Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1c · Fundraising events

  $99,060

• 1f · All other contributions, gifts and grants

  $550,380

• 2a · Program service revenue: CAMP FEES

  total $785,348 · related or exempt $785,348

• 2b · Program service revenue: PROGRAM FEES

  total $220,335 · related or exempt $220,335

• 2c · Program service revenue: COUNCIL FEES

  total $187,657 · related or exempt $187,657

• 3 · Investment income

  total $92,953 · excluded $92,953

• 6a · Gross rents

  real property $147,046

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $147,046

• 6d · Net rental income or loss

  total $147,046 · excluded $147,046

• 7a · Gross sales of assets other than inventory

  securities $1,535

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

  securities $0

• 7c · Gain or loss

  securities $1,535

• 7d · Net gain or loss

  total $1,535 · excluded $1,535

• 8a · Fundraising events: gross income

  $10,395

• 8a · Fundraising events: contributions included on line 1c

  $99,060

• 8b · Fundraising events: direct expenses

  $32,071

• 8c · Net income from fundraising events

  total -$21,676 · excluded -$21,676

• 10a · Gross sales of inventory

  $7,221,983

• 10b · Cost of goods sold

  $3,204,718

• 10c · Net income from sales of inventory

  total $4,017,265 · related or exempt $4,017,265

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $100,282 · related or exempt $100,282

• 11b · Other revenue: GOVERNMENT FEES & CONTRACTS

  total $9,108 · related or exempt $9,108

• 11e · Other revenue, total

  $109,390

Functional expenses

Part IX, the statement of functional expenses.

• 2 · Grants to domestic individuals

  total $118,120 · program services $118,120

• 5 · Compensation of officers, directors and key employees

  total $473,244 · program services $410,299 · management and general $37,571 · fundraising $25,374

• 7 · Other salaries and wages

  total $2,913,098 · program services $2,525,633 · management and general $231,270 · fundraising $156,195

• 8 · Pension plan contributions

  total $362,974 · program services $314,696 · management and general $28,816 · fundraising $19,462

• 9 · Other employee benefits

  total $182,630 · program services $158,338 · management and general $14,499 · fundraising $9,793

• 10 · Payroll taxes

  total $372,580 · program services $323,024 · management and general $29,579 · fundraising $19,977

• 11b · Fees: legal

  total $26,019 · program services $21,509 · management and general $4,510

• 11c · Fees: accounting

  total $29,875 · program services $24,696 · management and general $5,179

• 11g · Fees: other

  total $367,794 · program services $304,041 · management and general $63,753

• 13 · Office expenses

  total $434,770 · program services $427,045 · management and general $5,999 · fundraising $1,726

• 14 · Information technology

  total $16,159 · program services $14,055 · management and general $2,104

• 16 · Occupancy

  total $334,840 · program services $312,820 · management and general $22,020

• 17 · Travel

  total $37,050 · program services $34,389 · management and general $1,306 · fundraising $1,355

• 19 · Conferences, conventions and meetings

  total $65,596 · program services $61,005 · management and general $4,010 · fundraising $581

• 22 · Depreciation, depletion and amortization

  total $317,083 · program services $304,046 · management and general $13,037

• 23 · Insurance

  total $180,426 · program services $144,911 · management and general $35,515

• 24a · Other expenses: OTHER EXPENSES

  total $208,946 · program services $163,740 · management and general $42,703 · fundraising $2,503

• 24b · Other expenses: INCENTIVES

  total $169,349 · program services $169,349

• 24c · Other expenses: VEHICLE LEASING AND CHA

  total $160,369 · program services $159,858 · management and general $304 · fundraising $207

• 24d · Other expenses: RECRUITMENT

  total $108,083 · program services $93,047 · management and general $15,036

• 24e · All other expenses

  total $197,089 · program services $167,298 · management and general $20,784 · fundraising $9,007

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $4,484,030 · end of year $3,547,014

• 2 · Savings and temporary cash investments

  beginning of year $1,525,402 · end of year $1,723,029

• 3 · Pledges and grants receivable

  beginning of year $23,500 · end of year $10,075

• 4 · Accounts receivable

  beginning of year $84,364 · end of year $49,801

• 8 · Inventories for sale or use

  beginning of year $279,747 · end of year $378,603

• 9 · Prepaid expenses and deferred charges

  beginning of year $147,969 · end of year $134,441

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

  $13,964,407

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

  $8,464,791

• 10c · Land, buildings and equipment, net

  beginning of year $5,430,960 · end of year $5,499,616

• 17 · Accounts payable and accrued expenses

  beginning of year $246,501 · end of year $348,439

• 19 · Deferred revenue

  beginning of year $155,770 · end of year $201,084

• 25 · Other liabilities

  beginning of year $314,050 · end of year $317,352

• 27 · Net assets without donor restrictions

  beginning of year $10,353,811 · end of year $9,708,440

• 28 · Net assets with donor restrictions

  beginning of year $905,840 · end of year $767,264

The filer's explanations (Part III)

PART I, LINE 3

THE ORGANIZATION'S BOARD OF DIRECTORS HAS AN EXECUTIVE COMPENSATION REVIEW COMMITTEE ("COMMITTEE"). THE COMMITTEE HAS A COMPENSATION PHILOSOPHY WHICH IT FOLLOWS WHEN IT REVIEWS AND APPROVES THE COMPENSATION AND BENEFITS OF THE ORGANIZATION'S SENIOR MANAGEMENT, INCLUDING THE CHIEF EXECUTIVE OFFICER AND CHIEF OPERATING OFFICER. THE COMMITTEE REVIEWS THE "TOTAL COMPENSATION" OF THE INDIVIDUALS WHICH IS INTENDED TO INCLUDE BOTH CURRENT AND DEFERRED COMPENSATION AND ALL EMPLOYEE BENEFITS, BOTH QUALIFIED AND NON-QUALIFIED. THE COMMITTEE'S REVIEW IS DONE AT LEAST ON AN ANNUAL BASIS AND ENSURES THAT THE "TOTAL COMPENSATION' OF SENIOR MANAGEMENT OF THE ORGANIZATION IS REASONABLE. THE ACTIONS TAKEN BY THE COMMITTEE ENABLE THE ORGANIZATION TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS FOR THE PURPOSE OF INTERNAL REVENUE CODE SECTION 4958 WITH RESPECT TO THE TOTAL COMPENSATION OF CERTAIN MEMBERS OF THE SENIOR MANAGEMENT TEAM, INCLUDING THE CHIEF EXECUTIVE OFFICER AND CHIEF OPERATING OFFICER. THE THREE FACTORS WHICH MUST BE SATISFIED IN ORDER TO RECEIVE THE REBUTTABLE PRESUMPTION OF REASONABLENESS ARE THE FOLLOWING: 1. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY AN "AUTHORIZED BODY" OF THE APPICABLE TAX-EXEMPT ORGANIZATION WHICH IS COMPRISED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A "CONFLICT OF INTEREST" WITH RESPECT TO THE COMPENSATION ARRANGEMENT, 2. THE AUTHORIZED BODY OBTAINED AND RELIED UPON " APPROPRIATE DATA AS TO COMPABILITY" PRIOR TO MAKING ITS DETERMINATION, AND 3. THE AUTHORIZED BODY " ADEQUATELY DOCUMENTED THE BASIS FOR ITS DETERMINATION" CONCURRENTLY WITH MAKING THAT DETERMINATION. THE COMMITTEE IS COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS, EACH OF WHO ARE INDEPENDENT AND ARE FREE FROM ANY CONFLICTS OF INTEREST. THE COMMITTEE OBTAINED A WRITTEN COMPENSATION STUDY FROM GSUSA SALARY DATA AS WELL AS OUTSIDE INDEPENDENT SALARY DATA. THE COMMITTEE ADEQUATELY DOCUMENTED ITS BASIS FOR ITS DETERMINATION THROUGH THE TIMELY PREPARATION OF WRITTEN MINUTES OF THE COMPENSATION COMMITTEE MEETINGS DURING WHICH THE EXECUTIVE COMPENSATION AND BENEFITS WAS REVISED AND SUBSEQUENTLY APPROVED.