Civic Intelligence

American Camping Foundation Inc.

990 • Fiscal year 2018 • EIN 35-1811277

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 08, 2018

Organization ProfileWWW.ACACAMPS.ORG
5000 State Road 67 NorthMartinsville, IN 46151

(765) 342-8456

Siviq Scores

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

Liabilities / Assets

76th percentile

0.49x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

98th percentile

17.92x

Higher debt load relative to revenue than 98% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

89th percentile

44%

Higher net margin than 89% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

85th percentile

$265,549

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 110.3% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

64th percentile

5.9%

Faster asset growth than 64% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

75th percentile

19%

Faster revenue growth than 75% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$8,769,428

Up $491,053 (+5.9%) from 2017

Net Assets

Up

$4,455,722

Up $202,977 (+4.8%) from 2017

Liabilities

Up

$4,313,706

Up $288,076 (+7.2%) from 2017

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin89th percentile

Revenue

Up

$240,724

Up $37,939 (+19%) from 2017

Expenses

Down

$135,185

Down $137,538 (-50%) from 2017

Net Income

Up

$105,539

Up $175,477 (+251%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth64th 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

2018

Assets$8,769,428
Liabilities$4,313,706
Net Assets$4,455,722
Open 2018 Filing

Operations Trend

Revenue Growth75th percentile

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

2018

Revenue$240,724
Expenses$135,185
Net Income$105,539
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 8, 2018
Return Version
2017v2.2
Gross Receipts
$486,875
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.

The mission of the american camping foundation, inc. Is to raise funds for the support of the american camping association, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,286,909$8,264,408▲ $1,977,499
Savings and Temporary Cash Investments$1,767,588$290,030▼ $1,477,558
Pledges and Grants Receivable$18,989$0▼ $18,989
Prepaid Expenses and Deferred Charges-$3,491-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors-$0-
Total Assets$8,278,375$8,769,428▲ $491,053
Other Assets Total$204,889$211,499▲ $6,610
Liabilities
Other Liabilities$4,019,278$4,308,983▲ $289,705
Accounts Payable and Accrued Expenses$6,352$4,723▼ $1,629
Total Liabilities$4,025,630$4,313,706▲ $288,076
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,797,531$2,854,804▲ $57,273
Temporarily Rstr Net Assets$890,011$1,030,073▲ $140,062
Unrestricted Net Assets$565,203$570,845▲ $5,642
Total Net Assets Fund Balance$4,252,745$4,455,722▲ $202,977
Total Liabilities and Net Assets / Fund Balance$8,278,375$8,769,428▲ $491,053

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$4,252,745$57,253▲ $269,939-$4,455,730
2016$4,002,911$49,854▲ $460,073-$4,252,745
2015$4,159,069$95,215▼ $25,875-$4,002,911
2014$4,451,851$105,629▼ $81,180-$4,159,069
2013$4,009,916$44,379▲ $539,325-$4,451,851
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleOtherTotal
-Chief Financial Officer$126,730$126,730

Board Members and Trustees

NameTitle
-Chair
-Board Member
-BOARD MEMBER (Partial Year)
-Board Member (started April)
-Chief Executive Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$57,273
Program Service Revenue
$0
Investment Income
$183,451
Other Revenue
$0
All Other Contributions
$57,273
Change in Net Assets
$105,539

Audited Revenue Reconciliation

Revenue per Audited Statements
$228,310
Revenue Not Reported on Financial Statements
$12,414
Revenue Not Reported on Form 990
$97,438
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$325,748
Total Revenue per Form 990
$240,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$102,154
Other Expenses$33,031
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$56,480--$56,480
Grants to Domestic Orgs$45,674--$45,674
Fees for Service Investment Mgmnt Fees-$12,414-$12,414
Travel-$5,199-$5,199
Conferences and Meetings-$4,997-$4,997
Fees for Services Accounting-$4,750-$4,750
Fees for Services Other$0$4,689$0$4,689
Office Expenses-$850-$850
Fees for Services Legal-$132-$132
Total Functional Expenses$102,154$33,031$0$135,185

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$135,185
Expenses per Audited Statements$122,771
Total Expenses per Audited Statements$122,771
Expenses Not Reported on Financial Statements$12,414
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Camping Association IncMartinville, IN501(c)(3)Support Organization$45,674
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
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Funds Held for Others$4,197,876
Split Interest Liability$111,107
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15B PROCESS TO DETERMINE COMPENSATION OF OTHER OFFICERS

“The 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.”

Form 990, Part VI, Line 1A Delegate broad authority to A committee

“Bylaws; 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 of Directors. The chair shall serve as the Chair of the Executive Committee.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The 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.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Board 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 interest policy and its adherence to it on an annual basis.”

Form 990, Part VI, Line 19 Required documents available to the public

“Governing documents, conflicts of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
American Camping Foundation Inc
EIN
35-1811277
Phone
7653428456
Address
5000 STATE ROAD 67 NORTH, MARTINSVILLE, IN 46151

Signing Officer

Name
Christa M Cassidy
Title
CFO
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
In
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Crowe Llp
Address
135 N Pennsylvania Street Suite 200, Indianapolis, IN 46204
Preparer
Rachel Spurlock
Phone
3176321100
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

“Endowment funds are used for campers scholarships and grants.”

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“The 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, 2018 and 2017, 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 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, 2018 and 2017.”

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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0THE 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.
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IRS990/NetAssetsOrFundBalancesEOYAmt04455722
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0850
IRS990/OfficeExpensesGrp/TotalAmt0850
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IRS990/OtherLiabilitiesGrp/BOYAmt04019278
IRS990/OtherLiabilitiesGrp/EOYAmt04308983
IRS990/OtherRevenueTotalAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
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IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt02797531
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt02854804
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt018989
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03491
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Thomas Rosenberg
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt045674
IRS990/ProgSrvcAccomActy2Grp/GrantAmt045674
IRS990/ProgSrvcAccomActy3Grp/Desc0GRANTS FOR EDUCATION SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS TO ATTEND AMERICAN CAMPING ASSOCIATION'S NATIONAL CONFERENCE EDUCATIONAL EVENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt049854
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IRS990/PYInvestmentIncomeAmt0152931
IRS990/PYOtherExpensesAmt021366
IRS990/PYRevenuesLessExpensesAmt0-69938
IRS990/PYTotalExpensesAmt0272723
IRS990/PYTotalRevenueAmt0202785
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0105539
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
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IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt01767588
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0290030
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IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0350962419
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IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd09
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt045674
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0AMERICAN CAMPING ASSOCIATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt045674
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.1281
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt022053
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04252745
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt057253
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04455730
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0102154
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0269939
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt08736
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04002911
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt049854
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04252745
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0251357
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0460073
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt016375
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04159069
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt095215
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04002911
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0209123
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-25875
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt011713
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04451851
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0105629
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04159069
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0305518
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-81180
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt016055
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04009916
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt044379
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04451851
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0125714
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0539325
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt012414
IRS990ScheduleD/ExpensesSubtotalAmt0122771
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt012414
IRS990ScheduleD/InvestmentExpensesNotIncldAmt012414
IRS990ScheduleD/NetUnrealizedGainsInvstAmt097438
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0111107
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14197876
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SPLIT INTEREST LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FUNDS HELD FOR OTHERS
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.6407
IRS990ScheduleD/RevenueNotReportedAmt097438
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt012414
IRS990ScheduleD/RevenueSubtotalAmt0228310
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE USED FOR CAMPERS SCHOLARSHIPS AND GRANTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The 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, 2018 and 2017, 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 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, 2018 and 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part V, Line 4 Intended uses of endowment funds
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.2312
IRS990ScheduleD/TotalExpensesPerForm990Amt0135185
IRS990ScheduleD/TotalLiabilityAmt04308983
IRS990ScheduleD/TotalRevenuePerForm990Amt0240724
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0325748
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0122771
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt056480
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CAMPER SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt013
IRS990ScheduleI/RecipientTable/CashGrantAmt045674
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0AMERICAN CAMPING ASSOCIATION INC
IRS990ScheduleI/RecipientTable/RecipientEIN0350962419
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05000 STATE ROAD 67 NORTH
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MARTINVILLE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd046151
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0CAMPS 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 APPLICATION HAVE BEEN RECEIVED AND REVIEWED, 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/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine1Txt0THOMAS ROSENBERG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0215610
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt018000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt031059
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0880
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0265549
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE 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/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3 METHODS USED BY RELATED ORGANIZATION TO ESTABLISH CEO'S COMPENSATION

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$8,769,428
Liabilities
$4,313,706
Net assets
$4,455,722
Revenue
$240,724
Expenses
$135,185
Net income
$105,539
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