Civic Intelligence

American Camping Foundation Inc.

990 • Fiscal year 2020 • EIN 35-1811277

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 29, 2020

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

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

64th percentile

0.24x

Higher debt load relative to revenue than 64% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

82nd percentile

32%

Higher net margin than 82% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

94th percentile

$271,346

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 69.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

24th percentile

-2.1%

Faster asset growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

93rd percentile

100%

Faster revenue growth than 93% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$4,647,443

Down $101,140 (-2.1%) from 2019

Net Assets

Down

$4,552,803

Down $95,123 (-2.0%) from 2019

Liabilities

Down

$94,640

Down $6,017 (-6.0%) from 2019

Revenue

Up

$390,186

Up $195,096 (+100%) from 2019

Expenses

Up

$265,293

Up $148,215 (+127%) from 2019

Net Income

Up

$124,893

Up $46,881 (+60%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$4,647,443
Liabilities$94,640
Net Assets$4,552,803

Operations Trend

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

2020

Revenue$390,186
Expenses$265,293
Net Income$124,893
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 29, 2020
Return Version
2019v5.0
Gross Receipts
$2,504,045
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$4,342,348$4,252,148▼ $90,200
Savings and Temporary Cash Investments$195,440$142,645▼ $52,795
Pledges and Grants Receivable-$63,239-
Prepaid Expenses and Deferred Charges$3,502$0▼ $3,502
Receivable From Disqualified Prsn$0$0→ $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$0→ $0
Total Assets$4,748,583$4,647,443▼ $101,140
Other Assets Total$207,293$189,411▼ $17,882
Liabilities
Other Liabilities$103,701$94,740▼ $8,961
Accounts Payable and Accrued Expenses$-3,044$-100▲ $2,944
Total Liabilities$100,657$94,640▼ $6,017
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,064,128$3,998,999▼ $65,129
Net Assets Without Donor Restrictions$583,798$553,804▼ $29,994
Total Net Assets Fund Balance$4,647,926$4,552,803▼ $95,123
Total Liabilities and Net Assets / Fund Balance$4,748,583$4,647,443▼ $101,140

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$4,647,926$242,709▼ $72,573-$4,552,803
2018$4,455,730$34,653▲ $274,620-$4,647,926
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
Compensation and Service Providers

Employees

NameTitleOtherTotal
-Chief Financial Officer$135,134$135,134

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$242,709
Program Service Revenue
$0
Investment Income
$147,477
Other Revenue
$0
All Other Contributions
$242,709
Change in Net Assets
$124,893

Audited Revenue Reconciliation

Revenue per Audited Statements
$377,500
Revenue Not Reported on Financial Statements
$12,686
Revenue Not Reported on Form 990
$-220,016
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$157,484
Total Revenue per Form 990
$390,186
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$236,994
Other Expenses$28,299
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$178,200--$178,200
Grants to Domestic Individuals$58,794--$58,794
Fees for Services Accounting-$12,925-$12,925
Fees for Service Investment Mgmnt Fees-$12,686-$12,686
Office Expenses-$1,819-$1,819
Conferences and Meetings-$846-$846
Travel-$23-$23
Total Functional Expenses$236,994$28,299$0$265,293

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$265,293
Expenses per Audited Statements$252,607
Total Expenses per Audited Statements$252,607
Expenses Not Reported on Financial Statements$12,686
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Camp AssociationMartinsville, IN501(c)(3)Support Organization$178,200
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
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Split Interest Liability$94,740
Funds Held for Others-
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 35% controlled entity
No
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
Yes
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 3.10. Committees: The Board of Directors may from time to time create and appoint standing, special or other committees to undertake studies, make recommendations and carry on functions for the purpose of efficiently accomplishing the purposes of the Corporation. Committees, to the extent specified by the Board of Directors, may exercise the powers, functions or authority of the Board of Directors, except where prohibited by law; provided, however, that if a committee is to exercise board powers, functions, or authority, (a) all the persons serving on the committee must be directors, (b) there must be at least two (2) persons on the committee, and (c) the creation of the committee and the appointment of its members shall be by a majority of all directors in office when the action is taken.

Form 990, Part VI, Line 2 Family/business relationships amongst interested persons

Steve Baskin and Scott Brody - Business relationship

Form 990, Part VI, Line 6 Classes of members or stockholders

Per the articles of incorporation, the corporation shall have on class of members consisting of the members of the Board of Directors of American Camping Association.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Per the bylaws, American camp association board of directors appoint the majority of the American Camping Foundation board members.

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

After an affirmative vote by the board of directors, the board of directors shall submit to the american camp association board of directors those issues requiring membership approval under the indiana nonprofit act of 1991, as amended.

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
2020-10-29
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
In
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
7

Preparer

Firm
Crowe Llp
Address
9600 Brownsboro Road Suite 400, Louisville, KY 40241-1122
Preparer
Kim Scifres
Phone
5023263996
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, 2020 and 2019, 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, 2020 and 2019.

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IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
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/NetAssetsOrFundBalancesEOYAmt04552803
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IRS990/NetUnrlzdGainsLossesInvstAmt0-220016
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0553804
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01819
IRS990/OfficeExpensesGrp/TotalAmt01819
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IRS990/OtherAssetsTotalGrp/BOYAmt0207293
IRS990/OtherAssetsTotalGrp/EOYAmt0189411
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt0103701
IRS990/OtherLiabilitiesGrp/EOYAmt094740
IRS990/OtherRevenueTotalAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt063239
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03502
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0Thomas Rosenberg
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0GRANTS 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.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt057794
IRS990/ProgSrvcAccomActy2Grp/GrantAmt057794
IRS990/ProgSrvcAccomActy3Grp/Desc0GRANTS FOR EDUCATION SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS TO ATTEND AMERICAN CAMPING ASSOCIATION'S NATIONAL CONFERENCE EDUCATIONAL EVENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt01000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt034653
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IRS990/PYGrantsAndSimilarPaidAmt093065
IRS990/PYInvestmentIncomeAmt0160437
IRS990/PYOtherExpensesAmt024013
IRS990/PYRevenuesLessExpensesAmt078012
IRS990/PYTotalExpensesAmt0117078
IRS990/PYTotalRevenueAmt0195090
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0124893
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0195440
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0142645
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt0178200
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0350962419
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd09
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt0178200
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0AMERICAN CAMPING ASSOCIATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.1216
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt028265
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04647926
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0242709
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04552803
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0236994
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-72573
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt024012
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt04455730
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt034653
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04647926
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt093065
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0274620
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt022053
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt04252745
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt057253
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt04455730
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt0102154
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0269939
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt08736
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04002911
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt049854
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04252745
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0251357
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0460073
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt016375
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04159069
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt095215
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04002911
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0209123
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-25875
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt012686
IRS990ScheduleD/ExpensesSubtotalAmt0252607
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt012686
IRS990ScheduleD/InvestmentExpensesNotIncldAmt012686
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-220016
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt094740
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SPLIT INTEREST LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FUNDS HELD FOR OTHERS
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.1904
IRS990ScheduleD/RevenueNotReportedAmt0-220016
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt012686
IRS990ScheduleD/RevenueSubtotalAmt0377500
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, 2020 and 2019, 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, 2020 and 2019.
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/TermEndowmentBalanceEOYPct00.688
IRS990ScheduleD/TotalExpensesPerForm990Amt0265293
IRS990ScheduleD/TotalLiabilityAmt094740
IRS990ScheduleD/TotalRevenuePerForm990Amt0390186
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0157484
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0252607
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt058794
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CAMPER SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt012
IRS990ScheduleI/RecipientTable/CashGrantAmt0178200
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT ORGANIZATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0American Camp Association
IRS990ScheduleI/RecipientTable/RecipientEIN0350962419
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt05000 State Road 67 North
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Martinsville
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.
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
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine1Txt0THOMAS ROSENBERG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0228547
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00

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Filings

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