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Nonprofiteer
← AMERICAN CAMPING ASSOCIATION INC

Form 990 for tax year 2023

Filed by AMERICAN CAMPING ASSOCIATION INC.

Totals

Total revenue
$58,454,496
Total expenses
$13,110,540
Contributions and grants received
$49,178,245
Grants paid
$2,207,160
Program service revenue
$7,821,825
Investment income
$1,278,205
Other revenue
$176,221
Total assets, end of year
$61,321,805
Total liabilities, end of year
$3,230,338
Net assets or fund balances, end of year
$58,091,467
Program services expenses (Part IX)
$11,337,306
Management and general expenses
$1,439,996
Fundraising expenses
$333,238
Program service expenses (Part III)
$11,337,306

Program services were 86.5% 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.

  • 1d · Related organizations

    $87,800

  • 1f · All other contributions, gifts and grants

    $49,090,445

  • 1g · Noncash contributions included above

    $21,394

  • 2a · Program service revenue: MEMBERSHIP DUES & FEES

    total $5,591,003 · related or exempt $5,591,003

  • 2b · Program service revenue: CONFERENCE AND EDUCATION

    total $1,709,307 · related or exempt $1,709,307

  • 2c · Program service revenue: PUBLICATIONS REVENUE

    total $412,011 · related or exempt $209,919 · unrelated business $202,092

  • 2d · Program service revenue: SCHOLARSHIP ADMINISTRATION

    total $109,504 · related or exempt $109,504

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $1,222,337 · excluded $1,222,337

  • 5 · Royalties

    total $122,878 · unrelated business $122,878

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $3,188,536

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

    securities $3,132,668

  • 7c · Gain or loss

    securities $55,868 · other assets $0

  • 7d · Net gain or loss

    total $55,868 · excluded $55,868

  • 11a · Other revenue: AMS Management Fee

    total $42,343 · related or exempt $42,343

  • 11b · Other revenue: Research Oversamples

    total $11,000 · related or exempt $11,000

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $53,343

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $491,585 · program services $491,585

  • 2 · Grants to domestic individuals

    total $1,715,575 · program services $1,715,575

  • 5 · Compensation of officers, directors and key employees

    total $536,201 · program services $151,368 · management and general $350,198 · fundraising $34,635

  • 7 · Other salaries and wages

    total $3,524,384 · program services $3,076,936 · management and general $268,065 · fundraising $179,383

  • 8 · Pension plan contributions

    total $211,841 · program services $168,189 · management and general $29,298 · fundraising $14,354

  • 9 · Other employee benefits

    total $534,719 · program services $479,964 · management and general $47,817 · fundraising $6,938

  • 10 · Payroll taxes

    total $286,761 · program services $217,595 · management and general $56,103 · fundraising $13,063

  • 11b · Fees: legal

    total $74,064 · program services $13,982 · management and general $60,082

  • 11c · Fees: accounting

    total $25,028 · management and general $25,028

  • 11d · Fees: lobbying

    total $207,000 · program services $207,000

  • 11f · Fees: investment management

    total $27,449 · management and general $27,449

  • 11g · Fees: other

    total $1,210,061 · program services $990,054 · management and general $204,029 · fundraising $15,978

  • 12 · Advertising and promotion

    total $12,321 · program services $9,097 · management and general $3,224

  • 13 · Office expenses

    total $460,723 · program services $417,823 · management and general $28,996 · fundraising $13,904

  • 14 · Information technology

    total $398,986 · program services $364,472 · management and general $12,826 · fundraising $21,688

  • 15 · Royalties

    total $1,436 · program services $1,436

  • 16 · Occupancy

    total $65,596 · program services $53,327 · management and general $9,885 · fundraising $2,384

  • 17 · Travel

    total $755,538 · program services $574,688 · management and general $166,559 · fundraising $14,291

  • 19 · Conferences, conventions and meetings

    total $1,189,473 · program services $1,134,738 · management and general $41,348 · fundraising $13,387

  • 21 · Payments to affiliates

    total $1,143,268 · program services $1,143,268

  • 22 · Depreciation, depletion and amortization

    total $70,770 · program services $57,154 · management and general $10,891 · fundraising $2,725

  • 23 · Insurance

    total $98,298 · program services $8,016 · management and general $90,282

  • 24a · Other expenses: UNRELATED BUSINESS INCOME TAX

    total $47,116 · program services $47,116

  • 24b · Other expenses: DUES & SUBSCRIPTIONS

    total $13,139 · program services $9,594 · management and general $3,041 · fundraising $504

  • 24c · Other expenses: Miscellaneous

    total $9,208 · program services $4,329 · management and general $4,875 · fundraising $4

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $211 · end of year $173

  • 2 · Savings and temporary cash investments

    beginning of year $5,786,473 · end of year $11,929,179

  • 4 · Accounts receivable

    beginning of year $202,696 · end of year $163,320

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $259,046 · end of year $309,317

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

    $2,129,969

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

    $1,739,485

  • 10c · Land, buildings and equipment, net

    beginning of year $450,893 · end of year $390,484

  • 11 · Investments: publicly traded securities

    beginning of year $8,112,064 · end of year $48,529,332

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $0 · end of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $451,845 · end of year $506,233

  • 19 · Deferred revenue

    beginning of year $2,579,781 · end of year $2,724,105

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $6,785,133 · end of year $8,091,558

  • 28 · Net assets with donor restrictions

    beginning of year $4,994,624 · end of year $49,999,909

Mission and programs · 2023

Mission

THE AMERICAN CAMPING ASSOCIATION'S (ACA) PURPOSE IS TO FURTHER CHILDREN, YOUTH, AND ADULT WELFARE AND EDUCATION THROUGH THE CAMP EXPERIENCE AND TO ENSURE THE QUALITY OF CAMP AND YOUTH DEVELOPMENT PROGRAMS BY PROVIDING BEST PRACTICES AND STANDARDS.

Activities or mission (Part I)

THE AMERICAN CAMPING ASSOCIATION'S (ACA) PURPOSE IS TO FURTHER CHILDREN, YOUTH, AND ADULT WELFARE THROUGH THE CAMP EXPERIENCE AND TO ENSURE THE QUALITY OF CAMP AND YOUTH DEVELOPMENT PROGRAMS BY PROVIDING BEST PRACTICES AND STANDARDS.

  • CAMP AND YOUTH DEVELOPMENT EDUCATION REFLECTS ACA'S COMMUNITY OF PARENTS AND PROFESSIONALS WHO JOIN TOGETHER TO SHARE KNOWLEDGE TO ENHANCE HUMAN DEVELOPMENT. AS A RESULT OF ACA EDUCATIONAL PROGRAMS AND SERVICES, YOUTH AND ADULTS LEARN POWERFUL LESSONS IN COMMUNITY, CHARACTER-BUILDING, SKILL DEVELOPMENT, AND HEALTHY LIVING . A PRIMARY VEHICLE FOR DISSEMINATING EDUCATION AND INFORMATION TO CAMP PROFESSIONALS IS THROUGH THE ANNUAL ACA NATIONAL CONFERENCE. MORE THAN 2,100 INDIVIDUALS ATTENDED THE FOUR-DAY CONFERENCE IN NEW ORLEANS LOUISIANA IN FEBRUARY 2024. NUMEROUS LOCAL AND REGIONAL EVENTS ARE OFFERED. IN ADDITION, ONLINE EDUCATION, INCLUDING ASYNCHRONOUS COURSES, WEBINARS, AND CERTIFICATES OF ADDED QUALIFICATION EXTEND PROFESSIONAL DEVELOPMENT OPPORTUNITIES TO NON-TRAVELING LEARNERS. MORE THAN 12,000 LEARNERS PARTICIPATED IN 2023-2024 OFFERINGS. CAMP AND YOUTH DEVELOPMENT ALSO INCLUDES ACA'S RESEARCH PROGRAMS AT THE NATIONAL LEVEL.

    Expenses $4,366,087 · Grants $668,684 · Revenue $1,720,307

  • MEMBER AND FIELD SERVICES IS THE MEMBER AND CUSTOMER DEVELOPMENT SERVICES OF ACA. TELEPHONE AND EMAIL SUPPORT, TECHNICAL ASSISTANCE, OPERATIONAL COMPONENTS, AND FINANCIAL SUPPORT ARE PROVIDED THROUGH A NATIONAL STAFF OF ASSOCIATION MANAGEMENT PROFESSIONALS TO 23 LOCAL OFFICES, WHICH IN TURN, PROVIDE SERVICES LOCALLY TO THE PUBLIC, CAMPS, AND CAMP PROFESSIONALS. ACA HAS ALMOST 10,900 INDIVIDUAL MEMBERS.

    Expenses $1,967,465 · Grants $15,050 · Revenue $677,393

  • ACCREDITATION IS A VOLUNTARY PROCESS THAT OVER 2,600 CAMPS HAVE CHOSEN TO GO THROUGH. THIS COMMUNICATES TO PARENTS THAT A CAMP HAS VOLUNTARILY UNDERGONE A PEER TO PEER REVIEW OF OVER 250 HEALTH AND SAFETY STANDARDS THAT APPLY TO RESIDENT AND DAY CAMPS. THE AIM OF THIS PROGRAM IS TO EDUCATE CAMP STAFF IN THE ADMINISTRATION OF KEY ASPECTS OF CAMP OPERATION, PARTICULARLY THOSE RELATED TO PROGRAM QUALITY AND THE HEALTH AND SAFETY OF CAMPERS AND STAFF.

    Expenses $1,910,181 · Revenue $4,955,953

  • CAMPER SCHOLARSHIPS PROVIDE FINANCIAL ASSISTANCE TO PERSONS NOT OTHERWISE ABLE TO AFFORD A CAMP EXPERIENCE AND FACILITATE INTERACTION IN A CAMP SETTING OF PERSONS FROM DIFFERENT SOCIAL, ECONOMIC, RACIAL, NATIONAL, AND CULTURAL BACKGROUNDS. CAMPERS LEARN INTIMACY WITH NATURE, BUILD HEALTHY PERSONAL RELATIONSHIPS, AND GET TO EXERCISE THEIR MINDS AND BODIES IN WAYS THAT CREATE HEALTHY HABITS. OVER 800 CAMPER SCHOLARSHIPS WERE AWARDED IN FY 2023.

    Expenses $1,528,932 · Grants $1,523,426 · Revenue $109,504

  • PUBLIC RELATIONS AND AWARENESS ACTIVELY PROVIDES INFORMATION AND RESOURCES TO THE GENERAL PUBLIC THROUGH PRINT, BROADCAST, AND ELECTRONIC MEDIA. A WEBSITE FOR FAMILIES IS MAINTAINED THAT ANSWERS QUESTIONS ABOUT CAMP FROM THE PARENT/GUARDIAN PERSPECTIVE. MANY ACA RESOURCES ARE AVAILABLE TO THE PUBLIC AT ACACAMPS.ORG. ACA'S FIND A CAMP IS AN ONLINE TOOL AVAILABLE TO THE PUBLIC TO HELP FIND THE RIGHT CAMP FOR EVERY CHILD, YOUTH, AND ADULT. AN ETHICS COMMISSION MANAGES THE INTERFACE WITH THE PUBLIC CONSUMER, PAVING THE WAY TOWARD BETTER CAMPING BY ALLOWING PARENTS A FORUM IN WHICH TO ADDRESS CONCERNS AND RECEIVE MEDIATION AND GUIDANCE ON THOSE ISSUES IMPACTING THE CAMP PROFESSIONAL.

    Expenses $862,538

  • GOVERNMENT RELATIONS PROVIDES INFORMATION TO CAMP PROFESSIONALS AND THE PUBLIC ABOUT LAWS AND REGULATIONS RELEVANT TO THE CAMP EXPERIENCE. ACA PARTNERS WITH OTHER ORGANIZATIONS TO WORK WITH GOVERNMENTAL AGENCIES TO ADVOCATE FOR REGULATIONS AND LAWS THAT SUPPORT YOUTH DEVELOPMENT AND CHILD PROTECTION.

    Expenses $279,817

  • ACA received a six year grant to support Fostering Character through Camp Experiences, a national approach to improve, expand, and elevate character development in day and overnight camps across the US. Through this project, ACA will implement a competitive grant program through which camps pursue character-related projects, provide training and technical assistance for grant recipients before and during the grant program, and develop systems, tools, and resources to support character development in camps beyond the grant period.

    Expenses $273,129

  • PERIODICALS AND EDUCATIONAL RESOURCES ON TOPICS DEVELOPED SPECIFICALLY FOR PROFESSIONALS WORKING WITH CHILDREN, YOUTH, AND ADULTS IN OUT-OF-SCHOOL, AFTERSCHOOL, RECREATION, AND CAMP PROGRAMS - MANY OF WHICH ARE ONLY AVAILABLE THROUGH ACA - CAN BE FOUND THROUGH ITS PUBLICATIONS AND ONLINE BOOKSTORE. PUBLISHED SIX TIMES A YEAR, CAMPING MAGAZINE PROVIDES ARTICLES ON YOUTH DEVELOPMENT, STAFF TRAINING, HEALTH AND SAFETY, AND INNOVATIVE PROGRAMMING IDEAS, AND IS DISTRIBUTED TO MEMBERS AND OVER 200 NONMEMBER SUBSCRIBERS. ADDITIONALLY, WE SELL OVER 10,000 COPIES OF THE MAY/JUNE CAMPING MAGAZINE ISSUE IN BULK TO OVER 300 CAMPS FOR THE PURPOSE OF STAFF TRAINING. ACA'S WEBSITE, WWW.ACACAMPS.ORG, IS AN IMPORTANT RESOURCE FOR TIMELY NEWS AND CRITICAL REPORTS AND ARE VISITED BY AN AVERAGE OF MORE THAN 800,000 ANNUALLY.

    Expenses $149,157 · Revenue $209,919

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Andrew Shlensky

    Treasurer

    Total calculated
    $0
    Hours/week
    2
  • Dayna Hardin

    Vice Chair

    Total calculated
    $0
    Hours/week
    2
  • Lizabeth Fogel

    Board Chair

    Total calculated
    $0
    Hours/week
    2 + 1 related
  • Steve Baskin

    Board Chair-Elect ( New Practical Year)

    Total calculated
    $0
    Hours/week
    2
  • Aaron Dworkin

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Anthony Stein

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 1 related
  • Beatrice Welters

    Board Member (Partial Year)

    Total calculated
    $0
    Hours/week
    2
  • Dan Mathews

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Deborah Clair

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Elizabeth Bagley

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Elizabeth Kelder

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Elizabeth Sosnow

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Ju'Riese Colon

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • LeeKeshia Williams

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Meg Clark

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 1 related
  • Patrick D'Amelio

    Board Member

    Total calculated
    $0
    Hours/week
    1
  • Rafael Alvarado

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Sarah Horner Fish

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Scott Brody

    Board Member

    Total calculated
    $0
    Hours/week
    2 + 1 related
  • Sheely Mauck

    Board Member (New Partial Year)

    Total calculated
    $0
    Hours/week
    2
  • Sterling Nell Leija

    Board Member (Partial Year)

    Total calculated
    $0
    Hours/week
    2 + 1 related
  • Suzanne Le Menestrel

    Board Member

    Total calculated
    $0
    Hours/week
    2
  • Christa Cassidy M

    Chief Financial Officer

    Total calculated
    $177,339
    From this org
    $153,565
    From related orgs
    $0
    Other
    $23,774
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $153,565
    Bonus
    $0
    Other
    $0
    Deferred
    $12,642
    Nontaxable benefits
    $11,132
    Filer's total
    $177,339
  • Thomas Rosenberg

    President/Chief Executive Officer

    Total calculated
    $328,767
    From this org
    $270,409
    From related orgs
    $0
    Other
    $58,358
    Hours/week
    39 + 1 related

    Schedule J breakdown matched by us

    Base
    $270,409
    Bonus
    $0
    Other
    $0
    Deferred
    $22,489
    Nontaxable benefits
    $35,869
    Filer's total
    $328,767
  • Henry DeHart Jr

    Chief Operating Officer

    Total calculated
    $208,980
    From this org
    $159,351
    From related orgs
    $0
    Other
    $49,629
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $159,351
    Bonus
    $0
    Other
    $0
    Deferred
    $13,609
    Nontaxable benefits
    $36,020
    Filer's total
    $208,980
  • Kelley Freridge

    Chief Marketing Officer

    Total calculated
    $166,294
    From this org
    $132,910
    From related orgs
    $0
    Other
    $33,384
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $132,910
    Bonus
    $0
    Other
    $0
    Deferred
    $11,025
    Nontaxable benefits
    $22,359
    Filer's total
    $166,294
  • Laurie Browne

    Sr. Director of Research & Education

    Total calculated
    $154,141
    From this org
    $113,468
    From related orgs
    $0
    Other
    $40,673
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $113,468
    Bonus
    $0
    Other
    $0
    Deferred
    $9,842
    Nontaxable benefits
    $30,831
    Filer's total
    $154,141

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

  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

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

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • AMERICAN CAMPING FOUNDATION INC

    501(c)(3) · RAISE FUNDS FOR THE SUPPORT OF THE AMERICAN CAMPING ASSOCIATION, INC · IN · controlled entity

    Directly controlled by AMERICAN CAMPING ASSOCIATION INC

Provenance

Return type
form_990
Tax year
2023
Filed
30 October 2024
IRS schema version
2023v5.1
Source object
202433049349302683

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