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Nonprofiteer
← NORTH AMERICAN CAMP TRUST INC

Form 990 for tax year 2022

Filed by NORTH AMERICAN CAMP TRUST INC.

Totals

Total revenue
$5,027,609
Total expenses
$4,279,283
Contributions and grants received
$0
Grants paid
$94,673
Program service revenue
$4,950,090
Investment income
$26,697
Other revenue
$50,822
Total assets, end of year
$12,537,032
Total liabilities, end of year
$10,021,606
Net assets or fund balances, end of year
$2,515,426
Program services expenses (Part IX)
$3,314,118
Management and general expenses
$965,165
Fundraising expenses
$0
Program service expenses (Part III)
$3,314,118

Program services were 77.4% 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 $4,950,090 · related or exempt $4,950,090

  • 3 · Investment income

    total $26,697 · excluded $26,697

  • 11a · Other revenue: OTHER INCOME

    total $50,822 · related or exempt $50,822

  • 11e · Other revenue, total

    $50,822

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $94,673 · program services $94,673

  • 7 · Other salaries and wages

    total $1,797,509 · program services $1,687,527 · management and general $109,982

  • 10 · Payroll taxes

    total $151,898 · program services $151,898

  • 11b · Fees: legal

    total $8,426 · management and general $8,426

  • 11c · Fees: accounting

    total $55,672 · program services $6,923 · management and general $48,749

  • 11g · Fees: other

    total $13,914 · management and general $13,914

  • 12 · Advertising and promotion

    total $22,106 · program services $22,106

  • 13 · Office expenses

    total $61,080 · program services $58,193 · management and general $2,887

  • 19 · Conferences, conventions and meetings

    total $587 · program services $587

  • 20 · Interest

    total $656,494 · management and general $656,494

  • 22 · Depreciation, depletion and amortization

    total $140,207 · program services $24,624 · management and general $115,583

  • 23 · Insurance

    total $232,590 · program services $224,491 · management and general $8,099

  • 24a · Other expenses: TRANSPORTATION

    total $332,757 · program services $332,757

  • 24b · Other expenses: FOOD SERVICE

    total $170,538 · program services $170,538

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $143,558 · program services $143,558

  • 24d · Other expenses: TRIPS

    total $111,655 · program services $110,637 · management and general $1,018

  • 24e · All other expenses

    total $285,619 · program services $285,606 · management and general $13

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,587,158 · end of year $3,430,438

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

    $4,746,444

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

    $615,422

  • 10c · Land, buildings and equipment, net

    beginning of year $4,039,172 · end of year $4,131,022

  • 15 · Other assets

    beginning of year $5,030,044 · end of year $4,975,572

  • 17 · Accounts payable and accrued expenses

    beginning of year $21,068 · end of year $135,607

  • 19 · Deferred revenue

    beginning of year $912,248 · end of year $944,039

  • 23 · Secured mortgages and notes payable

    beginning of year $2,062,856 · end of year $2,009,576

  • 25 · Other liabilities

    beginning of year $6,919,016 · end of year $6,932,384

  • 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 $1,741,186 · end of year $2,515,426

Mission and programs · 2022

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.

  • TO CREATE A UNIQUE ATMOSPHERE ALLOWING CAMPERS TO DEVELOP SKILLS IN A VARIETY OF ACTIVITIES WHILE GAINING LIFE SKILLS.

    Expenses $3,314,118 · Grants $94,673 · Revenue $5,000,912

As filed on the 2022 return.

Listed in Part VII

  • Michele Friedman

    EXECUTIVE DIRECTOR

    Total calculated
    $0
    Hours/week
    10

  • Jeffrey Leikin

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Fritz Seyferth

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • David Malter

    SECRETARY & TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Gary Maser

    EMPLOYEE

    Total calculated
    $164,312
    From this org
    $149,375
    From related orgs
    $0
    Other
    $14,937
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $149,375
    Bonus
    $0
    Other
    $0
    Deferred
    $14,937
    Nontaxable benefits
    $0
    Filer's total
    $164,312

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

Provenance

Return type
form_990
Tax year
2022
Filed
13 September 2024
IRS schema version
2022v5.0
Source object
202402579349301425

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