2023-05-15T12:21:21-05:00 2022-12-31 020476956 TYLER SIMMS & ST SAUVEUR CPAS PLLC 19 MORGAN DRIVE LEBANON NH 03766 990 2022-01-01 141504974 CAMP DUDLEY INC CAMP 5189624720 126 CAMP DUDLEY ROAD WESTPORT NY 12993 JOHN C ULIN CHAIRPERSON 5189624720 2023-05-11 1 JOHN ULIN 999009999 1 JAMES N GODFREY CPA P00913422 6036530044 2023-05-05 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOHN C ULIN 126 CAMP DUDLEY ROAD WESTPORT NY 12993 6740487 0 X CAMPDUDLEY.ORG X 1968 NY TO DEVELOP MORAL, PERSONAL, PHYSICAL, AND LEADERSHIP SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN, ENABLING BOYS AND GIRLS TO LEAD LIVES CHARACTERIZED BY DEVOTION TO OTHERS. 19 19 340 73 0 0 2981196 1161276 5472352 5402076 6547 -63763 8311 16932 8468406 6516521 887057 824546 0 0 2558879 2894816 0 0 203425 3142346 3452368 6588282 7171730 1880124 -655209 37434038 33316310 1039870 315528 36394168 33000782 X TO DEVELOP MORAL, PERSONAL, PHYSICAL, AND LEADERSHIP SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN, ENABLING BOYS AND GIRLS TO LEAD LIVES CHARACTERIZED BY DEVOTION TO OTHERS. 0 0 6130360 824546 5402076 CAMP DUDLEY, INC. IS A 501(C)(3) NOT-FOR-PROFIT ORGANIZATION, COMMITTED TO PROVIDING A COMPREHENSIVE PROGRAM FOR BOYS AND GIRLS INCLUDING ATHLETICS, THE ARTS, OUTDOOR ADVENTURE, AND SPIRITUAL TRADITIONS. LEADERSHIP DEVELOPMENT IS A DYNAMIC AND INTEGRAL PART OF THE CAMP EXPERIENCE. THE CAMP'S MOTTO, "THE OTHER FELLOW FIRST," IS THE GUIDING LIGHT FOR DAILY LIFE, AND IT IS THE AIM OF EACH CAMPER WHO ATTENDS DUDLEY TO GAIN APPRECIATION FOR THE IMPACT THEY CAN MAKE ON THE LIVES OF OTHERS. WHILE DUDLEY'S HERITAGE IS CHRISTIAN, WE WELCOME BOYS AND GIRLS OF ALL FAITHS INTO OUR COMMUNITY. IT IS THE DIVERSITY OF DUDLEY'S CAMPER BODY THAT FOSTERS AN APPRECIATION OF DIFFERENCE. CAMP DUDLEY'S GERMAN AND SPAIN EXCHANGE PROGRAMS HELP FOSTER INTERNATIONAL UNDERSTANDING AND COOPERATION WITH BOYS AND GIRLS WHO PARTICIPATE. DUDLEY HAS REMAINED TRUE TO ITS ORIGINAL MISSION: TO DEVELOP MORAL, PERSONAL, PHYSICAL, AND LEADERSHIP SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN, ENABLING BOYS AND GIRLS TO LEAD LIVES CHARACTERIZED BY DEVOTION TO OTHERS. CAMP DUDLEY, INC. OPERATES TWO CAMPS, CAMP DUDLEY FOR BOYS AND CAMP DUDLEY AT KINIYA FOR GIRLS. THE ORGANIZATION IS GOVERNED BY A BOARD OF TRUSTEES THAT MEETS THREE TIMES PER YEAR. THE CAMP DIRECTORS REPORT TO THE BOARD AND,WITH THEIR STAFFS, ARE RESPONSIBLE FOR THE SUCCESSFUL OPERATION OF THEIR CAMPS. THROUGH THE DUDLEY KINIYA ALUMNI ASSOCIATION (DKAA), ALUMNI MAINTAIN CONTACT WITH THE ORGANIZATION, ATTEND BOTH PHYSICAL AND VIRTUAL OPEN HOUSES/REUNIONS THROUGHOUT THE COUNTRY AND OVERSEAS, AND ASSIST IN ANNUAL AND CAPITAL FUNDRAISING ACTIVITIES. THE ORGANIZATION'S ANNUAL GIVING FUND TYPICALLY PROVIDES FULL AND PARTIAL SCHOLARSHIPS AND DISCOUNTS TO OVER 470 BOYS AND GIRLS ANNUALLY (APPROXIMATELY 54 PERCENT OF THE CAMPER POPULATION), TOTALING OVER $1.4 MILLION AND ASSURING THE DIVERSITY OF THE CAMPER BODY. THE ETHNIC/RACIAL DIVERSITY OF THE CAMP RUNS BETWEEN 20 TO 25 PERCENT EACH YEAR. CAMPERS (BOYS AND GIRLS) COME FROM 33 STATES AND 13 FOREIGN COUNTRIES. THE TOP 5 STATES THAT CAMPERS GATHER FROM ARE NEW YORK, CONNECTICUT, NEW JERSEY, MASSACHUSETTS, AND CALIFORNIA. BOTH CAMPS MAINTAIN A LEADER TO CAMPER RATIO OF 1:3. CAMP DUDLEY AND CAMP DUDLEY AT KINIYA SEEK TO INSTALL A SENSE OF DUTY AND HUMOR IN THEIR CAMPERS, AND TO HELP THEM TO LEARN TO EXPRESS THEMSELVES AND TO GAIN CONFIDENCE. FOUNDED BY SUMNER F. DUDLEY, A YMCA VOLUNTEER, IN 1885, CAMP DUDLEY IS THE OLDEST, CONTINUOUSLY OPERATING CAMP IN AMERICA. THE CAMP IS A LEADER IN YOUTH AND LEADERSHIP DEVELOPMENT, INSPIRING BOYS AND MEN ALIKE TO SEEK SOMETHING HIGHER THAN THEIR OWN SELF-INTEREST. THE CAMP AIMS TO HAVE A POSITIVE, LIFE-LONG EFFECT ON THE BOYS IT SERVES. FOR MORE THAN 135 YEARS, DUDLEY HAS FOCUSED ON DEVELOPING BOYS' MORAL, PERSONAL, AND PHYSICAL SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN. LOCATED ON LAKE CHAMPLAIN IN WESTPORT, NEW YORK, THE CAMP'S 600+ ACRES ARE SURROUNDED BY THE ADIRONDACK MOUNTAINS. THIS SETTING INVITES BOTH RIGOROUS ACTIVITY AND TIME FOR PEACEFUL REFLECTION. THE CAMP CONTAINS 86 BUILDINGS, OF WHICH 40 ARE CAMPER CABINS, AND IT HAS AN ANNUAL OPERATING BUDGET OF APPROXIMATELY 4.25 MILLION DOLLARS. CAMP DUDLEY ENROLLS APPROXIMATELY 300 BOYS RANGING IN AGES FROM 10 TO 15 YEARS OLD, IN EACH OF ITS 3-WEEK SESSIONS. DAILY ACTIVITIES AT THE CAMP INCLUDE ARTS AND CRAFTS, ARCHERY, BAND, BASEBALL, BASKETBALL, CANOEING, CERAMICS, CHORUS, DRAMA, FISHING, FLAG FOOTBALL, GOLF, HIKING, HIGH AND LOW ROPES COURSES, KAYAKING, LACROSSE, LIFESAVING TRAINING, MOUNTAINEERING, MUSIC, PUBLICATIONS, RIFLERY, ROCK CLIMBING, SAILING, SOCCER, SOFTBALL, SWIMMING, TENNIS, TRACK AND FIELD, WATER POLO, FITNESS TRAINING, WRITING, VIDEO, AND VOLLEYBALL. CAMP DUDLEY AT KINIYA WAS FOUNDED IN 1919 BY HELEN VAN BUREN. ALSO A LEADER IN YOUTH AND LEADERSHIP DEVELOPMENT, CAMP DUDLEY AT KINIYA VALUES COOPERATION, RESPECT, LEADERSHIP, AND A GRADUATED SENSE OF RESPONSIBILITY WITH A DEDICATION TO DELIVERING A SAFE, LOVING, AND QUALITY CAMPING EXPERIENCE FOR GIRLS. ALSO ON LAKE CHAMPLAIN, KINIYA IS LOCATED IN COLCHESTER, VERMONT AND HAS MANY LONGSTANDING TRADITIONS SUCH AS KIWI DAY AND BIG/LITTLE SISTERS. THE CAMP CONTAINS 42 BULDINGS ON 141 ACRES OF LAND, WITH AN ANNUAL OPERATING BUDGET OF APPROXIMATELY 2 MILLION DOLLARS. KINIYA ENROLLS APPROXIMATELY 150 GIRLS, AGES 9-15 IN EACH OF ITS 3-WEEK SESSIONS. DAILY ACTIVITIES AT CAMP INCLUDE ARTS AND CRAFTS, ARCHERY, CAMPCRAFT, CANOEING, CREW, DANCE, DRAMA, GYMNASTICS, HIKING, KAYAKING, LACROSSE, MUSIC, HIGH AND LOW ROPES COURSE, SAILING, SOCCER, SOFTBALL, SWIMMING, TENNIS, VOLLEYBALL, AND WATERSKIING. 6130360 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 31 0 1 340 1 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X THE ORGANIZATION 5189624720 126 CAMP DUDLEY ROAD WESTPORT NY 12993 JOHN C ULIN CHAIR 5.00 5.00 X X 0 0 0 ERINN F HARLEY-LEWIS VICE-CHAIR 5.00 5.00 X X 0 0 0 THEODORE SMITH SECRETARY 5.00 5.00 X X 1800 0 0 CHRIS R RODGERS III TREASURER 5.00 5.00 X X 0 0 0 MATTHEW MCELROY CD ALUMNI CO-PRESIDENT 5.00 X 0 0 0 SARA MCKANI CD ALUMNI CO-PRESIDENT 5.00 X 0 0 0 SHIRO NOGAKI TRUSTEE 5.00 X 0 0 0 BEN CADY TRUSTEE 5.00 X 2600 0 0 LESLEE MACKENZIE TRUSTEE 5.00 X 0 0 0 ALICE TORNQUIST TRUSTEE 5.00 X 0 0 0 DIANE CALELLO TRUSTEE 5.00 X 0 0 0 ROBERT H CRAFT JR TRUSTEE 5.00 X 0 0 0 MONIQUE JONES TRUSTEE 5.00 X 0 0 0 PETER GROVES TRUSTEE 5.00 X 0 0 0 LIZ A KIRKPATRICK TRUSTEE 5.00 X 0 0 0 GEORGE MATTHEWS TRUSTEE 5.00 X 0 0 0 CATHERINE A SANDERSON TRUSTEE 5.00 X 0 0 0 TYLER E CHAPMAN TRUSTEE 5.00 X 0 0 0 JJ ALEXANDER TRUSTEE 5.00 X 0 0 0 KEVIN MCCORMICK TRUSTEE 5.00 X 0 0 0 MARTHA MCKINLEY TRUSTEE 5.00 X 0 0 0 MATTHEW STOREY CAMP DIRECTOR/CAMP DUDLEY 40.00 2.00 X 162694 0 51912 MARNIE MCDONAGH CAMP DIRECTOR/CAMP KINIYA 40.00 2.00 X 174632 0 26583 JESSE SMITH CHIEF FINANCIAL OFFICER 40.00 2.00 X 74415 0 16813 416141 0 95308 2 0 1 0 UNDERWOOD CATERING INC DBA THE ABBEY G 6212 VERMONT ROUTE 105 ENOSBURG FALLS VT 05450 FOOD SERVICE AT CAMP KINIYA 188330 1 1161276 61905 1161276 CAMP TUITION & FEES 611600 5219476 5219476 OTHER INCOME 522220 128909 128909 MANAGEMENT FEES 561000 53691 53691 5402076 13591 13591 65517 10300 65733 87438 -216 -77138 -77354 -77354 87727 70795 16932 16932 6516521 5402076 0 -46831 824546 824546 490863 143454 287814 59595 1888057 1764114 49709 74234 78843 78843 268683 219843 22754 26086 168370 149849 16837 1684 55083 55083 39112 39112 26527 26527 709442 561920 134083 13439 5852 5787 65 855495 664464 173664 17367 230692 197472 32297 923 CAMPER SUPPLIES AND PRO 938975 928878 10097 DINING FOOD AND SUPPLIE 551188 551188 PROVISION FOR BAD DEBT 40002 40002 7171730 6130360 837945 203425 2275959 1423907 20036 80040 5248 940 89762 64260 61157 84833 53615 44128 27919098 10175958 17699821 17743140 696086 648146 16451417 13106919 21687 21687 59250 98310 37434038 33316310 123539 126905 196840 173793 719491 0 14830 1039870 315528 X 19749186 19601425 16644982 13399357 36394168 33000782 37434038 33316310 X -655209 -47892 86182 -2776467 X 0 1 X 1 0 X 2407512 2011029 3702915 1981196 1161276 11263928 5725028 5602683 115549 5510977 5489803 22444040 8132540 7613712 3818464 7492173 6651079 33707968 153770 146676 157511 301381 200504 959842 0 153770 146676 157511 301381 200504 959842 32748126 8467 16514 11760 8302 13591 58634 8467 16514 11760 8302 13591 58634 8141007 7630226 3830224 7500475 6664670 33766602 0.96980 0.97260 0.00170 0.00210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 16644982 -2667094 578531 13399357 14009121 3824622 1188761 16644982 14212395 1449446 1652720 14009121 11632312 3607178 1027095 14212395 12421485 817944 -490447 1116670 11632312 0 1 1 2218373 2218373 21175450 7255711 13919739 3290844 2208951 1081893 1234431 711296 523135 17743140 BENEFICIAL INTEREST IN CAMP DUDLEY 13106919 F 13106919 CP LEASE 3981 NCP LEASE 10849 14830 X 3030365 -47892 91954 -3601013 -3556951 6587316 -70795 -70795 6516521 6509933 91954 70795 162749 6347184 824546 824546 7171730 PART V, LINE 4: TO FURTHER THE MISSIONS OF CAMP DUDLEY BY PROVIDING FINANCIAL SUPPORT FOR THE TWO CAMPS. 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 IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS PART XI, LINE 2D - OTHER ADJUSTMENTS: DECREASE IN BENEFICIAL INTEREST IN CAMP DUDLEY FOUNDATION -3,344,498. TRANSFER OF FUNDS TO AFFILIATE 568,031. SCHOLARSHIPS -824,546. PART XI, LINE 4B - OTHER ADJUSTMENTS: STORE EXPENSES -70,795. PART XII, LINE 2D - OTHER ADJUSTMENTS: STORE EXPENSES 70,795. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS 824,546. 1 FINANCIAL AID 172 824546 FMV THE CAMP PROVIDES FINANCIAL AID TO QUALIFIED CAMPERS. THE CAMP GRANTS SCHOLARSHIPS EVERY SUMMER TO CAMPERS WHO OTHERWISE MIGHT NOT BE FINANCIALLY ABLE TO ATTEND CAMP. THE AWARD PROCESS INCLUDES INTERVIEWS WITH THE PARENTS OF THE CAMPERS TO DETERMINE NEED AND CIRCUMSTANCES (FAMILY WITH LITTLE RECOURCES/LOW INCOME, LOSS OF JOB, ETC.) PART I, LINE 2: THE CAMP DIRECTORS REVIEW SCHOLARSHIP AWARDS ANNUALLY TO ENSURE THEY ARE DIVERSE AND SUPPORT THOSE IN NEED. RETURNING CAMPER SCHOLARSHIPS ARE REVIEWED TO ENSURE THEY ARE STILL ADEQUATE AND TO DETERMINE WHETHER ADDITIONAL AMOUNTS ARE REQUIRED. X 1 0 X X X X 0 0 0 0 0 0 0 0 0 MATTHEW STOREY CAMP DIRECTOR/CAMP DUDLEY 162694 0 0 0 0 0 16585 0 35327 0 214606 0 0 0 MARNIE MCDONAGH CAMP DIRECTOR/CAMP KINIYA 165850 0 8782 0 0 0 16585 0 9998 0 201215 0 0 0 PART I, LINE 1A MATTHEW STOREY, CAMP DIRECTOR OF CAMP DUDLEY, INC., IS PROVIDED WITH A NON-TAXABLE ON-CAMPUS HOUSING BENEFIT. X 23 61905 FMV 0 1 1 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS CURRENTLY REVIEWED BY THE TREASURER, THE AUDIT COMMITTEE AND THE CHIEF FINANCIAL OFFICER, AND IS APPROVED BY THEM FOR TRANSMISSION. A COPY IS ALSO MADE AVAILABLE TO THE ENTIRE BOARD OF TRUSTEES PRIOR TO SUBMISSION FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C CAMP DUDLEY, 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 CORPORATION WHO REVIEWS AND THEN FORWARDS TO THE AUDIT COMMITTEE WHO REVIEWS THEM, DETERMINES THAT TRANSACTIONS ARE ARMS LENGTH AND THAT NO EXCESS BENEFIT TRANSACTION EXISTS, AND PRESENTS A SUMMARY AND THE STATEMENTS 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/HER 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/HERSELF FROM THE DISCUSSION AND ANY RELATED VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE GOVERNING BOARD OF TRUSTEES REVIEWS AND APPROVES THE COMPENSATION PACKAGE FOR THE BOYS' CAMP DIRECTOR AND THE GIRLS' CAMP DIRECTOR. COMPARABLE DATA IS USED IN THE PROCESS AND RECORDS ARE KEPT. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, THE CONFLICT OF INTEREST POLICY, THE GIFT ACCEPTANCE POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S BUSINESS OFFICE LOCATED AT 126 DUDLEY ROAD, WESTPORT, NY 12993. FORM 990, PART XI, LINE 9: DECREASE IN BENEFICIAL INTEREST IN CAMP DUDLEY FOUNDATION -3,344,498. TRANSFER OF FUNDS FROM AFFILIATE 568,031. CAMP DUDLEY AT KINIYA LLC 1317 KINIYA ROAD COLCHESTER VT 05446 205696015 SUMMER CAMP FOR GIRLS VT 3190471 10836219 CAMP DUDLEY INC CAMP DUDLEY FOUNDATION INC 126 CAMP DUDLEY ROAD WESTPORT NY 12993 463794874 SUPPORTING THE MISSIONS OF CAMP DUDLEY, INC AND ITS DISREGARDED ENTITY NY 501(C)(3) LINE 12A, I CAMP DUDLEY INC 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 CAMP DUDLEY FOUNDATION INC L 53691 ACTUAL CAMP DUDLEY FOUNDATION INC S 568031 ACTUAL