Jameson INC FY2023 filing

Tax-deductible

Indianapolis, IN501(c)(3)Since 1928Recreation & SportsEIN 35-1156756Revenue $1.9M in FY2023

On file with the IRSjamesoncamp.org2001 Bridgeport Rd, 46231-1227 · Indianapolis, INTax-exempt since Aug 1971Publicly supported charity — 170(b)(1)(A)(vi)

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Jameson camp serves as a year round youth development agency. The organization's primary purpose is to provide children and youth with a camp experience that fosters character and leadership development and an appreciation for environmental stewardship. The organization also seeks to support, encourage and assist charitable, religious, scientific, literary, educational and other program groups through hospitality, consisting of year-round facility and meeting space rental, lodging, food service, and fee-based educational activities.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$105K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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 6
filings with a surplus
Average surplus $353K a year · 21% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
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
3 mo
of spending, in cash
Looks good: 3.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $172K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$144K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 16 voting members
Looks good: 15 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
+65% vs prior year
Spent
$1.4M
To programs
73%
Net assets
$10.1M
By yearFY2020–FY2025
Revenue
$1.9M
FY2023▲ +65%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$952K
FY2022$1.2M
FY2023$1.9M
FY2024$1.2M
FY2025$3.6M
Expenses
$1.4M
FY2023▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$850K
FY2021$1.1M
FY2022$1.2M
FY2023$1.4M
FY2024$1.6M
FY2025$1.9M
Net assets
$10.1M
FY2023▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$9.8M
FY2021$9.8M
FY2022$9.2M
FY2023$10.1M
FY2024$9.8M
FY2025$11.7M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1971.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $1.0M Management & general 22% · $316K Fundraising 5% · $74K

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

16 people listed on the 990; $105K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$105,000Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Asst. Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

David Ramsey’s $116K as Executive Director is at the 44th percentile of top reported officer pay among 1842 $1–10M 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

NameFY2025FY2024FY2023
David Ramsey$115,500$110,250$105,000

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 Jameson INC 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Fosters character and leadership through year-round youth development and environmental stewardship programs.

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Provided by the organization

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3 programs · $1.0M · in their own filed words · FY2023
01

Jameson camp served children ages 7-17 of whom over 82% were from economically challenged circumstances. Jameson camp filled 657 camping slots with 419 individual campers, some of whom returned for more than one session.

$743Kprogram expense
02

Jameson camp also provides year-round hosting of non-profit and educational groups of all ages for lodging, meals, meeting space, and mission related experiential and teambuilding activities.

$201Kprogram expense
03

Environmental education programming is provided to school and other youth groups to learn about nature through activities designed on indiana state education standards for science. In 2023, jameson served >2,000 students in this program.

$105Kprogram 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
See all 8 funders →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Gifts and grantsLn 1h$1.4M
Fees for servicesLn 2g$514K
Investment incomeLn 3$110K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.0M
Managementcol C$316K
Fundraisingcol D$74K
Owns and owesPt X
$10.1M
net assets · Ln 32
Cash and savingsLn 1–2$390K
Total assetsLn 16$10.3M
LiabilitiesLn 26$144K
PeoplePt VI, VII
16
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Fundraising eventsLn 1c$43K
Fees for servicesLn 2g$514K
Investment incomeLn 3$110K
Other incomeLn 4–11$27K
Gains on assetsLn 7−$136K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$241K
SavingsLn 2$150K
Cash and savings togetherLn 1–2$390K
InvestmentsLn 11–13$4.1M
Land, buildings, equipmentLn 10c$5.7M
Total assetsLn 16$10.3M
LiabilitiesLn 26$144K
Net assetsLn 32$10.1M
OperationsPt I, VI
EmployeesI 553
VolunteersI 6240
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$414K$390K
InvestmentsLn 11–13$3.1M$4.1M
Land, buildings, equipmentLn 10c$5.8M$5.7M
Total assetsLn 16$9.3M$10.3M
LiabilitiesLn 26$93K$144K
Net assetsLn 32$9.2M$10.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$105K$84K$9K$12K
Other salaries and wagesLn 7$378K$303K$33K$42K
Other employee benefitsLn 9$38K$30K$3K$4K
Payroll taxesLn 10$35K$28K$3K$4K
Other fees for servicesLn 11g$144K$39K$99K$5K
Advertising and promotionLn 12$5K$2K$2K$1K
Office expensesLn 13$4K$258$4K
OccupancyLn 16$209K$174K$36K
TravelLn 17$26K$23K$2K$505
Depreciation, depletion and amortizationLn 22$250K$208K$43K
InsuranceLn 23$58K$48K$10K
Other expenses (24a–d)Ln 24$187K$109K$75K$2K
Total functional expensesLn 25$1.4M$1.0M$316K$74K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.6M$1.9M$1.7M$11.7M 990 PDF
FY2024 $1.2M$1.6M−$408K$9.8M 990 PDF
FY2023 Viewing $1.9M$1.4M$490K$10.1M 990 PDF
FY2022 $1.2M$1.2M−$47K$9.2M 990 PDF
FY2021 $952K$1.1M−$143K$9.8M 990 PDF
FY2020 $1.4M$850K$547K$9.8M 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 $1,928,161 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $619,815$1,386,742
I-9 Program service revenuePrior year $414,773$514,141
I-10 Investment incomePrior year $99,090−$25,833
I-11 Other revenuePrior year $34,289$53,111
I-12 Total revenuePrior year $1,167,967$1,928,161
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $420,355$555,342
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $794,700$883,187
I-18 Total expensesPrior year $1,215,055$1,438,529
I-19 Revenue less expensesPrior year −$47,088$489,632
Part VI · Governance 15 of 16 board members independent, no flags
VI-1a Voting members of the governing body16
VI-1b Independent voting members15
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,928,161 across 10 lines filed
VIII-1a Federated campaigns$49,929
VIII-1c Fundraising events$43,467
VIII-1f All other contributions, gifts and grants$1,293,346
VIII-1h Total contributions, gifts and grants$1,386,742
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $445,610 · Excluded from tax $68,531$514,141
VIII-3 Investment incomeExcluded from tax $110,206$110,206
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$136,039−$136,039
VIII-8 Net income from fundraising eventsExcluded from tax −$7,534−$7,534
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $60,645$60,645
VIII-12 Total revenueRelated to mission $506,255 · Unrelated business $0 · Excluded from tax $35,164$1,928,161
Part IX · Statement of functional expenses $1,438,529 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $84,154 · Management $9,265 · Fundraising $11,580$104,999
IX-7 Other salaries and wagesPrograms $302,725 · Management $33,329 · Fundraising $41,658$377,712
IX-9 Other employee benefitsPrograms $30,107 · Management $3,387 · Fundraising $4,140$37,634
IX-10 Payroll taxesPrograms $27,997 · Management $3,150 · Fundraising $3,850$34,997
IX-11g Other fees for servicesPrograms $39,310 · Management $99,405 · Fundraising $4,796$143,511
IX-12 Advertising and promotionPrograms $2,411 · Management $1,523 · Fundraising $1,184$5,118
IX-13 Office expensesManagement $258 · Fundraising $3,861$4,119
IX-16 OccupancyPrograms $173,675 · Management $35,572$209,247
IX-17 TravelPrograms $23,146 · Management $2,367 · Fundraising $505$26,018
IX-22 Depreciation, depletion and amortizationPrograms $207,910 · Management $42,584$250,494
IX-23 InsurancePrograms $48,269 · Management $9,886$58,155
IX-24 Other expenses (24a–d)Programs $108,994 · Management $75,036 · Fundraising $2,495$186,525
IX-25 Total functional expensesPrograms $1,048,698 · Management $315,762 · Fundraising $74,069$1,438,529
Part X · Balance sheet $10,263,874 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $284,622$240,622
X-2 Savings and temporary cash investmentsStart of year $129,749$149,764
X-3 Pledges and grants receivable$44,681
X-4 Accounts receivable$23,808
X-9 Prepaid expenses and deferred chargesStart of year $16,636$12,063
X-10c Land, buildings and equipment, netStart of year $5,777,247$5,655,889
X-11 Publicly traded securitiesStart of year $3,091,068$4,137,047
X-16 Total assetsStart of year $9,299,322$10,263,874
X-17 Accounts payable and accrued expensesStart of year $92,673$144,095
X-26 Total liabilitiesStart of year $92,673$144,095
X-27 Net assets without donor restrictionsStart of year $6,225,105$5,969,621
X-28 Net assets with donor restrictionsStart of year $2,981,544$4,150,158
X-32 Total net assets or fund balancesStart of year $9,206,649$10,119,779
X-33 Total liabilities and net assetsStart of year $9,299,322$10,263,874
Part XI · Reconciliation of net assets $10,119,779 net assets at year end
XI-1 Total revenue$1,928,161
XI-2 Total expenses$1,438,529
XI-3 Revenue less expenses$489,632
XI-4 Net assets at start of year$9,206,649
XI-5 Net unrealized gains (losses) on investments$423,498
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$10,119,779

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

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