2024-10-30T15:37:45+00:00 2024-06-30 350921680 CROWE LLP 9600 Brownsboro Road Suite 400 Louisville KY 402413902 990 2023-07-01 351811277 AMERICAN CAMPING FOUNDATION INC AMER 7653428456 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 CHRISTA M CASSIDY CFO 2024-10-30 true Kim Scifres P01316095 5023263996 2024-10-30 2023 2024-10-15 13:58:12Z Thomas Rosenberg 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 2117989 false X WWW.ACACAMPS.ORG X 1990 IN THE MISSION OF THE AMERICAN CAMPING FOUNDATION, INC. IS TO RAISE FUNDS FOR THE SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC. 9 9 0 14 0 0 19272 116508 0 32306 204754 0 51578 321262 75740 116865 0 0 0 0 21883 22178 97623 139043 -46045 182219 5370549 5806138 94203 0 5276346 5806138 THE FOUNDATION'S PURPOSE IS TO RAISE FUNDS TO SUPPORT THE AMERICAN CAMPING ASSOCIATION, INC AND ADMINISTER ENDOWMENTS WHOSE INCOME ARE USED SOLELY FOR CARRYING OUT THE CHARITABLE PURPOSES OF THE ASSOCIATION. false false 87800 87800 SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC. 27600 27600 GRANTS FOR CAMPER SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS NOT OTHERWISE ABLE TO ATTEND A CAMP EXPERIENCE AND FACILITATE INTERACTION IN A CAMP SETTING OF PERSONS FROM DIFFERENT SOCIAL, ECONOMIC, RACIAL, NATIONAL, AND CULTURAL BACKGROUNDS. 1465 1465 GRANTS FOR EDUCATION SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS TO ATTEND AMERICAN CAMPING ASSOCIATION'S NATIONAL CONFERENCE EDUCATIONAL EVENT. 116865 true true false false false false false false true false false false false false true false true false false false false false false false false false true true true false false false false false false true false false false false false false true false false false true 1 0 true 0 false false false false false false false false false false false false X 9 9 false false false false true true true true true false false true true true true true true false false false IN X X Christa Cassidy CFO 7653493315 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 Anne Derber Chair 1.0 X X 0 0 0 Andrew Schlensky Board Member 1.0 2.0 X 0 0 0 Anthony Stein Board Member 1.0 2.0 X 0 0 0 Lizabeth Fogel Board Member 1.0 2.0 X 0 0 0 Meg Clark Board Member 1.0 2.0 X 0 0 0 Scott Brody Board Member 1.0 2.0 X 0 0 0 Sterling Nell Leija Board Member 1.0 2.0 X 0 0 0 Steve Suddath Board Member 1.0 X 0 0 0 Will Pierce Board Member 1.0 X 0 0 0 Christa Cassidy Chief Financial Officer 1.0 39.0 X 0 153565 23774 Thomas Rosenberg Chief Executive Officer 1.0 39.0 X 0 270409 58358 0 423974 82132 0 false true false 0 116508 116508 0 0 0 0 0 212136 212136 0 0 1789345 1796727 -7382 0 -7382 -7382 0 0 0 0 0 321262 0 0 204754 87800 87800 29065 29065 438 438 10060 10060 10346 10346 0 0 0 0 317 317 607 607 410 410 0 0 0 0 139043 116865 22178 0 338744 403937 875 0 0 0 0 0 0 0 0 4824182 5402201 0 0 206748 0 5370549 5806138 23 0 0 94180 0 94203 0 X 596941 648881 4679405 5157257 5276346 5806138 5370549 5806138 182219 347573 0 X false true X true false X X 1 AMERICAN CAMPING ASSOCIATION 350962419 9 true 87800 0 1 87800 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5276351 116508 541981 116865 11832 5806143 4925137 19272 429565 75740 21883 5276351 5498310 155016 -620537 83898 23754 4925137 4552803 83035 1018595 134900 21223 5498310 4647926 242709 -72573 236994 28265 4552803 0.112 0.285 0.603 false false SPLIT INTEREST LIABILITY 0 X 658489 347573 0 347573 310916 10346 0 10346 321262 128697 0 0 128697 10346 0 10346 139043 Schedule D, Part V, Line 4 Intended uses of endowment funds ENDOWMENT FUNDS ARE USED FOR CAMPERS SCHOLARSHIPS AND GRANTS. 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, 2024 and 2023, 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, 2024 and 2023. true American Camp Association 5000 State Road 67 North Martinsville IN 46151 350962419 501(C)(3) 87800 Program Support 1 0 CAMPER SCHOLARSHIPS 19 29065 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 SCHOLARSHIP FOR WHOM CAMPER SCHOLARSHIP IS REQUESTED. false false false false false false false false false Thomas Rosenberg Chief Executive Officer 0 270409 0 0 0 0 0 22489 0 35869 0 328767 0 0 Christa Cassidy Chief Financial Officer 0 153565 0 0 0 0 0 12642 0 11132 0 177339 0 0 Schedule J, Part I, Line 3 METHODS USED BY RELATED ORGANIZATION TO ESTABLISH CEO'S COMPENSATION THE FOLLOWING METHODS ARE USED BY AMERICAN CAMPING ASSOCIATION, A RELATED ORGANIZATION, TO ESTABLISH THE COMPENSATION OF THE CEO: FORM 990 OF OTHER ORGANIZATIONS COMPENSATION SURVEY OR STUDY APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE Steve Sudduth Steve works for Wyonegonic 11350 Scholarships for eleven children to attend Wyonegonic Summer Camp false Form 990, Part VI, Line 15b PROCESS TO DETERMINE 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 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 ACA 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 1a Delegate broad authority to a committee Bylaws; Section 3.10. Committees: The Board of Directors may from time to time create and appoint standing, special or other committees to undertake studies, make recommendations and carry on functions for the purpose of efficiently accomplishing the purposes of the Corporation. Committees, to the extent specified by the Board of Directors, may exercise the powers, functions or authority of the Board of Directors, except where prohibited by law; provided, however, that if a committee is to exercise board powers, functions, or authority, (a) all the persons serving on the committee must be directors, (b) there must be at least two (2) persons on the committee, and (c) the creation of the committee and the appointment of its members shall be by a majority of all directors in office when the action is taken. Form 990, Part VI, Line 6 Classes of members or stockholders Per the articles of incorporation, the corporation shall have one class of members consisting of the members of the Board of Directors of American Camping Association. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body Per the bylaws, American camp association board of directors appoint the majority of the American Camping Foundation board members. 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 AMERICAN CAMP ASSOCIATION BOARD OF DIRECTORS THOSE ISSUES REQUIRING MEMBERSHIP APPROVAL UNDER THE INDIANA NONPROFIT ACT OF 1991, AS AMENDED. Form 990, Part VI, Line 11b Review of form 990 by governing body THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER. THEREAFTER, A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR ITS REVIEW. UPON COMPLETION OF THE REVIEW PROCESS, THE FORM 990 IS 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 OF A POTENTIAL CONFLICT, THE OTHER BOARD MEMBERS WILL 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 HIM/HERSELF. THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AND ITS ADHERENCE TO IT ON AN ANNUAL BASIS. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. AMERICAN CAMPING ASSOCIATION 5000 STATE ROAD 67 NORTH MARTINSVILLE IN 46151 350962419 FURTHER CHILDREN, YOUTH & ADULT WELFARE THROUGH THE CAMP EXPERIENCE IN 501(c)(3) 10 NA false false true false false false false false false false false false false false true true true false false false