheduleIPartIII/TypeOfGrant1EDUCATION GRANTS
IRS990ScheduleI/Form990ScheduleIPartIV/Explanation0CAMPS 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.
IRS990ScheduleI/Form990ScheduleIPartIV/Identifier0Procedures for monitoring use of grant funds
IRS990ScheduleI/Form990ScheduleIPartIV/ReturnReference0Schedule I, Part I, Line 2
IRS990ScheduleI/RecipientTable/AddressUS/AddressLine105000 STATE ROAD 67 NORTH
IRS990ScheduleI/RecipientTable/AddressUS/City0MARTINSVILLE
IRS990ScheduleI/RecipientTable/AddressUS/State0IN
IRS990ScheduleI/RecipientTable/AddressUS/ZIPCode046151
IRS990ScheduleI/RecipientTable/AmountOfCashGrant036920
IRS990ScheduleI/RecipientTable/EINOfRecipient0350962419
IRS990ScheduleI/RecipientTable/IRCSection0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrant0SUPPORT ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientNameBusiness/BusinessNameLine10AMERICAN CAMPING ASSOCIATION INC
IRS990ScheduleI/RecordsMaintained0true
IRS990ScheduleI/TotalNbrOf501C3AndGovtGrants01
IRS990ScheduleI/TotalNbrOfOtherOrganizations00
IRS990ScheduleJ/CompBasedNetEarningsFilingOrg0false
IRS990ScheduleJ/CompBasedNetEarningsRelateOrgs0false
IRS990ScheduleJ/CompBasedOnRevenueOfFilingOrg0false
IRS990ScheduleJ/CompBasedOnRevenueRelatedOrgs0false
IRS990ScheduleJ/EquityBasedCompArrangement0false
IRS990ScheduleJ/Form990ScheduleJPartII/BaseCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/BonusFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/BonusRelatedOrgs07000
IRS990ScheduleJ/Form990ScheduleJPartII/CompBasedOnRelatedOrgs0186305
IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990FilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/CompReportPrior990RelatedOrgs00
IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/DeferredCompRelatedOrgs016114
IRS990ScheduleJ/Form990ScheduleJPartIII/Explanation0THE 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
IRS990ScheduleJ/Form990ScheduleJPartIII/Identifier0METHODS USED BY RELATED ORGANIZATION TO ESTABLISH CEO'S COMPENSATION
IRS990ScheduleJ/Form990ScheduleJPartIII/ReturnReference0SCHEDULE J, PART I, LINE 3
IRS990ScheduleJ/Form990ScheduleJPartII/NamePerson0PEGGY SMITH
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/NontaxableBenefitsRelatedOrgs015921
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/OtherCompensationRelatedOrgs01719
IRS990ScheduleJ/Form990ScheduleJPartII/Title0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationFilingOrg00
IRS990ScheduleJ/Form990ScheduleJPartII/TotalCompensationRelatedOrgs0227059
IRS990/ScheduleJRequired0true
IRS990ScheduleJ/SeverancePayment0false
IRS990ScheduleJ/SupplementalNonqualRetirePlan0false
IRS990ScheduleO/GeneralExplanation/Explanation0BYLAWS; 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.
IRS990ScheduleO/GeneralExplanation/Explanation1THE 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.
IRS990ScheduleO/GeneralExplanation/Explanation2BOARD 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.
IRS990ScheduleO/GeneralExplanation/Explanation3THE 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.
IRS990ScheduleO/GeneralExplanation/Explanation4THE 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.

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,133,859
Liabilities
$123,943
Net assets
$4,009,916
Revenue
-
Expenses
$92,992
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.64$0.08$6.55$0.53$0.16$0.37
2024Detailed filing. Detailed filing data is available for this year.$5.81$0.00$5.81$0.32$0.14$0.18
2023Detailed filing. Detailed filing data is available for this year.$5.37$0.09$5.28$0.05$0.10$0.05
2022Detailed filing. Detailed filing data is available for this year.$5.02$0.09$4.93$0.68$0.11$0.57
2021Detailed filing. Detailed filing data is available for this year.$5.74$0.24$5.50$0.37$0.16$0.22
2020Detailed filing. Detailed filing data is available for this year.$4.65$0.09$4.55$0.39$0.27$0.12
2019Detailed filing. Detailed filing data is available for this year.$4.75$0.10$4.65$0.20$0.12$0.08
2018Detailed filing. Detailed filing data is available for this year.$8.77$4.31$4.46$0.24$0.14$0.11
2017Detailed filing. Detailed filing data is available for this year.$8.28$4.03$4.25$0.20$0.27$0.07
2016Detailed filing. Detailed filing data is available for this year.$6.30$2.30$4.00$0.24$0.24$0.00
2015Detailed filing. Detailed filing data is available for this year.$6.32$2.16$4.16$0.16$0.33$0.16
2014Detailed filing. Detailed filing data is available for this year.$4.96$0.51$4.45$0.86$0.17$0.69
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.12$4.01$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$0.12$3.68$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.87$0.13$3.73$0.06