2023-10-09T16:00:11+00:00 2022-12-31 341897225 HBK CPAs & Consultants LLC 100 Walnut Ave Suite 103 Clark NJ 07066 990 2022-01-01 221625643 YMCA CAMP RALPH S MASON YMCA 9083628217 23 Birch Ridge ROAD Hardwick NJ 07825 Keith VanDerzee Executive Director 9083628217 2023-10-09 true Keith VanDerzee VanDerzee 999009999 true Kathleen M Clayton P01448135 7323818887 2022 2023-04-26 12:10:37Z Keith VanDerzee 23 Birch Ridge ROAD Hardwick NJ 07825 2834777 false X www.CampMason.org X 1956 NJ OUTDOOR EDUCATION - CAMP MASON PROVIDES MEANINGFUL EXPERIENCES FOR PEOPLE OF ALL AGES. OUR MISSION IS: THROUGH THE TRANSFORMING EXPERIENCE OF OUTDOOR CAMPING - RICH IN BONDING FRIENDSHIPS, PHYSICAL ACTIVITY AND FUN - CAMP MASON WILL LEAD YOUTH, FAMILIES, AND COMMUNITY TO AN AWARENESS OF OUR CORE TRADITIONS OF ENVIRONMENTAL STEWARDSHIP, SPIRITUALITY AND RESPECT FOR ALL PEOPLE. 12 12 149 12 0 0 1415960 362664 1289475 2060780 34486 -111261 -18611 8020 2721310 2320203 0 0 0 0 1085091 1289222 0 0 7354 960319 1479375 2045410 2768597 675900 -448394 5575657 4219583 3167676 2528815 2407981 1690768 Camp Mason serves children, adults and families by providing meaningful, outdoor-based experiences on a year round basis. Our programs encourage the development of life skills and enhance awareness of environmental stewardship, spirituality and respect for all people. false false 1095783 1026533 Summer Camp: Our resident camp and day camp provide opportunities for children to develop important life skills, such as teamwork, communication, leadership and empathy. All campers will develop their self-confidence and self-esteem by participating in a variety of activities in a supportive and nurturing environment. All programs emphasize the YMCA's four core values of honesty, caring, respect and responsibility as well as encouraging physical activity and emotional well-being. 564748 1042267 Outdoor Education: Our School-based outdoor education programs served more than 8,200 children from more than 85 schools. Students - with their teachers and parents as chaperones - come to Camp Mason for programs ranging in length from 1-5 days. During their programs, they are taught a variety of classes focusing on natural history, environmental science and colonial living. Additionally, schools will participate in recreational programs such as hiking, boating and archery. Conferences & Retreats: From late August through early June, Camp Mason provides facilities and programs that allow a wide variety of groups to conduct conferences and retreats for all their constituents. These range from a five day drug and alcohol abstention/awareness program for 300 plus New Jersey teens to a one-day retreat program for a 20 person church youth group. Our outdoor environment with minimal distractions provides an excellent atmosphere for such events and programming services - including team building - help groups to meet their goals. 1660531 true true false false false true false false false true false false false false true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 13 0 true 149 true false false false false false false false false false false false false false false X 12 12 true false false false false false false true true false false true true true true true true true false NJ X X CAMP RALPH S MASON 9083628217 23 BIRCH RIDGE ROAD BLAIRSTOWN NJ 07825 CHRIS KIENIE VICE PRESIDENT 5.0 X X 0 0 0 JOHN LUSDYK TREASURER 5.0 X X 0 0 0 THOMAS MASON PRESIDENT 5.0 X X 0 0 0 BROOKE KIENIE TRUSTEE 2.0 X 0 0 0 CHRISTIAN KNIGGE TRUSTEE 2.0 X 0 0 0 CHRISTOPHER HINES TRUSTEE 2.0 X 0 0 0 DAVID BATH TRUSTEE 2.0 X 0 0 0 DENISE SOTO TRUSTEE 2.0 X 0 0 0 DONNA MARCKS LINE TRUSTEE 2.0 X 0 0 0 MICHAEL MACDOUGAL TRUSTEE 2.0 X 0 0 0 PRISCILLA O'CARROLL TRUSTEE 2.0 X 0 0 0 ROBERT HEIL TRUSTEE 2.0 X 0 0 0 KEITH VANDERZEE CEO & EXECUTIVE DIRECTOR 40.0 X 142497 0 0 142497 0 0 1 false true false 0 0 0 0 0 50000 312664 0 362664 Resident Camp Revenue 819033 819033 Day Camp Revenue 162008 162008 Membership Revenue 38313 38313 Childcare Revenue -- Infant/Toddler/Preschool 0 0 Childcare Revenue -- School Age 0 0 1041426 1041426 0 0 2060780 44512 0 0 44512 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 326550 0 482323 0 -155773 0 -155773 0 0 -155773 0 0 0 0 0 0 0 0 0 0 0 0 36554 32251 4303 4303 0 0 Miscellaneous 3717 3717 0 0 0 0 0 0 3717 2320203 2068800 0 -111261 0 0 0 0 0 0 0 0 142697 90914 51783 0 0 0 0 0 958822 610320 348502 0 32092 20731 11361 0 59990 7718 52272 0 95621 60873 34748 0 0 0 0 0 23860 0 23860 0 14500 0 14500 0 0 0 0 0 0 0 14711 0 14711 0 128905 21734 107171 0 42743 42743 0 0 10058 6403 3655 0 0 0 0 0 0 0 0 0 156856 93994 62862 0 8628 74 8554 0 0 0 0 0 12360 8857 3503 0 67760 0 67760 0 15625 0 15625 0 235102 63478 171624 0 149112 94926 54186 0 Food Costs & Supplies 274216 274216 0 0 Program direct costs 66583 66583 0 0 Supplies 88311 74650 13661 0 Other Costs 8110 2796 5314 0 161935 119521 35060 7354 2768597 1660531 1100712 7354 0 0 0 0 587005 304318 20600 77319 4328 6382 161509 23906 0 0 0 0 1500000 0 49712 70785 30258 26667 6433418 4468374 1924975 1965044 1282684 1734442 0 0 14586 0 0 10720 5575657 4219583 87946 55189 0 0 172364 216657 0 0 0 0 0 0 2907366 2256969 0 0 0 0 3167676 2528815 2256981 1555768 151000 135000 2407981 1690768 5575657 4219583 -448394 -268819 0 0 X false true X true false X 365822 335558 398813 237918 362664 1700775 2513628 2207299 247461 1270864 2097334 8336586 0 0 0 2879450 2542857 646274 1508782 2459998 10037361 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10037361 15085 28484 27418 36067 3718 110772 0 15085 28484 27418 36067 3718 110772 0 0 0 0 0 0 0 2894535 2571341 673692 1544849 2463716 10148133 0.9891 0.9881 0.01 0.01 X Schedule A, Part III, Line 1 UNUSUAL GRANT CARES ACT FUNDING UNDER THE PAYROLL PROTECTION PROGRAM AND ERTC IS CONSIDERED AS A CONTRBUTION BUT IS EXCLUDED AS UNUSUAL IN 2021. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 1 false 0 true 767814 767814 1908086 1446127 461959 1295181 1042595 252586 1216018 1032290 183728 1246319 947362 298957 1965044 0 X 2068924 -268819 0 0 32251 -236568 2305492 0 14711 14711 2320203 2786137 0 0 0 32251 32251 2753886 0 14711 14711 2768597 Schedule D, Part XIII Camp Mason is a not-for-profit organization described under Section 501(c)(3) of the Internal Revenue Code (IRC) and is therefore exempt from federal income taxes under Section 501(a) of the IRC. Camp Mason is also exempt under Title 15 of the State of New Jersey Corporation and Associations Not-for-Profit Act. Accordingly, no provision for federal or state income taxes has been presented in the accompanying financial statements. Furthermore, Camp Mason is exempt from filing State of New Jersey informational tax returns, and as such, does not file. Camp Mason adheres to FASB ASC Topic 740, Income Taxes, which provides guidance and clarification on accounting for uncertainty in income taxes recognized in Camp Mason's financial statements. The guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on de-recognition, classification, interest and penalties. For the year ended December 31, 2022 Camp Mason has no material uncertain tax positions to be accounted for in the financial statements. Camp Mason files informational tax returns in the United States federal jurisdiction. Camp Mason is no longer subject to tax examinations for United States federal informational tax returns before fiscal year ended December 31, 2019. Schedule D, Part II, Line 9 Conservation easements financial reporting Camp Mason's endowment consists primarily of revenues received from the execution of conservation easements under the State of New Jersey, Department of Environmental Protection, Green Acres Program for the creation of an endowment for general purposes of the organization. The board designated unrestricted investments are funds functioning as an endowment fund. The assets are invested in the investment portfolio of Camp Mason, and all other accumulations to the endowment are classified as unrestricted net assets, absent explicit donor stipulations to the contrary. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote Camp Mason adheres to FASB ASC Topic 740, Income Taxes, which provides guidance and clarification on accounting for uncertainty in income taxes recognized in Camp Mason's financial statements. The guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on de-recognition, classification, interest and penalties. For the year ended December 31, 2022, Camp Mason has no material uncertain tax positions to be accounted for in the financial statements. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 TRADING POST COST GO GOODS SOLD NETTED WITH REVENUE - 32251 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements investment expenses - 14711 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 TRADING POST COST OF GOODS SOLD NETTED WITH REVENUE - 32251 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Investment fees - 14711 X true true X X false false false false false false false false false Schedule J, Part I, Line 1a Housing allowance or residence for personal use Type of benefit is housing allowance, received by Keith VanDerzee the executive director. The benefit was not taxable. Form 990, Part VI, Line 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS SEVERAL MEMBERS OF THE MASON FAMILY HAVE MAINTAINED THEIR INVOLVEMENT WITH THE CAMP THAT IS NAMED FOR RALPH MASON. MR. MASON'S SON THOMAS SERVES AS OUR BOARD PRESIDENT. DONNA LINE (TOM'S FIRST COUSIN) ALSO SERVES AS A TRUSTEE. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Brooke and Chris Kienle (Married) - Family relationship Form 990, Part VI, Line 11b Review of form 990 by governing body THE FINANCE COMMITTEE AND BOARD OF TRUSTEES REVIEW THE 990 FORM AT MEETINGS BEFORE IT IS FILED. Form 990, Part VI, Line 12c Conflict of interest policy Once a year, the board development committee will review the conflict of interest disclosure forms completed by officers, trustees and key employees. The CEO will participate in the process and a compilation of all identified conflicts will be documented. In the development of agenda's for trustee and committee meetings, this document will be reviewed to ensure that any potential conflicts of interest will be identified and communicated. Form 990, Part VI, Line 15a Process to establish compensation of top management official DURING THE RECRUITMENT PROCESS FOR THE ANY TOP MNAGEMENT POSSITION, YMCA OF THE USA DATA IS USED TO DETERMINE THE APPROPRIATE LEVEL OF COMPENSATION. THE SEARCH COMMITTEE - COMPRISED OF TRUSTEES AND ASSISTED BY A Y-USA STAFF MEMBER - USES THE HAY SALARY ADMINISTRATION PLAN TO DETERMINE THE APPROPRIATE SALARY RANGE FOR THE CEO POSITION. THE FINANCE COMMITTEE EVALUATES THE SALARY LEVELS COMPARED TO OTHER CAMPS, THE NATIONAL Y GUIDELINES AND THE ECONOMY AND RECOMMENDED SPECIFIC PERCENTAGE INCREASES TO THE BOARD OF DIRECTORS, WHO APPROVED THE RECOMMENDATION. Form 990, Part VI, Line 19 Required documents available to the public The Camp Mason website informs viewers that the Camp's documents regarding governance, operating policies, IRS 990s and financial statements are available for review by contacting the Executive Director. Form 990, Part VIII, Line 2f Other Program Service Revenue Other Program Revenue - Total Revenue: 1041426, Related or Exempt Function Revenue: 1041426, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Residence Revenue - Total Revenue: 0, Related or Exempt Function Revenue: 0, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;