Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $9,107,978

• 1g · Noncash contributions included above

  $215,394

• 2a · Program service revenue: COURSE REVENUE

  total $29,640,446 · related or exempt $29,640,446

• 2b · Program service revenue: OUTFITTING REVENUE

  total $473,565 · related or exempt $473,565

• 2c · Program service revenue: OTHER INCOME

  total $372,490 · related or exempt $372,490

• 2d · Program service revenue: FORFEITED DEPOSITS

  total $280,456 · related or exempt $280,456

• 2e · Program service revenue: SEMINARS

  total $267,581 · related or exempt $267,581

• 2f · All other program service revenue

  total $29,936 · related or exempt $29,936

• 3 · Investment income

  total $889,104 · excluded $889,104

• 5 · Royalties

  total $12,670 · excluded $12,670

• 6a · Gross rents

  real property $14,328

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $14,328

• 6d · Net rental income or loss

  total $14,328 · unrelated business $14,328

• 7a · Gross sales of assets other than inventory

  securities $3,500,000 · other assets $67,230

• 7b · Less cost or other basis and sales expenses

  securities $2,094,767 · other assets $9,744

• 7c · Gain or loss

  securities $1,405,233 · other assets $57,486

• 7d · Net gain or loss

  total $1,462,719 · excluded $1,462,719

• 10a · Gross sales of inventory

  $849,438

• 10b · Cost of goods sold

  $431,727

• 10c · Net income from sales of inventory

  total $417,711 · related or exempt $276,192 · unrelated business $141,519

• 11a · Other revenue: RATIONS INCOME

  total $44,835 · unrelated business $44,835

• 11e · Other revenue, total

  $44,835

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $1,280,698 · program services $1,280,698

• 3 · Grants to foreign organizations and individuals

  total $121,609 · program services $121,609

• 5 · Compensation of officers, directors and key employees

  total $918,428 · management and general $918,428

• 7 · Other salaries and wages

  total $18,141,137 · program services $14,435,772 · management and general $2,901,140 · fundraising $804,225

• 8 · Pension plan contributions

  total $328,495 · program services $224,067 · management and general $83,466 · fundraising $20,962

• 9 · Other employee benefits

  total $2,640,533 · program services $1,781,542 · management and general $705,815 · fundraising $153,176

• 10 · Payroll taxes

  total $1,743,790 · program services $1,248,040 · management and general $424,685 · fundraising $71,065

• 11b · Fees: legal

  total $98,703 · management and general $98,703

• 11f · Fees: investment management

  total $113,180 · management and general $113,180

• 11g · Fees: other

  total $4,238,188 · program services $2,085,622 · management and general $2,057,500 · fundraising $95,066

• 12 · Advertising and promotion

  total $324,196 · program services $35,824 · management and general $243,783 · fundraising $44,589

• 16 · Occupancy

  total $844,322 · program services $588,213 · management and general $250,609 · fundraising $5,500

• 17 · Travel

  total $1,247,611 · program services $1,012,219 · management and general $174,374 · fundraising $61,018

• 22 · Depreciation, depletion and amortization

  total $2,630,648 · program services $1,505,193 · management and general $1,125,455

• 23 · Insurance

  total $1,379,427 · program services $1,103,542 · management and general $275,885

• 24a · Other expenses: OFFICE AND OPERATING EX

  total $2,556,791 · program services $847,010 · management and general $1,680,087 · fundraising $29,694

• 24b · Other expenses: COURSE RATIONS

  total $1,226,355 · program services $1,226,355

• 24c · Other expenses: OUTFITTING SUPPLIES

  total $657,178 · program services $657,178

• 24d · Other expenses: TRANSPORTATION COSTS

  total $278,435 · program services $278,435

• 24e · All other expenses

  total $791,563 · program services $429,516 · management and general $340,361 · fundraising $21,686

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $417,250 · end of year $734,810

• 2 · Savings and temporary cash investments

  beginning of year $4,703,376 · end of year $3,601,203

• 3 · Pledges and grants receivable

  beginning of year $1,337,013 · end of year $4,419,944

• 4 · Accounts receivable

  beginning of year $814,105 · end of year $1,347,028

• 8 · Inventories for sale or use

  beginning of year $1,158,958 · end of year $985,447

• 9 · Prepaid expenses and deferred charges

  beginning of year $673,059 · end of year $489,417

• 10a · Land, buildings and equipment: cost or other basis

  $63,477,832

• 10b · Land, buildings and equipment: accumulated depreciation

  $37,987,152

• 10c · Land, buildings and equipment, net

  beginning of year $27,506,442 · end of year $25,490,680

• 11 · Investments: publicly traded securities

  beginning of year $78,390,611 · end of year $85,693,450

• 14 · Intangible assets

  beginning of year $992,560 · end of year $992,560

• 17 · Accounts payable and accrued expenses

  beginning of year $3,713,267 · end of year $3,796,405

• 19 · Deferred revenue

  beginning of year $5,577,497 · end of year $5,412,648

• 27 · Net assets without donor restrictions

  beginning of year $50,564,552 · end of year $50,221,150

• 28 · Net assets with donor restrictions

  beginning of year $56,138,058 · end of year $64,324,336

The filer's explanations (Part III)

PART I, LINE 4A

JON FERLISE $90,000 - SEVERANCE PAY

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• NATIONAL OUTDOOR LEADERSHIP SCHOOL SOCIETY

  EDUCATION · CA · assets $0

  Directly controlled by NATIONAL OUTDOOR LEADERSHIP SCHOOL

• NATIONAL OUTDOOR LEADERSHIP SCHOOL MEXICO SC

  EDUCATION · MX · assets $1,180,249

  Directly controlled by NATIONAL OUTDOOR LEADERSHIP SCHOOL