Camp Downer INC FY2024 filing

Tax-deductible

Burlington, VT501(c)(3)Since 1945Recreation & SportsEIN 03-0217486Revenue $732K in FY2024

On file with the IRScampdowner.comPo Box 1342, 05402-1342 · Burlington, VTTax-exempt since Nov 1967Publicly supported — 509(a)(2)

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To provide an affordable summer Camp experience to children ages 8 to 17.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $74K a year · 14% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
7 mo
of spending, in cash
Looks good: 7.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$6K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$732K
+7% vs prior year
Spent
$627K
To programs
97%
Net assets
$1.5M
By yearFY2020–FY2025
Revenue
$732K
FY2024▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$282K
FY2021$219K
FY2022$550K
FY2023$684K
FY2024$732K
FY2025$766K
Expenses
$627K
FY2024▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$131K
FY2021$327K
FY2022$483K
FY2023$542K
FY2024$627K
FY2025$680K
Net assets
$1.5M
FY2024▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.3M
FY2021$1.2M
FY2022$1.3M
FY2023$1.4M
FY2024$1.5M
FY2025$1.6M

From the FY2024 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1967.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $606K Management & general 3% · $20K Fundraising 0% · $789

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
Executive Di
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Alanna Gaylord’s $35K as Director is at the 49th percentile of top reported officer pay among 1017 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2021
Alanna Gaylord$34,850$10,757

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers affordable summer camp experiences for children aged 8 to 17.

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Provided by the organization

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1 program · $606K · in their own filed words · FY2024
01

A comprehensive camping program for youth supervised by a staff of 35 for 8 weeks in june, july and august. Camp downer is in the downer state forest in sharon, vermont. The 800 acre forest was donated by charles downer to the state of vermont for the purpose of educational study, primarily of forestry.

$606Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$732K
Ln 12
Fees for servicesLn 2g$713K
Gifts and grantsLn 1h$10K
Investment incomeLn 3$9K
Money outPt IX
$627K
Ln 25
Programscol B$606K
Managementcol C$20K
Fundraisingcol D$789
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$388K
Total assetsLn 16$1.5M
LiabilitiesLn 26$6K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10K
Government grantsLn 1e$2K
Noncash giftsLn 1g$2K
Fees for servicesLn 2g$713K
Investment incomeLn 3$9K
Other incomeLn 4–11$98
Total revenueLn 12$732K
Assets in detailPt X, end of year
CashLn 1$88K
SavingsLn 2$300K
Cash and savings togetherLn 1–2$388K
InvestmentsLn 11–13$498K
Land, buildings, equipmentLn 10c$616K
Total assetsLn 16$1.5M
LiabilitiesLn 26$6K
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 553
VolunteersI 696
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$718K$388K
InvestmentsLn 11–13$498K
Land, buildings, equipmentLn 10c$674K$616K
Total assetsLn 16$1.4M$1.5M
LiabilitiesLn 26$120$6K
Net assetsLn 32$1.4M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$3K$3K
Other salaries and wagesLn 7$204K$204K
Payroll taxesLn 10$17K$17K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$10K$4K$6K
Other fees for servicesLn 11g$80$80
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$16K$6K$10K
OccupancyLn 16$59K$59K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$3K$3K
Depreciation, depletion and amortizationLn 22$71K$71K
InsuranceLn 23$34K$34K
Other expenses (24a–d)Ln 24$160K$160K
All other expensesLn 24e$38K$37K$250$789
Total functional expensesLn 25$627K$606K$20K$789

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $766K$680K$86K$1.6M 990 PDF
FY2024 Viewing $732K$627K$105K$1.5M 990 PDF
FY2023 $684K$542K$141K$1.4M 990 PDF
FY2022 $550K$483K$67K$1.3M 990 PDF
FY2021 $219K$327K−$109K$1.2M 990 PDF
FY2020 $282K$131K$152K$1.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $732,190 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $11,027$9,671
I-9 Program service revenuePrior year $669,606$713,264
I-10 Investment incomePrior year $257$9,157
I-11 Other revenuePrior year $2,641$98
I-12 Total revenuePrior year $683,531$732,190
I-13 Grants and similar amounts paidPrior year $2,300$2,900
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $192,059$220,873
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $350,410$403,450
I-18 Total expensesPrior year $544,769$627,223
I-19 Revenue less expensesPrior year $138,762$104,967
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $732,190 across 8 lines filed
VIII-1e Government grants$2,000
VIII-1f All other contributions, gifts and grants$7,671
VIII-1g Noncash contributions (included above)$2,000
VIII-1h Total contributions, gifts and grants$9,671
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $713,264$713,264
VIII-3 Investment incomeExcluded from tax $9,157$9,157
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $98$98
VIII-12 Total revenueRelated to mission $713,264 · Excluded from tax $9,255$732,190
Part IX · Statement of functional expenses $627,223 across 15 lines filed
IX-2 Grants to domestic individualsPrograms $2,900$2,900
IX-7 Other salaries and wagesPrograms $204,033$204,033
IX-10 Payroll taxesPrograms $16,840$16,840
IX-11b Legal feesManagement $4,215$4,215
IX-11c Accounting feesPrograms $3,710 · Management $6,155$9,865
IX-11g Other fees for servicesPrograms $80$80
IX-12 Advertising and promotionPrograms $8,090$8,090
IX-13 Office expensesPrograms $5,870 · Management $9,634$15,504
IX-16 OccupancyPrograms $59,484$59,484
IX-17 TravelPrograms $1,181$1,181
IX-19 Conferences, conventions and meetingsPrograms $2,884$2,884
IX-22 Depreciation, depletion and amortizationPrograms $70,845$70,845
IX-23 InsurancePrograms $33,572$33,572
IX-24 Other expenses (24a–d)Programs $159,763$159,763
IX-24e All other expensesPrograms $36,928 · Management $250 · Fundraising $789$37,967
IX-25 Total functional expensesPrograms $606,180 · Management $20,254 · Fundraising $789$627,223
Part X · Balance sheet $1,505,756 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $109,679$88,009
X-2 Savings and temporary cash investmentsStart of year $607,939$300,458
X-8 Inventories for sale or useStart of year $3,730$3,730
X-10c Land, buildings and equipment, netStart of year $673,884$616,053
X-11 Publicly traded securities$497,506
X-16 Total assetsStart of year $1,395,232$1,505,756
X-25 Other liabilitiesStart of year $120$5,677
X-26 Total liabilitiesStart of year $120$5,677
X-27 Net assets without donor restrictionsStart of year $1,395,112$1,500,079
X-32 Total net assets or fund balancesStart of year $1,395,112$1,500,079
X-33 Total liabilities and net assetsStart of year $1,395,232$1,505,756
Part XI · Reconciliation of net assets $1,500,079 net assets at year end
XI-1 Total revenue$732,190
XI-2 Total expenses$627,223
XI-3 Revenue less expenses$104,967
XI-4 Net assets at start of year$1,395,112
XI-10 Net assets at end of year$1,500,079

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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