Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 2,709,930 | 4,390,739 | 5,630,801 | 3,048,503 | 3,642,622 | 19,422,595 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 6,475,164 | 5,256,156 | 6,016,881 | 7,015,422 | 7,496,855 | 32,260,478 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 0 | |||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | 0 | |||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | 0 | |||||
| 6 | Total. Add lines 1 through 5 | 9,185,094 | 9,646,895 | 11,647,682 | 10,063,925 | 11,139,477 | 51,683,073 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 58,236 | 33,460 | 118,748 | 117,748 | 95,924 | 424,116 |
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 0 | 0 | 0 | 818,148 | 800,644 | 1,618,792 |
| c | Add lines 7a and 7b.. | 58,236 | 33,460 | 118,748 | 935,896 | 896,568 | 2,042,908 |
| 8 | Public support. (Subtract line 7c from line 6.) | 49,640,165 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2019 | (b) 2020 | (c) 2021 | (d) 2022 | (e) 2023 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 9,185,094 | 9,646,895 | 11,647,682 | 10,063,925 | 11,139,477 | 51,683,073 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 247,565 | 190,943 | 268,499 | 412,120 | 1,222,337 | 2,341,464 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 0 | |||||
| c | Add lines 10a and 10b. | 247,565 | 190,943 | 268,499 | 412,120 | 1,222,337 | 2,341,464 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 125,235 | 137,335 | 179,023 | 180,155 | 179,556 | 801,304 |
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 89,141 | 54,923 | 100,811 | 39,988 | 53,343 | 338,206 |
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 9,647,035 | 10,030,096 | 12,196,015 | 10,696,188 | 12,594,713 | 55,164,047 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2023 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2023 |
(iii) Distributable Amount for 2023 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2023 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2023: | ||||
| a From 2018....... | ||||
| b From 2019....... | ||||
| c From 2020....... | ||||
| d From 2021....... | ||||
| e From 2022....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2023 distributable amount | ||||
|
i
Carryover from 2018 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2023 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2023 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2024. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2019..... | ||||
| b Excess from 2020..... | ||||
| c Excess from 2021..... | ||||
| d Excess from 2022..... | ||||
| e Excess from 2023..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part III, Line 12 Other Income | DESCRIPTION - OTHER INCOME, COLUMN A - 89141.0, COLUMN B - 54923.0, COLUMN C - 100811.0, COLUMN D - 39988.0, COLUMN E - 53343.0, COLUMN F - 338206.0; |
| Software ID: | 23017437 |
| Software Version: | 2023v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 1,528,932 including grants of $ 1,523,426)(Revenue $ 109,504) 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. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 862,538 including grants of $ 0)(Revenue $ 0) 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. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 279,817 including grants of $ 0)(Revenue $ 0) 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. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 273,129 including grants of $ 0)(Revenue $ 0) 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. |
| Form 990, Part III, Line 4d Description of other program services | (Expenses $ 149,157 including grants of $ 0)(Revenue $ 209,919) 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. |
| Form 990, Part VI, Line 15b PROCESS FOR DETERMINING COMPENSATION OF OTHER OFFICERS | THE COMPENSATION OF THE CFO IS EVALUATED ANNUALLY BY THE CEO OF THE ORGANIZATION. IT IS A BOARD POLICY THAT THE CEO UTILIZE COMPARABILITY DATA IN THIS EVALUATION PROCESS. |
| Form 990, Part VI, Line 1a Delegate broad authority to a committee | By-Laws Section 2.3. Executive Committee. The Executive Committee shall consist of the Chair, Vice-Chair, Treasurer, and such Additional Officers as provided by the resolution creating such office. The Chief Executive Officer shall serve as a non-voting, ex-officio member of the Executive Committee. During intervals between meetings of the Board of Directors, the Executive Committee shall have and exercise all of the authority of the Board of Directors except where prohibited by law. In addition, the Executive Committee, to the extent specified by the Board of Directors, may exercise the authority of the Board of Directors at any other time, except where prohibited by law. The Executive Committee shall cause minutes of its proceedings to be kept and filed with the minutes of the proceedings of the Board of Directors. |
| Form 990, Part VI, Line 2 Family/business relationships amongst interested persons | Sterling Nell Leija, Meg Clark, Aaron Dworkin - Business relationship, Steve Baskin, Scott Brody - Business relationship |
| Form 990, Part VI, Line 6 Classes of members or stockholders | THE NATIONAL COUNCIL OF LEADERS (NCOL) IS AN ASSEMBLY OF LOCAL LEADERS OF THE AMERICAN CAMPING ASSOCIATION. INDIVIDUALS SERVING ON THE NCOL ARE CLASSIFIED AS MEMBERS UNDER THE INDIANA NONPROFIT ACT, AND APPROVE OF SIGNIFICANT DECISIONS OF THE BOARD OF DIRECTORS AS REQUIRED UNDER INDIANA LAW. MEMBERS OF THE NCOL SERVE AS AN IMPORTANT COMMUNICATION AND MEMBERSHIP CONDUIT BETWEEN THE BOARD OF DIRECTORS, EXECUTIVE STAFF, AND THOSE ENTITIES AFFILIATED WITH THE AMERICAN CAMPING ASSOCIATION. MEMBERS OF THE NCOL ARE A KEY SOURCE OF INFORMATION, STRATEGY, ACTIVITIES AND PROGRAMS OF THE ORGANIZATION AS A REPRESENTATIVE OF THE ORGANIZATION'S CONSTITUENCIES, NCOL MEMBERS ARE CHARGED WITH BRINGING EMERGING ISSUES, THOUGHTS, CONCERNS, AND QUESTIONS TO THE BOARD OF DIRECTORS THAT CONTRIBUTE TO THE SUCCESS OF THE CORPORATION'S MISSION. |
| Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders | AFTER AN AFFIRMATIVE VOTE BY THE BOARD OF DIRECTORS, THE BOARD OF DIRECTORS SHALL SUBMIT TO THE NATIONAL COUNCIL OF LEADERS THOSE ISSUES THAT REQUIRE MEMBERSHIP APPROVAL UNDER THE INDIANA NONPROFIT ACT OF 1991, AS AMENDED INCLUDING, WITHOUT LIMITATION, ANY CHANGES TO THE NCOL MEMBERSHIP STRUCTURE. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | THE FORM 990 IS REVIEWED BY THE ORGANIZATION'S CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER, AND THE AUDIT AND FINANCIAL POLICY COMMITTEE . THEREAFTER, A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD. IF THERE ARE NO CORRECTIONS, THE FORM 990 IS THEN FILED WITH THE INTERNAL REVENUE SERVICE. |
| Form 990, Part VI, Line 12c Conflict of interest policy | BOARD MEMBERS ARE REQUIRED ON AN ANNUAL BASIS TO DISCLOSE POTENTIAL CONFLICTS OF INTERESTS ARISING FROM THEIR INVOLVEMENT WITH OTHER ORGANIZATIONS, VENDORS, OTHER ASSOCIATIONS AND/OR OTHER BOARD MEMBERS. AFTER DISCLOSURE BY THE BOARD MEMBER(S) OF A POTENTIAL CONFLICT, THE OTHER BOARD MEMBERS DETERMINE WHETHER AN ACTUAL CONFLICT EXISTS. BEFORE THE DISCUSSION OF A BOARD ITEM REQUIRING A VOTE, A BOARD MEMBER WITH A CONFLICT OF INTEREST WILL BE REQUIRED TO RECUSE THEMSELF. THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AND ITS ADHERENCE TO IT ON AN ANNUAL BASIS. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | ACA CONDUCTED A COMPREHENSIVE SALARY SURVEY USING A THIRD PARTY ADMINISTRATOR IN MARCH 2023. THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS EVALUATES THE CEO'S PERFORMANCE ANNUALLY USING THE INFORMATION FROM THE SALARY SURVEY. THIS PROCESS AND ITS CONCLUSIONS ARE DOCUMENTED BY THE COMMITTEE IN ITS MEETING MINUTES. |
| Form 990, Part VI, Line 19 Required documents available to the public | BOARD POLICIES, GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, AND ON WWW.GUIDESTAR.ORG |
| Software ID: | 23017437 |
| Software Version: | 2023v5.1 |