Cape Cod Camp Corporation FY2023 filing

Tax-deductible

Mashpee, MA501(c)(3)Since 1934Youth DevelopmentEIN 04-2300145Revenue $736K in FY2023

On file with the IRS615 Rt 130, 02649-2054 · Mashpee, MATax-exempt since Sep 2023Publicly supported — 509(a)(2)

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To provide a quality educational and recreational camping experience for youths and adults, and to further encourage the development of life skills, environmental stewarship, self-esteem and positive attitudes in all individuals, and for all other charitable, scientific and educational purposes as set forth in section 50l(c)(3) of the internal revenue code of 1986, as amended (the ''code''). To conduct such other activities and programs in furtherance of the foregoing purposes as may be carried out by a Corporation organized under massachusetts general laws chapter 180 and described in section 50l(c)(3) of the code.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
$61K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · 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
3 of 3
filings with a surplus
Average surplus $66K a year · 8% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$61K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $250
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$180K
37% of total assets
Looks good: liabilities are 37% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$736K
Spent
$689K
To programs
69%
Net assets
$304K
By yearFY2023–FY2025
Revenue
$736K
FY2023
Tap a bar for its year
Revenue by fiscal year
FY2023$736K
FY2024$841K
FY2025$797K
Expenses
$689K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2023$689K
FY2024$840K
FY2025$648K
Net assets
$304K
FY2023
Tap a bar for its year
Net assets by fiscal year
FY2023$304K
FY2024$306K
FY2025$455K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2022-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Sep 2023.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $476K Management & general 30% · $206K Fundraising 1% · $7K

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

13 people listed on the 990; $61K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$61,000Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A

Renee Tocci’s $31K as Executive Di is at the 23rd percentile of top reported officer pay among 1992 $100K–1M youth development 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023
Lee Hill—$62,938$61,000
Renee Tocci$31,154——

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 15aNo

Programs and updates

Offers camping experiences to build life skills, environmental stewardship, and self-esteem.

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Provided by the organization

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1 program · $476K · in their own filed words · FY2023
01

The organization provides 100+ youths from 7 to 14 years old camping and educational programs geared to develop each youth's self-esteem. The program accepts youths witout regards to their race, color, religious creed, national origin, or MENTAL/PHYSICAL condition.

$476Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$250

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$736K
Ln 12
Fees for servicesLn 2g$727K
Other incomeLn 4–11$6K
Investment incomeLn 3$3K
Money outPt IX
$689K
Ln 25
Programscol B$476K
Managementcol C$206K
Fundraisingcol D$7K
Owns and owesPt X
$304K
net assets · Ln 32
Cash and savingsLn 1–2$312K
Total assetsLn 16$484K
LiabilitiesLn 26$180K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$727K
Investment incomeLn 3$3K
Other incomeLn 4–11$6K
Total revenueLn 12$736K
Assets in detailPt X, end of year
CashLn 1$106K
SavingsLn 2$206K
Cash and savings togetherLn 1–2$312K
Land, buildings, equipmentLn 10c$168K
Total assetsLn 16$484K
LiabilitiesLn 26$180K
Net assetsLn 32$304K
OperationsPt I, VI
EmployeesI 550
VolunteersI 612
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$364K$312K
Land, buildings, equipmentLn 10c$63K$168K
Total assetsLn 16$431K$484K
LiabilitiesLn 26$174K$180K
Net assetsLn 32$257K$304K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$257K$158K$94K$5K
Payroll taxesLn 10$58K$35K$21K$1K
Investment management feesLn 11f$50K$50K
Other fees for servicesLn 11g$25K$25K
Advertising and promotionLn 12$4K$4K$250
Office expensesLn 13$11K$11K
OccupancyLn 16$93K$73K$20K$141
InterestLn 20$4K$3K$825
Depreciation, depletion and amortizationLn 22$10K$7K$2K$490
InsuranceLn 23$27K$22K$5K
Other expenses (24a–d)Ln 24$146K$146K
All other expensesLn 24e$4K$3K$793$198
Total functional expensesLn 25$689K$476K$206K$7K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $797K$648K$150K$455K 990 PDF
FY2024 $841K$840K$1K$306K 990 PDF
FY2023 Viewing $736K$689K$47K$304K 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 FY2023 990 (6 parts)
Part I · Summary $735,653 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $138,134$0
I-9 Program service revenuePrior year $559,944$727,247
I-10 Investment incomePrior year $225$2,530
I-11 Other revenuePrior year $13,400$5,876
I-12 Total revenuePrior year $711,703$735,653
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $202,903$315,022
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $285,807$373,632
I-18 Total expensesPrior year $488,710$688,654
I-19 Revenue less expensesPrior year $222,993$46,999
Part VI · Governance 12 of 12 board members independent, 4 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $735,653 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $727,247$727,247
VIII-3 Investment incomeRelated to mission $2,530$2,530
VIII-6 Net rental income or lossExcluded from tax $700$700
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,176$5,176
VIII-12 Total revenueRelated to mission $734,953 · Excluded from tax $700$735,653
Part IX · Statement of functional expenses $688,654 across 12 lines filed
IX-7 Other salaries and wagesPrograms $158,131 · Management $94,112 · Fundraising $5,203$257,446
IX-10 Payroll taxesPrograms $35,363 · Management $21,050 · Fundraising $1,163$57,576
IX-11f Investment management feesManagement $49,947$49,947
IX-11g Other fees for servicesPrograms $24,523$24,523
IX-12 Advertising and promotionPrograms $3,571 · Management $250$3,821
IX-13 Office expensesManagement $11,134$11,134
IX-16 OccupancyPrograms $72,649 · Management $20,172 · Fundraising $141$92,962
IX-20 InterestPrograms $3,300 · Management $825$4,125
IX-22 Depreciation, depletion and amortizationPrograms $7,370 · Management $1,963 · Fundraising $490$9,823
IX-23 InsurancePrograms $21,834 · Management $5,458$27,292
IX-24 Other expenses (24a–d)Programs $145,926$145,926
IX-24e All other expensesPrograms $3,088 · Management $793 · Fundraising $198$4,079
IX-25 Total functional expensesPrograms $475,755 · Management $205,704 · Fundraising $7,195$688,654
Part X · Balance sheet $484,433 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $160,895$106,403
X-2 Savings and temporary cash investmentsStart of year $202,997$205,526
X-4 Accounts receivableStart of year $4,450$4,150
X-10c Land, buildings and equipment, netStart of year $62,861$168,354
X-16 Total assetsStart of year $431,203$484,433
X-17 Accounts payable and accrued expensesStart of year $11,400$7,566
X-25 Other liabilitiesStart of year $12,580$22,645
X-26 Total liabilitiesStart of year $173,980$180,211
X-27 Net assets without donor restrictionsStart of year $257,223$304,222
X-32 Total net assets or fund balancesStart of year $257,223$304,222
X-33 Total liabilities and net assetsStart of year $431,203$484,433
Part XI · Reconciliation of net assets $304,222 net assets at year end
XI-1 Total revenue$735,653
XI-2 Total expenses$688,654
XI-3 Revenue less expenses$46,999
XI-4 Net assets at start of year$257,223
XI-10 Net assets at end of year$304,222

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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