Civic Intelligence

North American Camp Trust Inc

EIN 81-3572035 • 501(c)3 • Sarasota, FL

Profile

North american camp trust (nact) is to preserve and expand traditional day and overnight summer camp and to provide camp experiences to children in need.

1440 Lakefront Drive 2302Sarasota, FL 34240

www.camptrust.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.85x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

1.94x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$277,501

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

27th percentile

-1.8%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

6.6%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$12,313,583

Down $223,449 (-1.8%) from 2023

Liabilities

Up

$10,411,905

Up $390,299 (+3.9%) from 2023

Net Assets

Down

$1,901,678

Down $613,748 (-24%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin70th percentile

Revenue

Up

$5,359,668

Up $332,059 (+6.6%) from 2023

Expenses

Up

$4,472,574

Up $193,291 (+4.5%) from 2023

Net Income

Up

$887,094

Up $138,768 (+19%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2016: $39Liabilities 2016: $3,0002016Assets 2018: $168Liabilities 2018: $11,150Net Assets 2018: -$10,9822018Assets 2019: $11,442,900Liabilities 2019: $11,072,418Net Assets 2019: $370,4822019Assets 2020: $10,237,282Liabilities 2020: $10,630,664Net Assets 2020: -$393,3822020Assets 2021: $11,569,781Liabilities 2021: $11,011,582Net Assets 2021: $558,1992021Assets 2022: $11,656,374Liabilities 2022: $9,915,188Net Assets 2022: $1,741,1862022Assets 2023: $12,537,032Liabilities 2023: $10,021,606Net Assets 2023: $2,515,4262023Assets 2024: $12,313,583Liabilities 2024: $10,411,905Net Assets 2024: $1,901,6782024

Highlighted filing

2024

Assets$12,313,583
Liabilities$10,411,905
Net Assets$1,901,678
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $0Expenses 2016: $2,961Net Income 2016: -$2,9612016Revenue 2018: $0Expenses 2018: $1,835Net Income 2018: -$1,8352018Revenue 2019: $3,964,306Expenses 2019: $3,585,684Net Income 2019: $378,6222019Revenue 2020: $2,112,601Expenses 2020: $2,875,857Net Income 2020: -$763,2562020Revenue 2021: $4,363,849Expenses 2021: $3,412,268Net Income 2021: $951,5812021Revenue 2022: $4,404,075Expenses 2022: $3,948,313Net Income 2022: $455,7622022Revenue 2023: $5,027,609Expenses 2023: $4,279,283Net Income 2023: $748,3262023Revenue 2024: $5,359,668Expenses 2024: $4,472,574Net Income 2024: $887,0942024

Highlighted filing

2024

Revenue$5,359,668
Expenses$4,472,574
Net Income$887,094
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,313,583
Liabilities
$10,411,905
Net assets
$1,901,678
Revenue
$5,359,668
Expenses
$4,472,574
Net income
$887,094
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.3$10.4$1.90$5.36$4.47$0.89
2023Detailed filing. Detailed filing data is available for this year.$12.5$10.0$2.52$5.03$4.28$0.75
2022Detailed filing. Detailed filing data is available for this year.$11.7$9.92$1.74$4.40$3.95$0.46
2021Detailed filing. Detailed filing data is available for this year.$11.6$11.0$0.56$4.36$3.41$0.95
2020Detailed filing. Detailed filing data is available for this year.$10.2$10.6$0.39$2.11$2.88$0.76
2019Detailed filing. Detailed filing data is available for this year.$11.4$11.1$0.37$3.96$3.59$0.38
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.01$0.01$0.00$0.00$0.00
2016Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Aug 6, 2025
Return Version
2023v6.0
Gross Receipts
$5,359,668
Mission and Program Overview

Mission

To preserve and expand the traditional day and overnight children's summer camp experience by owning and operating children's summer camp facilities in a charitable manner.

Nact pine grove is to preserve and expand traditional day and overnight summer camp and to provide camp experiences to children in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,131,022$4,110,310▼ $20,712
Cash and Non-Interest-Bearing Accounts$3,430,438$3,226,590▼ $203,848
Rtn Earn Endowment Incm Other Fnds$2,515,426$1,901,678▼ $613,748
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$12,537,032$12,313,583▼ $223,449
Other Assets Total$4,975,572$4,976,683▲ $1,111
Liabilities
Other Liabilities$6,932,384$7,376,180▲ $443,796
Mortgage Notes Payable Secured by Investment Property$2,009,576$1,953,476▼ $56,100
Deferred Revenue$944,039$985,207▲ $41,168
Accounts Payable and Accrued Expenses$135,607$97,042▼ $38,565
Total Liabilities$10,021,606$10,411,905▲ $390,299
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,515,426$1,901,678▼ $613,748
Total Liabilities and Net Assets / Fund Balance$12,537,032$12,313,583▼ $223,449

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,798,996$302,064$2,101,060
Land$1,470,742-$1,470,742
Equipment$840,572$458,640$1,299,212
Other Assets Org$1,861--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary MaserCamp DirectorFT$185,001$92,500$277,501

Board Members and Trustees

NameTitle
Fritz SeyferthPresident
Jeffrey LeikinVice President
Michele FriedmanExecutive Director
Kim AycockMember
David MalterSecretary & Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,304,986
Investment Income
$54,682
Other Revenue
$0
Change in Net Assets
$887,094

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,359,668
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$122,715
Total Revenue per Audited Statements
$5,482,383
Total Revenue per Form 990
$5,359,668
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,517,367
Salaries, Compensation, and Employee Benefits$1,942,290
Grants and Similar Amounts Paid$12,917
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,770,170--$1,770,170
Interest$655,390--$655,390
Insurance$203,210--$203,210
All Other Expenses$202,152--$202,152
Fees for Services Management$200,000--$200,000
Other Expenses$187,079--$187,079
Payroll Taxes$172,120--$172,120
Depreciation Depletion$145,282--$145,282
Office Expenses$58,204--$58,204
Advertising$21,704--$21,704
Grants to Domestic Orgs$12,917--$12,917
Fees for Services Accounting$6,970--$6,970
Conferences and Meetings$930--$930
Total Functional Expenses$4,472,574$0$0$4,472,574

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,595,289
Expenses per Audited Statements$4,472,574
Total Expenses per Form 990$4,472,574
Expenses Not Reported on Form 990$122,715
Expenses Not Reported on Financial Statements$0
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
Njeda Bonds Payable$6,946,180
Due to Affiliate$430,000
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
Yes
Other officer compensation reviewed
Yes
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, Section B, Line 11B

“The copy of the form 990 is presented to the board of directors at their meeting prior to the form being filed.”

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

“The conflict of interest policy is performed and reviewed.”

Form 990, Part VI, Section B, Line 15

“The board of directors determine and approve compensation of the organizations officers and key employees based upon industry norms.”

Form 990, Part VI, Section C, Line 19

“The organization makes all of its relevant information available to the public on request from their office location.”

Filing and Contact Details

Filer

Filer Name
Nact Pine Grove Inc
EIN
81-3572035
Phone
9178636195
Address
1440 LAKEFRONT DRIVE 2302, SARASOTA, FL 34240

Signing Officer

Name
Michele Friedman
Title
Executive Director
Phone
9178636195
Signed
2025-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Friedman
Formed
2016
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
4
Employees
280
Volunteers
4

Preparer

Firm
Eisner Advisory Group LLC
Address
733 THIRD AVENUE, NEW YORK, NY 10017-2703
Preparer
Peter Kutner
Phone
2129498700
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Utilities: program service expenses 56,076. Management and general expenses 0. Fundraising expenses 0. Total expenses 56,076. Credit card processing fees: program service expenses 50,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 50,000. Uniforms: program service expenses 42,648. Management and general expenses 0. Fundraising expenses 0. Total expenses 42,648. Staff training: program service expenses 37,389. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,389. Payroll processing fees: program service expenses 6,728. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,728. Bank and other financing expenses: program service expenses 3,924. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,924. Postage: program service expenses 3,240. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,240. Fees and permits: program service expenses 2,147. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,147.”

FORM 990, PART XI, LINE 9:

“Net transfer of liabilities from nact parent inc. -1,500,842.”

FORM 990, PART XI, LINE 2C:

“The organization's process for the oversight of the audit of its financial statements and the selection of an independent accountant. The board reviews the audited financials with the audit firm before the board approves the issuance of the financials.”

Financial Statement Notes

PART X, LINE 2:

“Management has analyzed the tax positions taken by the organization and has concluded that as of october 31, 2024, there are no uncertain tax positions taken or expected to be taken that would require the recognition of a liability or disclosure in the financial statements. The organization recognizes accrued interest and penalties associated with uncertain tax positions, if any. There were no income tax-related interest and penalties recorded for the year ended october 31, 2024.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Scholarships - tuition income 122,715.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Scholarships - tuition expense 122,715.”

Raw XML AppendixShowing 400 of 461 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0135607
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt097042
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0NACT PINE GROVE IS TO PRESERVE AND EXPAND TRADITIONAL DAY AND OVERNIGHT SUMMER CAMP AND TO PROVIDE CAMP EXPERIENCES TO CHILDREN IN NEED.
IRS990/AdvertisingGrp/ProgramServicesAmt021704
IRS990/AdvertisingGrp/TotalAmt021704
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0202152
IRS990/AllOtherExpensesGrp/TotalAmt0202152
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MICHELE FRIEDMAN
IRS990/BooksInCareOfDetail/PhoneNum09178636195
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01440 LAKEFRONT DRIVE 2302
IRS990/BooksInCareOfDetail/USAddress/CityNm0SARASOTA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd034240
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt03430438
IRS990/CashNonInterestBearingGrp/EOYAmt03226590
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0930
IRS990/ConferencesMeetingsGrp/TotalAmt0930
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt012917
IRS990/CYInvestmentIncomeAmt054682
IRS990/CYOtherExpensesAmt02517367
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt05304986
IRS990/CYRevenuesLessExpensesAmt0887094
IRS990/CYSalariesCompEmpBnftPaidAmt01942290
IRS990/CYTotalExpensesAmt04472574
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05359668
IRS990/DAFExcessBusinessHoldingsInd00
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0944039
IRS990/DeferredRevenueGrp/EOYAmt0985207
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0145282
IRS990/DepreciationDepletionGrp/TotalAmt0145282
IRS990/Desc0TO CREATE A UNIQUE ATMOSPHERE ALLOWING CAMPERS TO DEVELOP SKILLS IN A VARIETY OF ACTIVITIES WHILE GAINING LIFE SKILLS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DistributionToDonorInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0280
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt04472574
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt06970
IRS990/FeesForServicesAccountingGrp/TotalAmt06970
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0200000
IRS990/FeesForServicesManagementGrp/TotalAmt0200000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt518500
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHELE FRIEDMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1FRITZ SEYFERTH
IRS990/Form990PartVIISectionAGrp/PersonNm2JEFFREY LEIKIN
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID MALTER
IRS990/Form990PartVIISectionAGrp/PersonNm4KIM AYCOCK
IRS990/Form990PartVIISectionAGrp/PersonNm5GARY MASER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5259001
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY & TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5CAMP DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantAmt012917
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt012917
IRS990/GrantsToDomesticOrgsGrp/TotalAmt012917
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05359668
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0203210
IRS990/InsuranceGrp/TotalAmt0203210
IRS990/InterestGrp/ProgramServicesAmt0655390
IRS990/InterestGrp/TotalAmt0655390
IRS990/InvestmentIncomeGrp/ExclusionAmt054682
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt054682
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0760704
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04131022
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04110310
IRS990/LandBldgEquipCostOrOtherBssAmt04871014
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NORTH AMERICAN CAMP TRUST (NACT) IS TO PRESERVE AND EXPAND TRADITIONAL DAY AND OVERNIGHT SUMMER CAMP AND TO PROVIDE CAMP EXPERIENCES TO CHILDREN IN NEED.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02009576
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01953476
IRS990/NameChangeInd0X
IRS990/NetAssetsOrFundBalancesBOYAmt02515426
IRS990/NetAssetsOrFundBalancesEOYAmt01901678
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt058204
IRS990/OfficeExpensesGrp/TotalAmt058204
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04975572
IRS990/OtherAssetsTotalGrp/EOYAmt04976683
IRS990/OtherChangesInNetAssetsAmt0-1500842
IRS990/OtherExpensesGrp/Desc0TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1CAMP PROGRAMS
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3FOOD SERVICE
IRS990/OtherExpensesGrp/ProgramServicesAmt0374062
IRS990/OtherExpensesGrp/ProgramServicesAmt1255543
IRS990/OtherExpensesGrp/ProgramServicesAmt2206841
IRS990/OtherExpensesGrp/ProgramServicesAmt3187079
IRS990/OtherExpensesGrp/TotalAmt0374062
IRS990/OtherExpensesGrp/TotalAmt1255543
IRS990/OtherExpensesGrp/TotalAmt2206841
IRS990/OtherExpensesGrp/TotalAmt3187079
IRS990/OtherLiabilitiesGrp/BOYAmt06932384
IRS990/OtherLiabilitiesGrp/EOYAmt07376180
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01770170
IRS990/OtherSalariesAndWagesGrp/TotalAmt01770170
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0172120
IRS990/PayrollTaxesGrp/TotalAmt0172120
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MICHELE FRIEDMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05304986
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05304986
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt094673
IRS990/PYInvestmentIncomeAmt026697
IRS990/PYOtherExpensesAmt02235203
IRS990/PYOtherRevenueAmt050822
IRS990/PYProgramServiceRevenueAmt04950090
IRS990/PYRevenuesLessExpensesAmt0748326
IRS990/PYSalariesCompEmpBnftPaidAmt01949407
IRS990/PYTotalExpensesAmt04279283
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05027609
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0887094
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05304986
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02515426
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01901678
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PPP LOAN FORGIVENESS - 2020 AMOUNT: $ 736,240. OTHER INCOME - 2021 AMOUNT: $ 15,989. 2022 AMOUNT: $ 50,822. 2023 AMOUNT: $ 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt054682
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt026697
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08822
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04659
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt013292
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0108152
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt05304986
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt04950090
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt04379264
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03622950
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02099309
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt020356599
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt054682
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt026697
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08822
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04659
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt013292
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0108152
IRS990ScheduleA/InvestmentIncomeCYPct00.00510
IRS990ScheduleA/InvestmentIncomePYPct00.00310
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt050822
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt015989
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0736240
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0803051
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95720
IRS990ScheduleA/PublicSupportPY509Pct00.95650
IRS990ScheduleA/PublicSupportTotal509Amt020356599
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt05304986
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt04950090
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04379264
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03622950
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02099309
IRS990ScheduleA/Total509Grp/TotalAmt020356599
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt05359668
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt05027609
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04404075
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt04363849
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02112601
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt021267802
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01798996
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0302064
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02101060
IRS990ScheduleD/EquipmentGrp/BookValueAmt0840572
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0458640
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01299212
IRS990ScheduleD/ExpensesNotReportedAmt0122715
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04472574
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01470742
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01470742
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04974822
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11861
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0GOODWILL
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER ASSETS
IRS990ScheduleD/OtherExpensesIncludedAmt0122715
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06946180
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1430000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NJEDA BONDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO AFFILIATE
IRS990ScheduleD/OtherRevenueAmt0122715
IRS990ScheduleD/RevenueNotReportedAmt0122715
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05359668
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF OCTOBER 31, 2024, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES ACCRUED INTEREST AND PENALTIES ASSOCIATED WITH UNCERTAIN TAX POSITIONS, IF ANY. THERE WERE NO INCOME TAX-RELATED INTEREST AND PENALTIES RECORDED FOR THE YEAR ENDED OCTOBER 31, 2024.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SCHOLARSHIPS - TUITION INCOME 122,715.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SCHOLARSHIPS - TUITION EXPENSE 122,715.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04110310
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04976683
IRS990ScheduleD/TotalExpensesPerForm990Amt04472574
IRS990ScheduleD/TotalLiabilityAmt07376180
IRS990ScheduleD/TotalRevenuePerForm990Amt05359668
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05482383
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04595289
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0185001
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount074000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt018500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0GARY MASER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CAMP DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0277501
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COPY OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS AT THEIR MEETING PRIOR TO THE FORM BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS PERFORMED AND REVIEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINE AND APPROVE COMPENSATION OF THE ORGANIZATIONS OFFICERS AND KEY EMPLOYEES BASED UPON INDUSTRY NORMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ALL OF ITS RELEVANT INFORMATION AVAILABLE TO THE PUBLIC ON REQUEST FROM THEIR OFFICE LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILITIES: PROGRAM SERVICE EXPENSES 56,076. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 56,076. CREDIT CARD PROCESSING FEES: PROGRAM SERVICE EXPENSES 50,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,000. UNIFORMS: PROGRAM SERVICE EXPENSES 42,648. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,648. STAFF TRAINING: PROGRAM SERVICE EXPENSES 37,389. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,389. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 6,728. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,728. BANK AND OTHER FINANCING EXPENSES: PROGRAM SERVICE EXPENSES 3,924. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,924. POSTAGE: PROGRAM SERVICE EXPENSES 3,240. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,240. FEES AND PERMITS: PROGRAM SERVICE EXPENSES 2,147. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,147.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NET TRANSFER OF LIABILITIES FROM NACT PARENT INC. -1,500,842.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S PROCESS FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THE BOARD REVIEWS THE AUDITED FINANCIALS WITH THE AUDIT FIRM BEFORE THE BOARD APPROVES THE ISSUANCE OF THE FINANCIALS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/StatesWhereCopyOfReturnIsFldCd1NJ
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt012537032
IRS990/TotalAssetsEOYAmt012313583
IRS990/TotalAssetsGrp/BOYAmt012537032
IRS990/TotalAssetsGrp/EOYAmt012313583
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt0280
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04472574

Document Assets

No mirrored PDF or thumbnail assets are attached yet.