2023-11-03T21:30:19+00:00 2023-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2022-07-01 350962419 AMERICAN CAMPING ASSOCIATION INC AMER 7653428456 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 461517902 CHRISTA M CASSIDY CFO 7653428456 2023-11-03 true CHRISTA CASSIDY 999009999 Kim Scifres P01316095 5023263996 2022 2023-04-26 12:10:37Z DBA AMERICAN CAMP ASSOCIATION THOMAS ROSENBERG 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 461517902 13721039 false X WWW.ACACAMPS.ORG X 1960 IN THE AMERICAN CAMPING ASSOCIATION'S (ACA) PURPOSE IS TO FURTHER CHILDREN, YOUTH, AND ADULT WELFARE THROUGH THE CAMP EXPERIENCE AND TO ENSURE THE QUALITY OF CAMP AND YOUTH DEVELOPMENT PROGRAMS BY PROVIDING BEST PRACTICES AND STANDARDS. 20 20 55 2200 421917 180156 5630801 3048503 6296820 7329951 553723 252495 177444 147376 12658788 10778325 1731899 1808379 0 3920086 4616902 138000 66934 264917 3819921 4397920 9609906 10890135 3048882 -111810 13862407 14811383 2843079 3031626 11019328 11779757 X THE AMERICAN CAMPING ASSOCIATION'S (ACA) PURPOSE IS TO FURTHER CHILDREN, YOUTH, AND ADULT WELFARE AND EDUCATION THROUGH THE CAMP EXPERIENCE AND TO ENSURE THE QUALITY OF CAMP AND YOUTH DEVELOPMENT PROGRAMS BY PROVIDING BEST PRACTICES AND STANDARDS. false false 3269576 356585 1554716 CAMP AND YOUTH DEVELOPMENT EDUCATION REFLECTS ACA'S COMMUNITY OF PARENTS AND PROFESSIONALS WHO JOIN TOGETHER TO SHARE KNOWLEDGE TO ENHANCE HUMAN DEVELOPMENT. AS A RESULT OF ACA EDUCATIONAL PROGRAMS AND SERVICES, YOUTH AND ADULTS LEARN POWERFUL LESSONS IN COMMUNITY, CHARACTER-BUILDING, SKILL DEVELOPMENT, AND HEALTHY LIVING . A PRIMARY VEHICLE FOR DISSEMINATING EDUCATION AND INFORMATION TO CAMP PROFESSIONALS IS THROUGH THE ANNUAL ACA NATIONAL CONFERENCE. MORE THAN 1,800 INDIVIDUALS ATTENDED THE FOUR-DAY CONFERENCE IN ORLANDO FLORIDA IN FEBRUARY 2023. NUMEROUS LOCAL AND REGIONAL EVENTS ARE OFFERED. IN ADDITION, ONLINE EDUCATION, INCLUDING ASYNCHRONOUS COURSES, WEBINARS, AND CERTIFICATES OF ADDED QUALIFICATION EXTEND PROFESSIONAL DEVELOPMENT OPPORTUNITIES TO NON-TRAVELING LEARNERS. MORE THAN 12,000 LEARNERS PARTICIPATED IN 2022-2023 OFFERINGS. CAMP AND YOUTH DEVELOPMENT ALSO INCLUDES ACA'S RESEARCH PROGRAMS AT THE NATIONAL LEVEL. 1830138 13800 646521 MEMBER AND FIELD SERVICES IS THE MEMBER AND CUSTOMER DEVELOPMENT SERVICES OF ACA. TELEPHONE AND EMAIL SUPPORT, TECHNICAL ASSISTANCE, OPERATIONAL COMPONENTS, AND FINANCIAL SUPPORT ARE PROVIDED THROUGH A NATIONAL STAFF OF ASSOCIATION MANAGEMENT PROFESSIONALS TO 23 LOCAL OFFICES, WHICH IN TURN, PROVIDE SERVICES LOCALLY TO THE PUBLIC, CAMPS, AND CAMP PROFESSIONALS. ACA HAS ALMOST 10,400 INDIVIDUAL MEMBERS. 1778859 0 4620151 ACCREDITATION IS A VOLUNTARY PROCESS THAT OVER 2,600 CAMPS HAVE CHOSEN TO GO THROUGH. THIS COMMUNICATES TO PARENTS THAT A CAMP HAS VOLUNTARILY UNDERGONE A PEER TO PEER REVIEW OF OVER 250 HEALTH AND SAFETY STANDARDS THAT APPLY TO RESIDENT AND DAY CAMPS. THE AIM OF THIS PROGRAM IS TO EDUCATE CAMP STAFF IN THE ADMINISTRATION OF KEY ASPECTS OF CAMP OPERATION, PARTICULARLY THOSE RELATED TO PROGRAM QUALITY AND THE HEALTH AND SAFETY OF CAMPERS AND STAFF. 1442810 1437994 111840 CAMPER SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS NOT OTHERWISE ABLE TO AFFORD A CAMP EXPERIENCE AND FACILITATE INTERACTION IN A CAMP SETTING OF PERSONS FROM DIFFERENT SOCIAL, ECONOMIC, RACIAL, NATIONAL, AND CULTURAL BACKGROUNDS. CAMPERS LEARN INTIMACY WITH NATURE, BUILD HEALTHY PERSONAL RELATIONSHIPS, AND GET TO EXERCISE THEIR MINDS AND BODIES IN WAYS THAT CREATE HEALTHY HABITS. OVER 800 CAMPER SCHOLARSHIPS WERE AWARDED IN FY 2023. 780888 0 0 PUBLIC RELATIONS AND AWARENESS ACTIVELY PROVIDES INFORMATION AND RESOURCES TO THE GENERAL PUBLIC THROUGH PRINT, BROADCAST, AND ELECTRONIC MEDIA. A WEBSITE FOR FAMILIES IS MAINTAINED THAT ANSWERS QUESTIONS ABOUT CAMP FROM THE PARENT/GUARDIAN PERSPECTIVE. MANY ACA RESOURCES ARE AVAILABLE TO THE PUBLIC AT ACACAMPS.ORG. ACA'S FIND A CAMP IS AN ONLINE TOOL AVAILABLE TO THE PUBLIC TO HELP FIND THE RIGHT CAMP FOR EVERY CHILD, YOUTH, AND ADULT. AN ETHICS COMMISSION MANAGES THE INTERFACE WITH THE PUBLIC CONSUMER, PAVING THE WAY TOWARD BETTER CAMPING BY ALLOWING PARENTS A FORUM IN WHICH TO ADDRESS CONCERNS AND RECEIVE MEDIATION AND GUIDANCE ON THOSE ISSUES IMPACTING THE CAMP PROFESSIONAL. 213557 0 0 GOVERNMENT RELATIONS PROVIDES INFORMATION TO CAMP PROFESSIONALS AND THE PUBLIC ABOUT LAWS AND REGULATIONS RELEVANT TO THE CAMP EXPERIENCE. ACA PARTNERS WITH OTHER ORGANIZATIONS TO WORK WITH GOVERNMENTAL AGENCIES TO ADVOCATE FOR REGULATIONS AND LAWS THAT SUPPORT YOUTH DEVELOPMENT AND CHILD PROTECTION. 145654 0 122182 PERIODICALS AND EDUCATIONAL RESOURCES ON TOPICS DEVELOPED SPECIFICALLY FOR PROFESSIONALS WORKING WITH CHILDREN, YOUTH, AND ADULTS IN OUT-OF-SCHOOL, AFTERSCHOOL, RECREATION, AND CAMP PROGRAMS - MANY OF WHICH ARE ONLY AVAILABLE THROUGH ACA - CAN BE FOUND THROUGH ITS PUBLICATIONS AND ONLINE BOOKSTORE. PUBLISHED SIX TIMES A YEAR, CAMPING MAGAZINE PROVIDES ARTICLES ON YOUTH DEVELOPMENT, STAFF TRAINING, HEALTH AND SAFETY, AND INNOVATIVE PROGRAMMING IDEAS, AND IS DISTRIBUTED TO MEMBERS AND OVER 200 NONMEMBER SUBSCRIBERS. ADDITIONALLY, WE SELL OVER 10,000 COPIES OF THE MAY/JUNE CAMPING MAGAZINE ISSUE IN BULK TO OVER 300 CAMPS FOR THE PURPOSE OF STAFF TRAINING. ACA'S WEBSITE, WWW.ACACAMPS.ORG, IS AN IMPORTANT RESOURCE FOR TIMELY NEWS AND CRITICAL REPORTS AND ARE VISITED BY AN AVERAGE OF MORE THAN 800,000 ANNUALLY. 2582909 1437994 234022 9461482 true true false true false false false false false true false false false false true false true false false false false false true false false false true true true false false false false true false false false true false false false false true true true false false true 24 0 true 55 true true true false false false false false false false false false false false X 20 20 true false false false true false true true true false true true true true true true true true true false false IN X X CHRISTA M CASSIDY 7653493315 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 461517902 Andrew Shlensky Treasurer as of 02/2023 2.0 X X 0 0 0 Anthony Stein Treasurer through 02/2023 2.0 1.0 X X 0 0 0 Dayna Hardin Vice Chair 2.0 X X 0 0 0 Lizabeth Fogel Board Chair 2.0 1.0 X X 0 0 0 Aaron Dworkin Board Member 2.0 X 0 0 0 Beatrice Welters Board Member 2.0 X 0 0 0 Bill Roden Board Member (Partial Year) 2.0 X 0 0 0 Carl Metzger Board Member (Partial Year) 2.0 X 0 0 0 Dan Mathews Board Member 2.0 X 0 0 0 Deborah Clair Board Member 2.0 X 0 0 0 Dr Meena Julapalli Board Member (Partial Year) 2.0 X 0 0 0 Elizabeth Bagley Board Member 2.0 X 0 0 0 Elizabeth Kelder Board Member 1.0 X 0 0 0 Elizabeth Sosnow Board Member 2.0 X 0 0 0 Ju'Riese Colon Board Member 2.0 X 0 0 0 LeeKeshia Williams Board Member 2.0 X 0 0 0 Meg Clark Board Member 2.0 1.0 X 0 0 0 Patrick D'Amelio Board Member 1.0 X 0 0 0 Rafael Alvarado Board Member 2.0 X 0 0 0 Sarah Horner Fish Board Member 2.0 X 0 0 0 Scott Brody Board Member 2.0 1.0 X 0 0 0 Sterling Nell Leija Board Member 2.0 1.0 X 0 0 0 Suzanne Le Menestrel Board Member 2.0 X 0 0 0 Christa Cassidy M Chief Financial Officer 39.0 1.0 X 134822 0 24192 Thomas Rosenberg President/Chief Executive Officer 39.0 1.0 X 266748 0 55384 Henry DeHart Jr Chief Operating Officer 40.0 X 148133 0 48138 Kelley Freridge Chief Marketing Officer 40.0 X 126530 0 31086 Laurie Browne Sr. Director of Research & Education 40.0 X 108642 0 43180 784875 0 201980 5 false true false 0 46575 3001928 55155 3048503 MEMBERSHIP DUES & FEES 611710 5244184 5244184 CONFERENCE AND EDUCATION 611710 1537216 1537216 PUBLICATIONS REVENUE 541840 436711 122182 314529 SCHOLARSHIP ADMINISTRATION 611710 111840 111840 0 0 0 0 7329951 412120 412120 107388 107388 0 0 2783089 2942714 -159625 0 -159625 -159625 AMS Management Fee 900099 22488 22488 Research Oversamples 900099 17500 17500 0 0 0 0 39988 10778325 7055410 421917 252495 204681 204681 1603698 1603698 487391 129581 325707 32103 3142861 2821653 229518 91690 186632 157170 26172 3290 542654 479141 59274 4239 257364 205262 44903 7199 39193 7535 31658 23300 23300 190500 190500 66934 66934 33961 33961 590698 484082 90200 16416 12862 11293 1569 430895 385613 30605 14677 373588 343094 19167 11327 3995 3995 92534 72372 18405 1757 507993 404672 101868 1453 742770 715099 15896 11775 1111668 1111668 71613 58450 11702 1461 82612 5722 76890 UNRELATED BUSINESS INCOME TAX 49315 49315 DUES & SUBSCRIPTIONS 16421 13200 3171 50 24002 3686 19770 546 10890135 9461482 1163736 264917 208 211 8704586 5786473 51051 202696 0 0 0 0 236221 259046 2121338 1670445 509408 450893 4360933 8112064 0 0 0 0 13862407 14811383 511026 451845 2332053 2579781 0 0 0 0 2843079 3031626 X 5447107 6785133 5572221 4994624 11019328 11779757 13862407 14811383 -111810 872239 0 X false true X true false X 1838274 2709930 4390739 5630801 3048503 17618247 7101579 6475164 5256156 6016881 7015422 31865202 0 0 0 8939853 9185094 9646895 11647682 10063925 49483449 64386 58236 33460 118748 117748 392578 0 0 0 0 818148 818148 64386 58236 33460 118748 935896 1210726 48272723 277898 247565 190943 268499 412120 1397025 0 277898 247565 190943 268499 412120 1397025 144699 125235 137335 179023 180155 766447 86594 89141 54923 100811 39988 371457 9449044 9647035 10030096 12196015 10696188 52018378 0.9280 0.9451 0.03 0.02 X Schedule A, Part III, Line 12 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 86594.0, COLUMN B - 89141.0, COLUMN C - 54923.0, COLUMN D - 100811.0, COLUMN E - 39988.0, COLUMN F - 371457.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 26281 187276 213557 10542779 10756336 687817 0 171954 0 0 609950 515340 630495 687817 2443602 3665403 121122 106627 201335 213557 642641 152487 128835 157624 171954 610900 916351 9000 9037 21335 26281 65653 1275841 943174 332667 845497 727271 118226 450893 0 X 11616603 872239 0 872239 10744364 33961 0 33961 10778325 10856174 0 0 10856174 33961 0 33961 10890135 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, 2023 and 2022, 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, 2023 and 2022. X X X X X true Donor by Design Group LLC PO Box 7106 Carol Stream IL 601977106 Designing new fundraising team. Including but not limited to designing processes, procedures, and assisting with major donor asks. false 66934 -66934 0 66934 -66934 CA CO CT DE DC FL GA AL HI ID IL IN IA KS KY LA ME AK MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA AZ RI SC SD TN TX UT VT VA AR WA WV WI WY true Acta Non Verba 1001 83rd Ave Mailbox 1 Oakland CA 94621 450935667 501(C)(3) 15350 Councilor in Training Program Camp Fire Alaska Council 920029613 501(C)(3) 18300 Councilor in Training Program Camp Mokuleia Inc (ECCC) 990073522 501(C)(3) 22450 Councilor in Training Program Easterseals Colorado Rocky Mountain 840412575 501(C)(3) 18850 Councilor in Training Program NatureBridge 942145930 501(C)(3) 18250 Councilor in Training Program Town of Lexington Massachusettes 046001200 LEXINGTON 17676 Councilor in Training Program Big Sur Land Trust Youth Outdoor Programs 942473415 501(C)(3) 13250 Councilor in Training Program Camp BlodgettAudubon 386004379 501(C)(3) 14350 Councilor in Training Program Girl Scouts - Greater New York 131624014 501(C)(3) 24615 Councilor in Training Program Montgomery County Department of Recreation 526000980 501(C)(3) 15290 Councilor in Training Program Sherwood Forest Camp 430653401 501(C)(3) 12500 Councilor in Training Program 11 0 CAMPER SCHOLARSHIPS 817 1603698 EDUCATION SCHOLARSHIPS 17 204681 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. CAMPS SELECT THEIR OWN CAMPER SCHOLARSHIP RECIPIENTS BASED ON ELIGIBILITY BENCHMARKS. CAMPS SUBMIT CAMPER SCHOLARSHIP APPLICATIONS FOR EACH INDIVIDUAL CAMPER FOR WHOM THE CAMPER SCHOLARSHIP IS REQUESTED. ONCE THE SCHOLARSHIP APPLICATIONS HAVE BEEN RECEIVED FROM THE CAMPS, THE ORGANIZATION REMITS SCHOLARSHIP FUNDING DIRECTLY TO THE CAMPS. EDUCATION SCHOLARSHIP FUNDS ARE EITHER PAID DIRECTLY TO THE EDUCATION PROVIDER OR TO THE WINNER OF THE SCHOLARSHIP UPON PROOF OF PAYMENT OF EDUCATION EXPENSES. X X X false false false false false false false false false Christa Cassidy M Chief Financial Officer 134822 0 0 0 0 0 11120 0 13072 0 159014 0 0 0 Thomas Rosenberg President/Chief Executive Officer 266748 0 0 0 0 0 22155 0 33229 0 322132 0 0 0 Henry DeHart Jr Chief Operating Officer 148133 0 0 0 0 0 12826 0 35312 0 196271 0 0 0 Kelley Freridge Chief Marketing Officer 126530 0 0 0 0 0 10536 0 20550 0 157616 0 0 0 Laurie Browne Sr. Director of Research & Education 108642 0 0 0 0 0 9496 0 33684 0 151822 0 0 0 Scott Brody Board Member 20000 Grant Off set expense of providing camp for the summer in 2022 to 21 Ukraine refuges children. X 3 55155 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Three contributions Form 990, Part III, Line 4d Description of other program services (Expenses $ 1,442,810 including grants of $ 1,437,994)(Revenue $ 111,840) CAMPER SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS NOT OTHERWISE ABLE TO AFFORD A CAMP EXPERIENCE AND FACILITATE INTERACTION IN A CAMP SETTING OF PERSONS FROM DIFFERENT SOCIAL, ECONOMIC, RACIAL, NATIONAL, AND CULTURAL BACKGROUNDS. CAMPERS LEARN INTIMACY WITH NATURE, BUILD HEALTHY PERSONAL RELATIONSHIPS, AND GET TO EXERCISE THEIR MINDS AND BODIES IN WAYS THAT CREATE HEALTHY HABITS. OVER 800 CAMPER SCHOLARSHIPS WERE AWARDED IN FY 2023. Form 990, Part III, Line 4d Description of other program services (Expenses $ 780,888 including grants of $ 0)(Revenue $ 0) PUBLIC RELATIONS AND AWARENESS ACTIVELY PROVIDES INFORMATION AND RESOURCES TO THE GENERAL PUBLIC THROUGH PRINT, BROADCAST, AND ELECTRONIC MEDIA. A WEBSITE FOR FAMILIES IS MAINTAINED THAT ANSWERS QUESTIONS ABOUT CAMP FROM THE PARENT/GUARDIAN PERSPECTIVE. MANY ACA RESOURCES ARE AVAILABLE TO THE PUBLIC AT ACACAMPS.ORG. ACA'S FIND A CAMP IS AN ONLINE TOOL AVAILABLE TO THE PUBLIC TO HELP FIND THE RIGHT CAMP FOR EVERY CHILD, YOUTH, AND ADULT. AN ETHICS COMMISSION MANAGES THE INTERFACE WITH THE PUBLIC CONSUMER, PAVING THE WAY TOWARD BETTER CAMPING BY ALLOWING PARENTS A FORUM IN WHICH TO ADDRESS CONCERNS AND RECEIVE MEDIATION AND GUIDANCE ON THOSE ISSUES IMPACTING THE CAMP PROFESSIONAL. Form 990, Part III, Line 4d Description of other program services (Expenses $ 213,557 including grants of $ 0)(Revenue $ 0) GOVERNMENT RELATIONS PROVIDES INFORMATION TO CAMP PROFESSIONALS AND THE PUBLIC ABOUT LAWS AND REGULATIONS RELEVANT TO THE CAMP EXPERIENCE. ACA PARTNERS WITH OTHER ORGANIZATIONS TO WORK WITH GOVERNMENTAL AGENCIES TO ADVOCATE FOR REGULATIONS AND LAWS THAT SUPPORT YOUTH DEVELOPMENT AND CHILD PROTECTION. Form 990, Part III, Line 4d Description of other program services (Expenses $ 145,654 including grants of $ 0)(Revenue $ 122,182) PERIODICALS AND EDUCATIONAL RESOURCES ON TOPICS DEVELOPED SPECIFICALLY FOR PROFESSIONALS WORKING WITH CHILDREN, YOUTH, AND ADULTS IN OUT-OF-SCHOOL, AFTERSCHOOL, RECREATION, AND CAMP PROGRAMS - MANY OF WHICH ARE ONLY AVAILABLE THROUGH ACA - CAN BE FOUND THROUGH ITS PUBLICATIONS AND ONLINE BOOKSTORE. PUBLISHED SIX TIMES A YEAR, CAMPING MAGAZINE PROVIDES ARTICLES ON YOUTH DEVELOPMENT, STAFF TRAINING, HEALTH AND SAFETY, AND INNOVATIVE PROGRAMMING IDEAS, AND IS DISTRIBUTED TO MEMBERS AND OVER 200 NONMEMBER SUBSCRIBERS. ADDITIONALLY, WE SELL OVER 10,000 COPIES OF THE MAY/JUNE CAMPING MAGAZINE ISSUE IN BULK TO OVER 300 CAMPS FOR THE PURPOSE OF STAFF TRAINING. ACA'S WEBSITE, WWW.ACACAMPS.ORG, IS AN IMPORTANT RESOURCE FOR TIMELY NEWS AND CRITICAL REPORTS AND ARE VISITED BY AN AVERAGE OF MORE THAN 800,000 ANNUALLY. Form 990, Part VI, Line 15b PROCESS FOR DETERMINING 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 By-Laws Section 2.3. Executive Committee. The Executive Committee shall consist of the Chair, Vice-Chair, Treasurer, and such Additional Officers as provided by the resolution creating such office. The Chief Executive Officer shall serve as a non-voting, ex-officio member of the Executive Committee. During intervals between meetings of the Board of Directors, the Executive Committee shall have and exercise all of the authority of the Board of Directors except where prohibited by law. In addition, the Executive Committee, to the extent specified by the Board of Directors, may exercise the authority of the Board of Directors at any other time, except where prohibited by law. The Executive Committee shall cause minutes of its proceedings to be kept and filed with the minutes of the proceedings of the Board of Directors. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Sterling Nell Leija, Meg Clark, Aaron Dworkin - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders THE NATIONAL COUNCIL OF LEADERS (NCOL) IS AN ASSEMBLY OF LOCAL LEADERS OF THE AMERICAN CAMPING ASSOCIATION. INDIVIDUALS SERVING ON THE NCOL ARE CLASSIFIED AS MEMBERS UNDER THE INDIANA NONPROFIT ACT, AND APPROVE OF SIGNIFICANT DECISIONS OF THE BOARD OF DIRECTORS AS REQUIRED UNDER INDIANA LAW. MEMBERS OF THE NCOL SERVE AS AN IMPORTANT COMMUNICATION AND MEMBERSHIP CONDUIT BETWEEN THE BOARD OF DIRECTORS, EXECUTIVE STAFF, AND THOSE ENTITIES AFFILIATED WITH THE AMERICAN CAMPING ASSOCIATION. MEMBERS OF THE NCOL ARE A KEY SOURCE OF INFORMATION, STRATEGY, ACTIVITIES AND PROGRAMS OF THE ORGANIZATION AS A REPRESENTATIVE OF THE ORGANIZATION'S CONSTITUENCIES, NCOL MEMBERS ARE CHARGED WITH BRINGING EMERGING ISSUES, THOUGHTS, CONCERNS, AND QUESTIONS TO THE BOARD OF DIRECTORS THAT CONTRIBUTE TO THE SUCCESS OF THE CORPORATION'S MISSION. 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 NATIONAL COUNCIL OF LEADERS THOSE ISSUES THAT REQUIRE MEMBERSHIP APPROVAL UNDER THE INDIANA NONPROFIT ACT OF 1991, AS AMENDED INCLUDING, WITHOUT LIMITATION, ANY CHANGES TO THE NCOL MEMBERSHIP STRUCTURE. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER, AND THE AUDIT AND FINANCIAL POLICY COMMITTEE . THEREAFTER, A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD. IF THERE ARE NO CORRECTIONS, THE FORM 990 IS THEN 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(S) OF A POTENTIAL CONFLICT, THE OTHER BOARD MEMBERS 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 THEMSELF. THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AND ITS ADHERENCE TO IT ON AN ANNUAL BASIS. Form 990, Part VI, Line 15a Process to establish compensation of top management official ACA CONDUCTED A COMPREHENSIVE SALARY SURVEY USING A THIRD PARTY ADMINISTRATOR IN MARCH 2023. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES THE CEO'S PERFORMANCE ANNUALLY USING THE INFORMATION FROM THE SALARY SURVEY. THIS PROCESS AND ITS CONCLUSIONS ARE DOCUMENTED BY THE COMMITTEE IN ITS MEETING MINUTES. Form 990, Part VI, Line 19 Required documents available to the public BOARD POLICIES, GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, AND ON WWW.GUIDESTAR.ORG AMERICAN CAMPING FOUNDATION INC 5000 STATE RD 67 NORTH MARTINSVILLE IN 46151 351811277 RAISE FUNDS FOR THE SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC IN 501(c)(3) Type I AMERICAN CAMPING ASSOCIATION INC true false false true false false false false false false false false false false true true false true false false