2026-07-01T15:42:12-05:00 2025-12-31 560571159 BERNARD ROBINSON & COMPANY LLP PO BOX 19608 GREENSBORO NC 274199608 990 2025-01-01 562215292 VICTORY JUNCTION GANG CAMP INC VICT 3364989055 4500 ADAMS WAY RANDLEMAN NC 27317 JULIE MCATEER CFO 3364989055 2026-07-01 1 ADRIENNE MCKINNEY P00819656 3362944494 2026-07-01 2025 2025-03-06 01:10:19Z VICTORY JUNCTION JULIE MCATEER 4500 ADAMS WAY RANDLEMAN NC 27317 14236626 0 X WWW.VICTORYJUNCTION.ORG X 2000 NC PROVIDE AMAZING CAMP EXPERIENCES TO CHILDREN WITH COMPLEX MEDICAL & PHYSICAL NEEDS AT NO COST. 13 13 177 1525 0 0 10338720 13464189 0 0 -174283 534643 88888 49642 10253325 14048474 0 0 0 0 3822705 4477873 0 0 1931438 3894790 4270709 7717495 8748582 2535830 5299892 42098445 48204274 648549 672066 41449896 47532208 X VICTORY JUNCTION ENRICHES THE LIVES OF CHILDREN LIVING WITH COMPLEX MEDICAL AND PHYSICAL NEEDS BY PROVIDING LIFE-CHANGING, FUN, AND EMPOWERING CAMP EXPERIENCES AT NO COST. 0 0 6211462 21866 VICTORY JUNCTION IS A YEAR-ROUND CAMP FOR CHILDREN LIVING WITH COMPLEX MEDICAL AND PHYSICAL CONDITIONS. FOUNDED BY KYLE PETTY AND 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. VICTORY JUNCTION'S CAMP RECHARGE OFFERS THROUGH-THE-WEEK AND WEEKEND PROGRAMMING WHERE CAMPERS STAY AT CAMP AND ENJOY A FUN, MEDICALLY SAFE EXPERIENCE WHILE PARENTS AND CAREGIVERS HAVE THE OPPORTUNITY TO REST AND RECHARGE. 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 150,000 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. 6211462 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 37 0 1 177 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 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 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 20625 0 8107 CHAD COLTRANE CEO & PRESIDENT 40.00 X 271716 0 19705 JULIE MCATEER CFO 40.00 X 145514 0 8271 JONATHAN LEMMON COO 40.00 X 174809 0 15640 TRACY HEDRICK VP OF FACILITIES 40.00 X 151267 0 14641 FRANCES BEASLEY CHIEF DEVELOPMENT OFFICER 40.00 X 165248 0 13390 AMY LYNN MCDOWELL DIRECTOR OF MEDICAL OPERAT 40.00 X 113652 0 8484 MICHAEL COTTINGHAM CHIEF MARKETING OFFICER 40.00 X 135129 0 8543 1177960 0 96781 7 0 1 0 RAY PURCELL 6100 JIM PIERCE ROAD TRINITY NC 27370 FLOORING INSTALLATION 155709 1 13464189 398472 13464189 524403 524403 23984 5663 18321 18321 18321 159397 0 149157 159397 -149157 10240 10240 11025 1570 9455 9455 48368 31762 16606 16606 OTHER INCOME 900099 5260 5260 5260 14048474 21866 0 562419 X 473938 281955 42696 149287 3143256 1870079 287505 985672 55105 29665 4574 20866 504119 311946 34876 157297 301455 186539 20855 94061 5092 5092 35075 35075 51564 51564 73778 48708 6039 19031 165294 1554 120 163620 62258 21384 20630 20244 286380 128600 40371 117409 357942 357942 116163 89371 10540 16252 1310804 1290169 2328 18307 235852 207823 20564 7465 FOOD AND SUPPLIES 671440 671440 MAINTENANCE AND UTILITI 307171 307171 IN-KIND PROGRAM COSTS 298471 263014 76 35381 MISCELLANEOUS 133346 35163 27869 70314 160079 108939 51140 8748582 6211462 605682 1931438 272394 364115 3780919 7462753 242690 1169530 27658 51779 19936 23642 303981 395443 54064936 25555346 29219340 28509590 8231527 10227422 42098445 48204274 648549 672066 648549 672066 X 38507112 40851737 2942784 6680471 41449896 47532208 42098445 48204274 5299892 782420 0 X 0 1 X 1 0 X 5300085 5532315 6059967 10338720 13475989 40707076 5300085 5532315 6059967 10338720 13475989 40707076 2858851 37848225 81400 165100 296933 441032 530924 1515389 23902 55281 26073 26409 9455 141120 42363585 0.89340 0.86250 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8231527 804620 1224004 32729 10227422 7317566 156158 865297 107494 8231527 5989987 459685 899988 32094 7317566 6672577 453911 -1105385 31116 5989987 5692929 278798 734716 33866 6672577 0.75550 0.24450 1 0 5423061 5423061 42533548 22058371 20475177 3059002 2665969 393033 3049325 831006 2218319 28509590 X 14897882 782420 118552 900972 13996910 51564 51564 14048474 8815570 118552 118552 8697018 51564 51564 8748582 PART V, LINE 4: THE ENDOWMENT FUND IS COMPRISED OF UNRESTRICTED GIFTS DESIGNATED FOR PRIORITIES IDENTIFIED BY VICTORY JUNCTION, RESTRICTED GIFTS MADE FOR SPECIFIC PURPOSES, AND QUASI-ENDOWMENT (BOARD-DESIGNATED) GIFTS. AS OF DECEMBER 31, 2025, THE ENDOWMENT INCLUDES SEVEN NAMED DONOR-ESTABLISHED FUNDS, NUMEROUS UNRESTRICTED GIFTS SUPPORTING THE GROWTH OF CAMP'S GENERAL ENDOWMENT, AND A BOARD-DESIGNATED FUND MANAGED AS A QUASI-ENDOWMENT. UNDER DEFINED CIRCUMSTANCES, THE BOARD MAY AUTHORIZE THE USE OF PRINCIPAL FROM THE QUASI-ENDOWMENT IF DEEMED NECESSARY. 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 2025 OR 2024. X X X X 0 0 0 0 0 0 0 0 0 CHAD COLTRANE CEO & PRESIDENT 271716 0 0 0 0 0 10869 0 8836 0 291421 0 0 0 JONATHAN LEMMON COO 174809 0 0 0 0 0 6992 0 8648 0 190449 0 0 0 FRANCES BEASLEY CHIEF DEVELOPMENT OFFICER 165248 0 0 0 0 0 4957 0 8433 0 178638 0 0 0 TRACY HEDRICK VP OF FACILITIES 151267 0 0 0 0 0 6051 0 8590 0 165908 0 0 0 JULIE MCATEER CFO 145514 0 0 0 0 0 0 0 8271 0 153785 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 4863 X 7 22736 X PROGRAM SUPPLIES 238 267940 FAIR MARKET VALUE X LIGHTING 1 100000 X ADVERTISEMENTS 2 2132 X LIVESTOCK 2 800 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'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON OUR WEBSITE. 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.