Cape Cod Camp Corporation FY2024 filing

Tax-deductible

Mashpee, MA501(c)(3)Since 1934Youth DevelopmentEIN 04-2300145Revenue $841K in FY2024

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.
74¢ of each $1 spent went to programs.
$63K 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

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
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
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$63K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 4.0 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
$185K
38% of total assets
Looks good: liabilities are 38% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$841K
+14% vs prior year
Spent
$840K
To programs
74%
Net assets
$306K
By yearFY2023–FY2025
Revenue
$841K
FY2024▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2023$736K
FY2024$841K
FY2025$797K
Expenses
$840K
FY2024▲ +22%
Tap a bar for its year
Expenses by fiscal year
FY2023$689K
FY2024$840K
FY2025$648K
Net assets
$306K
FY2024+0.5%
Tap a bar for its year
Net assets by fiscal year
FY2023$304K
FY2024$306K
FY2025$455K

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2024 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

74 cents of each dollar spent went to programs.

Program services 74% · $623K Management & general 25% · $209K Fundraising 1% · $8K

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

14 people listed on the 990; $63K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$62,938Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$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.

See Cape Cod Camp Corporation executive salaries →

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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 2Yes
  • 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 · $623K · in their own filed words · FY2024
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.

$623Kprogram 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 FY2024 990, line by line.

1The main four
Money inPt VIII
$841K
Ln 12
Fees for servicesLn 2g$828K
Other incomeLn 4–11$12K
Investment incomeLn 3$2K
Money outPt IX
$840K
Ln 25
Programscol B$623K
Managementcol C$209K
Fundraisingcol D$8K
Owns and owesPt X
$306K
net assets · Ln 32
Cash and savingsLn 1–2$277K
Total assetsLn 16$490K
LiabilitiesLn 26$185K
PeoplePt VI, VII
14
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$828K
Investment incomeLn 3$2K
Other incomeLn 4–11$12K
Total revenueLn 12$841K
Assets in detailPt X, end of year
CashLn 1$131K
SavingsLn 2$146K
Cash and savings togetherLn 1–2$277K
Land, buildings, equipmentLn 10c$207K
Total assetsLn 16$490K
LiabilitiesLn 26$185K
Net assetsLn 32$306K
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 FY24End FY24
Cash and savingsLn 1–2$312K$277K
Land, buildings, equipmentLn 10c$168K$207K
Total assetsLn 16$484K$490K
LiabilitiesLn 26$180K$185K
Net assetsLn 32$304K$306K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$323K$198K$118K$7K
Payroll taxesLn 10$25K$15K$9K$504
Accounting feesLn 11c$15K$15K
Investment management feesLn 11f$32K$32K
Other fees for servicesLn 11g$47K$47K
Advertising and promotionLn 12$4K$4K$257
Office expensesLn 13$8K$8K
OccupancyLn 16$75K$58K$16K$122
InterestLn 20$8K$6K$2K
Depreciation, depletion and amortizationLn 22$15K$11K$3K$760
InsuranceLn 23$29K$23K$6K
Other expenses (24a–d)Ln 24$258K$258K
All other expensesLn 24e$3K$2K$544$137
Total functional expensesLn 25$840K$623K$209K$8K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $797K$648K$150K$455K 990 PDF
FY2024 Viewing $841K$840K$1K$306K 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $841,390 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $727,247$827,625
I-10 Investment incomePrior year $2,530$1,818
I-11 Other revenuePrior year $5,876$11,947
I-12 Total revenuePrior year $735,653$841,390
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $315,022$347,379
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $373,632$492,599
I-18 Total expensesPrior year $688,654$839,978
I-19 Revenue less expensesPrior year $46,999$1,412
Part VI · Governance 13 of 13 board members independent, 5 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $841,390 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $827,625$827,625
VIII-3 Investment incomeRelated to mission $1,818$1,818
VIII-6 Net rental income or lossExcluded from tax $500$500
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $11,447$11,447
VIII-12 Total revenueRelated to mission $840,890 · Excluded from tax $500$841,390
Part IX · Statement of functional expenses $839,978 across 13 lines filed
IX-7 Other salaries and wagesPrograms $198,102 · Management $117,919 · Fundraising $6,515$322,536
IX-10 Payroll taxesPrograms $15,267 · Management $9,072 · Fundraising $504$24,843
IX-11c Accounting feesManagement $14,619$14,619
IX-11f Investment management feesManagement $31,844$31,844
IX-11g Other fees for servicesPrograms $46,801$46,801
IX-12 Advertising and promotionPrograms $3,665 · Management $257$3,922
IX-13 Office expensesManagement $8,370$8,370
IX-16 OccupancyPrograms $58,209 · Management $16,293 · Fundraising $122$74,624
IX-20 InterestPrograms $6,154 · Management $1,538$7,692
IX-22 Depreciation, depletion and amortizationPrograms $11,436 · Management $3,045 · Fundraising $760$15,241
IX-23 InsurancePrograms $22,964 · Management $5,741$28,705
IX-24 Other expenses (24a–d)Programs $257,985$257,985
IX-24e All other expensesPrograms $2,115 · Management $544 · Fundraising $137$2,796
IX-25 Total functional expensesPrograms $622,698 · Management $209,242 · Fundraising $8,038$839,978
Part X · Balance sheet $490,497 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $106,403$130,835
X-2 Savings and temporary cash investmentsStart of year $205,526$145,760
X-9 Prepaid expenses and deferred charges$6,811
X-10c Land, buildings and equipment, netStart of year $168,354$207,091
X-16 Total assetsStart of year $484,433$490,497
X-17 Accounts payable and accrued expensesStart of year $7,566$9,790
X-25 Other liabilitiesStart of year $22,645$25,073
X-26 Total liabilitiesStart of year $180,211$184,863
X-27 Net assets without donor restrictionsStart of year $304,222$305,634
X-32 Total net assets or fund balancesStart of year $304,222$305,634
X-33 Total liabilities and net assetsStart of year $484,433$490,497
Part XI · Reconciliation of net assets $305,634 net assets at year end
XI-1 Total revenue$841,390
XI-2 Total expenses$839,978
XI-3 Revenue less expenses$1,412
XI-4 Net assets at start of year$304,222
XI-10 Net assets at end of year$305,634

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

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