2025-06-16T08:27:48-05:00 2024-12-31 560571159 BERNARD ROBINSON & COMPANY LLP PO BOX 19608 GREENSBORO NC 274199608 990 2024-01-01 562215292 VICTORY JUNCTION GANG CAMP INC VICT 3364989055 4500 ADAMS WAY RANDLEMAN NC 27317 JULIE MCATEER CFO 3364989055 2025-06-16 1 0 JOHN M ROBINSON P01281319 3362944494 2025-06-13 2024 2025-03-06 01:10:19Z VICTORY JUNCTION JULIE MCATEER 4500 ADAMS WAY RANDLEMAN NC 27317 11109344 0 X WWW.VICTORYJUNCTION.ORG X 2000 NC VICTORY JUNCTION ENRICHES THE LIVES OF CHILDREN WITH SERIOUS ILLNESSES BY PROVIDING LIFE-CHANGING CAMPING EXPERIENCES THAT ARE EXCITING, FUN AND EMPOWERING, AT NO COST TO CHILDREN OR THEIR FAMILIES. 14 14 145 1320 0 0 6059967 10338720 0 0 302436 -174283 31622 88888 6394025 10253325 0 0 0 0 3317489 3822705 0 0 1627985 3387954 3894790 6705443 7717495 -311418 2535830 38678063 42098445 488583 648549 38189480 41449896 X VICTORY JUNCTION ENRICHES THE LIVES OF CHILDREN WITH SERIOUS ILLNESSES BY PROVIDING LIFE-CHANGING CAMPING EXPERIENCES THAT ARE EXCITING, FUN AND EMPOWERING, AT NO COST TO CHILDREN OR THEIR FAMILIES. 0 0 5607268 26409 VICTORY JUNCTION IS A YEAR-ROUND CAMP FOR CHILDREN LIVING WITH COMPLEX MEDICAL AND PHYSICAL CONDITIONS. FOUNDED BY KYLE PETTY AND HIS FAMILY IN HONOR OF HIS SON ADAM, VICTORY JUNCTION PROVIDES LIFE-CHANGING EXPERIENCES THAT ARE EXCITING, FUN AND EMPOWERING IN A MEDICALLY SAFE ENVIRONMENT ALWAYS FREE OF CHARGE, THANKS TO THE GENEROSITY OF DONORS AND CORPORATE PARTNERS. VICTORY JUNCTION PROGRAMMING IS DESIGNED TO BUILD CONFIDENCE AND FOSTER INDEPENDENCE, HELPING CHILDREN, FAMILIES, AND CAREGIVERS FIND BELONGING AND BUILD SKILLS THAT FUEL THEIR JOURNEYS FAR BEYOND CAMP. IN ADDITION TO ONSITE SESSIONS, VICTORY JUNCTION'S OUTREACH PROGRAM DELIVERS CAMP EXPERIENCES TO CHILDREN IN HOSPITALS, CLINICS, AND COMMUNITY PARTNER SITES THROUGHOUT THE CAROLINAS AND VIRGINIA. SINCE OPENING IN 2004, VICTORY JUNCTION HAS PROVIDED MORE THAN 139,000 EXPERIENCES TO CHILDREN FROM ALL 50 STATES, WASHINGTON, D.C., PUERTO RICO, AND FOUR COUNTRIES. VICTORY JUNCTION IS A MEMBER OF THE SERIOUSFUN CHILDREN'S NETWORK (SFCN), FOUNDED BY PAUL NEWMAN. SFCN IS AN ALLIANCE OF 9 CAMPS NATIONALLY AND 30 CAMPS WORLDWIDE THAT SERVE CHILDREN LIVING WITH SERIOUS MEDICAL CONDITIONS AND CHRONIC ILLNESSES. OUR CAMP IS CERTIFIED BY SERIOUSFUN WHICH PROVIDES STRICT GUIDELINES ON CAMPER CARE, FINANCIAL COMPETENCY AND PROGRAM INNOVATIONS. BY NETWORKING WITH OTHER SIMILAR CAMPS IN SFCN, VICTORY JUNCTION REMAINS AT THE FOREFRONT OF BEST PRACTICES AND CUTTING-EDGE RESEARCH INTO THE IMPACT OF CAMP ON A CHILD'S LIFE. VICTORY JUNCTION ALSO MEETS THE RIGOROUS SAFETY STANDARDS OF THE AMERICAN CAMP ASSOCIATION. OUR ACA CERTIFICATION GIVES FAMILIES THE CONFIDENCE TO KNOW THAT THEY ARE ENTRUSTING THEIR CHILD TO WELL TRAINED, CERTIFIED PROFESSIONALS. TO LEARN MORE, PLEASE VISIT VICTORYJUNCTION.ORG. 5607268 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 41 0 1 145 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X X JULIE MCATEER 3364952058 4500 ADAMS WAY RANDLEMAN NC 27317 X MARK CURRAN CHAIRMAN 5.00 X X 0 0 0 DANIEL AGRESTA VICE CHAIRMAN 5.00 X X 0 0 0 BETH SOUTHARD TREASURER 5.00 X X 0 0 0 ANNA MARIE SMITH SECRETARY 5.00 X X 0 0 0 CAROLYN BECHTEL MEMBER 5.00 X 0 0 0 CHRIS CLAPP MD MEMBER 5.00 X 0 0 0 ERICH HAMM MEMBER 5.00 X 0 0 0 JEFFREY LEWALLEN MEMBER 5.00 X 0 0 0 RICHARD PETTY MEMBER 5.00 X 0 0 0 TIMOTHY WELBORN MEMBER 5.00 X 0 0 0 DONAVAN VINSON MEMBER 5.00 X 0 0 0 GLENN DIXON MEMBER 5.00 X 0 0 0 WAYNE ROBBINS MEMBER 5.00 X 0 0 0 AVIE BANKS MEMBER 5.00 X 0 0 0 KYLE PETTY EMERITUS CHAIRMAN 40.00 X 20005 0 6484 CHAD COLTRANE CEO & PRESIDENT 40.00 X 221866 0 16079 LISA WEBER OUTGOING CFO 40.00 X 110842 0 8351 JULIE MCATEER INCOMING CFO 40.00 X 23365 0 1218 JONATHAN LEMMON COO 40.00 X 144467 0 12741 TRACY HEDRICK VP OF FACILITIES 40.00 X 134534 0 12311 FRANCES BEASLEY CHIEF DEVELOPMENT OFFICER 40.00 X 143262 0 11254 AMY LYNN MCDOWELL DIRECTOR OF MEDICAL OPERAT 40.00 X 106501 0 6839 904842 0 75277 6 0 1 0 NEWSOME GRADING 4535 PARKS ROAD LEXINGTON NC 27292 LAND GRADING SERVICES 198103 1 501155 9837565 4058147 10338720 441032 441032 107494 126754 596055 -19260 -596055 -615315 -615315 163485 501155 101006 62479 62479 53498 32204 21294 21294 OTHER INCOME 900099 5115 5115 5115 10253325 26409 0 -111804 X 408210 247250 37017 123943 2687217 1627629 243682 815906 50082 26169 6368 17545 413348 259539 29249 124560 263848 162071 22852 78925 34352 95 34257 22500 22500 47469 47469 66283 48636 1185 16462 190750 757 136 189857 78525 38903 12794 26828 255579 123671 22511 109397 312057 312057 117545 102183 4718 10644 1136554 1132013 194 4347 204181 178411 19800 5970 FOOD AND SUPPLIES 686222 686222 MAINTENANCE AND UTILITI 275842 275842 IN-KIND PROGRAM COSTS 266630 236722 29908 PROGRAM SUPPLIES 120072 120072 80229 29121 11672 39436 7717495 5607268 482242 1627985 335667 272394 1555571 3780919 407985 242690 105570 27658 23665 19936 248200 303981 53591933 24372593 24933839 29219340 7317566 8231527 3750000 0 38678063 42098445 488583 648549 488583 648549 X 34933460 38507112 3256020 2942784 38189480 41449896 38678063 42098445 2535830 724586 0 X 0 1 X 1 0 X 3904699 5300085 5532315 6059967 10338720 31135786 3904699 5300085 5532315 6059967 10338720 31135786 3231513 27904273 62921 81400 165100 296933 441032 1047386 39398 23902 55281 26073 26409 171063 32354235 0.86250 0.75250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7317566 156158 865297 107494 8231527 5989987 459685 899988 32094 7317566 6672577 453911 -1105385 31116 5989987 5692929 278798 734716 33866 6672577 4838625 174855 711887 32438 5692929 0.70820 0.29180 1 0 5423061 5423061 42312836 21083854 21228982 2792093 2626418 165675 3063943 662321 2401622 29219340 X 10974430 724586 39897 764483 10209947 47469 -4091 43378 10253325 7714014 39897 4091 43988 7670026 47469 47469 7717495 PART V, LINE 4: THE CAMP'S ENDOWMENT CONSISTS OF APPROXIMATELY 514 GIFTS IN 7 FUNDS AT DECEMBER 31, 2024, ESTABLISHED BY DONORS TO PROVIDE FUNDING FOR CAMPERSHIPS AND MAINTENANCE NEEDS, AND 479 GIFTS IN 6 FUNDS IN DECEMBER 31, 2023, ESTABLISHED BY DONORS TO PROVIDE FUNDING FOR CAMPERSHIPS AND MAINTENANCE NEEDS. THE ENDOWMENT ALSO INCLUDES CERTAIN NET ASSETS WITHOUT DONOR RESTRICTIONS THAT HAVE BEEN DESIGNATED FOR ENDOWMENT BY THE BOARD OF DIRECTORS. PART X, LINE 2: IT IS THE CAMP'S POLICY TO EVALUATE ALL TAX POSITIONS TO IDENTIFY ANY THAT MAY BE CONSIDERED UNCERTAIN. ALL IDENTIFIED MATERIAL TAX POSITIONS ARE ASSESSED AND MEASURED BY A MORE-LIKELY-THAN-NOT THRESHOLD TO DETERMINE IF THE TAX POSITION IS UNCERTAIN AND WHAT, IF ANY, THE EFFECT OF THE UNCERTAIN TAX POSITION MAY HAVE ON THE FINANCIAL STATEMENTS. NO MATERIAL UNCERTAIN TAX POSITIONS WERE IDENTIFIED FOR 2024 OR 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES -4,091. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING DIRECT EXPENSES 4,091. 20TH ANNIVERSARY GALA 526197 372302 153895 46676 8877 39167 RUN TO VICTORY 138443 128853 9590 5768 664640 501155 163485 46676 8877 44935 100488 62997 X X X X 0 0 0 0 0 0 0 0 0 CHAD COLTRANE CEO & PRESIDENT 221866 0 0 0 0 0 8875 0 7204 0 237945 0 0 0 JONATHAN LEMMON COO 144467 0 0 0 0 0 5779 0 6962 0 157208 0 0 0 FRANCES BEASLEY CHIEF DEVELOPMENT OFFICER 143262 0 0 0 0 0 4298 0 6956 0 154516 0 0 0 SCHEDULE J, PART II THE ORGANIZATION UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION ("PEO") TO HANDLE ALL HUMAN RESOURCES AND PAYROLL REPORTING ACTIVITY FOR EMPLOYEES OF THE ORGANIZATION. THE PEO PROVIDES W-2S TO THE EMPLOYEES. AMOUNTS REPORTED ON SCHEDULE J, PART II INCLUDE AMOUNTS PAID BY THE PROFESSIONAL EMPLOYER ORGANIZATION. X 2 3725000 APPRAISAL X PROGRAM SUPPLIES 219 336102 FAIR MARKET VALUE 0 1 0 FORM 990, PART V, LINE 2A THE ORGANIZATION UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION ("PEO") TO HANDLE ALL HUMAN RESOURCES AND PAYROLL REPORTING ACTIVITY FOR EMPLOYEES OF THE ORGANIZATION. THE PEO PROVIDES W-2S TO THE EMPLOYEES. THE NUMBER OF EMPLOYEES REPORTED ON LINE 2A INCLUDES THE NUMBER OF EMPLOYEES IN THE SERVICE OF THE ORGANIZATION WHO ARE INCLUDED ON THE PROFESSIONAL EMPLOYER ORGANIZATION'S FORM W-3. FORM 990, PART VI, SECTION A, LINE 2 KYLE PETTY AND RICHARD PETTY - FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PRESENTED TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW AND FILED ONLY AFTER THEIR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING; AND WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES, AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT, OR AN EXCESS BENEFIT TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 THE PERSONNEL COMMITTEE WILL CONDUCT A REVIEW UPON HIRING TO EVALUATE THE ORGANIZATION'S EXECUTIVE COMPENSATION PROGRAM AGAINST THE COMPETITIVE MARKET. THE EVALUATION IS REVIEWED IF THERE IS GOING TO BE AN INCREASE OF 3% OR MORE OF SALARY IN ORDER TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY-SITUATED ORGANIZATIONS. FOLLOWING THE REVIEW, THE COMMITTEE REVIEWS AND APPROVES BASE SALARY FOR SELECTED KEY EXECUTIVES. THE COMMITTEE REVIEWS AND RECOMMENDS THE SALARY FOR THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST THROUGH MAIL. FORM 990, PART VII, LINE 1A THE ORGANIZATION UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION ("PEO") TO HANDLE ALL HUMAN RESOURCES AND PAYROLL REPORTING ACTIVITY FOR EMPLOYEES OF THE ORGANIZATION. THE PEO PROVIDES W-2S TO THE EMPLOYEES. IN THE ACCOMPANYING FORM 990, PART VII, LINE 1A, AMOUNTS INCLUDED IN COLUMNS (D) AND (F) INCLUDE AMOUNTS PAID BY THE PROFESSIONAL EMPLOYER ORGANIZATION. FORM 990, PART IX, LINES 5, 7, 8, 9, AND 10 THE ORGANIZATION UTILIZES A PROFESSIONAL EMPLOYER ORGANIZATION ("PEO") TO HANDLE ALL HUMAN RESOURCES AND PAYROLL REPORTING ACTIVITY FOR EMPLOYEES OF THE ORGANIZATION. THE PEO PROVIDES W-2S TO THE EMPLOYEES. IN THE ACCOMPANYING FORM 990, PAGE 10, PART IX, AMOUNTS INCLUDED ON LINES 5, 7, 8, 9, AND 10 INCLUDE AMOUNTS PAID BY THE PROFESSIONAL EMPLOYER ORGANIZATION.