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Nonprofiteer
← CAMP DUDLEY INC

Form 990 for tax year 2023

Filed by CAMP DUDLEY INC.

Totals

Total revenue
$7,326,984
Total expenses
$7,955,786
Contributions and grants received
$1,734,656
Grants paid
$888,427
Program service revenue
$5,495,124
Investment income
$83,761
Other revenue
$13,443
Total assets, end of year
$34,953,028
Total liabilities, end of year
$286,987
Net assets or fund balances, end of year
$34,666,041
Program services expenses (Part IX)
$6,925,722
Management and general expenses
$806,113
Fundraising expenses
$223,951
Program service expenses (Part III)
$6,925,722

Program services were 87.1% 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.

  • 1e · Government grants (contributions)

    $382,613

  • 1f · All other contributions, gifts and grants

    $1,352,043

  • 1g · Noncash contributions included above

    $103,185

  • 2a · Program service revenue: CAMP TUITION & FEES

    total $5,362,995 · related or exempt $5,362,995

  • 2b · Program service revenue: OTHER INCOME

    total $73,779 · related or exempt $73,779

  • 2c · Program service revenue: MANAGEMENT FEES

    total $58,350 · related or exempt $58,350

  • 3 · Investment income

    total $81,464 · excluded $81,464

  • 7a · Gross sales of assets other than inventory

    securities $112,229 · other assets $19,500

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

    securities $112,359 · other assets $17,073

  • 7c · Gain or loss

    securities -$130 · other assets $2,427

  • 7d · Net gain or loss

    total $2,297 · excluded $2,297

  • 10a · Gross sales of inventory

    $122,297

  • 10b · Cost of goods sold

    $108,854

  • 10c · Net income from sales of inventory

    total $13,443 · excluded $13,443

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $888,427 · program services $888,427

  • 5 · Compensation of officers, directors and key employees

    total $539,180 · program services $155,065 · management and general $317,658 · fundraising $66,457

  • 7 · Other salaries and wages

    total $2,255,283 · program services $2,148,204 · management and general $25,952 · fundraising $81,127

  • 8 · Pension plan contributions

    total $101,412 · program services $101,412

  • 9 · Other employee benefits

    total $335,076 · program services $285,679 · management and general $18,847 · fundraising $30,550

  • 10 · Payroll taxes

    total $196,669 · program services $175,035 · management and general $19,667 · fundraising $1,967

  • 11b · Fees: legal

    total $6,655 · management and general $6,655

  • 11c · Fees: accounting

    total $33,500 · management and general $33,500

  • 11g · Fees: other

    total $27,657 · management and general $27,657

  • 16 · Occupancy

    total $717,231 · program services $567,466 · management and general $135,484 · fundraising $14,281

  • 20 · Interest

    total $295 · program services $261 · management and general $30 · fundraising $4

  • 22 · Depreciation, depletion and amortization

    total $890,408 · program services $691,581 · management and general $180,752 · fundraising $18,075

  • 23 · Insurance

    total $285,076 · program services $244,025 · management and general $39,911 · fundraising $1,140

  • 24a · Other expenses: CAMPER SUPPLIES AND PRO

    total $926,242 · program services $915,892 · fundraising $10,350

  • 24b · Other expenses: DINING FOOD AND SUPPLIE

    total $676,016 · program services $676,016

  • 24c · Other expenses: PROVISION FOR BAD DEBT

    total $76,659 · program services $76,659

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,423,907 · end of year $308,867

  • 2 · Savings and temporary cash investments

    beginning of year $80,040 · end of year $961,853

  • 3 · Pledges and grants receivable

    beginning of year $940 · end of year $460

  • 4 · Accounts receivable

    beginning of year $64,260 · end of year $46,332

  • 8 · Inventories for sale or use

    beginning of year $84,833 · end of year $100,386

  • 9 · Prepaid expenses and deferred charges

    beginning of year $44,128 · end of year $40,284

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

    $28,398,724

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

    $10,941,051

  • 10c · Land, buildings and equipment, net

    beginning of year $17,743,140 · end of year $17,457,673

  • 12 · Investments: other securities

    beginning of year $648,146 · end of year $634,884

  • 13 · Investments: program-related

    beginning of year $13,106,919 · end of year $14,912,580

  • 14 · Intangible assets

    beginning of year $21,687

  • 15 · Other assets

    beginning of year $98,310 · end of year $489,709

  • 17 · Accounts payable and accrued expenses

    beginning of year $126,905 · end of year $113,790

  • 19 · Deferred revenue

    beginning of year $173,793 · end of year $149,639

  • 25 · Other liabilities

    beginning of year $14,830 · end of year $23,558

  • 27 · Net assets without donor restrictions

    beginning of year $19,601,425 · end of year $19,253,792

  • 28 · Net assets with donor restrictions

    beginning of year $13,399,357 · end of year $15,412,249

Mission and programs · 2023

Mission

TO DEVELOP MORAL, PERSONAL, PHYSICAL, AND LEADERSHIP SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN, ENABLING BOYS AND GIRLS TO LEAD LIVES CHARACTERIZED BY DEVOTION TO OTHERS.

  • CAMP DUDLEY, INC. IS A 501(C)(3) NOT-FOR-PROFIT ORGANIZATION, COMMITTED TO PROVIDING A COMPREHENSIVE PROGRAM FOR BOYS AND GIRLS INCLUDING ATHLETICS, THE ARTS, OUTDOOR ADVENTURE, AND SPIRITUAL TRADITIONS. LEADERSHIP DEVELOPMENT IS A DYNAMIC AND INTEGRAL PART OF THE CAMP EXPERIENCE. THE CAMP'S MOTTO, "THE OTHER FELLOW FIRST," IS THE GUIDING LIGHT FOR DAILY LIFE, AND IT IS THE AIM OF EACH CAMPER WHO ATTENDS DUDLEY TO GAIN APPRECIATION FOR THE IMPACT THEY CAN MAKE ON THE LIVES OF OTHERS. WHILE DUDLEY'S HERITAGE IS CHRISTIAN, WE WELCOME BOYS AND GIRLS OF ALL FAITHS INTO OUR COMMUNITY. IT IS THE DIVERSITY OF DUDLEY'S CAMPER BODY THAT FOSTERS AN APPRECIATION OF DIFFERENCE. CAMP DUDLEY'S GERMAN AND SPAIN EXCHANGE PROGRAMS HELP FOSTER INTERNATIONAL UNDERSTANDING AND COOPERATION WITH BOYS AND GIRLS WHO PARTICIPATE. DUDLEY HAS REMAINED TRUE TO ITS ORIGINAL MISSION: TO DEVELOP MORAL, PERSONAL, PHYSICAL, AND LEADERSHIP SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN, ENABLING BOYS AND GIRLS TO LEAD LIVES CHARACTERIZED BY DEVOTION TO OTHERS. CAMP DUDLEY, INC. OPERATES TWO CAMPS, CAMP DUDLEY FOR BOYS AND CAMP DUDLEY AT KINIYA FOR GIRLS. THE ORGANIZATION IS GOVERNED BY A BOARD OF TRUSTEES THAT MEETS THREE TIMES PER YEAR. THE CAMP DIRECTORS REPORT TO THE BOARD AND,WITH THEIR STAFFS, ARE RESPONSIBLE FOR THE SUCCESSFUL OPERATION OF THEIR CAMPS. THROUGH THE DUDLEY KINIYA ALUMNI ASSOCIATION (DKAA), ALUMNI MAINTAIN CONTACT WITH THE ORGANIZATION, ATTEND BOTH PHYSICAL AND VIRTUAL OPEN HOUSES/REUNIONS THROUGHOUT THE COUNTRY AND OVERSEAS, AND ASSIST IN ANNUAL AND CAPITAL FUNDRAISING ACTIVITIES. THE ORGANIZATION'S ANNUAL GIVING FUND TYPICALLY PROVIDES FULL AND PARTIAL SCHOLARSHIPS AND DISCOUNTS TO OVER 520 BOYS AND GIRLS ANNUALLY (APPROXIMATELY 56 PERCENT OF THE CAMPER POPULATION), TOTALING OVER $1.75M MILLION AND ASSURING THE DIVERSITY OF THE CAMPER BODY. THE ETHNIC/RACIAL DIVERSITY OF THE CAMP RUNS BETWEEN 20 TO 28 PERCENT EACH YEAR. CAMPERS (BOYS AND GIRLS) COME FROM 32 STATES AND 10 FOREIGN COUNTRIES. THE TOP 5 STATES THAT CAMPERS GATHER FROM ARE NEW YORK, CONNECTICUT, NEW JERSEY, MASSACHUSETTS, AND CALIFORNIA. BOTH CAMPS MAINTAIN A LEADER TO CAMPER RATIO OF 1:3. CAMP DUDLEY AND CAMP DUDLEY AT KINIYA SEEK TO INSTALL A SENSE OF DUTY AND HUMOR IN THEIR CAMPERS, AND TO HELP THEM TO LEARN TO EXPRESS THEMSELVES AND TO GAIN CONFIDENCE. FOUNDED BY SUMNER F. DUDLEY, A YMCA VOLUNTEER, IN 1885, CAMP DUDLEY IS THE OLDEST, CONTINUOUSLY OPERATING CAMP IN AMERICA. THE CAMP IS A LEADER IN YOUTH AND LEADERSHIP DEVELOPMENT, INSPIRING BOYS AND MEN ALIKE TO SEEK SOMETHING HIGHER THAN THEIR OWN SELF-INTEREST. THE CAMP AIMS TO HAVE A POSITIVE, LIFE-LONG EFFECT ON THE BOYS IT SERVES. FOR MORE THAN 135 YEARS, DUDLEY HAS FOCUSED ON DEVELOPING BOYS' MORAL, PERSONAL, AND PHYSICAL SKILLS IN THE SPIRIT OF FELLOWSHIP AND FUN. LOCATED ON LAKE CHAMPLAIN IN WESTPORT, NEW YORK, THE CAMP'S 630+ ACRES ARE SURROUNDED BY THE ADIRONDACK MOUNTAINS. THIS SETTING INVITES BOTH RIGOROUS ACTIVITY AND TIME FOR PEACEFUL REFLECTION. THE CAMP CONTAINS 86 BUILDINGS, OF WHICH 40 ARE CAMPER CABINS, AND IT HAS AN ANNUAL OPERATING BUDGET OF APPROXIMATELY 4.25 MILLION DOLLARS. CAMP DUDLEY ENROLLS APPROXIMATELY 300 BOYS RANGING IN AGES FROM 10 TO 15 YEARS OLD, IN EACH OF ITS 3 AND 1/2 WEEK SESSIONS. DAILY ACTIVITIES AT THE CAMP INCLUDE ARTS AND CRAFTS, ARCHERY, BAND, BASEBALL, BASKETBALL, CANOEING, CERAMICS, CHORUS, DRAMA, FISHING, FLAG FOOTBALL, GOLF, HIKING, HIGH AND LOW ROPES COURSES, KAYAKING, LACROSSE, LIFESAVING TRAINING, MOUNTAINEERING, MUSIC, PUBLICATIONS, RIFLERY, ROCK CLIMBING, SAILING, SOCCER, SOFTBALL, SWIMMING, TENNIS, TRACK AND FIELD, WATER POLO, FITNESS TRAINING, WRITING, VIDEO, AND VOLLEYBALL. CAMP DUDLEY AT KINIYA WAS FOUNDED IN 1919 BY HELEN VAN BUREN. ALSO A LEADER IN YOUTH AND LEADERSHIP DEVELOPMENT, CAMP DUDLEY AT KINIYA VALUES COOPERATION, RESPECT, LEADERSHIP, AND A GRADUATED SENSE OF RESPONSIBILITY WITH A DEDICATION TO DELIVERING A SAFE, LOVING, AND QUALITY CAMPING EXPERIENCE FOR GIRLS. ALSO ON LAKE CHAMPLAIN, KINIYA IS LOCATED IN COLCHESTER, VERMONT AND HAS MANY LONGSTANDING TRADITIONS SUCH AS KIWI DAY AND BIG/LITTLE SISTERS. THE CAMP CONTAINS 42 BULDINGS ON 141 ACRES OF LAND, WITH AN ANNUAL OPERATING BUDGET OF APPROXIMATELY 2.34 MILLION DOLLARS. KINIYA ENROLLS APPROXIMATELY 150 GIRLS, AGES 9-15 IN EACH OF ITS 3 AND 1/2 WEEK SESSIONS. DAILY ACTIVITIES AT CAMP INCLUDE ARTS AND CRAFTS, ARCHERY, CAMPCRAFT, CANOEING, CREW, DANCE, DRAMA, GYMNASTICS, HIKING, KAYAKING, LACROSSE, MUSIC, HIGH AND LOW ROPES COURSE, SAILING, SOCCER, SOFTBALL, SWIMMING, TENNIS, VOLLEYBALL, AND WATERSKIING.

    Expenses $6,925,722 · Grants $888,427 · Revenue $5,495,124

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

Listed in Part VII

  • John C Ulin

    CHAIR

    Total calculated
    $0
    Hours/week
    5 + 5 related

  • Erinn F Harley-Lewis

    VICE-CHAIR

    Total calculated
    $0
    Hours/week
    5 + 5 related

  • Theodore Smith

    SECRETARY

    Total calculated
    $0
    Hours/week
    5 + 5 related

  • Chris R Rodgers III Term 1223

    TREASURER

    Total calculated
    $0
    Hours/week
    5 + 5 related

  • Matthew McElroy Term 1223

    CD ALUMNI CO-PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Sara McKani

    CD ALUMNI CO-PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • Shiro Nogaki

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Ben Cady

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Nicole Hylton-Patterson Comm 0123

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Alice Tornquist Term 1223

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Kari McKinley Comm 0123

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Robert H Craft Jr Term 1223

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Monique Jones

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Peter Groves

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Liz A Kirkpatrick

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • George Matthews

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Catherine A Sanderson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Tyler E Chapman

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Jj Alexander

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Kevin McCormick

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Martha McKinley

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Tom Pohlad Comm 0123

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Robin Wells Comm 0123

    TRUSTEE

    Total calculated
    $0
    Hours/week
    5

  • Matthew Storey

    CAMP DIRECTOR/CAMP DUDLEY

    Total calculated
    $228,011
    From this org
    $170,700
    From related orgs
    $0
    Other
    $57,311
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $170,700
    Bonus
    $0
    Other
    $0
    Deferred
    $17,414
    Nontaxable benefits
    $39,897
    Filer's total
    $228,011

  • Marnie McDonagh

    CAMP DIRECTOR/CAMP KINIYA

    Total calculated
    $238,337
    From this org
    $203,595
    From related orgs
    $0
    Other
    $34,742
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $163,595
    Bonus
    $40,000
    Other
    $0
    Deferred
    $16,585
    Nontaxable benefits
    $18,157
    Filer's total
    $238,337

  • Jesse Smith

    CHIEF FINANCIAL OFFICER

    Total calculated
    $98,299
    From this org
    $80,212
    From related orgs
    $0
    Other
    $18,087
    Hours/week
    40 + 2 related

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

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 2 · Substantiation required before reimbursing expenses
  • 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

The filer's explanations (Part III)

PART I, LINE 1A
MATTHEW STOREY, CAMP DIRECTOR OF CAMP DUDLEY, INC. IS PROVIDED WITH NON-TAXABLE ON-CAMPUS HOUSING BENEFITS. MARNIE MCDONAGH, CAMP DIRECTOR OF CAMP DUDLEY AT KINIYA, LLC, IS PROVIDED TAXABLE HOUSING BENEFITS FOR LOCAL HOUSING.

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.

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.

  • CAMP DUDLEY FOUNDATION INC

    501(C)(3) · SUPPORTING THE MISSIONS OF CAMP DUDLEY, INC AND ITS DISREGARDED ENTITY · NY · controlled entity

    Directly controlled by CAMP DUDLEY INC

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

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

  • CAMP DUDLEY AT KINIYA LLC

    SUMMER CAMP FOR GIRLS · VT · income $2,591,134 · assets $10,817,077

    Directly controlled by CAMP DUDLEY INC

Provenance

Return type
form_990
Tax year
2023
Filed
13 May 2024
IRS schema version
2023v5.0
Source object
202441359349302749

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