Civic Intelligence

Camp Dudley Foundation Inc.

990 • Fiscal year 2020 • EIN 46-3794874

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 17, 2021

126 Camp Dudley RoadWestport, NY 12993

(518) 962-4720

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.08x

Higher debt load relative to assets than 33% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.93x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

10th percentile

-28%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

35th percentile

2.3%

Faster asset growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

76th percentile

18%

Faster revenue growth than 76% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$15,098,522

Up $344,187 (+2.3%) from 2019

Net Assets

Down

$13,855,090

Down $310,042 (-2.2%) from 2019

Liabilities

Up

$1,243,432

Up $654,229 (+111%) from 2019

Revenue

Up

$1,343,546

Up $204,497 (+18%) from 2019

Expenses

Up

$1,719,513

Up $581,161 (+51%) from 2019

Net Income

Down

-$375,967

Down $376,664 (-54041%) from 2019

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015Assets 2016: $9,505,560Liabilities 2016: $0Net Assets 2016: $9,505,5602016Assets 2017: $14,009,227Liabilities 2017: $500,219Net Assets 2017: $13,509,0082017Assets 2018: $12,965,736Liabilities 2018: $613,170Net Assets 2018: $12,352,5662018Assets 2019: $14,754,335Liabilities 2019: $589,203Net Assets 2019: $14,165,1322019Assets 2020: $15,098,522Liabilities 2020: $1,243,432Net Assets 2020: $13,855,0902020Assets 2021: $16,516,671Liabilities 2021: $65,254Net Assets 2021: $16,451,4172021Assets 2022: $13,197,970Liabilities 2022: $91,051Net Assets 2022: $13,106,9192022Assets 2023: $14,994,560Liabilities 2023: $81,980Net Assets 2023: $14,912,5802023Assets 2024: $16,360,083Liabilities 2024: $63,371Net Assets 2024: $16,296,7122024

Highlighted filing

2020

Assets$15,098,522
Liabilities$1,243,432
Net Assets$13,855,090

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $177,726Expenses 2016: $309,645Net Income 2016: -$131,9192016Revenue 2017: $4,887,283Expenses 2017: $1,460,457Net Income 2017: $3,426,8262017Revenue 2018: $1,317,610Expenses 2018: $1,713,326Net Income 2018: -$395,7162018Revenue 2019: $1,139,049Expenses 2019: $1,138,352Net Income 2019: $6972019Revenue 2020: $1,343,546Expenses 2020: $1,719,513Net Income 2020: -$375,9672020Revenue 2021: $1,683,317Expenses 2021: $856,217Net Income 2021: $827,1002021Revenue 2022: $6,021,746Expenses 2022: $729,192Net Income 2022: $5,292,5542022Revenue 2023: $605,715Expenses 2023: $585,383Net Income 2023: $20,3322023Revenue 2024: $1,272,281Expenses 2024: $687,213Net Income 2024: $585,0682024

Highlighted filing

2020

Revenue$1,343,546
Expenses$1,719,513
Net Income-$375,967
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 17, 2021
Return Version
2020v4.1
Gross Receipts
$1,343,546
Mission and Program Overview

Mission

Organized to further the missions of camp dudley, inc. And camp dudley at kiniya, llc by raising monies and building, investing and managing one or more funds, providing financial and other support for the two camps.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$13,321,998$14,112,699▲ $790,701
Pledges and Grants Receivable$944,604$562,871▼ $381,733
Cash and Non-Interest-Bearing Accounts$487,733$422,952▼ $64,781
Total Assets$14,754,335$15,098,522▲ $344,187
Liabilities
Other Liabilities$589,203$1,238,226▲ $649,023
Accounts Payable and Accrued Expenses-$5,206-
Total Liabilities$589,203$1,243,432▲ $654,229
Net Assets / Fund Balance
Net Assets With Donor Restrictions$14,165,132$13,855,090▼ $310,042
Total Net Assets Fund Balance$14,165,132$13,855,090▼ $310,042
Total Liabilities and Net Assets / Fund Balance$14,754,335$15,098,522▲ $344,187

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$14,112,699--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$749,319$6,450--$755,769
2019$644,319$105,000--$749,319
2018$409,992$234,327--$644,319
2017$258,992$151,000--$409,992
2016-$258,992--$258,992
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$301,872
Program Service Revenue
$0
Investment Income
$1,041,674
Other Revenue
$0
All Other Contributions
$301,872
Change in Net Assets
$-375,967

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,283,144
Revenue Not Reported on Financial Statements
$60,402
Revenue Not Reported on Form 990
$126,327
Total Revenue per Audited Statements
$1,409,471
Total Revenue per Form 990
$1,343,546
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,652,720
Other Expenses$66,793
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,652,720--$1,652,720
Fees for Services Management-$58,292-$58,292
Fees for Services Accounting-$5,362-$5,362
Fees for Services Legal-$1,595-$1,595
Other Expenses-$180-$180
Office Expenses-$75-$75
Total Functional Expenses$1,652,720$66,793$0$1,719,513

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,719,513
Total Expenses per Audited Statements$1,719,513
Total Expenses per Form 990$1,719,513
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Camp Dudley IncWestport, NY501(c)(3)Financial Support for Capital Expenditures and Operations for Camp Dudley, Inc$1,652,720
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$1,238,226
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Camp dudley, inc. Is the sole member of camp dudley foundation, inc.

Form 990, Part VI, Section A, Line 7A

Board directors are elected by and vacancies are filled by camp dudley, inc.

Form 990, Part VI, Section A, Line 7B

Corporate bylaws may be adopted, amended or repealed by camp dudley, inc.

Form 990, Part VI, Section B, Line 11B

The form 990 is available and reviewed and approved by the board for transmission.

Form 990, Part VI, Section B, Line 12C

Camp dudley foundation, inc. Has a conflict of interest policy in place. Each board trustee and key employee fills out and signs an annual conflict of interest disclosure statement. These statements are forwarded to the secretary of the foundation who reviews them and presents them to the full board of trustees. The annual disclosure statements confirm that each board trustee and key employee has read the conflict of interest policy and understands the procedures outlined therein. The conflict of interest policy is reviewed if the organization needs to conduct business with a board trustee or one of his associates. If there is a discussion that is relevant to the operations or policies of the organization that a board trustee may have an influence on or a direct involvement with, the board trustee must acknowledge this and excuse himself from the discussion and any related vote.

Form 990, Part VI, Section C, Line 19

The governing documents, the conflict of interest policy, and the financial statements are available upon request at the organization's business office located at 126 dudley road, westport, ny 12993.

Filing and Contact Details

Filer

Filer Name
Camp Dudley Foundation Inc
EIN
46-3794874
Phone
5189624720
Address
126 CAMP DUDLEY ROAD, WESTPORT, NY 12993

Signing Officer

Name
Caroline Foster
Title
Treasurer
Phone
5189624720
Signed
2021-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caroline Foster
Formed
2013
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Tyler Simms & St Sauveur Cpas Pc
Address
19 MORGAN DRIVE, LEBANON, NH 03766
Preparer
W Jay Simms
Phone
6036530044
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The camp dudley foundation, inc. Audit committee oversees the financial statement audit.

Financial Statement Notes

PART V, LINE 4:

Financial support for capital expenditures and operations for camp dudley, inc.

PART X, LINE 2:

Asc subtopic 740-10, accounting for uncertainty in income taxes, addresses the accounting uncertainty of income taxes recognized in an enterprise's financial statements and prescribes a threshold of "more-likely-than-not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Subtopic 740-10 also provides guidance on measurement classification, interest and penalties and disclosure. The organization has determined that the provisions of subtopic 740-10 do not have a material effect on the organization's financial statements. The organization believes it is no longer subject to examinations for years prior to 2014.

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01652720
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CAMP DUDLEY INC
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IRS990ScheduleA/SupportingOrgType1Ind0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
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IRS990ScheduleD/OtherSecuritiesGrp/Desc0VARIOUS FUNDS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FINANCIAL SUPPORT FOR CAPITAL EXPENDITURES AND OPERATIONS FOR CAMP DUDLEY, INC.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ASC SUBTOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ADDRESSES THE ACCOUNTING UNCERTAINTY OF INCOME TAXES RECOGNIZED IN AN ENTERPRISE'S FINANCIAL STATEMENTS AND PRESCRIBES A THRESHOLD OF "MORE-LIKELY-THAN-NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. SUBTOPIC 740-10 ALSO PROVIDES GUIDANCE ON MEASUREMENT CLASSIFICATION, INTEREST AND PENALTIES AND DISCLOSURE. THE ORGANIZATION HAS DETERMINED THAT THE PROVISIONS OF SUBTOPIC 740-10 DO NOT HAVE A MATERIAL EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATIONS FOR YEARS PRIOR TO 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueSecuritiesAmt014112699
IRS990ScheduleD/TotalExpensesPerForm990Amt01719513
IRS990ScheduleD/TotalLiabilityAmt01238226
IRS990ScheduleD/TotalRevenuePerForm990Amt01343546
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01409471
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01719513
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt01652720
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FINANCIAL SUPPORT FOR CAPITAL EXPENDITURES AND OPERATIONS FOR CAMP DUDLEY, INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CAMP DUDLEY INC
IRS990ScheduleI/RecipientTable/RecipientEIN0141504974
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0126 CAMP DUDLEY ROAD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WESTPORT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd012993
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE NONPROFIT RECEIVING THE FUNDS HAS TWO SUMMER CAMPS - A BOY'S AND A GIRL'S CAMP. THE EXECUTIVE DIRECTORS OF EACH CAMP ATTEND THE FOUNDATION'S BOARD MEETINGS AND PROVIDE UPDATES ON HOW THE MONIES ARE SPENT INCLUDING FINANICAL SUPPORT RECEIVED AND SPENT
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CAMP DUDLEY, INC. IS THE SOLE MEMBER OF CAMP DUDLEY FOUNDATION, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD DIRECTORS ARE ELECTED BY AND VACANCIES ARE FILLED BY CAMP DUDLEY, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CORPORATE BYLAWS MAY BE ADOPTED, AMENDED OR REPEALED BY CAMP DUDLEY, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS AVAILABLE AND REVIEWED AND APPROVED BY THE BOARD FOR TRANSMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CAMP DUDLEY FOUNDATION, INC. HAS A CONFLICT OF INTEREST POLICY IN PLACE. EACH BOARD TRUSTEE AND KEY EMPLOYEE FILLS OUT AND SIGNS AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT. THESE STATEMENTS ARE FORWARDED TO THE SECRETARY OF THE FOUNDATION WHO REVIEWS THEM AND PRESENTS THEM TO THE FULL BOARD OF TRUSTEES. THE ANNUAL DISCLOSURE STATEMENTS CONFIRM THAT EACH BOARD TRUSTEE AND KEY EMPLOYEE HAS READ THE CONFLICT OF INTEREST POLICY AND UNDERSTANDS THE PROCEDURES OUTLINED THEREIN. THE CONFLICT OF INTEREST POLICY IS REVIEWED IF THE ORGANIZATION NEEDS TO CONDUCT BUSINESS WITH A BOARD TRUSTEE OR ONE OF HIS ASSOCIATES. IF THERE IS A DISCUSSION THAT IS RELEVANT TO THE OPERATIONS OR POLICIES OF THE ORGANIZATION THAT A BOARD TRUSTEE MAY HAVE AN INFLUENCE ON OR A DIRECT INVOLVEMENT WITH, THE BOARD TRUSTEE MUST ACKNOWLEDGE THIS AND EXCUSE HIMSELF FROM THE DISCUSSION AND ANY RELATED VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE LOCATED AT 126 DUDLEY ROAD, WESTPORT, NY 12993.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE CAMP DUDLEY FOUNDATION, INC. AUDIT COMMITTEE OVERSEES THE FINANCIAL STATEMENT AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUMMER CAMP FOR BOYS AND GIRLS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0126 CAMP DUDLEY ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WESTPORT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NY
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
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IRS990ScheduleR/PaidEmployeesSharingInd00
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IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt158292
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CAMP DUDLEY INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CAMP DUDLEY INC
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
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