Totals
- Total revenue
- $5,512,764
- Total expenses
- $4,715,636
- Contributions and grants received
- $0
- Grants paid
- $8,970
- Program service revenue
- $5,376,454
- Investment income
- $136,310
- Other revenue
- $0
- Total assets, end of year
- $12,616,126
- Total liabilities, end of year
- $9,917,320
- Net assets or fund balances, end of year
- $2,698,806
- Program services expenses (Part IX)
- $4,715,636
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $4,715,636
Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: TUITION INCOME
total $5,376,454 · related or exempt $5,376,454
-
3 · Investment income
total $136,310 · excluded $136,310
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $8,970 · program services $8,970
-
7 · Other salaries and wages
total $1,807,596 · program services $1,807,596
-
9 · Other employee benefits
total $15,542 · program services $15,542
-
10 · Payroll taxes
total $173,370 · program services $173,370
-
11a · Fees: management
total $180,000 · program services $180,000
-
11b · Fees: legal
total $45,380 · program services $45,380
-
12 · Advertising and promotion
total $9,563 · program services $9,563
-
13 · Office expenses
total $62,808 · program services $62,808
-
19 · Conferences, conventions and meetings
total $1,225 · program services $1,225
-
20 · Interest
total $649,894 · program services $649,894
-
22 · Depreciation, depletion and amortization
total $149,886 · program services $149,886
-
23 · Insurance
total $245,721 · program services $245,721
-
24a · Other expenses: TRANSPORTATION
total $352,469 · program services $352,469
-
24b · Other expenses: REPAIRS AND MAINTENANCE
total $299,385 · program services $299,385
-
24c · Other expenses: CAMP PROGRAMS
total $238,370 · program services $238,370
-
24d · Other expenses: FOOD SERVICE
total $211,628 · program services $211,628
-
24e · All other expenses
total $263,829 · program services $263,829
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $3,226,590 · end of year $3,522,935
-
10a · Land, buildings and equipment: cost or other basis
$5,016,818
-
10b · Land, buildings and equipment: accumulated depreciation
$910,591
-
10c · Land, buildings and equipment, net
beginning of year $4,110,310 · end of year $4,106,227
-
15 · Other assets
beginning of year $4,976,683 · end of year $4,986,964
-
17 · Accounts payable and accrued expenses
beginning of year $97,042 · end of year $32,999
-
19 · Deferred revenue
beginning of year $985,207 · end of year $1,036,527
-
23 · Secured mortgages and notes payable
beginning of year $1,953,476 · end of year $1,893,321
-
25 · Other liabilities
beginning of year $7,376,180 · end of year $6,954,473
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $1,901,678 · end of year $2,698,806
Mission and programs · 2024
Mission
NORTH AMERICAN CAMP TRUST (NACT) IS TO PRESERVE AND EXPAND TRADITIONAL DAY AND OVERNIGHT SUMMER CAMP AND TO PROVIDE CAMP EXPERIENCES TO CHILDREN IN NEED.
Activities or mission (Part I)
NACT PINE GROVE IS TO PRESERVE AND EXPAND TRADITIONAL DAY AND OVERNIGHT SUMMER CAMP AND TO PROVIDE CAMP EXPERIENCES TO CHILDREN IN NEED.
-
TO CREATE A UNIQUE ATMOSPHERE ALLOWING CAMPERS TO DEVELOP SKILLS IN A VARIETY OF ACTIVITIES WHILE GAINING LIFE SKILLS.
Expenses $4,715,636 · Grants $8,970 · Revenue $5,376,454
As filed on the 2024 return.
Listed in Part VII
-
Michele FriedmanMICHELE FRIEDMAN
EXECUTIVE DIRECTOR
- Total calculated
- $0
- Hours/week
- 10
-
Fritz SeyferthFRITZ SEYFERTH
PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Jeffrey LeikinJEFFREY LEIKIN
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
David MalterDAVID MALTER
SECRETARY & TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Kim AycockKIM AYCOCK
MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Gary MaserGARY MASER
CAMP DIRECTOR
- Total calculated
- $240,331
- From this org
- $240,331
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $240,331
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0
- Filer's total
- $240,331
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
None.
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 14 September 2026
- IRS schema version
- 2024v5.5
- Source object
- 202612579349301951
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.